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Purpose of Report: To receive School Board approval of the FY19 Budget and to receive
authorization to certify levies to the Minnehaha and Lincoln County Auditors.
The Sioux Falls School Board held a public work session on the budget April 4, 2018 to review
the program budgets as presented by the Administration. On April 11, 2018, a public hearing
on the District’s FY19 budget was held. No comments were received from the public in
attendance at either meeting.
The School Board granted tentative approval of the budget at its meeting held April 11, 2018.
Since the tentative approval, there has been one change to the Special Education Revenue
Budget substituting $500,000 of Federal IDEA revenues for $500,000 of local property taxes to
fully reflect a planned $0.20 (20 cents) decrease in the Special Education discretionary levy.
Purpose of Report: To receive School Board approval of the FY19 Budget and to receive
authorization to certify levies to the Minnehaha and Lincoln County Auditors.
Explanation:
The Sioux Falls School Board held a public work session on the budget April 4, 2018 to review
the program budgets as presented by the Administration. On April 11, 2018, a public hearing
on the District’s FY19 budget was held. The School Board granted tentative approval of the
budget at its meeting held April 11, 2018. No comments were received from the public in
attendance at either meeting.
The School Board granted tentative approval of the budget at its meeting held April 11, 2018.
Since the tentative approval, there has been one change to the Special Education Revenue
Budget substituting $500,000 of Federal IDEA revenues for $500,000 of local property taxes to
fully reflect a planned $0.20 (20 cents) decrease in the Special Education discretionary levy.
A motion was made by ______ and seconded by _____, ____ votes “yes” on roll call, adopting the FY18 Budget of the Sioux
Falls School District 49-5 (see MRF # and Action 37817, adopted 7/10/2017) and certifying the levies to the Minnehaha
and Lincoln County Auditors, as follows:
FY19
Expenditure/
FY19 Cash from FY19
Transfer
Revenue Transfers Fund Total Funds Expenditure Transfers
Budget
Fund Fund Description Budget In Balance Available Budget Out
10 General* $165,805,856 $5,900,000 $888,955 $172,594,811 $172,594,811 $ - $172,594,811
21 Capital 32,810,492 - - 32,810,492 26,843,870 5,750,000 32,593,870
22 Special Education** 45,752,551 - 621,887 46,374,438 46,374,438 - 46,374,438
51 Food Service 11,958,896 - 85,896 12,044,792 320,525 - 320,525
55 Community Education Svc 6,316,196 - - 6,316,196 6,879,357 - 6,879,357
56 Reprographics Fund 766,027 - - 766,027 766,027 - 766,027
57 House Construction - - 1,233 1,233 1,233 - 1,233
65 Self-Insurance Trust 35,877,869 - - 35,877,869 37,458,413 - 37,458,413
Totals $299,287,887 $5,900,000 $1,597,971 $306,785,858 $291,238,674 $5,750,000 $296,988,674
* There is a $150,000 transfer from the Post-Secondary Technical Fund to the General Fund to offset indirect costs.
**The first $14.5 million of state and local special education non-federal, non CEIS expenditures are local expenditures; the remainder are
state expenditures.
