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Board of Education Muscatine Community School District Monday, March 9, 2015 Meeting Location: City Hall Time: 7 p.m. AGENDA
I. Roll Call and Determination of Quorum II. Recite Pledge of Allegiance III. Welcome to Visitors and Media Representative and Introduction IV. Citizens Speak V. Student Council Report 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 (VII-‐A-‐1-‐a) p. 5 B. Employment Recommendations (VII-‐A-‐1-‐b) p. 10 C. Bills and Claims (VII-‐A-‐2-‐a) p. 14 VII. Board Goals A. Action/Possible Action 1. Board Goal: Student Achievement a) The minutes of the February 23, 2015 Planning and Regular Meeting – action ** (p. 5) b) Employment Recommendations – action** (p. 10)
c) Public Hearing on the 2015-‐16 Proposed School Calendar – action (p. 12) (1) Motion to open the public hearing – action (2) Discussion of the 2015-‐16 Calendar. (3) Receive Written and Oral Comments. (4) Motion to close the public hearing – action <<1>>
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d) Approve the 2015-‐16 School Calendar – action (p. 12) e) Administration requests that the board suspend policy 204.02: Regular Meetings of the Board to allow for a March 23, 2015 board budget planning meeting to take place beginning at 6 p.m. with the public hearing to take place at 8 p.m. – action
B.
2. Board Goal: Financial Stability a) Bills and Claims – action** (p. 14) b) Set Time and Date for Public Hearing for the Budget -‐ action Date: Monday, March 23, 2015 Time: 8 p.m. Place: Administration Center, 2900 Mulberry Avenue Discussion and Information 1. 2.
VIII.
IX. X.
Board Goal: Student Achievement a) First Reading on Policy 204: Meetings of the Board (p. 17) Board Goal: Financial Stability
a) February Financials (p. 19) b) Early Retirement c) PPEL Update (p. 41) Announcement/Meetings/Events March 12, 2015 – 2 hour early dismissal for conferences March 13, 2015 – No School – Conference Comp Day March 13, 2015 – Teacher Quality Day (This is a makeup TQ day) March 16-‐20, 2015 – Spring Break – No School March 23, 2015 – Budget Planning Meeting at 6 p.m. at the Administration Center with the Public Hearing on the Budget following at 8 p.m. April 13, 2015 – Regular Board Meeting at 7 p.m. at City Hall April 15, 2015 – State Deadline for Budget Certification Adjourn Exempt Session for Negotiations
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ACTION/ POSSIBLE ACTION
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Board Goal: Student Achievement
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UNOFFICIAL MINUTES MUSCATINE SCHOOL BOARD OF EDUCATION PLANNING AND REGULAR SESSION FEBRUARY 23, 2015 The Board of Education of the Muscatine Community School District, in the County of Muscatine, State of Iowa, met in planning and regular session on Monday, February 23, 2015 at 6 p.m. at the Administration Center. President Nathan Mather called the meeting to order. Directors Tim Bower, Tammi Drawbaugh, Brenda Garcia, Tom Johanns, Randy Naber and Mary Wildermuth were present. Also present were Superintendent Jerry Riibe and Director of Finance Jean Garner. The board recited the Pledge of Allegiance. President Mather welcomed visitors and media representatives. No one spoke during Citizens Speak. President Mather noted that the discussion items on the agenda will be moved to the beginning of the meeting with the action items to take place after as part of the regular business meeting. Superintendent Riibe reviewed the board goals and specific actions steps that will be taken for the 2015-‐16 school year in order to help meet those goals. He shared that several parameters were followed in determining the actions steps. Those were: 1) had to be budget neutral, 2) had to enhance the budget through efficiencies in order to add to the general fund, and/or 3) were categorical funded items with the exception of construction projects. Board Goal: Improving Student Achievement 9th Grade Academy Superintendent Riibe explained that the high school would like to pilot a 9th Grade Academy through categorical funding (at risk monies). This academy is geared towards students who are very at risk and more than two years behind in skills. Four at risk teachers would provide the extra support to these students in a self-‐contained environment with the possibility of some courses taken outside the academy. At this time there are approximately 70 students who have been identified for the program. Middle School Unified Schedule Superintendent Riibe noted that a middle school unified schedule will provide sufficient time for the core learning areas and make certain that the programs between the two middle schools are as uniform as possible. Middle School Principals Terry Hogenson and Perry Rodocker and their counselor teams have been working on developing a schedule that would add more math time as that is an area that needs focus. He noted that this added time will come from one of the exploratory classes.
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Uniform Phonics Curriculum Superintendent Riibe shared that many incoming kindergarteners are not arriving kindergarten-‐ ready and a uniform phonics curriculum will help get those kindergarteners the basics needed to move forward. He noted that staff is excited about this curriculum. Individual Plans for Students Below Benchmark: Superintendent Riibe noted that the district is looking at adding additional staff development days at the start of the school year to allow time for teachers to be able to work with data for their class of students and to develop a plan for them at the very beginning of the school year. Develop a Restructuring Recommendation for Grades 5-‐8 This coming March the district will form a steering committee as to what a possible 5/6 and 7/8 building could look like including facilities, transportation issues, curriculum, climate and culture, and rules. Superintendent Riibe stated that any proposal that would come to the board would have to be significantly better than what students have now. He noted that the district is not doing this to save money but to really help students learn. He further noted that the earliest the restructuring could take place would be the 2016-‐17 school year. This will allow for a workable plan including any staff training that would be needed. Board Goal: Improve Fiscal Stability Close and Dispose of Garfield Attendance Center Superintendent Riibe shared that the cost to maintain Garfield is approximately $60,000 per year which is an inefficient use of the facility. He shared his concerns of future upkeep needs including roof work and HVAC repairs and questioned whether or not the district/board wants to invest money into the building. He noted that there is an entity that is interested in the property which is very appealing to the district. Move East Campus There has been talk about moving East Campus to the Administration Center though it is not an ideal setting. Superintendent Riibe noted that even if the district rented a place for the program, money would be saved as opposed to keeping the program at Garfield. He shared that further discussion will take place regarding the best location for East Campus. Restructuring Current Custodial/Maintenance Model Superintendent Riibe noted that the district needs to find a way to close the gap from the new money it is expecting to receive from the state and the possible increase in salaries and one of those could be looking for efficiencies in the custodial model (i.e. an alternate day cleaning schedule) and contracting for snow removal and mowing. He shared that his goal is to keep any cuts away from the students as much as possible. Restructure Current Transportation Model Superintendent Riibe shared that currently the district operates 37 bus routes with several alternate routes that receive no or very little fee collection. The district will be looking at condensing routes to save expenses and labor costs.
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Restructure Current Food Service Model Superintendent Riibe reminded the board that the district is operating 12 small restaurants. Because the general fund cannot subsidize the cafeteria account, food service needs to be able to operate in the black. The district’s food service program is currently spending more than it is bringing in revenue-‐wise. He noted that the district will need to adjust labor costs and look at ways to decrease other spending in order to operate more efficiently. Adopt a Budget that Allows for 9% Unused Budget Authority Superintendent Riibe recommended that the district continue to strive for a 9% unused budget authority. He noted that the district will need to be very cautious over the next several years to not use any of this unused authority for ongoing expenses because every year that amount will decrease. Board Goal: Manage Capital Projects and Facility Maintenance Open Jefferson Elementary by October 1 Currently the construction project is one month behind. Superintendent Riibe recommended to not open the new Jefferson to students until the punch list is complete. He anticipates that this could happen sooner than October 1st. Develop a restructuring recommendation for grades 5-‐8 Superintendent Riibe noted that the possible restructuring of grades 5-‐8 could require some facility renovations. Review and Revise the High School Renovation Projects Superintendent Riibe noted that with the completion of Jefferson this year, by the summer of 2016, the district may be able to look at the high school renovation projects. He shared that the high school science labs are a high priority as they are not large enough nor equipped as they should be. Board Goal: Increase Community and Parent Engagement Assign a Portion of FTE for District Communications Superintendent Riibe shared that the district needs someone responsible for district communications. This would be a budget neutral item as a shift in FTE at the administration center would allow for this to take place. Continue to Partner with United Way to Develop Wrap Around Care Currently United Way, the district, and other agencies are applying for a 21st Century Grant; however, they are also looking at possible ways to make this be a sustainable program if the grant is not received. The wrap around service is needed in the community and would be from 6 a.m. to 6 p.m. This would not be a district expense but the district would be providing in kind items i.e. facilities, utilities, and custodial services. Partner with the Community to Promote Better Attendance Patterns K-‐12 Superintendent Riibe shared that the district would like to start a campaign that stresses on-‐ time, all day, every day attendance because that is the most important work skill we can give students. He noted that there are communities who have seen success with a similar campaign.
