15 16 budget adopted 1

Mesa County Valley School District 51

Grand Junction, Colorado

2015 – 2016 Adopted Budget

Adopted June 16, 2015 For Year Ended June 30, 2016

https://connect.d51schools.org/sites/shared/financial/Pages/Financial-Transparency.aspx

https://connect.d51schools.org/sites/shared/financial/Pages/Financial-Transparency.aspx

2015-2016

Adopted Budget

of

Mesa County Valley School District 51

2115 Grand Avenue

Grand Junction, CO 81501

June 16, 2015

Steven D. Schultz, Superintendent of Schools

Philip Onofrio, Chief Operations Officer

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Table of Contents Introductory Section Executive Summary Letter from Superintendent of Schools ................................................................................................................................................. 1 Appropriation Resolutions ..................................................................................................................................................................... 3 Organizational Summary ....................................................................................................................................................................... 7 General Fund Resources ........................................................................................................................................................................ 9 Funded Pupil Count Actual & Estimated .............................................................................................................................................. 10 General Fund Overview ....................................................................................................................................................................... 11 Bonded Indebtedness .......................................................................................................................................................................... 20 Financial Budgeting and Accounting Policies ....................................................................................................................................... 21 District Demographics.......................................................................................................................................................................... 34 Assessment Data Summary ................................................................................................................................................................. 35 Budget Presentation ............................................................................................................................................................................ 40 Organizational Section District 51 School Board District Map .................................................................................................................................................. 43 Mesa County Valley School Organizational Information and Organizational Chart ............................................................................ 44 Mesa County Valley School District 51 Schools ................................................................................................................................... 46 Mesa County Valley School District 51 Strategic Plan ......................................................................................................................... 48 Strategic Goals & Objectives ................................................................................................................................................................ 50 Board of Education Goals .................................................................................................................................................................... 54 Budget Parameters 2015-2016 ............................................................................................................................................................ 54 Budget Calendar Fiscal Year 2015-2016 .............................................................................................................................................. 54 Mesa County Valley School District 51 Annual Budget Process and Timeline ..................................................................................... 55 Financial Budgeting and Accounting .................................................................................................................................................... 56 Governmental Accounting and Reporting Principles and Practices ..................................................................................................... 57 Financial Policies .................................................................................................................................................................................. 58 Revenues and Expenditures ................................................................................................................................................................. 61 Budget Guidelines and Procedures ...................................................................................................................................................... 62 Total Program Funding under the 1994 Public School Finance Act ..................................................................................................... 65 Enrollment and Funded Pupil Count; Funding Per Pupil School Finance Act ....................................................................................... 66 Budget Administration and Management Process .............................................................................................................................. 67 Financial Section Summary Revenue and Expenditure History - All Funds ..................................................................................................................... 69 Governmental Fund Summary Revenue and Expenditure History, Governmental Fund ..................................................................................................... 71 General Fund ....................................................................................................................................................................................... 73 General Fund Revenue ........................................................................................................................................................................ 78 General Fund Expenditures ................................................................................................................................................................. 89 Glade Park Charter School ................................................................................................................................................................. 117 Independence Academy Charter School ............................................................................................................................................ 121 Juniper Ridge Community School ..................................................................................................................................................... 127 Mesa Valley Community School ........................................................................................................................................................ 133 Colorado Preschool Program ............................................................................................................................................................. 139 Special Revenue Fund Summary Revenue and Expenditure History, Special Revenue Fund ................................................................................................ 145 Nutrition Services .............................................................................................................................................................................. 147 Physical Activities ............................................................................................................................................................................... 153 Beverage ............................................................................................................................................................................................ 159 Governmental Designated Purpose Grants ....................................................................................................................................... 165 Career Center Grant........................................................................................................................................................................... 175 Other Local Projects/Grants .............................................................................................................................................................. 181

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Debt Service Fund Summary Revenue and Expenditure History, Bond Redemption ...................................................................................................... 187 Bond Redemption .............................................................................................................................................................................. 189 Capital Project Fund Summary Revenue and Expenditure History, Capital Project Fund ................................................................................................... 199 Building .............................................................................................................................................................................................. 201 Capital Projects .................................................................................................................................................................................. 205 Enterprise Fund Summary Revenue and Expenditure History, Nutrition Services Fund .............................................................................................. 213 Nutrition Services .............................................................................................................................................................................. 215 Internal Services Fund Summary Revenue and Expenditure History, Internal Services Fund ................................................................................................ 219 Insurance ........................................................................................................................................................................................... 221 Dental Insurance ................................................................................................................................................................................ 227 Medical Insurance .............................................................................................................................................................................. 233 State Reports Colorado Revised Statutes Compliance Statement ........................................................................................................................... 239 FY 2015-2016 Summary Budget ......................................................................................................................................................... 241 Informational Section Critical Dates Fiscal year 2015-2016 .................................................................................................................................................. 247 GF and Colorado Preschool Program Statement of Revenues, Expenditures, & Changes in Fund Balance ..................................... 249 General Fund Actual Revenues – GAAP Basis .................................................................................................................................... 252 General Fund Actual Expenditures – GAAP Basis............................................................................................................................... 253 Budget Projections ............................................................................................................................................................................. 254 Mesa County Population to Funded Pupil Count Comparison .......................................................................................................... 264 General Fund Resources .................................................................................................................................................................... 265 Funded Pupil Count Actual & Estimated ............................................................................................................................................ 266 Mesa County Valley School District 51 Enrollment History – Student Body Count ........................................................................... 268 Per Pupil Revenue History - General Fund ......................................................................................................................................... 269 Mesa County Valley School District 51 Six Year Student/Teacher Ratio 2010-2015 General Fund ................................................... 270 Mesa County Valley School District 51 Full Time Equivalents (FTE) History ...................................................................................... 271 School Allocations - General Fund History ......................................................................................................................................... 274 At-Risk Programs 2015-2016 Budget ................................................................................................................................................. 275 Colorado Department of Education Fall 2014 K-12 Free & Reduced Lunch Eligibility by School....................................................... 276 Assessed Value, Tax Rate (per $1,000 of Assessed Valuation), & Collection History - General Fund ................................................ 277 Debt Service Fund and Debt Service Schedules ................................................................................................................................. 279 Specific Program Funding, “Categoricals” - Revenue and Expenditure History General Fund Only .................................................. 285 Assessment Data Summary ............................................................................................................................................................... 287 Colorado Growth Model Academic Growth Median Growth Percentile ........................................................................................... 290 MCVSD TCAP/CSAP Median Growth Percentile................................................................................................................................. 291 District Demographics........................................................................................................................................................................ 292 Mesa County Valley School District 51 Highlights of the Legislative Session Financial Issues ........................................................... 293 Mesa County Valley School District 51 Board Policy DAB Financial Administration .......................................................................... 294 MVEA/MCVSD51 Operating Covenants ............................................................................................................................................. 297 Maintenance and Operations 2015-2016 Fiscal Year ........................................................................................................................ 298 Glossary of Terms .............................................................................................................................................................................. 303

INTRODUCTORY SECTION

June 16, 2015 Board of Education Mesa County Valley School District 51 Grand Junction, CO Dear Board of Education Members: We are pleased to present the 2015-2016 Adopted budget for Mesa County Valley School District 51. The District continually strives to provide a quality education for all children while prudently managing our financial resources. Revenues are expected to increase by $257 per pupil as the state emerges from recession. This budget reflects the District’s Mission Statement, which is “To lead all students to reach their individual potential by rigorously pursuing and evaluating achievement of high academic and ethical standards in a disciplined, nurturing environment.” The budget presented incorporates the current Board Long Term Plan as the underlying drivers of spending decisions. They are the basis for prioritizing spending and program opportunities. As part of this budget, student enrollment increased 50.0 full-time equivalents, which reflects the anticipated funded student count, over 2014-2015 Re-Adopted budget. The budget includes spending for a multi-year maintenance plan, salary increases for all employees and a non-designated general fund balance of approximately 4.3% of general fund expenditures. The Board of Education in cooperation with the Mesa Valley Education Association negotiated an agreement that is a first major step in an overhaul of the district’s compensation system. The new system will reward teachers for demonstrating best practice teaching and increasing student performance, a significant change from the traditional salary schedule, which rewarded years of service.

This agreement places District 51 among the finest in Colorado, leading education reform.

The Board of Education and Administration will continue to maintain sound fiscal policies resulting in a strong financial position for the District. The District will focus resources on strategic goals while accepting responsibility for the stewardship of public funds. This new budget represents the efficient and responsible spending of taxpayer funds focused on providing our students with a high quality education for every student, everyday learning for life. Respectfully submitted,

Steven D. Schultz Superintendent of Schools

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Resolutions 2015-2016 Budget Adoption

Use of Beginning Fund Balance Borrow Unencumbered Money from Other District Funds

Bond Interest Transfer

Board of Education Resolution 15/16:

FUND PAGE # REVENUE

ESTIMATED BEGINNING

BUDGETARY BALANCE TOTAL APPROPRIATION

General Fund (10) 75 $166,262,420 $8,327,622 $174,590,042

Colorado Preschool Program (19) 141 $2,924,394 $545,041 $3,469,435

Independence Academy

Charter School (11) 123 $2,472,550 $2,057,209 $4,529,759

Juniper Ridge Charter School (11) 129 $1,679,915 $476,507 $2,156,422

Mesa Valley Community School (11) 135 $2,469,025 $46,661 $2,515,686

Nutrition Services (21) 149 $6,022,919 $274,057 $6,296,976

Physical Activities (23) 155 $618,190 $125,493 $743,683

Beverage (27) 161 $53,308 $139,784 $193,092

Governmental Designated Purpose

Grants (22 & Sub‐funds 70‐99) 167 $19,513,945 $0 $19,513,945

Career Center Grant (26) 177 $234,000 $74,273 $308,273

Other Local Projects/Grants (28) 183 $59,942 $68,138 $128,080

Bond Redemption (31) 191 $11,134,531 $10,928,663 $22,063,194

Building Fund (41) 203 $7,500,000 $0 $7,500,000

Capital Projects Fund (43) 207 $2,967,173 $9,768,110 $12,735,283

Insurance (64) 223 $1,560,000 $1,215,449 $2,775,449

Dental Insurance (63) 229 $1,387,281 $729,618 $2,116,899

Medical Insurance (62) 235 $13,784,000 $1,863,740 $15,647,740

Student Body Activity Funds $8,000,000 $0 $8,000,000

Mesa County Valley School District 512015‐2016 Budget Adoption

Presented: June 16, 2015

WHEREAS, the Board of Education has published June 16, 2015, as the date of adoption for the 2015‐2016 budgets

for Mesa County Valley School District 51; and

WHEREAS, the Board may adopt the budgets at any regular or special meeting on or before June 30, 2015;

NOW, THEREFORE, BE IT RESOLVED, that the Board of Education of Mesa County Valley School District 51 does

hereby adopt the budgets and reserve all ending balances, as presented, and authorize the following fund

amounts to be appropriated as specified in the adopted budgets for the fiscal year beginning July 1, 2015, and

ending June 30, 2016.

Special Revenue Funds

Debt Service Fund

Capital Project Fund

Internal Service Fund

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Board of Education Resolution 15/16:

FUND PAGE #

AMOUNT OF

BEGINNING

FUND BALANCE

TO BE SPENT

PURPOSE FOR

EXPENDITURE PLAN

General Fund 75 $1,161,704

Additional Instructional

Programs/Costs

Monitor and make

adjustments

Physical Activities Fund 155 $22,310

Increase in transportation

costs

Monitor and make

adjustments

Capital Projects 207 $999,498 Completion of Projects

Monitor and make

adjustments

Insurance Reserve 223 $836,626 Claim costs/loss

Monitor and make

adjustments

Medical Insurance 235 $72,426 Claim costs/loss

Monitor and make

adjustments

WHEREAS, the Board may adopt the budgets at any regular or special meeting on or before,

June 30, 2015;

NOW THEREFORE, BE IT RESOLVED, that the Board of Education of Mesa County Valley

School District 51 does hereby approve the usage of the beginning fund balances as

specified in the plan below for the fiscal year beginning July 1, 2015, and ending on June 30, 2016.

Mesa County Valley School District 51Use of Beginning Fund Balance

Presented: June 16, 2015

WHEREAS, Senate Bill 03‐149 created a new subsection in C.R.S. 22‐44‐105 1B (1.5) (a) that

states:

"A budget adopted pursuant to this article shall not provide for expenditures, interfund transfers, or

reserves, in excess of available revenues and beginning fund balances. If the budget includes the use of a

beginning fund balance, the school district board of education shall adopt a resolution specifically

authorizing the use of a portion of the beginning fund balance in the school district's budget. The

resolution, at a minimum shall specify the amount of the beginning fund balance to be spent under the

school district budget, state the purpose for which the expenditure is needed, and state the school district's

plan to ensure that the use of the beginning fund balance will not lead to an ongoing deficit." and

WHEREAS, the Board of Education has set June 16, 2015, as the date of adoption for the

2015‐2016 budgets for Mesa County Valley School District 51; and

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Mesa County Valley School District 51Borrow Unencumbered Money from Other District Funds

Board of Education Resolution 15/16: Presented: June 16, 2015

WHEREAS, C.R.S.22-44-113 authorizes the borrowing of unencumbered monies from any one fund, except the Bond Redemption Fund; and

WHEREAS, in order to meet ongoing obligations of a current fund it may be necessary to borrow up to $5,000,000, and

WHEREAS, estimated unencumbered monies not to exceed $5,000,000 may exist in any of the district funds, except the Bond Redemption Fund, during FY 2015-2016,

NOW THEREFORE, BE IT RESOLVED, that the Board authorizes the borrowing of up to $5,000,000 from unencumbered monies from any district fund except Bond Redemption Fund, for the benefit of any other fund effective July 1, 2015, such monies to be repaid to said funds not later than June 30, 2016.

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Mesa County Valley School District 51Bond Interest Transfer

Board of Education Resolution 15/16: Presented: June 16, 2015

WHEREAS, C.R.S. 22-45-103 (1)(b)(v) allows for withdrawal of funds not needed to satisfy the school districts obligation, for purposes of depositing or investing the money as permitted by law; and

WHEREAS, interest earned in the Bond Redemption Fund can be transferred to the General Fund, if approved by resolution;

NOW THEREFORE, BE IT RESOLVED, that the Board of Education of Mesa County Valley School District 51 does hereby approve the transfer of interest earned in the Bond Redemption Fund to the General Fund.

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Organizational Summary

This summary provides an overview of the Adopted Fiscal Year 2015‐2016 Budget for Mesa County Valley School District 51. State law requires that each year the Board of Education present a budget by May 30, adopt a budget by June 30, and may review and change the budget for re‐adoption prior to January 31 of the subsequent year. The Board of Education adopts and appropriates a budget for all district funds. A substantial amount of supporting detail will be found in the other sections of this budget document. A complete document is available at the Administration Service Center, 2115 Grand Avenue, Grand Junction, Colorado, in the Financial Services office. Budget policies and procedures are outlined in Colorado Revised Statutes, Title 22, Article 44.

MESA COUNTY VALLEY SCHOOL DISTRICT 51 The district was formed in 1951 from a number of small independent school districts in Mesa County, Colorado. The major purpose of the district is to provide K‐12 public education for those who reside within the district’s boundaries, which cover about one‐half of the county’s land area, approximately 2,200 square miles and about 95% of the county’s population. To accomplish this purpose, the district operates twenty‐four elementary schools, eight middle schools, one 8/9 school, five high schools, one career center, one remote K‐12 mountain school, and several alternative programs. The district is the largest employer in Mesa County with approximately 2,375 full time and 523 part time and substitute employees, for a total of 2,898 employees. The district will serve approximately 21,902 students in fiscal year 2015‐2016.

VISION All schools operate in a culture where all students are engaged in a rigorous and relevant curriculum and where all students are successfully learning. MISSION STATEMENT To lead all students to reach their individual potential by rigorously pursuing and evaluating achievement of high academic and ethical standards in a disciplined, nurturing environment. STRATEGIC PLAN PROCESS In the fall 2010, the Mesa County Valley School District commissioned a Comprehensive Assessment for District Improvement (CADI) review to be completed. The results of the review along with recent assessment data and the need to focus on raising student achievement resulted in the District adopting a new strategic planning process. The first step of this process was to have the Executive Cabinet complete a short‐term plan with a long‐term outlook. This short‐term plan guided improvement efforts and provided focus for the organization until the long‐term plan was completed. A Long‐Term Planning Committee was organized in December, 2011. This committee which was comprised of parents, staff members, community members and leaders, and business leaders conducted numerous focus groups and drafted long‐term goals for the District. Subsequently, these goals were modified slightly by the Board of Education and adopted. Executive Cabinet was responsible for developing objectives, strategies and action plans for achieving these goals. The Executive Cabinet is made up of the Superintendent of Schools, Chief Operations Officer, Chief Academic Officer, Executive Director of Instructional Support, Executive Director of Student Services, Executive Director of Elementary Schools, Executive Director of Secondary Schools, Director of Turn‐a‐Round Schools, Executive Director of Human Resources, Executive Director of Technology Services, Executive Director of Equity and Minority Student Success and Executive Assistant to the Superintendent. The following questions are addressed during the process:

1. Where are we now?

Review available data including assessment growth results and trends, Organizational Health, and the CADI review results

2. Where do we want to be?

Review and update the District’s mission and vision

Identify the gaps that need to be addressed between where we are now and where we want to be

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3. How will we close the gaps/how will we get there?

Defined long‐term goals

Defined measurable objectives to meet those goals

Documented strategies to achieve objectives

Completed action plans to implement strategies

Assigned personnel to be responsible and accountable for completing the action plans 4. How do we measure and monitor our progress?

Established process for monitoring progress including specific deadlines

Identified key performance indicators to assess impact of efforts The five long‐term goals adopted by the Board of Education are:

1. Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment.

2. Promote shared responsibility for student learning through students, schools, families, and community members working together.

3. Ensure effective educators and high quality leaders throughout the District. 4. Improve organizational efficiency and effectiveness through increased accountability and communication 5. Promote public awareness and community support for public education.

Measurable objectives and strategies targeted for achieving these goals by 2017 have been developed. Action plans including tasks and timelines are in place and will be used to direct work and spending decisions over the next 3 years. The progress on action plans will be monitored by the Executive Cabinet and reported to the Board of Education on a regular basis. This is now being deployed throughout the District. It is critical for all employees to be aware of and understand the strategic priorities of the District. The interim plan will be used to guide decision making in the District including where funds will be spent and where people will place their efforts.

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General Fund Resources General Fund resources are dedicated to serve the student population and provide a level of instructional programming geared towards excellence. We provide quality teaching and support staff who reinforce the goals. Goal 1: Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment 2015‐16 Adopted Budget: $110,737,300 Percent of 2015‐16 General Fund Budget: 71.81% Goal 2: Promote shared responsibility for student learning through students, schools, families, and community members working together. 2015‐16‐Adopted Budget: $16,535,192 Percent of 2015‐16 General Fund Budget: 10.72% Goal 3: Ensure effective educators and high quality leaders throughout the District. 2015‐16 Adopted Budget: $2,467,887 Percent of 2015‐16 General Fund Budget: 1.60% Goal 4: Improve organizational efficiency and effectiveness through increased accountability and communication. 2015‐16 Adopted Budget: $23,101,857 Percent of 2015‐16 General Fund Budget: 14.98% Goal 5: Promote public awareness and community support for public education. 2015‐16 Adopted Budget: $1,368,992 Percent of 2015‐16 General Fund Budget: 0.89% The totals and percentages in this presentation do not include transfers to other funds. The next page will show student count, funded count for these years, and a discussion of the trends.

Goal 1 Goal 2 Goal 3 Goal 4 Goal 5

2011‐12 Per Pupil Actual $4,751 $676 $126 $1,174 $50

2012‐13 Per Pupil Actual $4,793 $715 $108 $1,121 $50

2013‐14 Per Pupil Actual $4,880 $732 $122 $1,193 $52

2014‐15 Per Pupil Budget $5,161 $731 $89 $1,086 $49

2015‐16 Per Pupil Budget $5,255 $785 $117 $1,096 $65

$‐

$1,000

$2,000

$3,000

$4,000

$5,000

General Fund Resources Per Pupil

9

MCVSD 51 Funded Pupil Count Actual and Estimated

2011‐2012

2012‐2013

2013‐2014

2014‐2015

2015‐2016^

2016‐2017^

2017‐2018^

2018‐2019^

Elementary Schools

Pre‐K ‐‐ Special Ed 104.5 101.0 107.0 110.0 110.9 111.2 111.4 111.4

Pre‐K ‐‐ Lang. Dev. 0.0 0.0 0.0 0.0 270.1 270.7 271.4 271.4

CPP/ECARE 212.5 215.5 243.0 422.5 423.0 423.0 423.0 423.0

Kindergarten 812.5 850.5 841.0 726.5 827.1 829.1 831.2 831.2

Grade 1 1,761.5 1,691.5 1,757.5 1,719.5 1,765.9 1,770.3 1,774.7 1,774.7

Grade 2 1,652.0 1,673.5 1,655.0 1,731.0 1,663.1 1,667.3 1,671.5 1,671.5

Grade 3 1,649.0 1,621.0 1,681.0 1,610.0 1,689.2 1,693.4 1,697.7 1,697.7

Grade 4 1,649.0 1,609.5 1,642.0 1,677.0 1,650.1 1,654.2 1,658.4 1,658.4

Grade 5 1,614.0 1,634.0 1,622.0 1,636.0 1,630.1 1,634.1 1,638.2 1,638.2

Subtotal 9,455.0 9,396.5 9,548.5 9,632.5 10,029.5 10,053.5 10,077.5 10,077.5

Middle Schools

Grade 6 1,652.5 1,584.5 1,617.0 1,621.5 1,623.0 1,627.1 1,631.2 1,631.2

Grade 7 1,628.0 1,608.5 1,565.0 1,620.0 1,572.9 1,576.9 1,580.8 1,580.8

Grade 8 1,566.5 1,612.0 1,634.0 1,588.0 1,640.1 1,644.2 1,648.3 1,648.3

Subtotal 4,847.0 4,805.0 4,816.0 4,829.5 4,836.0 4,848.2 4,860.3 4,860.3

High Schools

Grade 9 1,660.5 1,628.5 1,625.0 1,659.0 1,631.1 1,635.1 1,639.2 1,639.2

Grade 10 1,631.5 1,629.0 1,584.5 1,594.0 1,590.5 1,594.4 1,598.4 1,598.4

Grade 11 1,566.5 1,577.0 1,555.5 1,526.0 1,561.4 1,565.3 1,569.2 1,569.2

Grade 12 1,576.0 1,498.5 1,553.5 1,618.0 1,559.4 1,563.3 1,567.2 1,567.2

Subtotal 6,434.5 6,333.0 6,318.5 6,397.0 6,342.4 6,358.1 6,374.0 6,374.0

Total Pupil FTE ‐ October Count 20,736.5 20,534.5 20,683.0 20,859.0 20,909.0 20,959.0 21,009.0 21,059.0

Funded Pupil Count* 20,964.9 20,908.3 20,894.2 21,021.1 21,071.1 21,121.1 21,171.1 21,221.1

Increase (Decrease) from Previous Year (60.3) (56.6) (14.1) 126.9 50.0 50.0 50.0 50.0

Percent of Increase (Decrease) (0.29%) (0.27%) (0.07%) 0.61% 0.24% 0.24% 0.24% 0.24%

Budgeted Pupil Count 20,868.0 20,912.5 20,896.8 21,021.1 21,071.1 NA NA NA

^Student FTE counts are estimated. The student count has fluctuated over the last several years. Previous to 2011-2012, student count was in decline. 2013-2014 and 2014-2015 show slight increases. That trend is expected to continue.

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General Fund Overview

The General Fund Adopted Budget appropriation for 2015‐2016 is $174,590,042, which represents a beginning fund balance of $8,327,622 plus revenue of $166,262,420. Compared to the 2014‐2015 estimated revenue, this amount reflects a fund balance decrease of $1,161,704 and a revenue increase of $5,264,531. Resources for the appropriation include state equalization formula, interest income, specific ownership, categorical funding from the state, contingency, and designated and undesignated fund balances. ANTICIPATED BEGINNING, RESERVES, COMMITMENTS, AND ENDING FUND BALANCES Colorado statutes require certain reserves be funded, while other designations are approved by the Board of Education. The Generally Accepted Accounting Principles (GAAP Basis) 2015‐2016 Adopted fund balance is expected to be $7,165,918 at the end of the fiscal year. Reserves include inventories and encumbrances. The components of the estimated fund balance for 2015‐2016 are illustrated in the following graph.

FUND BALANCE HISTORY

2011‐12

Actual

2012‐13

Actual

2013‐14

Actual

2014‐15

Anticipated

2015‐16

Budget

$8,507,884 $8,665,389 $8,925,806 $8,327,622 $7,165,918

92.32%

7.68%

Fund Balance2015‐2016

Reserves Unreserved

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SOURCES OF REVENUE The largest source of revenue is the state portion at 65.78%. Of the 65.78%, the state equalization formula or General Fund program funding for pre‐K through 12th grade education is 61.40% and other state revenues, which are called categoricals, are 4.38%. Additionally, local property taxpayers provide 23.31% toward funding public education based on a 24.214 mill levy. The 1996 override levy is estimated at 2.710 mills and the 2004 override is estimated at 2.525 mills. Together they are 4.99% of the budget. Specific ownership, which represents taxes on vehicle registrations in the county, provides 5.07%. Other local sources, including interest, tuition, and other miscellaneous monies, generate about 59%. Federal funds from mineral lease and grants total about .26%. The total budgeted revenue for the General Fund is $166,262,420. The following graph illustrates projected General Fund revenues for 2015‐2016.

TOTAL PROGRAM FUNDING The Total Program Funding formula is set forth by the School Finance Act of 1994 and determines approximately 79.76% of the district’s General Fund revenue. Total Program Funding, the portion of state and local revenue available from school finance laws is determined using a complex per pupil revenue formula multiplied by an adjusted pupil count. Each year, legislators set a base dollar amount for each K‐12 student in Colorado’s 178 school districts. The accompanying graph compares the Denver‐Boulder CPI (an inflation gauge) to the formula inflation factor granted annually by the state legislature. School finance base increases did not, until 2001‐2002, keep pace with true inflation. Amendment 23 (HB 01‐1232), which was new in 2001‐2002 and ended in 2011‐2012, provided an additional 1% to the Finance Act was to be used to raise student achievement and reduce class size. Senate Bill 199 increased per pupil funding for the fourteen lowest funded districts to 95% of the state average funding over two years, (94.3% in 2008, 95% in 2009 and 2010). Funding for 2015 will also be held at 95% of state average. The increase to the base formula is 2.8%, which is CPI, (consumer price index) for 2014. State funding rescissions and volatile fluctuations in student counts in reaction to changes to the economy required significant adjustments to the budget. The District per pupil revenue in 2014‐2015 was $6,662.77 after rescissions. 2015‐2016 per pupil revenue is estimated to be $6,919.75. This is an increase of $256.98 per pupil.

65.78%

23.31%

4.99%

5.07%0.59%0.26%

2015‐2016 General Fund Revenue Summary

State Property Tax Override Specific Ownership Other Local & Interest Federal

-2-10123456

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Per

cent

CPI/Base Increase Comparison

CPI Base Increase

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D51 Reductions $ Millions The following graph shows the reductions that Mesa County Valley School District 51 has had to make in previous years due to state funding reductions. From 2013‐2014 to 2015‐2016 the District received increased funding from the state.

CATEGORICAL PROGRAM FUNDING The state legislature has provided modest increases to categorical programs. Categorical programs include special education, vocational education, gifted and talented education, English language proficiency, and pupil transportation. The graph on the right shows that revenues are increasing slightly while costs continue to rise. Most of the cost increases are due to inflationary factors, not program enhancement or expansion. All of the categorical programs are included in the General Fund. There are tables in the Informational Section that show the combined revenues and expenditures for the district’s categorical programs.

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

2009/2010 2010/2011 2011/2012 2012/2013

$10,961,000

$4,062,000

$13,617,000

$6,701,000

5.00

10.00

15.00

20.00

25.00

30.00

35.00

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Mill

ion

s

Categorical Revenue & Expenditure History

Revenues Expenditures

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STUDENT ENROLLMENT A key element of the Total Program Funding Formula is Funded Pupil Count (FPC). Enrollment figures are collected each year during October for the Colorado Department of Education. Funded Pupil Count is equal to the number of students enrolled with the district as of October 1st, adjusted for characteristics of certain student groups (i.e. kindergarten students are counted as half since they attend school for half a day). To encourage full day kindergartens state wide the formula now funds full day kindergartners at .58. The plan is to move to 1.0 over time, as funds are available. Enrollment data is collected during an eleven day count period, five days before and five days after October 1st. The district has an estimated funded pupil count (FPC) of 21,071.1 for October 1, 2015. CDE “averages” the October student counts, which allocates to the District additional funding. This reflects an anticipated increase of 50.0 FTE over enrollment over 2014‐2015. Student enrollment for 2015‐2016 is estimated at 21,902. The chart below shows actual enrollment and funded pupil count. A chart and accompanying graph showing actual and projected growth patterns of the district from 2011‐2012 to 2018‐2019 are included in the Informational Section.

ASSESSED VALUATION, PROPERTY TAX MILL LEVY, AND PROPERTY TAX Assessed Valuation is the value placed upon real estate by the Mesa County Tax Assessor’s Office and is the basis for the levying of taxes. The tax levy rate is based on per $1,000 of assessed value. The actual value of real estate in Grand Junction and in the state of Colorado has slowed the last few years. This fact though does not necessarily equate to lower taxes for real estate owners (especially homeowners). 2003 legislation reduced the appraisal rate to 7.96% of the market value for homeowners and 29% for businesses. In 2007 Colorado State Legislature passed Senate Bill 199 which froze the local school District property tax mill levies. The 2014‐2015 assessments did go down an estimated 1.63% and reflects a state wide decrease in assessed valuation. This will result in a proportionate decrease in property taxes as mill levies are adjusted. Because per pupil funding is comprised of local property taxes and state funding, the reduction places additional burden on the state to fund the per pupil amounts. Due to the on‐going recession and lack of state tax revenue, it is expected that the state will continue to reduce per pupil funding in the near future. The property tax assessed to an individual property owner has increased $28.40 from 2011‐2012. The following tables and graphs will give the reader a picture of the history of assessed values, actual values, and the impact on the taxpayer.

15,000

16,000

17,000

18,000

19,000

20,000

21,000

22,000

23,000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Enrollment and Funded Pupil Count

Enrollment Funded Pupil Count

14

ACTUAL/ASSESSED VALUE COMPARISON

2011‐12 2012‐13 2013‐14

2014‐15 Budget

2015‐2016Budget

Actual Value $13,564,865,060 $13,551,487,970 $12,129,218,540 $12,119,081,320 $12,119,081,320Assessed Value $1,737,738,630 $1,721,134,040 $1,610,605,670 $1,584,339,243 $1,584,339,243

GENERAL FUND MILL LEVIES IMPACT OF BUDGET ON TAXPAYERS

2011‐12 2012‐13 2013‐14

2014‐15Estimate

2015‐2016 Estimate

Market Value of Home $170,937 $155,300 $170,939 $176,833 $185,674 Appraised % of Market Value 7.96% 7.96% 7.96% 7.96% 7.96% Taxable Value $13,607 $12,362 $13,607 $14,076 $14,780 Total Property Tax Rate Assessed

24.214 24.214 24.214 24.214* 24.214*

Property Tax Due $329.48 $299.33 $329.47 $340.84 $357.88 Property Tax Increase (Decrease) from prior year ($36.60) ($30.15) $30.14 $11.37 $17.04

Note: A 9.0% reduction in market value was used for 2012‐2013, based on information from Mesa County. Assessed Values have been increasing slowly, a 4.76% increase was used for 2015‐2016. Note: Market Value/Average Home Sales were taken from Mesa County demographic information on website. Note: These mill levies do not include the override levies or abatement levy *SB07‐199 freezes school finance mill levies, allowing a greater portion of school finance act funding to be paid from local property taxes in districts where voters have approved a ballot question allowing the district to retain revenue in excess of its constitutional limit. For district with school finance levies greater than 27 mills, the bill sets a cap on the school finance act mill levy at 27 mills.

0

2

4

6

8

10

12

14

16

18

20

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Bill

ion

s

Actual Value/Total Assessed Value Comparison Mesa County Taxable Property

Assessed Actual

15

GENERAL FUND EXPENDITURES Expenditures for the general fund are first allocated by program, which identifies specific activities, such as regular education, special education, or maintenance. Within each program, expenditures are further allocated to specific objects, such as salary, purchased services, or equipment. EXPENDITURES BY PROGRAM General fund expenditures are grouped into the following major program categories as specified by the Colorado Department of Education Chart of Accounts:

Instructional Programs and Pupil Support Services comprise 68.59% of the 2015‐2016 budget. These categories include costs for all teachers, counselors, social workers, instructional assistants, classroom supplies, equipment, field trips, support for extracurricular programs and a reserve amount to support instructional programs. For 2015‐2016 the budgeted amount is $114,833,854 which includes 1,732.73 staff and 21,902 student body count.

General Administration Support Services makes up 1.24% of the budget and includes the expenditures related

to the Board of Education, the offices of the Superintendent and Executive Directors of School Sites. For 2015‐2016 the budgeted amount is $2,072,046 which includes 8.6 staff.

School Administration Support Services includes the expenditures of the offices of the school principals and

secretaries and accounts for 6.87% of the budget. For 2015‐2016 the budgeted amount is $11,497,138 which includes 136.77 staff.

Business Support Services includes costs related to accounting, payroll, purchasing, warehouse, budgeting,

transportation, maintenance, and custodial, representing 12.57% of the budget. For 2015‐2016 the budgeted amount is $21,043,154 which includes 207.57 staff.

Central Support Services includes communications, technology, and human resource management,

representing 2.84% of the budget. For 2015‐2016 the budgeted amount is $4,748,536, which includes 38.8 staff.

Community Services & Other Support Services include support for Lincoln Park Stadium. These expenditures

are 0.01% of the budget. For 2015‐2016 the budgeted amount is $16,500. Transfers to other funds include transfers to Capital Projects, Insurance, Pupil Activity Funds and Charter

schools. These expenditures are 7.89% of the budget. For 2015‐2016 the budgeted amount is $13,212,896. As the following graph illustrates, the district’s commitment to instruction, which includes Instructional Programs, Pupil Support Services, and School Administration Support Services, accounts for approximately 75.46% of the district’s general fund budget.

250275300325350375400425450

2011‐12 2012‐13 2013‐14 2014‐15 2015‐16

Dollars

Taxpayer History of Property Tax Due

Tax Due

16

EXPENDITURES BY OBJECT It is important to also analyze the district budget by object classification. Employee salaries/benefits account for 78.99% of the total budget. Purchased services equal 8.06%, which includes contracted services (including the bus contract), field trips, travel, in‐service, and the cost of water and sewer. Supplies/materials equipment, and cost of natural gas, electricity, and fuel are 5.40%; and other, dues, fees, and transfers account for 7.97% of the total. Indirect/grant administration/ reserve offsets expenditures by (.41%).

$132,242,363

$9,041,208

$13,342,883

$13,497,670 $(700,000)

General Fund Expenditures by Object

Salaries/Benefits Supplies/Materials/Equipment

Other/Transfer Purchased Services

Indirect/Grant Administration

68.59%

6.87%

2.84%

7.89%

1.24%12.57% 0.01%

General Fund Expenditures by Program

Instructional & Pupil Support School Administration Central SupportTransfers to Other Funds General Administration Business SupportCommunity & Other Support

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GENERAL FUND AUTHORIZED STAFFING The General Fund Adopted budget for fiscal year 2015‐2016 includes funding for 1,364.57 teachers, counselors, librarians, social workers, psychologists, and nurse positions; 62.6 principals and assistant principals; 20.3 instructional and support administrators; 20.85 non‐teaching professional positions; and 656.15 support professionals. Because of the impact of personnel it is important to look at the history of staffing. Positions are adjusted yearly based on student count and program needs. The following table illustrates the General Fund staffing levels for the last four years and the changes for fiscal year 2015‐2016. FULL TIME EQUIVALENTS (FTE) HISTORY ‐ GENERAL FUND

Position 2011‐12 2012‐13 2013‐14 2014‐15 2015‐16 Budget

GENERAL FUND:

Teachers 1,078.57 1,059.82 1,068.82 1,075.82 1,087.32

Special Ed Teachers 146.52 146.52 154.02 154.02 157.02

Speech/Language/Physical/Occupational Therapists 27.77 27.77 28.77 28.77 31.77

Nurses 7.90 7.90 7.90 7.90 7.90

Psychologists/Audiologists 12.60 12.60 12.60 12.60 12.60

Social Workers 0.50 0.50 0.50 0.50 0.50

Librarians 14.00 14.00 14.00 14.00 14.00

Counselors 48.71 48.96 48.96 53.46 53.46

Instructional Assistants 158.27 145.77 148.77 150.77 150.77

Special Ed Instructional Assistants 79.74 80.24 86.24 101.24 101.24

Instructional Secretaries 132.27 124.27 124.77 124.77 124.77

Superintendent 1.00 1.00 1.00 1.00 1.00

Assistant Superintendent 0.00 0.00 0.00 0.00 0.00

Executive Instructional Directors 5.60 5.60 5.60 5.60 5.60

Executive Director of Human Resources 1.00 1.00 1.00 1.00 1.00

Executive Director of Support Services 1.00 1.00 1.00 1.00 1.00

Executive Director of Technology Services 1.00 1.00 1.00 1.00 1.00

Instructional Directors 2.00 2.00 2.00 3.00 3.50

Administrative Assistants 2.50 2.50 2.50 2.50 3.50

Instructional Coordinators 20.81 18.31 18.31 19.31 20.31

Principals/Assistant Principals 61.60 61.60 61.60 61.60 62.60

TOSAs/Deans/Interns 14.55 14.55 14.55 14.55 14.55

Support Directors/Coordinators 7.80 4.30 5.30 5.30 5.30

Volunteer Coordinator 0.50 0.50 0.50 0.50 0.50

Foremen 5.37 5.37 5.37 5.37 5.37

Classified Technicians 44.44 44.44 44.44 44.44 47.94

Crafts/Trades/Services 60.00 57.00 57.00 57.00 57.00

Support Secretaries/Clerks 38.65 34.15 35.15 36.15 37.15

Custodians 115.80 115.80 115.80 115.80 115.80

Total General Fund * 2,090.47 2,038.47 2,067.47 2,098.97 2,124.47

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The majority of the District’s employees are instructional staff members who are involved with the students on a daily basis. This staff strives to help students achieve their maximum potential and focuses on tightening the achievement gap. Administrative staff provides leadership and direction for each of the schools and departments within the District. The support staff assists the schools by providing services that enhance educational opportunities for the students. Certified Staff: Elementary: 1 teacher per 26 students .5 Gifted/Talented teacher Special Ed – Resource 1 teacher

per 20‐25 students Severe Special Needs (SSN)

depend on severity of students ELL – based on enrollment

numbers and proficiency levels 1 Physical Education teacher –

additional based on number of students

1 Music teacher – additional based on number of students

Schools with 475 student count and above receive an additional PE and music teacher

Schools with 450 student count and above and also a high population of free & reduced students receive one Interim/Assistant Principal

Middle School 1 teacher per 28 students 1 Physical Education teacher –



Special Ed – Resource 1 teacher per 20‐25 students

Severe Special Needs (SSN) depend on severity of students

ELL – based on enrollment numbers and proficiency levels

1 Librarian 1 Principal – Assistant Principals

added based on student count

High School 1 teacher per 26 students 1 Physical Education teacher –






Advanced Placement teacher based on number of student requests

1 Librarian 1 Principal – Assistant Principals

added based on student count

Classified Staff: Instructional Assistants:

One 1 hour per day classroom instructional assistant for each full time 1st through 5th grade teacher, they work 168 days per year.