TAX-SUPPORTED FUNDS
REVENUES
Combined Unrestricted Restricted Special Capital
General General General Education Outlay Proof
Source Fund Fund Fund Fund Fund Total
Local Property Taxes $ 64,333,533 $ 64,333,533 $ - $ 15,979,624 $ 32,190,282 $ 112,503,439
State Revenue 84,695,393 84,695,393 - 23,268,075 - 107,963,468
Federal Revenue 11,151,822 - 11,151,822 5,734,852 374,638 17,261,312
County (traffic fines) 1,000,000 1,000,000 - - - 1,000,000
Other Local Sources 4,625,108 4,436,428 188,680 770,000 245,572 5,640,680
Total Revenues $ 165,805,856 $154,465,354 $ 11,340,502 $ 45,752,551 $ 32,810,492 $ 244,368,899
Cash from Fund Balance 888,955 888,955 - 621,887 - 1,510,842
Transfers In 5,900,000 5,900,000 - - - 5,900,000
Total Revenues, Transfers & Cash $ 172,594,811 $161,254,309 $ 11,340,502 $ 46,374,438 $ 32,810,492 $ 251,779,741
EXPENDITURES
Combined Unrestricted Restricted Special Capital
General General General Education Outlay Proof
Use Fund Fund Fund Fund Fund Total
Salaries $ 110,003,674 $105,106,711 $ 4,896,963 $ 29,850,849 $ - $ 139,854,523
Benefits 35,972,780 34,472,742 1,500,038 9,858,375 - 45,831,155
Purchased Services 19,362,886 14,867,846 4,495,040 5,563,973 325,000 25,251,859
Supplies and Materials 6,735,269 6,411,208 324,061 929,536 - 7,664,805
Dues and Fees 520,202 395,802 124,400 21,705 670,944 1,212,851
Capital Acquisition - - - 150,000 11,894,191 12,044,191
Debt Services - - - - 13,953,735 13,953,735
Total Expenditures $ 172,594,811 $161,254,309 $ 11,340,502 $ 46,374,438 $ 26,843,870 $ 245,813,119
Transfers Out - - - - 5,750,000 5,750,000
Reserves - - - - - -
Total Expenditures and Transfers $ 172,594,811 $161,254,309 $ 11,340,502 $ 46,374,438 $ 32,593,870 $ 251,563,119
SELF-SUPPORTED FUNDS
REVENUES
Community House Food Insurance
Reprographics Education Construction Service Trust Proof
Source Fund Fund Fund Fund Fund Total
Property Taxes $ - $ - $ - $ - $ - $ -
State Revenue - - - 52,476 - 52,476
Federal Revenue - - - 7,173,234 - 7,173,234
Other Local Sources 766,027 - - 4,733,186 35,877,869 41,377,082
Tuition and Fees - 6,316,196 - - - 6,316,196
Total Revenue $ 766,027 $ 6,316,196 $ - $ 11,958,896 $ 35,877,869 $ 54,918,988
Cash from Fund Balance - - 1,233 85,896 - 87,129
Transfers In - - - - - -
Total Revenue, Transfers & Cash $ 766,027 $ 6,316,196 $ 1,233 $ 12,044,792 $ 35,877,869 $ 55,006,117
EXPENDITURES
Community House Food Insurance
Reprographics Education Construction Service Trust Proof
Expenditure Fund Fund Fund Fund Fund Total
Salaries $ 118,441 $ 4,838,551 $ - $ 4,052,015 $ - $ 9,009,007
Benefits 35,319 1,012,152 - 1,314,082 - 2,361,553
Purchased Services 557,267 698,481 1,233 449,405 - 1,706,386
Supplies and Materials 55,000 293,448 - 5,740,055 - 6,088,503
Dues and Fees - 36,725 168,710 37,458,413 37,663,848
Capital Acquisition - - - 330,000 - 330,000
Total Expenditures $ 766,027 $ 6,879,357 $ 1,233 $ 12,054,267 $ 37,458,413 $ 57,159,297
Non-Cash Depreciation Expense - 11,300 1,952 320,525 - 333,777
Cash for Equipment - - - - - -
Transfers Out - - - - - -
Total Expenditures & Transfers $ 766,027 $ 6,890,657 $ 3,185 $ 12,374,792 $ 37,458,413 $ 57,493,074