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Put in Place a Mental Health Navigator to Facilitate Appropriate Mental Health Connections This is also included as part of categorical -‐ at risk funding. This person would help students connect to community health services and be a liaison between the home and the provider. Restructure the Current K-‐12 Guidance System Superintendent Riibe noted that the district would like to take a look at a different K-‐12 Guidance Model as the problems that students come to school with are often not rooted within the school walls. He further noted that district counselors work hard within the current system that is in place. He shared that it may be time to move from the model of classroom lessons to a focus on individual work. A motion was made by Director Naber and seconded by Director Bower to approve the consent agenda to include the minutes of the February 9, 2015 regular meeting, the employment recommendations of: the resignation of Andy Sharar as the Juvenile Court School Liaison and the schedule C hire of Bart Howard as assistant boys track, and the bills and claims against the district dated February 23, 2015. All ayes (with the exception of Director Johanns who left the room briefly); motion carried. Director of Finance Jean Garner and Food Service Supervisor Alisha Eggers presented the board with a recommendation to increase breakfast and lunch prices beginning March 1, 2015. At the February 9 meeting, it was their recommendation to eliminate the breakfast program; however, they were able to come up with a plan to reduce costs and increase fees which will allow for a limited breakfast program at all levels while also showing a minimal profit. Originally, the food service program was deficit spending by $800 per day for the lunch program and $600 per day for the breakfast program. Mrs. Garner also shared that there will be labor changes as part of the reduction of costs. The food service program will be reviewed at the end of this school year to see if further adjustments will need to be made for the 2015-‐16 school year. A motion was made by Director Bower and seconded by Director Drawbaugh to approve the food service fee changes (as follows below) and support the implementation of needed labor changes and material cost savings: Breakfast: PK-‐5: Current $1.35/Proposed $1.65; Grades 6-‐8: Current $1.35/Proposed $1.75; Grades 9-‐12: Current $1.35/Proposed $2.00; All seconds: Current $2.25/Proposed: $3.00; Adults: Current $2.25/Proposed $3.00; Food Service Staff: Current: $0.00/Proposed: $1.00 Lunch: PK-‐5: Current $2.10/Proposed $2.75; Grades 6-‐8: Current $2.10/Proposed $2.85; Grades 9-‐12: Current $2.10/Proposed $3.10; All seconds: Current $3.30/Proposed: $4.50; Adults: Current $3.30/Proposed $4.50; Food Service Staff: Current: $0.00/Proposed: $1.50 All ayes; motion carried. A motion was made by Director Johanns and seconded by Director Bower to approve the Budget Guarantee Resolution as follows: RESOLVED, that the Board of Directors of
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Muscatine Community School District, will levy property tax for fiscal year 2015-‐2016 for the regular program budget adjustment as allowed under section 257.14 Code of Iowa. All ayes; motion carried. Director of Finance Jean Garner reviewed the January financials with the board. President Mather provided the following announcements:
February 24, 2015 – IASB District Meeting at 5:30 p.m. in Mount Pleasant March 9, 2015 – Regular Board Meeting at 7 p.m. at City Hall March 12, 2015 – 2 hour early dismissal for conferences March 13, 2015 – No School – Conference Comp Day March 16-‐20, 2015 – Spring Break – No School March 23, 2015 – Possible Special Meeting for the Public Hearing on the Budget (this will be determined at the March 9th regular board meeting) April 13, 2015 – Regular Board Meeting at 7 p.m. at City Hall April 15, 2015 – State Deadline for Budget Certification A motion as made by Director Wildermuth and seconded by Director Garcia to adjourn the meeting. All ayes; motion carried. Time: 8:28 p.m. Nathan Mather, President Lisa Mosier Bunn, Secretary
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March 9, 2015
EMPLOYMENT RECOMMENDATIONS
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CERTIFIED RESIGNATIONS Marina Gomez – MHS Math SCHEDULE C RESIGNATIONS Lindsey Reed – Head Cheer Coach NEW HIRES – CERTIFIED STAFF Sarah Curry
MHS Biology MA+15/5 replaces Boyd Harrison, resignation
$47,118*
Elizabeth Thomas
MHS At Risk MA/11 new position (9th Grade Academy)
$53,292*
Brandi Peterson
MHS At-Risk MA/7 new position (9th Grade Academy)
$48,093*
*this represents the 2014-15 salary schedule amount
NEW HIRES – SCHEDULE C William Flowers – Middle School Track Coach Marcy Meyer – Middle School Track Coach Ricardo Leza – MHS Assistant Boys Soccer Coach Ashley Sink – Head Cheer Coach
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Marina G. Gomez 2126 Oneida Ave. Muscatine, IA 52761 (563) 2648074
[email protected]
February 24, 2015
Mr. Mike McGrory Principal Muscatine High School 2705 Ceda r St. Muscatine, IA 52761
Dear Mr. McGrory, I would like to inform you of my decision to resign to the position as Math Teacher at the Muscatine High School, effective at the end of the school year 2014-2015. I would like to add endorsements to my career and I think that this is the perfect time to accomplish this professional goal.
Thank you for the support throughout the school year and for all the professional development I received.
Respectfully,
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Board Goal: Financial Stability
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To the Board of Education I hereby certify that the following is a true Abstract of Claims for the period of time ending March 9, 2015 .............Director of Finance and Budgeting. SUMMARY SHEET Detailed Abstract is on the Computer Print-out
GENERAL FUND: Total -----------------------------------------------------------------------------------------
$213,264.92
EXISTING CONTRACTS: Total ------------------------------------------------------------------------------------------ $745,218.83
PREPAIDS- GENERAL FUND: Total ------------------------------------------------------------------------------------------ $
0.00
NUTRITION FUND: Total -----------------------------------------------------------------------------------------
$133,936.67
ACTIVITY/AGENCY/TRUST FUND: Activity Total ------------------------------------------------------------------------------Trust Total ------------------------------------------------------------------------------Special Purpose Trust Total -------------------------------------------------------------Agency Total -------------------------------------------------------------------------------
$ 28,991.09 $ 0.00 $ 0.00 $ 51,796.60
SCHOOLHOUSE FUND: Total ----------------------------------------------------------------------------------------- $ 947,237.53
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 March 9, 2015.
________________________________________
________________________________________
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DISCUSSION AND INFORMATION
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Board Goal: Student Achievement
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Muscatine Community School District
204.02
REGULAR BOARD MEETINGS Regular meetings of the Board of Directors shall be held on the second and fourth Monday of each month at least once per calendar month, absent necessary circumstances. Regular board meetings shall typically, but are not required to be, held at 7:00 p.m. on the second Monday of each month. The Board may also hold additional regular meetings at 7:00 p.m. on the fourth Monday of each month, and/or on any other date and any time as may be determined by the Board. All meetings shall be held in a meeting place to be established from time to time by the Board. Regular meetings shall begin at 7:00 p.m. Public notice of each regular meeting of the Board shall be provided in the manner described in policy 204.7, Notice for Board Meetings. Nothing in this policy shall be deemed to limit the provisions of Policy 204.03, Special Board Meetings.
