Board of Education Muscatine Community School District Monday, September 24, 2012 Meeting Location: Administration Center, 2900 Mulberry Avenue AGENDA
Work Session – 5 p.m. I. FPP Light Presentation with Gary Sinclair II. Houser Street Discussion III. Board Communication Planning Meeting – 6:30 p.m. I. Jefferson Elementary II. Anti-‐bullying/harassment (p. 4) III. 1:1 Update IV. East Campus Update Regular Meeting – 7:30 p.m. I. Roll Call and Determination of Quorum II. Recite Pledge of Allegiance III. Welcome to Visitors and Media Representatives IV. Citizens Speaks V. Special Recognitions VI. Consent Agenda** The following items are considered to be routine by the Board of Education and will be enacted by one motion. There will be no separate discussion of these items unless a Director so requests, in which event the item will be removed from the Consent Agenda and considered in its normal sequence from the
agenda. A. Minutes of September 10, 2012 Regular Meeting (VII-‐A-‐1-‐i) (p. 22) B. Financials 1. Approve bills and claims (VII-‐A-‐2-‐i) (p. 29) 2. Fiscal Reports (VII-‐B-‐1-‐i) (p. 34) C. Personnel (VII-‐A-‐3-‐i) (p. 32) VII. Board Goals A. Action/Possible Action 1. Board Goal: Communication i. Approve the minutes of the September 10, 2012 Regular Meeting – action** (p. 22) 2. Board Goal: Financial Solvency i. Bills and Claims against the district –action** (p. 29) ii. Certify the Canvas of Votes – action (p. 30) iii. Resolution of Participation in the Instructional Support Levy starting in Fiscal Year 2014 – action (p. 31) 3. Board Goal: Improving both Graduation Rate and Post-‐ Secondary Success of our Students i. Personnel – action** (p. 32) B. Discussion and Information 1. Board Goal: Financial Solvency i. Fiscal Reports** (p. 34) 2. Board Goal: Communication i. Committees
ii.
Second Reading on Policies: 201.02 Legal Status of the Board (p. 74) 201.04 Elections to the Board (p. 75) 202.02 President of the Board (p. 76) 202.04 Secretary of the Board (p. 77) 203.08 Legal Counsel (p. 79) 402.05 Appeals to Administrative Rule and Regulations (p. 81) 403.14 Cell Phones – Administrative Procedures (p. 83) 704.04 Annual Financial Statement Published (p. 84) VIII. Board Self Evaluation Feedback IX. Announcements Next Meetings: October 8, 2012 7 p.m. Regular Mtg. City Hall October 22, 2012 5 p.m. Work Session Adm. Ctr. 6:30 p.m. Planning Mtg. Adm. Ctr. 7:30 p.m. Regular Mtg. Adm. Ctr. X. Adjourn
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MCSD Anti-Bullying September 2012
Initial Steps ● ● ● ●
District - Community Committee Research Best Practices Review Data Summer work ○ ○ ○ ○ ○
common definition powerschool update common forms investigation procedures parent information
● Olweus knowledge building ● Connection To Teacher Quality
Definition “A person is bullied when he or she is exposed, repeatedly and over time, to negative actions on the part of one or more other persons, and he or she has difficulty defending him or herself. 1) Bullying is aggressive behavior that involves unwanted, negative actions. 2) Bullying involves a pattern of behavior repeated over time. 3) Bullying involves an imbalance of power or strength.
Student Friendly Definition: Bullying is an act that is done on purpose. Bullies use their power (physical size, age, social status, computer skills, etc.) to threaten, harass and hurt others. Bullying happens over and over to one person or a group of people.
Upcoming Events October 1st - National Anti-Bullying Stomp Day October 17th - Olweus Overview presentation November 27 - Governor's Summit Teacher Quality January 29th - Professional Development April 28th - Professional Development 2nd Semester - Learning Opportunities
Future Planning ● ● ● ●
Student Survey Building presentations Policy review October 17th Olweus knowledge building ○ National recogintion ○ community, school, classroom, individual level
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Anti-‐Bullying District Committee NAME AGENCY Aguero Lori Counselor Ales Tammy Teacher / TQ LaShelle Aliscia Counselor Anderson, Joni Counselor Campbell Diane** MCSD Cantrell Pam Teacher Christenson Daleta IA State Extension Colon Edwin Counselor Eggers Alisha Food Service Eversmeyer Susan Business owner Franklin Rhonda** Teacher Hessel Amy Community Y Johnson Jeannie Counselor Penny Jones Board Member Koch Laura Teacher Krings MCSD Kullan Troy** Counselor Kurnz Michelle Community Sandborn Linda Counselor Martin Karen Teacher McDaniel Janet Counselor McGreevy Mollie Counselor Mueller Dr. Rebecca Trinity Morgan Mike Admin Nienhaus Chris Admin Olmstead Mark Admin Phipps Dan Admin Schuler Dave Counselor Sturms Dawn Community Wester Jason MCSD Weis Kris Community Y Lavaseur Paula New Horizons Osland Salem Eyes Wide Open McEntarfer Jessica Family Resources MHS MHS CMS WMS
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ROLE Franklin Madison Washington MHS Director MCSD Community WMS Food Service Parent McKinley Community Franklin/Jefferson MCSD MHS Transportation CMS Community McKinley Jefferson WMS Community WMS MHS MHS CMS Madison Parent Technology Community Community Parent Community Student Student Student Student
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Anti-Bullying Comprehensive Committee The district-wide committee is comprised of MCSD faculty, staff, transportation, food services, parents, students, administrators and community members. The initial meeting focused on 10 components of effective anti-bullying programs and current realities. The team also created short-term goals and a long-term vision for the district and community. Through careful analysis of current reality and best practice, the committee determined the Olweus Anti-Bullying Prevention Program is an evidenced-based process worth investigating. The Olweus approach to anti-bullying creates an environment to support all students. The committee recognizes the fact that other initiatives are in motion for 2012-2013, but felt there were steps that could be taken to ensure progress towards anti-bullying efforts in our schools. The first committee meeting was held on June 18th. Sub-groups met to complete each task and a follow-up meeting was conducted on July 31st to update all committee members. The team worked diligently to complete the following tasks: 1. Created a common definition. 2. Developed pK-12 common forms. 3. Developed a process and procedures for investigation and data entry in Powerschool. 4. Created parent information updates that will be sent home on a monthly basis. 5. Developing a student survey that will be conducted in February 2013. 6. Meetings scheduled to provide additional Olweus information to the committee. 7. Coordinated with the TQ committee to create quality professional development. The Olweus Bullying Prevention Program (OBPP) is the most researched program for antibullying efforts. OBPP is a whole-school program that has been proven to prevent or reduce bullying throughout a school setting. OBPP is used at the school, classroom, and individual levels and includes methods to reach out to parents and the community for involvement and support.
Core Components of Olweus 1. School-Level Components • Establish a Bullying Prevention Coordinating Committee. • Administer the Olweus Bullying Questionnaire schoolwide. • Hold staff discussion group meetings. • Introduce the school rules against bullying. • Review and refine the school’s supervisory system. • Hold a school kick-off event to launch the program. • Involve parents. 2. Classroom-Level Components • Post and enforce schoolwide rules against bullying. • Hold regular class meetings. • Hold meetings with students’ parents. 3. Individual-Level Components • Supervise students’ activities. • Ensure that all staff intervene on the spot • Hold meetings with students involved in bullying. • Hold meetings with parents of involved students. • Develop individual intervention plans for involved students.
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4. Community-Level Components • Involve community members on the Bullying Prevention Coordinating Committee. • Develop partnerships with community member to support your school’s program
DEFINITION “A person is bullied when he or she is exposed, repeatedly and over time, to negative actions on the part of one or more other persons, and he or she has difficulty defending him or herself. 1) Bullying is aggressive behavior that involves unwanted, negative actions. 2) Bullying involves a pattern of behavior repeated over time. 3) Bullying involves an imbalance of power or strength. Student Friendly Definition: Bullying is an act that is done on purpose. Bullies use their power (physical size, age, social status, computer skills, etc.) to threaten, harass and hurt others. Bullying happens over and over to one person or a group of people.
UPCOMING EVENTS October 1st – National Anti-Bullying Day (subcommittee working on community efforts) October 17th – committee members will participate in an Olweus overview session January 29th – Teacher Quality training day for PD (focus on anti-bullying) April 28th – Teacher Quality training day for PD (focus on anti-bullying)
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Bully Prevention
September 2012
The Teacher Quality Committee provides meaningful professional development for MCSD. The focus area for 2012-13 is bully prevention. Three optional opportunities for teachers are outlined below to extend learning related to bullying prevention.
Teacher Quality –Learning Communities Online Course v Using Bully in the Classroom v
http://bullyworkshop.facingh istory.org/
v Complete the online course and discussion during the timeframe outlined. v 2 – 4 hours of participation. v Submit a lesson, conduct the lesson and submit the final reflection & student outcomes. v Earn $100 v DATES: (select one) November 5th – 16th February 4th – 15th March 18th – 29th
Bully – Movie Night
Small Group Learning
v The Bully movie will be shown at the MHS auditorium. v Participants will view the movie at the MHS auditorium. v Participants will engage in 60 minute discussion after the movie. v Earn $100
v Explore a topic of interest related to anti-bullying. v Submit your plan of study to the TQ committee. v Meet at a minimum of 3 times. v Create an action plan with a team of at least 2 faculty. v Report results during the year-end showcase of learning on April 15th. v Earn $100
v DATES: (select one) October 30th January 21st April 9th
v DATES: All meetings must be completed by April 1st Showcase on April 17th
Register by OCTOBER 10th for any of the opportunities by clicking on the following link: http://goo.gl/c6zLl
**RELICENSURE CREDIT AVAILABLE BY COMLETING ALL 3 OPPORTUNTIES. REGISTER ONLINE AT _________________________________ <<12>>
BULLYING
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for MCSD school newsletters 2012-‐2013 1. 2. 3. 4. 5. 6. 7. 8. 9.
September: definition October: warning signs November: what to do if you suspect your child is bullied December: how girl and boy bullying differs January: safety on the Internet & cell phones February: helping your child March: help your child be a better bystander April: what you can expect from school May: how to react if school says your child is a bully
1. A child is bullied when Another child intentionally is mean to him/her. This may be by hitting or pushing; by name calling or using gestures, or by emailing or texting insults. The mean behavior is repeated over time. He/she has difficulty defending him/herself. This means there is a difference in power. Kids with a physical disability or special need are at high risk for being bullied. Kids who are perceived as different or less powerful are at risk. Kids who are seen as having a different sexual orientation are at risk. Bullying can take the form of physical or verbal aggression, social alienation, or intimidation. Most common bullying is verbal bullying. Bullying is NOT one or two mean statements by someone. Bullying is NOT an exchange of “insults” where each child stands their ground and does not seem distressed by the exchange. ________________________________________________________________________________________________ 2. Possible signs that your child is being bullied are, he/she: Comes home with damaged clothing or belongings Seems afraid of going to school, walking to and from school or riding the bus Seems sad, moody, depressed when he/she comes home Complains of headaches, stomach aches or other physical ailments Has a change in school progress Does not speak of having friends, or talking to other students outside of class. These things do not absolutely mean your child is bullied. They can be signs of other serious matters requiring attention. __________________________________________________________________________________________________ <<13>>
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3. If you suspect your child is being bullied:
First, talk with him or her. Do not overreact, become emotional and immediately begin saying what should happen. Any reaction you have will make it harder for your child to tell you what is going on. Do say that you are concerned and you’d like to understand what is happening and help. Some questions that may help get the discussion started include, “Are there any kids on the bus or at school who pick on you or tease you in a mean way?” “Are there any kids at school who you really don’t like? Why don’t you like them? Do they ever pick on you, or leave you out of things?” Do not encourage retaliation. It just makes things worse. If your child feels bullied, ask if he/she has talked with anyone at school. Then talk with him/her to understand exactly what has happened, when. Write down dates and circumstances. Ask who else was there. Ask what he/she did (to rule out that your child was less than completely innocent.) Ask what others present did. Depending on your child’s answers, you may want to talk with school. Contact his/her teacher and ask how your child gets along with others? Ask if the teacher has ever noticed any bullying? Ask them to talk with others who see your child in different situations. If after doing these two things, you don’t think your child is bullied, pay attention to become aware of other problems your child may be having. Talk with teachers, counselors about the behaviors you see and discuss possible reasons. If you and school agree, your child is being bullied, agree on a plan for keeping your child safe. This can include keeping him/her away from the bully as much as possible and offering your child ways of responding to the bully. _______________________________________________________________________________________________ 4. Ways that boys bully/are bullied is different from the way girls bully/are bullied. Boys are most often bullied by only other boys. They are pushed and hit and tripped or spit on. They may have belongings destroyed. They are threatened with bodily harm. They may be challenged to do something which is not a good idea, or which will end up embarrassing them. They may be called names and taunted with verbal badgering. They will be called “gay” or other comments made about sexual orientation. Girls may be bullied by either boys or other girls, perhaps even so-‐called “friends”. Girls are targets of rumors-‐spreading; suggestions are made about sexual behavior. Embarrassing things are said , such as about her weight, hair, clothes. They are very obviously excluded from group activities, that is they are told they will not be invited, or everyone else is invited while she is an on-‐looker. Girls are called “sluts” or “whores”. Girls are threatened if they talk to a certain boy. _______________________________________________________________________________________________ <<14>>
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5.
“Cyber-‐bullying” is the term used when insults and threats are sent by email, text or tweet, or Instant Messaging. Try to prevent electronic issues by educating your child about using electronic communication: Passwords are private and not to be shared, or left out for others to discover. Good passwords are those others cannot guess. Privacy settings on social networking assure that only friends have access. E-‐mail addresses are private. Don’t open emails from someone you don’t know or who is a known bully. Teach kids not to respond to a mean message, but to show parents the message right away. Teach kids only to write or post photos online which are seen to be there forever, for everyone! In addition, as a parent: Keep your computer in a busy area of your home. Know your child’s passwords and screen names. Print a list of commonly used acronyms used in instant messaging from the National Center for Missing and Exploited Children. Investigate your child’s online presence every now and then by searching his/her name in a search engine. If your child receives harassing or mean messages, save them to show authorities. 6. Help your child respond to being bullied: Think about whether they are targets because they are passive, lacking in self-‐esteem, “different”. Sometimes understanding this can lead to a response idea. Remind your daughters that real friends are loyal and trustworthy; they are not controlling or don’t make friends feel bad. Teach your kids how to be assertive; this means being clear and direct about what he/she wants without trying to hurt back. It means not being passive, but not being aggressive either. Teach that bullies like power and when they don’t get the response they are expecting, they are more likely to stop ; but most likely it will be necessary to persist in a response several times before the message becomes clear. Things to try include o Ignoring/walking away. o Using humor, such as “Good one. Did you think of that all by yourself?”, or “Excellent Insult!” or “Really, have I wasted all my time thinking I was beautiful?!” o Using confusion, such as, “ Yes, but can you stand on your hands?” or “coming from you that is a real compliment!” o Giving a neutral response, such as “So?”, or “And your point is?”, or “Are you mad at me?” o Agreeing with what is said, like “If you’d like to make fun of me, be my guest”. o Returning with a compliment: “I guess you don’t like my clothes, but your shirt is great.” o Responding with a silly question, “ How tall do you have to be to be considered tall?” or “Why are you so interested in where I get my clothes-‐yours are from?” Help your child pick a response that makes sense to him/her and practice responses-‐don’t just talk about what to do. See help in practicing/coping if needed. Discuss the difference between telling about bullying and “tattling’. _______________________________________________________________________________________________ <<15>>
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7. In bullying situations, there are usually three people. There is the bully, the victim, and often 1 or more bystanders. Part of reducing bullying in schools, is letting would-‐be bullies know that such behavior is not ok. Encouraging bystanders to speak up or take action is aimed at this part, as well as supporting victims. If your child talks to you about seeing other children get bullied, suggest: o They not quietly watch, as it supports the bully. o They might go get an adult, if possible, or verbally speak up for the victim if it is safe to do so. o An assertive reaction like, “Stop it. This is not cool. Leave him/her alone!” might work. o You role play to practice different ways o f reacting. o Say nothing to the bully; instead just say to the victim, “Come on, let’s get out of here.” and move them away. Praise and encourage “quiet acts of courage” where your child tried to do the right thing, even if it was not successful. Your encouragement might pave the way for bystander assertiveness in future times. Talk with your child about including children who he/she has seen being bullied, in activities to lower the likelihood of being targeted. 8. If you go to school telling them you believe your child may be bullied: School staff will take you seriously, helping to determine if bullying is indeed happening, or if something else is going on. Remember, an incident will not be defined as “bullying” the first time it happens. School will accept a complaint and follow the investigation procedure. Staff members will intervene consistently and appropriately with bullies. Adult supervision will increase in identified “hot spots”. Your child will not have to meet with the bully. Staff will make any changes possible on behalf of your child to make his/her chances of being bullied less. Staff will help or see that help is found to assist your child in responding to instances of bullying, that is, practicing responses aimed at reducing instances and monitoring effectiveness. Staff will assist you in getting help for your child, no matter what the need is. If your child is involved in student-‐student conflict or teasing, other solutions may be suggested which could include conflict resolution meetings, or student discipline. ___________________________________________________________________________________________ <<16>>
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9. If you suspect or are told that your child is a bully to someone else, take heart. It is learned behavior and can be “unlearned”. After your initial surprise and/or denial, make a plan for how to proceed. Ideas include: Talk to him/her about your suspicions or what you have been told. Try to figure out your child’s reason for being a bully. Girls may be bullies because o They want higher status o They are jealous. o They are showing anger or frustration. o They are really insecure. o They want excitement or attention. Boys may not think about how the other person feels, but simply like the feeling of power from bullying someone. This may be the model he has learned at home. Figure out what will help your child not “need” to bully, based on the reason you figure out. Seek help at school with this or from other professionals if necessary. Talk about consequences-‐actual discipline that may be involved either by you as parents or from the school. Figure out a logical consequence for your child if the bullying continues, such as losing rights to use a cell phone, email or facebook . If necessary, take away the privilege. Pick a disciplinary time that you can stick to. Don’t take away email “forever” but something logical until you give your child another chance. Be a positive role model. Show constructive problem-‐solving & relationship skills. Teach your child empathy. Talk about how he/she would feel if the roles were reversed. Teach them that teasing is different than how kids feel when bullied. Bullying can have life-‐long consequences. Provide positive feedback to your child when he/she improves behavior.