6 hours per day of instructional assistant time for each full time kindergarten teacher, they work 168 days per year. Secretaries:

Elementary and middle schools receive 2 full time secretaries. One is the principals’ secretary and one is the attendance secretary, they work 203 days per year at 8 hours per day.

High schools receive one secretary to the principal, and SBA secretary, a school secretary, an athletic secretary and an attendance secretary, they work 203 days per year at 8 hours per day. The principals’ secretary works 258 days per year at 8 hours per day. Positions were reduced in 2012‐2013 budget.

Health Assistants: Depends on individual school needs the number of students on medications and the number of special education

students. The average is 4‐6 hours per day, and they work 168 days per year. Para‐librarians:

Elementary schools only and they receive one 3 hour per day and they work 168 days per year. Instructional, administration and support staff have been increased in the 2015‐2016 budget due an increase in state funding. There were 25.5 positions funded this year, because of the increase in revenue.

General Fund Positions Increased 2015‐2016

Full‐time Equivalents

Central Administration ‐ Classified 3.5

Central Certified Positions 16.5

Building Certified Positions 5.5

Total Positions Increased 25.5

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Bonded Indebtedness A district may hold an election to authorize it to issue bonds to meet its capital needs. Principal and interest payments on bonds are paid from increased property tax revenues generated by a separate, additional mill that the district must be authorized to levy. According to C.R.S. 22‐42‐104, a district may not have outstanding bond debt in excess of 20% (25% for rapidly growing districts) of its assessed property valuation or 6% of its actual property values, whichever is greater. For District 51, this would mean $316,867,849. The current debt is $88,200,000. After payments are made in FY 2015‐2016, the debt will be $80,835,000. In November, 1996, the district issued $44,130,000 of General Obligation Bonds, Series 1996. The proceeds of the bond issue were used to acquire, construct, and equip two elementary schools and one middle school and to expand and improve existing facilities at fourteen other schools. Debt service for the 1996 bonds was accounted for in the Bond Redemption Fund. These projects were completed in the 1999‐2000 school year. The 1996 bonds were refunded and reissued in 2004. This saved the district approximately $2,000,000. A property tax mill levy override was also approved to generate 3.6 million tax revenue to fund staffing and operations of the new schools. On November 2, 2004, Mesa County voters approved two ballot referendums. The first allows for a property tax mill levy override to generate up to $4 million tax revenue per year, beginning in 2006, to fund staffing and operations of three new schools. The second authorizes the district to issue $109 million general obligation bonds and to increase property taxes up to $12 million annually to generate revenues to repay the principal and interest on the debt. Bond proceeds were used to construct three new schools, replace two existing schools, renovate and expand thirty‐seven schools, and acquire real property for future building sites. In 2007‐2008, a new downtown elementary was built and completed for the 2008‐2009 school year. Further explanation can be found in the Financial Section, Bond Redemption Fund. Interest rates’ being at an all‐time low, the decision was made to refinance in September, 2011. The District refinanced seventy six million dollars, ($76,000,000) in the 2004 series bonds. This will save the taxpayers approximately $3.5 million over the term of the bond.

0 100 200 300 400 500

316.867849

88.200

80.830

Millions

District 51 Bonded Indebtedness

Debt at End of 2015-2016 Current Debt Maximum Bonded Indebtedness

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Financial Budgeting and Accounting Policies The district is governed by a five member Board of Education and is organized and operates in accordance with Colorado Statutes. Board of Education members are elected by the citizens of Mesa County, not appointed by any other governing body. The Board of Education selects the Superintendent of Schools. The Board of Education is solely responsible for the District’s budget adoption process. The District independently issues debt for short and long term financing. The District meets the criteria of a primary government; its’ Board of Education is a publicly elected governing body; it is a legally separate entity; and it is fiscally independent. The District is not included in any other government reporting entity. Colorado Revised Statutes Title 22, Article 44 outlines school district budget policies and procedures. This budget document will report anticipated revenues and expenditures for fiscal year 2014‐2015 for all funds, as well as budgets for the fiscal year 2015‐2016. The district follows generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB). Budgets of governmental type funds (such as the General Fund) are prepared on a modified accrual basis. Briefly, this means that obligations (such as a purchase order) are budgeted as expenditures, but revenues are recognized only when they are actually received. The Comprehensive Annual Financial Report (CAFR) records governmental type funds using the current financial resources measurement focus. The CAFR shows the status of the District’s finances per “generally accepted accounting principles” (GAAP). Additions to the GAAP basis include the accrued obligation for earned but unpaid salary and benefits that are budgeted each year. Only the amount of compensated absence liability that is expected to be paid within the next year is budgeted currently. The CAFR is available to view online on the District transparency webpage at https://connect.d51schools.org/sites/shared/financial/Pages/Financial‐Transparency.aspx The District contributes to the School Division Trust Fund (SDTF), a cost‐sharing multiple – employer defined benefit pension plan administered by the Public Employee & Retirement Association of Colorado (PERA). The SDTF provides retirement and disability, post‐retirement annual increases, and death benefits for members or their beneficiaries. All employees of the district are members of the SDTF. Title 24, Article 51 of the Colorado revised Statutes (CRS) as amended assigns the authority to establish benefit provision to the state legislature. The District is required to contribute member and employer contributions to PERA at a rate set by statute. The contribution rate for members is 8.0%, and for the District is 19.15% of covered salary, as of January 1, 2016. A portion of the District’s contribution (1.02% of covered salary) is allocated for the Health Care Trust Fund. The District contributes to a Health Care Trust Fund (HCTF), a cost sharing multiple – employer health care trust administered by PERA (Public Employee Retirement Association). The HCTF provides a health care premium subsidy to PERA participating benefit recipients and their eligible beneficiaries. Title 24, Article 51, Part 12 of the CRS (Colorado Revised Statutes), as amended, assigns the authority to establish the HCTF benefit provisions to the state legislature. PERA issues a publicly available Comprehensive Annual Financial Report that includes financial statements and required supplementary information for the HCTF. That report may be obtained on line at www.copera.org. Appropriations and expenditures are recorded in the following funds:

The General Fund is the annual operating fund of the school district. Most of the activities and daily operations of the district are accounted for in the General Fund.

Special Revenue Funds are created by state statutes or School Board direction to account for the proceeds of special revenue activities and report special or restricted revenues. Special Revenue Funds are committed to specific purposes other than debt service or capital projects. Nutrition Services is recorded as a Special Revenue Fund beginning in 2014‐2015.

The Debt Service Fund is used to account for payment of general obligation long‐term debt.

The Capital Projects Fund is used to account for acquisition of land, buildings, building improvements, equipment and vehicles.

The Enterprise Fund was used to account for the revenues and expenditures associated with the school breakfast and lunch programs. 2014‐2015 CDE guidelines changed Nutrition Services to a Special Revenue Fund.

The Internal Service or Insurance Fund is used to account for management of risk related activities for the district.

The Dental Insurance Fund accounts for the self‐insured payment of dental expenses for District 51 employees.

The Medical Insurance Fund accounts for the self‐insured payment of medical expenses for District 51 employees.

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Tabor Requirements In November 1992, a majority of voters in the state of Colorado passed a constitutional amendment, commonly referred to as Amendment 1 or the Taxpayers Bill of Rights (Tabor). One of the objectives of the amendment is to restrict growth of government revenues and expenditure levels in the state. Property tax revenue increases and total government spending are allowed to increase by the Denver/Boulder Consumer Price Index plus the rate of student population growth as dictated by the amendment. However, in a general election held on November 2, 1999, local voters approved a ballot issue which allows the school district to exceed the revenue limitations for the year ended June 30, 1999, and future years. However, there is a statutory requirement that the district must maintain 3% of expenditures as a mandated Tabor reserve.

Senate Bill 199 In spring, 2007 Colorado state legislature passed SB07‐199, which froze local school district property tax mill levies. The freeze will maintain at least a level effort of tax support for school district funding from local taxpayers, whose mill levies have declined over the years due to the application of the state’s school district financing formula. In addition, the bill increased per pupil funding for the state’s fourteen lowest funded districts to 95% of the state average funding for districts over two years (94.3% in 2008 and 95% in 2009). The estimated increase in the District’s funding was $2.9 million in 2008 and an additional $1.1 Million in 2009. Local property valuations decreased during 2011, which resulted in reduced property tax support of schools due to the mill levy freeze. This placed an additional burden on the state to backfill per pupil funding with state dollars. Property valuations continue to fluctuate, keeping the additional burden on the state.

Local Economy Economic growth and population growth in Mesa County has been strong over the last ten years. Mesa County’s population has grown from 127,281 in 2004 to 149,617 in 2014 or 17.5% for the period. This growth is a reflection of the relatively strong economic and job market from 2003 to 2008, coupled with heavy marketing of the community as an attractive place to live and retire. In 2009 for the first time in more than ten years, growth indicators were down significantly. The indicators continued to remain depressed during 2010 and through 2014. Economic growth indicators show the county’s unemployment rate at 6.5% compared to the State of Colorado’s rate of 5.3% at June 30, 2014. The County unemployment rate has remained greater than 9% during the last five years from the 4.3% rate at June 30, 2008. The average residential sales price for homes sold in the county in 2014 appears to have stabilized, averaging $176,833 in 2014 compared to $170,939 in 2013. The average is still 18.6% lower than the average selling price of $217,250 seven years ago. The number of building permits issued in the county increased to 3,300 in 2014 valued at $281,991,536 from 1,502 issued in 2013 valued at $63,713,812. This is the third year of increases after four years of declines, but is still significantly less when compared to 3,625 issued in 2007 valued at $515,439,365. The nationwide recession, as well as a reduction in oil and gas development in the area, has affected housing and construction industries in Mesa County. The per capita income continues to lag behind other areas in Colorado, a reflection of the lack of high paying industrial and technical jobs and a concentration of employment in the service and retail sectors. Economic indicators for the state of Colorado indicate slight recovery and the indicators in Mesa County appear to be stabilizing.

Budget Process The District’s budget is developed to support the District’s Long Term Strategic Plan as well as the priorities established annually by the Board of Education. The Budget is focused on allocating limited resources to support student achievement. The budget is the primary tool to communicate the District’s financial plan to citizens and staff. An initial budget is adopted by June 30th every year based on per pupil funding and estimated student enrollment. Actual student enrollment is counted on October 1st every year, and the budget is adjusted through re‐adoption prior to January 31st. The annual budget serves as the foundation for the district’s financial planning and control. Budgetary controls ensure compliance with legal requirements, Board of Education policies, and district administration guidelines. All activities of the district are budgeted as required by state statute. Expenditures may not legally exceed appropriations at the fund level. Detailed line item records provide management the capability to monitor budgets for all funds. Budgetary control is maintained through the use of an encumbrance/purchase order system for materials and capital purchases. Encumbrances outstanding at year end lapse, but are generally re‐appropriated as a part of the following year’s budget.

22

The development, review, and consideration of the 2015‐2016 budget was accomplished through the collaboration of the Board of Education, District leadership, and community feedback. There is an option to e‐mail the District with suggestions through the District’s website. The responses helped to guide the Board of Education in the decision making process. Potential reductions and additions were scrutinized and prioritized for maximum positive impact on students in alignment with District long‐term goals. The five long‐term goals adopted by the Board of Education are:




A proposed budget was presented to the Board of Education on May 19, 2015, and two budget hearings were held prior to adoption of the budget on June 16, 2015, before the close of the district’s fiscal year. An initial budget is adopted by June 30th every year based on per pupil funding and estimated student enrollment. C.R.S. 22‐44‐110(5) allows a re‐adoption to occur before January 31st of the current fiscal year, based on actual student count, which occurs on October 1st every year, and actual fund balances from the previous year. Re‐Adoption is expected to occur January 19, 2016. State funding rescissions and volatile fluctuations in student counts in reaction to changes to the economy still require significant adjustments to the budget. The Board may authorize supplemental appropriations during the fiscal year in the event previously unforeseen revenue becomes available to the district. The Fiscal Oversight Committee acts as an audit committee. The Fiscal Oversight Committee consists of community members who have financial or educational experience and are approved by the Board of Education. This committee is used by the independent auditor to communicate matters to upper management and the Board of Education. The Board of Education is responsible for the oversight of the financial reporting process. SIGNIFICANT CHANGES IN BUDGET POLICY/PROCESS The district established a committee to continually search for means to use the district’s resources more efficiently and effectively. The committee has made recommendations that have been implemented in the areas of warehousing, transportation for student activities, and photocopies that have increased school budgets annually. Additionally, accountability has been established for use of substitutes and maintenance, technology, and printing services. The following recommendations continue to be followed:

Charge all grants the full cost of the program, including costs such as substitutes, workers’ comp, etc. Charge for services rendered by departments (maintenance, print shop, technology). Make all programs accountable for the cost of substitutes. All openings will be brought to the administrative cabinet for approval to re‐hire. Funds will not be available for

redistribution to other areas. Closely monitor all travel. Minimize overtime and use only in emergency situations, authorizing before worked. Alternatives, such as “flex

time” will be used if possible. Realign staffing ratios. A staffing model was introduced in 2014‐15 and will be partially implemented in 2015‐16.

During 2004, the Board of Education negotiated a charter school contract with an existing alternative program in the district to create the Deep River Charter School. The charter school began July 1, 2004. Beginning with fiscal year 2004‐2005 the charter school has been financed from a portion of the district’s School Finance Act revenues and from revenues generated by the charter school, including grants and donations. The charter school changed its name to Independence Academy beginning with the 2006‐07 fiscal year and will continue with $2,263,450 from the state funding formula which will flow through the district for 2015‐2016. The student full time equivalence (FTE) for 2015‐2016 is 327.1.

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For the 2008‐2009 fiscal year, the Board of Education negotiated an agreement contract with the Mesa Valley Vision Home and Community Program (MVV‐HCP), as a contract school within the school district. The MVV‐HCP creates opportunity for learners to pursue a unique, individualized learning program supported by resources, technology and a learning community made up of family mentors and skilled resource consultants. For fiscal year 2014‐2015, MVV‐HCP became a charter school, Mesa Valley Community School. The 2015‐2016 Adopted budget includes $2,352,715 from the state funding formula which will flow through the district. The student full time equivalence (FTE) for 2015‐2016 is 340. In the 2011‐2012 budget process a small K‐5 elementary school in a remote location, Glade Park, was cut from the General Fund budget. An application for a charter school was brought to the Board of Education on May 24, 2011. The charter was approved June 21, 2011 for the 2011‐2012 school year. Glade Park Community School (GPCS) continued in the 2012‐2013 school year with a student full time equivalence (FTE) of 16.48. Glade Park Community School was closed by mutual agreement beginning with the 2013‐2014 school year. For the 2013‐2014 fiscal year the Board of Education negotiated a charter school contract to create the Juniper Ridge Community School which is a multi‐cultural K‐8 charter school using an arts and nature‐based curriculum rooted in the Waldorf tradition. Beginning with fiscal year 2013‐2014 the charter school will be financed from a portion of the district’s School Finance Act revenues and from revenues generated by the charter school, including grants and donations. They will be funded $1,526,774, from the state funding formula which will flow through the district for 2015‐2016. The student full time equivalence (FTE) for 2015‐2016 is 220.64. For the 2010‐2011 fiscal year, the district offered a one‐time early retirement option to employees who were at least 50 years old and had at least 15 years of service. The plan paid the individuals 75 percent of their last annual salary, in four annual installments, into a 403(b) tax deferred investment account. Individuals who elected to participate in the plan and were eligible for longevity pay received the longevity amount in annual installments, into the same account. One hundred one (101) employees took advantage of the plan, for a savings of approximately $1.3 million. The General Fund is anticipated to end with a $598,184 reduction in fund balance for the fiscal year 2014‐2015. Historically, the fund balance has increased year‐over‐year placing the district in a financial position to manage the negative adjustments and weather the coming years. There is a School Board mandate of a 4% reserve. Fiscal year 2014‐2015 estimated General Fund Reserve is 5.15%. The 2015‐2016 Adopted Budget reflects a 4.3% fund balance. The district will continue to monitor the fund balance.

24

The following was the basis for the Adopted budget: Finance Act increase of 2.8% to the base. A negative statewide “Budget Stabilization Factor” was implemented

which resulted in a decrease of 13.15% in per pupil revenue from legislation. The per pupil revenue for 2015‐2016 is $6,919.75.

Additional at‐risk per pupil funding of approximately $16 per at‐risk pupil. Estimated student gain of 50 FTE over 2014‐2015. 2015‐2016 will be averaged by CDE. Board of Education budget priorities. District Advisory Accountability Committee recommendations. Strategic Plan. Long Range goals. Inclusion of Senate Bill 199, which maintained funding to 95% of the state average per pupil revenue in 2015‐2016

for the fourteen lowest, funded districts. All employees received a 3.9% increase, either through a step increase or a flat percentage. Independence Academy Charter School funds were included for the flow‐through of PPR to them, approximately

$2,263,450. The school has 327.1 FTE’s. Mesa Valley Vision Home & Community Program became a charter school in 2014‐2015. Funds were included for

the flow‐through from the General Fund for 340.0 students and $2,352,715. Juniper Ridge Community School is a charter school and funds were included for the flow through from the

General Fund for 220.64 students and $1,526,774.

SIGNIFICANT CHANGES TO GENERAL FUND BUDGET Funds are included for:

Academic Interventions.

Continuing of Intervention Funds, with an additional $300,000.

Addition of 25.5 positions.

Continuing to lease 116 mobile computer labs.

Spending $900,000 on building maintenance. All employees received a 3.9% increase, either through a step increase or a flat percentage. The impact of adoption to anticipated revenues is an increase of $4,918,543 over 2014‐2015 anticipated revenue. The impact of adoption to anticipated expenditures is an increase of $5,698,051, including transfers to other funds,

over 2014‐2015 anticipated expenditures.

25

Funds The accounts of the district are organized on the basis of funds. Each fund is considered a separate accounting entity and each has a separate, self‐balancing set of accounts. There are five fund categories: GOVERNMENTAL FUNDS

General: the operating fund of the district. Day to day operations are recorded in this fund. Grande River Virtual Academy is included in the General Fund.

Colorado Preschool Program Fund: used to account for preschool funds based on preschool FTE and Per Pupil

Revenue (PPR).

Mesa Valley Community School: a charter school that began operations in the 2014‐2015 school year. Funds to support the school flow through the District and are maintained in a separate fund.

Independence Academy Charter School: the charter school began operations in July 2004. Funds to support the school flow through the District and are maintained in a separate fund.

Juniper Ridge Charter School: the charter school was approved by the Board of Education on June 18, 2013. They began operations in August 2013. Funds to support the school flow through the District and are maintained in a separate fund.

SPECIAL REVENUE: Capital Reserve: used to account for the acquisition of sites, buildings, equipment and vehicles. It is funded by

allocation of revenues from state equalization funding. CDE guidelines changed how we record these funds. The transactions are now included in Capital Projects.

Physical Activities: accounts for revenue and expenditures for athletic programs in the four traditional high

schools. Nutrition Services: used to account for the revenues and expenditures associated with the district’s school

breakfast and lunch programs. CDE guidelines requires reporting of Nutrition Services in Special Revenue Fund beginning in 2014‐2015.

Beverage: used to account for the sponsorship agreement between Swire Coca‐Cola, USA and Mesa County Valley

School District 51. Funds will be distributed to schools’ SBA funds, with a portion to be spent per other directives from the Board of Education. A new agreement was negotiated which began December 16, 2008.

Governmental Designated Purpose Grants: accounts for revenues from federal, state, and local grants where

expenditures are restricted to the specified purpose in the grant agreement. Career Center Grant: accounts for the use of a donation specified to purchase sites for construction of

buildings/houses by students in the Career Center program. Other Local Projects/Grants: accounts for locally funded grants/tuition that are designated for a specific purpose.

DEBT SERVICE FUND Bond Redemption: required by state law to provide revenue for repayment of bonded indebtedness which has

been approved by the voters. This fund accounts for repayment of the 1996 and 2004 General Obligation Bonds approved by the voters.

CAPITAL PROJECTS FUND

Building: used to provide maintenance and upgrades to existing sites, build 2 new elementary schools and an 8/9 school, and replace a middle school and an alternative school. A new downtown elementary school was built in 2007‐2008 to replace 2 existing elementary buildings.

Capital Projects Building: used to account for the building of a new Dual Immersion Academy (DIA) at the Riverside

School site. This project was completed in 2007‐2008.

Capital Projects: used to account for the acquisition of sites, buildings, equipment and vehicles. Funding is a transfer from the General Fund.

26

ENTERPRISE FUND Nutrition Services: used to account for the revenues and expenditures associated with the district’s school

breakfast and lunch programs. CDE guidelines requires reporting of Nutrition Services in Special Revenue Fund beginning in 2014‐2015.

INTERNAL SERVICE FUND

Insurance: used to account for management of risk related activities. Funded by allocation of revenues from state equalization funding.

Dental Insurance: used to account for the self‐insured payments of dental expenses for District 51 employees. Medical Insurance: used to account for the self‐insured payments of medical expenses for District 51 employees.

The following 5 pages illustrate the 2014‐2015 Re‐Adopted budget, revenues, expenditures, and fund balances, as well as the 2015‐2016 Adopted budget.

27

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28

BeginningFund

Balance(with

Reserves)Revenue/Transfers Expenditures

ProjectedGAAP Basis

EndingFund Balance

BeginningFund

Balance(with

Reserves)Revenue/Transfers Expenditures

ProjectedGAAP Basis

EndingFund Balance

% Change ofAnticipated

FundBalance

OverFiscal Year

2014-15GOVERNMENTALGeneral $8,925,806 $162,280,386 $162,623,161 $8,583,031 $8,327,622 $166,262,420 $167,424,124 $7,165,918 (13.95%)

Colorado Preschool Program 333,669 2,815,821 2,815,821 $333,669 545,041 2,924,394 2,924,394 $545,041 0.00%Independence Academy Charter School 1,413,084 2,373,492 2,373,492 $1,413,084 2,057,209 2,472,550 2,717,007 $1,812,752 (11.88%)

Juniper Ridge Charter School 131,555 1,402,789 1,395,443 $138,901 476,507 1,679,915 1,538,980 $617,442 29.58%Mesa Valley Community School 0 2,433,292 2,381,308 $51,984 46,661 2,469,025 2,374,518 $141,168 202.54%

SPECIAL REVENUEPhysical Activities 174,796 618,190 639,190 $153,796 125,493 618,190 640,500 $103,183 (17.78%)Nutrition Services 468,640 5,810,746 5,951,482 $327,904 274,057 6,022,919 6,022,919 $274,057 0.00%Beverage 154,005 59,308 59,308 $154,005 139,784 53,308 53,308 $139,784 0.00%Governmental Designated Purpose Grants 0 20,722,688 20,722,688 $0 0 19,513,945 19,513,945 $0 0.00%Career Center Grant 79,773 234,500 240,000 $74,273 74,273 234,000 240,000 $68,273 (8.08%)Other Local Projects/Grants 56,138 61,025 51,025 $66,138 68,138 59,942 49,942 $78,138 14.68%

DEBT SERVICE Bond Redemption 10,826,867 11,134,531 10,974,838 $10,986,560 10,928,663 11,134,531 10,985,113 $11,078,081 1.37%

CAPITAL PROJECTCapital Projects 12,049,052 2,901,173 5,090,608 $9,859,617 9,768,110 2,967,173 3,966,671 $8,768,612 (10.23%)Building 0 0 0 $0 0 7,500,000 7,500,000 $0 0.00%

INTERNAL SERVICE Insurance 1,542,892 1,560,000 2,460,697 $642,195 1,215,449 1,560,000 2,396,626 $378,823 (68.83%)Dental Insurance 608,007 1,387,281 1,281,786 $713,502 729,618 1,387,281 1,281,786 $835,113 14.46%Medical Insurance 1,420,773 13,784,000 13,856,426 $1,348,347 1,863,740 13,784,000 13,856,426 $1,791,314 (3.89%)

TRUST AND AGENCY FUNDStudent Body Activity Fund 0 6,000,000 6,000,000 $0 0 8,000,000 8,000,000 $0 0.00%

TOTAL $38,185,057 $235,579,222 $238,917,273 $34,847,006 $36,640,365 $248,643,593 $251,486,259 $33,797,699 (7.76%)

2014-2015 Re-Adopted Budget

Summary of Revenues & ExpendituresBudget Basis for All Funds

2015-2016 Adopted Budget

29

2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16GOVERNMENTALGeneral $38,763,190 $38,763,190 $8,697,729 $8,428,508 $8,294,015 $8,300,338 $70,000 $33,105

Colorado Preschool Program 0 0 0 0 0 0 800 800Independence Academy Charter School 0 0 0 0 0 0 100 100Juniper Ridge Charter School 0 0 0 0 0 0 0 0Mesa Valley Community School 0 0 0 0 0 0 0 0

SPECIAL REVENUENutrition Services 0 0 0 0 0 0 1,000 0Physical Activities 0 0 0 0 0 0 0 0Beverage 0 0 0 0 0 0 0 0Governmental Designated Purpose Grants 0 0 0 0 0 0 0 0Career Center Grant 0 0 0 0 0 0 4,500 4,000Other Local Projects/Grants 0 0 0 0 0 0 0 0

DEBT SERVICE Bond Redemption 11,134,531 11,134,531 0 0 0 0 0 0CAPITAL PROJECTBuilding 0 0 0 0 0 0 0 0Capital Projects 0 0 0 0 0 0 30,000 26,000INTERNAL SERVICE Insurance 0 0 0 0 0 0 10,000 10,000Dental Insurance 0 0 0 0 0 0 0 0Medical Insurance 0 0 0 0 0 0 0 0TRUST AND AGENCY FUNDStudent Body Activity Fund 0 0 0 0 0 0 0 0Total $49,897,721 $49,897,721 $8,697,729 $8,428,508 $8,294,015 $8,300,338 $116,400 $74,005

* Override Elections column includes override amounts for 1996 and 2004.

Consolidated Budget Summary by ObjectRevenue

Property Specific Override Elections Interest

30

2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16

$0 $0 $1,419,000 $942,198 $104,428,418 $109,363,632 $608,034 $431,449 $162,280,386 $166,262,4202,815,021 2,923,594 0 0 0 0 0 0 2,815,821 2,924,3942,179,392 2,263,450 125,500 135,500 68,500 73,500 0 0 2,373,492 2,472,5501,269,657 1,526,774 89,200 86,800 43,932 66,341 0 0 1,402,789 1,679,9152,379,142 2,352,715 0 16,760 54,150 99,550 0 0 2,433,292 2,469,025

0 0 1,465,020 1,513,574 101,202 102,470 4,243,524 4,406,875 5,810,746 6,022,91920,190 20,190 598,000 598,000 0 0 0 0 618,190 618,190

0 0 59,308 53,308 0 0 0 0 59,308 53,308

0 0 3,521,207 3,577,982 0 0 17,201,481 15,935,963 20,722,688 19,513,9450 0 230,000 230,000 0 0 0 0 234,500 234,0000 0 61,025 59,942 0 0 0 0 61,025 59,942

0 0 0 0 0 0 0 0 11,134,531 11,134,531

0 0 0 7,500,000 0 0 0 0 0 7,500,0002,826,173 2,576,173 45,000 365,000 0 0 0 0 2,901,173 2,967,173

1,550,000 1,550,000 0 0 0 0 0 0 1,560,000 1,560,0000 0 1,387,281 1,387,281 0 0 0 0 1,387,281 1,387,2810 0 13,784,000 13,784,000 0 0 0 0 13,784,000 13,784,000

0 00 0 6,000,000 8,000,000 0 0 0 0 6,000,000 8,000,000

$13,039,575 $13,212,896 $28,784,541 $38,250,345 $104,696,202 $109,705,493 $22,053,039 $20,774,287 $235,579,222 $248,643,593

Consolidated Budget Summary by ObjectRevenue

TotalProgram/Transfer Local State Federal

31

2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16

GOVERNMENTAL

General $128,835,328 $132,242,363 $12,042,750 $13,497,670 $8,270,757 $8,290,883 $728,411 $750,325Colorado Preschool Program 2,247,204 2,411,878 213,491 202,491 343,126 148,845 12,000 15,000Independence Academy Charter School 1,335,000 1,378,515 654,600 654,600 115,000 115,000 50,000 350,000Juniper Ridge Community Shool 921,080 1,137,941 175,730 111,369 32,960 13,800 211,273 193,223Mesa Valley Community School 1,418,807 1,157,274 764,066 422,575 25,000 694,620 100,000 5,000

SPECIAL REVENUENutrition Services 2,834,499 2,967,804 212,070 214,875 2,467,662 2,401,988 68,014 75,161

Physical Activities 0 0 639,190 640,500 0 0 0 0

Beverage 0 0 55,558 49,308 3,750 4,000 0 0Governmental Designated Purpose Grants 0 0 0 0 0 0 0 0

Career Center Grant 0 0 0 0 0 0 240,000 240,000

Other Local Projects/Grants 0 0 51,025 49,942 0 0 0 0

DEBT SERVICE

Bond Redemption 0 0 0 0 0 0 0 0

CAPITAL PROJECT

Building 0 0 0 0 0 0 0 7,500,000

Capital Projects 313,942 364,398 0 0 0 0 3,765,663 2,634,400

INTERNAL SERVICE

Insurance 552,875 513,804 1,837,822 1,842,822 70,000 40,000 0 0

Dental Insurance 0 0 1,281,786 1,281,786 0 0 0 0

Medical Insurance 0 0 13,854,426 13,854,426 2,000 2,000 0 0

TRUST AND AGENCY FUND

Student Body Activity Fund 0 0 0 0 6,000,000 8,000,000 0 0 Special Revenue Fund $138,458,735 $142,173,977 $31,782,514 $32,822,364 $17,330,255 $19,711,136 $5,175,361 $11,763,109

* Student Body Activity Fund moved to a Trust and Agency Fund.

** CDE guidelines required moving Nutrition Services from an Enterprise Fund to a Special Revenue Fund in 2014-2015

Supplies Buildings/Land/

Equipment

Consolidated Budget Summary by ObjectExpenditures

Salaries/Benefits

PurchasedServices

32

2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16

$156,337 $129,987 $0 $0 $0 $0 $13,039,578 $13,212,896 ($450,000) ($700,000) $162,623,161 $167,424,1240 0 0 0 0 0 0 0 0 146,180 $2,815,821 $2,924,3940 0 0 0 0 0 218,892 218,892 0 0 $2,373,492 $2,717,0070 0 0 0 0 0 54,400 82,647 0 0 $1,395,443 $1,538,9800 0 0 0 0 0 73,435 95,049 0 0 $2,381,308 $2,374,518

2,250 7,500 0 0 0 0 366,987 355,591 0 0 $5,951,482 $6,022,919

0 0 0 0 0 0 0 0 0 0 $639,190 $640,500

0 0 0 0 0 0 0 0 0 0 $59,308 $53,308

0 0 0 0 0 0 20,722,688 19,513,945 0 0 $20,722,688 $19,513,945

0 0 0 0 0 0 0 0 0 0 $240,000 $240,000

0 0 0 0 0 0 0 0 0 0 $51,025 $49,942

0

0 0 3,894,838 3,620,113 7,080,000 7,365,000 0 0 0 0 $10,974,838 $10,985,113

0 0 0 0 0 0 0 0 0 0 $0 $7,500,000

0 0 0 0 1,011,003 967,873 0 0 0 0 $5,090,608 $3,966,671

0 0 0 0 0 0 0 0 0 0 $2,460,697 $2,396,626

0 0 0 0 0 0 0 0 0 0 $1,281,786 $1,281,786

0 0 0 0 0 0 0 0 0 0 $13,856,426 $13,856,426

0 0 0 0 0 0 0 0 0 0 $6,000,000 $8,000,000$158,587 $137,487 $3,894,838 $3,620,113 $8,091,003 $8,332,873 $34,475,980 $33,479,020 ($450,000) ($553,820) $238,917,273 $251,486,259

Indirect GrantAdministration Total

Consolidated Budget Summary by ObjectExpenditures

Dues/Fees Interest PrincipalSubsidy/Contingency/

Reserves/Transfers/Other

33

District Demographics ATTENDANCE Attendance is based on the average number of days attended by a student during the school year. For secondary students, attendance is based on periods in the school day, rather than days attended.

Ethnicity 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14American Indian/

Alaska Native 332 252 193 146 4 39 26 14 0 0 0 1

Asian 196 172 171 152 11 18 12 9 0 0 0 0Black/African

American 179 165 145 134 46 35 32 26 1 1 3 0

Hispanic/Latino 4,650 4,799 4,853 4,987 843 767 681 705 21 22 14 20

White 16,254 15,954 15,637 15,717 2,285 1,972 1,792 1,678 63 64 45 55* Native Hawaiian/

Pacific Islander 31 28 29 31 85 9 13 4 2 0 0 0

* Two or More Races 561 642 799 819 115 106 76 99 6 1 0 2

Female 10,731 10,680 10,586 10,660 796 695 665 561 21 22 16 16

Male 11,472 11,332 11,241 11,326 2,593 2,251 1,967 1,974 72 66 46 62

Total 22,203 22,012 21,827 21,986 3,389 2,946 2,632 2,535 93 88 62 78

ExpulsionsOctober Attendance Suspensions

GRADUATION AND DROPOUT RATES Under Colorado law, local school boards are responsible for establishing high school graduation requirements. Requirements vary from district to district. However, the State calculates graduation rates in a uniform manner for all school districts. The graduation rate does not include students who obtain a GED or certificate of completion without completing the locally‐defined requirements for graduation. The graduation rate is a cumulative or longitudinal rate that considers the number of students who meet the graduation requirements as a percent of those who were in membership and could have graduated over a four year period from grade 9 through grade 12. The dropout rate is an annual rate reflecting the percentage of all students enrolled in grades 7‐12 who leave school during the reporting period and are not known to transfer to other public or private schools. The calculation excludes expelled students.

Ethnicity 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14

Nat Am 3 35 2 79.2 74.1 56.5 75.0 4.3 8.0 4.3 7.4

Asian 2 2 5 94.7 77.8 100.0 78.6 2.1 2.2 2.2 1.2

African Am 8 7 3 57.9 56.3 63.6 85.7 8.1 1.1 1.2 6.7

Hispanic 64 56 65.2 68.8 66.7 67.8 4.9 4.3 3.8 5

White 5 398 290 82.2 82.7 82.6 81.5 2.9 2.4 2.4 2.6* Native Hawaiian/

Pacific Islander 0 1 0 100.0 50.0 80.0 100 0.0 0.0 6.7 5.6

* Two or More Races 2 12 15 73.0 79.7 75.9 80 5.5 3.5 3.6 2.1

Unknown 0 0 0

Female 159 176 150 81.5 84.7 82.3 82.6 3.1 2.6 2.3 2.6

Male 294 279 221 76.5 75.3 75.8 74.5 3.8 3.1 3.2 3.7

Total 453 455 371 0 79.0 79.8 79.0 78.6 3.1 3.4 2.8 3.1

Graduation Rate (completers) % Dropout Rate %WCCC**

** WCCC = Number of enrolled students in classes at Western Colorado Community College (formerly UTEC).

* The race and ethnicity designations for all reports have been changed starting in 2010‐2011 school year, i.e., Native Hawaiian/Pacific Islander and Two or More Races.

34

Assessment Data Summary Students in Mesa County Valley School District 51 are tested on a regular basis. Analysis of test data provides information about student achievement yearly, as well as the ability to track student progress over time. An explanation of the tests administered to Mesa County Valley School District 51 students appears below.

ADEQUATE YEARLY PROGRESS (AYP) No Child Left Behind Districts/schools must increase the percentage of students each year who score proficient or advanced on CSAP. Annual increases have been calculated to ensure that 100% of students score at/above proficient by 2014. Sanctions for Title One schools failing to meet AYP include choice options, tutoring services, and school

reconstitution.