LEGAL REF: Iowa Code Sections 21.4; 279.1; 279.2
Approved:
11/13/89
Reviewed: <<17>>
11/10/14
Revised: ____________
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Board Goal: Financial Stability
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Muscatine CSD Financial Highlights for the month of February 2015
Comparisons:
Monthly
YTD
Monthly
Feb-15
YTD
Treasurer Balance by Fund: General Management Sales Tax Debt Service PPEL Nutrition Activity/Trust/Agency
$ $ $ $ $ $ $
9,820,390.62 502,138.60 3,236,041.90 834,348.77 188,970.77 650,248.67
$ $ $ $ $ $ $
6,273,882.46 974,590.78 4,551,462.04 786,079.05 134,306.93 715,558.89
Total of All Funds
$
15,232,139.33
$
13,435,880.15
Maximum Budget Calculation: Maximum Budget Estimated Expenditures Estimated Unspent Budget Authority
Reference Page
Feb-14 16 16 17 17 17 24 27
Estimated Fiscal Year '15 Actual Fiscal Year '14 $ 60,586,413.00 $ 56,920,501.77 $ 54,868,931.00 $ 52,458,216.05 $ 5,717,482.00 $ 4,462,285.72
30 30 30
Expenditures to Budget
$
33
Revenues to Budgeted Revenues
$
Revenues to Expenditures (Cash Flow)
$
4,725,565.80 $ 7.80% 3,734,501.93 $ 6.70% (991,063.87) $
Solvency (Treasurer balance divided by Revenues for month)
2.63
30,270,035.33 $ 55.17% 33,806,122.74 $ 60.22% 3,536,087.41 $
0.29
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4,529,896.52 $ 7.96% 3,618,132.87 $ 6.72% (911,763.65) $
1.73
29,626,346.85 56.48% 31,228,368.14 57.75% 1,602,021.29
0.20
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Muscatine CSD Financial Highlights for the month of February 2015
Comparisons:
Monthly
YTD
Monthly
Feb-15
YTD
Treasurer Balance by Fund: General Management Sales Tax Debt Service PPEL Nutrition Activity/Trust/Agency
$ $ $ $ $ $ $
9,820,390.62 502,138.60 3,236,041.90 834,348.77 188,970.77 650,248.67
$ $ $ $ $ $ $
6,273,882.46 974,590.78 4,551,462.04 786,079.05 134,306.93 715,558.89
Total of All Funds
$
15,232,139.33
$
13,435,880.15
Maximum Budget Calculation: Maximum Budget Estimated Expenditures Estimated Unspent Budget Authority
Reference Page
Feb-14 21 21 22 22 22 29 32
Estimated Fiscal Year '15 Actual Fiscal Year '14 $ 60,586,413.00 $ 56,920,501.77 $ 54,868,931.00 $ 52,458,216.05 $ 5,717,482.00 $ 4,462,285.72
35 35 35
Expenditures to Budget
$
38
Revenues to Budgeted Revenues
$
Revenues to Expenditures (Cash Flow)
$
4,725,565.80 $ 7.80% 3,734,501.93 $ 6.70% (991,063.87) $
Solvency (Treasurer balance divided by Revenues for month)
2.63
30,270,035.33 $ 55.17% 33,806,122.74 $ 60.22% 3,536,087.41 $
0.29
4,529,896.52 $ 7.96% 3,618,132.87 $ 6.72% (911,763.65) $
1.73
29,626,346.85 56.48% 31,228,368.14 57.75% 1,602,021.29
0.20
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MUSCATINE COMMUNITY SCHOOL DISTRICT FINANCIAL STATEMENTS FOR THE MONTH BEGINNING FEBRUARY 1, 2015 AND ENDING FEBRUARY 28, 2015
GENERAL FUND REVENUE: Operating Fund Less Contra Revenues Less Contra Expenses
Beginning Year-To-Date
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Month To-Date
Ending Year-To-Date
$30,383,200.81 $115,964.53 $195,615.47
$3,771,791.97 $19,306.91 $17,983.13
$34,154,992.78 $135,271.44 $213,598.60
$30,071,620.81
$3,734,501.93
$33,806,122.74
Management Fund Less Contra Revenues
$707,689.77 $13,371.00
$11,764.40 $0.00
$719,454.17 $13,371.00
Total Net Management Revenue
$694,318.77
$11,764.40
$706,083.17
$30,765,939.58
$3,746,266.33
$34,512,205.91
$25,856,049.53 $115,964.53 $195,615.47
$4,762,855.84 $19,306.91 $17,983.13
$30,618,905.37 $135,271.44 $213,598.60
$25,544,469.53
$4,725,565.80
$30,270,035.33
Management Fund Less Contra Revenues
$1,189,218.75 $13,371.00
$0.00 $0.00
$1,189,218.75 $13,371.00
Total Net Management Expenses
$1,175,847.75
$0.00
$1,175,847.75
$26,720,317.28
$4,725,565.80
$31,445,883.08
Total Net Operating Revenue
Total General Fund Revenue EXPENDITURES: Operating Fund Less Contra Revenues Less Contra Expenses Total Net Operating Expenses
Total General Fund Expenses
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Ending Year-To-Date
SCHOOLHOUSE FUND REVENUE: Capital Projects Debt Service PPEL
Month To-Date
Ending Year-To-Date
$2,633,819.51 $0.00 $816,673.49
$131,685.46 $0.00 $14,494.53
$2,765,504.97 $0.00 $831,168.02
Total Revenue Less Contra Revenues Less Contra Expenses
$3,450,493.00 $0.00 $0.00
$146,179.99 $0.00 $0.00
$3,596,672.99 $0.00 $0.00
Total Net Revenue
$3,450,493.00
$146,179.99
$3,596,672.99
$3,906,364.21 $0.00 $712,756.68
$782,958.65 $0.00 $9,430.00
$4,689,322.86 $0.00 $722,186.68
Total Expenses Less Contra Revenues Less Contra Expenses
$4,619,120.89 $0.00 $0.00
$792,388.65 $0.00 $0.00
$5,411,509.54 $0.00 $0.00
Total Net Expenses
$4,619,120.89
$792,388.65
$5,411,509.54
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
$10,811,454.49 $3,734,501.93 $14,545,956.42 $4,725,565.80 $9,820,390.62
Operating Fund Year-To-Date $6,284,303.21 $33,806,122.74 $40,090,425.95 $30,270,035.33 $9,820,390.62
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Management Month-To-Date $490,374.20 $11,764.40 $502,138.60 $0.00 $502,138.60
Management Year-To-Date $971,903.18 $719,454.17 $1,691,357.35 $1,189,218.75 $502,138.60
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General Fund Month-To-Date Balance on Hand BOP Receipts During Period Total Available Paid Out During Period Balance on Hand EOP
$11,301,828.69 $3,746,266.33 $15,048,095.02 $4,725,565.80 $10,322,529.22
General Fund Year-To-Date $7,256,206.39 $34,525,576.91 $41,781,783.30 $31,459,254.08 $10,322,529.22
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 $3,887,315.09 $131,685.46 $4,019,000.55 $782,958.65 $3,236,041.90 Schoolhouse Month-To-Date
$829,284.24 $14,494.53 $843,778.77 $9,430.00 $834,348.77
$4,716,599.33 $146,179.99 $4,862,779.32 $792,388.65 $4,070,390.67