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SCHOOLWIDE GUIDE DOCUMENT 34
OBPP Implementation Checklist for Continued Program Implementation Use this checklist to evaluate your program’s status after the first year of implementation. Use this tool once a semester and share your findings with your BPCC. Description of Task
Completed
Making Good Progress
Progress Needed
1. Do you have the continued commitment and active support of district and school leadership?
2. Are you periodically consulting with your certified Olweus trainer?
Bullying Prevention Coordinating Committee (BPCC) 3. Is your BPCC continuing to meet on a monthly basis?
4. Are you rotating membership on your BPCC and assigning a new person to be your on-site OBPP coordinator (optional) every two years?
5. Do new members of the BPCC receive training and copies of the Schoolwide Guide and Teacher Guide? Staff Training 6. Are you offering booster trainings for all of your staff, perhaps at the beginning of each school year?
7. Are you training and mentoring all new staff?
© 2007 by Hazelden Foundation. All rights reserved. Duplicating this material for personal or group use is permissible.
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OBPP Implementation Checklist for Continued Program Implementation
Description of Task
Completed
SCHOOLWIDE GUIDE DOCUMENT 34
Making Good Progress
Progress Needed
8. Have you required that all new staff read their guides (and that all returning staff review them)? Olweus Bullying Questionnaire 9. Are you continuing to administer the Olweus Bullying Questionnaire on an annual basis?
10. Are you continuing to review your Olweus Bullying Questionnaire data to assess new “hot spots” or issues, and are you addressing them as they come up? Schoolwide Events 11. Do you hold a student kick-off event at the beginning of each school year?
12. Are you holding schoolwide parent meetings at least once a year?
13. Are all staff still participating regularly (five times per year) in staff discussion groups?
Classroom-Level Activities 14. Are teachers still holding class meetings at least once a week?
15. Are teachers still using role-plays and related follow-up discussions periodically to review bullying concepts?
© 2007 by Hazelden Foundation. All rights reserved. Duplicating this material for personal or group use is permissible.
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OBPP Implementation Checklist for Continued Program Implementation
Description of Task
Completed
SCHOOLWIDE GUIDE DOCUMENT 34
Making Good Progress
Progress Needed
16. Are teachers still holding classroom-level parent meetings at least two to three times a year?
17. Have teachers continued to incorporate anti-bullying themes into their regular curriculum?
School Rules and Individual Interventions 18. Are the four anti-bullying rules still posted in all classrooms and throughout the school building?
19. Are the four anti-bullying rules and consequences against bullying thoroughly explained and discussed with all new students and their parents, and reviewed with returning students and parents?
20. Are all school staff still consistently enforcing negative consequences for students who do not follow rule 1 and bully other students? 21. Are all school staff still consistently giving positive consequences for students who follow rules 2–4 and who help to stop or prevent bullying? 22. Are all staff members continuing to intervene on the spot (where appropriate) every time they observe bullying inside or outside of the classroom?
23. Are all staff members still investigating all incidents of bullying that are reported to them or that they suspect are happening?
© 2007 by Hazelden Foundation. All rights reserved. Duplicating this material for personal or group use is permissible.
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OBPP Implementation Checklist for Continued Program Implementation
Description of Task
Completed
SCHOOLWIDE GUIDE DOCUMENT 34
Making Good Progress
Progress Needed
24. Are all staff members still reporting (where appropriate) all incidents of bullying that they observe or suspect to appropriate school administrators/staff? 25. Are staff continuing to conduct follow-up meetings with involved students and/or parents (where appropriate)?
Celebrating and Enhancing Your Program 26. Are you continuing to celebrate your successes and promote your accomplishments in the local media?
27. Are you still looking for ways to enhance your program?
© 2007 by Hazelden Foundation. All rights reserved. Duplicating this material for personal or group use is permissible.
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UNOFFICIAL MINUTES MUSCATINE BOARD OF DIRECTORS REGULAR MEETING SEPTEMBER 10, 2012
The Board of Directors of the Muscatine Community School District, in the County of Muscatine, State of Iowa, met in regular session on Monday, September 10, 2012 at 7 p.m. at City Hall. President Tim Bower called the meeting to order. Directors Tammi Drawbaugh, Brenda Garcia-‐Van Auken, Penny Jones, Nathan Mather, and Mary Wildermuth were present. Director Dennis Fox was also present via conference telephone as he was in Japan on business. Also present were: Superintendent Bill Decker, Director of Elementary Innovation and Instruction Shane Williams, Director of Finance Jean Garner, Director of Secondary Innovation and Instruction Diane Campbell, Director of Human Resources Wes Fowler, and Director of Special Programs Jan Collinson. Director of Operational Services Walter Crowder was absent. The board recited the Pledge of Allegiance. President Bower welcomed visitors and media representatives. John Jones, 2806 Kaitlyn Drive, stated that he is representing the residents of Kaitlyn Drive and Marion Drive and that they protest the district making the MPW access road an entrance/exit from the high school to Houser Street. He asked the board to bring this back to the table and reconsider their decision. Tom Elshoff, #4 Marion Drive, stated that he is concerned about property values and the lack of peace and quiet should the access road be turned into an entrance/exit. He stated that he would like to have more answers. Ali Moss, Student Council Representative, updated the board on student council activities including upcoming homecoming activities. This year’s homecoming theme is “Bringing the Spirit Back: Light Up the City in Purple and Gold.” Homecoming week is September 23 – September 29, 2012. A motion was made by Director Jones and seconded by Director Drawbaugh to approve the minutes of the August 13, 2012 regular meeting. All ayes; motion carried. A motion was made by Director Mather and seconded by Director Wildermuth to approve the bills and claims against the district dated September 10, 2012. All ayes; motion carried.
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A motion was made by Director Fox and seconded by Director Mather to approve Policy 204.10 Agenda for Board Meetings and 204.11 Order of Regular Business. All ayes; motion carried. There was no other old business, concluding activities of the retiring board. A motion was made by Director Drawbaugh and seconded by Director Wildermuth to adjourn the retiring board. All ayes; motion carried. Tim Bower, President Lisa Mosier, Secretary
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REORGANIZATION MEETING SEPTEMBER 10, 2012
Board Secretary, Lisa Mosier, temporary chairperson for the Board of Directors, called the Reorganizational Meeting to order. After review of the procedures for election of the President and Vice-‐President, nominations for Board President were made for Director Jones and Director Bower. A motion was made by Director Drawbaugh and seconded by Director Jones that nominations cease and that voting proceed. All ayes; motion carried. Ballots were cast as follows: Director Bower – Tim Bower Director Drawbaugh – Tim Bower Director Fox -‐ Tim Bower Director Garcia-‐Van Auken – Penny Jones Director Jones – Penny Jones Director Mather – Penny Jones Director Wildermuth – Penny Jones Director Jones was elected President on a 4-‐3 vote. Secretary Mosier administered the Oath of Office for Board President to Director Jones and turned the meeting over to her. President Jones asked for nominations for Vice President. Directors Wildermuth, Bower, and Drawbaugh were nominated. A motion was made by Director Bower and seconded by Director Mather that nominations cease and voting proceed. All ayes; motion carried. Ballots were cast as follows: Director Bower – Tim Bower Director Drawbaugh – Tammi Drawbaugh Director Fox – Tim Bower Director Garcia-‐Van Auken – Mary Wildermuth Director Jones – Mary Wildermuth Director Mather – Mary Wildermuth Director Wildermuth – Mary Wildermuth Director Wildermuth was elected Vice President on a 4-‐2-‐1 vote.
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President Jones administered the Oath of Office for Board Vice President to Director Wildermuth. President Jones reviewed the IASB Delegate assignment and asked for a volunteer to attend the Annual Meeting of the Corporate and Delegate Assembly of IASB which will be held at 9 a.m. on Wednesday, November 14, at Veterans Memorial Convention Center in Des Moines. Director Bower stated that he would volunteer. A motion was made by Director Drawbaugh and seconded by Director Mather to appoint Director Bower as IASB Delegate. All Ayes; motion carried. A motion was made by Director Mather and seconded by Director Wildermuth to appoint Director Drawbaugh as alternate IASB Delegate. All ayes; motion carried. Director Mather asked that District Committees be removed from the consent agenda. Director Garcia-‐Van Auken asked if the laptops would be ready for the field trip that is listed in the consent agenda. Superintendent Decker shared that the laptops have not been rolled out due to off-‐site filtering software that has been promised by the AEA in June. The AEA is still working on getting this software ready for our district. Director Bower reminded the board that the 1:1 Initiative was delayed due to the board holding them up. Director Garcia-‐Van Auken asked if the board was part of the problem. Shane Williams stated that the delay is due to the AEA. He stated that they have been awesome partners and have worked diligently to get their part done. He noted that parents were told that the roll out would occur in mid-‐September and he is confident that they will be close to that timeline. The Board asked that an update on the 1:1 Initiative be given at their next meeting. A motion was made by Director Drawbaugh and seconded by Director Wildermuth to approve the items listed on the consent agenda: a field trip for the Intensive Physics class to Richland Community College Sequestrian Center in Decatur, Illinois on October 10, 2012 as submitted by Pam Joslyn, and the following employment recommendations: the resignation of Lindsay Moeller as 7th grade girls basketball; the certified hires of: Danielle Nau as 4th grade teacher at McKinley, Marnee Acker as Kindergarten teacher at Franklin, and Beverly Schrader as Special Education teacher at East Campus; and the schedule C hires of Mackenzie Murray and Matt Rivera. All ayes. Motion carried. Director Fox left the meeting at 7:22 p.m.
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The board heard a first reading on the following policies: 201.02 Legal Status of the Board 201.04 Elections to the Board 202.02 President of the Board 202.04 Secretary to the Board 203.08 Legal Counsel 402.03 Anti-‐Bullying/Harassment with Admin Procedures 402.05 Appeals to Administrative Rule and Regulations 403.14 Cell Phones – Administrative Procedures 503.02 Anti-‐Bullying/Harassment with Admin Procedures 704.04 Annual Financial Statement Published Director Garcia-‐Van Auken asked if anything new was added to the policies regarding anti-‐bullying/harassment. Diane Campbell stated that the forms have been updated. President Jones thanked Superintendent Decker for his proactive communication with the community regarding the Instructional Support Levy. Superintendent Decker noted that six public information meetings were held with a total of 16 people attending. He then reviewed a powerpoint so that the community could hear the ISL message one more time before the vote. He noted that the polls will be open tomorrow beginning at 7 a.m. and will close at 8 p.m. He shared that there is a link on the district’s website to the county auditor’s website for more information on voting locations. He encouraged everyone to vote and noted that those living within the boundaries of the school district are eligible to vote. Superintendent Decker recommended that the board consider the Teacher Quality committee and that the Perkins and SIAC Committees be postponed and brought back to the board at its September 24th meeting to give the board the opportunity to discuss at the work session. A motion was made by Director Bower and seconded by Director Drawbaugh to accept the Teacher Quality Committee. All ayes; motion carried. A motion was made by Director Mather and seconded by Director Wildermuth to postpone action on the Perkins and SIAC Committees until the September 24th meeting. All ayes; motion carried. Superintendent Decker stated that the Educational Services Agreement for the Muscatine Learning Center through Family Resources is a continuation of the district’s use of the Muscatine Learning Center and is funded through special education monies.
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Director Mather asked regarding usage of the facility. Superintendent Decker stated that on average 6-‐7 students are there continually; however, the district is under contract with MLC for up to 10 students. The district pays for the 10 slots as opposed to the number of students served because Family Resources has to provide the capacity to serve those students and prepare for that capacity. A motion was made by Director Bower and seconded by Director Wildermuth to approve the Educational Services Agreement for the Muscatine Learning Center through Family Resources. Director Garcia-‐Van Auken asked if this is held at the high school. Superintendent Decker stated that it is housed at Family Resources. All ayes; motion carried. Director of Human Resources Wes Fowler reviewed the request to increase a Title I position from 50% to 65%. A motion was made by Director Wildermuth and seconded by Director Mather to increase the 50% Title I position to 65% at McKinley Elementary. All ayes; motion carried. Mr. Fowler then reviewed the request to add a nutritionist position to the classified/certified administrative group. Currently, the district contracts with nutritionist Cindy Rada and has over the last 2-‐3 years. She gives advice on meal plans and plays a key role in building the menu. He shared that as the requirements for school lunch continue to grow, the district will need more of this kind of advice. He noted that this is a revenue neutral position. A motion was made by Director Bower and seconded by Director Drawbaugh to approve the nutritionist position. Director Mather asked if Mrs. Rada was the only nutritionist the district works with. Mr. Fowler stated that she is. All ayes; motion carried. Director of Finance Jean Garner reviewed the June financials. Director Mather noted that it looks like the district is in line with unspent authority. He also noted that the last time the board had met they had talked about moving forward with the financial software piece, FPP Light, and asked the status of this. Mrs. Garner noted that she has been in discussion with Gary Sinclair. Superintendent Decker stated that he, Mr. Sinclair, and Mrs. Garner need to set assumptions for the file and talk about
<<27>>
6
Page 28
that process. Once that is done, the district will be ready for him to come in and give a presentation. Superintendent Decker stated that he will check with Mr. Sinclair’s schedule to see if he would be available in September or in October during the planning meeting to meet with the board. Superintendent Decker explained that FPP Light is a financial planning tool that takes multiple sources of data and assumptions and gives projections which is helpful to administrators when making budgetary recommendations. Several board members have had the opportunity to see FPP Light at a financial conference over the summer. Director Garcia-‐Van Auken asked regarding the MAG budget and stated that she would like to see the budget. Superintendent Decker stated that the MAG budget is in good shape, and as far as programming, the East Campus staff is excited to present to the board the progress that has been made. President Jones thanked Directors Drawbaugh and Bower for their service to the Board as Vice President and President. President Jones listed several learning opportunities for board members and stated that Secretary Mosier will be sending them the list and to please respond to either herself or to Ms. Mosier if they plan to attend. President Jones thanked everyone for attending the meeting and noted that the next meeting is scheduled for Monday, September 24. The board will be in work session beginning at 5 p.m. followed by a planning session at 6:30 p.m. and a regular session at 7:30 p.m. Director Mather noted that he would like to see some of the concerns regarding the Houser Street access be brought to the board table for discussion. President Jones reminded the board that if they would like to request agenda items to let either Superintendent Decker or herself know as they will collaborate in putting together the agenda. A motion was made by Director Bower and seconded by Director Drawbaugh to adjourn the meeting. All ayes; motion carried. The meeting adjourned at 8:27 p.m. Penny Jones, President Lisa Mosier, Secretary
<<28>>
7
Page 29
To the Board of Education I hereby certify that the following is a true Abstract of Claims for the period of time ending September 24, 2012 .............Director of Finance and Budgeting. SUMMARY SHEET Detailed Abstract is on the Computer Print-out
GENERAL FUND: Total -----------------------------------------------------------------------------------------
$252,406.16
EXISTING CONTRACTS: Total ------------------------------------------------------------------------------------------ $174,550.56
PREPAIDS- GENERAL FUND: Total ------------------------------------------------------------------------------------------ $152,053.27
NUTRITION FUND: Total -----------------------------------------------------------------------------------------
$148,184.21
ACTIVITY/AGENCY/TRUST FUND: Activity Total ------------------------------------------------------------------------------- $ 22,150.21 Trust Total ------------------------------------------------------------------------------- $ 1,000.00 Agency Total ------------------------------------------------------------------------------- $ 12,727.60
SCHOOLHOUSE FUND: Total ----------------------------------------------------------------------------------------- $ 322,117.30
MANAGEMENT FUND: Total ------------------------------------------------------------------------------------------ $
0.00
Presented to and approved by the Board of Directors of the Muscatine Community School District, County of Muscatine, State of Iowa, at the regular meeting of September 24, 2012.
