Consolidated Financial Statement

Sources and Uses of Funds - General Fund

Minnesota Department of Education
Two Year Period Ending June 30, 2014
MOORHEAD PUBLIC SCHOOL DISTRICT #0152-01
Actual

% of Total

Actual

% of Total

12-13

12-13

13-14

13-14

Sources of General Funds

Federal Sources (4.7%)
Local Sources (7.6%)

Sources of Funds:
Local Sources:
Property Taxes

$6,694,523

11.3%

$3,640,514

5.8%

All Other Local

$1,295,555

2.2%

$1,107,001

1.8%

Total Local Sources

$7,990,079

13.5%

$4,747,515

7.6%

General Education Aid

$38,921,534

65.8%

$41,336,295

65.8%

Special Education Aid

$8,103,530

13.7%

$9,682,600

15.4%

State Sources:

All Other State Aid

Total State Sources

$843,934

1.4%

$4,063,666

6.5%

$47,868,997

80.9%

$55,082,561

87.7%

$3,277,391

5.5%

$2,978,047

4.7%

$59,136,467

100.0%

$62,808,124

100.0%

Federal Sources:
Federal Sources

Total Sources of Funds:

State Sources (87.7%)

Uses of General Funds by

Function/Activity
Student Transportation (5.9%)

District Level Administration (3.1%)

Facilities, Operations and Maintenance (13.8%)

Uses of Funds:
Instruction:
Salaries

$27,445,427

48.5%

$28,435,600

47.4%

Benefits and Payroll Taxes

$8,128,972

14.4%

$9,000,097

15.0%

All Other

$3,328,449

5.9%

$3,177,006

5.3%

$38,902,848

68.7%

$40,612,704

67.7%

Total Instruction

Instruct, Supp Serv & Sch Admin (77.2%)

Instructional and Pupil Support Services:

Salaries

$2,287,200

4.0%

$2,426,433

4.0%

Benefits and Payroll Taxes

$576,532

1.0%

$628,289

1.0%

All Other

$308,077

.5%

$438,282

.7%

$3,171,809

5.6%

$3,493,005

5.8%

$1,614,141

2.9%

$1,748,843

2.9%

$336,265

.6%

$399,149

.7%

$9,111

.0%

$8,772

.0%

$1,959,516

3.5%

$2,156,764

3.6%

$1,330,641

2.4%

$1,367,478

2.3%

$226,564

.4%

$233,740

.4%

All Other

$6,112,156

10.8%

$6,672,702

11.1%

Total Facilities, Operations and Maintenance

$7,669,362

13.6%

$8,273,921

13.8%

$51,703,535

91.4%

$54,536,394

90.9%

Salaries

$650,885

1.2%

$580,422

1.0%

Benefits and Payroll Taxes

$104,468

.2%

$99,181

.2%

All Other

$2,538,482

4.5%

$2,859,437

4.8%

Total Student Transportation

$3,293,835

5.8%

$3,539,040

5.9%

$1,086,270

1.9%

$1,168,389

1.9%

$256,135

.5%

$277,414

.5%

Total Instructional and Pupil Support Services

School Level Administration:
Salaries
Benefits and Payroll Taxes
All Other
Total School Level Administration

Uses of General Funds - School Level

vs District Level
Student Transportation (5.9%)

District Level Administration (3.1%)

Facilities, Operations and Maintenance:

Salaries
Benefits and Payroll Taxes

School Level Educational Services (91.0%)

Subtotal School Level Education Services:

Uses of General Funds - Employee

Compensation vs All Other

Student Transportation:

All Other (22.6%)

District Level Administration:

Salaries
Benefits and Payroll Taxes
All Other
Total District Level Administration

$249,172

.4%

$442,542

.7%

$1,591,576

2.8%

$1,888,346

3.1%

Consolidated Financial Statement

Salaries (59.6%)
Benefits and Payroll Taxes (17.8%)

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Consolidated Financial Statement