Debt Service Month-To-Date $0.00 $0.00 $0.00 $0.00 $0.00 Schoolhouse Year-To-Date $5,885,227.22 $3,596,672.99 $9,481,900.21 $5,411,509.54 $4,070,390.67
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
$13,141,433.61 $38,122,249.90 $51,263,683.51 $36,870,763.62 $14,392,919.89 $739,863.84 $0.00 $0.00 $15,132,783.73
Date_____________
______________________________________Secretary
Date_____________
______________________________________Treasurer
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TREASURER'S BALANCE OF CASH ACCOUNTS FEBRUARY 2015 GENERAL FUND
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FIRST NATIONAL BANK General Fund Account #612-484-6 Cash in Bank February 1, 2015 Interest NOW Account MTD Received From District Secretary Received From 703-648-6 Total Available Withdrawn Cash in Bank February 28, 2015
$576,765.46 $46.09 $316,421.70 $4,600,000.00 $5,493,233.25 $4,356,312.90 $1,136,920.35
FIRST NATIONAL BANK General Fund Money Market #703-648-6 Cash in Bank February 1, 2015 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 February 28, 2015
$11,004,173.29 $1,667.03 $3,465,520.14 $0.00 $14,471,360.46 $4,600,000.00 $0.00 $9,871,360.46
FIRST NATIONAL BANK Payroll Account #171-375-9 Payroll Ending Balance February 28, 2015
$59,388.77
Payroll Account #705-689-9 Payroll Ending Balance February 28, 2015
$2,155.46
PETTY CASH
$25.00
CENTRAL STATE BANK CD#
$0.00
TOTAL GENERAL FUND
$11,069,850.04
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TREASURER'S BALANCE OF CASH ACCOUNTS FEBRUARY 2015 SCHOOLHOUSE FUND
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CENTRAL STATE BANK Schoolhouse Fund Account #52-1 Cash in Bank February 1, 2015 Interest NOW Account MTD Received From 8037947 Received From District Secretary Received from 6-C0427-63-1 Total Available Withdrawn Cash in Bank February 28, 2015
$102,979.58 $13.09 $800,000.00 $0.00 $0.00 $902,992.67 $792,388.65 $110,604.02
CENTRAL STATE BANK Schoolhouse Fund Account #8037947 Cash in Bank February 1, 2015 Interest NOW Account MTD Received From District Secretary Total Available Transfered to 52-1 Cash in Bank February 28, 2015
$4,613,619.75 $649.86 $145,517.04 $4,759,786.65 $800,000.00 $3,959,786.65
ISJIT - BANKERS TRUST Schoolhouse Fund Account #0785135781 Cash in Bank February 1, 2015 Interest NOW Account MTD Total Available Transfered to 52-1 Cash in Bank February 28, 2015
$0.00 $0.00 $0.00 $0.00 $0.00
INTERFUND PAYABLE - General Fund
$0.00
TOTAL SCHOOLHOUSE FUND
$4,070,390.67
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GENERAL FUND February 1, 2015 Interest NOW Accounts MTD Received From District Secretary
$11,580,963.75 $1,713.12 $3,781,941.84 $0.00 $4,600,000.00 $19,964,618.71 $4,356,312.90 $4,600,000.00 $0.00 $11,008,305.81 $0.00 $61,544.23 $11,069,850.04
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 February 28, 2015 Plus Certificates of Deposit & Interfund Receivable Payroll Ending Balance February 28, 2015 General Fund Cash & Investments February 28, 2015 SCHOOLHOUSE FUND February 1, 2015 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 February 28, 2015 INTERFUND PAYABLE - General Fund Schoolhouse Fund Cash & Receivables February 28, 2015
$4,716,599.33 $662.95 $145,517.04 $800,000.00 $0.00 $5,662,779.32 $792,388.65 $800,000.00 $4,070,390.67 $0.00 $4,070,390.67
<<25>>
Page 25
RECONCILIATION OF SECRETARY & TREASURER General $10,322,529.22 $739,863.84 $0.00 $0.00 $7,985.12 $0.00 $528.14 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,069,850.04
Secretary's Balance February 28, 2015 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 February 28, 2015 Secretary's Balance February 28, 2015 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 February 28, 2015
Schoolhouse $4,070,390.67 $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 $4,070,390.67 $14,392,919.89 $739,863.84 $0.00 $0.00 $7,985.12 $0.00 $528.14 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $15,140,240.71
<<26>>
Page 26
Page 27
MUSCATINE COMMUNITY SCHOOL DISTRICT NUTRITION FUND FINANCIALS FEBRUARY 2015 Beginning Year-To-Date
Month To-Date
Ending Year-To-Date
$313,266.57 $134,259.20 $625,968.38 $12,377.48 $1,085,871.63
$52,993.04 $24,618.85 $112,943.46 $2,238.60 $192,793.95
$366,259.61 $158,878.05 $738,911.84 $14,616.08 $1,278,665.58
$30,076.50 $19,028.00 $168,271.56 $3,075.78 $220,451.84
$3,588.45 $3,340.70 $26,294.05 $478.05 $33,701.25
$33,664.95 $22,368.70 $194,565.61 $3,553.83 $254,153.09
Catering: Catering Revenue Total Catering Program
$11,230.89 $11,230.89
$3,001.59 $3,001.59
$14,232.48 $14,232.48
Fruit & Vegetables: Federal Fruit & Vegetables Total Fruit & Vegetables Program
$16,613.80 $16,613.80
$5,795.40 $5,795.40
$22,409.20 $22,409.20
Summer Lunch Program: Federal Summer Lunch Summer Adult Lunch Sales Total Summer Lunch Program
$35,746.74 $871.05 $36,617.79
$0.00
$35,746.74 $871.05 $36,617.79
$0.00 $51.32 $0.00 $4,614.31 $254.18 $305.50
$6.82 $3,083.14 $1,080.63 $44.00 $4,214.59
$0.00 $58.14 $3,083.14 $5,694.94 $298.18 $9,134.40
$1,371,091.45
$239,506.78
$1,615,212.54
Revenue: Lunch Program: School Lunch Sales School Lunch Ala Carte Federal Reimbursements State Reimbursements Total Lunch Program Breakfast Program: School Breakfast Sales School Breakfast Ala Carte Federal Reimbursements State Reimbursements Total Breakfast Program
Other Income: Commodities Received Interest Rebates Other Receipts Miscellaneous Revenue Total Other Income Total Revenue
<<27>>
Page 28
Expenditures: Lunch Program: Labor Purchased Food Purchased Food - Bakery Other Supplies Total Lunch Program
$498,915.91 $402,866.51 $6,919.55 $25,873.16 $934,575.13
$5,689.08 $153,474.61
$581,588.90 $467,979.05 $6,919.55 $31,562.24 $1,088,049.74
Breakfast Program: Labor Purchased Food Other Supplies Total Breakfast Program