________________________________________
________________________________________
<<29>>
Page 30
STATE OF IOWA
ABSTRACT OF VOTES Muscatine County, Iowa We, the undersigned Members of the Board of Supervisors and ex-officio County Board of Canvassers for this County, do hereby certify the following to be a true and correct abstract of the votes cast in this County at the MUSCATINE SCHOO L INSTRUCTIONAL SUPPORT LEVY Election held on the 11th day of September, 2012, as shown by the tally lists returned from the several election precincts.
For the public measure Muscatine School Instructional Support Levy A
Muscatine School Instructional Support Levy A
Muscatine For the question, there were:
One thousand two hundred sixty (1260) votes
Against the question, there were:
One thousand six (1006) votes
TOTAL
Two t housand two hundred sixty-six (2266) votes
We therefore declare the public measure "Muscatine School Instructional Support Levy A" to be adopted.
GRAND TOTAL
Two thousand two hundred sixty-six (2266) votes
IN TESTIMONY WHEREOF, we have hereunto set our hands and caused to be affixed the seal of this county by the Clerk of the Board of Supervisors.
/ Members of the Board of Supervisors and ex-officio County Board of Canvassers
Attest:
<<30>>
RESOLUTION OF PARTICIPATION
Page 31
Director ____________________ introduced and caused to be read the Resolution hereinafter set out and moved its adoption; seconded by Director ____________________; after due consideration by the Board, the President put the question upon the adoption of said Resolution and the results of the roll call vote were: Aye ______________________________________________________________ DIRECTORS Nay ______________________________________________________________ DIRECTORS Whereupon the President declared said Resolution duly adopted as follows: RESOLUTION WHEREAS, the Board deems it necessary and desirable to provide additional funding for the Muscatine Community School District generated by participation in our Instructional Support Program; and WHEREAS, pursuant to the canvassed results of the September 11, 2012 special election where the majority of those voting favored participating in the Instructional Support Program, 1,260 (55.58%) YES, 1,006 (44.38%) NO, 1 OVERVOTE (.04%); and WHEREAS, the District wishes to take action to adopt a Resolution to participate in an Instructional Support Program; NOW, THEREFORE, be it resolved by the Board of Directors of the Muscatine Community School District, in the County of Muscatine, State of Iowa, as follows: The Board of Directors of the Muscatine Community School District in the County of Muscatine, State of Iowa, does hereby resolve to participate in the Instructional Support Program for a period of ten (10) years, to levy annually, as determined by the Board, an instructional support property tax which will be levied annually upon the taxable property within the District, commencing with the levy of property taxes for collection in the fiscal year beginning July 1, 2013 and an instructional support income surtax imposed annually for each budget year, the percent of income surtax (not to exceed twenty percent (20%)) to be determined annually by the Board for each budget year to be imposed upon the state individual income tax of each individual income taxpayer resident in the District on December 31, 2013, and each year thereafter. The funds thus collected, when combined with Instructional Support State Aid shall not exceed ten percent (10%) of the regular program district cost, including the budget adjustment pursuant to Iowa Code section 257.14 for any budget year. Instructional Support Program funds may be used for any general fund purpose. That all resolutions or orders or parts thereof in conflict herewith be and the same are hereby repealed to the extent of such conflict. Passed and approved ______________________, 20____. ________________________________ President, Board of Directors Attest: ______________________________ Secretary, Board of Directors <<31>>
September 24, 2012
EMPLOYMENT RECOMMENDATIONS
Page 32
RESIGNATIONS – CERTIFIED STAFF Mike Hartsock – Special Education Teacher at CMS (after end of 1st semester) NEW POSITIONS – CERTIFIED STAFF Requesting: Additional .5 FTE preschool position at Colorado Elementary due to 14 families in need of preschool for their child. Funds would come from State-Wide Voluntary Preschool funds. Addition .5 FTE added to the Home School Assistance Program due to increase of Home School families utilizing the district’s program. Funding would come from Home School Assistance Program funding. NEW HIRES – SCHEDULE C STAFF Alisha Eggers and Cindy Rada – Wellness Coordinator (shared position) replacing Jason Wester, resignation
<<32>>
Page 33
From: Subject: Date: To:
"Wes Fowler"
FW: retirement September 18, 2012 1:00:41 PM CDT , "'Debbie Ferreria'" , "'Lisa Mosier'"
From: Mike Hartsock [mailto:[email protected]] Sent: Tuesday, September 18, 2012 1:00 PM To: Wes Fowler Cc: Terry Hogenson Subject: retirement Wes, I'm writing to let you know that I am planning to retire at the semester (December 21,2012). Thank You, Mike Hartsock
<<33>>
Page 34
Muscatine CSD Financial Highlights for the month of July 2012
Comparisons:
Monthly
YTD
Monthly
Jul-12
YTD Jul-11
Treasurer Balance by Fund: General Management Capital Projects Debt Service PPEL Nutrition Activity/Trust/Agency
$ $ $ $ $ $ $
4,505,483.13 1,253,058.53 7,251,612.26 1,435,929.79 643,604.17 771,761.08
$ $ $ $ $ $ $
4,547,354.29 1,125,264.70 6,370,462.86 2,092,553.12 609,218.14 687,184.26
Total of All Funds
$ 15,861,448.96
$
15,432,037.37
Maximum Budget Calculation: Maximum Budget Estimated Expenditures Estimated Unspent Budget Authority
Reference Page
66 66 67 67 67 72 75
Estimated Fiscal Year '13 Actual Fiscal Year '12 $ 54,417,887.00 $ 56,732,300.51 $ 52,020,157.00 $ 50,516,777.79 $ 2,397,730.00 $ 6,215,522.72
78 78 78
Expenditures to Budget
$
81
Revenues to Budgeted Revenues
$
Revenues to Expenditures (Cash Flow)
$
562,408.77 $ 1.03% 19,340.10 $ 0.04% (543,068.67) $
Solvency 232.96 (Treasurer balance divided by Revenues for month)
562,408.77 $ 611,006.38 $ 1.08% 1.08% 19,340.10 $ 1,048,088.29 $ 0.04% 2.04% (543,068.67) $ 437,081.91 $
232.96
<<34>>
4.34
611,006.38 1.21% 1,048,088.29 2.04% 437,081.91
4.34
82 83
MUSCATINE COMMUNITY SCHOOL DISTRICT FINANCIAL STATEMENTS FOR THE MONTH BEGINNING JULY 1, 2012 AND ENDING JULY 31, 2012
GENERAL FUND REVENUE: Operating Fund Less Contra Revenues Less Contra Expenses
Beginning Year-To-Date
Page 35
Month To-Date
Ending Year-To-Date
$0.00 $0.00 $0.00
$19,375.18 $35.08 $0.00
$19,375.18 $35.08 $0.00
Total Net Operating Revenue
$0.00
$19,340.10
$19,340.10
Management Fund Less Contra Revenues
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
Total Net Management Revenue
$0.00
$0.00
$0.00
Total General Fund Revenue
$0.00
$19,340.10
$19,340.10
$0.00 $0.00 $0.00
$562,443.85 $35.08 $0.00
$562,443.85 $35.08 $0.00
Total Net Operating Expenses
$0.00
$562,408.77
$562,408.77
Management Fund Less Contra Revenues
$0.00 $0.00
$640,209.09 $0.00
$640,209.09 $0.00
Total Net Management Expenses
$0.00
$640,209.09
$640,209.09
Total General Fund Expenses
$0.00
$1,202,617.86
$1,202,617.86
EXPENDITURES: Operating Fund Less Contra Revenues Less Contra Expenses
<<35>>
Page 36
Ending Year-To-Date
SCHOOLHOUSE FUND REVENUE: Capital Projects Debt Service PPEL
Month To-Date
Ending Year-To-Date
$0.00 $0.00 $0.00
$0.00 $0.00 $2,417.31
$0.00 $0.00 $2,417.31
Total Revenue Less Contra Revenues Less Contra Expenses
$0.00 $0.00 $0.00
$2,417.31 $0.00 $0.00
$2,417.31 $0.00 $0.00
Total Net Revenue
$0.00
$2,417.31
$2,417.31
$0.00 $0.00 $0.00
$0.00 $0.00 $119,226.00
$0.00 $0.00 $119,226.00
Total Expenses Less Contra Revenues Less Contra Expenses
$0.00 $0.00 $0.00
$119,226.00 $0.00 $0.00
$119,226.00 $0.00 $0.00
Total Net Expenses
$0.00
$119,226.00
$119,226.00
EXPENDITURES: Capital Projects Debt Service PPEL
Operating Fund Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
$5,048,551.80 $19,340.10 $5,067,891.90 $562,408.77 $4,505,483.13
Operating Fund Year-To-Date $5,048,551.80 $19,340.10 $5,067,891.90 $562,408.77 $4,505,483.13
<<36>>
Management Month-To-Date $1,893,267.62 $0.00 $1,893,267.62 $640,209.09 $1,253,058.53
Management Year-To-Date $1,893,267.62 $0.00 $1,893,267.62 $640,209.09 $1,253,058.53
General Fund Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
$6,941,819.42 $19,340.10 $6,961,159.52 $1,202,617.86 $5,758,541.66
General Fund Year-To-Date $6,941,819.42 $19,340.10 $6,961,159.52 $1,202,617.86 $5,758,541.66
PPEL Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
Capital Projects Month-To-Date $7,251,612.26 $0.00 $7,251,612.26 $0.00 $7,251,612.26 Schoolhouse Month-To-Date
$1,552,738.48 $2,417.31 $1,555,155.79 $119,226.00 $1,435,929.79
$8,804,350.74 $2,417.31 $8,806,768.05 $119,226.00 $8,687,542.05
Debt Service Month-To-Date $0.00 $0.00 $0.00 $0.00 $0.00 Schoolhouse Year-To-Date $8,804,350.74 $2,417.31 $8,806,768.05 $119,226.00 $8,687,542.05
SECRETARY'S-TREASURER'S RECONCILIATION Balance All Funds-First of Month Receipts-All Funds Total Available-All Funds Withdrawn-All Funds Balance-All Funds-End of Month Plus Warrants Outstanding Less Deposits in Transit Less Bank Error - Checking Treasurer's Balance
$15,746,170.16 $21,757.41 $15,767,927.57 $1,321,843.86 $14,446,083.71 $469,901.85 $0.00 $0.00 $14,915,985.56
Date_____________
______________________________________Secretary
Date_____________
______________________________________Treasurer <<37>>
Page 37
TREASURER'S BALANCE OF CASH ACCOUNTS JULY 2012 GENERAL FUND
Page 38
FIRST NATIONAL BANK General Fund Account #612-484-6 Cash in Bank July 1, 2012 Interest NOW Account MTD Received From District Secretary Received From 703-648-6 Total Available Withdrawn Cash in Bank July 31, 2012
$1,503,511.66 $30.34 $184,213.63 $3,350,000.00 $5,037,755.63 $4,252,881.38 $784,874.25
FIRST NATIONAL BANK General Fund Money Market #703-648-6 Cash in Bank July 1, 2012 Interest NOW Account MTD Received From District Secretary Received From 512-783-2 Total Available Transfered to 612-484-6 & 512-783-2 Purchased Certificates of Deposit Cash in Bank July 31, 2012
$10,575,897.27 $2,766.09 $157,900.00 $0.00 $10,736,563.36 $3,350,000.00 $0.00 $7,386,563.36
FIRST NATIONAL BANK Payroll Account #171-375-9 Payroll Ending Balance July 31, 2012
$13,435.43
Payroll Account #705-689-9 Payroll Ending Balance July 31, 2012
$2,680.86
PETTY CASH
$25.00
CENTRAL STATE BANK CD#
$0.00
TOTAL GENERAL FUND
$8,187,578.90
<<38>>
TREASURER'S BALANCE OF CASH ACCOUNTS JULY 2012 SCHOOLHOUSE FUND
Page 39
CENTRAL STATE BANK Schoolhouse Fund Account #52-1 Cash in Bank July 1, 2012 Interest NOW Account MTD Received From 8037947 Received From District Secretary Received from 6-C0427-63-1 Total Available Withdrawn Cash in Bank July 31, 2012
$142,731.80 $6.26 $100,000.00 $0.00 $0.00 $242,738.06 $239,397.00 $3,341.06
CENTRAL STATE BANK Schoolhouse Fund Account #8037947 Cash in Bank July 1, 2012 Interest NOW Account MTD Received From District Secretary Total Available Transfered to 52-1 Cash in Bank July 31, 2012
$8,446,781.51 $2,411.05 $261,855.00 $8,711,047.56 $100,000.00 $8,611,047.56
ISJIT - BANKERS TRUST Schoolhouse Fund Account #0785135781 Cash in Bank July 1, 2012 Interest NOW Account MTD Total Available Transfered to 52-1 Cash in Bank July 31, 2012
$791.82 $0.00 $791.82 $0.00 $791.82
INTERFUND PAYABLE - General Fund
$0.00
TOTAL SCHOOLHOUSE FUND
$8,615,180.44
<<39>>
GENERAL FUND July 1, 2012 Interest NOW Accounts MTD Received From District Secretary
$12,079,433.93 $2,796.43 $342,113.63 $0.00 $3,350,000.00 $15,774,343.99 $4,252,881.38 $3,350,000.00 $0.00 $8,171,462.61 $0.00 $16,116.29 $8,187,578.90
Received From 512-783-2
Received From 703-648-6 Total Available Withdrawn Transfered to 612-484-6 & 512-783-2 Purchased CD's Cash in Bank July 31, 2012 Plus Certificates of Deposit & Interfund Receivable Payroll Ending Balance July 31, 2012 General Fund Cash & Investments July 31, 2012 SCHOOLHOUSE FUND July 1, 2012 Interest NOW Accounts MTD Received From District Secretary Received From 8037947 Received from 6-C0427-63-1 Total Available Withdrawn Transfered to 52-1 Cash in Bank July 31, 2012 INTERFUND PAYABLE - General Fund Schoolhouse Fund Cash & Receivables July 31, 2012