TESTING AND ASSESSMENT DESCRIPTIONS Transitional Colorado Assessment Program (TCAP) is Colorado’s standards‐based assessment designed to provide a picture of student performance to schools, districts, educators, parents and the community. The primary purpose of the assessment program is to determine the level at which Colorado students meet the Colorado Model Content Standards in the content areas assessed. The TCAP is collaboratively developed by the Colorado Department of Education, the Colorado teaching community and CTB/McGraw‐Hill. The data should be used to keep abreast of individual student, school, and district progress toward attaining higher student achievement levels. The fact that TCAP is based on the Colorado Model Content Standards will ensure that all districts are held to the same challenging standards that Coloradans expect for their students regardless of whether they live in urban, suburban, or rural areas. The Colorado Alternate Assessments (CoAlt) is administered to students with significant cognitive disabilities who are instructed and assessed on alternate achievement standards. A Student's IEP team makes the determination if a student qualifies for the alternate assessment following criteria provided by the Colorado Department of Education Exceptional Student Services Unit. This standards‐based assessment program is designed specifically for students with significant cognitive disabilities using the elements of universal design. For students who qualify to take alternate assessments, the CoAlt is an indicator of student progress toward the Expanded Benchmarks which are linked to the Colorado Model Content Standards in the content areas of Reading, Writing and Mathematics in grades 3 ‐ 10 and Science in grades 5, 8, and 10. The assessment is meant to provide a picture of student performance to schools, districts, educators, parents and the community. The data should be used to keep abreast of individual student progress toward attaining achievement in the content areas. The CoAlt is untimed and individually administered. The assessments are comprised of selected response items and modified constructed response items. The CoAlt was collaboratively developed by the Colorado Department of Education, Colorado educators and CTB/McGraw‐Hill. ACCESS for ELLs® is a secure large‐scale English language proficiency assessment given annually to Kindergarten through 12th graders who have been identified as English language learners (ELLs). It provides educators and parents information about the English language proficiency level in the language domains of Listening, Speaking, Reading and Writing. This assessment aligns to the CELP standards

35

SAT and ACT, and ACT PLAN; High School – (ACT EXPLORE; Middle School) SAT and ACT are college entrance examinations administered periodically throughout the year to provide prospective colleges and universities with academic achievement information about entering freshman students. SAT is not required by the district and participation is solely at the discretion of the individual student. ACT is mandated by the State of Colorado for every 11th grade student. These tests are designed to predict student performance in college freshman courses. ACT PLAN is supported by our school district so ALL 10th graders are tested every October. This assessment helps prepare students for ACT as it covers the same subjects. ACT PLAN also helps identify student’s academic strengths and plans for college. ACT EXPLORE is now administered to all 8th grade students in district 51. The EXPLORE® program is designed to help 8th and 9th graders explore a broad range of options for their future. EXPLORE prepares students not only for their high school coursework, but for their post–high school choices as well. It marks an important beginning for a student's future academic and career success. STAR Enterprise Assessments STAR Early Literacy, STAR Reading and STAR Math are computer adaptive assessment that are given to all students K‐9th grades at least 3 times per year (Fall, Winter and Spring). The purpose of testing all students is twofold. The first is to act a screener to identify student as quickly as possible in order alert educators of students in need of instruction outside the core instruction. This differentiated instruction could be in the form of interventions or acceleration. Students receiving interventions will have their progress monitored using the STAR Assessments at least monthly in order to ensure the interventions are benefiting the students and helping them achieve their academic goals. More information about STAR Enterprise can be found online at http://www.renlearn.com/se/overview.aspx Individual Reading Inventories; Grades K‐10: Individually administered assessments are used in grades K‐3 with word recognition strategies and comprehension called the Development Reading Assessment 2. Assessments used for students at 4th, 5th, and 6th grades, who are on Individual Literacy Plans (ILPs), is the Qualitative Reading Inventory (QRI). The Degrees of Reading Power (DRP) is used for 6th – 10th grade students on ILPs. Reynolds Intellectual Screening Test (RIST): Derived from the Reynolds Intellectual Assessment ScalesTM (RIASTM), this brief screening measure can quickly identify students who need a more comprehensive intellectual assessment. It provides a quick overall estimate of general intelligence for individuals with intellectual strengths who may benefit from a full RIAS evaluation that may result in placement in educational programs for the gifted and/or talented. All 2nd graders will be screened using this instrument. Assessment results summary: COLORADO STUDENT ASSESSMENT PROGRAM (CSAP/TCAP)

READING:

% of students scoring proficient or advanced

Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

3rd 70.1% 72.1% 74.1% 72.0% 71.6%

4th 62.4% 65.6% 66.9% 64.9% 67.9%

5th 69.1% 68.5% 67.3% 68.7% 71.0%

6th 67.8% 73.0% 72.9% 71.5% 71.5%

7th 67.2% 68.7% 67.9% 69.2% 68.7%

8th 67.3% 69.3% 65.2% 66.8% 66.4%

9th 68.2% 69.6% 68.8% 68.0% 66.2%

10th 69.6% 70.9% 71.4% 72.9% 69.0%

36

WRITING:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

3rd 40.0% 41.0% 42.7% 40.7% 51.1%

4th 48.0% 41.8% 44.2% 46.8% 51.7%

5th 53.8% 54.3% 53.7% 50.9% 55.5%

6th 51.9% 48.2% 49.5% 48.7% 56.7%

7th 54.4% 58.8% 57.9% 57.4% 60.9%

8th 50.3% 52.7% 49.3% 52.2% 56.3%

9th 51.7% 50.3% 57.2% 53.9% 54.1%

10th 50.7% 48.1% 50.1% 50.5% 48.6%

MATH:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

3rd 64.7% 65.8% 68.5% 68.9% 71.6%

4th 66.0% 67.4% 69.2% 68.1% 71.6%

5th 58.7% 58.7% 60.6% 58.7% 64.6%

6th 59.0% 58.1% 60.9% 62.4% 61.1%

7th 47.6% 50.8% 52.0% 53.1% 54.6%

8th 44.5% 45.6% 47.1% 50.7% 52.5%

9th 34.9% 33.4% 36.3% 36.8% 39.7%

10th 30.6% 29.1% 31.2% 28.9% 33.1%

SCIENCE:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

5th 40.2% 42.8% 44.4% N/A N/A

8th 48.9% 46.7% 49.4% N/A N/A

10th 55.7% 58.0% 59.1% N/A N/A

Information is also available on‐line http://www.schoolview.org/

37

Reading Math Writing State2011/2012 50 49 53 502012/2013 49 50 52 502013/2014 48 47 52 50Average Growth 49.00 48.67 52.33 50Cost per Student $5,323 $5,323 $5,323 $5,553Growth/Cost Index (GCI) 0.00921 0.00914 0.00983 0.00900D51 GCI Compared to State GCI 0.00020 0.00014 0.00083

Reading Math Writing State2011/2012 52 59 54 502012/2013 50 56 49 502013/2014 50 60 50 50Average Growth 50.66666667 58.33333333 51 50Cost per Student $5,323 $5,323 $5,323 $5,463Growth/Cost Index (GCI) 0.00952 0.01096 0.00958 0.00915D51 GCI Compared to State GCI 0.00037 0.00181 0.00043

Reading Math Writing State2011/2012 53 56 53 502012/2013 49 55 57 502013/2014 55 49 56 50Average Growth 52.33 53.33 55.33333333 50Cost per Student $5,323 $5,323 $5,323 *Growth/Cost Index (GCI) 0.00983 0.01002 0.01040D51 GCI Compared to State GCI

* No information from CDE at this time

High School

Colorado Growth ModelAcademic Growth

Median Growth PercentileElementary

Middle School

38

MCVSD TCAP / CSAP Median Growth Percentiles

MVCSD Assessment Dept RHM

School 2012 2013 2014 2012 2013 2014 2012 2013 2014Appleton Elementary School 58.5 57 58 64 75 73 71 57 63Bookcliff Middle School 63 60 57 68 59 63 65 63.5 59Broadway Elementary School 56 58 57 57 57 63 63 70 69Central High School 49 49.5 49 51 53 49 52 54 44.5Chatfield Elementary 52 46 38 51 54 39.5 45 50 42Chipeta Elementary School 51 40 55 64.5 52 70 57 59 75Clifton Elementary School 36 39 42 47 54 42.5 49 51.5 35Dos Rios Elementary 55.5 47 47 51 43 42.5 42.5 41 48Dual Immersion Academy 55 61 68 56.5 52 44.5 51 33 41East Middle School 50 49 42 51.5 49 44 60 60 55Fruita 8-9 53 48.5 55 50 56 52 46 44 40Fruita Middle School 58 55 58 58.5 46 56 72 61 65Fruita Monument High School 64 53 57 50 57 55 56 52 48Fruitvale Elementary 59 65 51 45 58 61 45 48 66Gateway School 53 57 68 53.5 46 67 52 48 46.5Glade Park Community School - - - - - - - - -Grand Junction High School 47 47 54 52 55 56 52 54 47Grand Mesa Middle School 47 42 43 44 43 45 52 46 51Grande River Virtual Academy 29.5 42 50 30.5 35 38 27 30 48Independence Academy 41 46.5 46 38 55.5 49 38 43 37Juniper Ridge - - 28 - - 19 - - 12Lincoln Orchard Mesa Elementary 52 58 47 68 56.5 50 73 54 45Loma Elementary 53 35 52.5 48 53 50 33 26 42Mesa View Elementary 34 52 54 40 59 63 44 63 64Mount Garfield Middle School 45 43 43 47.5 39 45 46.5 50 54New Emerson School at Columbus 57.5 42 36 68.5 38 56 61 44 55.5Nisley Elementary School 64.5 59 48 73 59.5 65 75 72 40Orchard Ave. 40 51.5 51 51 64.5 52 45 50 39Orchard Mesa Middle School 54 48 51 51 60 56 69 67 74Palisade High School 60 51 63 63 66 63 71 70 69Pear Park Elementary 62 59.5 49 59 62 46.5 53 44 37Pomona Elementary School 58 57 49 60 55 56.5 52.5 59 59R-5 High School 38 43.5 71 51 21.5 50.5 41 62 43Redlands Middle School 60 53.5 51 66 54 55 62 54 66.5Rim Rock Elementary 42 50 40 48 46 53.5 36 47 42.5Rocky Mountain Elementary 59 45 40 50 42 50 48 46 40Scenic Elementary School 81.5 66.5 68 69.5 58.5 63.5 73.5 67.5 68Shelledy Elementary School 40 39 50 42 37.5 36 39 41 47Taylor Elementary School 44 39 33 42 50 59 29 43 37Thunder Mountain Elem 45 52.5 48 53 57 53 60.5 56 50Tope Elementary School 52.5 34.5 49 50.5 42.5 45 45 39 46Vision 56 51 58 55 53 58.5 48 52 50West Middle School 50 56 54 56 47 45 65 63.5 65Wingate Elementary School 51 44.5 54 50.5 53 54.5 49.5 49 56

Reading Writing MathCSAP / TCAP Median Growth Percentile

39

Budget Presentation We continually strive to improve the information and presentation of the budget document. Additional information has been included to help the reader better understand programs and use of funds. The budget is structured into four major areas:

INTRODUCTORY SECTION ‐ information in this section has been designed to introduce readers to the document as a whole. It highlights information contained in the budget.

ORGANIZATIONAL SECTION ‐ this section describes the organizational and management structure. Included are

the district mission, specific items related to the current budget year, and long term goals.

FINANCIAL SECTION ‐ a description of the financial structure (funds) and an explanation of the budget process, basis, and requirements are included here. Schedules of budget by fund, a five year history of actual revenue and expenditures, and a detailed description are included.

INFORMATIONAL SECTION ‐ to help the reader understand Mesa County Valley School District 51, important

historical data, budget forecasts, and tax rates and values are included in this section. Finally, a glossary of terms explains those terms specific to the school district.

AWARDS AND ACKNOWLEDGEMENTS Again this year, the budget document is developed to include additional information in order to help the reader better understand the district as a whole. The information is structured to meet the requirements of the Association of School Business Officials International (ASBO) for the Meritorious Budget Award (MBA). To receive this award, a school entity must publish a budget document as a policy document, as an operations guide, as a financial plan, and as a communication medium. The Association of School Business Officials International (ASBO) has determined that the district’s re‐adopted budgets since fiscal year 1999‐2000 have met the stringent requirements of the Meritorious Budget Award Program, (MBA). In 2014‐2015, Mesa County Valley School District 51 was one of 72 school districts nationwide and one of 5 in Colorado to receive this award. The Meritorious Budget Award is valid for a period of one year. The district did not submit the 2011‐2012 Re‐Adopted budget for review due to funding issues. The 2013‐2014 and 2014‐2015 Re‐Adopted budgets were submitted for the MBA award and Mesa County Valley School District 51 again was awarded the Meritorious Budget Award. The Government Finance Officers Association (GFOA) has awarded a Certificate of Excellence in Financial Reporting to Mesa County Valley School District 51 for its Comprehensive Annual Financial Report (CAFR) for fourteen consecutive years. In order to be awarded this prestigious award, the entity must have published an easily readable and efficiently organized CAFR. This report must satisfy both GAAP and applicable legal requirements. However, our most important concern in the presentation of budget data is to improve the quality of information to our community about district educational programs and services. This budget is based on the best thinking of the Board, the Financial Oversight Committee, the Superintendent, and the Administration, and is prepared with the Mission Statement and goals of the district in mind.

40

This Meritorious Budget Award is presented to

MESA COUNTY VALLEY SCHOOL DISTRICT 51

For excellence in the preparation and issuance of its school entity’s budget

for the Fiscal Year 2014-2015.

The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Mark C. Pepera, MBA, RSBO, SFO John D. Musso, CAE, RSBA President Executive Director

41


42

ORGANIZATIONAL SECTION

Dis

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Tom

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43

MESA COUNTY VALLEY SCHOOL DISTRICT 51 ORGANIZATION The district is governed by a five (5) member Board of Education who is elected to a four (4) year term of office by voters within Mesa County Valley School District 51's boundaries. The Board members establish philosophy, policy, and guidelines to ensure equal educational opportunities for all district students. BOARD OF EDUCATION District A ........................................................................................................................................................................ Jeff Leany District B ........................................................................................................................................................................ Ann Tisue District C ................................................................................................................................................................... John Williams District D ..................................................................................................................................................................... Tom Parrish District E .................................................................................................................................................................... Greg Mikolai ADMINISTRATIVE STAFF The administrative staff is responsible for the daily operation of the district and is located at several sites. The list below shows responsibilities and locations for the district’s administrative staff. Administrative Service Center .................................................................................................... 2115 Grand Avenue, 254‐5100 Superintendent ......................................................................................................................................................... Steve Schultz Chief Operations Officer .......................................................................................................................................... Philip Onofrio Executive Director of Human Resources ............................................................................................................... Colleen Martin Executive Director of Technology Services ............................................................................................................ Odus Harwood Executive Director of Equity and Minority Student Success ................................................................................ Susana Wittrock Director of Financial Services ................................................................................................................................. Viola Crawford Director of Nutrition Services ....................................................................................................................................... Dan Sharp Director of Maintenance & Operations/ Building Use .................................................................................................. Eric Nilsen Director of Purchasing/Warehouse ............................................................................................................................... Lisa Sharp Director of Safety & Transportation ............................................................................................................................... Tim Leon Director of Communications .................................................................................................................................. Dan Dougherty Risk Manager .............................................................................................................................................................. Sheila Naski Supervisor of Physical Activities and Beverage Contract ................................................................................................ Paul Cain Community Partnership/Volunteers........................................................................................................................ Jeannie Smith Basil T. Knight Staff Development Center ................................................................................. 596 N. Westgate Dr., 254‐5480 Director of Academic Options...................................................................................................................................... Ron Roybal Gifted & Talented Coordinator ..............................................................................................................................Heather Baskin Prevention/Extended Learning Coordinator .............................................................................................................. Cathy Haller Music Coordinator .................................................................................................................................................... Kathy Joseph Emerson ............................................................................................................................................. 930 Ute Avenue, 254‐5323 Chief Academic Officer ............................................................................................................................................ Tony Giurado Executive Director of Academic Achievement and Growth High Schools .................................................................... Matt Diers Executive Director of Academic Achievement and Growth ....................................................................................... Leigh Grasso Executive Director of Student Services ................................................................................................................... Tanya Skalecki Executive Director of Academic Achievement and Growth Elementary Schools ..................................................... Cheryl Taylor Executive Director of Academic Achievement and Growth Middle Schools .......................................................................... TBD Director of Academic Achievement and Growth Elementary Schools ...................................................................... Steve States Director of Instructional Data Services .................................................................................................................. Laurie Westfall Hawthorne ......................................................................................................................................... 410 Hill Avenue, 254‐5402 Early Childhood Coordinator ............................................................................................................................................ Kim Self

44

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45

School Phone Principal

StudentBody

Count*

Appleton 2358 H Road Grand Junction 81505 254-6400 Corey Hafey 388

Broadway 2248 Broadway Grand Junction 81503 254-6430 Scot Bingham 234

Chatfield 3188 D½ Road Grand Junction 81504 434-7387 Jennifer Smyth 384

Chipeta 950 Chipeta Avenue Grand Junction 81501 254-6825 Jayme Kyle 422

Clifton 3276 F Road Clifton 81520 434-7112 Yogi Cherp 477

Dos Rios 265 Linden Grand Junction 81503 255-8525 Vernann Raney 402

Dual Immersion Academy 552A W. Main Street Grand Junction 81501 254-6070 Monica Heptner 297

Fruitvale 585 30 Road Grand Junction 81504 242-8085 Kathy Hays 482

Lincoln Orchard Mesa 2888 B½ Road Grand Junction 81503 242-6383 Leia Kraeuter 380

Loma 1360 13 Road Loma 81524 858-7048 Margaret Hofer 326

Mesa View 2967 B Road Grand Junction 81503 241-3081 Mary Biagini 404

New Emerson 2660 Unaweep Grand Junction 81503 254-6500 Terry Schmalz 141

Nisley 543 28¾ Road Grand Junction 81501 243-3686 Crystal Stephenson 498

Orchard Ave. 1800 Orchard Avenue Grand Junction 81501 242-6705 Vicki Woods 420

Pear Park 432 30¼ Road Grand Junction 81504 254-5960 Dan Bunnell 497

Pomona 588 25½ Road Grand Junction 81505 242-2588 Emma-Leigh Larsen 394

Rim Rock 1810 J.6 Road Fruita 81521 254-6770 Sharon Kallus 624

Rocky Mountain 3260 D½ Road Clifton 81520 434-2800 Patti Virden 496

Scenic 451 W. Scenic Drive Grand Junction 81503 242-5727 Amie Landman 297

Shelledy 363 N. Mesa Street Fruita 81521 254-6460 Deb Lamb 518

Taylor 689 Brentwood Drive Palisade 81526 464-7595 Jennifer Morrell 395

Thunder Mountain 3063 F½ Road Grand Junction 81504 434-0979 Diane Carver 536

Tope 2220 N. 7th Street Grand Junction 81501 242-0433 Carrie Bollinger 345

Wingate 351 S. Camp Road Grand Junction 81503 245-0746 Carol Wethington 461Special Hawthorne/Contracted Services Preschoolers Kim Self 118

Elementary School Total 9,936* Student body count based on Mesa County Valley School District 51 unaudited October 2014 count.

Mesa County Valley School District 51 SchoolsMesa County Valley School District 51 covers about one half of Mesa County's land area, which is approximately 2,200 square miles, and about 95% of the county's population. It has twenty-four elementary schools, eight middle schools, one 8/9 school, five high schools, one Career Center, and one remote K-12 mountain school, plus several locations for alternative programs. DeBeque and Collbran are separate school districts in the county.

Address

Elementary Schools

46

School Phone Principal

StudentBody

Count*Address

Bookcliff 540 29¼ Road Grand Junction 81504 243-6350 Jim Butterfield 445

Dual Immerson Middle 540 29¼ Road Grand Junction 81504 243-6350 Jim Butterfield 105

East 830 Gunnison Avenue Grand Junction 81501 242-0512 Leah Gonyeau 474

Fruita 239 N. Maple Fruita 81521 254-6570 Brigg Lane 546

Grand Mesa 585 31½ Road Grand Junction 81504 254-6270 Terrie ReQua 581

Mount Garfield 3475 Front Street Clifton 81520 464-0533 Hal Templeton 602

Orchard Mesa 2736 C Road Grand Junction 81503 254-6320 Cheryl Vana 515

Redlands 2200 Broadway Grand Junction 81503 245-6084 Kelly Reed 572

West 123 W. Orchard Avenue Grand Junction 81505 254-5090 Vernon Walker 404

Middle School Total 4,244

Fruita 8/9 School 1835 J Road Fruita 81521 254-6720 Jason Plantiko 721

Central 550 Warrior Way Grand Junction 81504 254-6200 Lanc Sellden 1,473

Fruita Monument 1815 Wildcat Avenue Fruita 81521 254-6600 Todd McClaskey 1,253

Grand Junction 1400 N. 5th Street Grand Junction 81501 254-6900 Ari Goldberg 1,741

Palisade 3679 G Road Palisade 81526 464-5937 Dan Bollinger 1,048

R-5 310 N. 7th Street Grand Junction 81501 242-4350 Don Trujillo 221

High School Total 5,736

Gateway School (K-12) P.O. Box 240 Gateway 81522 931-2276 TBD 29

Career Center 2935 North Avenue Grand Junction 81504 243-3142 TBDWestern Colorado Community College 2508 Blichmann Avenue Grand Junction 81505 255-2600 Brigitte Sundermann

The Opportunity Center 1129 Colorado Ave Grand Junction 81501 243-0190 Tami Houston

Grand River Academy Virtual on-line school Grand Junction 81501 254-5350 Pat Chapin 234

Valley School West 2508 Blichmann Avenue Grand Junction 81505 255-2708 Brenda Witte

Independence Academy 600 N. 14th Street Grand Jct 81501 254-6850 Damon Lockhart 346

Juniper Ridge Community School 640 24 1/2 Road Grand Jct 81505 639-0884 Patrick Ebel 204

Mesa Valley Community School 1401 N. 1st Street Grand Jct 81501 254-7202 Laurajean Downs 369Grand Total 21,819

* Student body count based on Mesa County Valley School District 51 unaudited October 2014 count.

Charter School

K-12 School

Alternative Schools (Students are counted at home school listed above.)

Middle Schools

High Schools

Technical Education Schools (Students are counted at home school listed above.)

8/9 School

47

Mesa County Valley School District 51 Strategic Plan

VISION All schools operate in a culture where all students are engaged in a rigorous and relevant curriculum and where all students are successfully learning. MISSION STATEMENT To lead all students to reach their individual potential by rigorously pursuing and evaluating achievement of high academic and ethical standards in a disciplined, nurturing environment. STRATEGIC PLAN PROCESS In the fall 2010, the Mesa County Valley School District commissioned a Comprehensive Assessment for District Improvement (CADI) review to be completed. The results of the review along with recent assessment data and the need to focus on raising student achievement resulted in the District adopting a new strategic planning process. The first step of this process was to have the executive cabinet complete a short-term plan with a long-term outlook. This short-term plan guided improvement efforts and provided focus for the organization until the long-term plan was completed. A Long-Term Planning Committee was organized in December, 2011. This committee which was comprised of parents, staff members, community members and leaders, and business leaders conducted numerous focus groups and drafted long-term goals for the District. Subsequently, these goals were modified slightly by the Board of Education and adopted. Executive Cabinet was responsible for developing objectives, strategies and action plans for achieving these goals. The following questions are addressed during the process:

1. Where are we now?

• Review available data including assessment growth results and trends, Organizational Health, and the CADI review results

2. Where do we want to be? • Review and update the District’s mission and vision • Identify the gaps that need to be addressed between where we are now and where we want to be

3. How will we close the gaps/how will we get there? • Defined long-term goals • Defined measurable objectives to meet those goals • Documented strategies to achieve objectives • Completed action plans to implement strategies • Assigned personnel to be responsible and accountable for completing the action plans

4. How do we measure and monitor our progress? • Established process for monitoring progress including specific deadlines • Identified key performance indicators to assess impact of efforts

The five long-term goals adopted by the Board of Education are:




48

Measurable objectives and strategies targeted for achieving these goals by 2017 have been developed. Action plans including tasks and timelines are in place and will be used to direct work and spending decisions over the next 5 years. The progress on action plans will be monitored by the Executive Team and reported to the Board of Education on a regular basis. This is now being deployed throughout the District. It is critical for all employees to be aware of and understand the strategic priorities of the District. The interim plan will be used to guide decision making in the District including where funds will be spent and where people will place their efforts. The following pages are the 2013-2014 goals and objectives, which are ongoing. The fiscal commitment made by the Board of Education to attain each goal can be seen on page 11. COMMITTEES Colorado Revised Statutes, C.R.S. 22-7-102 to 22-7-104, require “an accountability and parental and community involvement program to define and measure academic and safety quality in education.” The District Accountability Committee (DAC) fulfills that requirement. DAC serves as the primary community advisory for strategic plan implementation, progress monitoring, and reporting. DAC assists each school with a review of their Individual School Improvement Plan (ISIP) annually. They gather input from school advisory committees on prioritization of expenditures and make recommendations to the Board of Education. DAC also reviews charter school applications.

49

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d pr

epar

edne

ss fo

rle

arni

ng (

Bas

ed o

n ju

st c

ompl

eted

Liv

e W

ell C

olor

ado

Ass

essm

ent o

fN

utrit

ion

Ser

vice

s)

Ow

ner

: P

hil O

nofr

io, C

hief

Ope

ratio

ns O

ffice

r

2.3

Incr

ease

stu

dent

atte

ndan

ce r

ate

to 9

5% w

ithin

5 y

ears

2.

3.S

.1E

stab

lish

a pr

even

tativ

e pr

oces

s to

add

ress

abs

ente

eism

(In

resp

onse

to S

B 2

12 w

orkf

orce

rea

dine

ss)

Ow

ner

: IL

T

2.3.

S.2

Red

uce

chro

nic

stud

ent a

bsen

teei

sm w

ith a

focu

s on

all

subg

roup

s(m

inor

ity, f

ree

& r

educ

ed, s

peci

al n

eeds

, Eng

lish

Lang

uage

Lea

rner

s)(I

n re

spon

se to

EA

RS

S (

Exp

elle

d an

d A

t-R

isk

Stu

dent

Ser

vice

s)gr

ant;

SB

163

; SB

212

) O

wn

er:

ILT

2.4

D51

will

hav

e sa

fe le

arni

ng e

nviro

nmen

ts a

s de

fined

by

Dis

tric

t mon

itorin

g to

ol a

nd s

tude

nt/p

aren

t per

cept

ual d

ata.

2.4.

S.1

Ass

ess

the

curr

ent s

tate

of s

afet

y an

d se

curit

y aw

aren

ess

and

prep

ared

ness

of t

he d

istr

ict a

nd d

evel

op a

nd im

plem

ent a

dist

rict-

wid

e sa

fety

and

sec

urity

pro

gram

O

wn

er:

Phi

l Ono

frio

, Chi

ef O

pera

tions

Offi

cer

2.4.

S.2

Pro

mot

e a

cultu

re in

sch

ools

that

is in

clus

ive

and

supp

ortiv

e of

the

Dis

tric

t's d

iver

se p

opul

atio

n (I

n re

spon

se to

CA

DI R

evie

w)

Ow

ner

: S

usan

a W

ittro

ck, E

xecu

tive

Dire

ctor

of A

dvoc

acy,

Out

reac

h,&

Con

nect

3. Ens

ure

effe

ctiv

e ed

ucat

ors

and

high

qual

ity le

ader

s th

roug

hout

the

Dis

tric

t

3.1

100%

of e

mpl

oyee

s re

ceiv

e at

leas

t one

eva

luat

ion

per

year

usin

g qu

antit

ativ

e an

d qu

alita

tive

data

by

June

30,

201

7

3.1.

S.1

Ful

ly Im

plem

ent t

he T

each

er/P

rinci

pal E

ffect

iven

ess

legi

slat

ion

(In

resp

onse

to S

B19

1; S

B16

3; S

B21

2)

Ow

ner

: C

olle

en M

artin

, Exe

cutiv

e D

irect

or o

f Hum

an R

esou

rces

3.1.

S.2

Dev

elop

and

impl

emen

t the

ann

ual e

valu

atio

n pr

oces

s fo

r su

ppor

tst

aff (

clas

sifie

d em

ploy

ees)

O

wn

er:

Col

leen

Mar

tin, E

xecu

tive

Dire

ctor

of H

uman

Res

ourc

es

3.2

With

in fi

ve (

5) y

ears

, 100

% o

f cen

tral

and

bui

ldin

gad

min

istr

ator

s, a

nd te

ache

rs a

re p

artic

ipat

ing

in th

epr

ofes

sion

al d

evel

opm

ent a

cade

mie

s, m

odul

es, o

r se

min

ars

as d

efin

ed b

y th

eir

grow

th p

lan

and

perf

orm

ance

eva

luat

ion

3.2.

S.1

Dev

elop

and

pro

vide

rel

evan

t and

tim

ely

prof

essi

onal

dev

elop

men

top

port

uniti

es fo

r le

ader

s, p

rinci

pals

, and

teac

hers

(In

res

pons

e to

SB

191)

Ow

ner

: IL

T

Dis

tric

t Str

ateg

ies

02/2

0/14

Pag

e 2

of 4

Mes

a C

ou

nty

Val

ley

Sch

oo

l Dis

tric

t 51

Str

ateg

ies

2013

-201

4

Go

alO

bje

ctiv

eS

trat

egy

51

3.2.

S.2

Dev

elop

the

capa

bilit

y to

trac

k/m

onito

r pr

ofes

sion

al d

evel

opm

ent

part

icip

atio

n fo

r in

put t

o st

aff e

valu

atio

n (I

n re

spon

se to

SB

191)

O

wn

er:

Col

leen

Mar

tin, E

xecu

tive

Dire

ctor

of H

uman

Res

ourc

es

3.3

With

in 5

yea

rs, t

he D

istr

ict w

ill h

ave

a pr

oces

s fo

r as

sign

ing

staf

f bas

ed o

n th

e di

stric

t-w

ide

need

s of

stu

dent

s an

dsc

hool

s

3.3.

S.1

Col

labo

rate

with

em

ploy

ee g

roup

s to

dev

elop

and

impl

emen

t are

spon

sive

and

flex

ible

sta

ff as

sign

men

t pro

cess

O

wn

er:

Col

leen

Mar

tin, E

xecu

tive

Dire

ctor

of H

uman

Res

ourc

es

3.3.

S.2

Bui

ld a

cul

ture

in w

hich

all

empl

oyee

s re

cogn

ize

the

shar

edre

spon

sibi

lity

for

the

acad

emic

suc

cess

of a

ll st

uden

ts

Ow

ner

: IL

T, C

abin

et

3.4

With

in fi

ve y

ears

the

com

pens

atio

n sy

stem

sup

port

sat

trac

ting,

ret

aini

ng, a

nd r

ewar

ding

hig

hly

effe

ctiv

e st

aff

mem

bers

3.4.

S.1

Red

esig

n th

e co

mpe

nsat

ion

syst

em a

nd im

plem

ent a

pla

n w

ithal

igne

d fin

anci

al s

uppo

rt

Ow

ner

: P

hil O

nofr

io, C

hief

Ope

ratio

ns O

ffice

r

4. Impr

ove

orga

niza

tiona

l effi

cien

cy a

ndef

fect

iven

ess

thro

ugh

incr

ease

dac

coun

tabi

lity

and

com

mun

icat

ion

4.1

The

Dis

tric

t has

a s

yste

m th

at D

istr

ict s

taff

use

to a

cces

sre

leva

nt in

form

atio

n by

Jun

e 30

, 201

4

4.1.

S.1

Dev

elop

and

impl

emen

t a D

istr

ict c

omm

unic

atio

ns s

yste

m th

atpu

shes

rel

evan

t inf

orm

atio

n to

sta

ff ba

sed

on th

eir

role

and

resp

onsi

bilit

ies

and

prov

ides

sta

ff w

ith a

mec

hani

sm fo

r pu

lling

rele

vant

info

rmat

ion

base

d on

thei

r in

tere

sts

and

need

s.

Ow

ner

: O

dus

Har

woo

d, E

xecu

tive

Dire

ctor

Tec

hnol

ogy

Ser

vice

s

4.1.

S.2

Org

aniz

atio

nal u

nits

with

bud

get a

utho

rity

deve

lop

and

repo

rtm

easu

res

of e

ffect

iven

ess

and

effic

ienc

y th

at c

an b

e us

ed to

sup

port

cont

inuo

us im

prov

emen

t. O

wn

er:

Phi

l Ono

frio

, Chi

ef O

pera

tions

Offi

cer

4.2

The

Dis

tric

t has

a s

yste

m o

f com

mun

icat

ion

feed

back

mec

hani

sms

for

ensu

ring

unde

rsta

ndin

g of

exp

ecta

tions

with

oppo

rtun

ity fo

r in

put b

y Ju

ne 3

0, 2

015

4.2.

S.1

Des

ign

and

impl

emen

t a p

roce

ss th

at a

llow

s em

ploy

ees

to p

rovi

dein

put a

nd r

oute

s th

at in

put t

o th

e re

spon

sibl

e de

part

men

t for

act

ion

and

reso

lutio

n.

Ow

ner

: O

dus

Har

woo

d, E

xecu

tive

Dire

ctor

Tec

hnol

ogy

Ser

vice

s

4.3

Sco

reca

rds

with

rel

evan

t dat

a ar

e co

mm

only

use

d to

hel

ple

ader

s tr

ack

and

mon

itor

prog

ress

on

orga

niza

tiona

l goa

lsan

d ob

ject

ives

by

June

30,

201

6

4.3.

S.1

Dis

tric

t, di

visi

ons,

and

dep

artm

ents

will

cre

ate

and

use

scor

ecar

ds fo

rtr

acki

ng p

rogr

ess

on th

eir

goal

s an

d ob

ject

ives

, whi

ch a

re a

ligne

dw

ith th

e di

stric

t's s

trat

egic

pla

n O

wn

er:

Odu

s H

arw

ood,

Exe

cutiv

e D

irect

or T

echn

olog

y S

ervi

ces

4.3.

S.2

Sch

ools

will

cre

ate

and

use

scor

ecar

ds fo

r tr

acki

ng p

rogr

ess

on th

eir

UIP

(U

nifie

d Im

prov

emen

t Pla

n) )

targ

ets

and

inst

ruct

iona

lex

pect

atio

ns (

In r

espo

nse

to S

B16

3)

Ow

ner

: IL

T

Dis

tric

t Str

ateg

ies

02/2

0/14

Pag

e 3

of 4

Mes

a C

ou

nty

Val

ley

Sch

oo

l Dis

tric

t 51

Str

ateg

ies

2013

-201

4

Go

alO

bje

ctiv

eS

trat

egy

52

5. Pro

mot

e pu

blic

aw

aren

ess

and

com

mun

itysu

ppor

t for

pub

lic e

duca

tion

5.1

By

June

30,

201

4, th

e D

istr

ict h

as a

sys

tem

that

Dis

tric

tpa

rent

s an

d co

mm

unity

mem

bers

use

to a

cces

s re

leva

ntin

form

atio

n

5.1.

S.1

Dev

elop

and

impl

emen

t a D

istr

ict c

omm

unic

atio

ns s

yste

m th

atpu

shes

rel

evan

t inf

orm

atio

n to

par

ents

and

com

mun

ity m

embe

rsba

sed

on th

eir

need

s an

d pr

ovid

es th

em w

ith to

ols

for

pulli

ngre

leva

nt in

form

atio

n ba

sed

on th

eir

inte

rest

s an

d ne

eds.

O

wn

er:

Odu

s H

arw

ood,

Exe

cutiv

e D

irect

or T

echn

olog

y S

ervi

ces

5.2

85%

of t

he fe

edba

ck fr

om c

omm

unity

mem

bers

and

par

ents

indi

cate

s th

ey a

re a

war

e of

Dis

tric

t 51

prog

ress

and

effo

rts

by J

une

30, 2

017

5.2.

S.1

Dev

elop

and

impl

emen

t a c

ompr

ehen

sive

mar

ketin

g an

d pu

blic

rela

tions

pla

n th

at p

rom

otes

Dis

tric

t pro

gram

s, in

itiat

ives

, opt

ions

, and

succ

esse

sO

wn

er:

Ste

ve S

chul

tz, S

uper

inte

nden

t

5.2.

S.2

Des

ign

and

impl

emen

t a p

roce

ss th

at a

llow

s pa

rent

s an

d co

mm

unity

mem

bers

to p

rovi

de in

put a

nd r

oute

s th

at in

put t

o th

e re

spon

sibl

ede

part

men

t for

act

ion

and

reso

lutio

n O

wn

er:

Odu

s H

arw

ood,

Exe

cutiv

e D

irect

or T

echn

olog

y S

ervi

ces

5.2.

S.3

Pla

n an

d im

plem

ent a

n "E

xplo

re D

51"

prog

ram

that

dev

elop

sam

bass

ador

s w

ith a

bet

ter

unde

rsta

ndin

g of

the

Dis

tric

t. O

wn

er:

Ste

ve S

chul

tz, S

uper

inte

nden

t

Dis

tric

t Str

ateg

ies

02/2

0/14

Pag

e 4

of 4

Mes

a C

ou

nty

Val

ley

Sch

oo

l Dis

tric

t 51

Str

ateg

ies

2013

-201

4

Go

alO

bje

ctiv

eS

trat

egy

53

Board of Education Goals Board Purpose • Providing effective

governance, representative of community, to support continuous success for all students

Board Essential Roles • Guide the district through the

superintendent • Engage constituents • Ensure alignment of resources

and structure • Measure effectiveness • Model excellence

Board Core, Driving Values • Continuous student success • Respect for all • Student centered • Integrity • Engaged communication • Continuous improvement • Fiscal responsibility • Accountability • Strategically proactive

Board Goals • Increase student growth and

achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment.

• Promote shared responsibility

for student learning through students, schools, families, and community members working together.

• Ensure effective educators and high quality leaders throughout the District.

• Improve organizational efficiency and effectiveness through increased accountability and communication

• Promote public awareness and community support for public education.

Budget Parameters 2015-2016

1. Prioritize spending with a focus strategic goals and priorities. 2. Maintain 4% of expenditures as an undesignated general fund balance. 3. Maintain our Tabor requirement of 3% in the capital reserve fund. 4. Develop a multi-year maintenance spending plan aligned to the master plan.

Budget Calendar Fiscal Year 2015-2016

April - May Department budget review May 19 Presentation of proposed budget to the Board of Education (deadline May 31) May 31 Public notice published (within 10 days from submittal; no later than June 2) June 2 Budget hearing – public opportunity to address budget June 16 Budget hearing – public opportunity to address budget Adoption of budget at regular Board meeting (deadline June 30) January 19 Re-Adopt budget (deadline January 31)

54

AugustComplete reports to CDE for

categorical program reimbursement.

JulyStart new fiscal year.

Unaudited prior year final reporting completed.

September/OctoberCompletion of independent

Audit of the prior yearFinancial statements.

DecemberCounty Assessor provides final

Assessed Valuation and Mill Levies. These are certified by December 15 by the Board of

Education.January

Budget templates are submitted by departments. Re-adoption of current year

Budget byJanuary 31.

FebruaryWorkshops with department

heads are held.

MayCDE provides districts with

revenue estimates. Financial Services compiles and

publishes the Proposed Budget. Board of Education

considers the Proposed Budget.

JuneBoard considers and adopts

the final Budget,following public hearings by June 30. Fiscal year ends.