$118,637.83 $78,045.93 $3,849.68 $200,533.44
$22,565.69 $9,937.39 $270.72 $32,773.80
$141,203.52 $87,983.32 $4,120.40 $233,307.24
Catering: Labor Purchased Food Other Supplies Total Catering Program
$0.00 $6,636.88 $665.80 $7,302.68
Fruit & Vegetables: Labor Purchased Food Total Fruit & Vegetables Program
$6,101.34 $14,389.20 $20,490.54
Summer Lunch Program: Labor Purchased Food Purchased Services Other Supplies Total Summer Lunch Program
$25,441.85 $3,825.97 $281.25 $461.49 $30,010.56
In-Direct Costs: Labor Purchased Services Repairs/Rentals Travel/Registrations Purchased Food Commodities Used Other Supplies New Equipment Depreciation Other Expenses
Total Expenses
$82,672.99 $65,112.54
$263.45
$0.00 $6,900.33 $665.80 $7,566.13
$4,771.30 $4,771.30
$6,101.34 $19,160.50 $25,261.84
$0.00
$25,441.85 $3,825.97 $281.25 $461.49 $30,010.56
$263.45
$125,289.68 $13,572.46 $2,048.91 $2,230.14 $1,678.68 $0.00 $61,026.05 $1,246.10 $0.00 $0.00 $202,477.71
$26,662.67 $590.19 $339.94 $50.00
$0.00 $31,738.10
$151,952.35 $14,162.65 $2,388.85 $2,280.14 $1,678.68 $0.00 $65,121.35 $1,246.10 $0.00 $0.00 $238,830.12
$1,395,390.06
$223,021.26
$1,623,025.63
<<28>>
$4,095.30
Page 29
Net Income or (Loss)
($24,298.61)
$16,485.52
($7,813.09)
Beginning Fund Balance Upward Audit Adjustment for Fixed Assets Beginning Fund Balance after Audit Adjustment
$279,428.82 $135,530.63 $414,959.45
Current Fund Balance
$407,146.36
Balance Sheet and Reconciliation Assets: Cash Accounts: Checking Balance Bank Statement Payroll Checking #1713759 Petty Cash Plus Deposits in Transit Less Warrants Outstanding Current Cash Accounts Governmental Receivables Accounts Receivable In-Touch Receivable Commodities Inventory Fixed Assets: Equipment/Machinery/Furniture Accumulated Depreciation Net Fixed Assets
$251,057.69 $745.11 $1,395.00 $3,755.20 $67,982.23 $188,970.77 $0.00 $502.57 $9,978.60 $48,973.34 $807,932.75 $573,531.45 $234,401.30
Total Assets
$482,826.58
Liabilities: Meal Prepayments Deferred Revenue Accounts Payable Accrued Salaries/Fringes Payable
$74,935.11 $0.00 $0.00 $745.11
Total Liabilities
$75,680.22
Net Equity
$407,146.36
<<29>>
Page 30
MUSCATINE COMMUNITY SCHOOL DISTRICT COMBINED INCOME STATEMENT AND BALANCE SHEET ACTIVITY FUND, TRUST FUND AND AGENCY FUND FEBRUARY 2015 ACTIVITY FUNDS HIGH SCHOOL ACTIVITY FUND ACCOUNTS Activity Tickets-Werling Admin Fund-McGrory East Campus(Garfield) Petty Cash-Schmelzer Student Services-Werling Total General Accounts Band-Heid Chorus-Ryan All Colors Count/Diversity Interact Club - Dan Ramos Young Ambassadors Drama-Mauck Forensics-Payne Annual Auroran-Brown Weekly Auroran-Brown Auxilary Scholarship-McGrory Class of '10-Bobay Class of '09-Bobay Class of '11-Bobay Class of '12-Bobay Future Business Leaders-Wilke French Club-Paulsen German Club-Reade Spanish Club-Kroll MHS Science Club-Harrison Model UN-Prinsen Student Council-Bobay Total Clubs/Organizations
Balance Jan. 31st $2,603.00 $858.39 $1,663.37 $1,600.00 $11,598.77 $18,323.53 ($1,423.09) $10,318.62 $846.89 $2,514.58 $1,231.15 $12,588.17 ($417.10) $21,184.55 $6,251.27 $2,607.12 $0.00 $0.00 $0.00 $395.00 $131.31 $159.24 $766.06 $376.39 $602.69 $6,972.48 $2,866.61 $67,971.94
Receipts
Expenses
$360.66
$335.65
$577.75 $938.41
$999.87 $1,335.52
$7,155.00 $4,000.25
$21,538.00 $3,529.57
$3,300.00 $2,060.38 $1,388.84
$19,055.20
$652.00
$651.44
$469.00 $1,435.00 $12,353.36 $32,813.83
$913.33 $537.88 $46,225.42
Balance Feb. 28th $2,603.00 $883.40 $1,663.37 $1,600.00 $11,176.65 $17,926.42 ($15,806.09) $10,789.30 $846.89 $2,514.58 $1,231.15 $15,888.17 $1,643.28 $3,518.19 $6,251.27 $2,607.12 $0.00 $0.00 $0.00 $395.00 $131.31 $159.24 $766.62 $376.39 $1,071.69 $7,494.15 $14,682.09 $54,560.35
Athletics-Werling Cheerleaders-Reed Donation Fund-Werling Pom Pom-Kulland Muskie Spirit Sports Calendar-Werling Tournaments-Werling Total Athletic Accounts
$24,872.66 $2,889.18 $8,624.18 $3,105.28 $0.00 $127,159.15 $45,771.59 $212,422.04
$42,098.27 $2,600.00
$16,225.38
$679.00
$269.55
$672.00 ($696.74) $45,352.53
$220.00 $16,714.93
$50,745.55 $5,489.18 $8,624.18 $3,514.73 $0.00 $127,831.15 $44,854.85 $241,059.64
Total High School
$298,717.51
$79,104.77
$64,275.87
$313,546.41
<<30>>
Page 31
CENTRAL MIDDLE SCHOOL ACCOUNTS
Balance Oct. 30th
Athletics-Dennison Fund Raisers-Hogenson 6th Grade Fund Raisers-Hogenson 7th Grade Fund Raisers-Hogenson 8th Grade Fund Raisers-Hogenson Band Fund Raisers-Hogenson Student Council-Hogenson General Activity-Hogenson Little Store-Hogenson Music/Drama-Renee Mauck Yearbook-Hogenson Juice-Hogenson Officials-Dennison Bookfairs-Hogenson CMS Petty Cash-Hogenson
$666.29 $0.00 $5,180.74 $520.60 $9,003.52 $4,986.98 $1,544.95 $15,936.55 $1,653.15 $3,482.65 $4,355.03 $2,726.58 $0.00 $0.00 $200.00
Total CMS
$50,257.04
WEST MIDDLE SCHOOL ACCOUNTS
Balance Oct. 30th
Receipts
Expenses
$471.00
$1,406.35
$431.20
$218.22
$127.03 $1,236.23
$249.75
$2,015.55
$2,179.28
$4,281.01
$4,053.60
Receipts
Expenses
Balance Feb. 28th ($269.06) $0.00 $5,393.72 $520.60 $9,003.52 $4,986.98 $1,671.98 $16,923.03 $1,653.15 $3,318.92 $4,355.03 $2,726.58 $0.00 $0.00 $200.00 $50,484.45
Balance Feb. 28th
Athletics-Olmstead Fund Raiser-Rodocker General Activity-Rodocker Little Store-Rodocker Music/Drama-Tristin Tolle Officials-Olmstead Student Council-Rodocker Yearbook Band Bookfairs WMS Petty Cash-Rodocker
$17,302.36 $4,505.39 $4,832.37 $0.00 $2,813.18 $0.00 $0.00 $9,113.48 $2,663.59 $0.00 $200.00
$146.12
$843.43
$16,605.05 $4,505.39 $4,832.37 $0.00 $2,813.18 $0.00 $0.00 $9,113.48 $2,663.59 $0.00 $200.00
Total WMS
$41,430.37
$146.12
$843.43
$40,733.06
CENTRAL OFFICE ACCOUNTS
Balance Oct. 30th
Receipts
Expenses
Balance Feb. 28th
Interest Investments
$3,595.67
$42.49
Total Central Office Accounts
$3,595.67
$42.49
$0.00
$3,638.16
$394,000.59