$8,590,305.13 $2,417.31 $261,855.00 $100,000.00 $0.00 $8,954,577.44 $239,397.00 $100,000.00 $8,615,180.44 $0.00 $8,615,180.44
<<40>>
Page 40
RECONCILIATION OF SECRETARY & TREASURER
Page 41
General $5,758,541.66 $469,901.85 $0.00 $0.00 $2,334,297.28 $0.00 $738,625.20 $363,463.31 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $8,187,578.90
Secretary's Balance July 31, 2012 Plus Warrants Outstanding Less Deposits in Transit Less July Warrant Cleared June Plus Accrued Salaries/Fringes Payable Less Property Taxes Receivable Less Accounts Receivable Plus Accounts Payable Plus Construction Retainage Payable Plus Federal Intergovernmental Payable Plus Deferred Revenue Less Prepaid Expenses Less Interest Receivable Less Consumable Inventory Less Bank Error - MM Less Bank Error - Checking Treasurer's Balance July 31, 2012 Secretary's Balance July 31, 2012 Plus Warrants Outstanding Less Deposits in Transit Less July Warrant Cleared June Plus Accrued Salaries/Fringes Payable Less Property Taxes Receivable Less Accounts Receivable Plus Accounts Payable Plus Construction Retainage Payable Plus Federal Intergovernmental Payable Plus Deferred Revenue Less Prepaid Expenses Less Interest Receivable Less Consumable Inventory Less Bank Error - MM Less Bank Error - Checking Treasurer's Balance July 31, 2012
Schoolhouse $8,687,542.05 $0.00 $0.00 $0.00 $0.00 $0.00 $249,482.04 $177,120.43 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $8,615,180.44 $14,446,083.71 $469,901.85 $0.00 $0.00 $2,334,297.28 $0.00 $988,107.24 $540,583.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $16,802,759.34
<<41>>
Page 42
MUSCATINE COMMUNITY SCHOOL DISTRICT NUTRITION FUND FINANCIALS JULY 2012 Beginning Year-To-Date Revenue: Federal Reimbursements Federal Fruit & Vegetables Federal Summer Lunch Federal Reimbursements-ARRA Commodities Received State Reimbursements School Lunch Fees School Lunch Ala Carte School Breakfast Fees School Breakfast Ala Carte Catering Interest Rebates Other Receipts
Ending Year-To-Date
$143.85
$0.00 $0.00 $43,404.65 $0.00 $0.00 $0.00 $1,167.00 $0.00 $0.00 $0.00 $15,579.68 $43.53 $0.00 $143.85
$0.00
$60,338.71
$60,338.71
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$18,268.94 $493.27
$18,268.94 $493.27 $0.00 $0.00 $15,107.30 $0.00 $192.06 $0.00 $0.00 $0.00
$0.00
$34,061.57
$34,061.57
Grand Total Previous Year Balance Plus Loan Payable Plus Meal Prepayments
$0.00 $579,056.49 $0.00 $38,270.54
$26,277.14
$26,277.14 $579,056.49 $0.00 $38,270.54
Book Balance
$617,327.03
$26,277.14
$643,604.17
Total Revenue Expenditures: Labor Costs Purchased Services Repairs/Rentals Travel/Registrations Food Supplies Commodities Used Other Supplies New Equipment Depreciation Other Expenses Total Expenses
Checking Balance Money Market Balance Payroll Checking #1713759 Petty Cash Plus Accounts Receivable Plus Governmental Receivables Commodities Inventory Fixed Assets: Equipment/Machinery/Furniture Accumulated Depreciation Net Fixed Assets
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Month To-Date
$43,404.65
$1,167.00
$15,579.68 $43.53
$15,107.30 $192.06
$510,088.24 $3,601.36 $0.00 $1,530.00 $249.90 $0.00 $71,104.43 $547,967.81 $414,911.14 $133,056.67
Bank Balance Plus Deposits in Transit Less Accounts Payable Less Accrued Salaries/Fringes Payable Less Warrants Outstanding
$719,630.60 $0.00 $457.73 $58,676.96 $16,891.74
Reconciled Bank Balance
$643,604.17
<<42>>
Page 43
MUSCATINE COMMUNITY SCHOOL DISTRICT COMBINED INCOME STATEMENT AND BALANCE SHEET ACTIVITY FUND, TRUST FUND AND AGENCY FUND JULY 2012 ACTIVITY FUNDS HIGH SCHOOL ACTIVITY FUND ACCOUNTS Activity Tickets-Goodwin Petty Cash-Schmelzer
Balance June 30th $5,858.00 $1,600.00
Receipts
Expenses
Balance July 31st $5,858.00 $1,600.00
Student Services-Goodwin
$18,215.97
$10.00
$18,225.97
Total General Accounts
$25,673.97
$10.00
Band-Heid Chorus-Oswald All Colors Count/Diversity Interact Club - Dan Ramos
$13,011.14 $7,541.60 $795.89 $2,974.58
$100.00
Drama-Mauck Forensics-Payne Annual Auroran-Brown
$25,906.40 $467.45 $246.10
$25,906.40 $467.45 $246.10
Weekly Auroran-Brown
$2,652.44
$2,652.44
Auxilary Scholarship-Weaton Class of '10-Bobay Class of '09-Bobay Class of '11-Bobay Class of '12-Bobay Future Business Leaders-Wilke
$1,671.75 $0.00 $0.00 $0.00 $395.00 $214.32
$1,671.75 $0.00 $0.00 $0.00 $395.00 $214.32
French Club-Paulsen German Club-Reade
$459.24 $1,469.66
$459.24 $1,469.66
Spanish Club-Kroll MHS Science Club-Harrison
$897.03 $1,568.78
$897.03 $1,568.78
Model UN-Nietzel Student Council-Bobay
$9,766.46 $5,038.28
$9,766.46 $5,038.28
$0.00
$25,683.97 $13,111.14 $7,541.60 $795.89 $2,974.58
Total Clubs/Organizations
$75,076.12
$100.00
$0.00
$75,176.12
Athletics-Goodwin Cheerleaders-Sand Donation Fund-Goodwin
$55,571.22 $196.31 $56,799.18
$1,074.00
$956.96
$55,688.26 $196.31 $56,799.18
Pom Pom-Sand Sports Calendar-Goodwin Tournaments-Goodwin
$4,786.25 $94,811.60 $42,579.52
Total Athletic Accounts
$254,744.08
$1,074.00
$956.96
$254,861.12
Total High School
$355,494.17
$1,184.00
$956.96
$355,721.21
ELEMENTARY SCHOOLS
Balance June 30th
$4,786.25 $94,811.60 $42,579.52
Receipts
Madison Friends of Playground C.D.
$8,172.38
Total Elementary
$8,172.38 <<43>>
Expenses
Balance July 31st $8,172.38
$0.00
$0.00
$8,172.38
Page 44
CENTRAL MIDDLE SCHOOL ACCOUNTS
Balance June 30th
Receipts
Expenses
Balance July 31st
Athletics-Phipps Fund Raisers-Hogenson
$5,683.98 $20,613.21
$5,683.98 $20,613.21
Student Council-Hogenson General Activity-Hogenson Little Store-Hogenson Music/Drama-Renee Mauck Yearbook-Hogenson
$1,619.56 $17,919.57 $1,653.15 $6,002.90 $7,042.07
$1,619.56 $17,919.57 $1,653.15 $6,002.90 $7,042.07
Juice-Hogenson Officials-Phipps Bookfairs-Hogenson CMS Petty Cash-Hogenson
$2,726.58 $0.00 $0.00 $200.00
$2,726.58 $0.00 $0.00 $200.00
Total CMS
WEST MIDDLE SCHOOL ACCOUNTS
$63,461.02
Balance
$0.00
Receipts
$0.00
Expenses
June 30th
$63,461.02
Balance July 31st
Athletics-Morgan Fund Raiser- Lawrence General Activity-Lawrence Little Store- Lawrence
$6,263.91 $0.00 $7,356.76 $0.00
Music/Drama-Tristin Tolle Officials-Morgan Student Council-Lawrence Yearbook
$899.09 $0.00 $0.00 $4,984.38
$899.09 $0.00 $0.00 $4,984.38
Band Bookfairs WMS Petty Cash-Lawrence
$3,200.59 $0.00 $200.00
$3,200.59 $0.00 $200.00
Total WMS CENTRAL OFFICE ACCOUNTS
$22,904.73 Balance
$27.94
$27.94 Receipts
$6,291.85 $0.00 $7,356.76 $0.00
$0.00 Expenses
June 30th
$22,932.67 Balance July 31st
Interest Investments
$2,476.26
$65.60
Total Central Office Accounts
$2,476.26
$65.60
$0.00
$2,541.86
$452,508.56
$1,277.54
$956.96
$452,829.14
Total Activity Fund
<<44>>
$2,541.86
Page 45
CENTRAL OFFICE TRUST ACCOUNTS
TRUST & AGENCY FUNDS Balance Receipts June 30th
Expenses
Balance July 31st
B & P Rohling Scholarship B & P Rohling Treasury Notes B & P Rohling C.D. Illeen Rohling Scholarship Illeen Rohling Treasury Note
$3,826.12 $74,000.00 $16,973.27 $27,389.14 $0.00
$3,826.12 $74,000.00 $16,973.27 $27,389.14 $0.00
Illeen Rohling C.D.
$28,151.82
$28,151.82
Total Trust Fund
$150,340.35
CENTRAL OFFICE AGENCY ACCOUNTS Agency Fees Account AG Learning Center Retiree Health Insurance-COBRA Jeff Culture Fair Scholarship Industrial Tech
Balance June 30th
$0.00 Receipts
$0.00 Expenses
$150,340.35 Balance July 31st
$19,396.95 $40,648.34 $6,192.19 $1,221.48 $56,082.69
$4,636.31 $5,454.09 $91,166.60
$5.45 $8,622.93 $47,578.68
$24,027.81 $37,479.50 $49,780.11 $1,221.48 $56,082.69
Total Agency Fund
$123,541.65
$101,257.00
$56,207.06
$168,591.59
Grand Total Plus: Warrants Outstanding
$726,390.56 $120,476.03
$102,534.54
$57,164.02
$771,761.08 $55,776.37
Accrued Salaries/Fringes Payable Accrued Interest Receivable Plus Accounts Payable Less Accounts Receivable Less: Deposits in Transit Reconciled Total Petty Cash Checking CNB #83 Agency CSB Checking #7203383 Money Market CNB#1202647 Payroll Checking FNB#1713759 Certificates of Deposit Treasury Notes Bank Total
$1,950.55
$0.00
$144.96
$144.96
$4,993.97
$1,444.76
$31,569.93
$6,071.50
$0.00
$0.00
$822,096.22
$102,534.54
$57,164.02
$822,765.75
$2,000.00
$2,000.00
$381,145.26
$377,146.80
$20,326.95
$24,957.81
$291,471.50
$291,508.63
$0.00 $53,152.51 $74,000.00
$0.00 $53,152.51 $74,000.00
$822,096.22
$822,765.75
<<45>>
Page 46
FNB PAYROLL RECONCILIATION JULY 2012
BOOK Beginning Balance 07/01/12 Deposits Interest Total Deposits
$
14,288.26
$
2,181,991.80
Less Warrants Written and EFT
$ $
2,196,280.06 2,182,844.27
Ending Balance 07/31/12
$
13,435.79
$
283,429.90
$
13,435.79
$ $
2,181,980.53 11.27
BANK Ending Balance 07/31/12 Less Deposit for Check Cashed in Error Less Dec. Check written GF s/b Payroll Less Outstanding Warrants and EFT Plus July Warrants/EFT Cleared June Plus Deposits in Transit Adjusted Ending Balance
$ $ $ $ $
270,394.11 400.00
Plus(Less) Bank Errors
$
Ending Balance 07/31/12
$
<<46>>
13,435.79
Page 47
FNB PAYROLL TAX FUND RECONCILIATION JULY 2012
BOOK Beginning Balance 07/01/12 Deposits Interest Total Deposits
$
2,695.86
$
665,831.73
Less Warrants Written and EFT
$ $
668,527.59 665,846.73
Ending Balance 07/31/12
$
2,680.86
$
2,680.86
$
2,680.86
$ $
665,827.47 4.26
BANK Ending Balance 07/31/12 Less June Deposit Cleared July Plus Deposits in Transit Less Outstanding Warrants and EFT Adjusted Ending Balance
$ $ $
-
Plus Bank Errors
$
Ending Balance 07/31/12
$
<<47>>
2,680.86
Maximum budget calculations:
20-Sep-12 Worksheet Line #
Actual 2007-08
Actual 2008-09
Actual 2009-10
Actual 2010-11
Actual 2011-12
Page 48
Estimated 2012-13
Regular Program Cost......................
Line 5.1 + Line 5.2
29,353,365
30,336,065
31,596,527
31,912,492
32,053,202
District Supplemental weighting...........
Line 5.3
597,851
532,078
610,641
573,593
727,509
31,832,905 673,468
District Special Education Costs...........
Line 5.4
4,303,571
4,420,994
4,687,827
4,733,403
4,602,742
4,360,627
Teacher Salary Supplement - Starting in 2010
Line 5.5
0
2,655,083
2,668,282
2,668,282
2,677,603
Professional Development Supplement -Starting in 2010
Line 5.6
0
288,357
290,062
290,062
291,329
Early Intervention Supplement - Starting in 2010
Line 5.7
0
360,720
361,863
361,863
362,463
AEA Special Ed Costs......................
Line 5.8
1,486,068
1,534,425
1,601,469
1,609,594
1,577,420
1,597,196
AEA Media & Others........................
Line 5.9,5.10,5.11,5.12,5.13,5.14,5.15 365,901
415,393
576,812
595,701
420,626
412,989
165,901
165,901
Increase for December Special Ed Count.... Decrease for December Special Ed Count....
(69,880)
(17,304)
AEA Calculation
S.B.R.C. Growth: Semi-annual apportionment.....Frozen @ $91,477/Open Enrollment Tuition in
297,424
428,895
Special Education [Includes SBRC ADD-BACK ]..................... Talented & Gifted......................
Local Board decision
Educational Improvement Grants.........
Local Board decision
ABC Math...............................
Local Board decision
Elementary Counselor Program...........
Local Board decision
Preschool Program......................
Local Board decision
Drop-out Program....................... Line 5.16
Local Board decision
Controlled Budget....................
Sum of sub-totals
State Wide Voluntary Preschool start in FY09
Line 7.34
Miscellaneous Incomes........................
(see page two )
Unspent balance from previous year........
carried forward
Expenditures..............................
"New money" over previous year...........
69,419
643,829
606,340
707,231
740,189
740,189
820,439
872,874
907,788
1,041,291
663,083
605,042
37,704,724
39,179,793
44,036,315
44,678,088
44,340,298
43,719,712
212,966
671,395
829,503
1,033,644
693,116
7,237,284
4,509,831
5,049,112
5,274,288
3,789,536
6,676,374 5,803,954
4,434,878 _________
2,683,393 _________
3,716,270 _________
6,084,071 _________
6,215,523 _________
Sum of last three
50,185,052
51,064,921
51,900,934
54,272,974
56,732,301
54,417,887
Actual or estimate
45,750,174
48,381,528
48,184,664
48,188,903
50,516,778
52,020,157
91.16% Unspent budget capacity..............
201,880
480,105
_________ Maximum Budget.......................
144,751
65,120
Budget less expenses.................
94.75%
92.84%
88.79%
89.04%
4,434,878
2,683,393
3,716,270
6,084,071
6,215,523
533,147
916,927
1,339,025
278,917
294,626
Diff year to year
95.59% 2,397,730 (274,338)
(Line 1 & 2)
Increases in Maximum budget ie. Line 19: all sources........................... excluding Phase monies............................................ Increases in spending .......