Mesa County Valley School District 51Annual Budget Process and Timeline

BUDGET

55

Financial Budgeting and Accounting The budget serves as the basis for information appearing on required reports, as an integral part of the accounting records and as a tool for management control of expenditures during the fiscal year. Colorado Revised Statutes Title 22, Article 44 outlines school district budget policies and procedures. This budget document will report actual revenues and expenditures for fiscal year 2014-2015 for all funds, as well as budgets for the fiscal year 2015-2016. The district follows generally accepted accounting principles (GAAP) established by the Government Accounting Standards Board (GASB). Budgets of general governmental type funds (such as the General Fund) are prepared on a modified accrual basis. Briefly, this means that obligations (such as a purchase order) are budgeted as expenses, but revenues are recognized only when they are actually received. The Comprehensive Annual Financial Report (CAFR) records governmental type funds using the current financial resources measurements. The CAFR shows the status of the Districts’ finances on the basis of “generally accepted accounting principles” (GAAP). Additions to the GAAP basis accrued obligation for earned but unpaid salary and benefits are budgeted each year. Only the amount of compensated absence liability that is expected to be paid is budgeted currently. Appropriations and expenditures are recorded in the following funds:

♦ The General Fund is the annual operating fund of the school district. Most of the activities and daily operations of the district are accounted for in the General Fund.

♦ Special Revenue Funds are created by state statutes or School Board direction to account for the proceeds and report special or restricted revenues or committed to specific purposes other than debt service or capital projects, such as equipment, purchased services and supplies. Included is Nutrition Services per 2014-2015 CDE guidelines.

♦ The Debt Service Fund is used to account for payment of general obligation long-term debt. ♦ The Capital Projects Fund is used to account for acquisition of land, buildings, building improvement, equipment

and vehicles. For more information, see the Capital Project Fund in the Financial Section. ♦ The Enterprise Fund, or Nutrition Services, is used to account for the revenues and expenditures associated with

the school breakfast and lunch programs. 2014-2015 CDE guidelines required reporting Nutrition Services as a Special Revenue Fund.

♦ The Internal Service or Insurance Fund is used to account for management of risk related activities for the district. ♦ The Dental Insurance Fund accounts for the self-insured payment of dental expenses for District 51 employees. ♦ The Medical Insurance Fund accounts for the self-insured payment of medical expenses for District 51 employees.

The District contributes to the School Division Trust Fund (SDTF), a cost-sharing multiple – employer defined benefit pension plan administered by the Public Employee & Retirement Association of Colorado (PERA). The SDTF provides retirement and disability, post-retirement annual increases, and death benefits for members or their beneficiaries. All employees of the district are members of the SDTF. Title 24, Article 51 of the Colorado revised Statutes (CRS) as amended assigns the authority to establish benefit provision to the state legislative. The District is required to contribute member and employer contributions to PERA at a rate set by statute. The contribution rate for members is 8.0%, and for the District is 19.15% as of January 1, 2016 of covered salary. A portion of the District’s contribution (1.02% of covered salary) is allocated for the Health Care Trust Fund. The District contributes to a Health Care Trust Fund (HCTF), a cost sharing multiple – employer health care trust administered by PERA (Public Employee Retirement Association). The HCTF provides a health care premium subsidy to PERA participating benefit recipients and their eligible beneficiaries. Title 24, Article 51, Part 12 of the CRS (Colorado Revised Statutes), as amended, assigns the authority to establish the HCTF benefit provisions to the states legislature. PERA issues a publicly available Comprehensive Annual Financial Report that includes financial statements and required supplementary information for the HCTF. That report may be obtained on line at www.copera.org.

56

Governmental Accounting and Reporting Principles and Practices The school district’s fiscal year is from July 1 through June 30. The district follows generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB) for both accounting and budgeting. GASB is the accepted standard setting body establishing governmental accounting and financial reporting. Colorado Department of Education (CDE) establishes other requirements and reporting standards. The results of operations for the fiscal year are published annually in the district’s Comprehensive Annual Financial Report (CAFR). The CAFR records government type funds using the current financial resources measurement. Budgets of general governmental type funds are prepared on a modified accrual basis. This means that obligations (such as purchase orders) are budgeted as expenditures, but revenue is recognized only when received. The following is a summary of the district’s significant accounting policies: A. The district is governed by a five member Board of Education and is organized and operated in accordance with

Colorado statutes. Board of Education members are elected by the citizens of Mesa County, not appointed by any other governing body. The Board selects the Superintendent of Schools and senior level administrators and is solely responsible for the district’s budget adoption process. The district independently issues debt for short and long term financing. Criteria of a primary government is met by the district: its Board is the publicly elected governing body, it is a legally separate entity, and it is fiscally independent. The district is not included in any other governmental reporting entity, nor is the district financially accountable for any other organizations, but does include three component units, Independence Academy, Juniper Ridge Community School, and Mesa Valley Community School, which are local charter schools.

B. The accounts of the district are organized and operated on the basis of funds. Fund accounting is designed to

demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. The majority of the day to day operations of the school District are accounted for in the General Fund. Complete definitions of each fund follows.

The district has the following fund types:

Governmental Funds are used to account for the district’s general government activities. Governmental fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual, i.e., when they are measurable and available. Measurable means that the amount of the transaction can be determined and available and collectable within the current period or soon thereafter. Governmental funds are: General Fund

• Colorado Preschool Program • Juniper Ridge Charter School • Independence Academy Charter School • Grande River Virtual Academy • Mesa Valley Community School

Special Revenue Fund • Capital Reserve • Physical Activities • Nutrition Services • Beverage • Governmental Designated Purpose

Grants • Career Center Grant • Other Local Projects/Grants

The Debt Service Fund accounts for the servicing of general long-term debt not being financed by proprietary or nonexpendable trust funds and uses a modified accrual basis of accounting. Bond Redemption Fund

The Capital Projects Fund accounts for the acquisitions of fixed assets or construction of major capital projects not

being financed by proprietary or nonexpendable trust funds and uses a modified accrual basis of accounting. Building Fund Capital Projects Fund

The Enterprise Fund is intended to be self-supporting, primarily through user charges and reimbursements from

the federal government. Proprietary fund types use an accrual basis of accounting. Nutrition Services is now reported as a Special Revenue per 2014-2015 CDE guidelines.

The Internal Service Fund is used to account for the operations that provide services to other departments or

agencies of the district, or to other governments, on a cost reimbursement basis. Proprietary fund types use an accrual basis of accounting. Insurance Fund Dental Insurance Fund Medical Insurance Fund

57

Financial Policies Inventories Inventories of expendable supplies and materials are valued at cost using the moving average basis. Inventory items are charged to expenditures when they are consumed. United States Department of Agriculture commodity inventories are valued using Federal guidelines. The value of commodity inventories is also included in deferred revenue. Capital Assets Capital assets, which include property, plant, equipment and infrastructure assets (e.g. parking lots, sidewalks and similar items), are reported in the applicable government or business-type activities columns in the government-wide financial statements . Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of asset or materially extend assets lives are not capitalized. Future Compensated Absences Future compensated absences consist of accumulated vacation and sick leave. The District's policy is to permit twelve-month employees to accumulate a limited amount of earned but unused vacation, which will be taken after June 30, or paid upon separation from District service. All employees will be compensated for unused accumulated sick leave based on various formulas, depending upon the employee's position. Compensated absences are accrued when incurred in the government -wide, proprietary and fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example as a result of employee resignations and retirements. Long-term Obligations In the government-wide financial statements, and proprietary fund typed in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business type activities, or proprietary fund type statement of net assets. Long-term debt premiums and discounts, as well as issuance costs and loss on defeasance, are deferred and amortized over the life of the related debt using the straight-line method, which approximates the effective interest method. Deferred charges are issuance costs being amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize debt premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from actual debt proceeds received, are reported as debt service expenditures. Fund Balances Fund balances are reported in classifications based on the extent to which the District is bound to honor constraints for the specific purposes on which amounts in the fund can be spent. In accordance with the statement, fund balances are now classified in one of five categories: 1) non spendable, 2) restricted, 3) committed, 4) assigned and 5) unassigned. Non spendable fund balance represent assets that will never be converted to cash. Restricted fund balances reflect resources that are subject to extremely enforceable legal restrictions. Committed fund balance is the portion that is limited in use by the Board of Education. The Board of Education is the highest level of decision-making authority for the District. Commitments may be established, modified or rescinded only through resolutions approved by the Board of Education. Assigned fund balance displays the District's intended use of these resources, but do not meet the criteria to be classified as restricted or committed. Only the Board of Education assigns amounts for the specific purposes. Unassigned fund balance for the general fund represents the net resources in excess of the prior classifications.

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Investments The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure the fail value losses arising from increasing interest rates. Colorado statutes do not allow investment maturities to exceed five years. The District voluntarily participated in local government investment pools, CSAFE and COLOTRUST that exist under the laws of the State of Colorado and are registered with the Securities Commissioner of the State of Colorado. The pools are similar to money market funds, with each share valued at $1. Assets of the pools are limited to those authorized by state statute, have a maximum slated maturity and weighted average maturity in accordance with Federal Securities Regulation 2a-7, and have a rating of AAA by S&P, Aaa by Moody's or AAA/V by Fitch. The fair value of the position in the investment pools approximates the value of the District's investment in the pools. The weighted average maturity of the pool's investments is less than sixty days which indicates the District's ability to withdraw money based on cash flow needs rather than when investments mature. Credit Risk Colorado statutes specify investment instruments meeting defined rating and risk criteria in which Colorado school districts may invest which include: • Obligations of the Unites States and certain U.S.

government agency securities • Certain international agency securities • General obligation and revenue bonds of U.S. local

government entities • Bankers' acceptances of certain banks • Commercial paper

• Written repurchase agreements collateralized by certain authorized securities

• Certain money market funds • Guaranteed investment contracts • Local government investment pools

The District’s investment policy is to apply the “prudent investor” rule, which states “investments shall be made with judgment and care, under circumstances then prevailing, with persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of tier capital as well as the probable income to be derived”. As of June 30, 2014, the two local government investment pools, CSAFE and COLOTRUST, were each rated AAAm by Standard & Poor’s Corporation. Risk Management The District has established an Insurance Reserve Internal Service Fund to account for insuring against loss or damage to property, payment of premiums on loss of insurances; and payment of judgments, administrative and legal claims. The District is exposed to various risks of loss related to torts; error and omissions, violation of civil rights; theft of; damage to; and destruction of assets; and natural disasters. These risks are covered by the District's participation as a member of the Colorado School District Self-Insurance Pool,(the Pool), which operates as a risk-sharing public entity risk pool comprised of various school districts and other related public educational entities within the State of Colorado. The Pool provides the District with general, property and vehicle liability insurance. Commercial insurance companies are used to provide coverage for life insurance and other insurance programs maintained by the District. For each of the past three years, no settlements have exceeded the amount of insurance coverage. The District self-insures for vehicle comprehensive and collision coverage and worker's compensation coverage. Health, vision and life employee benefit insurances are not included in this fund and such premiums are recorded as employee benefits in the same funds as the salary expenditure. The District had established a self-insured employee benefit dental insurance plan in 2002. In January, 2004 the District established a self-insured employee benefit medical insurance plan. Premiums paid by employees and District contributions are remitted to the Medical Insurance Internal Service Fund and the Dental Insurance Internal Service Fund by the fund that pays the salary expenditure . Payments of medical and dental claims and administrative costs are an expense of the internal service funds and these transactions are accounted for in the respective internal service funds.

59

Purchasing Procedures The Board's authority for the purchase of materials, equipment, supplies and services is extended to the Superintendent through the budget-making process and approved by the Board through its adoption of the annual operating budget. A centralized purchasing department shall be maintained under the direction of the executive director of support services and shall be operated under Board policies and administrative regulations. The purchasing department shall be responsible for buying all items of supplies and equipment as requested by the schools and departments within the school district. Every effort shall be made to purchase the items which will best fit the needs of the school teachers and students. All purchases with the exception of emergency repairs, equipment or supplies must be in conformity with the adopted budget or have Board approval. Individuals concerned with the sale and purchase of materials for schools—Board members and school personnel—shall not derive any personal benefit from the transactions.

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Revenues and Expenditures Revenues and expenditures are detailed in each fund, but the major sources of revenues and objects of expenditure for the district are summarized below. REVENUES:

Property Taxes are levied to provide for the General Fund and the Bond Redemption Fund of the district. Each year the district receives the mill levy from the state and certifies it with the county. A mill levy and assessed value history is found in the Informational Section of this document.

Interest Income is earned by the district on funds invested until they are needed to cover expenditures. The

district invests funds according to Colorado statutes which specify investment instruments that meet defined rating and risk criteria in which local governments may invest.

Specific Ownership includes taxes paid on vehicles, boats, trailers, and other personal property which is sent to the

district based on the mill levy. These funds have been increasing rapidly over the last several years. State - Colorado Department of Education provides the district with several different types of funds. The Finance

Act, based on a per pupil dollar amount, supports the General Fund, the Colorado Preschool Program Fund, the Independence Academy Charter School Fund, the Capital Projects Fund, and the Insurance Fund. The categoricals, which include Transportation, Vocational, English Literacy Proficiency Act (ELPA), Special Education and Small Attendance, are included in the General Fund.

State and Federal Support - Governmental Designated Purpose Grants and Nutrition Services Fund receive state

and federal financial support for the programs.

EXPENDITURES: Salaries constitute a significant expenditure for the district. There are two associations with whom the district

negotiates: Mesa Valley Education Association (MVEA) which represents the teachers. American Federation of State and County Municipal Employees (AFSCME) which represents custodial,

secretarial, and garage classified employees. Other employees are included in Board Policy and are able to have “meet and confers” with the district.

Benefits include health insurance, dental insurance, vision insurance, life insurance, Medicaid, and the employer

portion of the Public Employee Retirement Association (PERA). Salaries and benefits make up the major expenditure of the district (approximately 81.24% in the General

Fund). Purchased Services include three types:

Professional services include audit, legal, technical, consultant, and in-service/workshop fees. Property services include water, sewer, repairs and maintenance, rentals, and contracted services for property. Other services include field trips, student transportation, in-service, communications, printing, advertising,

travel, and registration. Supplies/Materials are made up of several categories: instructional supplies, textbooks, library books, software,

natural gas, electricity, freight, and maintenance supplies. Included in the Nutrition Services fund are food, commodities and non-food supplies.

Property/Equipment includes expenditures for acquiring fixed assets, land, buildings, all types of equipment,

technology, vehicles, and furniture and fixtures. Other includes dues/fees, principal and interest on bonds or leases, fund transfers, indirect charges, and other

miscellaneous expenditures.

OTHER FINANCING SOURCES: The budget presentation does include other financing sources/uses, such as interfund transfers and lease

proceeds.

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Budget Guidelines and Procedures The budget is presented in compliance with applicable Colorado state statutes and Colorado Department of Education (CDE) regulations. A balanced budget is presented for each of the district’s funds with projected current resources plus anticipated revenues equal to expenditures and other resource allocations. The Board of Education held public hearings and work sessions and adopted the budget on June 16, 2015. By state law the Board of Education has until January 31, 2016, to adopt final modifications to the 2015-2016 budget. The following is a summary of the significant budget provisions required by law. Colorado Revised Statutes require that the board of education of each school district shall adopt a budget and an appropriation resolution for each fiscal year, prior to the beginning of the fiscal year. (C.R.S. 22-44-105[1]) The budget shall be presented in the format established by the state board of education by rule and regulation and shall adhere to the following guidelines:

A. The budget shall be presented in a summary format which is understandable by any layperson reviewing such budget.

B. The budget shall be presented in a summary format which will allow for comparisons of revenues and expenditures

among school districts by pupil. C. The budget shall be presented in a format that itemizes expenditures of the district by fund and by pupil. The

budget shall:

Describe the expenditure; Show the amount budgeted for the current fiscal year; Show the amount estimated to be expended for the current fiscal year; Show the amount budgeted for the ensuing fiscal year; and

The Board of Education of the district must adopt a budget and an appropriation resolution for each fund that presents a complete financial plan for the ensuing fiscal year. In accordance with state budget law, the budget shall include actual revenues and expenditures/expenses in detail for the last completed fiscal year, revenues and expenditures/expenses anticipated/budgeted or both for the current fiscal year and proposed revenues and expenditures/expenses for the ensuing fiscal year. (C.R.S 22-44-107 [1])

A. Notice of Budget Publication

1. Proposed Budget/Notice to Public

The proposed budget shall be submitted to the Board of Education at least 30 days prior to the beginning of the fiscal year. Per statute, "Within I0 days after the submission of the proposed budget, The Board of Education must publish a notice stating that the proposed budget is on file at the principal administrative offices of the district; that the proposed bud get is available for inspection during reasonable business hours; that any person paying school taxes in the district may file or register an objection thereto at any time prior to its adoption; and that the Board of Education of the district will consider adoption of the proposed budget for the ensuing fiscal year on the date, time and place specified in the notice."

2. Budget Consideration by the public

State law requires that a public meeting be held at which the proposed budget will be considered by the Board of Education.

B. Budget Adoption

1. The Board of Education must adopt a budget for each fiscal year prior to the beginning of the fiscal year

(July 1).

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2. After adoption, the Board of Education may modify the budget prior to January 31 of the current fiscal year.

Changes to the budget after that date may be authorized only under supplemental budget provisions.

C. Appropriation Resolution

1. The Board of Education must adopt a budget and an appropriation resolution for each fiscal year prior to the beginning of such year. The appropriation resolution must specify the amount of money appropriated to each fund. The amounts appropriated to a fund must not exceed the amount as specified in the adopted budget.

2. The Board of Education may not expend any monies in excess of the amount appropriated by resolution for a particular fund in the absence of a supplemental budget resolution.

D. Budget Filing

The board of education shall cause the adopted budget and the appropriation resolution to be placed on file at the principle administrative office of the school district, where they shall remain throughout the fiscal year and be open for public inspection during reasonable business hours.

E. Failure to Adopt a Budget

If either the budget or appropriation resolution is not properly adopted as required by statute, then 90% of the last duly adopted budget and appropriation resolution shall be deemed to be budgeted and appropriated

The budget process is a never ending cycle, with the next year budget process overlapping the current year. Each year’s budget process begins in September of the previous year, with the Board of Education presenting the parameters that will be used as a guide in budget development. The budget process for 2015-2016 included Administration, community and staff meetings. Multiple iterations of potential reductions were looked at along with the impact of individual items and reductions as a whole. The Board of Education asked for input and discussion about the current budget. The presented budget must be brought to the Board by May 31, with an adoption occurring before June 30. A re-adoption will include any new information about fund balances from previous years and the current student count and by law should occur by January 31. The five long-term goals adopted by the Board of Education are:




The District’s capital needs are constantly being revised and refined. Emergency needs are dealt with as soon as possible, often drawing from Capital Projects reserves, in accordance with Board policy. Each year with the submission of an annual Capital projects budget, projects are determined by the Superintendent and Cabinet and recommended to the Board of Education for funding. Every year the 5 year Capital project plan is updated and put in place. These include a 5-year maintenance plan, grounds, technology, and other projects. Maintenance and repair of buildings continues to be an issue. Although there are new buildings, the other buildings continue to age, adding an increased burden on the Capital Projects Fund. A complete listing of the projects can be found in the Financial Section, Capital Projects Fund portion of this document.

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1994 PUBLIC SCHOOL FINANCE ACT The Colorado Department of Education provides funding through the 1994 Public School Finance Act. There is a complicated formula that results in a funded pupil count. Preschool, kindergarten, night school, and other programs where students do not attend full time are given 0.5 FTE or Full Time Equivalent. The funded pupil count will be used in the formula from the finance act where total program funding is calculated. For over a decade, school funding had not kept up with inflation. In November of 2000 the voters of Colorado passed Amendment 23. This constitutional mandate was intended to be a “catch up” for the under funding in K-12 education. The amendment requires the state to fund education at a minimum of the annual rate of inflation, Denver-Boulder CPI (Consumer Price Index) plus 1% over the next 10 years, and the rate of inflation thereafter. The intent for the additional funding is to reduce class size. In fiscal year 2011-2012, the legislature increased school funding 1.9% which was inflation only because Amendment 23 had expired. A negative factor has been applied to the formula since 2010-2011. School District 51 for 2015-2016 received an increase of 3.86% or $257 per pupil. For fiscal year 2015-2016, the per pupil increase to the base is $171.39, compared to last year’s increase to the base of $166.72 per pupil. Since 2009-10 the economy has caused the state funding to decrease greatly. The following graph shows the reductions that Mesa County Valley School District 51 has had to make over the four years. In 2013-2014 thru 2015-2016, the District received increased funding from the state.

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

2009/2010 2010/2011 2011/2012 2012/2013

$10,961,000

$4,062,000

$13,617,000

$6,701,000

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Total Program Funding With the

1994 Public School Finance Act Finance Act Formula: • Provides per pupil funding based on four factors:

♦ Percent of district dollars related to salaries and benefits.

♦ Cost of living for employees.

♦ Size of the district.

♦ Number of at-risk children.

• Base formula funding $6,292.39 Size, personnel, and cost of living 693.60 At-risk funding 889.24 Total per pupil revenue (PPR) $7,536.29 A state budget stabilization factor reduced this per

pupil revenue by 12.14% to $6,919.75. • Then $6,919.75 times the funded pupil count of

21,071.1 (count is subject to change - based on final count of October 1).

♦ Equals total program funding of $145,806,744 for

FY 2015-2016.

Revenue Components of Total Program Funding: • Property taxes: Based on Assessed valuation =

$38,363,190. • Equalized Specific Ownership: prior year amount =

$5,404,458. • State Equalization: direct state aid to balance the

Total Program = $102,039,096

• Total Program Funding = $145,806,744 for FY 2015-2016.

• Total General Fund revenue from the Finance Act is

$132,614,038 (Total Program Funding less the following allocations/transfers to other sources).

♦ SB 01-1232 mandates that a Colorado Preschool

Program Fund receives an allocation from the Finance Act equal to the per pupil revenue (PPR) times preschool FTE.

$6,919.75(PPR) X 422.5 FTE = $2,923,594

Independence Academy Charter School receives per pupil funding from the Finance Act.

$6,919.75(PPR) X 327.1 FTE = $2,263,450

Juniper Ridge Charter School receives per pupil

funding from the Finance Act.

$6,919.75(PPR) X 220.64 FTE = $1,526,774

Mesa Valley Community School receives per pupil funding from the Finance Act.

$6,919.75((PPR) X 340.0 FTE = $2,352,715

Capital Projects/Insurance Funds receive per

pupil funding of $208.18 $195.82 x 21,071.1 FTE = $4,126,173

Capital Projects $2,576,173 Insurance $1,550,000 $4,126,173

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Enrollment and Funded Pupil Count

15,000

16,000

17,000

18,000

19,000

20,000

21,000

22,000

23,000

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Enrollment Funded Pupil Count

Note: Difference is due to full time equivalency calculation based on hours in attendance.

Funding Per Pupil School Finance Act

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

2009-10*includesrecission

2010-11*includesnegative

factor


factor


factor


factor


factor

2015-16includesnegative

factor

State Equalization Property Tax Specific Ownership

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Budget Administration and Management Process The management team of the district is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the government are protected from loss, theft, or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The district maintains extensive budgetary controls to ensure compliance with legal requirements, Board of Education policies, and district administration guidelines. All activities of the district are budgeted as required by state statute. Expenditures may not legally exceed appropriations at the fund level. Detailed line item records provide the management team the capability to monitor budgets for all funds. Directors that oversee programs are required to monitor the expenditures regularly. The district maintains a financial software program that allows all departments and school sites to see transactions daily if desired. Accounts can be brought online, drilled down for details of transactions, and printed. The software allows the date to be set to view transactions by day, month, or year. Budgetary control is also maintained through the use of an encumbrance/purchase order system for materials and capital purchases. Encumbrances outstanding at year end are generally re-appropriated as a part of the following year’s budget.

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FINANCIAL SECTION

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16 Budget

BEGINNING FUND BALANCEGovernmental Funds

General Fund $8,151,143 $8,507,884 $8,665,389 $8,925,806 $8,327,622Colorado Preschool Program 257,269 260,180 307,707 333,669 545,041Independence Academy Charter 1,288,505 1,671,680 2,142,620 1,413,084 2,057,209Juniper Ridge Community School 0 0 (1,463) 131,555 476,507Glade Park Community School 0 7,911 0 0 0Mesa Valley Community School 0 0 0 0 46,661

Special Revenue 453,968 434,244 460,143 933,352 681,745Debt Service

Bond Redemption 11,547,592 10,386,325 10,851,939 10,826,867 10,928,663Capital Projects

Building 0 0 0 0 0Capital Projects 9,039,320 9,999,755 11,000,907 12,049,052 9,768,110

EnterpriseNutrition Services 1,534,708 1,644,532 1,736,372 0 6 0

Internal ServiceInsurance 2,324,583 1,819,932 2,099,942 1,542,892 1,215,449Dental 572,319 607,904 617,381 608,007 729,618Medical 504,719 2,570,848 3,485,009 1,420,773 1,863,740

TOTAL BEGINNING FUND BALANCE $35,674,126 $37,911,195 $41,365,946 $38,185,057 $36,640,365REVENUES

Governmental FundsGeneral Fund $145,832,126 $145,289,545 $149,302,494 $160,997,889 $166,262,420Colorado Preschool Program 1,305,522 1,524,697 1,586,294 668 800Independence Academy Charter 1,680,901 1,951,745 2,245,283 5,934,100 209,100Juniper Ridge Community School 0 150,955 1,257,681 340,797 153,141Glade Park Community School 142,515 135,605 0 0 0Mesa Valley Community School 0 0 0 89,536 116,310

Special Revenue 14,457,671 14,409,767 14,941,527 27,439,343 26,482,114Debt Service


Building 0 0 0 0 7,500,000Capital Projects 1,827,665 815,303 3,133,563 68,596 391,000


Internal ServiceInsurance 2,326,220 2,135,081 1,996,004 512,654 10,000Dental 1,273,532 1,230,198 1,220,610 1,198,497 1,387,281Medical 12,345,257 11,745,905 12,595,578 13,902,736 13,784,000

TOTAL REVENUES $285,535,665 $204,426,850 $204,626,184 $221,561,450 $227,430,697EXPENDITURES

Governmental FundsGeneral Fund $145,475,385 $145,132,040 $149,042,077 $161,596,073 $167,424,124Colorado Preschool Program 1,302,611 1,477,170 1,560,332 2,604,317 2,924,394Independence Academy Charter 1,297,726 1,480,805 2,974,819 7,469,367 2,717,007Juniper Ridge Community School 0 150,955 1,124,663 1,265,502 1,538,980Glade Park Community School 134,644 143,516 0 0 0Mesa Valley Community School 0 0 0 2,436,495 2,374,518

Special Revenue 14,562,585 14,404,059 14,957,148 27,711,140 26,520,614Debt Service


Building 0 0 0 0 7,500,000Capital Projects 4,179,206 3,035,982 5,284,118 5,175,711 3,966,671

Governmental Funds

Summary Revenue and Expenditure History - All Funds

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2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16 Budget

Governmental Funds

Summary Revenue and Expenditure History - All Funds


Internal ServiceInsurance 2,830,871 1,855,071 2,553,054 2,390,097 2,396,626Dental 1,237,947 1,220,721 1,229,984 1,076,886 1,281,786Medical 10,279,128 10,831,744 14,659,814 13,459,769 13,856,426

TOTAL EXPENDITURES $286,578,094 $204,104,064 $209,854,028 $236,160,195 $243,486,259ADJUSTMENTS

Governmental FundsGeneral Fund $0 $0 $0 $0 $0Colorado Preschool Program 0 0 0 2,815,021 5 2,923,594Independence Academy Charter 0 0 0 2,179,392 2,263,450Juniper Ridge Community School 0 0 0 1,269,657 1,526,774Glade Park Community School 0 0 0 0 0Mesa Valley Community School 0 0 0 2,393,620 2,352,715

Special Revenue 85,190 1 20,190 1 20,190 1 20,190 1 20,190 1

Debt ServiceBond Redemption 0 0 0 0 0

Capital ProjectsBuilding 0 0 0 0 0Capital Projects 3,311,976 2 3,221,831 2 3,198,700 2 2,826,173 2 2,576,173

EnterpriseNutrition Services (117,708) 3 (108,593) 3 (103,546) 3 0 0

Internal ServiceInsurance 0 2 0 2 0 2 1,550,000 2 1,550,000Dental 0 4 0 4 0 4 0 4 0Medical 0 4 0 4 0 4 0 4 0

TOTAL ADJUSTMENTS $3,279,458 $3,133,428 $3,115,344 $13,054,053 $13,212,896ENDING FUND BALANCE

Governmental FundsGeneral Fund $8,507,884 $8,665,389 $8,925,806 $8,327,622 $7,165,918Colorado Preschool Program 260,180 307,707 333,669 545,041 545,041Independence Academy Charter 1,671,680 2,142,620 1,413,084 2,057,209 1,812,752Juniper Ridge Community School 0 0 131,555 476,507 617,442Glade Park Community School 7,911 0 0 0 0Mesa Valley Community School 0 0 0 46,661 141,168

Special Revenue 434,244 460,143 464,712 681,745 663,435Debt Service


Building 0 0 0 0 0Capital Projects 9,999,755 11,000,907 12,049,052 9,768,110 8,768,612

EnterpriseNutrition Services 1,644,532 1,736,372 1,537,029 0 0

Internal ServiceInsurance 1,819,932 2,099,942 1,542,892 1,215,449 378,823Dental 607,904 617,381 608,007 729,618 835,113Medical 2,570,848 3,485,009 1,420,773 1,863,740 1,791,314

TOTAL ENDING FUND BALANCE $37,911,195 $41,367,410 $39,253,446 $36,640,365 $33,797,699Note: Trust and Agency Funds - Student Body Activity Fund are not included here.1 Transfer in Physical Activities Fund from General Fund. 2 Transfer from General Fund.

3 Depreciation. 4 Transfer between Dental, Medical and General Funds.5 2014-15 Transfer procedure changed to show Program Revenue as a transfer from the General Fund.6 2014-15 CDE guidelines required that Nutrition Services move from Fund 51 (Enterprise Fund) to Fund 21 (Special Revenue Fund).

Fund Balance difference between ending 2013-14 and beginning 2014-15 is due to reclassification of equipment between funds.70

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Adopted Budget

Beginning Fund BalanceGeneral Fund $8,151,143 $8,507,884 $8,665,389 $8,925,806 $8,327,622Colorado Preschool Program 257,269 260,180 307,707 333,669 545,041 Independence Academy 1,288,505 1,671,680 2,142,620 1,413,084 2,057,209 Juniper Ridge Community School 0 0 (1,463) 131,555 476,507Glade Park Community School 0 7,911 0 0 0Mesa Valley Community School 0 0 0 0 46,661

TOTAL $9,696,917 $10,447,655 $11,114,253 $10,804,114 $11,453,040

RevenueGeneral Fund $145,832,126 $145,289,545 $149,302,494 $160,997,889 $166,262,420Colorado Preschool Program 1,305,522 1,524,697 1,586,294 668 800 Independence Academy 1,680,901 1,951,745 2,245,283 5,934,100 209,100 Juniper Ridge Community School 0 150,955 1,257,681 340,797 153,141Glade Park Community School 142,515 135,605 0 0 0Mesa Valley Community School 0 0 0 89,536 116,310

TOTAL $148,961,064 $149,052,547 $154,391,752 $167,362,990 $166,741,771

ExpendituresGeneral Fund 145,475,385$ 145,132,040$ $149,042,077 $161,596,073 167,424,124$ Colorado Preschool Program 1,302,611 1,477,170 1,560,332 2,604,317 2,924,394Independence Academy 1,280,613 1,480,805 2,974,819 7,469,367 2,717,007Juniper Ridge Community School 0 152,418 1,124,663 1,265,502 1,538,980Glade Park Community School 134,644 143,516 0 0 0Mesa Valley Community School 0 0 0 2,436,495 2,374,518

TOTAL $148,193,253 $148,385,949 $154,701,891 $175,371,754 $176,979,023

AdjustmentsGeneral Fund $0 $0 $0 $0 $0Colorado Preschool Program 0 0 0 2,815,021 2,923,594 *Independence Academy 0 0 0 2,179,392 2,263,450Juniper Ridge Community School 0 0 0 1,269,657 1,526,774Glade Park Community School 0 0 0 0 0Mesa Valley Community School 0 0 0 2,393,620 2,352,715

TOTAL $0 $0 $0 $8,657,690 $9,066,533

Ending Fund BalanceGeneral Fund $8,507,884 $8,665,389 $8,925,806 $8,327,622 $7,165,918Colorado Preschool Program 260,180 307,707 333,669 545,041 545,041Independence Academy 1,671,680 2,142,620 1,413,084 2,057,209 1,812,752Juniper Ridge Community School 0 (1,463) 131,555 476,507 617,442Glade Park Community School 7,911 0 0 0 0Mesa Valley Community School 0 0 0 46,661 141,168

TOTAL $10,447,655 $11,114,253 $10,804,114 $11,453,040 $10,282,321

*In 2014-2015 the transfer procedure changed to show program revenue as a transfer from the General Fund.

Governmental Funds

Summary Revenue and Expenditure History Governmental Funds

71

Governmental Funds General Fund


72

Governmental Fund General Fund

(Fund 10) Glade Park Community School

(Fund 11) Independence Academy Charter School

(Fund 11) Juniper Ridge Community School

(Fund 11) Mesa Valley Community School

(Fund 11) Colorado Preschool Program

(Fund 19)


General Fund The General Fund is the district’s general operating fund and is used to account for all financial transactions except those required to be accounted for in another fund. Major revenue sources include local property taxes and state funding. Expenditures include all costs associated with the daily operations of the school district. The General Fund is designated for the purposes specified in C.R.S. 22‐45‐103.

Total Expenditure = $167,424,124

Per Pupil Expenditure = $7,945.68

73



74

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE:Property Tax $43,155,799 $42,428,865 $38,647,721 $38,866,152 $38,763,190Specific Ownership:

Regular 5,416,905 4,972,320 5,104,803 5,326,600 5,500,071 Override 931,357 997,053 1,092,649 1,147,281 1,150,056 Bond 1,213,676 1,417,307 1,670,224 1,753,735 1,778,381

Interest 53,364 47,286 40,902 32,456 33,105 Other Local 1,406,662 849,494 1,257,813 1,054,823 942,198 Override Election 1996 4,122,576 4,286,353 4,247,054 4,219,290 4,247,054 Override Election 2004 4,064,137 4,134,494 4,053,284 3,992,097 4,053,284 State 84,441,028 85,448,721 92,584,209 104,184,008 109,363,632Mineral Lease 805,121 613,140 504,799 338,684 345,458 Federal 221,501 94,512 99,036 82,763 85,991Total Revenue $145,832,126 $145,289,545 $149,302,494 $160,997,889 $166,262,420EXPENDITURE:Instructional Programs $89,360,630 $90,416,635 91,316,327 $98,907,407 $98,484,339Pupil Support Services 13,363,817 13,541,212 14,300,069 14,262,051 16,349,515 General Administration Support Services 1,599,851 1,732,040 1,800,007 1,642,494 2,072,046 School Administration Support Services 10,417,931 10,643,607 11,006,005 10,586,768 11,497,138 Business Support Services 21,336,288 20,737,143 21,389,514 19,368,418 21,043,154 Central Support Services 4,934,534 4,611,359 4,638,728 3,772,857 4,748,536 Community Services & Other Support Services 869,967 12,823 1,372,537 16,500 16,500 Transfers to Other Funds 3,592,367 3,437,221 3,218,890 0 0 *Total Expenditure $145,475,385 $145,132,040 $149,042,077 $148,556,495 $154,211,228Transfer to Charter Schools/CPP $8,643,215 $9,066,533Transfer to Capital Projects/Insurance $4,376,173 $4,126,173Transfer to Physical Activities $20,190 $20,190Total Expenditure and Transfers $145,475,385 $145,132,040 $149,042,077 $161,596,073 $167,424,124GAAP Basis Result of Operations $356,741 $157,505 $260,417 ($598,184) ($1,161,704)GAAP Basis Fund Balance (Deficit) at Beginning of Year 8,151,143 8,507,884 8,665,389 8,925,806 8,327,622GAAP Basis Fund Balance (Deficit) at End of Year $8,507,884 $8,665,389 $8,925,806 $8,327,622 $7,165,918Non-Spendable:Inventories (260,025) (239,452) (269,092) (250,000) (250,000)Assigned to:Encumbrances (141,811) (214,504) (156,825) (300,000) (300,000)Unassigned Fund Balance $8,106,048 $8,211,433 $8,499,889 $7,777,622 $6,615,918

Governmental FundsGeneral Fund

Summary Statement General Fund (10)

~Mesa Valley Community School became a Distirct Charter School for the 2014-15 School year. Previously, their program revenue and expenditures were included in the General Fund.

* Transfers to all other funds are included beginning in 2014-15. In previous years these were included in revenue. CDE guidelines changed Capital Projects/Insurance allocations to a transfer which changes how it is shown. Increase in Revenue and Expenditures include the new requirement.

2015-2016 Adopted PPR is $6,919.75 and is based on 21,071.1 FTE.

75

Local 56,467,339 33.96%State 109,363,632 65.78%Federal 431,449 0.26%

166,262,420 100.00%

Instructional $98,484,339 63.86%Support Svc 16,349,515 10.60%Support Svc - Gen Admin 2,072,046 1.34%Support Svc - School Admin 11,497,138 7.46%Support Svc 21,043,154 13.65%Support Svc 4,748,536 3.08%Community Svc & Other Support Services 16,500 0.01%

$154,211,228 100.00%

Governmental Funds

63.86%

10.60%

1.34%

7.46%

13.65%3.08% 0.01%

2015-2016 General Fund Expenditure Summary

Instructional Programs Support Svc - Pupil Support Svc - Gen Admin

Support Svc - School Admin Support Svc - Business Support Svc - Central

Community Svc & Other Support Services

33.96%

65.78%

0.26%

2015-2016 General Fund Revenue Summary

Local State Federal

76


General Fund Board Adoption REVENUE:

Total Revenue from Local Sources $56,467,339

Revenue from State Sources 109,363,632

Revenue from Federal Sources 431,449

Total Revenue $166,262,420

Beginning Fund Balance 8,327,622

Total Beginning Fund Balance and Revenue $174,590,042

EXPENDITURE:

Instructional Programs $98,484,339

Pupil Support Services 16,349,515

General Administration Support Services 2,072,046

School Administration Support Services 11,497,138

Business Support Services 21,043,154

Central Support Services 4,748,536

Community Services & Other Support Services 16,500

Transfers to Other Funds 13,212,896

Total Expenditures $167,424,124

Ending Fund Balance without Reserves 6,615,918

Reserves ‐ Inventories/Encumbrances 550,000

Total Expenditures & Ending Fund Balance, Reserves & Encumbrances $174,590,042

77


REVENUE Revenue projection is a process which contains many unknown variables. The projections in this budget reflect what is currently known about Mesa County Valley School District 51's revenue for 2014‐2015. When budgetary projections are made, they are based on the following: Funded Pupil Count – Estimated

Funded Pupil Count for October 1, 2015, is 21,071.1. This represents an increase of 50.0 from 2014‐2015. This increase is due to the state averaging the count as District 51 is declining in enrollment. Per pupil funding from the Colorado Public School Finance Act is $6,919.75.