Increase/
Source FY18 FY19 (Decrease)
District Property Tax Levy $ 62,883,398 $ 64,333,533 $ 1,450,135
Gross Receipts Tax 1,800,000 1,900,000 100,000
Mobile Home Tax 31,000 26,000 (5,000)
Penalties & Interest on Taxes 120,000 120,000 -
Tuition Sources 347,983 312,228 (35,755)
Transportation Fees 15,000 50,000 35,000
Interest Earned 150,000 400,000 250,000
Gate Receipts/Ticket Sales 258,200 228,200 (30,000)
Rentals 50,000 50,000 -
Parking Fees 100,000 100,000 -
County Apportionment 1,020,000 1,000,000 (20,000)
General State Aid 77,908,598 79,691,209 1,782,611
State Apportionment 1,800,000 2,000,000 200,000
Bank Franchise Tax 3,000,000 3,000,000 -
Other State Monies 4,184 4,184 -
Federal Monies 12,278,052 11,151,822 (1,126,230)
Medicaid 450,000 450,000 -
Tournament Revenue 142,085 188,680 46,595
Miscellaneous Revenue/Other Categorical 1,145,000 800,000 (345,000)
Total General Fund Revenues 163,503,500 165,805,856 2,302,356
Cash to Finance 5,146,134 888,955 (4,257,179)
Transfer from Other Funds - 5,900,000 5,900,000
Total General Fund Revenue and Cash $ 168,649,634 $ 172,594,811 $ (1,954,823)
*From Capital Outlay Fund & Post Secondary Fund
School-Based Programs
Fine and Performing Arts 1.00 1.00 $ 1,024,770 $ 1,037,657 $ 12,887
Indian Education (District-funded) 7.50 7.50 625,488 635,980 10,492
Gifted Education 9.45 9.45 777,794 795,364 17,570
Auxiliary Programs 2.88 2.88 1,115,419 1,094,432 (20,987)
Advanced Placement - - 98,263 113,360 15,097
English Language Learner Program 52.84 56.01 4,009,522 4,222,884 213,362
6-12 Building Support Behavior Program 3.75 3.75 181,436 190,496 9,060
Elementary Behavior Program 11.36 12.77 665,273 716,300 51,027
Secondary Behavior Program 15.58 15.59 851,815 869,401 17,586
Health Services 15.40 15.40 1,167,599 1,175,021 7,422
Social Workers 4.50 4.50 366,993 374,337 7,344
Counseling Services 64.30 64.30 4,568,683 4,642,066 73,383
Transportation Services 0.50 0.50 3,150,194 3,925,410 775,216
Athletics 2.00 2.00 2,125,541 2,173,061 47,520
Total School-Based Programs 191.06 195.65 $ 20,728,790 $ 21,965,769 $ 1,236,979
District-Coordinated Services
Curriculum Services 7.00 7.00 $ 5,087,660 $ 3,236,267 $ (1,851,393)
Staff Development 17.40 26.45 1,677,551 2,326,443 648,892
Library Services - - 98,305 101,090 2,785
Student Assessment & Evaluation Services 2.50 2.50 442,486 503,384 60,898
Information & Technology Services 28.00 28.00 2,892,007 3,257,451 365,444
Human Resources Department 9.00 9.00 887,123 894,689 7,566
Administrative/Legal Services 3.00 5.67 436,711 679,901 243,190
Superintendent's Office 2.00 3.00 415,266 577,704 162,438
Community Relations 3.55 3.55 309,954 310,642 688
Finance Office 17.90 17.65 1,522,999 1,555,485 32,486
School Board Svc/Election Svc - - 199,212 198,515 (697)
Operational Services 212.93 212.93 17,834,092 17,870,369 36,277
Committed Funds 3.00 3.00 163,434 3,883,026 3,719,592
Total District-Coordinated Prog. 306.28 318.75 $ 31,966,800 $ 35,394,966 $ 3,428,166
EXPENDITURES
FTE FTE Budget Budget Increase/
Program FY18 FY19 FY18 FY18 (Decrease)
REVENUES
Increase/
Budget Budget (Decrease)
Source FY18 FY19 from Prior Year