Diff year to year
1,702,158 n/a 3,071,235
<<48>>
879,869 n/a 2,631,353
836,013 n/a (196,864)
2,372,039 n/a
2,459,327 n/a
4,239
2,327,875
(2,314,414) n/a 1,503,379
Page 49
20-Sep-12 Miscellaneous Income Descriptions: Coding: Mobile Home 11-1191900 Tuition---Special Ed from out of district + PII & PIII no Phase after11-1322900 FY09 Open Enrollment-Phase III no Phase III starting FY04 11-1323900 Tuition --- Summer School--Elementary No Charge FY09 11-1350900 Tuition - Summer School- MHS/ Middle Schools 11-1350900 Tuition - College for Kids 11-1361900 Transportation Fees---Individual 11-1411900 Transportation Fees---Extra Curricular use 11-1413900 Transportation Fees--Pd by other groups 11-1414900 Interest on investments 11-1510900 Rental of property 11-1910900 City use of Pool rental agreement 11-1910901 Gifts & Donations 11-1920900 Student Fees: Padlock/PE Participation Fees 11-1942900 Student Fees: Textbooks/Tuition from parents 11-1942900 Student Fees/Fines 11-1945900 Reimbursable Instructional Programs AEA 11-1951900 AEA Miscellaneous Income 11-1954900 Sale of services 11-1960900 Refund of prior year's expense 11-1980900 Miscellaneous Local income 11-1990900 Student fees---parking 11-1990901 Jury Duty 11-1990903 Iowa School Microsoft Settlement - FY11 11-1996000 State Special Education Deficit 11-3113900 Foster Care State Court-Placed Revenue 11-3120900 State Court-Placed Revenue 11-3123900 Teacher Mentoring & Induction 11-3202900 Teacher Salary Improvement 11-3204900 Teacher Salary Improvement-Addt'l Contract Day 11-3206900 Teacher Salary Improvement-Prof Develop 11-3207900 Teacher Salary Improvement-Market Factor 11-3208900 Administrator Mentoring & Induction 11-3209900 Phase I 11-3211900 Phase II 11-3212900 Phase III 11-3213900 Class Size Reduction-State Beginning in FY00 11-3216900 Non-public Transportation aid 11-3221900 Non-public Textbook aid 11-3222900 DHS D-CAT After School Program 11-3227900 0 to 3 AT-RISK 11-3231900 State Pre-school-LMPS 11-3232900 Jefferson Pre-School (GPS) 11-3232901 4 year olds AT-RISK (JPS) 11-3238900
Actual 2007-08 57,197 235,766 407,420 3,120 4,845 5,464 20,645 64,969 5,685 387,576 17,766 26,215 152,343 247,592 3,570 63,033 14,168 40,834 13,404 70,212 13,125 326
Actual 2008-09 50,179 246,523 380,776 4,470 2,808 19,249 61,881 9,197 150,511 15,463 27,033 241,465 158,179 250 24,471 7,159 127,641 14,133 350
Actual 2009-10 48,728 220,034 363,263 3,730 59,590 20,840 48,214 15,783 34,433 18,330 37,310 90,920 147,833 757 86,520 44,356 260,710 12,831 319
444 28,280 68,250 1,473,917 4,500 12,636 444,326 337,386 34,643 2,486 13,466 160,399 63,279 66,092 63,681
23,172 68,250 2,208,447 12,445 439,906 360,717 39,259 1,800 22,365 157,993 62,604 65,387 67,286
6,825 37,527 45,500 20,555 1,559 145,922 57,857 60,429 63,693
<<49>>
Actual 2010-11 52,234 320,908 300,513 4,430 52,700 13,730 66,270 12,116 22,647 14,597 28,073 194,882 140,303 90,929 9,095 204,964 13,144 526 520,142 35,519 39,000 3,000 25,538 1,524 145,922 58,658 61,264 63,375
Actual 2011-12 47,856 325,262 406,122 2,340 55,570 17,327 82,001 7,017 19,863 18,308 22,028 116,126 143,556 664
69,214 678 216,441 11,746 754 161,287 77,493 44,200
-
16,913 1,547 135,965 57,050 59,492 60,711
Estimate Received Year to date 2012-13 Year to date % Rec'd 50,000 0.00% 260,623 0.00% 505,877 0.00% 4,200 0.00% 50,000 0.00% 15,000 0.00% 50,000 0.00% 15,000 0.00% 20,000 2,812 14.06% 17,000 182 1.07% 30,000 0.00% 150,000 0.00% 140,000 0.00% 500 0.00% 71,000 253 0.36% 2,500 0.00% 140,000 2,072 1.48% 12,500 0.00% 500 0.00% 195,756 0.00% 2,500 25,000 0.00% 44,200 0.00% 25,000 0.00% 1,500 0.00% 135,965 0.00% 55,901 0.00% 58,343 0.00% 59,298 0.00%
Page 50
Miscellaneous Income Descriptions: State VOC-TECH Empowerment - Early Childhood Empowerment - School Ready Empowerment - Prof Develp State Voluntary Preschool FY08 Teacher Salary Improvement-Core Curriculum FY09 Teacher Salary Improvement-Regular Professional Develop Teacher Salary Improvement-Market Factor FY08 Military Credit ARRA McKinney-Vento Homeless Beginning FY10 (1) ARRA Title I Basic Stablization - Beginning FY09 (6) ARRA Special ED Part B Stablization - Beginning FY09 (5) ARRA Professional Development - Beginning FY10 (1) Jobs Fund - FY11 Title V-District Title V-Non-Public Flood Control Early Reading First Title I Reading- Current Year Title I Reading - Carryover IDEA Subgrant - Math Federal IDEA-Part B I-STAR Survey Federal IDEA-Part B Local Services Special Education Part-B Preschool Grant 2nd Chance Reading Success 4 Carl Perkins I & II/Federal Vocational Aid Comprehensive School Reform Demonstration Title II - Fed Class Size Reduction- Beg in FY00 Title II - Eisenhower Drug Free Schools Title III-ELL Title VI Assessment Grant Advanced Placement Program - Beginning in FY10 Federal Grant Through AEA - IRIS - Beginning in FY10 Medicaid Admin Claims Medicaid Direct Services Preschool Headstart Permanent Transfers In from Activity Fund Sale of material Adjustments to Accrual Accounting Total Miscellaneous..................................................
20-Sep-12 Coding: 11-3261900 11-3311900 11-3312900 11-3315900 11-3317900 11-3373900 11-3376900 11-3378900 11-3801900 11-4024-900 11-4026-900 11-4031-900 11-4035-900 11-4041-900 11-4201900 11-4201901 11-4203900 11-4341900 11-4501900 11-4511900 11-4514900 11-4521901 11-4521900 11-4522000 11-4526000 11-4529000 11-4530900 11-4548900 11-4549900 11-4563900 11-4591900 11-4644900 11-4648900 11-4654900 11-4720900 11-4733900 11-4734900 11-4790900 11-5221000 11-5314900
Actual 2007-08 17,317 111,205 3,200 108,793 204,087 37,565 7,132
Actual 2008-09 18,796 186,755 86,002 202,358 6,762 13,849
Actual 2009-10 15,680 131,369 6,782 7,317 260,543 506,390 3,086
9,055 222 7,731 634,082 150,080
712,406 95,429
636,332 48,776
294,034 376 69,786 257,595 5,662 18,748 29,871 37,135
3,525 299,704 61,068 259,130 18,680 46,459 34,437
303,124 1,426 61,212 261,099 23,868 27,584 34,249 2,352 7,288 81,145 9,594 126,131 119 4,509,831
40,910
2,730 6,676,374
63,915 2,950 52,666 1,025 7,237,284
<<50>>
Actual 2010-11 12,295 97,569 4,800 6,464 10,008 259,949 216,447 16,857 268,462 491,600 145,132 15,383 300,439 59,692 259,366 25,288 33,969 11,014 255,538 61,639 1,198 5,049,112
Actual 2011-12 10,668 67,812 -
6,494 9,360 92,163
Estimate Received Year to date 2012-13 Year to date % Rec'd 12,000 0.00% 78,820 0.00% 6,700 0.00% -
849,263
683,570 300,381 27,117 287,026 -
61,088 218,386 64,862 33,514 13,564 314,920 33,672 21,481 1,413 5,274,288
671,839
280,000 60,000 220,000 38,000 33,514 250,000 500 3,789,536
0.00% #DIV/0! #DIV/0! 0.00%
0.00% 0.00%
13,921
36.63% 0.00% #DIV/0!
100 19,340
0.00% #DIV/0! #DIV/0! 20.00% 0.51%
Page 51
Prepared for theSeptember 24, 2012 Board Meeting - Data as of July 31, 2012
Maximum Budget
Actual FY11 54,272,974
Expenditures
48,188,903
88.79%
88.79%
50,516,778
89.04%
89.04%
52,020,157
95.59%
95.59%
$ 6,084,071
11.21%
11.21% $ 6,215,523
10.96%
10.96% $ 2,397,730
4.41%
4.41%
1.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.03%
1.08% 1.08% 1.08% 1.08% 1.08% 1.08% 1.08% 1.08% 1.08% 1.08% 1.08% 1.08%
Unspent Authority
% of Budget
YTD %
Actual FY12 56,732,301
% of Budget
YTD %
Estimate FY13 54,417,887
% of Budget
YTD %
Dollar amount and Percent of Maximum Budget spent by month: July August September October November December January February March April May June
$ $ $ $ $ $ $ $ $ $ $ $ $
926,651 1,037,674 3,638,121 3,810,449 4,797,470 4,250,992 3,922,567 4,083,944 3,446,601 5,207,529 3,401,524 9,665,380 48,188,903
1.71% 1.91% 6.70% 7.02% 8.84% 7.83% 7.23% 7.52% 6.35% 9.60% 6.27% 17.81% 88.79%
1.92% 4.08% 11.63% 19.53% 29.49% 38.31% 46.45% 54.93% 62.08% 72.88% 79.94% 100.00%
$ $ $ $ $ $ $ $ $ $ $ $ $
611,006 1,280,172 5,048,853 4,160,806 3,920,738 4,562,813 4,287,872 4,445,445 4,104,829 4,315,947 3,987,856 9,790,442 50,516,778
1.08% 2.26% 8.90% 7.33% 6.91% 8.04% 7.56% 7.84% 7.24% 7.61% 7.03% 17.26% 89.04%
1.21% $ 3.74% 13.74% 21.97% 29.74% 38.77% 47.26% 56.06% 64.18% 72.73% 80.62% 100.00% $
562,409
562,409
R:\Monthly Brd<<51>> Reports\Monthy History of Expenditures to budget .xls Budget-Exp Comparison
Prepared for the September 24, 2012 Board Meeting - Data as of July 31, 2012. % of Budget
Budgeted Revenues
Actual FY11 50,382,120
Revenues
49,648,185 733,935
Difference
$
YTD %
Actual FY12 51,283,028
% of Budget
98.54%
51,455,057
100.34%
1.46%
$ (172,029)
Page 52
YTD %
Estimated FY13 50,784,233
% of Budget
50,784,233
100.00%
-0.34%
$
0
0.00%
2.04% 0.03% 8.63% 17.56% 9.07% 6.73% 8.20% 6.72% 6.58% 18.30% 7.97% 8.53% 100.34%
2.04% $ 2.06% 10.66% 28.16% 37.20% 43.90% 52.07% 58.77% 65.33% 83.56% 91.50% 100.00% $
19,340
0.04% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.04%
YTD %
Dollar amount and Percent of Revenues received by month: July August September October November December January February March April May June
$ 416,215 $ 308,291 $ 4,033,226 $ 7,967,071 $ 5,721,126 $ 3,612,488 $ 3,997,814 $ 3,569,070 $ 3,601,441 $ 8,768,976 $ 4,164,045 $ 3,488,423 $ 49,648,185
0.83% 0.61% 8.01% 15.81% 11.36% 7.17% 7.93% 7.08% 7.15% 17.40% 8.26% 6.92% 98.54%
0.84% 1.46% 9.58% 25.63% 37.15% 44.43% 52.48% 59.67% 66.92% 84.59% 92.97% 100.00%
$ 1,048,088 $ 12,915 $ 4,424,186 $ 9,005,819 $ 4,648,878 $ 3,448,978 $ 4,203,784 $ 3,448,108 $ 3,373,191 $ 9,382,999 $ 4,085,423 $ 4,372,687 $51,455,057
19,340
0.04% 0.04% 0.04% 0.04% 0.04% 0.04% 0.04% 0.04% 0.04% 0.04% 0.04% 0.04%
R:\Monthly Brd <<52>> Reports\Monthy History of Expenditures to budget .xls Budget-Rev Comparison
Page 53
Prepared for the September 24, 2012 Board Meeting - Data as of July 31, 2012
Actual FY11 Total Excess revenue over expenditures
Revenues 49,648,185
Actual FY12 Expenditures 48,188,903 $ 1,459,283
Revenues 51,455,057
Estimate FY13 Expenditures 50,516,778
2.94%
$
Revenues 50,784,233
938,279
1.82%
$ 611,006 $ 1,280,172 $ 5,048,853 $ 4,160,806 $ 3,920,738 $ 4,562,813 $ 4,287,872 $ 4,445,445 $ 4,104,829 $ 4,315,947 $ 3,987,856 $ 9,790,442 $ 50,516,778
1.21% 2.53% 9.99% 8.24% 7.76% 9.03% 8.49% 8.80% 8.13% 8.54% 7.89% 19.38%
Expenditures 52,020,157 $ (1,235,924)
-2.43%
Rev/Exp received/spent by month: July August September October November December January February March April May June
$ 416,215 0.84% $ 926,651 1.92% $ (510,437) $ 308,291 0.62% $ 1,037,674 2.15% $ (1,239,819) $ 4,033,226 8.12% $ 3,638,121 7.55% $ (844,713) $ 7,967,071 16.05% $ 3,810,449 7.91% $ 3,311,909 $ 5,721,126 11.52% $ 4,797,470 9.96% $ 4,235,564 $ 3,612,488 7.28% $ 4,250,992 8.82% $ 3,597,060 $ 3,997,814 8.05% $ 3,922,567 8.14% $ 3,672,307 $ 3,569,070 7.19% $ 4,083,944 8.47% $ 3,157,432 $ 3,601,441 7.25% $ 3,446,601 7.15% $ 3,312,273 $ 8,768,976 17.66% $ 5,207,529 10.81% $ 6,873,719 $ 4,164,045 8.39% $ 3,401,524 7.06% $ 7,636,240 $ 3,488,423 7.03% $ 9,665,380 20.06% $ 1,459,283 $ 49,648,185 $ 48,188,903
$ $ $ $ $ $ $ $ $ $ $ $ $
1,048,088 12,915 4,424,186 9,005,819 4,648,878 3,448,978 4,203,784 3,448,108 3,373,191 9,382,999 4,085,423 4,372,687 51,455,057
2.04% 0.03% 8.60% 17.50% 9.03% 6.70% 8.17% 6.70% 6.56% 18.24% 7.94% 8.50%
<<53>>
$ 437,082 $ $ (830,176) $ (1,454,843) $ 3,390,171 $ 4,118,311 $ 3,004,477 $ 2,920,390 $ 1,923,053 $ 1,191,415 $ 6,258,467 $ 6,356,034 $ 938,279 $
19,340
19,340
0.04% $ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $
562,409
1.08% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
######## ######## ######## ######## ######## ######## ######## ######## ######## ######## ######## ########
562,409
R:\Monthly Brd Reports\Monthy History of Expenditures to budget .xls Revenue-Exp Comparison
Page 54
Muscatine CSD Financial Highlights for the month ofAugust 2012
Comparisons:
Monthly
YTD
Monthly
Aug-12
YTD Aug-11
Treasurer Balance by Fund: General Management Capital Projects Debt Service PPEL Nutrition Activity/Trust/Agency
$ $ $ $ $ $ $
3,157,673.79 1,238,294.22 7,508,971.93 1,376,283.89 629,604.57 1,042,225.73
$ $ $ $ $ $ $
3,280,096.71 1,120,383.54 6,298,921.42 2,012,883.83 637,420.44 971,599.19
Total of All Funds
$ 14,953,054.13
$
14,321,305.13
Maximum Budget Calculation: Maximum Budget Estimated Expenditures Estimated Unspent Budget Authority
Expenditures to Budget Revenues to Budgeted Revenues Revenues to Expenditures (Cash Flow)
Estimated Fiscal Year '13 Actual Fiscal Year '12 $ 54,417,887.00 $ 56,732,300.51 $ 52,020,157.00 $ 50,516,777.79 $ 2,397,730.00 $ 6,215,522.72
$ 1,518,512.43 $ 2,080,921.20 $ 1,280,172.37 $ 2.79% 4.00% 2.26% $ 170,703.09 $ 190,043.19 $ 12,914.79 $ 0.34% 0.37% 0.03% $ (1,347,809.34) $ (1,890,878.01) $ (1,267,257.58) $
Solvency (Treasurer balance divided by Revenues for month)
18.50
Reference Page
16.62
<<54>>
253.98
1,891,178.75 3.74% 1,061,003.08 2.06% (830,175.67)
3.09
66 66 67 67 67 72 75
78 78 78
81 82 83
MUSCATINE COMMUNITY SCHOOL DISTRICT FINANCIAL STATEMENTS FOR THE MONTH BEGINNING AUGUST 1, 2012 AND ENDING AUGUST 31, 2012
GENERAL FUND REVENUE: Operating Fund Less Contra Revenues Less Contra Expenses
Beginning Year-To-Date
Page 55
Month To-Date
Ending Year-To-Date
$19,375.18 $35.08 $0.00
$220,483.30 $49,087.21 $693.00
$239,858.48 $49,122.29 $693.00