Local Share ‐ Assessed valuation will be

$1,584,339,243. The share of local property taxes, specific ownership taxes, and state equalization funding is finalized in December when the October pupil count, the specific ownership taxes for the prior year, and the amended valuation is certified in December.

Categorical Programs ‐ Projections for

state categorical revenue (i.e., ELPA, transportation, vocational education, and education of handicapped students) are based on a percentage of reimbursement for budgeted expenditures. This revenue could vary depending on the level of state funding.

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$145,832,126 $145,289,545 $149,302,494 $162,280,386 $166,262,420

78


REVENUE SUMMARY

Local Revenue2011‐12

Actual

2012‐13

Actual

2013‐14

Actual

2014‐15

Re‐Adopted

Budget

2015‐16

Adopted

Budget

District General Levy $42,781,802 $42,189,337 $38,432,200 $38,363,190 $38,363,190

Delinquent Taxes & Penalty 194,347 123,179 101,180 190,000 190,000

Interest on Investments 53,364 47,286 40,902 70,000 33,105

Interest & Delinquent Taxes 179,650 116,349 114,341 210,000 210,000

Override Election ‐ 1996 4,122,576 4,286,353 4,247,054 4,293,559 4,247,054

Override Election ‐ 2004 4,064,137 4,134,494 4,053,284 4,000,456 4,053,284

Specific Ownership ‐ Regular 5,416,905 4,972,320 5,104,803 6,160,071 5,500,071

Specific Ownership ‐ Override 931,357 997,053 1,092,649 1,020,017 1,150,056

Specific Ownership ‐ Bond 1,213,676 1,417,307 1,670,224 1,517,641 1,778,381

Textbook Fees 5,033 250 1,264 5,000 5,000

Tuition ‐ Preschool 25,200 19,000 21,375 25,000 25,000

Tuition ‐ Out of District 0 0 0 0 0

Tuition ‐ Summer School 0 0 0 0 0

Miscellaneous 1,376,429 830,244 1,235,174 1,389,000 912,198

Total Local Revenue $60,364,476 $59,133,172 $56,114,450 $57,243,934 $56,467,339

State RevenueState Equalization $77,856,663 $78,408,617 $84,029,988 $96,590,762 $102,039,096

Full Day Kindergarten 324,929 325,118 333,865 350,000 350,000

ELPA 140,880 124,195 113,301 140,880 140,880

Transportation 1,398,085 1,383,908 1,350,401 1,362,229 1,362,229

Vocational Education 931,209 1,191,329 2,263,213 1,631,209 1,468,088

Education of Handicapped 3,697,714 3,931,436 4,414,014 4,261,790 3,911,791

Small Attendance Center 91,548 84,118 79,427 91,548 91,548

Total State Revenue $84,441,028 $85,448,721 $92,584,209 $104,428,418 $109,363,632

Federal RevenueMineral Lease $805,121 $613,140 $504,799 $530,000 $345,458

Miscellaneous Grants/SWAP 62,790 94,512 99,036 78,034 85,991

Federal Ed Jobs Revenue 158,711 0 0 0 0

State Fiscal Stabilization Funds 0 0 0 0 0

Total Federal Revenue $1,026,622 $707,652 $603,835 $608,034 $431,449

Total Revenue $145,832,126 $145,289,545 $149,302,494 $162,280,386 $166,262,420

79


LOCAL REVENUE District General Levy The mill levy is set by state formula in the Public School Finance Act of 1994. Colorado Revised Statutes require that the Board of Education certify to the Board of County Commissioners by December of the current budget year the amount to be raised from levies against the valuation for assessment. The following data is used to determine the position of the 2015 School District General Fund Mill Levy from Local Sources:

Assessed Valuation for2015‐2016 Budget $1,584,339,243

General FundMill Levy 24.214

Override Election ‐ 1996Mill Levy 2.710

Override Election ‐ 2004Mill Levy 2.525

Total Property Tax 29.449

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$42,781,802 $42,189,337 $38,432,200 $38,363,190 $38,363,190

$38,763,190

(190,000)

(210,000)

$38,363,190

** Amount shown on previous Summary Statement General Fund.

Property Tax Anticipated in General Fund

Delinquent Taxes and Interest

Interest and Penalty

Total Property Tax Budgeted **

Mill Levies

2011-12 2012-13 2013-14 2014-152015-16Budget

Assessed Value $1,737,738,630 $1,721,134,040 $1,610,605,670 $1,584,339,243 $1,584,339,243General 24.214 24.214 24.214 24.214 24.214Abatement 0.278 0.356 0.257 0.133 0.133Override - 1996 2.363 2.487 2.698 2.710 2.710Override - 2004 2.328 2.397 2.574 2.525 2.525

Total General 29.183 29.454 29.743 29.582 29.582Bond 5.640 6.640 6.950 6.990 6.990Total Mill 34.823 36.094 36.693 36.572 36.572

24.214 24.214 24.214 24.214 24.214

5.640 6.640 6.950 6.990 6.9902.363 2.487 2.698 2.710 2.7102.328 2.397 2.574 2.525 2.525

0

5

10

15

20

25

30

35

40

2011-12 2012-13 2013-14 2014-15 2015-16

Mill

s

General Bond Override Election - 1996 Override Election - 2004

80


Delinquent Taxes & Interest This account is a collection of delinquent property taxes from the previous year.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$194,347 $123,179 $101,180 $190,000 $190,000

Interest on Investments This account represents revenue received from the investment of inactive district funds. The district is limited by law as to the type of investments which it can make. The district participates in a cash flow loan program through the state.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$53,364 $47,286 $40,902 $70,000 $33,105

Interest & Penalty This account represents the collection of delinquent interest and penalty from the previous year.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$179,650 $116,349 $114,341 $210,000 $210,000

Override Election - 1996 In November 1996, voters approved an additional mill levy to provide general operating revenues necessary to adequately staff the new buildings and to provide additional staff for increased enrollment in expanded and existing buildings. This amount includes interest and penalties received.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$4,122,576 $4,286,353 $4,247,054 $4,293,559 $4,247,054

Override Election - 2004 In November 2004, voters approved an additional mill levy to provide general operating revenue to staff the 3 new school buildings that were built with the Bond funds, also approved in 2004. Two new elementary schools and an 8/9 school were built and opened in the fall of 2006‐2007. $4,000,000 of this amount in the 2006‐2007 Budget represents an amount that was deferred in 2005‐2006.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$4,064,137 $4,134,494 $4,053,284 $4,000,456 $4,053,284

Specific Ownership – Regular This account represents a tax paid annually on motor vehicles instead of property taxes. These funds are provided as part of the equalization funding in the School Finance Act of 1994.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$5,416,905 $4,972,320 $5,104,803 $6,160,071 $5,500,071

81


Specific Ownership - Override This account represents a tax paid annually on motor vehicles instead of property taxes approved by the voters in November 1997. These funds are to provide general operating revenues necessary to adequately staff the new buildings and to provide additional staff for increased enrollment in expanded and existing buildings.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$931,357 $997,053 $1,092,649 $1,020,017 $1,150,056

Specific Ownership – Bond This account represents a tax paid annually on motor vehicles instead of property taxes. These funds are based on the bond mill levy.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$1,213,676 $1,417,307 $1,670,224 $1,517,641 $1,778,381

Textbook Fees Beginning with 1993‐1994 school year, the Board of Education adopted a textbook fee. This fee is the result of the state budget shortfall and was a recommendation to the Board by the District Budget Team. Textbook fees are $10 per student for grades 1‐12 and $5 per kindergarten student. Reduced fees are available for students whose family income qualifies them for a reduced fee. Reduced fees are $5 per student for grades 1‐12 and $2.50 for kindergarten students. The fee is voluntary.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$5,033 $250 $1,264 $5,000 $5,000

Tuition – Preschool Tuition paid by parents for preschool children ages 3 – 5, enrolled in district preschools. For 2010‐2011 the decision was made not to include tuition based students.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$25,200 $19,000 $21,375 $25,000 $25,000

Miscellaneous The miscellaneous account contains small amounts of revenue which do not apply to any of the other major revenue accounts. These include Miscellaneous Receipts, Music Festivals, Building Rentals, Youth Detention Center, Contract Services, and Mental Health reimbursement.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$1,376,429 $830,244 $1,235,174 $1,389,000 $912,198

Total Local Revenue

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$60,364,476 $59,133,172 $56,114,450 $57,243,934 $56,467,339

82


340.0 (FTE) X $6,919.75 (PPR) $2,352,715

STATE REVENUE State Equalization Entitlement Funding is based on an annual October pupil count. Each school district counts pupils in membership as of the school day nearest October 1 (the official count day). Districts are given an eleven day window in which to establish membership of students, thus providing an opportunity to include students who may be absent on the official count day. The estimated funded pupil count for October 2015 is 21,071.1. For each pupil funded in the October 1 pupil count, the state equalization formula for each district provides a per pupil amount. The components of the formula include cost of living, personnel costs, and size of the district. Also included is the count of at‐risk pupils. These components vary among school districts, as do the expenses of the districts. As a result, the amount of total program funding and state equalization is different. The estimated per pupil revenue for Mesa County Valley School District 51 is $6,919.75 for 2015‐2016.

Funded Pupil Count (FPC) (October 2015 Estimate) 21,071.1Multiplied by Per Pupil Revenue (PPR) 6,919,75

Total Program Funding $145,806,744

The formula breaks down the total equalization funding as follows: Local Revenue (Property Tax) $38,363,190State Funding 102,039,096Specific Ownership 5,404,458

Total Equalization Funding $145,806,744

School districts are no longer required to budget an amount per pupil to meet Capital Project and Insurance Fund needs. District 51 chose to continue to support Capital Project and Insurance Fund needs. These funds will now be shown as a transfer from General Fund per CDE requirements.

PER PUPIL TRANSFER 195.82 X 21,071.1 Pupils $4,126,173Transfer to Capital Projects $2,576,173Transfer to Insurance Fund $1,550,000

SB 01‐123 established a Colorado Preschool Program Fund. HB08‐1388, Section 21 creates a Preschool program only. A full day Kindergarten option was added in 2014‐15 as ECARE slots. Preschool allocation and expenditures will be tracked in Fund 19. The FTE estimate is 422.5 FTE for 2015‐2016.

422.5 (FTE) X $6,919.75 (PPR) $2,923,594

Juniper Ridge Community School was started in 2013‐2014. An estimated 220.64 FTE was used to calculate funding that will be distributed to them based on $6,919.75 PPR in fiscal year 2015‐2016. Independence Academy Charter School was started in 2004‐2005. An estimated 327.1 FTE was used to calculate the funding that will be distributed to them based on $6,919.75 PPR in fiscal year 2015‐2016. Mesa Valley Community School became a charter school for the 2014‐2015 school year. An estimated 340.0 FTE was used to calculate the funding to be distributed to them based on $6,919.75 PPR in fiscal year 2015‐2016. The General Fund total program funding is distributed as shown.

220.64 (FTE) X $6,919.75 (PPR) $1,526,774

327.1 (FTE) X $6,919.75 (PPR) $2,263,450

Property Taxes 38,363,190$ *Specif ic Ow nership per Formula 5,404,458$ **

State Equalization 102,039,096$ Colorado Preschool Program Transfer (2,923,594)$ Capital Projects/Insurance Transfer (4,126,173)$ Juniper Ridge Community School (1,526,774)$ Independence Academy Charter School (2,263,450)$ Mesa Valley Community School (2,352,715)$

Net State Equalization 88,846,390$ ^

Property Taxes 38,363,190$ *Specif ic Ow nership 5,404,458$ **State Equalization 88,846,390$ ^

Total General Fund Revenue 132,614,038$ 83


State Equalization Funding

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$77,856,663 $78,408,618 $84,029,988 $96,590,762 $102,039,096

Total Equalization Funding

*After Statutory Rescissions.

$0

$20

$40

$60

$80

$100

$120

$140

$160

2011-12 2012-13 2013-14 2014-15 2015-16

Millio

ns

Specific Ownership State Funding Local Revenue

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Local Revenue $42,077,603 $42,808,607 $38,432,200 $38,363,190 $38,363,190

State Funding 80,991,479 81,508,017 86,226,968 96,590,762 102,039,096

Specific Ownership 5,712,940 5,318,524 5,104,803 5,104,802 5,404,458

Total $128,782,022 $129,635,148 $129,763,971 $140,058,754 $145,806,744

84


ELPA The English Language Proficiency Act (ELPA) provides financial assistance to districts with students whose dominant language is not English. The district is required to identify, assess, and provide programs for students who do not comprehend or speak any English, whose predominant language is not English, or whose comprehension and ability to speak English is at or below test (state or national) level.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$140,880 $124,195 $113,301 $140,880 $140,880

Transportation The district is reimbursed by the state for some of the cost of transporting pupils between their home and school. The amount of reimbursement that the district may receive is capped at 90% of the district’s current transportation expenditures. The district is not eligible for reimbursement for the cost of field trips.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$1,398,085 $1,383,908 $1,350,401 $1,362,229 $1,362,229

Vocational Education The vocational education program is administered by the State Board for Community Colleges and Occupational Education. Vocational education courses are designed to provide students with entry‐level occupational skills and knowledge required by business and industry. Any school district conducting approved vocational education courses is entitled to funding from monies appropriated by the General Assembly. Estimated revenue is based on a percentage of reimbursement for budgeted expenditures.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$931,209 $1,191,329 $2,263,213 $1,631,209 $1,468,088

Education of the Handicapped Funding for special education is provided through the Exceptional Children’s Educational Act (ECEA) which dictates how funding is distributed. Estimated revenue is based on a percentage of reimbursement for budgeted expenditures.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$3,697,714 $3,931,436 $4,414,014 $4,261,790 $3,911,791

85


Small Attendance Center The State General Assembly appropriated funding to provide financial assistance to school districts with small attendance centers beginning with FY 1998‐1999. Pursuant to Section 22‐54‐122, C.R.S., any district meeting the following criteria is eligible for grant funding that has been appropriated for districts with small attendance centers: The district must have more than one

elementary or secondary school. The district must operate an elementary

or secondary school with a pupil population of less than 200.

The elementary or secondary school must be located twenty or more miles from any similar school in the same district.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$91,548 $84,118 $79,427 $91,548 $91,548

Full Day Kindergarten Hold harmless funding provided pursuant to 22‐54‐130 C.R.S., for any district that participated in the Colorado Preschool Program and that served children authorized to participate in the district’s preschool program through a full day kindergarten portion of the program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$324,929 $325,118 $333,865 $350,000 $350,000

Total State Revenue

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$84,441,028 $85,448,721 $92,584,209 $104,428,418 $109,363,632

86


2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$1,026,622 $707,652 $603,835 $608,034 $431,449

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Local 60364476 $59,133,172 $56,114,450 $57,243,934 $56,467,339

State $84,441,028 $85,448,721 $92,584,209 $104,428,418 $109,363,632Federal $1,026,622 $707,652 $603,835 $608,034 $431,449

Total $145,832,126 $145,289,545 $149,302,494 $162,280,386 $166,262,420

FEDERAL REVENUE Mineral Lease This account reflects mineral leases on federal land within District 51 boundaries.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$805,121 $613,140 $504,799 $530,000 $345,458

Other Federal Revenue This account reflects reimbursement from the Federal Government for 2 half time ROTC teachers, as well as other federal grants. 2010‐2011 Revenue includes AARA (American Reinvestments and Recovery Act) funds and Federal Education Jobs funds.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$221,501 $94,512 $99,036 $78,034 $85,991

Total Federal/Indirect Grant Revenue

Total General Fund Revenue

87



88


EXPENDITURES

The General Fund is known as the "operating fund" of the district and is used to account for all financial resources except those required to be accounted for in another fund. C.R.S. 22‐45‐103. It is the largest of the funds. Federal funds are not included in the General Fund. Costs associated with the day to day education of students include: Salaries/benefits for full and part‐time

employees (constitutes 78.99% of the budget).

Purchased services such as tuition, maintenance contracts, non‐staff personnel, travel expenses, etc.

Operations and maintenance costs. Capital outlay for small equipment and

projects.

General Fund Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$145,475,384 $145,132,040 $149,042,077 $162,623,161 $167,424,124

Per Pupil Expenditure

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

$6,939 $6,940 $7,132 $7,736 $7,946

General Fund Expenditure by Category The programs of the District are placed in categories. These are:

2011‐12

Actual

2012‐13

Actual

2013‐14

Actual

2014‐15

Budget

2015‐16

Budget

Instructional Programs $89,360,630 $90,416,635 $91,316,327 $98,078,550 $98,484,339

Pupil Support Services 13,363,817 13,541,212 14,300,069 14,540,503 16,349,515

General Administration Support Services 1,599,851 1,732,040 1,800,007 1,693,697 2,072,046

School Administration Support Services 10,417,931 10,643,607 11,006,005 10,804,846 11,497,138

Business Support Services 21,336,288 20,737,143 21,389,514 20,909,581 21,043,154

Central Support Services 4,934,534 4,611,359 4,638,728 3,539,906 4,748,536

Community Services & Other Support Services 869,967 12,823 1,372,537 16,500 16,500

Transfer to Other Funds 3,592,367 3,437,221 3,218,890 13,039,578 13,212,896

Total General Fund $145,475,385 $145,132,040 $149,042,077 $162,623,161 $167,424,124

89

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget


INSTRUCTIONAL PROGRAMS:Elementary School Education $23,843,358 $24,067,710 $24,427,469 $27,155,225 $27,720,187Extended Day Kindergarten Program 1,193,882 1,095,262 954,214 1,064,623 750,122Middle School Education 13,930,020 13,768,771 13,865,768 15,077,504 15,155,873High School Education 14,570,382 14,622,234 14,998,574 16,016,947 16,489,003Career Center/Vocational Assessment 605,012 737,526 699,497 880,151 893,505Vocational Programs 1,660,553 1,737,305 1,917,453 1,849,098 1,917,452Night School/Online 17,256 20,689 12,010 24,934 24,934Youth Detention Center 167,441 170,285 175,366 167,421 173,046R-5 High School 1,167,868 1,109,953 1,145,282 1,223,998 1,272,669School Without Walls/Expulsion Intervention Program 1,495 2,299 232 2,300 2,300Regular Preschool 123,206 114,238 83,899 90,763 46,748Valley School 229,773 259,023 320,153 352,996 357,394Interventions 656,587 589,830 727,276 1,050,643 1,050,302Challenge Program 47,082 35,426 37,071 40,597 42,292Grande River Academy 574,874 804,547 770,134 1,120,679 1,014,986Gifted and Talented 786,614 880,524 902,897 1,026,258 1,058,871Library 314,513 325,613 312,115 324,099 325,493Regular Instructional Program 6,231,800 6,783,820 6,009,841 3,921,403 4,334,900English as a Second Language (ESL)/ELPA 1,833,549 1,694,187 1,699,989 1,921,859 1,906,652Community Partnerships/School to Career (1,177) 969 232 0 0Extended Learning 842 0 0 0 0MVV-HCP 727,305 785,246 796,720 0 0Latino Education & Graduation (LEAG) Coaches 304,618 (794) 0 0 0YES Coaches & Homeless/Attendance Liaisons 70,619 3,604 2,383 0 2,500Physical Education 3,494,879 3,299,142 3,366,776 3,639,608 3,473,280Music Program 3,558,387 3,681,398 3,588,262 3,823,903 3,882,745Special Education 9,979,273 10,267,710 10,950,384 13,730,725 12,900,457Special Education MVV-HCP 154 41,139 40,990 0 0Special Education - GRVA 26,053 26,414 27,196 29,609 0 *Special Education Preschool 366,119 395,707 400,256 446,291 516,321Speech Therapist 1,292,954 1,494,095 1,479,364 1,499,856 1,631,896Physical Education/Extra Curricular 1,475,351 1,487,230 1,494,667 1,502,874 1,446,225Physical Activities 109,988 115,533 109,857 94,186 94,186Total Instructional Programs $89,360,630 $90,416,635 $91,316,327 $98,078,550 $98,484,339PUPIL SUPPORT SERVICES:Attendance and Social Work Services $902,416 $919,267 $978,283 $1,057,034 $966,648Guidance Services 3,756,056 3,735,229 3,652,495 4,242,897 4,187,918Guidance Services MVV-HCP 423,366 489,045 535,881 0 0Guidance Services GRVA 0 21,663 51,885 89,868 0 *Health Services 1,200,273 1,423,483 1,332,840 1,534,251 1,519,355Adaptive PE 69,957 76,076 81,774 83,491 86,570Occupational Therapy 531,828 616,571 563,981 581,663 604,031Psychological Services 1,033,108 1,209,307 1,304,113 1,309,832 1,847,626Speech Therapy/Audiology/Physical Therapy 217,475 186,563 196,694 209,901 195,704Curriculum Services/Staff Dvlpmnt/Assessment 1,212,539 1,157,153 1,628,379 1,480,583 2,982,257Curriculum MVV-HCP 149,278 184,332 180,248 0 0Curriculum - GRVA 16,122 5,834 6,151 20,000 0 *Equity/Diversity 143,252 52,273 162,730 171,275 184,820Media Services 140,053 114,444 82,309 68,808 72,303Library Services 1,444,207 1,191,759 1,258,224 1,388,912 1,403,423Instructional Technology 420,163 349,321 451,140 331,150 397,874Instructional Technology - MVV 6,485 6,670 8,631 0 0Pupil Personnel Administration 1,264,536 1,340,408 1,333,244 1,479,826 1,409,664Supervision of Instructional Programs 432,703 461,814 491,067 491,012 491,322Total Pupil Support Services $13,363,817 $13,541,212 $14,300,069 $14,540,503 $16,349,515GENERAL ADMIN SUPPORT SERVICES:Board of Education $95,584 $66,565 $118,659 $73,323 $148,323Legal Services 238,830 324,575 290,149 290,000 290,000


EXPENDITURE HISTORY BY PROGRAM

90

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget



EXPENDITURE HISTORY BY PROGRAM

Tax Assessment and Collection Services 162,059 158,950 155,108 135,000 135,000Audit Services 40,600 30,600 44,471 32,000 32,000Executive Administration Services 382,199 421,828 446,281 403,176 476,512Executive Directors of Instruction 680,579 729,522 745,339 760,198 990,211Total General Admin Support Services $1,599,851 $1,732,040 $1,800,007 $1,693,697 $2,072,046SCHOOL ADMIN SUPPORT SERVICES:Office of Principal Services $10,112,746 $10,310,371 $10,681,733 $10,607,779 $11,473,595Administrative Services - MVV-HCP 187,937 178,940 218,243 0 0Admin Services - Grand River Virtual Academy 88,882 133,630 86,369 173,524 0 *Other Administrative Services 28,366 20,666 19,660 23,543 23,543Total School Admin Support Services $10,417,931 $10,643,607 $11,006,005 $10,804,846 $11,497,138BUSINESS SUPPORT SERVICES:Executive Director of Support Services $307,308 $400,859 $412,175 $324,889 $412,420Administrative Services - MVV-HCP 0 0 0 0 0Fiscal Services 631,738 643,137 732,355 859,360 804,398Purchasing Services 317,428 265,009 250,542 304,363 309,563Warehousing Services 370,160 437,865 380,459 413,243 490,619Printing Services 127,510 131,534 136,701 155,739 163,037Maintenance/Operations of Plant Services 3,538,188 3,542,093 3,514,272 3,198,069 3,150,135Custodial Services 9,513,397 8,988,309 9,105,660 9,261,286 9,701,158Custodial Services MVV-HCP 11,479 7,964 4,818 0 0Grounds Maintenance Services 1,118,964 1,071,167 1,176,899 1,160,135 1,198,499Vehicle Servicing & Maintenance Services 267,387 277,547 417,354 282,298 295,532Pupil Transportation Services 5,645,732 5,284,824 5,547,435 5,400,199 5,217,793Indirect Cost - Grant Administration (513,003) (313,165) (289,156) (450,000) (700,000) Total Business Support Services $21,336,288 $20,737,143 $21,389,514 $20,909,581 $21,043,154CENTRAL SUPPORT SERVICES:Executive Director of Student Services $65,396 $59,193 $78,336 $77,120 $58,680Research/Prog Evaluation-Assessment/Equity 282,570 237,900 248,167 68,987 59,559Communications 287,886 225,746 234,064 355,289 570,174Human Resource Services 812,847 782,585 807,177 752,311 1,022,959Technology Services 2,232,958 2,475,661 2,113,992 1,924,279 2,588,841Technology Services MVV-HCP 22,282 21,298 72,182 0 0Risk Management 315,965 328,819 375,580 221,831 201,516Volunteer Services 36,684 37,559 44,566 38,389 45,107Support Services Severance Payments 877,946 442,598 664,664 101,700 201,700Total Central Support Services $4,934,534 $4,611,359 $4,638,728 $3,539,906 $4,748,536COMMUNITY SERVICES & OTHER SUPPORT SERVICES:Community Services $243,201 $206,273 $203,512 $14,000 $14,000Bond Paying Agent 821,967 1,750 1,169,025 2,500 2,500Total Community Services & Other Support Services $1,065,168 $208,023 $1,372,537 $16,500 $16,500Transfer to other funds $3,397,166 $3,242,021 $3,218,890 $13,039,578 $13,212,896Grand Total General Fund Expenditures $145,475,385 $145,132,040 $149,042,077 $162,623,161 $167,424,124

*Grande River Virtual Academy changed to Grand River Academy in 2015-16. Costs for Grand River Academy are included in District-wide programs.

91


INSTRUCTIONAL PROGRAMS Instructional programs include those activities dealing directly with the interactions between staff and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, or in other locations such as those involving co‐curricular activities. Instruction also may be provided through some other approved media such as television, radio, telephone, or correspondence. Elementary School Education This program provides planned learning activities and experiences for students in the setting identified by the school district as the elementary school. This classification includes students from kindergarten through grade 5.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $18,658,820 $18,798,659 $18,849,910 $20,588,215 $20,721,282Benefits 4,871,385 4,949,820 5,256,093 6,053,910 6,485,805Other 313,153 319,231 321,466 513,100 513,100Total $23,843,358 $24,067,710 $24,427,469 $27,155,225 $27,720,187

Full Day Kindergarten Program Legislation in 2008 brought Full Day Kindergarten into the General Fund and created the Colorado Preschool Fund. The Legislation requires an increase in Full Day Kindergarten students.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $929,138 $849,613 $735,586 $810,426 $559,715Benefits 264,744 245,649 218,628 254,197 190,407Other 0 0 0 0 0Total $1,193,882 $1,095,262 $954,214 $1,064,623 $750,122

Expenditures for Full Day Kindergarten are included as program 0011, which is a part of Elementary Education. Middle School Education This program provides planned learning activities and experiences for students in the setting identified by the school district as the middle school. This classification includes students from grade 6 through grade 8.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


High School Education This program provides planned learning activities and experiences for students in the setting identified by the school district as the high school. This classification includes students from grade 9 through grade 12.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


92


Career Center/Vocational Assessment The Career Center works in conjunction with the high schools to provide vocational technical training for secondary students who have a desire or need to gain skills in occupational training.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15 Budget

2015-16 Budget

Salary $460,951 $569,681 $538,551 $660,890 $652,986Benefits 127,433 154,552 146,333 190,463 211,721Other 16,628 13,293 14,613 28,798 28,798Total $605,012 $737,526 $699,497 $880,151 $893,505

Vocational Programs This program provides learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by those pupils desiring immediate post‐secondary employment which normally may be achieved during the secondary school years.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $38,146 $32,028 $56,722 $93,215 $86,011Benefits 845 3,429 6,456 6,815 17,977Other 1,621,562 1,701,848 1,854,275 1,749,068 1,813,464Total $1,660,553 $1,737,305 $1,917,453 $1,849,098 $1,917,452

Night School The Night School Program provides students the opportunity to earn credits toward graduation.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $14,925 $17,775 $10,275 $24,934 $24,934Benefits 2,331 2,914 1,735 0 0Other 0 0 0 0 0Total $17,256 $20,689 $12,010 $24,934 $24,934

Division of Youth Services The Youth Detention Center is a temporary lockup facility for students detained by the law. State statute requires the district to provide education programs for these pupils during their confinement.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


R-5 High School R‐5 High School is an alternative high school that allows students to earn credits toward graduation in both academic classes and vocational work experience, in individualized, self‐paced courses of study. Students progress at their own pace and must be employed.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $898,153 $848,277 $868,607 $914,558 $929,399Benefits 259,275 248,960 267,115 289,636 323,466Other 10,440 12,716 9,560 19,804 19,804Total $1,167,868 $1,109,953 $1,145,282 $1,223,998 $1,272,669

93


School Without Walls/ Expulsion Intervention Program These alternative programs are for high school students who have different learning styles. The programs are self‐directed learning opportunities that stress individual goals relevant to educational direction, experimental learning, demonstrations of learning, teamwork and respect for self, others and community. The authority of choice and learning is put upon the student and gives the student the power, in a cooperative agreement, of working toward goals and time lines. They operate under the auspices of R‐5 High School.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $200 $0 $0Benefits 0 0 32 0 0Other 1,495 2,299 0 2,300 2,300Total $1,495 $2,299 $232 $2,300 $2,300

Regular Preschool Colorado Preschool Project (Language Development) serves 4 year old children who need additional language skills before entering kindergarten. In fiscal year 2001‐2002 these funds were transferred to the Colorado Preschool & Kindergarten Program Fund. 2004‐05 budget and beyond includes salary and other costs based on new requirement from CDE.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $100,039 $91,592 $67,124 $71,677 $35,648Benefits 24,009 22,646 16,775 19,086 11,100Other (842) 0 0 0 0Total $123,206 $114,238 $83,899 $90,763 $46,748

Valley School Alternative learning opportunities for all ages, from kindergarten through High School, in basic academic, GED, and career prep courses. There are two locations.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


94


Grand River Academy Grand River Academy is a K‐12 virtual school that serves Mesa County Students. Students who attend Grand River have the opportunity to work with local teachers and to come to the school to get individual help as needed. Grand River students also have the benefit of participating in school sanctioned sports at their attendance area school and earning credit from the Career Center, Western Colorado Community College, Colorado Mesa University and work internships. Prior to 2015‐16, Grand River operated under the name Grande River Virtual Academy.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $158,862 $257,470 $286,347 $406,279 $479,885Benefits 37,321 68,227 86,138 101,404 133,578Other 378,691 478,850 397,649 612,996 401,523Total $574,874 $804,547 $770,134 $1,120,679 $1,014,986

Intervention Programs Intervention programs were started to support at‐risk students. Programs vary from school to school and include areas such as reading, summer school, and after school programs. These funds are to help teachers purchase supplies for direct student instruction.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $427,737 $377,573 $449,706 $0 $0Benefits 86,461 73,768 88,011 0 0Other 142,389 138,489 189,559 1,050,643 1,050,302Total $656,587 $589,830 $727,276 $1,050,643 $1,050,302

Challenge Program A program at East Middle School which creates a “gifted and talented” school within a school, offering challenges in all areas to middle school students.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Gifted and Talented This program is for students who have been identified by professionally qualified personnel as being gifted and talented in areas such as academic subjects, fine arts, and vocational and technical areas.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $635,663 $705,717 $723,905 $814,837 $819,225Benefits 150,951 174,592 178,992 211,421 239,646Other 0 215 0 0 0Total $786,614 $880,524 $902,897 $1,026,258 $1,058,871

95


Library This program provides books, AV, and technology materials for school libraries. These costs have been included in regular instructional program costs in previous years.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Regular Instructional Program This program provides for curriculum costs, supply teachers, supply teacher assistants, longevity plan, early retirements, Mentorship Program, MESA (Math Engineering Science Achievement) Program, and textbook adoption. The increase for 2011‐2012 reflects the ERO Payments and Early Retirement Salaries.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $3,246,605 $2,798,904 $3,293,045 $1,733,003 $2,098,378Benefits 1,410,946 1,298,635 1,213,885 32,821 14,958Other 1,574,249 2,686,281 1,502,911 2,155,579 2,221,564Total $6,231,800 $6,783,820 $6,009,841 $3,921,403 $4,334,900

English as a Second Language (ESL)/ ELPA Special learning experiences for pupils whose background is different from that of most pupils are provided in this program. Additional educational opportunities, beyond those provided in the usual school program, are offered at the level of their ability.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $1,371,524 $1,261,371 $1,257,721 $1,419,247 $1,379,824Benefits 413,462 383,593 402,562 451,479 475,695Other 48,563 49,223 39,706 51,133 51,133Total $1,833,549 $1,694,187 $1,699,989 $1,921,859 $1,906,652

Community Partnerships/ School to Career This program provides high school students with the information and skills they need to make informed educational and career decisions. Businesses participate by providing a site for a student’s internship and making classroom presentations about careers. Businesses also invest in the program by working as a liaison between teachers, students and their businesses.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other (1,177) 969 232 0 0Total ($1,177) $969 $232 $0 $0

96


Extended Learning The Summer School Program is designed to provide enrichment and improve the skills of those students who attend. At the high school level, students may earn credits which apply toward graduation requirements.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other 842 0 0 0 0Total $842 $0 $0 $0 $0

Mesa Valley Vision – Home & Community Program (MVV-HCP) This program creates opportunities for learners to pursue a unique, individualized learning program supported by resources technology and a learning community made up of family mentors and skilled resource consultants. Mesa Valley Vision became a charter school for the 2014‐2015 year.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $14,283 $14,688 $16,315 $0 $0Benefits 2,406 2,430 2,820 0 0Other 710,616 768,128 777,585 0 0Total $727,305 $785,246 $796,720 $0 $0

Latino Education and Graduation (LEAG) Coaches This program identifies and assists minority students in a one on one relationship, monitoring attendance and achievement, and offering encouragement and support. LEAG coaches report progress on a yearly basis.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $220,817 $0 $0 $0 $0Benefits 77,926 (794) 0 0 0Other 5,875 0 0 0 0Total $304,618 ($794) $0 $0 $0

Homeless/Attendance Liaisons This program is designed to give attendance support to “at‐risk” students.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $55,880 $0 $0 $0 $0Benefits 9,513 0 0 0 0Other 5,226 3,604 2,383 0 2,500Total $70,619 $3,604 $2,383 $0 $2,500

Health Education Instructional costs for PE classes taught as part of the curriculum at all levels are provided in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $2,797,321 $2,617,665 $2,651,602 $2,831,544 $2,674,178Benefits 693,998 676,870 711,385 808,064 799,102Other 3,560 4,607 3,789 0 0Total $3,494,879 $3,299,142 $3,366,776 $3,639,608 $3,473,280

97


Music Program This program coordinates curriculum, clinics, festivals, programs, and budget for music personnel.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Special Education This program provides learning experiences for children with disabilities. Special Olympics, Foster Grandparent Program, special education summer school, and a speech/language program for preschoolers are included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Special Education Preschool This program serves 3 through 5 year old preschool handicapped children.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Speech Therapist Salaries for speech therapy to meet the needs of special education pupils are provided through this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Physical Education/Extra Curricular Teachers and coaching costs for high school, intramural, and middle school sports are provided through this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Physical Activities (Competitive sports activities) These middle school and high school sports are designed to teach students how to interact with others during competition and to help them develop healthy lifestyles, attitudes, and behaviors.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $53,838 $54,619 $51,352 $47,966 $47,966Benefits 9,023 9,644 9,530 0 0Other 47,127 51,270 48,975 46,220 46,220Total $109,988 $115,533 $109,857 $94,186 $94,186

98


Total Instructional Programs Expenditures 2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $65,529,061 $65,147,332 $66,100,579 $69,891,495 $69,364,820Benefits 17,690,375 17,866,188 18,824,884 20,088,370 21,104,067Other 6,141,194 7,403,115 6,390,864 8,098,685 8,015,452

Total $89,360,630 $90,416,635 $91,316,327 $98,078,550 $98,484,339

99


PUPIL SUPPORT SERVICES Pupil support service programs are those activities which facilitate and enhance instruction. Pupil support services include school‐based and general administrative functions and centralized operations for the benefit of students, staff, and the community. Attendance and Social Work Services Those activities which are designed to improve pupil attendance at school and which attempt to prevent or solve pupil problems involving the home, school, and the community are provided through this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $633,204 $664,897 $688,431 $818,367 $723,746Benefits 252,497 238,482 279,116 221,251 225,486Other 16,715 15,888 10,736 17,416 17,416Total $902,416 $919,267 $978,283 $1,057,034 $966,648

Guidance Services This program includes those activities of counseling pupils and parents, providing consultations with other staff members on learning problems, assisting pupils in personal and social development, assessing the abilities of pupils, assisting pupils as they make their educational and career plans and choices, providing referral assistance, and working with other staff members in planning and conducting guidance programs for pupils. Expulsion office supplies are recorded here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $3,003,591 $2,996,656 $2,940,395 $3,489,844 $3,237,889Benefits 750,157 757,280 760,455 842,921 950,029Other 2,308 2,956 3,530 0 0Total $3,756,056 $3,756,892 $3,704,380 $4,332,765 $4,187,918

Mesa Valley Vision – Home & Community Program (MVV-HCP) This program creates opportunities for learners to pursue a unique, individualized learning program supported by resources technology and a learning community made up of family mentors and skilled resource consultants. Mesa Valley Vision became a charter school for the 2014‐2015 year.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $340,211 $381,897 $411,051 $0 $0Benefits 81,844 106,856 124,494 0 0Other 1,311 292 336 0 0Total $423,366 $489,045 $535,881 $0 $0

Health Services This program provides physical and mental health services which are not direct instruction. Grande River Virtual Academy is included.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $747,711 $944,047 $978,045 $1,108,094 $1,068,275Benefits 240,349 291,994 323,154 391,273 416,696Other 212,213 187,442 31,641 34,884 34,384Total $1,200,273 $1,423,483 $1,332,840 $1,534,251 $1,519,355

100


Adaptive PE This program provides physical education conditioning, training, and alternative recreational activities for a special needs/disabled population. Physically handicapped supplies are recorded here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $59,919 $61,816 $63,424 $67,902 $69,973Benefits 9,951 10,747 11,657 13,589 14,597Other 87 3,513 6,693 2,000 2,000Total $69,957 $76,076 $81,774 $83,491 $86,570

Occupational Therapy Intervention for activities of daily living to a special needs/disabled population is provided in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Psychological Services This program provides activities concerned with administering psychological tests, interpreting results, and planning and managing a program of psychological services.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $828,808 $967,234 $1,006,018 $1,018,865 $1,428,821Benefits 196,611 236,438 259,813 281,217 409,055Other 7,689 5,635 38,282 9,750 9,750Total $1,033,108 $1,209,307 $1,304,113 $1,309,832 $1,847,626