$83,574.39
$69,172.90
$408,402.08
Total Activity Fund
<<31>>
$3,638.16
Page 32
CENTRAL OFFICE TRUST ACCOUNTS B & P Rohling Scholarship B & P Rohling Treasury Notes B & P Rohling C.D. Illeen Rohling Scholarship Illeen Rohling Treasury Note Illeen Rohling C.D. Jeff Culture Fair Scholarship Total Trust Fund
TRUST & AGENCY FUNDS Balance Receipts Oct. 30th $7,456.14 $74,000.00 $17,106.79 $18,389.14 $0.00 $28,373.29 $1,550.85 $146,876.21
CENTRAL OFFICE Balance SPECIAL PURPOSE TRUST ACCOUNTS July 31st Industrial Tech Madison Friends of Playground Checking Madison Friends of Playground C.D. Total Special Purpose Trust Fund
CENTRAL OFFICE AGENCY ACCOUNTS Agency Fees Account AG Learning Center Retiree Health Insurance-COBRA Total Agency Fund
$0.00 Receipts
$45,441.73 $738.07 $7,500.00 $53,679.80
Balance Oct. 30th
$0.00
Receipts
Expenses
$0.00 Expenses
$0.00
Expenses
Balance Feb. 28th $7,456.14 $74,000.00 $17,106.79 $18,389.14 $0.00 $28,373.29 $1,550.85 $146,876.21 Balance July 31st $45,441.73 $738.07 $7,500.00 $53,679.80
Balance Feb. 28th
$15,303.66 $0.00 $9,614.66 $24,918.32
$18,138.78
$192.48
$50,222.56 $68,361.34
$51,796.60 $51,989.08
$33,249.96 $0.00 $8,040.62 $41,290.58
Grand Total
$619,474.92
$151,935.73
$121,161.98
$650,248.67
Checking CNB #83 Agency CSB Checking #7203383 Money Market CNB#1202647 Payroll Checking FNB#1713759 Petty Cash Certificates of Deposit Treasury Notes Bank Total
$227,541.84 $16,233.66 $282,599.60 $0.47 $2,000.00 $52,980.08 $74,000.00 $655,355.65
$283,661.93 $34,179.96 $282,632.11 $1.68 $2,000.00 $52,980.08 $74,000.00 $729,455.76
Less: Warrants Outstanding Accrued Salaries/Fringes Payable Accrued Interest Receivable Less Accounts Payable Plus Accounts Receivable Plus: Deposits in Transit Reconciled Total
$35,880.26 $0.47 $0.00 $0.00 $0.00 $0.00 $619,474.92
$79,205.41 $1.68 $0.00 $0.00 $0.00 $0.00 $650,248.67
<<32>>
Page 33
FNB PAYROLL RECONCILIATION FEBRUARY 2015
BOOK Beginning Balance 2/01/15 Deposits Interest Total Deposits
$
59,673.62
$
2,852,429.09
Less Warrants Written and EFT
$ $
2,912,102.71 2,851,967.15
Ending Balance 2/28/15
$
60,135.56
$
458,202.69
$
60,135.56
$ $
2,852,409.47 19.62
BANK Ending Balance 2/28/15 Less Paypal Deposit in Error Plus Check #245055 Cleared Twice Less Outstanding Warrants and EFT Plus November Warrants/EFT Cleared October Plus Deposits in Transit Adjusted Ending Balance
$ $ $ $ $
774.09 398,841.22 -
Plus(Less) Bank Encoding Errors
$
Ending Balance 2/28/15
$
<<33>>
60,135.56
Page 34
FNB PAYROLL TAX FUND RECONCILIATION FEBRUARY 2015
BOOK Beginning Balance 2/01/15 Deposits Interest Total Deposits
$
2,170.34
$
876,588.06
Less Warrants Written and EFT
$ $
878,758.40 876,602.94
Ending Balance 2/28/15
$
2,155.46
$
67,741.86
$
2,155.46
$ $
876,582.07 5.99
BANK Ending Balance 2/28/15 Less June Deposit Cleared July Plus Deposits in Transit Less Outstanding Warrants and EFT Adjusted Ending Balance
$ $ $
65,586.40
Plus Bank Errors
$
Ending Balance 2/28/15
$
<<34>>
2,155.46
Page 35 06-Mar-15
Maximum budget calculations:
Worksheet Line #
Actual 2010-11
Actual 2011-12
Actual 2012-13
Actual 2013-14
Estimated 2014-15
Regular Program Cost......................
Line 5.1 + Line 5.2
31,912,492
32,053,202
31,832,905
32,438,240
34,022,450
District Supplemental weighting...........
Line 5.3
573,593
727,509
673,468
713,727
830,044
District Special Education Costs...........
Line 5.4
4,733,403
4,602,742
4,360,627
4,455,109
4,513,812
Teacher Salary Supplement - Starting in 2010
Line 5.5
2,668,282
2,668,282
2,677,603
2,729,825
2,865,721
Professional Development Supplement -Starting in 2010
Line 5.6
290,062
290,062
291,329
297,249
312,541
Early Intervention Supplement - Starting in 2010
Line 5.7
361,863
361,863
362,463
368,898
385,919
AEA Special Ed Costs......................
Line 5.8
1,609,594
1,577,420
1,597,196
1,627,924
1,700,051
AEA Media & Others........................
Line 5.9,5.10,5.11,5.12,5.13,5.14,5.15 595,701
420,626
412,989
472,196
507,754
Increase for December Special Ed Count.... Decrease for December Special Ed Count....
(17,304)
(7,921)
(12,242)
AEA Calculation
S.B.R.C. Growth: Semi-annual apportionment.....Frozen @ $91,477/Open Enrollment Tuition Out
201,880
Special Education [Includes SBRC ADD-BACK ].....................
165,901
151,193
274,833
69,419
31,799
195,136
169,552
ESL/ELL...............................
Local Board decision
707,231
740,189
727,228
838,138
741,453
Drop-out Program....................... Line 5.16
Local Board decision
1,041,291
663,083
605,042
976,452
920,552
44,678,088
44,340,298
43,723,842
45,379,806
46,957,607
2,177,255
2,256,709
Controlled Budget....................
Sum of sub-totals
Instructional Support Program - Starting in FY14
Line 10.27
State Wide Voluntary Preschool start in FY09
Line 7.34
Miscellaneous Incomes........................
(see page two )
Unspent balance from previous year........
carried forward
829,503
1,033,644
693,116
948,755
974,365
5,049,112
5,274,288
4,027,047
5,151,104
5,935,446
3,716,270 _________
Maximum Budget....................... Expenditures..............................
"New money" over previous year...........
6,215,522 _________
3,263,581 _________
4,462,285 _________
Sum of last three
54,272,974
56,732,300
54,659,527
56,920,501
60,586,413
Actual or estimate
48,188,903
50,516,778
51,395,946
52,458,216
54,868,931
88.79% Unspent budget capacity..............
6,084,070 _________
Budget less expenses.................
89.04%
94.03%
6,084,070
6,215,522
278,917
294,626
(274,338)
2,372,039
2,459,326
(2,072,772)
4,239
2,327,875
Diff year to year
3,263,581
92.16%
90.56%
4,462,285
5,717,482
645,594
1,700,527
(Line 1 & 2)
Increases in Maximum budget ie. Line 19: all sources...........................
Diff year to year
Increases in spending .......