$19,340.10
$170,703.09
$190,043.19
Management Fund Less Contra Revenues
$0.00 $0.00
$3,465.69 $0.00
$3,465.69 $0.00
Total Net Management Revenue
$0.00
$3,465.69
$3,465.69
$19,340.10
$174,168.78
$193,508.88
$562,443.85 $35.08 $0.00
$1,568,292.64 $49,087.21 $693.00
$2,130,736.49 $49,122.29 $693.00
Total Net Operating Expenses
$562,408.77
$1,518,512.43
$2,080,921.20
Management Fund Less Contra Revenues
$640,209.09 $0.00
$18,230.00 $0.00
$658,439.09 $0.00
Total Net Management Expenses
$640,209.09
$18,230.00
$658,439.09
$1,202,617.86
$1,536,742.43
$2,739,360.29
Total Net Operating Revenue
Total General Fund Revenue EXPENDITURES: Operating Fund Less Contra Revenues Less Contra Expenses
Total General Fund Expenses
<<55>>
Page 56
Beginning Year-To-Date
SCHOOLHOUSE FUND REVENUE: Capital Projects Debt Service PPEL
Month To-Date
Ending Year-To-Date
$0.00 $0.00 $2,417.31
$315,569.17 $0.00 $6,356.47
$315,569.17 $0.00 $8,773.78
Total Revenue Less Contra Revenues Less Contra Expenses
$2,417.31 $0.00 $0.00
$321,925.64 $0.00 $0.00
$324,342.95 $0.00 $0.00
Total Net Revenue
$2,417.31
$321,925.64
$324,342.95
$0.00 $0.00 $119,226.00
$58,209.50 $0.00 $66,002.37
$58,209.50 $0.00 $185,228.37
Total Expenses Less Contra Revenues Less Contra Expenses
$119,226.00 $0.00 $0.00
$124,211.87 $0.00 $0.00
$243,437.87 $0.00 $0.00
Total Net Expenses
$119,226.00
$124,211.87
$243,437.87
EXPENDITURES: Capital Projects Debt Service PPEL
Operating Fund Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
$4,505,483.13 $170,703.09 $4,676,186.22 $1,518,512.43 $3,157,673.79
Operating Fund Year-To-Date $5,048,551.80 $190,043.19 $5,238,594.99 $2,080,921.20 $3,157,673.79
<<56>>
Management Month-To-Date $1,253,058.53 $3,465.69 $1,256,524.22 $18,230.00 $1,238,294.22
Management Year-To-Date $1,893,267.62 $3,465.69 $1,896,733.31 $658,439.09 $1,238,294.22
General Fund Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
$5,758,541.66 $174,168.78 $5,932,710.44 $1,536,742.43 $4,395,968.01
General Fund Year-To-Date $6,941,819.42 $193,508.88 $7,135,328.30 $2,739,360.29 $4,395,968.01
PPEL Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
Capital Projects Month-To-Date $7,251,612.26 $315,569.17 $7,567,181.43 $58,209.50 $7,508,971.93 Schoolhouse Month-To-Date
$1,435,929.79 $6,356.47 $1,442,286.26 $66,002.37 $1,376,283.89
$8,687,542.05 $321,925.64 $9,009,467.69 $124,211.87 $8,885,255.82
Debt Service Month-To-Date $0.00 $0.00 $0.00 $0.00 $0.00 Schoolhouse Year-To-Date $8,804,350.74 $324,342.95 $9,128,693.69 $243,437.87 $8,885,255.82
SECRETARY'S-TREASURER'S RECONCILIATION Balance All Funds-First of Month Receipts-All Funds Total Available-All Funds Withdrawn-All Funds Balance-All Funds-End of Month Plus Warrants Outstanding Less Deposits in Transit Less Bank Error - Checking Treasurer's Balance
$15,746,170.16 $517,851.83 $16,264,021.99 $2,982,798.16 $13,281,223.83 $565,587.44 $16,188.82 $0.00 $13,830,622.45
Date_____________
______________________________________Secretary
Date_____________
______________________________________Treasurer <<57>>
Page 57
TREASURER'S BALANCE OF CASH ACCOUNTS AUGUST 2012 GENERAL FUND
Page 58
FIRST NATIONAL BANK General Fund Account #612-484-6 Cash in Bank August 1, 2012 Interest NOW Account MTD Received From District Secretary Received From 703-648-6 Total Available Withdrawn Cash in Bank August 31, 2012
$784,874.25 $23.05 $454,883.69 $3,500,000.00 $4,739,780.99 $4,166,217.82 $573,563.17
FIRST NATIONAL BANK General Fund Money Market #703-648-6 Cash in Bank August 1, 2012 Interest NOW Account MTD Received From District Secretary Received From 512-783-2 Total Available Transfered to 612-484-6 & 512-783-2 Purchased Certificates of Deposit Cash in Bank August 31, 2012
$7,386,563.36 $1,851.66 $477,175.90 $0.00 $7,865,590.92 $3,500,000.00 $0.00 $4,365,590.92
FIRST NATIONAL BANK Payroll Account #171-375-9 Payroll Ending Balance August 31, 2012
$19,687.32
Payroll Account #705-689-9 Payroll Ending Balance August 31, 2012
$2,662.73
PETTY CASH
$25.00
CENTRAL STATE BANK CD#
$0.00
TOTAL GENERAL FUND
$4,961,529.14
<<58>>
TREASURER'S BALANCE OF CASH ACCOUNTS AUGUST 2012 SCHOOLHOUSE FUND
Page 59
CENTRAL STATE BANK Schoolhouse Fund Account #52-1 Cash in Bank August 1, 2012 Interest NOW Account MTD Received From 8037947 Received From District Secretary Received from 6-C0427-63-1 Total Available Withdrawn Cash in Bank August 31, 2012
$3,341.06 $8.12 $400,000.00 $0.00 $0.00 $403,349.18 $301,332.30 $102,016.88
CENTRAL STATE BANK Schoolhouse Fund Account #8037947 Cash in Bank August 1, 2012 Interest NOW Account MTD Received From District Secretary Total Available Transfered to 52-1 Cash in Bank August 31, 2012
$8,611,047.56 $2,502.21 $568,897.35 $9,182,447.12 $400,000.00 $8,782,447.12
ISJIT - BANKERS TRUST Schoolhouse Fund Account #0785135781 Cash in Bank August 1, 2012 Interest NOW Account MTD Total Available Transfered to 52-1 Cash in Bank August 31, 2012
$791.82 $0.00 $791.82 $0.00 $791.82
INTERFUND PAYABLE - General Fund
$0.00
TOTAL SCHOOLHOUSE FUND
$8,885,255.82
<<59>>
GENERAL FUND August 1, 2012 Interest NOW Accounts MTD Received From District Secretary
$8,171,462.61 $1,874.71 $932,059.59 $0.00 $3,500,000.00 $12,605,396.91 $4,166,217.82 $3,500,000.00 $0.00 $4,939,179.09 $0.00 $22,350.05 $4,961,529.14
Received From 512-783-2
Received From 703-648-6 Total Available Withdrawn Transfered to 612-484-6 & 512-783-2 Purchased CD's Cash in Bank August 31, 2012 Plus Certificates of Deposit & Interfund Receivable Payroll Ending Balance August 31, 2012 General Fund Cash & Investments August 31, 2012 SCHOOLHOUSE FUND August 1, 2012 Interest NOW Accounts MTD Received From District Secretary Received From 8037947 Received from 6-C0427-63-1 Total Available Withdrawn Transfered to 52-1 Cash in Bank August 31, 2012 INTERFUND PAYABLE - General Fund Schoolhouse Fund Cash & Receivables August 31, 2012
$8,615,180.44 $2,510.33 $568,897.35 $400,000.00 $0.00 $9,586,588.12 $301,332.30 $400,000.00 $8,885,255.82 $0.00 $8,885,255.82
<<60>>
Page 60
RECONCILIATION OF SECRETARY & TREASURER
Page 61
General $4,395,968.01 $565,587.44 $16,188.82 $0.00 $6,241.04 $0.00 $12,439.45 $22,360.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,961,529.14
Secretary's Balance August 31, 2012 Plus Warrants Outstanding Less Deposits in Transit Less July Warrant Cleared June Plus Accrued Salaries/Fringes Payable Less Property Taxes Receivable Less Accounts Receivable Plus Accounts Payable Plus Construction Retainage Payable Plus Federal Intergovernmental Payable Plus Deferred Revenue Less Prepaid Expenses Less Interest Receivable Less Consumable Inventory Less Bank Error - MM Less Bank Error - Checking Treasurer's Balance August 31, 2012 Secretary's Balance August 31, 2012 Plus Warrants Outstanding Less Deposits in Transit Less July Warrant Cleared June Plus Accrued Salaries/Fringes Payable Less Property Taxes Receivable Less Accounts Receivable Plus Accounts Payable Plus Construction Retainage Payable Plus Federal Intergovernmental Payable Plus Deferred Revenue Less Prepaid Expenses Less Interest Receivable Less Consumable Inventory Less Bank Error - MM Less Bank Error - Checking Treasurer's Balance August 31, 2012
Schoolhouse $8,885,255.82 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $8,885,255.82 $13,281,223.83 $565,587.44 $16,188.82 $0.00 $6,241.04 $0.00 $12,439.45 $22,360.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $13,846,784.96
<<61>>
Page 62
MUSCATINE COMMUNITY SCHOOL DISTRICT NUTRITION FUND FINANCIALS AUGUST 2012 Beginning Year-To-Date Revenue: Federal Reimbursements Federal Fruit & Vegetables Federal Summer Lunch Federal Reimbursements-ARRA Commodities Received State Reimbursements School Lunch Fees School Lunch Ala Carte School Breakfast Fees School Breakfast Ala Carte Catering Interest Rebates Other Receipts
Ending Year-To-Date
$234.00
$0.00 $0.00 $71,810.55 $0.00 $0.00 $0.00 $31,449.75 $11,940.70 $2,410.85 $1,089.60 $15,586.08 $82.21 $0.00 $377.85
$60,338.71
$74,408.88
$134,747.59
$18,268.94 $493.27 $0.00 $0.00 $15,107.30 $0.00 $192.06 $0.00 $0.00 $0.00
$73,207.48 $309.23 $0.00 $133.73 $8,601.87 $0.00 $5,841.07 $2,669.87 $0.00 $58,462.79
$91,476.42 $802.50 $0.00 $133.73 $23,709.17 $0.00 $6,033.13 $2,669.87 $0.00 $58,462.79
$34,061.57
$149,226.04
$183,287.61
Grand Total Previous Year Balance Plus Loan Payable Plus Meal Prepayments
$26,277.14 $579,056.49 $0.00 $38,270.54
($74,817.16)
($48,540.02) $579,056.49 $0.00 $99,088.10
Book Balance
$643,604.17
($74,817.16)
$629,604.57
Total Revenue Expenditures: Labor Costs Purchased Services Repairs/Rentals Travel/Registrations Food Supplies Commodities Used Other Supplies New Equipment Depreciation Other Expenses Total Expenses
Checking Balance Money Market Balance Payroll Checking #1713759 Petty Cash Plus Accounts Receivable Plus Governmental Receivables Commodities Inventory Fixed Assets: Equipment/Machinery/Furniture Accumulated Depreciation Net Fixed Assets
$0.00 $0.00 $43,404.65 $0.00 $0.00 $0.00 $1,167.00 $0.00 $0.00 $0.00 $15,579.68 $43.53 $0.00 $143.85
Month To-Date
$28,405.90
$30,282.75 $11,940.70 $2,410.85 $1,089.60 $6.40 $38.68
$466,208.98 $3,601.67 $740.57 $1,530.00 $703.60 $0.00 $71,104.43 $547,967.81 $414,911.14 $133,056.67
Bank Balance Plus Deposits in Transit Less Accounts Payable Less Accrued Salaries/Fringes Payable Less Warrants Outstanding
$676,945.92 $1,111.05 $52.79 $740.57 $47,659.04
Reconciled Bank Balance
$629,604.57
<<62>>
Page 63
MUSCATINE COMMUNITY SCHOOL DISTRICT COMBINED INCOME STATEMENT AND BALANCE SHEET ACTIVITY FUND, TRUST FUND AND AGENCY FUND AUGUST 2012 ACTIVITY FUNDS HIGH SCHOOL ACTIVITY FUND ACCOUNTS Activity Tickets-Goodwin Petty Cash-Schmelzer
Balance July 31st $5,858.00 $1,600.00
Receipts
Expenses
Balance Aug. 31st $5,858.00 $1,600.00
Student Services-Goodwin
$18,225.97
$2,102.17
Total General Accounts
$25,683.97
$2,102.17
Band-Heid Chorus-Oswald All Colors Count/Diversity Interact Club - Dan Ramos
$13,111.14 $7,541.60 $795.89 $2,974.58
$7,080.00
Drama-Mauck Forensics-Payne Annual Auroran-Brown
$25,906.40 $467.45 $246.10
$25,906.40 $467.45 $246.10
Weekly Auroran-Brown
$2,652.44
$2,652.44
Auxilary Scholarship-Weaton Class of '10-Bobay Class of '09-Bobay Class of '11-Bobay Class of '12-Bobay Future Business Leaders-Wilke
$1,671.75 $0.00 $0.00 $0.00 $395.00 $214.32
$1,671.75 $0.00 $0.00 $0.00 $395.00 $214.32
French Club-Paulsen German Club-Reade
$459.24 $1,469.66
$459.24 $1,469.66
Spanish Club-Kroll MHS Science Club-Harrison
$897.03 $1,568.78
$897.03 $1,568.78
Model UN-Nietzel Student Council-Bobay
$9,766.46 $5,038.28
$1,751.25
$222.08
$9,766.46 $6,567.45
Total Clubs/Organizations
$75,176.12
$8,831.25
$222.08
$83,785.29
Athletics-Goodwin Cheerleaders-Sand Donation Fund-Goodwin
$55,688.26 $196.31 $56,799.18
$8,248.50 $50.00
$35,423.32 $1,914.15
$28,513.44 ($1,667.84) $56,799.18
Pom Pom-Sand Sports Calendar-Goodwin Tournaments-Goodwin
$4,786.25 $94,811.60 $42,579.52
$1,515.49 $622.50
$3,270.76 $94,811.60 $43,202.02
Total Athletic Accounts
$254,861.12
$8,921.00
$38,852.96
$224,929.16
Total High School
$355,721.21
$19,854.42
$39,075.04
$336,500.59
ELEMENTARY SCHOOLS
Balance July 31st
Receipts
Madison Friends of Playground C.D.
$8,172.38
$8.24
Total Elementary
$8,172.38
$8.24
<<63>>
$20,328.14 $0.00
$27,786.14 $20,191.14 $7,541.60 $795.89 $2,974.58
Expenses
Balance Aug. 31st $8,180.62
$0.00
$8,180.62
Page 64
CENTRAL MIDDLE SCHOOL ACCOUNTS
Balance July 31st
Receipts
Balance Aug. 31st
Athletics-Phipps Fund Raisers-Hogenson
$5,683.98 $20,613.21
Student Council-Hogenson General Activity-Hogenson Little Store-Hogenson Music/Drama-Renee Mauck Yearbook-Hogenson
$1,619.56 $17,919.57 $1,653.15 $6,002.90 $7,042.07
$1,619.56 $17,919.57 $1,653.15 $6,002.90 $7,042.07
Juice-Hogenson Officials-Phipps Bookfairs-Hogenson CMS Petty Cash-Hogenson
$2,726.58 $0.00 $0.00 $200.00
$2,726.58 $0.00 $0.00 $200.00
Total CMS
$63,461.02
WEST MIDDLE
Balance
SCHOOL ACCOUNTS
July 31st
Music/Drama-Tristin Tolle Officials-Morgan Student Council-Lawrence Yearbook
$899.09 $0.00 $0.00 $4,984.38
Band Bookfairs WMS Petty Cash-Lawrence
$3,200.59 $0.00 $200.00 $22,932.67 Balance
ACCOUNTS
July 31st
$710.00
$710.00
Expenses
$5,719.76 $20,048.71
$62,932.30
Balance Aug. 31st
$6,291.85 $0.00 $7,356.76 $0.00
CENTRAL OFFICE
$181.28
Receipts
Athletics-Morgan Fund Raiser- Lawrence General Activity-Lawrence Little Store- Lawrence
Total WMS
$35.78 $145.50
Expenses
$910.00 $275.00
$1,000.00
$7,201.85 $0.00 $6,631.76 $0.00 $899.09 $0.00 $0.00 $4,968.38
($16.00)
$3,200.59 $0.00 $200.00 $1,169.00 Receipts
$1,000.00 Expenses
$23,101.67 Balance Aug. 31st
Interest Investments
$2,541.86
$156.01
Total Central Office Accounts
$2,541.86
$156.01
$0.00
$2,697.87
$452,829.14
$21,368.95
$40,785.04
$433,413.05
Total Activity Fund
<<64>>
$2,697.87
Page 65
CENTRAL OFFICE TRUST ACCOUNTS
TRUST & AGENCY FUNDS Balance Receipts July 31st
B & P Rohling Scholarship B & P Rohling Treasury Notes B & P Rohling C.D. Illeen Rohling Scholarship Illeen Rohling Treasury Note
$3,826.12 $74,000.00 $16,973.27 $27,389.14 $0.00
Illeen Rohling C.D.