Speech Therapy/ Audiology/Physical Therapy Activities which have as their purpose the identification, assessment, and treatment of pupils with impairments in speech, hearing, and language are provided in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


101


Curriculum Services/Staff Development/Assessment This program provides activities that aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate students. The STAR (Staff Training Assistance and Renewal), Mentor program, and learning facilitators, are included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $787,399 $747,012 $910,502 $704,839 $1,543,505Benefits 202,507 195,813 257,290 189,939 239,947Other 388,033 404,494 646,986 605,805 1,198,805Total $1,377,939 $1,347,319 $1,814,778 $1,500,583 $2,982,257

Equity/Diversity This program collaborates with parents and staff to enhance sensitivity, awareness, and commitment to equity and diversity to improve school and district climate. It assists with coordinating and evaluating student achievement data to assess student and program needs for equity and student success.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Media Services Activities concerned with the management and supervision of all teaching and learning resources, including hardware, and content materials are provided in this program. Educational media are defined as any devices, content materials, methods, or experiences used for teaching and learning purposes. These include printed and non‐printed sensory materials.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $84,070 $71,773 $50,824 $52,716 $54,858Benefits 55,983 42,671 31,485 16,092 17,445Other 0 0 0 0 0Total $140,053 $114,444 $82,309 $68,808 $72,303

Library Services This program provides activities such as selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning the use of the library by students, teachers, and other members of the instructional staff; and guiding individuals in their use of library books and materials, whether maintained separately or as a part of an instructional materials center.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $1,118,659 $935,772 $967,639 $1,046,319 $1,047,256Benefits 317,801 248,810 281,822 324,725 338,299Other 7,747 7,177 8,763 17,868 17,868Total $1,444,207 $1,191,759 $1,258,224 $1,388,912 $1,403,423

102


Instructional Technology Activities concerned with planning, programming, writing, and presenting educational projects which have been especially programmed for a computer to be used as the principal medium of instruction are provided in this program. Included in 2011‐2012 are technology costs for Mesa Valley Vision.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $340,457 $282,041 $366,938 $256,941 $315,390Benefits 86,191 73,950 92,833 74,209 82,484Other 0 0 0 0 0Total $426,648 $355,991 $459,771 $331,150 $397,874

Pupil Personnel Administration This program provides activities associated with directing and managing attendance, pupil records, and social work service.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $944,735 $963,479 $967,015 $1,118,742 $1,017,927Benefits 222,908 234,938 255,887 279,383 309,036Other 96,893 141,991 110,342 81,701 82,701Total $1,264,536 $1,340,408 $1,333,244 $1,479,826 $1,409,664

Supervision of Instructional Programs Activities concerned with the instruction of music and physical activities are provided in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Total Pupil Support Services Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $9,940,095 $10,056,582 $10,442,318 $10,815,756 $11,647,659Benefits 2,656,075 2,670,925 2,943,850 2,932,254 3,315,863Other 767,647 813,705 913,901 792,493 1,385,993

Total $13,363,817 $13,541,212 $14,300,069 $14,540,503 $16,349,515

103


GENERAL ADMINISTRATION SUPPORT SERVICES General administration support service programs are activities concerned with establishing and administering policy for operating the school district. Board of Education This program involves activities concerned with directing and managing the general operation of the Board of Education. These include the activities of the members of the Board of Education as well as any activities of the district performed in support of school district Board meetings.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 14,085 10,012 11,498 0 0Other 81,499 56,553 107,161 73,323 148,323Total $95,584 $66,565 $118,659 $73,323 $148,323

Legal Services Services rendered to the school district regarding interpretation of laws and statutes and general liability situations are included in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other 238,830 324,575 290,149 290,000 290,000Total $238,830 $324,575 $290,149 $290,000 $290,000

Tax Assessment and Collection Services Services rendered in connection with tax assessment and collection fall under this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Audit Services This program includes activities pertaining to the independent audit services provided to the governing body.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


104


Executive Administration Services Activities associated with the overall general administrative responsibilities for the entire school district. The Superintendent, staff, strategic planning, travel, and supplies are included in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Executive Directors of Instruction This program involves activities associated with administration of school activities.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Total General Administration Support Services Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $813,101 $856,587 $868,210 $842,485 $1,047,191Benefits 205,291 215,536 232,561 231,196 293,339Other 581,459 659,917 699,236 620,016 731,516Total $1,599,851 $1,732,040 $1,800,007 $1,693,697 $2,072,046

105


SCHOOL ADMINISTRATION SUPPORT SERVICES School administration support service programs involve activities concerned with the overall administrative responsibility for a school or a combination of schools. Office of Principal Services This program involves activities concerned with directing and managing the operation of a particular school. This includes activities performed by the principal, assistant principal, and other assistants while they supervise all operations of the school, evaluate staff members of the school, assign duties to staff members, supervise and maintain the records of the school, and coordinate school instructional activities with those of the school district. These activities also include the work of clerical staff in support of the teaching and administrative duties. Career Center, EEE, ESL, School to Career, and Home Options clerical support, ESL Coordinator, Grand River Academy, and Valley School are included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Mesa Valley Vision – Home & Community Program (MVV-HCP) This program creates opportunities for learners to pursue a unique, individualized learning program supported by resources technology and a learning community made up of family mentors and skilled resource consultants. Other program costs are included in appropriate categories. Mesa Valley Vision will become a charter school for 2014‐2015 year.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $92,172 $92,878 $113,176 $0 $0Benefits 24,318 24,815 35,767 0 0Other 71,447 61,247 69,300 0 0Total $187,937 $178,940 $218,243 $0 $0

Other Administrative Services These activities include overtime, supplies, copy machine costs, and postage costs.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $1,802 $0 $0 $0 $0Benefits 306 0 0 0 0Other 26,258 20,666 19,660 23,543 23,543Total $28,366 $20,666 $19,660 $23,543 $23,543

106


Grande River Virtual Academy Grande River Virtual Academy (GRVA) is a K‐12 virtual school that serves Mesa County Students. Students who attend GRVA have the opportunity to work with local teachers and to come to the school to get individual help as needed. GRVA students also have the benefit of participating in school sanctioned sports at their attendance area school and earning credit from the Career Center, Western Colorado Community College, Colorado Mesa University and work internships. In 2015‐16, Grande River Virtual Academy changed to Grand River Academy. Costs related to administration are included in Office of Principal Services.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $23,068 $43,806 $47,990 $46,418 $0Benefits 8,900 13,395 14,881 15,944 0Other 56,914 76,429 23,498 111,162 0Total $88,882 $133,630 $86,369 $173,524 $0

Total School Administration Support Services Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


107


BUSINESS SUPPORT SERVICES Business support service programs involve activities concerned with paying, transporting, exchanging, and maintaining goods and services for the district. Included are the fiscal and internal services necessary for operating the District. Executive Director of Support Services This program supervises activities concerned with the fiscal operations of the school district. Included are budgeting, financial and property accounting, payroll, inventory control, internal auditing, and managing funds. Mesa Valley Vision business costs were included here until 2014‐2015 when MVV became a charter school.

2011-12Actual

2012-13Actual 2013-14 Actual

2014-15Budget

2015-16Budget


Fiscal Services Activities concerned with managing the fiscal and payroll operations of the district are included in this program. Property accounting services are also included.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Purchasing Services This program includes activities concerned with purchasing supplies, equipment, repair of equipment, and services. The lease for all school copy machines is charged back here from schools.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Warehousing Services Activities concerned with warehousing and distributing supplies and equipment are included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Printing Services This program involves activities of printing district materials.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $100,348 $103,362 $106,460 $119,755 $124,262Benefits 26,826 28,090 30,194 33,184 35,975Other 336 82 47 2,800 2,800Total $127,510 $131,534 $136,701 $155,739 $163,037

108


Maintenance/Operations of Plant Services Activities involved in directing, managing, and supervising the operation and maintenance of school plant facilities (which include grounds, buildings, equipment, and hazardous waste) are included in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $1,939,457 $1,917,973 $1,968,376 $1,912,051 $1,858,066Benefits 609,400 580,690 630,732 565,565 571,616Other 989,331 1,043,430 915,164 720,453 720,453Total $3,538,188 $3,542,093 $3,514,272 $3,198,069 $3,150,135

Custodial Services Activities concerned with keeping the physical plant clean and ready for daily use are included here. Utilities are included here and Mesa Valley Custodial costs are included here through 2013‐14 when they became a charter school.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $3,381,528 $3,418,326 $3,456,716 $3,693,478 $3,795,031Benefits 1,096,791 1,097,450 1,176,582 1,301,888 1,407,795Other 5,046,557 4,480,497 4,477,180 4,265,920 4,498,332Total $9,524,876 $8,996,273 $9,110,478 $9,261,286 $9,701,158

Grounds Maintenance Services This program includes activities involved in maintaining and improving the land. These include snow removal, landscaping and grounds maintenance.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $682,416 $624,039 $632,859 $679,438 $714,825Benefits 198,286 183,496 202,048 226,523 249,500Other 238,262 263,632 341,992 254,174 234,174Total $1,118,964 $1,071,167 $1,176,899 $1,160,135 $1,198,499

Vehicle Servicing & Maintenance Services Included in this program are activities concerned with maintaining the general purpose vehicles. These are used for field trips, staff development, band trips, activity trips, etc.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Pupil Transportation Services Activities pertaining to directing, managing, and supervising transportation of pupils (which includes the bus contract and fuel) are in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $96,986 $95,672 $103,705 $111,390 $121,839Benefits 33,545 30,443 31,311 32,667 39,812Other 5,515,201 5,158,709 5,412,419 5,256,142 5,056,142Total $5,645,732 $5,284,824 $5,547,435 $5,400,199 $5,217,793

109


Indirect Cost - Grant Administration Reimbursement to the General Fund from other funds for administration costs is included in this program. Prior to 2005‐2006 this program was budgeted as revenue.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other (513,003) (313,165) (289,156) (450,000) (700,000)Total ($513,003) ($313,165) ($289,156) ($450,000) ($700,000)

Total Business Support Services Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


110


CENTRAL SUPPORT SERVICES Central support service programs include activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services. Executive Director of Student Services This program supervises activities related to the following instructional programs: Special Education, Grants, ESL/Migrant, Gifted & Talented, Literacy, Safe and Drug Free Schools, Preschools, Homebound, and Consolidated Federal Programs. Non‐instructional programs, such as Pupil Records, Nursing, Mental Health, and Crisis Team, also fall under this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Research/Program Evaluation-Assessment This program includes direct program evaluation and research application efforts focused on improved student performance.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $223,923 $141,175 $143,956 $48,567 $1,359Benefits 53,874 34,350 35,896 12,220 0Other 4,773 62,375 68,315 8,200 58,200Total $282,570 $237,900 $248,167 $68,987 $59,559

Communications Activities concerned with preparation and dissemination of educational and administrative information are included in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Human Resource Services Included here are activities concerned with recruiting, placement, and staff development. Funds to support salary evaluations district wide are included.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $567,747 $515,685 $542,208 $511,708 $587,149Benefits 137,063 128,388 139,771 146,449 172,736Other 108,037 138,512 125,198 94,154 263,074Total $812,847 $782,585 $807,177 $752,311 $1,022,959

111


Technology Services This program includes activities concerned with data storage, manipulation, maintenance, telecommunications, phone, and computer lines. Mesa Valley Vision costs were included here through 2013‐14, after which they became a charter school.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $967,506 $980,738 $1,033,881 $1,096,620 $1,167,312Benefits 236,317 238,745 264,002 304,225 311,175Other 1,051,417 1,277,476 888,291 523,434 1,110,354Total $2,255,240 $2,496,959 $2,186,174 $1,924,279 $2,588,841

Risk Management Risk Management is the process of implementing decisions that will minimize the adverse affects of accidental and business losses on an organization. The Risk Management Department is responsible for all insurances and coverages in District 51. This includes property, casualty, automobile, errors and omissions, boiler and machinery, workers’ compensation, student accident, volunteer accident, and other coverages. These expenditures have been moved to the Insurance Fund, except for an amount for supplies. CDE required recording of insurance expense change in 2005‐2006.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Volunteer Services Senior volunteer program and volunteer coordinator salary, in‐service, and supplies are included in this program. They were previously charged to the Instructional Program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $28,132 $29,563 $30,109 $28,689 $34,710Benefits 7,536 7,996 8,523 8,765 9,462Other 1,016 0 5,934 935 935Total $36,684 $37,559 $44,566 $38,389 $45,107

Support Services Severance Payments Severance payments and Early Retirement payoffs to Support Staff are included in this program.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $865,066 $428,998 $627,584 $101,700 $201,700Benefits 12,880 13,600 37,080 0 0Other 0 0 0 0 0Total $877,946 $442,598 $664,664 $101,700 $201,700

112


Total Central Support Services Expenditures

2011‐12

Actual

2012‐13

Actual

2013‐14

Actual

2014‐15

Budget

2015‐16

BudgetSalary $2,861,327 $2,263,314 $2,639,635 $2,115,680 $2,455,817Benefits 533,412 490,023 601,097 591,093 616,493Other 1,539,795 1,858,022 1,397,996 833,133 1,676,226Total $4,934,534 $4,611,359 $4,638,728 $3,539,906 $4,748,536

113


COMMUNITY SERVICES & OTHER SUPPORT SERVICES Community service and other support service programs include non‐instructional services provided to students, staff, or community. Community Services This program includes other activities not directly related to providing instruction to pupils, including association with the City of Grand Junction in the Parks Improvement Advisory Board (PIAB). Summer school supply costs are also included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


Bond Paying Agent This program pays agent fees for the current outstanding bonds. Principal on leases is included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other 821,967 1,750 1,169,025 2,500 2,500Total $821,967 $1,750 $1,169,025 $2,500 $2,500

Total Community Services & Other Support Services Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other 1,065,168 208,023 1,372,537 16,500 16,500Total $1,065,168 $208,023 $1,372,537 $16,500 $16,500

114


General Fund Transfer to Other Funds This amount is transferred to the Physical Activity Fund, Capital Projects and Insurance Fund for support of the program. Beginning in 2014‐15, transfers to charter schools are also included here.

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget

Salary $0 $0 $0 $0 $0Benefits 0 0 0 0 0Other 3,397,166 3,242,021 3,218,890 13,039,578 13,212,896Total $3,397,166 $3,242,021 $3,218,890 $13,039,578 $13,212,896

Total General Fund Expenditures

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Budget


115



116

Governmental Funds Glade Park Community School

Glade Park Community School Glade Park Community School (GPCS) will provide children on Glade Park with a learning environment that connects students to nature through education. GPCS will integrate ecology, culture and community to ensure academic excellence and personal success. By resolution adopted June 21, 2011, Mesa County Valley School District 51 Board of Education approved an application by Glade Park Community School to begin operations as a charter school in the 2011-2012 school year for a term of three years. Glade Park Community School is organized and maintained as a separate legal entity from the District, constituting a public school in the state of Colorado. It is the desire of both the district and the charter school that the charter school be accountable to the Board of Education and subject to the ultimate authority of the Board of Education, but that the Board of Education grants the charter school the flexibility of achieving successful educational results in new and innovative ways. The revenue for 2012-2013 is based on 16.48 FTE. Per pupil revenue (PPR) $6,141.19 X 16.48 FTE = $101,207. Glade Park Community School was closed by mutual agreement beginning with the 2013-2014 school year.

Total General Fund Expenditure = $0

Per Pupil Expenditure = $0

117



118

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Actual


GENERAL OPERATING FUND REVENUE:State Per Pupil Revenue (Anticipated) = $6,141.19 * 16.48 FTE $124,820 $101,207 $0 $0 $0Capital Construction Grants $803 1,152 0 0 0Miscellaneous 696 500 0 0 0Other Grants 0 0 0 0 0Fundraising 16,236 33,636 0 0 0Total Revenue $142,555 $136,495 $0 $0 $0EXPENDITURE:Salaries $77,325 $86,800 $0 $0 $0Benefits 14,629 16,669 0 0 0Tabor Reserve 3% 0 0 0 0 0Contingency Reserve 3% 0 0 0 0 0Purchased Services 18,879 16,950 0 0 0Special Ed Purchased Services 0 5,000 0 0 0Insurance 4,429 4,200 0 0 0Library 0 645 0 0 0Grant Expenditure 0 2,000 0 0 0Supplies/Equipment 1,538 1,500 0 0 0Books and Periodicals 0 0 0 0 0Professional Development/supplies 1,055 0 0 0 0Equipment/Furniture 334 0 0 0 0Technology 120 0 0 0 0Technology Consultant 0 0 0 0 0Land Lease/Rentals 12,000 14,400 0 0 0Supplies/Equipment-Lease 0 0 0 0 0Utilities 3,432 2,500 0 0 0Grounds/Maintenance Contracted 748 500 0 0 0Other Expenses 155 0 0 0 0Total Expenditure/Contingency $134,644 $151,164 $0 $0 $0Expenditure/Contingency+(-) Revenue $7,911 ($14,669) $0 $0 $0Fund Balance (Deficit) at Beginning of Year 0 14,669 0 0 0Fund Balance (Deficit) at End of Year $7,911 $0 $0 $0 $0

Glade Park Community School became a District Charter School for the 2011-2012 School Year.

Glade Park Community School closed at the end of the 2012-2013 School Year.

Governmental FundsGlade Park Community School

Summary Statement Glade Park Community School (11)

119



120

Governmental Funds Independence Academy Charter School

Independence Academy Charter School By Resolution adopted October 21, 2003, Mesa County Valley School District 51 Board of Education approved an application by Deep River Charter School to begin operations not later than the 2004-2005 school year for a term of 3 years. Deep River changed its name to Independence Academy beginning with the 2006-2007 school year. Independence Academy Charter School is organized and maintained as a separate legal entity from the district, constituting a public school in the state of Colorado. It is the desire of both the district and the charter school that the charter school be accountable to the Board and subject to the ultimate authority of the Board, but that the Board grant the charter school flexibility to achieve successful educational results in new and innovative ways. The charter school is designed to increase the educational opportunities of at-risk pupils within the meaning of sections 22-30.5-103 and 109(2), C.R.S. The revenue for the 2015-2016 school year is based on 327.1 FTE. Per Pupil Revenue $6,919.75 X 327.1 FTE = $2,263,450

Total General Fund Expenditure = $2,331,507

Per Pupil Expenditure = $110.65

121



122

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


GENERAL OPERATING FUND REVENUE:State Per Pupil Revenue* $1,483,133 $1,713,994 $1,935,674 $0 $0ECEA Spec Ed 28,872 25,696 25,704 20,000 25,000Interest 1,170 3,196 1,771 100 100Read Act 0 0 3,633 15,500 15,500Title 1 1,091 0 0 0 0Miscellaneous Income/Asset Sale 3,736 3,579 46,459 0 0Kindergarten Fees 53,851 48,702 65,066 52,000 62,000Refunds: MCVSD#51 20,469 35,971 32,277 21,000 21,000Total Revenue $1,592,322 $1,831,138 $2,110,584 $108,600 $123,600EXPENDITURE:Salaries $660,958 $735,973 $771,381 $1,050,000 $1,090,950Benefits 203,432 272,462 289,070 285,000 287,565Capital Projects 4,809 0 1,332,304 0 0Contingency Reserve 0 0 0 124,968 124,968Tabor Reserve 0 0 0 62,000 62,000Facility Rent 0 0 0 132,600 132,600Purchased Services 312,668 308,010 460,363 411,500 411,500Supplies 57,970 60,966 33,158 115,000 115,000Insurance Reserve 0 0 0 0 0Professional Development 0 5,712 4,445 7,000 7,000Equipment/Furniture 275 0 0 21,000 21,000Technology/Grant 0 11,649 10,589 17,000 17,000Technology Consultant 0 0 744 30,000 30,000Leasehold Improvement 0 0 0 0 0Other Expenses 0 0 0 31,924 31,924Total Expenditure/Contingency $1,240,112 $1,394,772 $2,902,054 $2,287,992 $2,331,507Expenditure/Contingency+(-) Revenue $352,210 $436,366 (791,470) (2,179,392)$ (2,207,907)$ Transfer from General Fund= $6,919.75 x 327.1 FTE* $0 $0 $0 $2,179,392 $2,263,450Fund Balance (Deficit) at Beginning of Year 1,197,658 1,549,868 1,986,234 $1,194,765 $1,194,765Fund Balance (Deficit) at End of Year $1,549,868 $1,986,234 $1,194,764 $1,194,765 $1,250,308

CAPITAL CONSTRUCTION GRANT:Capital Construction Revenue $9,536 $12,226 $14,639 $12,000 $12,000Total Revenue $9,536 $12,226 $14,639 $12,000 $12,000EXPENDITURE:Capital Construction Expenditure $9,536 $9,826 $17,039 $12,000 $12,000Total Expenditure $9,536 $9,826 $17,039 $12,000 $12,000Expenditure + (-) Revenue $0 $2,400 (2,400) $0 $0Fund Balance (Deficit) at Beginning of Year 0 0 2,400 $0 $0Fund Balance (Deficit) at End of Year $0 $2,400 $0 $0 $0

FUNDRAISING REVENUE:Fees: Supplies/Field Trips $28,090 $40,124 $87,810 $48,500 $48,500Local Fundraising 50,953 21,087 23,438 25,000 25,000Other Income 0 47,170 8,812 0 0Total Revenue $79,043 $108,381 $120,060 $73,500 $73,500EXPENDITURE:Purchased Services $48,078 $76,206 $55,728 $73,500 $73,500Total Expenditure $48,078 $76,206 $55,728 $73,500 $73,500Expenditure + (-) Revenue $30,965 $32,175 $64,332 $0 $0Fund Balance (Deficit) at Beginning of Year 90,847 121,812 153,987 218,319 218,319Fund Balance (Deficit) at End of Year $121,812 $153,987 $218,319 $218,319 $218,319

CAPITAL PROJECTS FUND - BUILDINGCecfa 2014 Charter School Bond Revenue $0 $0 $0 $5,740,000 $0EXPENDITURE:Project Construction $0 $0 $0 $5,095,875 $300,000Expenditure + (-) Revenue $0 $0 $0 $644,125 (300,000)$ Fund Balance (Deficit) at Beginning of Year 0 0 0 0 644,125Fund Balance (Deficit) at End of Year $0 $0 $0 $644,125 $344,125

*In 2014-15 the transfer procedure was changed to show Program Revenue as a transfer from General Fund.

Governmental FundsIndependence Academy Charter School

Summary Statement Independence AcademyCharter School (11)

123

District Transfer 2263450 91.54%General Fund 123600 5.00%Fundraising 73500 2.97%Capital Constructio 12000 0.49%

2472550 100.00%

General Fund 2331507Fundraising 73500Capital Constructio 12000Capital Projects 300000

2717007

Governmental FundsIndependence Academy Charter School

91.54%

5.00%2.97% 0.49%

2015-2016 Independence Academy Charter School Revenue Summary

District Transfer General Fund

Fundraising Capital Construction

85.81%

2.71%

0.44%11.04%

2015-2016 Independence Academy Charter School Expenditure Summary

General Fund Fundraising Capital Construction Capital Projects

124


Independence Academy Charter School Board Adoption

REVENUE:GENERAL OPERATING FUND

ECEA $25,000Miscellaneous Income $100READ Act $15,500Kindergarten Fees $62,000Refunds MCVSD 51 $21,000

$123,600FUNDRAISING

Fees: Supplies/Field Trips $48,500Local Fundraising 25,000

73,500CAPITAL CONSTRUCTION 12,000

12,000Total Revenue $209,100Transfer from General Fund $2,263,450Beginning Fund Balance 2,057,209Total Beginning Fund Balance, Revenue, & Transfer $4,529,759EXPENDITURE:GENERAL OPERATING FUND

Salaries $1,090,950Benefits 287,565Purchased Services 411,500Supplies/Equipment 115,000Contingency/Reserve 124,968Tabor Reserve 62,000Professional Development 7,000Equipment/Furniture 21,000Technology 17,000Technology Consultant 30,000Facil ity Rent 132,600Other Expenses 31,924

$2,331,507FUNDRAISING

Purchased Services $73,50073,500

CAPITAL CONSTRUCTION 12,00012,000

CAPITAL PROJECTS 300,000300,000

Total Expenditure $2,717,007Ending Fund Balance 1,812,752Total Expenditure & Ending Fund Balance $4,529,759

125



126

Governmental Funds Juniper Ridge Community School

Juniper Ridge Community School Juniper Ridge Community School is a multi-cultural K-6 charter school using an arts and nature-based curriculum rooted in the Waldorf tradition. A great body of research suggests the Waldorf approach of using art, nature, and a unique understanding of child development helps all children—regardless of aptitude or socio-economic status--reach remarkable academic and personal success. Waldorf-inspired graduates love to learn and continue to seek knowledge far beyond the last day of school, becoming highly valuable employees and community members. Traditional Waldorf schools are tuition-based and often inaccessible to all but a small tier of students. JRCS believes this outstanding educational model should be available to all children, regardless of finances, which is at the heart of the creation of this outstanding school. The revenue for the 2015-2016 school year is based on 220.64 FTE’s. due to an increase in grade levels served. Per pupil revenue $6,919.75 X 220.64 FTE = $1,526,774



127

http://juniperridgeschoolco.org/



128

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16AdoptedBudget

GENERAL OPERATING FUND REVENUE:State Per Pupil Revenue* $0 $0 $910,683 $0 $0Start Up Grant 0 150,476 221,911 196,500 0Miscellaneous 0 0 4,312 0 0Special Ed Revenue 0 0 26,201 26,196 26,196Fundraising/Contributions 0 479 39,492 31,200 21,450Kindergarten Revenue 0 0 12,270 16,500 18,900Interest 0 0 80 0 0Pupil Activities 0 0 3,356 0 0Material Fees 0 0 24,626 30,000 32,850Capital Construction Grant 0 0 13,694 0 40,145Office Store 0 0 516 28,901 1,000Before & After Care 0 0 0 6,000 0Friday Enrichment 0 0 540 5,500 12,600Total Revenue $0 $150,955 $1,257,681 $340,797 $153,141EXPENDITURE:Salaries $0 $13,375 $523,573 $697,904 $869,218Benefits 0 1,379 144,518 220,035 268,723Tabor Reserve 3% 0 0 0 0 39,047Contingency Reserve 3% 0 0 0 0 42,000Purchased Services 0 5,067 167,938 95,583 64,324Special Ed Purchased Services 0 0 5,504 18,900 18,900Insurance 0 0 15,321 12,947 13,745Supplies/Equipment 0 48,742 45,540 30,000 10,000Field Trips 0 0 5,636 0 0Admin Supplies/Postage/Telephone 0 2,852 1,900 1,560 3,800Advertising/Marketing 0 690 3,380 4,000 0Books and Periodicals 0 150 3,389 0 0Professional Development/Supplies/Travel 0 0 68,621 0 0Equipment/Furniture 0 80,163 24,899 1,400 20,000Technology Consultant 0 0 0 0 0Land Lease/Rentals 0 0 78,324 133,273 135,523Supplies/Equipment-Lease 0 0 1,750 1,800 1,800Utilities 0 0 26,312 32,200 35,900Grounds/Maintenance Contracted 0 0 0 6,000 6,000Custodial 0 0 7,292 8,300 8,400Other Expenses 0 0 766 1,600 1,600Total Expenditure/Contingency $0 $152,418 $1,124,663 $1,265,502 $1,538,980Expenditure/Contingency+(-) Revenue $0 ($1,463) $133,018 ($924,705) ($1,385,839)

Transfer from General Fund=$6,919.75 x 220.64* 0 0 0 1,269,657 1,526,774Fund Balance (Deficit) at Beginning of Year 0 0 (1,463) 131,555 476,507Fund Balance (Deficit) at End of Year $0 ($1,463) $131,555 $476,507 $617,442

Juniper Ridge Community School became a District Charter School for the 2013-2014 School Year.

* In 2014-15 the transfer procedure was changed to show Program Revenue as a transfer from General Fund.

Governmental FundsJuniper Ridge Community School

Summary Statement Juniper Ridge Community School (11)

129

District Transfer 1,526,774 90.88% 1269657Special Ed Revenue 26,196 1.56% 26196Fundraising/Contributions 21,450 1.28% 31200Capital Construction Grant 40,145 2.39% 17736Miscellaneous Revenue 65,350 3.89% 58000

1,679,915 100.00%

Salaries & Benefits 1,137,941 73.94%Reserves 81,047 5.27%Purchased Services 111,369 7.24%Land Lease/Rentals/Utilities 171423 11.14%Supplies/Equipment 37,200 2.42%

1,538,980 100.00%

Governmental FundsJuniper Ridge Community School

73.94%

5.27%

7.24%

11.14% 2.42%

2015-2016 Juniper Ridge Community School Expenditure Summary

Salaries & Benefits Reserves Purchased Services Land Lease/Rentals/Utilities Supplies/Equipment

90.88%

1.56%1.28% 2.39% 3.89%

2015-2016 Juniper Ridge Community School Revenue Summary

District Transfer Special Ed Revenue Fundraising/Contributions

Capital Construction Grant Miscellaneous Revenue

130


Juniper Ridge Community School Board Adoption

REVENUE:GENERAL OPERATING FUND

Kindergarten Revenue $18,900Office Store 1,000Friday Enrichment Revenue 12,600Material Fees 32,850Special Ed Revenue 26,196Fundraising/Contributions 21,450Capital Construction Grant 40,145

Total Revenue 153,141Transfer from General Fund 1,526,774Beginning Fund Balance 476,507Total Beginning Fund Balance, Revenue, & Transfer $2,156,422EXPENDITURE:GENERAL OPERATING FUND

Salaries & Benefits 1,137,941Purchased Services 111,369Supplies/Equipment 37,200Land/Lease/Utilities 171,423Reserves 81,047

Total Expenditures 1,538,980Ending Fund Balance 617,442Total Expenditure & Ending Fund Balance $2,156,422

131



132

Governmental Funds Mesa Valley Community School

Mesa Valley Community School In 2007 a group of families and community members in the Grand Valley began exploring the idea of blending homeschooling with public schooling, keeping the best of each and making a hybrid more robust than either alone. After negotiating a contract with School District #51, Mesa Valley Vision—Home and Community Program opened its doors for the first time. The 2008-2009 school year was the first of six great years of operation for MVV. Families liked the opportunities MVV provided, and the school did very well, getting excellent performance ratings. In 2013, it became clear that the structure of MVV as a contract school would be impossible to maintain and the difficult decision was made to close the doors of MVV at the end of the 2013-2014 school year. However, many people were not willing to let this great idea die. Too many students had benefited from being able to pursue a personalized learning plan supported by District and private resources. A group of people worked hard to create a new school which would fill the gap that MVV was leaving behind. This school would also be built on the solid principles of personalized education in a variety of environments. In early 2014, an application for Mesa Valley Community School to become a District #51 charter school was submitted for approval and the new school opened its doors for the 2014-2015 school year.



133



134

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


GENERAL OPERATING FUND

REVENUE:

Capital Construction Fund $0 $0 $0 $74,986 $85,000State Student Per Pupil* 1,528,286 1,714,634 1,857,713 0 0Erate Projection 0 0 0 0 14,760Misc Fundraising 0 0 0 0 2,000Categorical Funding Per Pupil (SPED) 0 0 0 14,550 14,550

Total Revenue $1,528,286 $1,714,634 $1,857,713 $89,536 $116,310

EXPENDITURE:

Salaries/Benefits $682,477 $797,521 $882,087 $1,070,000 $1,157,274

Instructional Supplies 177,123 234,329 326,983 330,000 685,000Purchased Services 472,211 548,848 510,058 793,000 110,300Administrative Supplies/Dues 45,634 17,599 10,746 25,000 9,620Equipment/Furniture 137,383 106,279 122,881 100,000 5,000Staff Development/Travel 1,979 2,094 140 3,000 5,500Reserve (TABOR)/Contingency 0 0 0 74,495 85,049Custodial/Maintenance/Utilities 11,479 7,964 4,818 17,000 27,000Insurance 0 0 0 24,000 53,772Facility Lease 0 0 0 0 112,608Operating Expense 0 0 0 0 113,395Misc Expenditures 0 0 0 0 10,000

Total Expenditure/Contingency $1,528,286 $1,714,634 $1,857,713 $2,436,495 $2,374,518Expenditure/Contingency+(-) Revenue $0 $0 $0 ($2,346,959) ($2,258,208)

Transfer from General Fund =$6,919.75. x 340.0*

2,393,620 2,352,715

Fund Balance (Deficit) at Beginning of Year 0 0 0 0 46,661Fund Balance (Deficit) at End of Year $0 $0 $0 $46,661 $141,168


Governmental FundsMesa Valley Community School

Summary Statement Mesa Valley Community School (11)(formerly Mesa Valley Vision-Home & Community Program)

Mesa Valley Community School (MVCS) creates an opportunity for learners to pursue a unique, individualized learning program supported by resources, technology and a learning community.

Mesa Valley Community School became a Distirct Charter School for the 2014-15 School year. Previously, their program revenue and expenditures were included in the General Fund.

135

District Transfer 2,352,715p Fund 85,000

Special Ed Revenue 14,550

Miscellaneous 16,760

2,469,025

Salaries & Benefits 1,157,274

Supplies/Equipment 823,015

Purchased Services 276,680

Staff Development/Trav 5,500

Custodial/Maintenance 27,000

Reserves 85,049

2,374,518

Governmental FundsMesa Valley Community School

95.29%

3.44%0.59% 0.68%

2015-2016 Mesa Valley Community School Revenue Summary

District Transfer Capital Construction Fund Special Ed Revenue Miscellaneous

48.74%

34.66%

11.65% 0.23% 1.14%3.58%

2015-2016 Mesa Valley Community School Expenditure Summary

Salaries & Benefits Supplies/Equipment Purchased Services

Staff Development/Travel Custodial/Maintenance Reserves

136


Mesa Valley Community School Board Adoption REVENUE:GENERAL OPERATING FUND

Capital Construction Fund $85,000E-Rate Projection 14,760Misc Fundraising 2,000 Special Ed Revenue 14,550

Total Revenue 116,310Transfer from General Fund 2,352,715Beginning Fund Balance 46,661Total Beginning Fund Balance, Revenue, & Transfer $2,515,686EXPENDITURE:GENERAL OPERATING FUND

Salaries & Benefits $1,157,274Purchased Services 276,680Supplies/Equipment 823,015Staff Development/Travel 5,500Custodial/Maintenance 27,000Reserves 85,049

Total Expenditures $2,374,518Ending Fund Balance 141,168Total Expenditure & Ending Fund Balance $2,515,686

137



138

Governmental Funds Colorado Preschool Program

Colorado Preschool Program Colorado preschool programs were established in January 1989, according to C.R.S. 22‐28‐104. “The purposes of the program are: To serve four‐year‐ and five‐year‐old children who lack

overall learning readiness due to significant family risk factors, who are in need of language development, or who are receiving services from the state department of human services pursuant to article 5 of title 26, C.R.S., as neglected or dependent children and who would benefit from participation in the state preschool program;

To determine the school districts in which participation in the state preschool program would be beneficial;

To establish criteria to be followed by school districts in establishing district preschool programs; and

To encourage parents to participate with their children in district preschool programs.” (C.R.S. 22‐28‐104 [1])

The 2001 legislature established SB 01‐123 concerning the required expenditure for the school district’s preschool and full day kindergarten programs. Guidelines for establishing this fund include: For fiscal year 2001‐2002 and every year thereafter. The district shall budget an amount equal to the district’s

PPOR (per pupil operating revenue) multiplied by the district’s preschool FTE (October count).

Such budgeted amount shall be allocated to the “Preschool and Kindergarten Program Fund.” (SB 01‐123)

Beginning in 2014‐15, the Colorado Preschool Program was approved for expansion by the Colorado General Assembly. Additional slots for ECARE (Early Childhood At‐Risk Enhancement) became available to allow the existing program to serve a greater number of CPP eligible preschool and kindergarten children. As a result of this legislation, District 51 applied for and received additional slots through ECARE. Fiscal year 2015‐2016 budget is based on 422.5 FTE.