Sources and Uses of Funds - General Fund
Minnesota Department of Education
Two Year Period Ending June 30, 2014
MOORHEAD PUBLIC SCHOOL DISTRICT #0152-01
Actual

% of Total

Actual

% of Total

12-13

12-13

13-14

13-14

Total Uses of Funds:

$56,588,946

100.0%

$59,963,779

100.0%

Additional:
Sources Over (Under) Uses
Other Financing Sources(Uses)
Other Adjustments

$2,547,521

$2,844,345

$5,957

$2,435

$0

$26,325,387

Net Transfers In (Out)

$0

$0

Net Changes in Funds

$2,553,478

$29,172,167

Beginning of Year

$10,609,216

-$13,162,694

End of Year

$13,162,694

$16,009,473

Total Fund Balance:

Consolidated Financial Statement

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Consolidated Financial Statement

Sources and Uses of Funds - General Fund
Minnesota Department of Education
Two Year Period Ending June 30, 2014
MOORHEAD PUBLIC SCHOOL DISTRICT #0152-01
Key Statistics

Sources and Uses of Funds

Actual

Actual

12-13

13-14

Number of Students (ADM-Average Daily Membership)

Per Student Sources of Funds - General Fund

General Fund

Total Sources

$59,136,467

$62,808,124

Total Uses

$56,588,946

$59,963,779

$5,957

$26,327,822

$2,553,478

$29,172,167

Per Student Uses of Funds - General Fund

Instruction and Support Services
School Level Administration
Facilities, Operations and Maintenance
Student Transportation
District Level Administration
Total Per Student Use of Funds - General Fund

$13,162,694

$16,009,473

ADM Served per Licensed Instructional Staff

Total Sources

$2,430,732

$2,788,666

Total Uses

$2,523,603

$2,743,652

Other Financing Sources (Uses) & Net Transfers

Net Change in Funds
Ending Fund Balance (See Note 1)

Actual
12-13

Actual
13-14

5,708
5,708
$10,360
$10,360
$7,371
$7,371
$343
$1,344
$577
$279
$9,914

5,762
5,762
$10,901
$10,901
$7,655
$7,655
$374
$1,436
$614
$328
$10,408

16.83
16.83

16.15
16.15

Other Funds
Food Service

Other Financing Sources (Uses) & Net Transfers

$0

$0

Net Change in Funds

-$92,870

$45,014

Ending Fund Balance (See Note 1)

$663,772

$708,786

Total Sources

$1,715,254

$1,580,737

Total Uses

$1,776,892

$1,431,320

Community Service

Other Financing Sources (Uses) & Net Transfers

$0

$0

-$61,638

$149,417

$23,474

$172,891

Total Sources

$0

$0

Total Uses

$0

$0

Other Financing Sources (Uses) & Net Transfers

$0

$0

Net Change in Funds

$0

$0

Ending Fund Balance (See Note 1)

$0

$0

Net Change in Funds

Ending Fund Balance (See Note 1)

Building Construction

Debt Service
Total Sources

$5,749,758

$5,190,385

Total Uses

$5,733,538

$40,230,507

$0

$35,025,819

Other Financing Sources (Uses) & Net Transfers

Net Change in Funds
Ending Fund Balance (See Note 1)

$16,221

-$14,303

$1,222,322

$1,208,019

Total

Total Sources

$69,032,211

$72,367,912

Total Uses

$66,622,978

$104,369,258

Notes: 1. Amount Includes Reserved Fund Balances

Consolidated Financial Statement

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Consolidated Financial Statement

Sources and Uses of Funds - General Fund
Minnesota Department of Education
Two Year Period Ending June 30, 2014
MOORHEAD PUBLIC SCHOOL DISTRICT #0152-01
Sources and Uses of Funds
Actual

Actual

12-13

13-14

Other Financing Sources/Uses & Net Transfers

Net Change in Funds
Ending Fund Balance (See Note 1)

$5,957

$61,353,641

$2,415,189

$29,352,295

$15,072,261

$18,099,169

Notes: 1. Amount Includes Reserved Fund Balances

Consolidated Financial Statement

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