$28,151.82
Total Trust Fund
$150,340.35
CENTRAL OFFICE AGENCY ACCOUNTS Agency Fees Account AG Learning Center Retiree Health Insurance-COBRA Jeff Culture Fair Scholarship Industrial Tech
Balance July 31st
$2,125.00
Expenses
$1,000.00
$1,000.00
Balance Aug. 31st $4,951.12 $74,000.00 $16,973.27 $26,389.14 $0.00 $28,151.82
$2,125.00 Receipts
$2,000.00 Expenses
$150,465.35 Balance Aug. 31st
$24,027.81 $37,479.50 $49,780.11 $1,221.48 $56,082.69
$302,138.68 $3,170.00 $48,555.93
$48.41 $18,695.41 $45,365.05
$326,118.08 $21,954.09 $52,970.99 $1,221.48 $56,082.69
Total Agency Fund
$168,591.59
$353,864.61
$64,108.87
$458,347.33
Grand Total Plus: Warrants Outstanding
$771,761.08 $55,776.37
$377,358.56
$106,893.91
$1,042,225.73 $50,486.43
Accrued Salaries/Fringes Payable
$0.00
$0.00
$144.96
$120.48
Plus Accounts Payable
$1,444.76
$0.00
Less Accounts Receivable
$6,071.50
$2,371.50
$0.00
$0.00
Accrued Interest Receivable
Less: Deposits in Transit Reconciled Total Petty Cash Checking CNB #83 Agency CSB Checking #7203383 Money Market CNB#1202647 Payroll Checking FNB#1713759 Certificates of Deposit Treasury Notes Bank Total
$822,765.75
$377,358.56
$106,893.91
$1,090,220.18
$2,000.00
$2,000.00
$377,146.80
$342,441.10
$24,957.81
$327,048.08
$291,508.63
$291,545.77
$0.00 $53,152.51 $74,000.00
$0.00 $53,185.23 $74,000.00
$822,765.75
$1,090,220.18
<<65>>
Page 66
FNB PAYROLL RECONCILIATION AUGUST 2012
BOOK Beginning Balance 08/01/12 Deposits Interest Total Deposits
$
13,435.79
$
2,642,494.53
Less Warrants Written and EFT
$ $
2,655,930.32 2,635,502.43
Ending Balance 08/31/12
$
20,427.89
$
369,793.36
$
20,427.89
$ $
2,642,484.04 10.49
BANK Ending Balance 08/31/12 Less Deposit for Check Cashed in Error Less Dec. Check written GF s/b Payroll Less Outstanding Warrants and EFT Plus July Warrants/EFT Cleared June Plus Deposits in Transit Adjusted Ending Balance
$ $ $ $ $
349,765.47 400.00
Plus(Less) Bank Errors
$
Ending Balance 08/31/12
$
<<66>>
20,427.89
Page 67
FNB PAYROLL TAX FUND RECONCILIATION AUGUST 2012
BOOK Beginning Balance 08/01/12 Deposits Interest Total Deposits
$
2,680.86
$
761,329.55
Less Warrants Written and EFT
$ $
764,010.41 761,347.68
Ending Balance 08/31/12
$
2,662.73
$
54,610.96
$
2,662.73
$ $
761,328.42 1.13
BANK Ending Balance 08/31/12 Less June Deposit Cleared July Plus Deposits in Transit Less Outstanding Warrants and EFT Adjusted Ending Balance
$ $ $
51,948.23
Plus Bank Errors
$
Ending Balance 08/31/12
$
<<67>>
2,662.73
Maximum budget calculations:
20-Sep-12 Worksheet Line #
Actual 2007-08
Actual 2008-09
Actual 2009-10
Actual 2010-11
Actual 2011-12
Page 68
Estimated 2012-13
Regular Program Cost......................
Line 5.1 + Line 5.2
29,353,365
30,336,065
31,596,527
31,912,492
32,053,202
District Supplemental weighting...........
Line 5.3
597,851
532,078
610,641
573,593
727,509
31,832,905 673,468
District Special Education Costs...........
Line 5.4
4,303,571
4,420,994
4,687,827
4,733,403
4,602,742
4,360,627
Teacher Salary Supplement - Starting in 2010
Line 5.5
0
2,655,083
2,668,282
2,668,282
2,677,603
Professional Development Supplement -Starting in 2010
Line 5.6
0
288,357
290,062
290,062
291,329
Early Intervention Supplement - Starting in 2010
Line 5.7
0
360,720
361,863
361,863
362,463
AEA Special Ed Costs......................
Line 5.8
1,486,068
1,534,425
1,601,469
1,609,594
1,577,420
1,597,196
AEA Media & Others........................
Line 5.9,5.10,5.11,5.12,5.13,5.14,5.15 365,901
415,393
576,812
595,701
420,626
412,989
165,901
165,901
Increase for December Special Ed Count.... Decrease for December Special Ed Count....
(69,880)
(17,304)
AEA Calculation
S.B.R.C. Growth: Semi-annual apportionment.....Frozen @ $91,477/Open Enrollment Tuition in
297,424
428,895
Special Education [Includes SBRC ADD-BACK ]..................... Talented & Gifted......................
Local Board decision
Educational Improvement Grants.........
Local Board decision
ABC Math...............................
Local Board decision
Elementary Counselor Program...........
Local Board decision
Preschool Program......................
Local Board decision
Drop-out Program....................... Line 5.16
Local Board decision
Controlled Budget....................
Sum of sub-totals
State Wide Voluntary Preschool start in FY09
Line 7.34
Miscellaneous Incomes........................
(see page two )
Unspent balance from previous year........
carried forward
Expenditures..............................
"New money" over previous year...........
69,419
643,829
606,340
707,231
740,189
740,189
820,439
872,874
907,788
1,041,291
663,083
605,042
37,704,724
39,179,793
44,036,315
44,678,088
44,340,298
43,719,712
212,966
671,395
829,503
1,033,644
693,116
7,237,284
4,509,831
5,049,112
5,274,288
3,789,536
6,676,374 5,803,954
4,434,878 _________
2,683,393 _________
3,716,270 _________
6,084,071 _________
6,215,523 _________
Sum of last three
50,185,052
51,064,921
51,900,934
54,272,974
56,732,301
54,417,887
Actual or estimate
45,750,174
48,381,528
48,184,664
48,188,903
50,516,778
52,020,157
91.16% Unspent budget capacity..............
201,880
480,105
_________ Maximum Budget.......................
144,751
65,120
Budget less expenses.................
94.75%
92.84%
88.79%
89.04%
4,434,878
2,683,393
3,716,270
6,084,071
6,215,523
533,147
916,927
1,339,025
278,917
294,626
Diff year to year
95.59% 2,397,730 (274,338)
(Line 1 & 2)
Increases in Maximum budget ie. Line 19: all sources........................... excluding Phase monies............................................ Increases in spending .......
Diff year to year
1,702,158 n/a 3,071,235
<<68>>
879,869 n/a 2,631,353
836,013 n/a (196,864)
2,372,039 n/a
2,459,327 n/a
4,239
2,327,875
(2,314,414) n/a 1,503,379
Page 69
20-Sep-12 Miscellaneous Income Descriptions: Coding: Mobile Home 11-1191900 Tuition---Special Ed from out of district + PII & PIII no Phase after11-1322900 FY09 Open Enrollment-Phase III no Phase III starting FY04 11-1323900 Tuition --- Summer School--Elementary No Charge FY09 11-1350900 Tuition - Summer School- MHS/ Middle Schools 11-1350900 Tuition - College for Kids 11-1361900 Transportation Fees---Individual 11-1411900 Transportation Fees---Extra Curricular use 11-1413900 Transportation Fees--Pd by other groups 11-1414900 Interest on investments 11-1510900 Rental of property 11-1910900 City use of Pool rental agreement 11-1910901 Gifts & Donations 11-1920900 Student Fees: Padlock/PE Participation Fees 11-1942900 Student Fees: Textbooks/Tuition from parents 11-1942900 Student Fees/Fines 11-1945900 Reimbursable Instructional Programs AEA 11-1951900 AEA Miscellaneous Income 11-1954900 Sale of services 11-1960900 Refund of prior year's expense 11-1980900 Miscellaneous Local income 11-1990900 Student fees---parking 11-1990901 Jury Duty 11-1990903 Iowa School Microsoft Settlement - FY11 11-1996000 State Special Education Deficit 11-3113900 Foster Care State Court-Placed Revenue 11-3120900 State Court-Placed Revenue 11-3123900 Teacher Mentoring & Induction 11-3202900 Teacher Salary Improvement 11-3204900 Teacher Salary Improvement-Addt'l Contract Day 11-3206900 Teacher Salary Improvement-Prof Develop 11-3207900 Teacher Salary Improvement-Market Factor 11-3208900 Administrator Mentoring & Induction 11-3209900 Phase I 11-3211900 Phase II 11-3212900 Phase III 11-3213900 Class Size Reduction-State Beginning in FY00 11-3216900 Non-public Transportation aid 11-3221900 Non-public Textbook aid 11-3222900 DHS D-CAT After School Program 11-3227900 0 to 3 AT-RISK 11-3231900 State Pre-school-LMPS 11-3232900 Jefferson Pre-School (GPS) 11-3232901 4 year olds AT-RISK (JPS) 11-3238900
Actual 2007-08 57,197 235,766 407,420 3,120 4,845 5,464 20,645 64,969 5,685 387,576 17,766 26,215 152,343 247,592 3,570 63,033 14,168 40,834 13,404 70,212 13,125 326
Actual 2008-09 50,179 246,523 380,776 4,470 2,808 19,249 61,881 9,197 150,511 15,463 27,033 241,465 158,179 250 24,471 7,159 127,641 14,133 350
Actual 2009-10 48,728 220,034 363,263 3,730 59,590 20,840 48,214 15,783 34,433 18,330 37,310 90,920 147,833 757 86,520 44,356 260,710 12,831 319
444 28,280 68,250 1,473,917 4,500 12,636 444,326 337,386 34,643 2,486 13,466 160,399 63,279 66,092 63,681
23,172 68,250 2,208,447 12,445 439,906 360,717 39,259 1,800 22,365 157,993 62,604 65,387 67,286
6,825 37,527 45,500 20,555 1,559 145,922 57,857 60,429 63,693
<<69>>
Actual 2010-11 52,234 320,908 300,513 4,430 52,700 13,730 66,270 12,116 22,647 14,597 28,073 194,882 140,303 90,929 9,095 204,964 13,144 526 520,142 35,519 39,000 3,000 25,538 1,524 145,922 58,658 61,264 63,375
Actual 2011-12 47,856 325,262 406,122 2,340 55,570 17,327 82,001 7,017 19,863 18,308 22,028 116,126 143,556 664
69,214 678 216,441 11,746 754 161,287 77,493 44,200
-
16,913 1,547 135,965 57,050 59,492 60,711
Estimate Received Year to date 2012-13 Year to date % Rec'd 50,000 692 1.38% 260,623 0.00% 505,877 0.00% 4,200 0.00% 50,000 0.00% 15,000 (120) -0.80% 50,000 0.00% 15,000 0.00% 20,000 4,698 23.49% 17,000 2,537 14.93% 30,000 0.00% 150,000 25,321 16.88% 140,000 (573) -0.41% 500 45 9.09% 71,000 4,470 6.30% 2,500 194 7.77% 140,000 10,168 7.26% 12,500 0.00% 500 0.00% 195,756 0.00% 2,500 25,000 0.00% 44,200 0.00% 25,000 0.00% 1,500 0.00% 135,965 36,419 26.79% 55,901 14,635 26.18% 58,343 15,245 26.13% 59,298 15,550 26.22%
Page 70
Miscellaneous Income Descriptions: State VOC-TECH Empowerment - Early Childhood Empowerment - School Ready Empowerment - Prof Develp State Voluntary Preschool FY08 Teacher Salary Improvement-Core Curriculum FY09 Teacher Salary Improvement-Regular Professional Develop Teacher Salary Improvement-Market Factor FY08 Military Credit ARRA McKinney-Vento Homeless Beginning FY10 (1) ARRA Title I Basic Stablization - Beginning FY09 (6) ARRA Special ED Part B Stablization - Beginning FY09 (5) ARRA Professional Development - Beginning FY10 (1) Jobs Fund - FY11 Title V-District Title V-Non-Public Flood Control Early Reading First Title I Reading- Current Year Title I Reading - Carryover IDEA Subgrant - Math Federal IDEA-Part B I-STAR Survey Federal IDEA-Part B Local Services Special Education Part-B Preschool Grant 2nd Chance Reading Success 4 Carl Perkins I & II/Federal Vocational Aid Comprehensive School Reform Demonstration Title II - Fed Class Size Reduction- Beg in FY00 Title II - Eisenhower Drug Free Schools Title III-ELL Title VI Assessment Grant Advanced Placement Program - Beginning in FY10 Federal Grant Through AEA - IRIS - Beginning in FY10 Medicaid Admin Claims Medicaid Direct Services Preschool Headstart Permanent Transfers In from Activity Fund Sale of material Adjustments to Accrual Accounting Total Miscellaneous..................................................
20-Sep-12 Coding: 11-3261900 11-3311900 11-3312900 11-3315900 11-3317900 11-3373900 11-3376900 11-3378900 11-3801900 11-4024-900 11-4026-900 11-4031-900 11-4035-900 11-4041-900 11-4201900 11-4201901 11-4203900 11-4341900 11-4501900 11-4511900 11-4514900 11-4521901 11-4521900 11-4522000 11-4526000 11-4529000 11-4530900 11-4548900 11-4549900 11-4563900 11-4591900 11-4644900 11-4648900 11-4654900 11-4720900 11-4733900 11-4734900 11-4790900 11-5221000 11-5314900
Actual 2007-08 17,317 111,205 3,200 108,793 204,087 37,565 7,132
Actual 2008-09 18,796 186,755 86,002 202,358 6,762 13,849
Actual 2009-10 15,680 131,369 6,782 7,317 260,543 506,390 3,086
9,055 222 7,731 634,082 150,080
712,406 95,429
636,332 48,776
294,034 376 69,786 257,595 5,662 18,748 29,871 37,135
3,525 299,704 61,068 259,130 18,680 46,459 34,437
303,124 1,426 61,212 261,099 23,868 27,584 34,249 2,352 7,288 81,145 9,594 126,131 119 4,509,831
40,910
2,730 6,676,374
63,915 2,950 52,666 1,025 7,237,284
<<70>>
Actual 2010-11 12,295 97,569 4,800 6,464 10,008 259,949 216,447 16,857 268,462 491,600 145,132 15,383 300,439 59,692 259,366 25,288 33,969 11,014 255,538 61,639 1,198 5,049,112
Actual 2011-12 10,668 67,812 -
6,494 9,360 92,163
Estimate Received Year to date 2012-13 Year to date % Rec'd 12,000 0.00% 78,820 2,054 2.61% 6,700 0.00% -
849,263
683,570 300,381 27,117 287,026 -
61,088 218,386 64,862 33,514 13,564 314,920 33,672 21,481 1,413 5,274,288
671,839
280,000 60,000 220,000 38,000 33,514 250,000 500 3,789,536
0.00% #DIV/0! #DIV/0! 0.00%
0.00% 0.00%
13,921
36.63% 0.00% #DIV/0!