422.5 X $6,919.75 = $2,923,594

Total Expenditure = $ 2,924,394 Per Pupil Expenditure = $ 138.79

139



140

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE: Program Revenue:

Preschool* $1,304,013 $1,523,426 $1,585,507 $0 $0Interest 1,509 1,271 787 668 800 Miscellaneous 0 0 0 0 0Total Revenue $1,305,522 $1,524,697 $1,586,294 $668 $800EXPENDITURE:CPP Preschool:Salaries $804,732 $934,321 $971,474 $1,261,464 $1,232,584Benefits 270,027 327,068 364,951 452,008 456,800 In-service 6,757 96 3,150 5,087 10,000Contracted Service 191,352 192,491 183,872 192,491 192,491Field Trips 0 0 0 0 0Supplies/Materials 11,205 9,435 14,494 78,823 18,225Equipment 1,600 0 0 718 15,000Administrative Supplies/Equipment 16,938 13,759 22,391 37,271 130,620Transportation 0 0 0 0 0Administrative Costs 0 0 0 0 146,180Total CPP Preschool Expenditure $1,302,611 $1,477,170 $1,560,332 $2,027,862 $2,201,900E-Care Kindergarten:Salaries $0 $0 $0 $445,313 $560,175Benefits 0 0 0 131,142 162,319 In-service 0 0 0 0 0Contracted Service 0 0 0 0 0Field Trips 0 0 0 0 0Supplies/Materials 0 0 0 0 0Equipment 0 0 0 0 0Administrative Supplies/Equipment 0 0 0 0 0Transportation 0 0 0 0 0

Administrative Costs 0 0 0 0 0

Total E-Care Kindergarten Expenditure $0 $0 $0 $576,455 $722,494

Total Expenditure $1,302,611 $1,477,170 $1,560,332 $2,604,317 $2,924,394

Transfer from General Fund-Preschool* $0 $0 $0 $1,615,722 $1,678,039

Transfer from General Fund-Kindergarten* $0 $0 $0 $1,199,299 $1,245,555

Excess (Deficiency) of Revenue & Transfer $2,911 $47,527 $25,962 $211,372 $0GAAP Basis Fund Balance (Deficit) at Beginning of Year 257,269 260,180 307,707 333,669 545,041GAAP Basis Fund Balance (Deficit) at End of Year $260,180 $307,707 $333,669 $545,041 $545,041

Preschool FTE 212.5 215.5 243.0 242.5 242.5Kindergarten FTE 0 0 0 180.0 180.0Total FTE 212.5 215.5 243.0 422.5 422.5

2015-16 Adopted BudgetPer Pupil Revenue $6,919.75 X 422.5 FTE = $2,923,594


Governmental FundsColorado Preschool Program

Summary Statement Colorado Preschool Program (19)

141

Transfer $2,923,594

Interest 800

Salaries $1,792,759 61.30%Benefits 619,119 21.17%In-service 10,000 0.34%Contracted S 192,491 6.58%Supplies/Ma 18,225 0.62%Equipment 15,000 0.51%ve 130,620 4.47%Administrativ 146,180 5.00%

$2,924,394 100.00%

Governmental FundsColorado Preschool Program

99.97%

0.03%

2015-2016 Colorado Preschool Program Revenue Summary

Transfer Interest

61.30%

21.17%

0.34%6.58%

0.62%0.51%

4.47% 5.00%

2015-2016 Colorado Preschool Program Expenditure Summary

Salaries Benefits In-service

Contracted Service Supplies/Materials Equipment

Administrative Supplies/Equipment Administrative Costs

142


Colorado Preschool Program Board Adoption REVENUE:

Beginning Fund Balance $545,041

Interest 800

Transfer from General Fund 2,923,594

Total Beginning Fund Balance, Revenue, & Transfer $3,469,435

EXPENDITURE:

Salaries $1,792,759

Benefits 619,119

In‐Service 10,000

Contracted Service 192,491

Supplies/Materials 18,225

Equipment 15,000

Administrative Supplies/Equipment 130,620

Administrative Costs 146,180

Total Expenditure $2,924,394

Ending Fund Balance 545,041

Total Expenditure & Ending Fund Balance $3,469,435

143



144

Special Revenue Fund Nutrition Services

(Fund 21) Physical Activities

(Fund 23) Beverage

(Fund 27) Governmental Designated Purpose Grants

(Fund 22, Sub-funds 70-99) Career Center Grant

(Fund 26) Other Local Projects/Grants

(Fund 28)

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget2014-15

Anticipated


BEGINNING FUND BALANCENutrition Services $0 $0 $0 $468,640 $468,640 $274,057Physical Activities 89,271 97,963 157,140 174,796 174,796 125,493 Beverage 133,644 152,948 157,955 154,005 154,005 139,784 Designated Purpose Grants 0 0 0 0 0 0Career Center Grant 79,098 79,368 79,595 79,773 79,773 74,273 Other Local Grants 151,955 103,965 65,453 56,138 56,138 68,138 TOTAL $453,968 $434,244 $460,143 $933,352 $933,352 $681,745

REVENUENutrition Services $0 $0 $0 $5,810,746 $5,708,976 $6,022,919Physical Activities 563,713 595,606 647,574 598,000 557,000 598,000Beverage 68,312 67,031 61,056 59,308 49,079 53,308Designated Purpose Grants 13,805,032 13,725,233 14,211,056 20,722,688 20,827,846 19,513,945Career Center Grant 270 227 1,028 234,500 234,500 234,000Other Local Grants 20,344 21,670 20,813 61,025 61,942 59,942TOTAL $14,457,671 $14,409,767 $14,941,527 $27,486,267 $27,439,343 $26,482,114

EXPENDITURESNutrition Services $0 $0 $0 $5,951,482 $5,903,559 $6,022,919Physical Activities 640,211 556,619 650,108 639,190 626,493 640,500Beverage 49,008 62,024 65,006 59,308 63,300 53,308Designated Purpose Grants 13,805,032 13,725,233 14,211,056 20,722,688 20,827,846 19,513,945Career Center Grant 0 0 850 240,000 240,000 240,000Other Local Grants 68,334 60,183 30,128 51,025 49,942 49,942TOTAL $14,562,585 $14,404,059 $14,957,148 $27,663,693 $27,711,140 $26,520,614

ADJUSTMENTSNutrition Services $0 $0 $0 $0 $0 $0Physical Activities 85,190 20,190 20,190 20,190 20,190 20,190Beverage 0 0 0 0 0 0Designated Purpose Grants 0 0 0 0 0 0Career Center Grant 0 0 0 0 0 0Other Local Grants 0 0 0 0 0 0TOTAL $85,190 $20,190 $20,190 $20,190 $20,190 $20,190

ENDING FUND BALANCENutrition Services $0 $0 $0 $327,904 $274,057 $274,057Physical Activities 97,963 157,140 174,796 153,796 125,493 103,183 Beverage 152,948 157,955 154,005 154,005 139,784 139,784 Designated Purpose Grants 0 0 0 0 0 0Career Center Grant 79,368 79,595 79,773 74,273 74,273 68,273 Other Local Grants 103,965 65,453 56,138 66,138 68,138 78,138 TOTAL $434,244 $460,143 $464,712 $776,116 $681,745 $663,435

*CDE guidelines required that Nutrition Services be recorded as a Special Revenue Fund, not an Enterprise Fund beginning in 2014-2015.

Special Revenue Funds

Summary Revenue and Expenditure History Special Revenue Fund

145

Special Revenue Funds Nutrition Services


146


Nutrition Services The Nutrition Services Special Revenue Fund accounts for the revenue and expenditures associated with the District's school breakfast and lunch programs. Funding is provided by food sales and the United States Department of Agriculture's National School Breakfast, Lunch, and Summer Food Programs.

Total Expenditure = $6,022,919 Per Pupil Expenditure = $285.84

147



148

2011-12 Actual

2012-13Actual

2013-14Actual

2014-15Anticpated


REVENUE: Student Meals $0 $0 $0 $1,095,551 $1,213,717Ala Carte Lunch Sales 0 0 0 223,939 216,315Adult Meals 0 0 0 57,941 56,542Federal Reimbursement 0 0 0 3,841,319 4,051,284State Reimbursement 0 0 0 97,012 102,470Interest on Investment 0 0 0 0 0Miscellaneous 0 0 0 35,295 27,000Donated Commodities 0 0 0 357,919 355,591Total Revenue $0 $0 $0 $5,708,976 $6,022,919EXPENDITURE:Salaries and Benefits $0 $0 $0 $2,800,237 $2,967,804Food 0 0 0 2,179,380 2,203,097Non-Food 0 0 0 566,023 496,427Donated Commodities 0 0 0 357,919 355,591Total Expenditure $0 $0 $0 $5,903,559 $6,022,919Excess (Deficiency) of Revenue $0 $0 $0 ($194,583) $0GAAP Basis Fund Balance (Deficit) at Beginning of Year 0 0 0 468,640 274,057GAAP Basis Fund Balance (Deficit) at End of Year $0 $0 $0 $274,057 $274,057Assigned to: 0Less Amount for Encumbrance 0 0 0 (25,000) (25,000)Unassigned Fund Balance $0 $0 $0 $249,057 $249,057

Special Revenue FundsNutrition Services

Summary Statement Nutrition Services (21)

New guidance from CDE requires that Nutrition Services be recorded as a Special Revenue Fund in fund 21 beginning in 2014-15. Previously, it was classified as an Enterprise Fund in fund 51.

2014-15 beginning fund balance reflects change from Retained Earnings, which includes capital assets, to a fund balance where capital assets are not recorded.

149

Meals $1,486,574 24.68%Federal Reim 4,051,284 67.26%State Reimb 102,470 1.70%Miscellaneou 27,000 0.45%Donated Com 355,591 5.90%

$6,022,919 100.00%

Salaries and $2,967,804

Food 2,203,097

Non-Food 496,427

Donated Com 355,591

$6,022,919

Special Revenue FundsNutrition Services

24.68%

67.26%1.70%

0.45%

5.90%

2015-2016 Nutrition Services Revenue Summary

Meals Federal Reimbursement State ReimbursementMiscellaneous Donated Commodities

49.28%

36.58%

8.24%5.90%

2015-2016 Nutrition Services Expenditure Summary

Salaries and Benefits Food Non-Food Donated Commodities

150


Nutrition Services Board Adoption

REVENUE:

Student Breakfasts, Meals, Sack Lunches $1,213,717

Ala Carte Sales 216,315

Adult & Foster Grandparent Meals 56,542

Federal Reimbursement - Breakfast and Lunch 4,051,284

State Reimbursement 102,470

Interest on Investment 0

Cash Rebates, Miscellaneous & Freezer 27,000

Donated Commodities 355,591


Beginning Fund Balance 274,057

Beginning Total Revenue & Beginning Fund Balance $6,296,976

EXPENDITURE:

Salaries & Benefits $2,967,804

Food 2,203,097

Non-Food 496,427

Donated Commodities 355,591


Reserve for Encumbrances 25,000


Total Expenditure & Reserves $6,296,976

151



152

Special Revenue Funds Physical Activity Fund

Physical Activities This fund accounts for most of the revenue and expenditures associated with athletic programs in the four high schools. Actual costs for student athletics and activities are split between two different funds. The General Fund covers salaries and benefits for coaches, activity sponsors, and athletic directors, as well as such indirect costs as maintaining athletic fields, utilities for athletic facilities, and supplies. Revenue from gate receipts and student participation fees are reported in the Physical Activities Fund. District 51 believes that student participation in athletic and activity programs is essential for a well-rounded education. In order to allow as many students as possible to participate, fees need to be kept within reasonable limits. Therefore, District 51 chooses to fund a part of the costs associated with these activities.

Total Expenditure = $640,500 Per Pupil Expenditure = $30.40

153

http://phs.mesa.k12.co.us/index.cfm

http://gjhstigers.com/2014/04/30/poms-tryout-information-meeting-dates-set/



154

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE: Athletic Fees/Passes $258,821 $324,507 $332,872 $290,000 $308,000Gate Receipts 247,078 211,799 214,936 210,000 230,000Misc Revenue 57,814 59,300 99,766 57,000 60,000Total Revenue $563,713 $595,606 $647,574 $557,000 $598,000EXPENDITURE:Playoffs $115,256 $87,986 $110,523 $102,240 $101,000Basketball, Girls 37,958 40,054 42,167 39,819 41,500Cheerleader/Poms 10,876 9,951 13,379 12,528 15,000Golf, Girls 5,825 6,582 3,525 7,150 8,000Soccer, Girls 18,918 17,939 16,107 16,450 17,000Softball, Girls 23,698 19,462 20,784 22,087 29,250Swimming, Girls 9,264 5,875 11,853 10,384 11,500Tennis, Girls 5,354 6,089 6,351 6,325 6,500Lacrosse, Girls 27,032 18,740 30,518 25,000 25,000Volleyball 32,100 33,103 36,155 39,546 34,500Baseball 31,347 29,043 35,554 23,900 28,750Basketball,Boys 41,308 40,591 48,366 38,239 40,200Football 111,085 101,462 101,250 108,324 104,000Golf, Boys 5,741 5,613 6,540 6,752 8,000Soccer, Boys 17,810 14,663 17,694 18,752 16,500Swimming, Boys 5,518 5,387 8,128 4,200 4,500Tennis, Boys 4,137 5,136 3,151 5,044 6,500Lacrosse, Boys 33,417 29,010 26,171 25,000 25,000Wrestling 30,905 33,529 31,356 39,722 31,800Cross Country 9,785 8,204 9,769 9,831 12,000Track 26,600 15,153 27,206 23,700 26,500Scholarships 0 656 19,698 10,000 5,000Athletic Trainers 23,327 0 2,000 18,000 5,000Contingency 7,228 0 0 7,500 10,000Vehicle Use 5,722 22,391 21,863 1,000 20,000Catastrophic Insurance $0 0 0 5,000 7,500Total Expenditure $640,211 $556,619 $650,108 $626,493 $640,500Excess (Deficiency) of Revenue ($76,498) $38,987 ($2,534) ($69,493) ($42,500)Transfer for Transportation 85,190 20,190 20,190 20,190 20,190Transfer from General Fund 0 0 0 0 0Excess (Deficiency) of Revenue & Transfer $8,692 $59,177 $17,656 ($49,303) ($22,310)GAAP Basis Fund Balance (Deficit) at Beginning of Year 89,271 97,963 157,140 174,796 125,493 (Deficit) at End of Year $97,963 $157,140 $174,796 $125,493 $103,183

Special Revenue FundsPhysical Activities Fund

Summary Statement Physical Activities (23)

155

Athletic Fees/Pass 308000 51.51%Gate Receipts 230000 38.46%Misc Revenue 60000 10.03%

598000 100.00%

Fall Sports 210750Winter Sports 125000Spring Sports 141250Playoffs 101000Cheerleaders/Pom 15000Other Expenses 47500

640500

Special Revenue FundsPhysical Activities Fund

51.51%

38.46%

10.03%

2015-2016 Physical Activities Revenue Summary

Athletic Fees/Passes Gate Receipts Misc Revenue

32.90%

19.52%

22.05%

15.77%

2.34%7.42%

2015-2016 Physical ActivitiesExpenditure Summary

Fall Sports Winter Sports Spring Sports Playoffs Cheerleaders/Poms Other Expenses

156


Physical Activities Board Adoption

REVENUE: Athletic Fees/Passes $308,000 Gate Receipts 230,000 Misc. Revenue 60,000 Total Revenue $598,000 Transfer from General Fund 20,190 Beginning Fund Balance 125,493

Total Beginning Fund Balance and Revenue $743,683

EXPENDITURE: Cheerleaders $15,000 Fall Sports 210,750 Winter Sports 125,000 Spring Sports 141,250 Playoffs 101,000 Contingency 10,000 Vehicle Use 20,000 Scholarships 5,000 Athletic Trainers 5,000

Catastrophic Insurance 7,500 Total Expenditure $640,500


Total Expenditure and Ending Fund Balance $743,683

157



158

Special Revenue Funds Beverage Fund

Beverage The Beverage Fund is a Special Revenue Fund for District 51 that is set up to administer the “Sponsorship Agreement” to be an official sponsor of the District and exclusive supplier of certain types of beverage products sold, dispensed or otherwise made available at District facilities. An agreement with Coke (Swire Pacific Holding Inc., a Delaware Corporation, Swire Coca-Cola, USA) was awarded December 2008. This agreement allows the District and Swire to comply with section 22-32-134.5 CRS, requiring healthy beverage policies in Colorado schools by June 1, 2009. Funds received from Coca-Cola will be distributed to the school’s SBA funds as per contract, and the remainder to be spent as per directives.


159



160

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE: Commissions $67,857 $59,290 $53,442 $42,000 $46,000Exclusivity - SBA Account 0 0 0 0 0In-Kind 0 0 0 0 0Electrical 0 7308 7308 6,804 7,308Interest 455 433 306 275 0Miscellaneous 0 0 0 0 0Total Revenue $68,312 $67,031 $61,056 $49,079 $53,308EXPENDITURE:SBA Accounts $29,922 $30,000 $30,067 $22,500 $20,000Staff Development 4,063 5,367 6,664 10,500 7,000Instructional Programs:Projects 4,403 11,446 11,967 17,000 9,000Recognition 5,148 5,000 5,000 0 4,000Support Supplies/Equipment 0 2,188 0 0 0Scholarships 0 0 0 0 0Travel 0 0 0 0 0Board Approved Programs 0 715 4,000 6,000 6,000Electrical Reimbursement 5,472 7,308 7,308 7,300 7,308Total Expenditure $49,008 $62,024 $65,006 $63,300 $53,308Excess (Deficiency) of Revenue $19,304 $5,007 ($3,950) ($14,221) $0GAAP Basis Fund Balance (Deficit) at Beginning of Year 133,644 152,948 157,955 154,005 139,784GAAP Basis Fund Balance (Deficit) at End of Year $152,948 $157,955 $154,005 $139,784 $139,784Assigned to:Less Amount for Encumbrance 0 (6,400) 0 (5,000) (5,000)Unassigned Fund Balance $152,948 $151,555 $154,005 $134,784 $134,784

Special Revenue FundsBeverage Fund

Summary Statement Beverage (27)

161

Commission $46,000 86.29%Electrical 7,308 13.71%

$53,308

SBA Accoun $20,000 37.52%Staff Develo 7,000 13.13%New Projects 9,000 16.88%Recognition 4,000 7.50%Board Appro 6,000 11.26%Electrical Re 7,308 13.71%

53,308 100.00%

Special Revenue FundsBeverage Fund

86.29%

13.71%

2015-2016 Beverage Revenue Summary

Commissions Electrical

37.52%

13.13%16.88%

7.50%

11.26%

13.71%

2015-2016 Beverage Expenditure Summary

SBA Accounts Staff DevelopmentNew Projects RecognitionBoard Approved Programs Electrical Reimbursement

162


Beverage Board Adoption

REVENUE:

Commissions $46,000

Electrical $7,308

Total Revenue $53,308

Beginning Fund Balance 139,784Beginning Fund Balance & Total Revenue $193,092

EXPENDITURE:

SBA Accounts $20,000

Staff Development 7,000

Programs:

Projects 9,000

Recognition 4,000

Board Approved Programs 6,000

Electrical Reimbursement 7,308

Total Expenditure $53,308

Reserve for Encumbrances 5,000

Ending Fund Balance 134,784Total Expenditure & Ending Fund Balance $193,092

163



164

Special Revenue Funds Governmental Designated Purpose Grants

Governmental Designated Purpose Grants The Governmental Designated Purpose Grants Fund accounts for revenues from federal, state, and local grants where expenditures are restricted to the specified purpose in the grant agreement. The district limited the number of state grants it accepted prior to 1999 because of limitations in revenue growth proscribed in an amendment to the state constitution. Voters approved the revenue limitations be lifted in a November 1999 election.


165

http://www.google.com/url?sa=i&rct=j&q=government+designated+grants&source=images&cd=&cad=rja&uact=8&docid=zodqLBjOVovr7M&tbnid=M8OKLhvJelTZcM:&ved=0CAUQjRw&url=http://cb100.acf.hhs.gov/cb_eBrochure_DiscretionaryGrants&ei=1spCU-2kKsLuyAH7-IDgCA&bvm=bv.64125504,d.aWc&psig=AFQjCNEfbHQ9bkBC9sBBzyU8LX55U3NKvQ&ust=1396972607876200



166

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE:

Federal 12,713,612$ 12,291,715$ 12,581,661$ 17,201,481$ 15,935,963$

State & Local 1,091,420 1,433,517 1,629,395 3,626,365 3,577,982

Total Revenue 13,805,032$ 13,725,233$ $14,211,056 $20,827,846 $19,513,945

EXPENDITURE:

21st Century Community Learning Centers $339,081 $472,990 $333,258 $334,226 $0

21st Century Local Before/After School 0 0 0 80 80

Advanced Placement Disadvantaged Students 6,174 9,344 0 3,240 0

Aid for Homeless Families 367 0 754 15,000 15,000

Ameteck REACH Homeless Grant 1,511 2,085 4,006 22,398 22,398

ARVD Heart to Hope CPR/AED Trainng 0 0 2,166 2,834 3,374

Attendance Incentives for Students 0 0 0 0 3,000

Bacon Family Foundaton 2,165 1,558 0 3,877 3,741Bacon Family Foundaton - Mesa County Partnership for Children and Families -Bullying Focus Group Grant 0 222 0 178 0

Business Education 51 Foundation 0 0 0 1,000 1,000

CDC Technical Assistance 0 0 0 4,656 4,656

Charter School Capital Construction 10,338 12,949 28,333 121,089 125,000

Child Care Development Fund 22,099 12,496 7,266 30,000 30,000

Child Care Development Fund: Readiness 0 179 0 721 566

Colorado Curriculum Building Program 0 0 1,290 0 0

Colorado Health Foundation 13,500 273,168 1,832 0 238,000Colorado Health Foundation-Nutrition Services Meals from Scratch 0 0 265,011 923 0

Colorado Legacy Foundation 50,790 9,978 20,810 47,610 0

Colorado Library Program 0 0 5,681 5,541 0

Colorado READ Act 0 0 83,782 1,223,481 1,200,000Colorado Wraparound Collaborative Management Grant through the Family and Adolescent Partnership 0 231 0 169 0

Community Partnership 0 0 0 1,118 1,120

Denver Foundation 13,672 1 0 0 0

Developmental Evaluation Clinic 1,698 4,342 117 40,000 31,933

Early Literacy Grant Program 0 0 222,190 252,336 223,000

Education for Homeless Children/Youth 38,203 37,000 37,000 38,900 38,900

Educator Effectiveness Liaison 0 0 0 30,000 25,000

Elementary & Secondary Education Act, Title V, Part D Funds for the Improvement of Education (FIE) (FCCHP) 53,174 0 0 0 0

ELPA PD & Student Support 0 0 0 252,788 150,000

Special Revenue FundsGovernmental Designated Purpose Grants

Summary Statement Governmental Designated Purpose Grants (22)

167

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated




El Pomar Foundation 64,313 11,004 1,843 4,340 0

Encana Oil & Gas Grant 0 0 0 156 156

Expelled and At-Risk Student Services Grant 129,960 71,089 0 0 0

Expelled and At-Risk Student Services Grant - Truancy Reduction Grant 11,967 233,507 233,507 175,130 116,754

Fidelity Charitable Trust 0 0 0 10,000 0

Gifted & Talented 207,124 207,852 203,730 203,730 208,000

Gifted & Talented Regional Grant 68,275 69,279 69,878 70,510 70,000

Gifted & Talented Universal Screening Grant 0 0 0 30,758 30,000

Great Outdoors Colorado 0 0 0 0 114,000

High School Graduation Initiative 37,642 53,376 31,436 40,072 0

Jarod Polis Foundation 0 798 0 162 162

Jewish Comm Center- REACH High School 430 135 494 820 0

K-12 Tobacco Prevention Initiative 0 0 0 629 629

Local Child Care Development Fund 1,380 4,516 1,132 2,500 3,000

Local STEPS Fund 2,327 75 0 3,522 3,522

Lowe's Charitable Foundation 0 10,000 0 0 0

Macerich Foundation 1,000 0 0 0 0

Maternal and Child Health Services 3,691 0 0 0 0

Medicaid 602,789 717,618 849,861 3,810,139 3,810,139Mesa County Emergency Group - CPR and AED Training Grant 0 1,121 0 0 0Mesa County Federal Mineral Lease 0 0 1,221 148,780 0

Mesa County Human Services Food for Thought 10,697 9,000 5,999 1,602 0Mesa County Medical Society Alliance – SAVE (Stop America’s Violence Everywhere) Personal Safety Training Grant 0 1,077 196 0 0

Mesa Program Local Match Grant 0 0 0 18 18

Middle School Physics 0 0 0 0 286,000

Migrant Education 434,281 489,401 570,153 616,427 620,000

Migrant Scholarship & Local Funds 0 0 0 2,629 3,000

National Farm to School Network 0 0 0 1,000 1,000

National Math & Science Initiative 0 0 129,715 0 0

Project Aware 0 0 0 50,000 50,000

Promotions of School safety or Substance Abuse Prevention Project 13,437 0 0 0 0

Public Safety Partnership & Community Policing Grant Recovery Act 737 25,655 0 0 0

Race to the Top 0 81,700 54,293 84,876 35,000Race to the Top Early Childhood Readiness Assessment 0 0 0 2,488 0

168

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated




Read to Achieve 215,604 250,655 0 0 0

Redlands Lions Club Anti-Bullying 0 0 130 370 0

River Front Commission 2,039 3,299 1,494 1,702 2,890

Safeway Food for Thought 0 0 201 71 71

School Counselor Corps Grant Program 287,470 250,710 253,027 281,574 100,000

School Improvement Grant 879,699 1,188,108 599,361 348,365 200,000

School to Work Alliance 388,757 392,045 404,600 404,600 410,000

Share Our Strength 0 0 2,000 0 0

Special Ed - Preschool Grants 165,484 178,574 154,421 191,470 180,000

Special Ed - State Program Improvement Grant 6,195 2,961 0 0 0

Special Ed - Personnel Dev Improvement Services 416 0 0 0 0

Special Education 4,591,459 3,894,145 3,709,037 4,312,012 4,100,000

Special Purpose Grant Funds 0 0 0 400,000 400,000

State Alcohol Prevention Program 0 0 0 1,000 1,000

Substance Abuse Prevention Iniative 0 0 0 64,400 0

Taylor Playground Fund 0 0 0 0 9,000

TBI Trust Fund 0 354 0 0 0

Temporary Assistance for Needy Families 95,849 142,705 102,787 56,354 0

Title I 3,146,937 3,049,250 3,929,617 4,721,787 4,876,076

Title I Distinguished Schools 0 0 2,384 0 7,380

Title I Summer School 313,640 0 0 0 0

Title I, Recruitment & Retention 43,433 0 0 0 0

Title I Prevention Integration Grant 82,663 0 0 0 0

Title I School Improvement Partnership 48,772 124,630 2,962 0 0

Title II, Part A, Improving Teacher Quality 923,413 864,432 671,879 1,104,903 1,265,239

Title II, Part B, Math & Science Partnership 0 1,233 663,613 556,445 0

Title II, Part D - Power Ed 0 0 0 4,066 4,066

Title II, Part D Technology 1,813 0 0 0 0

Title III, Part A: ELL 314,713 240,571 73,939 66,351 77,541

Title III, Part A: ELL Competitive 0 0 3,556 73,444 66,400

Title V, Part B: Public Charter School Grant 0 150,476 236,807 196,500 0

Tony Grampsas Youth Services Program 0 0 84,717 155,533 155,533

Vocational Ed/Tech Prep 148,364 153,827 137,432 147,837 160,000

Western Colorado Community Foundation 0 0 447 10,300 3,101

Wilson Family Foundation 5,489 13,512 9,691 36,309 27,500

Total Expenditure $13,805,032 $13,725,233 $14,211,056 $20,827,846 $19,513,945

169

Federal 15,935,963$ State & Loca 3,577,982

19,513,945$


81.66%

18.34%

2015-2016 Governmental Designated Purpose Grants Revenue & Expenditure Summary

Federal State & Local

170


Governmental Designated Purpose Grants Board Adoption

REVENUE:

Federal $15,935,963

State and Local 3,577,982


Beginning Fund Balance 0Total Beginning Fund Balance and Revenue $19,513,945

EXPENDITURE:

Federal $15,935,963

State and Local 3,577,982

Total Expenditure $19,513,945Ending Fund Balance 0Total Ending Fund Balance and Expenditures $19,513,945

171

Mesa County Valley School District 512015-2016 Governmental Designated-Purpose Grant Budgets (22)

Fund 22 Grant # C.F.D.A. PROGRAM TITLE

C.F.D.A. Program

# Amount of Expenditure Authorized Signer YEAR END

Contact Accountant Authorized Signer for

Appropriation & Expenditure Transfers

U.S. DEPARTMENT OF EDUCATION

Passed through state:4010 Title I, Part A: Improving Basic Programs Operated by Sch 84.010 4,832,648 Cheryl Taylor # 6/30/2016 Angela Slaven

7010-994 & 996 Title I, Part A: Improving Basic Programs Operated by Sch 84.010 43,428 Cheryl Taylor # 6/30/2016 Angela Slaven8010 Title I, Part A: Improving Basic Programs Operated by Sch 84.010 7,380 Cheryl Taylor # 6/30/2016 Angela Slaven4011 Title I, Part C: Education of Migrant Children 84.011 620,000 Susana Wittrock 6/30/2016 Diane Raine4027 Special Education - Grants to States 84.027 4,100,000 Tanya Skalecki * 6/30/2016 Diane Raine4048 Vocational Education, Basic Grants to States 84.048 160,000 Matt Diers 6/30/2016 Diane Raine5126 School to Work Alliance Program 84.126 410,000 Tanya Skalecki @ * 6/30/2016 Diane Raine4173 Special Education - Preschool Grants 84.173 180,000 Tanya Skalecki * 6/30/2016 Diane Raine5196 Education for Homeless Children and Youth 84.196 38,900 Susana Wittrock ~ 6/30/2016 Angela Slaven

5318-116 Title II Part D Enhancing Ed Through Tech Power Educatio 84.318 4,066 Yogi Cherp 6/30/2016 Diane Raine4365

Title III, Part A: English Language Acquisition, Language Enhancement, and Academic Achievement 84.365 77,541 Cheryl Taylor + 6/30/2016 Angela Slaven

4367 Title II, Part A, Teacher & Principal Training and Recruiting 84.367 1,265,239 Cheryl Taylor + 6/30/2016 Angela Slaven

5365Title III, Part A: English Language Acquisition, Language Enhancement, and Academic Achievement Competitive 84.365 66,400 Leigh Grasso 6/30/2016 Diane Raine

7377-643 School Improvement Grants 84.377 100,000 Ron Roybal *** 9/30/2016 Angela Slaven7377-396 School Improvement Grants 84.377 100,000 Ron Roybal *** 9/30/2015 Angela Slaven

4413 Race to the Top 84.413A 35,000 Colleen Martin 6/30/2016 Diane RaineTotal U.S. Department of Education 12,040,602

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

Passed through state:386-7283 CDC Steps to a Healthier US 93.283 4,601 Leigh Grasso 6/30/2016 Diane Raine

7283 CDC Investigations and Technical Assistance 93.283 55 Eric Nilson 6/30/2016 Diane Raine7596 Child Care Development Fund 93.596 30,000 Don Trujillo 6/30/2016 Diane Raine

Passed through other government7596-606 Child Care Development Fund: Readiness Grant 93.596 566 Tanya Skalecki = 6/30/2016 Angela Slaven

Passed directly from U.S. Department of Health and Human Services

7243Substance Abuse & Mental Health Services Projects of Regional and National Significance 93.243 50,000 Susana Wittrock 6/30/2016 Diane Raine

Total U.S. Department of Health and Human Services 85,222

Total Federal Financial Assistance 12,125,824$

CENTERS FOR MEDICARE AND MEDICAID SERVICES

9003 Medical Assistance Program 93.778 3,810,139 Tanya Skalecki ** 6/30/2016 Angela Slaven

Total Federal Funding 15,935,963$

STATE AND LOCAL GRANTS0007 Middle School Physics None 286,000 Tony Giurado 6/30/2016 Angela Slaven

0009-606 Western Colorado Community Foundation None 300 Jennifer Smyth 6/30/2016 Angela Slaven0009-741 Western Colorado Community Foundation None 2,801 Dan Sharp 6/30/2016 Angela Slaven

0010 Aid for Homeless Families None 15,000 Susana Wittrock ~ 6/30/2016 Angela Slaven0011 Migrant Scholarship Fund None 126 Susana Wittrock 6/30/2016 Diane Raine0023 Community Partners Local Fund None 1,120 Terri Wells 6/30/2016 Diane Raine0025 Developmental Evaluation Clinic None 31,933 Tanya Skalecki * 6/30/2016 Angela Slaven0029 Encana Oil & Gas None 156 Susana Wittrock 6/30/2016 Diane Raine0031 Migrant Local None 2,874 Susanna Wittrock 6/30/2016 Diane Raine0039 Mesa Program Local Match None 18 Susana Wittrock 6/30/2016 Diane Raine0041 River Front Commission None 2,890 Cheryl Taylor 6/30/2016 Diane Raine

172

Mesa County Valley School District 512015-2016 Governmental Designated-Purpose Grant Budgets (22)

Fund 22 Grant # C.F.D.A. PROGRAM TITLE

C.F.D.A. Program

# Amount of Expenditure Authorized Signer YEAR END

Contact Accountant Authorized Signer for

Appropriation & Expenditure Transfers

0046-740 Colorado Health Foundation-Raise the Bar None 238,000 Dan Sharp 6/30/2016 Angela Slaven0048 Wilson Family Foundation None 27,500 Yogi Cherp 6/30/2016 Diane Raine0049 Ametek Employees and Ametek Foundation REACH Grant None 22,398 Susana Wittrock ~ 6/30/2016 Angela Slaven0053 Jared Polis Foundation None 162 Tanya Skalecki * 6/30/2016 Diane Raine0059 ARVD Heart to Hope CPR/AED Training None 3,374 Tanya Marvin 6/30/2016 Angela Slaven0060 National Farm to School Network None 1,000 Dan Sharp 6/30/2016 Angela Slaven0061 Attendance Incentives for Students None 3,000 Susana Wittrock ~ 6/30/2016 Angela Slaven0063 Taylor Playground Fund None 9,000 Jennifer Morrell 6/30/2016 Diane Raine0087 Local 21st Century None 80 Yogi Cherp 6/30/2016 Diane Raine0095 Bacon Family Foundation None 3,741 Don Trujillo 6/30/2016 Diane Raine0158 Safeway (Food for Thought Program) None 71 Terri Wells 6/30/2016 Diane Raine0186 51 Foundation None 1,000 Tanya Skalecki # 6/30/2016 Diane Raine0283 Local STEPS Matching Program None 3,522 Sheila Naski 6/30/2016 Diane Raine0596 Local Child Care Development Fund None 3,000 Don Trujillo 6/30/2016 Diane Raine2005 Great Outdoors Colorado None 114,000 Jennifer Morrell 6/30/2016 Diane Raine

3313-950 Charter School Capital Construction Independence Acade None 30,000 Vi Crawford 6/30/2016 Diane Raine3113-954 Charter School Capital Construction Juniper Ridge None 35,000 Vi Crawford 6/30/2016 Diane Raine3113-956 Charter School Capital Construction Mesa Valley None 60,000 Vi Crawford 6/30/2015 Diane Raine

3139 ELPA PD & Student Support None 150,000 Leigh Grasso !! 6/30/2016 Diane Raine3150-605 Gifted and Talented Student Education None 208,000 Leigh Grasso !! 6/30/2016 Diane Raine3150-644 State Gifted & Talented Regional Grant None 70,000 Leigh Grasso !! 6/30/2016 Diane Raine3183-644 Expelled and At-Risk Student Services State Grant - Truan None 116,754 Susana Wittrock ~ 6/30/2016 Angela Slaven3192-392 School Counselor Corps None 100,000 Matt Diers 6/30/2016 Diane Raine

3203 Early Literacy Grant Program None 223,000 Cheryl Taylor -- 6/30/2016 Diane Raine3206 Colorado READ Act None 1,200,000 Cheryl Taylor 6/30/2016 Diane Raine3221 Educator Effectiveness Liason None 25,000 Steve States 6/30/2016 Diane Raine3228 Gifted & Talented Universal Screening Grant None 30,000 Leigh Grasso !! 6/30/2015 Diane Raine3950 Tony Grampsas Youth Services Prevention Grant None 155,533 Susana Wittrock ~ 6/30/2016 Angela Slaven

3970-605 K-12 Tobacco Prevention Initiative None 629 Sheila Naski 6/30/2016 Diane Raine3971 State Alcohol Prevention Program None 1,000 Ari Goldberg 6/30/2016 Diane Raine

Total State and Local Grants 3,177,982$

Total Federal, State, and Local Grants 19,113,945$

OTHER LOCAL PROGRAMS

0000 Special Purpose Grant Funds None 400,000 Tanya Skalecki # 6/30/2016 Angela Slaven

Total Governmental Designated-Purpose Grants Fund Projected Revenu 19,513,945$

173

TIC Mark Legend for 2015-16 Government Designated-Purpose Grants in Fund 22

The following are also Authorized Signers:

* Joyce Davis@ Pat Chapin# Cheryl Taylor, Kathy Wallace& Brigitte Sundermann, Jeff Piper* * Tanya Marvin, Joyce Davis! ! Heather Baskin- - Corresponding Principals: Supplies < $1000 only> Executive Area Directors - Middle Schools - Mary Jones

High Schools - Matt Diers, Elementary Schools - Cheryl Taylor, Steve States~ Cathy Haller

++ Connie Robbins-Brady Supplies only! Cheryl Taylor, Tanya Skalecki, Brenda Wallace+ Leigh Grasso, Cheryl Taylor^ Cheryl Taylor and Ron Roybal

^^ Cheryl Taylor= Joyce Davis and Kim Self

*** Cheryl Taylor

174

Special Revenue Funds Career Center Grant

Career Center Grant This fund accounts for the use of a donation specified to purchase sites and construct buildings/houses by students in the Career Center program.


175



176

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE:

Local/Charitable Donation $0 $0 $0 $30,000 $30,000Sale Proceeds 0 0 850 200,000 200,000

Interest 270 227 178 4,500 4,000

Total Revenue $270 $227 $1,028 $234,500 $234,000

EXPENDITURES:

Construction Costs $0 $0 $850 $200,000 $200,000

Land Purchase 0 0 0 40,000 40,000

Total Expenditure $0 $0 $850 $240,000 $240,000

Excess (Deficiency) of Revenue $270 $227 $178 ($5,500) ($6,000)

BUDGETARY FUND BALANCE:

Beginning of Year 79,098 79,368 79,595 79,773 74,273End of Year $79,368 $79,595 $79,773 $74,273 $68,273

Special Revenue FundsCareer Center Grant

Summary Statement Career Center Grant (26)

177

Local/Charita $30,000 12.82%Sale Procee 200,000 85.47%Interest 4,000 1.71%

$234,000 100.00%

Construction $200,000

Land Purcha 40,000

Special Revenue FundsCareer Center Grant

83.33%

16.67%

2015-2016 Career Center Grant Expenditure Summary

Construction Costs Land Purchase

12.82%

85.47%

1.71%

2015-2016 Career Center Grant Revenue Summary

Local/Charitable Donation Sale Proceeds Interest

178


Career Center Grant Board Adoption REVENUE:

Charitable Donation $30,000

Sale Proceeds 200,000

Interest 4,000


Beginning Fund Balance 74,273Total Beginning Fund Balance & Revenue $308,273

EXPENDITURE:

Construction Costs $200,000

Land Purchase 40,000



179



180

Special Revenue Funds Other Local Projects/Grants

Other Local Projects/Grants This fund accounts for locally funded grants/tuition that are designated for a specific purpose. A list of the grants is included on the summary page.