<<35>>
879,168
2,260,974
3,665,911
1,062,270
2,410,715
Page 36
06-Mar-15 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- 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: Textbooks/Tuition from parents 11-1942900 Student Fees/Fines 11-1945900 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 State payment equivalent to 2% allowable growth FY14 only 11-3118900 Foster Care State Court-Placed Revenue 11-3120900 State Court-Placed Revenue 11-3123900 Teacher Mentoring & Induction 11-3202900 Non-public Transportation aid 11-3221900 Non-public Textbook aid 11-3222900 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 State VOC-TECH 11-3261900 Empowerment - School Ready 11-3312900 Empowerment - Prof Develp 11-3315900 Successful Progression for Early Readers FY14 11-3342900
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 25,538 1,524 145,922 58,658 61,264 63,375 12,295 97,569 4,800
<<36>>
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 10,668 67,812 -
Actual 2012-13 51,151 191,404 364,764 2,300 62,725 16,225 83,014 10,487 17,682 21,969 16,500 143,625 158,329 1,314 18,034 4,805 195,393 13,375 1,033 5,640 51,815 40,653 13,543 1,704 145,676 58,538 60,980 62,199 14,040 73,987 -
Actual 2013-14 43,163 221,911 301,745 1,520 57,840 16,600 83,775 16,415 15,737 16,832 11,000 170,405 155,253 3,535 48,732 13,020 213,033 13,500 998 635,940 5,729 6,639 67,600 14,738 1,839 171,855 69,067 71,948 73,386 18,729 64,800 600 56,073
Estimate Received Year to date 2014-15 Year to date % Rec'd 50,000 21,023 42.05% 200,000 73,672 36.84% 300,000 164,185 54.73% 1,500 0.00% 60,000 0.00% 15,000 8,625 57.50% 80,000 51,334 64.17% 10,000 9,050 90.50% 15,000 13,419 89.46% 17,000 16,575 97.50% 5,000 5,000 100.00% 140,000 103,853 74.18% 175,000 154,068 88.04% 7,500 7,418 98.91% 35,000 19,898 56.85% 2,500 804 32.14% 175,000 102,131 58.36% 13,100 11,250 85.88% 900 253 28.07% #DIV/0! #DIV/0! 54,600 27,300 50.00% 15,000 0.00% 2,177 2,177 100.00% 171,855 128,891 75.00% 69,067 51,800 75.00% 71,948 53,961 75.00% 73,386 55,039 75.00% 12,000 0.00% 74,000 8,267 11.17% 800 800 100.00% 56,471 56,471 100.00%
Page 37
Miscellaneous Income Descriptions: Teacher Leadership Compensation Grant FY14 Compentency Based Education Grant FY14 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 Flood Control Title I Reading- Current Year Title I SINA FY14 Title I Reading - Carryover IDEA Subgrant - Math Federal IDEA-Part B Local Services Carl Perkins I & II/Federal Vocational Aid Title II - Fed Class Size Reduction- Beg in FY00 AIDS Education (Beginning in FY14) Title III-ELL Title VI Assessment Grant Federal Grant Through AEA - IRIS - Beginning in FY10 Medicaid Direct Services Preschool Headstart Permanent Transfers In from Activity Fund Sale of material Total Miscellaneous..................................................
06-Mar-15 Coding: 11-3387900 11-3388900 11-3801900 11-4024-900 11-4026-900 11-4031-900 11-4035-900 11-4041-900 11-4203900 11-4501900 11-4501901 11-4511900 11-4514900 11-4521900 11-4530900 11-4549900 11-4577900 11-4644900 11-4648900 11-4720900 11-4734900 11-4790900 11-5221000 11-5314900
Actual 2010-11 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
<<37>>
Actual 2011-12 6,494 9,360 92,163 849,263 683,570 300,381 27,117 287,026 61,088 218,386
Actual 2012-13 6,545 46,385 843,671 106,359 295,828 65,213 224,812
64,862 41,614 33,514 33,625 13,564 314,920 455,538 33,672 21,481 1,413 4,557 5,274,288 4,027,047
Actual 2013-14 24,661 10,033 5,766 899,200 28,208 178,551 266,692 44,785 212,215 170 29,067 28,314 753,979 5,508 5,151,104
Estimate Received Year to date 2014-15 Year to date % Rec'd 1,650,458 1,650,458 100.00% 14,069 10,552 75.00% 5,800 5,309 91.53% 38,375 38,375 100.00% 896,884 448,284 49.98% 21,478 0.00% 95,389 47,694 50.00% 267,211 133,606 50.00% 63,000 0.00% 209,938 0.00% #DIV/0! 38,000 0.00% 26,040 20,832 80.00% 700,000 361,663 51.67% 5,000 4,545 90.90% 5,935,446 3,868,582 65.18%
Page 38
Prepared for the March 9, 2015 Board Meeting - Data as of February 2015
Maximum Budget
Actual FY13 54,659,527
Expenditures
51,395,946
94.03%
3,263,581
5.97%
Unspent Authority
$
% of Budget
YTD %
Estimate FY14 56,920,501
94.03%
52,458,216
92.16%
4,462,285
7.84%
$ 287,117 $ 2,151,431 $ 4,630,953 $ 4,537,243 $ 4,399,266 $ 4,289,939 $ 4,800,500 $ 4,529,897 $ 3,659,921 $ 4,822,342 $ 4,398,215 $ 9,951,391 $ 52,458,216
0.50% 3.78% 8.14% 7.97% 7.73% 7.54% 8.43% 7.96% 6.43% 8.47% 7.73% 17.48% 92.16%
5.97% $
% of Budget
YTD %
Estimate FY15 60,586,413
92.16%
54,868,931
90.56%
90.56%
5,717,482
9.44%
9.44%
606,320 1,795,425 3,943,631 5,934,839 4,015,620 4,490,676 4,757,958 4,725,566
1.00% 2.96% 6.51% 9.80% 6.63% 7.41% 7.85% 7.80% 0.00% 0.00% 0.00% 0.00% 49.96%
1.11% 4.38% 11.56% 22.38% 29.70% 37.88% 46.56% 55.17% 55.17% 55.17% 55.17% 55.17%
7.84% $
% 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
$ 562,409 $ 1,518,512 $ 4,576,295 $ 4,416,299 $ 4,305,228 $ 4,283,876 $ 4,311,172 $ 4,421,448 $ 3,809,379 $ 4,650,995 $ 4,276,347 $ 10,263,985 $ 51,395,946
1.03% 2.78% 8.37% 8.08% 7.88% 7.84% 7.89% 8.09% 6.97% 8.51% 7.82% 18.78% 94.03%
1.09% 4.05% 12.95% 21.55% 29.92% 38.26% 46.65% 55.25% 62.66% 71.71% 80.03% 100.00%
0.55% 4.65% 13.48% 22.13% 30.51% 38.69% 47.84% 56.48% 63.45% 72.65% 81.03% 100.00%
$ $ $ $ $ $ $ $
$ 30,270,035
R:\Monthly Brd <<38>> Reports\Monthy History of Expenditures to budget .xls Budget-Exp Comparison
Prepared for the March 9, 2015 Board Meeting - Data as of February 2015. % of Budget
Budgeted Revenues
Actual FY13 50,784,233
Revenues
51,019,256
100.46%
Difference
$ (235,023)
YTD %
-0.46%
Estimated FY14 53,829,305
% of Budget
54,070,658
100.45%
$ (241,353)
Page 39
YTD %
-0.45%
Estimated FY15 55,708,105
% of Budget
56,139,177
100.77%
$ (431,072)
-0.77%
$ 1,712,699 $ 154,750 $ 4,399,189 $10,688,102 $ 4,377,088 $ 4,205,473 $ 4,534,320 $ 3,734,502
3.07% 0.28% 7.90% 19.19% 7.86% 7.55% 8.14% 6.70% 0.00% 0.00% 0.00% 0.00% 60.68%