710 100 146,067
0.00% #DIV/0! #DIV/0! 20.00% 3.85%
Page 71
Prepared for theSeptember 24, 2012 Board Meeting - Data as of August 30, 2012
Maximum Budget
Actual FY11 54,272,974
Expenditures
48,188,903
88.79%
88.79%
50,516,778
89.04%
89.04%
52,020,157
95.59%
95.59%
$ 6,084,071
11.21%
11.21% $ 6,215,523
10.96%
10.96% $ 2,397,730
4.41%
4.41%
1.08% 2.26% 8.90% 7.33% 6.91% 8.04% 7.56% 7.84% 7.24% 7.61% 7.03% 17.26% 89.04%
1.21% $ 562,409 3.74% $ 1,518,512 13.74% 21.97% 29.74% 38.77% 47.26% 56.06% 64.18% 72.73% 80.62% 100.00% $ 2,080,921
1.03% 2.79% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 3.82%
1.08% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%
Unspent Authority
% of Budget
YTD %
Actual FY12 56,732,301
% of Budget
YTD %
Estimate FY13 54,417,887
% of Budget
YTD %
Dollar amount and Percent of Maximum Budget spent by month: July August September October November December January February March April May June
$ $ $ $ $ $ $ $ $ $ $ $ $
926,651 1,037,674 3,638,121 3,810,449 4,797,470 4,250,992 3,922,567 4,083,944 3,446,601 5,207,529 3,401,524 9,665,380 48,188,903
1.71% 1.91% 6.70% 7.02% 8.84% 7.83% 7.23% 7.52% 6.35% 9.60% 6.27% 17.81% 88.79%
1.92% 4.08% 11.63% 19.53% 29.49% 38.31% 46.45% 54.93% 62.08% 72.88% 79.94% 100.00%
$ $ $ $ $ $ $ $ $ $ $ $ $
611,006 1,280,172 5,048,853 4,160,806 3,920,738 4,562,813 4,287,872 4,445,445 4,104,829 4,315,947 3,987,856 9,790,442 50,516,778
R:\Monthly Brd<<71>> Reports\Monthy History of Expenditures to budget .xls Budget-Exp Comparison
Prepared for the September 24, 2012 Board Meeting - Data as of August 30, 2012. % of Budget
Budgeted Revenues
Actual FY11 50,382,120
Revenues
49,648,185 733,935
Difference
$
YTD %
Actual FY12 51,283,028
% of Budget
98.54%
51,455,057
100.34%
1.46%
$ (172,029)
YTD %
Page 72
Estimated FY13 50,784,233
% of Budget
50,784,233
100.00%
-0.34%
$
0
0.00%
2.04% 0.03% 8.63% 17.56% 9.07% 6.73% 8.20% 6.72% 6.58% 18.30% 7.97% 8.53% 100.34%
2.04% $ 2.06% $ 10.66% 28.16% 37.20% 43.90% 52.07% 58.77% 65.33% 83.56% 91.50% 100.00% $
19,340 170,703
0.04% 0.34% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.37%
YTD %
Dollar amount and Percent of Revenues received by month: July August September October November December January February March April May June
$ 416,215 $ 308,291 $ 4,033,226 $ 7,967,071 $ 5,721,126 $ 3,612,488 $ 3,997,814 $ 3,569,070 $ 3,601,441 $ 8,768,976 $ 4,164,045 $ 3,488,423 $ 49,648,185
0.83% 0.61% 8.01% 15.81% 11.36% 7.17% 7.93% 7.08% 7.15% 17.40% 8.26% 6.92% 98.54%
0.84% 1.46% 9.58% 25.63% 37.15% 44.43% 52.48% 59.67% 66.92% 84.59% 92.97% 100.00%
$ 1,048,088 $ 12,915 $ 4,424,186 $ 9,005,819 $ 4,648,878 $ 3,448,978 $ 4,203,784 $ 3,448,108 $ 3,373,191 $ 9,382,999 $ 4,085,423 $ 4,372,687 $51,455,057
190,043
0.04% 0.37% 0.37% 0.37% 0.37% 0.37% 0.37% 0.37% 0.37% 0.37% 0.37% 0.37%
R:\Monthly Brd <<72>> Reports\Monthy History of Expenditures to budget .xls Budget-Rev Comparison
Page 73
Prepared for the September 24, 2012 Board Meeting - Data as of August 30, 2012
Actual FY11 Total Excess revenue over expenditures
Revenues 49,648,185
Actual FY12 Expenditures 48,188,903 $ 1,459,283
Revenues 51,455,057
Estimate FY13 Expenditures 50,516,778
2.94%
$
Revenues 50,784,233
938,279
1.82%
$ 611,006 $ 1,280,172 $ 5,048,853 $ 4,160,806 $ 3,920,738 $ 4,562,813 $ 4,287,872 $ 4,445,445 $ 4,104,829 $ 4,315,947 $ 3,987,856 $ 9,790,442 $ 50,516,778
1.21% 2.53% 9.99% 8.24% 7.76% 9.03% 8.49% 8.80% 8.13% 8.54% 7.89% 19.38%
Expenditures 52,020,157 $ (1,235,924)
-2.43%
Rev/Exp received/spent by month: July August September October November December January February March April May June
$ 416,215 0.84% $ 926,651 1.92% $ (510,437) $ 308,291 0.62% $ 1,037,674 2.15% $ (1,239,819) $ 4,033,226 8.12% $ 3,638,121 7.55% $ (844,713) $ 7,967,071 16.05% $ 3,810,449 7.91% $ 3,311,909 $ 5,721,126 11.52% $ 4,797,470 9.96% $ 4,235,564 $ 3,612,488 7.28% $ 4,250,992 8.82% $ 3,597,060 $ 3,997,814 8.05% $ 3,922,567 8.14% $ 3,672,307 $ 3,569,070 7.19% $ 4,083,944 8.47% $ 3,157,432 $ 3,601,441 7.25% $ 3,446,601 7.15% $ 3,312,273 $ 8,768,976 17.66% $ 5,207,529 10.81% $ 6,873,719 $ 4,164,045 8.39% $ 3,401,524 7.06% $ 7,636,240 $ 3,488,423 7.03% $ 9,665,380 20.06% $ 1,459,283 $ 49,648,185 $ 48,188,903
$ $ $ $ $ $ $ $ $ $ $ $ $
1,048,088 12,915 4,424,186 9,005,819 4,648,878 3,448,978 4,203,784 3,448,108 3,373,191 9,382,999 4,085,423 4,372,687 51,455,057
2.04% 0.03% 8.60% 17.50% 9.03% 6.70% 8.17% 6.70% 6.56% 18.24% 7.94% 8.50%
<<73>>
$ 437,082 $ $ (830,176) $ $ (1,454,843) $ 3,390,171 $ 4,118,311 $ 3,004,477 $ 2,920,390 $ 1,923,053 $ 1,191,415 $ 6,258,467 $ 6,356,034 $ 938,279 $
19,340 170,703
190,043
0.04% $ 562,409 0.34% $ 1,518,512 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $ 2,080,921
1.08% 2.92% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
$ $ $ $ $ $ $ $ $ $ $ $
(543,069) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878) (1,890,878)
R:\Monthly Brd Reports\Monthy History of Expenditures to budget .xls Revenue-Exp Comparison
Page 74
Muscatine Community School District
201.2
LEGAL STATUS OF THE BOARD The Board of Directors of the Muscatine Community School District derives its legal status from the constitution of the State of Iowa and the statutes enacted by the General Assembly. The Board of Directors acts as an agent of the state in developing an educational program in accordance with the constitution and laws of the State of Iowa. The school district exists as a school corporation and as such may sue and be sued, hold property, and exercise all the powers granted by law. It has exclusive jurisdiction in all school matters in the school corporation territory. The Board of Directors consisting of seven members will conduct the affairs of the corporation.
LEGAL REF:
Approved:
Constitution of Iowa, Art. IX Secs. 8 and 12; Code Sections 274.1; 274.7; 275.35; 277.23; 279.8
11/13/89
Reviewed: <<74>>
10/08/07
Revised: ___________
Muscatine Community School District
201.4
ELECTIONS TO THE BOARD Regular elections shall be held annually every other year on the second Tuesday in September, as directed by the county commissioner of elections (auditor). Special elections may be called by the Board of Directors with regard to those matters stipulated in Section 277.2 of the Code of Iowa, which apply to the school district. There shall be a written notice of all regular and special elections, by publication not less than 4 or more than 20 days prior to the day set for the election. Polling places for school elections shall, when practicable, be the same places used by the last city or state election. Precincts and polling places are approved by the commissioner of elections upon the recommendation of the Board of Directors, and once approved, shall remain the same unless changed by the commissioner. Balloting at school elections will be by printed ballot, or by the use of voting machines as determined by the commissioner of elections. The county commissioner of elections may appoint one or more deputy(s) to conduct a school election.
LEGAL REF: Iowa Code Sections 277.1-277.18; 277.28; 277.34; 277.39-277.53
Approved:
11/13/89
Reviewed: <<75>>
10/08/07
Revised: _________
Page 75
Page 76
Muscatine Community School District
202.2
PRESIDENT OF THE BOARD The President of the Board of Directors shall preside at all its meetings; sign warrants, drafts, and all orders drawn upon the Treasurer as provided by law; sign all contracts made by the Board; and appear on behalf of this corporation in all actions brought by or against it, unless the President is one of the parties in such actions, in which case this duty shall be performed by the Secretary of the Board. The President is entitled to discuss and vote on all matters before the Board. However, prior to making a motion or seconding a motion, the President shall pass the gavel to the Vice-President or another member of the Board. The Board President shall consult with the Superintendent on the development of each agenda for future meetings. The Vice-President shall preside at all meetings during which the President is absent or during any meeting when the President passes the gavel to the Vice-President. If both the President and Vice-President are absent, the next most senior Board member shall serve as temporary chairperson.
LEGAL REF:
Approved:
Iowa Code Sections 279.1, 279.5, 291.1
11/13/89
Reviewed: <<76>>
10/08/07
Revised:
6/14/99__
Page 77
Muscatine Community School District
202.4
SECRETARY OF THE BOARD At a regular or special meeting of the Board held prior to or on August 15, the Board shall appoint a Secretary. This individual may not be a teacher employed by the Board, but may be another employee of the district. The Board may appoint one person to serve as the Secretary and Treasurer. The term of appointment shall be for one year. The Secretary shall qualify within 10 days following appointment. The amount of bond shall be in the amount set by the Board. Duties of the Secretary of the Board shall be to:
File and preserve copies of all reports made to the state and area education agency and all papers transmitted pertaining to the business of the district. Keep a complete record of all proceedings of the meetings of the Board. Keep a record of all regular or special elections as directed by the County Commissioner of Elections. Countersign all warrants and drafts upon the County Treasurer drawn and signed by the President. Draw warrants for claims allowed by the Board, countersign and keep a record of them, showing fund upon which the warrant is drawn, the date, name of vendor, purpose and the amount. Report to the Department of Education, County Auditor and County Treasurer, the names of the President, the Secretary, and the Treasurer of the Board after each officer has qualified. Request reports from private schools regarding the attendance of pupils between the ages of 7 and 16. Request reports regarding private instruction of pupils between the ages of 7 and 16. Mail itemized tuition statements to appropriate districts and agencies. Prepare the agenda with the advice of the President and the Superintendent.
Approved:
11/13/89
Reviewed: <<77>>
10/08/07
Revised:
6/14/99___
Page 78
Muscatine Community School District 202.4(2) Call to the attention of the Board any pertinent legal requirements relating to matters for which the Secretary is responsible. Arrange for all Board of Director elections with the County Commissioner of Elections (Auditor). Handle legal advertisements. Countersign all interest-bearing school bonds issued by the district. Perform such other duties as may from time to time be required by the Board of Directors, the Superintendent, or the law.
Approved:
11/13/89
Reviewed: <<78>>
10/08/07
Revised:
6/14/99____
Page 79
Muscatine Community School District
203.8
LEGAL COUNSEL The Board of Directors may annually appoint legal counsel to represent the school corporation as necessary for their proper conduct of legal affairs of the school corporation. Counsel will attend regular and special meetings of the Board when requested to do so, and will be available for consultation as needed. Because it is often necessary to consult legal counsel as part of background information to be used by the Board in making decisions, and because at times the school district may be involved in litigation or other legal matters, the superintendent and/or the Board secretary are authorized to seek counsel's services as needed. However, the Board wishes to be kept informed of legal matters that are other than routine, and of any legal services that may involve unusual expense to the district. Individual Board members are expected to consult school legal counsel only when the full Board has given permission for such consultation. Otherwise, the Board member will pay any legal fees that may result.
LEGAL REF: Iowa Code Section 279.37
Approved:
11/13/89
Reviewed: <<79>>
10/08/07
Revised: _________
Page 80
ANTI-BULLYING/HARASSMENTWITNESS DISCLOSURE FORM Name of witness: Position of witness: Date of testimony, interview: Description of incident witnessed:
Any other information:
I agree that all of the information on this form is accurate and true to the best of my knowledge. Signature: _________________ Date: _____________________
<<80>>
Page 81
Muscatine Community School District
402.5
APPEALS TO ADMINISTRATIVE RULES AND REGULATIONS General Any employee of the Muscatine Community School District has the right to appeal implementation of an administrative rule and/or regulation not grievable under a collective bargaining agreement. An "appeal" is an allegation by an employee, or group of employees, that an administrative rule and/or regulation is unfair, has been misapplied, and/or misinterpreted as it relates to the employee(s). Purpose The purpose of the appeal procedure is to secure at the lowest possible administrative or policy level, proper and equitable solutions to issues involving administrative rules and/or regulations on matters not grievable under a collective bargaining agreement. The procedure establishes a formal procedure an employee must follow to bring an issue involving administrative rules and/or regulations to administration, and, ultimately, Board of Education attention for resolution. Procedure The number of days indicated at each level is the maximum allowable. Appeals should be processed rapidly, and every effort should be made to expedite the process. Established time limits may be extended only in writing and by mutual agreement of the administration and the employee involved. There are four levels through which an appeal may progress: Level One - An employee shall first discuss the issue with the immediate supervisor. Level 1 discussion must take place within ten (10) calendar days from the date of occurrence of the event giving rise to the appeal or from the date a reasonable employee affected by the administrative rule and/or regulation should have learned of the event.
Approved:
9/18/89
Reviewed: <<81>>
1/8/07
Revised:
1/25/99
Page 82
Muscatine Community School District 402.5 (2)
Level Two - If the employee is not satisfied with the disposition at Level 1, or if no disposition is made within five (5) work days after discussion with the immediate supervisor, an appeal may be filed in writing with the immediate supervisor. The immediate supervisor shall give the employee a written response within five (5) workdays after receiving the written appeal. Level Three - If the employee does not accept the written response given at Level 2 or if no response is given, an appeal to the superintendent may be filed in writing within five (5) work days of receipt of the Level 2 response or from the last day such a response should have been received. The superintendent shall, within five (5) workdays after receipt of the written appeal, meet with the employee to discuss the appeal. The superintendent shall provide a written response to the employee within five (5) workdays after the Level 3 meeting. Level Four - Within ten (10) workdays after the superintendent's written response is received at Level 3 or from the last day such a response should have been received, the employee may appeal in writing to the Board of Education of the Muscatine Community School District. If practicable, a committee of the Board of Education shall meet with the employee within ten (10) workdays after receipt of the appeal to discuss the appeal. If formal action is required by the full Board of Education to resolve the appeal, the Board's decision shall be rendered in open session within ten (10) workdays after the employee meets with the Board committee or the full Board. The Board's decision, which need not be reduced to writing, shall be final.
Approved:
9/18/89
Reviewed: <<82>>
1/8/07
Revised:
1/25/99
Page 83
Muscatine Community School District
Policy 403.14 Administrative Regulations Cell Phones
Cell phones have become a necessity with some of the day-to-day operations of the school district. A list of positions allowed the use of a district owned cell phone will be maintained and approved by the superintendent or his or her designee. Since it is almost impossible to separate all calls from being purely business, the district has decided to allow the employee to enter into the districtʼs family share plan. Each employee that chooses to enter into the Districtʼs family share plan will be charged $10 per month to cover his or her share of personal phone calls on their District cell phone. Employees that do not join the Districtʼs family share plan must sign a statement agreeing that they will not use their district assigned cell phone for personal use. The superintendent or his or her designee will monitor monthly usage to ensure that this policy is not abused. This procedure does not cover Certified Administrators or Directors. They will be paid a monthly stipend of $30 to cover district use of their personal cell phones. Exceptions to this plan will be determined by the superintendent on an individual basis.
Approved:
08-13-07
Reviewed: <<83>>
Revised: 09-17-07
Page 84
Muscatine Community School District
704.4
ANNUAL FINANCIAL STATEMENT - PUBLISHED The Board of Directors shall cause to have published, as soon as possible following the annual meeting of each year and in at least one newspaper in the district, a summarized statement verified by affidavit of the Secretary of the Board showing the receipts and disbursements of all funds for the preceding fiscal year. Annual payroll disbursements shall be included in this publication, listing total annual payments to each individual.
LEGAL REF: Iowa Code Sections 279.32 - 279.34
Approved:
4/9/90
Reviewed:
6/11/07 <<84>>
Revised:_______________