EXPENDITURES
Increase/
Budget Budget (Decrease)
Use FY18 FY19 from Prior Year
EXPENDITURES
Increase/
FTE FTE Budget Budget (Decrease)/
Use FY18 FY19 FY18 FY19 from Prior Year
Administration 1.00 1.00 $ 103,059 $ 105,120 $ 2,061
Clerical 3.50 4.00 99,071 129,120 30,049
Custodial 11.09 11.09 434,400 435,320 920
Specialists 3.00 3.00 148,305 151,803 3,498
Child Nutrition Workers 97.96 101.74 2,196,557 2,299,282 102,725
Education Assistants 45.20 45.35 840,487 874,023 33,536
Classified Other Hourly - - 1,500 2,500 1,000
Other Temporary Pay - - 47,193 48,847 1,654
Overtime - - 5,500 6,000 500
Benefits - - 1,202,948 1,314,082 111,134
Purchased Services - - 423,069 449,405 26,336
Supplies and Materials - - 5,513,989 5,740,055 226,066
Dues and Fees - - 160,912 168,710 7,798
Equipment - - 310,000 170,000 (140,000)
Technology - - 80,000 80,000 -
Facility - - 80,000 80,000 -
Total Expenditures Before Depreciation 161.75 166.18 11,646,990 12,054,267 407,277
Non-Cash Depreciation Expense - - $ 373,457 $ 320,525 $ (52,932)
Less Cash for Equip, Tech, & Facility - - 470,000 330,000 (140,000)
Total Food Service Fund - - $ 11,550,447 $ 12,044,792 $ 494,345
REVENUES
Increase/
Budget Budget (Decrease)
Source FY18 FY19 from Prior Year
Premium Payments $ 35,012,430 $ 35,727,869 $ 715,439
Interest and Other Revenue 100,000 150,000 50,000
Total Revenue $ 35,112,430 $ 35,877,869 $ 765,439
Cash from Fund Balance - - -
Total Revenue and Cash $ 35,112,430 $ 35,877,869 $ 765,439
. .
EXPENDITURES
Increase/
Budget Budget (Decrease)
Use FY18 FY19 from Prior Year
Claims Payment $ 32,158,712 $ 34,892,312 $ 2,733,600
Administrative Costs 2,853,718 2,566,101 (287,617)
Total $ 35,012,430 $ 37,458,413 $ 2,445,983
ENTERPRISE FUNDS
Reprographics Center
Increase/
FTE FTE Budget Budget (Decrease)
BUDGET DATA FY18 FY19 FY18 FY19 from Prior Year
Carpentry House
Increase/
FTE FTE Budget Budget (Decrease)
BUDGET DATA FY18 FY19 FY18 FY19 from Prior Year
ENTERPRISE FUNDS
EXPENDITURES
Kid's Inc Kid's Inc Community Adult Driver's High School Pre-K Blended ComEd Fee-Based
Expenditure Summer After-School Outreach Education Education Classes Program Indirect Costs Preschool Total
Salaries $ 430,770 $ 1,432,372 $ 80,000 $ 59,287 $ 164,195 $ 87,000 $ 2,321,590 $ 139,337 $ 124,000 $ 4,838,551
Benefits 41,688 222,979 21,600 11,055 18,580 10,123 618,375 36,638 31,114 1,012,152
Purchased Services 35,250 47,450 341,000 117,200 15,000 1,000 141,581 - - 698,481
Supplies and Materials 64,000 97,500 - 7,000 17,000 2,000 75,748 5,200 25,000 293,448
Dues and Fees 2,000 15,000 - 6,500 11,500 - 1,475 250 - 36,725
Capital Acquisition - - - - - - - - - -
Debt Services - - - - - - - - - -
Total Expenditures Before Depreciation $ 573,708 $ 1,815,301 $ 442,600 $ 201,042 $ 226,275 $ 100,123 $ 3,158,769 $ 181,425 $ 180,114 $ 6,879,357
Depreciation - - - - 11,000 - - 300 - 11,300
Total Expenditures & Depreciation $ 573,708 $ 1,815,301 $ 442,600 $ 201,042 $ 237,275 $ 100,123 $ 3,158,769 $ 181,725 $ 180,114 $ 6,890,657
Revenue Over Expenditures $ (111,646) $ 52,064 $ (442,600) $ 98,958 $ 2,725 $ (2,123) $ - $ (181,725) $ 9,886 $ (574,461)