YTD %
Dollar amount and Percent of Revenues received by month: July August September October November December January February March April May June
$ 19,340 $ 170,703 $ 4,524,178 $ 9,428,430 $ 4,369,252 $ 3,665,303 $ 3,996,859 $ 3,356,788 $ 3,469,439 $ 9,774,125 $ 3,961,443 $ 4,283,395 $51,019,256
0.04% 0.34% 8.91% 18.57% 8.60% 7.22% 7.87% 6.61% 6.83% 19.25% 7.80% 8.43% 100.46%
0.04% 0.37% 9.24% 27.72% 36.28% 43.47% 51.30% 57.88% 64.68% 83.84% 91.60% 100.00%
$ 7,267 $ 131,530 $ 4,711,872 $10,111,012 $ 4,405,803 $ 3,852,629 $ 4,390,123 $ 3,618,133 $ 3,816,557 $10,377,885 $ 4,052,338 $ 4,593,018 $54,068,166
0.01% 0.24% 8.75% 18.78% 8.18% 7.16% 8.16% 6.72% 7.09% 19.28% 7.53% 8.53% 100.44%
0.01% 0.26% 8.97% 27.67% 35.82% 42.94% 51.06% 57.75% 64.81% 84.01% 91.50% 100.00%
$33,806,123
3.05% 3.33% 11.16% 30.20% 38.00% 45.49% 53.57% 60.22% 60.22% 60.22% 60.22% 60.22%
R:\Monthly Brd <<39>> Reports\Monthy History of Expenditures to budget .xls Budget-Rev Comparison
Prepared for the March 9, 2015 Board Meeting - Data as of February 2015
Page 40
Actual FY13 Total
Revenues 51,019,256
Actual FY14 Expenditures 51,395,946
Excess revenue over expenditures
$
(376,691)
Revenues 54,070,658
Estimate FY15 Expenditures 52,458,216
-0.74%
Revenues 56,139,177
$ 1,612,442
2.98%
$ 287,117 $ 2,151,431 $ 4,630,953 $ 4,537,243 $ 4,399,266 $ 4,289,939 $ 4,800,500 $ 4,529,897 $ 3,659,921 $ 4,822,342 $ 4,398,215 $ 9,951,391 $ 52,458,216
0.55% 4.10% 8.83% 8.65% 8.39% 8.18% 9.15% 8.64% 6.98% 9.19% 8.38% 18.97%
Expenditures 54,868,931 $ 1,270,246
2.26%
Rev/Exp received/spent by month: July August September October November December January February March April May June
$ 19,340 $ 170,703 $ 4,524,178 $ 9,428,430 $ 4,369,252 $ 3,665,303 $ 3,996,859 $ 3,356,788 $ 3,469,439 $ 9,774,125 $ 3,961,443 $ 4,283,395 $ 51,019,255
0.04% 0.33% 8.87% 18.48% 8.56% 7.18% 7.83% 6.58% 6.80% 19.16% 7.76% 8.40%
$ 562,409 $ 1,518,512 $ 4,576,295 $ 4,416,299 $ 4,305,228 $ 4,283,876 $ 4,311,172 $ 4,421,448 $ 3,809,379 $ 4,650,995 $ 4,276,347 $ 10,263,985 $ 51,395,946
1.09% 2.95% 8.90% 8.59% 8.38% 8.34% 8.39% 8.60% 7.41% 9.05% 8.32% 19.97%
$ $ $ $ $ $ $ $ $ $ $ $
(543,069) (1,890,878) (1,942,996) 3,069,135 3,133,160 2,514,588 2,200,275 1,135,615 795,675 5,918,804 5,603,900 (376,691)
$ 7,267 $ 131,530 $ 4,711,872 $ 10,111,012 $ 4,405,803 $ 3,852,629 $ 4,390,123 $ 3,618,133 $ 3,816,557 $ 10,377,885 $ 4,052,338 $ 4,595,510 $ 54,070,658
0.01% 0.24% 8.71% 18.70% 8.15% 7.13% 8.12% 6.69% 7.06% 19.19% 7.49% 8.50%
<<40>>
$ (279,851) $ (2,299,752) $ (2,218,833) $ 3,354,935 $ 3,361,472 $ 2,924,162 $ 2,513,785 $ 1,602,021 $ 1,758,657 $ 7,314,200 $ 6,968,323 $ 1,612,442
$ $ $ $ $ $ $ $
1,712,699 154,750 4,399,189 10,688,102 4,377,088 4,205,473 4,534,320 3,734,502
$ 33,806,123
3.05% 0.28% 7.84% 19.04% 7.80% 7.49% 8.08% 6.65% 0.00% 0.00% 0.00% 0.00%
$ $ $ $ $ $ $ $
606,320 1,795,425 3,943,631 5,934,839 4,015,620 4,490,676 4,757,958 4,725,566
1.11% 3.27% 7.19% 10.82% 7.32% 8.18% 8.67% 8.61% 0.00% 0.00% 0.00% 0.00%
$ $ $ $ $ $ $ $ $ $ $ $
1,106,378 (534,297) (78,739) 4,674,525 5,035,992 4,750,790 4,527,151 3,536,087 3,536,087 3,536,087 3,536,087 3,536,087
$ 30,270,035
R:\Monthly Brd Reports\Monthy History of Expenditures to budget .xls Revenue-Exp Comparison
Page 41
PPEL and Capital Projects Funds 02-24-15 Delay Phase 2 until fall of 2016 or change priority Jefferson Construction Starting in April 2014 Beginning Balance Additional Funding Statewide Sales Tax PPEL Levy Total Available High School Construction Costs Completion Phase 1 HVAC Phase 2 Construction Phase 2 furnishing Architect Fee/Design Phase 3 Construction Phase 3 furnishing Architect Fee/Design Phase 4 Construction Phase 4 furnishing Architect Fee/Design Phase 5 Construction Phase 5 furnishing
FY14 2013-2014 $6,109,575 $6,172,817 $4,659,836 $1,512,981 $12,282,392 $3,068,248 $2,685,776 $257,457
Cap Projects/PPEL Balance
FY16 2015-2016 $1,482,223 $5,738,805 $4,212,099 $1,526,706 $7,221,028 $0
$125,015
FY17 2016-2017 $1,227,712 $5,754,072 $4,212,099 $1,541,973 $6,981,784 $2,173,285
FY18 2017-2018 $2,252,941 $5,769,492 $4,212,099 $1,557,393 $8,022,433 $4,738,400
$2,000,000
$1,800,000 $250,000
FY19 2018-2019 $728,474 $5,785,066 $4,212,099 $1,572,967 $6,513,540 $2,688,400
FY20 2019-2020 $1,269,581 $5,800,795 $4,212,099 $1,588,696 $7,070,377 $2,688,400
$173,285 $2,400,000 $100,000 $188,400 $2,400,000 $100,000 $188,400
Jefferson Construction Costs $1,802,618 Raze personal properties $100,009 Purchase additional personal properties $70,403 Construction - Bi-State Construction $1,090,656 Construction - Surveys/Testing/Inspections/Asbestos Abatement $31,863 Technology - Infrastructure Raze Jefferson building Furnishings Playground Architect Fee/Design $509,687 Maintenance/Equip./Non-Instr Software $1,526,298 Non-Instructional Software $174,204 Vehicles - 3 busses, vans, equipment $518,714 HS 1:1 Computer Lease $617,967 Lease of Properties - Flickinger and MALC $55,558 Facility maintenance yearly upkeep/upgrade $159,854 MS 1:1 Computer Lease Total Outlay
FY15 2014-2015 $5,885,227 $5,717,176 $4,212,099 $1,505,077 $11,602,403 $0
$6,397,165 $5,885,227
$8,552,826 $46,771 $88,353 $8,265,871 $50,800
$101,031 $1,567,354 $397,081 $267,617 $617,967 $55,558 $229,131 $10,120,180 $1,482,223
<<41>>
$3,587,758
$0
$0
$0
$2,400,000 $100,000 $188,400 $0
$1,561,603 $316,155 $500,000 $1,000,000 $200,000 $10,000 $2,405,558 $300,000 $400,000 $600,000 $55,558 $750,000 $300,000
$2,555,558 $300,000 $400,000 $600,000 $55,558 $900,000 $300,000
$2,555,558 $300,000 $400,000 $600,000 $55,558 $900,000 $300,000
$2,555,558 $300,000 $400,000 $600,000 $55,558 $900,000 $300,000
$2,555,558 $300,000 $400,000 $600,000 $55,558 $900,000 $300,000
$5,993,316
$4,728,843
$7,293,958
$5,243,958
$5,243,958
$1,227,712
$2,252,941
$728,474
$1,269,581
$1,826,418
R:\Financial Forecasting\Capital Projects\+Capital Projects Cash Flow 2-24-15.xlsxPhase2 2016