181



182

2011-12Actual

2012-13 Actual

2013-14 Actual

2014-15 Anticipated


REVENUE:

Tuition $19,245 $17,950 $16,230 $50,000 $50,000

Local Grants 1,099 3,720 4,583 11,942 9,942

Total Revenue: $20,344 $21,670 $20,813 $61,942 $59,942

EXPENDITURE:Art Heritage Donations 330 1,838 1,915 6,000 6,000

District Sponsored Seminars 0 0 0 1,000 1,000

R-5 On-line Classes 67,021 56,863 27,583 40,000 40,000

P.U.L.S.E. Program 983 1,481 630 0 0

Wells Fargo/ILP Grant 0 0 0 2,942 2,942Total Expenditure $68,334 $60,183 $30,128 $49,942 $49,942Excess (Deficiency) of Revenue -$47,990 -$38,512 -$9,315 $12,000 $10,000BUDGETARY FUND BALANCE:Beginning of Year 151,955 103,965 65,453 56,138 68,138End of Year $103,965 $65,453 $56,138 $68,138 $78,138

Special Revenue FundsOther Local Projects/Grants

Summary Statement Other Local Projects/Grants (28)

183

Tuition $50,000 83.41%Local Grants 9,942 16.59%

$59,942

Art Heritage $6,000

District Spon 1,000

R-5 On-line C 40,000

Wells Fargo/ 2,942

49,942

Special Revenue FundsOther Local Projects/Grants

83.41%

16.59%

2015-2016 Other Local Projects/Grants Revenue Summary

Tuition Local Grants

12.01%

2.00%

80.09%5.89%

2015-2016 Other Local Projects/Grants Expenditure Summary

Art Heritage Donations District Sponsored Seminars

R-5 On-line Classes Wells Fargo/ILP Grant

184


Other Local Projects/Grant Board Adoption

REVENUE:

Tuition $50,000

Local Grants 9,942


Beginning Fund Balance 68,138Total Beginning Fund Balance & Revenue $128,080

EXPENDITURE:

Art Heritage Donations 6,000

District Sponsored Seminars 1,000

R-5 On-line Classes 40,000

P.U.L.S.E. Program 0

Wells Fargo/ILP Grant 2,942



185



186

Debt Service Fund Bond Redemption

(Fund 31)

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget2014-15

Anticipated


BEGINNNING FUND BALANCE $11,547,592 $10,386,325 $10,851,939 $10,826,867 $10,826,867 $10,928,663

REVENUE 98,297,044 19,356,566 10,954,691 11,134,531 11,076,634 11,134,531

EXPENDITURES 99,458,311 18,890,951 10,979,763 10,974,838 10,974,838 10,985,113

ENDING FUND BALANCE $10,386,325 $10,851,940 $10,826,867 $10,986,560 $10,928,663 $11,078,081

Mill Levy 5.640 6.640 6.950 6.990 6.990 6.990

Assesed Value 1,737,738,630 1,721,134,040 1,610,605,670 1,584,339,243 1,584,339,243 1,584,339,243

Debt Service FundBond Redemption

Summary Revenue and Expenditure History Bond Redemption Fund

187



188


Bond Redemption The Bond Redemption Fund is required by state law to provide revenue for repayment of bonded indebtedness which has been approved by the voters. Property taxes are levied each year in an amount sufficient to cover only the required principal and interest payments. These are long term obligations of the school district and by law, monies in this fund cannot be used for any purpose other than to retire voter approved debt. Colorado Revised Statues, Section 22-42-104, provides a maximum bonded indebtedness of "twenty percent of the latest valuation for assessment of the taxable property in such district, as certified by the assessor to the board of county commissioners." This Bond Redemption Fund Budget Summary accounts for the property taxes received and the payment of principal and interest on the district’s 1996 General Obligation Bonds approved by the voters in November 1996. These bonds were approved to build two new elementary schools and one middle school, as well as to extend current building capacities. For more information, see the Capital Project Building Fund. This fund also accounts for the 2004 General Obligation Bonds approved by the voters in November 2004. These bonds were approved to build 2 elementary schools and an 8/9 school, replace a middle school and an alternative school, and provide maintenance and upgrades to existing sites.


189



190

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE: Local Property Taxes $9,823,706 $11,347,851 $10,901,575 11,009,918$ 11,074,531$ Delinquent Taxes 86,794 55,425 53,116 66,716 60,000Bond Principal/Redunding 76,575,000 7,564,632 0 0 0Premium/Discount 11,811,544 388,658 0 0 0Total Revenue $98,297,044 $19,356,566 $10,954,691 11,076,634$ 11,134,531$ EXPENDITURE:Bond Principal:

2004 Capital Improvement $0 $0 $0 $0 $02004 Refinance 0 0 0 0 02011 Series 3,025,000 175,000 175,000 175,000 175,0002004A Series 2,870,000 3,175,000 3,325,000 3,475,000 02004 Series 0 3,015,000 3,155,000 3,305,000 3,440,0002012 Refinance 0 100,000 125,000 125,000 3,750,000

Bond Interest Coupons Redeemed:

2004 Capital Improvement $0 $0 $0 $0 $02004 Refinance 0 0 0 0 02011 Series 2,316,046 3,346,750 3,343,250 3,339,750 3,336,2502004A Series 845,565 385,500 235,500 79,500 02004 Series 736,656 594,116 445,525 302,600 153,2502012 Refinance 0 150,927 175,488 172,988 130,613Bond Refinance 89,665,044 7,948,658 0 0 0

Total Expenditure $99,458,311 $18,890,951 $10,979,763 $10,974,838 $10,985,113Excess (Deficiency) of Revenue ($1,161,267) $465,615 ($25,072) $101,796 $149,418GAAP Basis Fund Balance (Deficit) at Beginning of Year 11,547,592 10,386,325 10,851,939 10,826,867 10,928,663GAAP Basis Fund Balance (Deficit) at End of Year $10,386,325 $10,851,940 $10,826,867 $10,928,663 $11,078,081

Mill Levy 5.640 6.640 6.950 6.990 6.990Assessed Value $1,737,738,630@ $1,721,134,040 $1,610,605,670 • $1,584,339,243* $1,584,339,243*

# Certification of Mill Levy December 14, 2010@ Certification of Mill Levy December 13, 2011

Certification of Mill Levy December 11, 2012

• Certification of Mill Levy December 10, 2013

* Certification of Mill Levy December 12, 2014


Summary Statement Bond Redemption (31)

191

Local Proper $11,074,531

Delinquent T 60,000

Principal 7,365,000 Interest 3,620,113

10,985,113

Colorado Revised Statute 22-45-103(b) requires that tax levies for bonded indebtedness be recorded in a Bond Redemption fund. The sole revenue in this fund is from property tax receipts. The projected mill levy for 2015-2016 is 6.99, based on assessed valuation of $1,584,339,243.

The expenditures for this fund in 2015-2016 are the principal and interest payments for the principal amount of $4,940,000 remaining on the 2004 obligation bond, the series 2011 bonds principal amount of $76,050,000 and the series 2012 bonds principal amount of $7,210,000. See the Debt Service amortization schedules on the following pages.


99.46%

0.54%

2015-2016 Bond Redemption Revenue Summary

Local Property Taxes Delinquent Taxes

67.05%

32.95%

2015-2016 Bond Redemption Expenditure Summary

Principal Interest

192


Bond Redemption Board Adoption REVENUE:

Local Property Taxes (net) $11,074,531

Delinquent Taxes 60,000


Beginnning Fund Balance 10,928,663Total Beginning Fund Balance & Revenue $22,063,194

EXPENDITURE:

Principal $7,365,000

Interest 3,620,113

Bond Refinance 0


Ending Fund Balance 11,078,081Total Expenditure & Ending Fund Balance $22,063,194

Computation of Legal Debt LimitEstimated 2014 Assessed Valuation for Collection Year 2015* $1,584,339,243

Legal Debt Limit Percentage (C.R.S. 22-42-104) 20%

Legal Debt Limit $316,867,849

AMOUNT OF DEBT APPLICABLE TO DEBT LIMIT:

Total Bonded Debt Outstanding as of End of Fiscal Year 2015-2016 (80,835,000)Legal Debt Margin $236,032,849

* Certification of Mill Levy December 12, 2014

Percentage of District Debt to Legal Limit

79.67%

20.33%

Legal Limit District Debt

State statutes limit the amount of general obligation debt a governmental entity may issue to 20% of its total assessed valuation. The current debt limitation for the District is $316,867,849 which is in excess of the District’s outstanding general obligation debt. The debt margin remaining would allow for future bond elections.

193


Dates Principal Interest Total Principal Fiscal6/1/2012 $2,236,690.63 $2,236,690.63

12/1/2012 $6,465,000.00 $2,299,248.75 $6,465,000.006/1/2013 $2,178,043.75 $10,942,292.50

12/1/2013 $6,780,000.00 $2,178,043.75 $6,780,000.006/1/2014 $2,021,718.75 $10,979,762.50

12/1/2014 $7,080,000.00 $2,021,718.75 $7,080,000.006/1/2015 $1,873,118.75 $10,974,837.50

12/1/2015 $7,365,000.00 $1,873,118.75 $7,365,000.006/1/2016 $1,746,993.75 $10,985,112.50

12/1/2016 $7,625,000.00 $1,746,993.75 $7,625,000.006/1/2017 $1,565,618.75 $10,937,612.50

12/1/2017 $7,980,000.00 $1,565,618.75 $7,980,000.006/1/3018 $1,436,831.25 $10,982,450.00

12/1/2018 $8,265,000.00 $1,436,831.25 $8,265,000.006/1/2019 $1,295,156.25 $10,996,987.50

12/1/2019 $8,535,000.00 $1,295,156.25 $8,535,000.006/1/2020 $1,154,118.75 $10,984,275.00

12/1/2020 $8,825,000.00 $1,154,118.75 $8,825,000.006/1/2021 $938,856.25 $10,917,975.00

12/1/2021 $9,260,000.00 $938,856.25 $9,260,000.006/1/2022 $754,312.50 $10,953,168.75

12/1/2022 $9,650,000.00 $754,312.50 $9,650,000.006/1/2023 $513,062.50 $10,917,375.00

12/1/2023 $10,100,000.00 $513,062.50 $10,100,000.006/1/2024 $261,812.50 $10,874,875.00

12/1/2024 $10,595,000.00 $261,812.50 $10,595,000.006/1/2025 $10,856,812.50

TOTAL $108,525,000.00 $36,015,226.88 $108,525,000.00 $144,540,226.88

Combined ScheduleDebt Service Schedule

194


Dates Principal Rate Principal Rate InterestTotal Principal

& Interest6/1/2012

12/1/2012 $100,000.00 2.00% $62,558.13 $250,926.886/1/2013 $88,368.75

12/1/2013 $125,000.00 2.00% $88,368.75 $300,487.506/1/2014 $87,118.75

12/1/2014 $125,000.00 2.00% $87,118.75 $297,987.506/1/2015 $85,868.75

12/1/2015 $3,025,000.00 2.00% $725,000.00 3.00% $85,868.75 $3,155,612.506/1/2016 $44,743.75

12/1/2016 $450,000.00 2.00% $44,743.75 $534,987.506/1/2017 $40,243.75

12/1/2017 $155,000.00 4.00% $40,243.75 $232,387.506/1/3018 $37,143.75

12/1/2018 $525,000.00 4.00% $37,143.75 $588,787.506/1/2019 $26,643.75

12/1/2019 $1,520,000.00 2.25% $26,643.75 $1,556,187.506/1/2020 $9,543.75

12/1/2020 $390,000.00 2.25% $9,543.75 $404,700.006/1/2021 $5,156.25

12/1/2021 $75,000.00 2.25% $5,156.25 $84,468.756/1/2022 $4,312.50

12/1/2022 $0.00 0.00% $4,312.50 $8,625.006/1/2023 $4,312.50

12/1/2023 $100,000.00 2.50% $4,312.50 $107,375.006/1/2024 $3,062.50

12/1/2024 $245,000.00 2.50% $3,062.50 $248,062.506/1/2025

TOTAL $6,835,000.00 $725,000.00 $935,595.63 $7,770,595.63

Debt Service ScheduleSeries 2012

195


Dates Principal Rate Principal Rate Principal Rate InterestTotal Principal

& Interest6/1/2012 $1,674,250.00 $1,674,250.00

12/1/2012 $175,000.00 2.00% $1,674,250.00 $3,521,750.006/1/2013 $1,672,500.00

12/1/2013 $175,000.00 2.00% $1,672,500.00 $3,518,250.006/1/2014 $1,670,750.00

12/1/2014 $175,000.00 2.00% $1,670,750.00 $3,514,750.006/1/2015 $1,669,000.00

12/1/2015 $175,000.00 2.00% $1,669,000.00 $3,511,250.006/1/2016 $1,667,250.00

12/1/2016 $5,675,000.00 5.00% $1,667,250.00 $8,867,625.006/1/2017 $1,525,375.00

12/1/2017 $6,325,000.00 3.50% $1,500,000.00 2.00% $1,525,375.00 $9,250,062.506/1/3018 $1,399,687.50

12/1/2018 $5,040,000.00 4.00% $2,700,000.00 2.25% $1,399,687.50 $7,708,200.006/1/2019 $1,268,512.50

12/1/2019 $3,000,000.00 5.00% $3,015,000.00 2.50% $1,000,000.00 2.25% $1,268,512.50 $5,413,087.506/1/2020 $1,144,575.00

12/1/2020 $8,435,000.00 5.00% $1,144,575.00 $10,513,275.006/1/2021 $933,700.00

12/1/2021 $9,185,000.00 4.00% $933,700.00 $10,868,700.006/1/2022 $750,000.00

12/1/2022 $9,650,000.00 5.00% $750,000.00 $10,908,750.006/1/2023 $508,750.00

12/1/2023 $10,000,000.00 5.00% $508,750.00 $10,767,500.006/1/2024 $258,750.00

12/1/2024 $10,350,000.00 5.00% $258,750.00 $10,867,500.006/1/2025

TOTAL $68,360,000.00 $7,215,000.00 $1,000,000.00 $32,286,200.00 $100,904,950.00


196



& Interest6/1/2012 $229,500.00 $229,500.00

12/1/2012 $2,000,000.00 5.00% $1,175,000.00 4.00% $229,500.00 $3,560,500.006/1/2013 $156,000.00

12/1/2013 $2,000,000.00 5.00% $1,325,000.00 4.00% $156,000.00 $3,560,500.006/1/2014 $79,500.00

12/1/2014 $2,000,000.00 5.00% $1,475,000.00 4.00% $79,500.00 $3,554,500.00TOTAL $6,000,000.00 $3,975,000.00 $930,000.00 $10,905,000.00

Debt Service ScheduleSeries 2004A

197



& Interest6/1/2012 $332,940.63 $332,940.63

12/1/2012 $525,000.00 3.63% $2,490,000.00 5.00% $332,940.63 $3,609,115.636/1/2013 $261,175.00

12/1/2013 $410,000.00 4.00% $2,745,000.00 5.00% $261,175.00 $3,600,525.006/1/2014 $184,350.00

12/1/2014 $3,305,000.00 4.00% $184,350.00 $3,607,600.006/1/2015 $118,250.00

12/1/2015 $550,000.00 4.00% $2,890,000.00 5.00% $118,250.00 $3,593,250.006/1/2016 $35,000.00

12/1/2016 $1,000,000.00 5.000 $500,000.00 4.00% $35,000.00 $1,535,000.00TOTAL $5,790,000.00 $8,625,000.00 $1,863,431.26 $16,278,431.26

Series 2004Debt Service Schedule

198

Capital Project Fund Building

(Fund 41) Capital Projects

(Fund 43)

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget2014-15

Anticipated


BEGINNING FUND BALANCEBuilding $0 $0 $0 $0 $0 $0Capital Projects 9,039,320 9,999,755 11,000,907 12,049,052 12,049,052 9,768,110TOTAL $9,039,320 $9,999,755 $11,000,907 $12,049,052 $12,049,052 $9,768,110

REVENUEBuilding $0 $0 $0 $0 $0 $7,500,000Capital Projects 1,827,665 815,303 3,133,563 75,000 68,596 391,000TOTAL $1,827,665 $815,303 $3,133,563 $75,000 $68,596 $7,891,000

EXPENDITURESBuilding $0 $0 $0 $0 $0 $7,500,000Capital Projects 4,179,206 3,035,982 5,284,118 5,090,608 5,175,711 3,966,671TOTAL $4,179,206 $3,035,982 $5,284,118 $5,090,608 $5,175,711 $11,466,671

ADJUSTMENTSBuilding $0 $0 $0 $0 $0 $0Capital Projects 3,311,976 3,221,831 3,198,700 2,826,173 2,826,173 2,576,173TOTAL $3,311,976 $3,221,831 $3,198,700 $2,826,173 $2,826,173 $2,576,173

ENDING FUND BALANCEBuilding $0 $0 $0 $0 $0 $0Capital Projects 9,999,755 11,000,907 12,049,052 9,859,617 9,768,110 8,768,612 TOTAL $9,999,755 $11,000,907 $12,049,052 $9,859,617 $9,768,110 $8,768,612

Capital Project FundCapital Projects

Summary Revenue and Expenditure History Capital Project Fund

199

Capital Project Funds Building


200


Building The Building Fund is used for the construction of new schools and to extend current building capacities. This fund is supported by Certificates of Participation (COPs) taken out by the district for the construction of a new R-5 High School building. The construction will begin in 2015-16, with a targeted completion for opening in the 2016-17 school year.



201



202

2011-12 Actual

2012-13 Actual

2013-14Actual

2014-15Actual


REVENUE: Interest Income $0 $0 $0 $0 $0Total Revenue $0 $0 $0 $0 $0EXPENDITURE:Land and Improvements $0 $0 $0 $0 $0Building Construction & Improvements 0 0 0 0 7,500,000Other Capital Outlay 0 0 0 0 0Construction Services 0 0 0 0 0Total Expenditure $0 $0 $0 $0 $7,500,000Excess (Deficiency) of Revenue $0 $0 $0 $0 ($7,500,000)Certificates of Participation $0 $0 $0 $0 $7,500,000Premium/Discount 0 0 0 0 0Bond Insurance Costs 0 0 0 0 0Net Sale of Bonds $0 $0 $0 $0 $7,500,000Excess (Deficiency) of Revenue $0 $0 $0 $0 $0GAAP Basis Fund Balance (Deficit) at Beginning of Year 0 0 0 0 0GAAP Basis Fund Balance (Deficit) at End of Year $0 $0 $0 $0 $0

Note: COP's will be used to build a new R-5 High School in the 15-16 fiscal year.

Capital Project FundsBuilding

Summary Statement Building (41)

203


Building Board Adoption REVENUE:

Certificates of Participation $7,500,000


Beginning Fund Balance 0

Transfer from General Fund 0Total Beginning Fund Balance & Revenue $7,500,000

EXPENDITURE:

Building Construction & Improvements $7,500,000


Ending Fund Balance Without Reserves 0

Encumbrances 0Total Expenditure, Ending Fund Balance, Reserves, & Encumbrances $7,500,000

204

Capital Project Funds Capital Projects

Capital Projects Capital Projects Fund is funded by monies allocated pursuant to the provisions of section 22-54-105(2) CRS transferred from the General Fund. Such revenues may be supplemented by gifts, grants and donations. Per student amount to be transferred is determined each fiscal year. The amount is dependent upon state funding received by the state. Funding is then distributed to the general fund, capital projects and insurance funds. According to CRS 22-45-103 (I)(c), expenditures from the fund shall be limited to long range capital outlay expenditures and shall be made only for the following purposes:

• Any acquisition of land, improvements, construction of structures or additions to existing structures, and acquisition of equipment and furnishings;

• Alterations and improvements to existing structures;

• Acquisition of a school vehicle, or other equipment;

• Any installment purchase agreements or lease agreements with an option to purchase for a period not to exceed twenty years and any lease agreement without the option to purchase; Any software licensing agreement; Acquisition of computer equipment.

Expenditures from the fund shall be authorized by a resolution adopted by the Board of Education at any regular or special meeting of the Board. The resolution shall specifically set forth the purpose of the expenditure; the estimated total cost of the project; the location of the structure to be constructed, added to, altered, or repaired; a description of any school buses or equipment to be purchased and where such equipment will be installed. The budget is structured to provide authorization for expenditure of all possible funds which may be available. This includes possible balances that remain from previous projects, estimated carryover funds from the preceding year, and new revenue for the budget year. Any balance remaining upon completion of any authorized project may be encumbered for future projects which are authorized as provided in C.R.S., Section 22-45-103(c).



205

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206

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE: Interest on Investments $29,596 $28,658 $24,035 $26,501 $26,000Other Local Revenue 1,798,069 786,645 968,561 42,095 65,000Capital Leases 0 0 2,140,967 0 300,000Total Revenue $1,827,665 $815,303 $3,133,563 $68,596 $391,000EXPENDITURE:Ground Improvement/Land $229,556 $63,525 $130,950 $361,496 $175,000Buildings 1,379,356 983,838 1,892,663 2,046,307 950,000Equipment 2,383,970 1,304,140 745,771 1,353,492 1,509,400Other Capital Outlay 177,024 203,639 2,514,734 403,413 364,398Subtotal $4,169,906 $2,555,142 $5,284,118 $4,164,708 $2,998,798DEBT SERVICE:Lease Financing Principal $9,300 $480,840 $0 $1,011,003 $967,873Lease Financing Interest 0 0 0 0 0Subtotal $9,300 $480,840 $0 $1,011,003 $967,873Total Expenditure $4,179,206 $3,035,982 $5,284,118 $5,175,711 $3,966,671Excess (Deficiency) of Revenue ($2,351,541) ($2,220,679) ($2,150,555) ($5,107,115) ($3,575,671)Transfer from General Fund 3,311,976 3,221,831 3,198,700 2,826,173 2,576,173

Excess (Deficiency) of Revenue & Transfer $960,435 $1,001,152 $1,048,145 ($2,280,942) ($999,498)GAAP Basis Fund Balance (Deficit) at Beginning of Year 9,039,320 9,999,755 11,000,907 12,049,052 9,768,110GAAP Basis Fund Balance (Deficit) at End of Year $9,999,755 $11,000,907 $12,049,052 $9,768,110 $8,768,612Assigned to:Encumbrances/Reserves (459,977) (306,504) (700,609) (322,000) (322,000)Emergency Requirement (4,456,063) (4,571,920) (4,633,026) (4,686,218) (4,777,576)

Unassigned Fund Balance at End of Year $5,083,715 $6,122,483 $6,715,417 $4,759,892 $3,669,036

The use of fund balance is due to the completion of major projects.


Transfer: $208.18 X 21,021.1 to Capital Projects/Insurance Reserve

Capital Projects 2,826,173

Insurance Reserve 1,550,000

4,376,173




Insurance Reserve 1,550,000 4,126,173

Capital Project FundsCapital Projects

Summary Statement Capital Projects Fund (43)

207

Capital Lea $300,000 76.73%Interest on In $26,000 6.65%Other Local $65,000 16.62%

$391,000 100.00%

Ground Impr $175,000 4.41%Buildings 950,000 23.95%Equipment 1,509,400 38.05%Other Capita 364,398 9.19%Lease Finan $967,873 24.40%

$3,966,671 100.00%

Capital Project FundsCapital Project

76.73%

6.65%

16.62%

2015-2016 Capital Projects Revenue Summary

Capital Leases Interest on Investments Other Local Revenue

4.41%23.95%

38.05%

9.19%

24.40%

2015-2016 Capital Projects Expenditure Summary

Ground Improvement/Land Buildings Equipment

Other Capital Outlay Lease Financing Principal

208


Capital Projects Board Adoption REVENUE:

Interest on Investments $26,000

Capital Leases 300,000

Other Local Revenue 65,000



Transfer from General Fund 2,576,173Total Beginning Fund Balance & Revenue $12,735,283

EXPENDITURE:

Ground Improvement/Land $175,000

Buildings 950,000

Equipment 1,509,400

Other Capital Outly 364,398

Capital Lease Purchase 967,873


Ending Fund Balance Without Reserves 3,669,036

Encumbrances 322,000

Emergency Requirement 4,777,576Total Expenditure, Ending Fund Balance, Reserves, & Encumbrances $12,735,283

209


2015-2016 Capital Projects

The Capital Projects for the 2015-2016 budget were determined by the Superintendent’s Cabinet. District staff presented to the Cabinet the requests for projects. Recommendations were then made to the Superintendent and the Board of Education. Capital Projects will continue to be difficult to fund as the Finance Act of 1994 increase is uncertain from year to year and we are unsure of student growth. Projects are scrutinized every year for the value on student learning and priorities are set accordingly. All buildings continue to age and will continue to require regular maintenance and repair. Projects are committed for the fiscal year; however funding can be re-appropriated the following year for completion of projects. The focus for Capital Project funds this year will be in four major areas. • Debt Service makes up 24.4% of the budgeted expenditures. Purchase of land, buildings, energy management, and

property leases are included here. A lease was continued for mobile computer labs for all schools in 2015-2016. • Information/Instructional Technology is 30.17% of the budgeted expenditures and includes computer replacement

and upgrades for schools, LAN wiring, and communication equipment. As the student population increases, technology costs also increase. Mobile computer lab lease is included in debt service amount.

• Maintenance funds consist of general building repair and maintenance and are part of a 5 year plan. The complete

5 year plan can be found in the Information Section of this document. The current fiscal year plan is on the following page. This plan will be prioritized based on current funding. These funds are 28.61% of the total budgeted expenditures. There are also funds included for irrigation, blacktop areas, and modulars throughout the district.

• The remaining 16.82% of the budgeted expenditures includes discretionary funds for the executive instructional

directors, music, athletics, district furniture, special education equipment, site purchase, grounds, and transportation vehicle replacement.

210

Request

2014-15Re-Adopted

Projects2015-16

Adopted Projects Net Change

Mobile Computer Labs 1,011,003$ 967,873$ (43,130)$

Lease - Laidlaw - - -

Subtotal Contract/Lease 1,011,003 967,873 (43,130)

Site Purchase $25,000 $0 (25,000)

Support Services 10,000 10,000 0

Executive Director - High Schools 10,000 10,000 0

Executive Director - Middle Schools 10,000 10,000 0

Executive Director - Elementary Schools 20,000 10,000 (10,000)

Athletics 40,000 40,000 0

Technology Services - Salaries 135,911 179,424 43,513

Technology Services - Projects 1,352,600 1,017,400 (335,200)

Maintenance - Salaries 178,031 184,974 6,943

Maintenance 1,826,063 950,000 (876,063)

Music 35,000 35,000 -

Purchasing 17,000 37,000 20,000

Safety-Key Locks/Interior Locks 115,000 124,000 9,000

Special Ed 20,000 20,000 -

Grounds - Irrigation 50,000 50,000 -

Grounds - Blacktop 75,000 75,000 -

Grounds/Transportation - Vehicles 50,000 89,000 39,000

GMMS Parking Lot Resurface 50,000

BOCES Projects 110,000 - (110,000)

TS Gold Project 107,000

Subtotal Other 4,079,605 2,998,798 (1,080,807)

Grand Total 5,090,608 3,966,671 (1,123,937)

Capital projects adopted in a fiscal year are expected to be completed in that same fiscal year.

Capital Projects 2015-2016

Capital Project FundsCapital Project

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Enterprise Fund Food Service

(Fund 51)

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget2014-15

Anticipated


RETAINED EARNINGSBeginning of Year ($91,456) $18,368 $110,208 $0 $0 $0Contributed Capital 1,626,164 1,626,164 1,626,164 0 0 0TOTAL $1,534,708 $1,644,532 $1,736,372 $0 $0 $0

REVENUEMeals $1,832,733 $1,549,275 $1,309,916 $0 $0 $0Federal/State Reimbursement 3,827,081 3,612,992 3,636,254 0 0 0Interest/Miscellaneous 43,166 8,258 23,671 0 0 0Donated Commodities 344,232 510,958 422,618 0 0 0TOTAL $6,047,212 $5,681,483 $5,392,459 $0 $0 $0

EXPENDITURESSalaries & Benefits $2,886,727 $2,718,048 $2,714,470 $0 $0 $0Food/Donated Commodities 2,319,967 2,279,048 2,332,587 0 0 0Non Food/Indirect Costs 612,986 483,954 441,199 0 0 0TOTAL $5,819,680 $5,481,050 $5,488,256 $0 $0 $0Depreciation ($117,708) ($108,593) ($103,546) $0 $0 $0

RETAINED EARNINGSEnd of Year $18,368 $110,208 $28,326 $0 $0 $0Contributed Capital 1,626,164 1,626,164 1,626,164 0 0 0END OF YEAR $1,644,532 $1,736,372 $1,537,029 $0 $0 $0

CDE guidelines required Nutrition Services - Enterprise Fund to be moved to a Special Revenue Fund beginning in 2014-2015.

Summary Revenue and Expenditure History Nutrition Services Fund

Enterprise FundNutrition Services

213

Enterprise Fund Nutrition Services


214


Nutrition Services The Nutrition Services Special Revenue Fund accounts for the revenue and expenditures associated with the District's school breakfast and lunch programs. Funding is provided by food sales and the United States Department of Agriculture's National School Breakfast, Lunch, and Summer Food Programs. Beginning in the 2014-2015 school year, the Nutrition Service fund was reclassified from an Enterprise Fund to a Special Revenue Fund.

Total Expenditure = $0 Per Pupil Expenditure = $0

215



216

2011-12 Actual

2012-13Actual

2013-14Actual

2014-15Actual


REVENUE: Student Meals $1,402,312 $1,171,404 $993,206 $0 $0Ala Carte Lunch Sales 371,750 324,606 260,827 0 0Adult Meals 58,671 53,265 55,883 0 0Federal Reimbursement 3,720,826 3,519,861 3,549,297 0 0State Reimbursement 106,255 93,131 86,957 0 0Interest on Investment 963 1,550 1,192 0 0Miscellaneous 42,203 6,708 22,479 0 0Donated Commodities 344,232 510,958 422,618 0 0Total Revenue $6,047,212 $5,681,483 $5,392,459 $0 $0EXPENDITURE:Salaries and Benefits $2,886,727 $2,718,048 $2,714,470 $0 $0Food 1,967,210 1,758,270 1,860,338 0 0Non-Food 612,986 483,954 441,199 0 0Donated Commodities 352,757 520,778 472,249 0 0Total Expenditure $5,819,680 $5,481,050 $5,488,256 $0 $0Excess (Deficiency) of Revenue $227,532 $200,433 ($95,797) $0 $0Depreciation (117,708) (108,593) (103,546) 0 0Net Gain $109,824 $91,840 ($199,343) $0 $0RETAINED EARNINGS:Beginning of Year 239,444 18,368 110,208 0 0Contributed Capital 1,626,164 1,626,164 1,626,164 0 0Reserves - Encumbrance and Capital Outlay 0 0 0 0 0End of Year Unreserved $1,975,432 $1,736,372 $1,537,029 $0 $0

Enterprise FundNutrition Services

Summary Statement Nutrition Services (51)


217



218

Internal Service Fund Insurance (Fund 64)

Dental Insurance (Fund 63)

Medical Insurance (Fund 62)

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Re-Adopted

Budget2014-15

Anticipated


Beginning Fund Balance

Insurance $2,324,583 $1,819,932 $2,099,942 $1,542,892 $1,542,892 $1,215,449

Dental 572,319 607,904 617,381 608,007 608,007 729,618

Medical 504,719 2,570,848 3,485,009 1,420,773 1,420,773 1,863,740

TOTAL $3,401,621 $4,998,684 $6,202,332 $3,571,672 $3,571,672 $3,808,807

Revenue

Insurance $2,326,220 $2,135,081 $1,996,004 $10,000 $512,654 $10,000

Dental 1,273,532 1,230,198 1,220,610 1,387,281 1,198,497 1,387,281

Medical 12,345,257 11,745,905 12,595,578 13,784,000 13,902,736 13,784,000

TOTAL $15,945,009 $15,111,184 $15,812,192 $15,181,281 $15,613,887 $15,181,281

Expenditures

Insurance $2,830,871 $1,855,071 $2,553,054 $2,460,697 $2,390,097 $2,396,626

Dental 1,237,947 1,220,721 1,229,984 1,281,786 1,076,886 1,281,786

Medical 10,279,128 10,831,744 14,659,814 13,856,426 13,459,769 13,856,426

TOTAL $14,347,946 $13,907,536 $18,442,852 $17,598,909 $16,926,752 $17,534,838

Adjustments

Insurance $0 $0 $0 $1,550,000 $1,550,000 $1,550,000

Dental 0 0 0 0 0 0

Medical 0 0 0 0 0 0

TOTAL $0 $0 $0 $1,550,000 $1,550,000 $1,550,000

Ending Fund Balance

Insurance $1,819,932 $2,099,942 $1,542,892 $642,195 $1,215,449 $378,823

Dental 607,904 617,381 608,007 713,502 729,618 835,113

Medical 2,570,848 3,485,009 1,420,773 1,348,347 1,863,740 1,791,314

TOTAL $4,998,684 $6,202,332 $3,571,672 $2,704,044 $3,808,807 $3,005,250

Summary Revenue and Expenditure History Internal Services Fund

Internal Service Funds

219

Internal Service Funds Insurance


220


Insurance Colorado Revised Statutes, Section 22-45-103, allows school districts to maintain a fund created solely for the management of risk related activities. The Insurance Fund is funded by a transfer from the General Fund. Activities for this fund include: • Pure self-insurance needs for property, liability, and

workers compensation.

• Aggregate contributions for organized and licensed pool participation.

• Accumulation of funds to meet future self-insurance needs.

• Insurance premiums paid to commercial insurance firms. Coverage for property and liability is through membership in the Colorado School Districts Self Insurance Pool. Participation in pools and associations help keep costs to the district as low as possible.


221

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222

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticipated


REVENUE: Interest on Investments $12,043 $10,835 $8,145 $8,529 $10,000Insurance Premium-Employee Benefits 1,704,177 1,514,006 1,524,109 504,125 0Insurance Premium-Risk Management 610,000 610,000 463,750 0 0Miscellaneous 0 240 0 0 0Total Revenue $2,326,220 $2,135,081 $1,996,004 $512,654 $10,000EXPENDITURE:Salaries and Benefits $153,242 $131,663 $230,622 $494,518 $513,804Workers' Compensation 1,911,827 1,068,315 1,755,237 1,310,290 1,250,000Insurance Premiums/Bonds 698,322 586,817 492,353 500,240 555,822Uninsured Losses/Claims 8,762 6,963 (1,564) 755 2,000Supplies/Other 26,309 29,097 33,126 41,014 40,000Employee Assistance Program 8,054 32,216 43,280 43,280 25,000Wellness Program 24,355 0 0 0 10,000Total Expenditure $2,830,871 $1,855,071 $2,553,054 $2,390,097 $2,396,626Excess (Deficiency) of Revenue ($504,651) $280,010 ($557,050) ($1,877,443) ($2,386,626)Transfer From General Fund 0 0 0 1,550,000 1,550,000Excess (Deficiency) of Revenue & Transfer (504,651) $280,010 ($557,050) ($327,443) ($836,626)GAAP Basis Fund Balance (Deficit) at Beginning of Year 2,324,583 1,819,932 2,099,942 1,542,892 1,215,449GAAP Basis Fund Balance (Deficit) at End of Year $1,819,932 $2,099,942 $1,542,892 $1,215,449 $378,823Assigned to:Encumbrances (615,505) 0 (25,518) (5,000) (5,000)Unassigned Fund Balance at End of Year $1,204,427 $2,099,942 $1,517,374 $1,210,449 $373,823





4,376,173





4,126,173

Internal Service FundsInsurance

Summary Statement Insurance (64)

Increase to fund is due to the hiring of safety officers for schools.

223

Transfer fro 1550000Interest on In 10000

1560000

Salaries and $513,804 21.44%Workers' Co 1,250,000 52.16%Insurance Pr 555,822 23.19%Uninsured Lo 2,000 0.08%Supplies/Oth 40,000 1.67%Employee As 25,000 1.04%Wellness Pro $10,000 0.42%

$2,396,626 100.00%

Internal Service FundsInsurance

99.36%

0.64%

2015-2016 Insurance Revenue Summary

Transfer from General Fund Interest on Investments

21.44%

52.16%

23.19%

0.08%1.67%

1.04%0.42%

2015-2016 Insurance Expenditure Summary

Salaries and Benefits Workers' Compensation Insurance Premiums/BondsUninsured Losses/Claims Supplies/Other Employee Assistance ProgramWellness Program

224


Insurance Board AdoptionREVENUE:

Interest on Investments $10,000

Transfer from General Fund 1,550,000



Total Beginning Fund Balance & Revenue Available $2,775,449

EXPENDITURE:

Salaries and Benefits $513,804

Workers' Compensation 1,250,000

Insurance Premiums/Bonds 555,822

Uninsured Losses/Claims 2,000

Supplies/Other 40,000

Employee Assistance Program 25,000

Wellness Program 10,000


Ending Fund Balance Without Reserves 373,823

Encumbrance/Reserves 5,000

Total Expenditure, Ending Fund Balance, & Reserves $2,775,449

225



226

Internal Service Funds Dental Insurance

Dental Insurance The Dental Insurance Fund accounts for the self-insured payment of dental expenses for District 51 employees. Premiums are recorded in this fund and used to pay the dental expenses incurred by the employees.


227

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228

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticpated


REVENUE: Premiums/Contributions $1,273,532 $1,230,198 $1,220,610 $1,198,497 $1,387,281Total Revenue $1,273,532 $1,230,198 $1,220,610 $1,198,497 $1,387,281EXPENDITURE:Dental - Administration $84,860 $87,470 $94,701 $88,153 $90,775Dental - Claims 1,153,087 1,133,251 1,135,283 988,733 1,191,011Total Expenditure $1,237,947 $1,220,721 $1,229,984 $1,076,886 $1,281,786Excess (Deficiency) of Revenue $35,585 $9,477 ($9,374) $121,611 $105,495GAAP FUND BALANCE:Beginning of Year 572,319 607,904 617,381 608,007 729,618End of Year $607,904 $617,381 $608,007 $729,618 $835,113

Internal Service FundsDental Insurance

Summary Statement Dental Insurance (63)

229

Dental - Adm $90,775

Dental - Clai 1,191,011

Internal Service FundsDental Insurance

7.08%

92.92%

2015-2016 Dental Insurance Expenditure Summary

Dental - Administration Dental - Claims

230


Dental Insurance Board Adoption REVENUE:

Premiums $1,387,281


Beginning Fund Balance 729,618Total Beginning Fund Balance & Revenue Available $2,116,899

EXPENDITURE:

Dental - Administration $90,775

Dental - Claims 1,191,011


Ending Fund Balance 835,113Total Expenditure & Ending Fund Balance $2,116,899

231



232

Internal Service Funds Medical Insurance

Medical Insurance On November 11, 2003, the Board of Education approved the option to move to self-funding for employees’ medical coverage. This health benefit plan for employees became effective January 1, 2004. Self-funded plans are health plans developed and managed by the school district. The district uses a third-party administrator to support the plan. Under the self-insured arrangement, the district chooses to retain the risk rather than pass it on to an insurance company or Health Management Organization (HMO). Both the employee and employer may make monetary contributions to fund the plan, as with a traditional health insurance program. In order to insure against catastrophic losses, the district purchases “stop loss” insurance.


233

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234

2011-12Actual

2012-13Actual

2013-14Actual

2014-15Anticpated


REVENUE: Medical Insurance Premiums $12,272,117 $11,714,876 $12,541,360 $13,797,921 $13,754,000Cobra Insurance Premiums 67,850 20,918 46,892 99,410 30,000Interest on Investments 5,290 10,111 7,326 5,405 0Total Revenue $12,345,257 $11,745,905 $12,595,578 $13,902,736 $13,784,000EXPENDITURE:Medical - Administration/ Contracted Service $1,864,472 $2,153,629 $2,274,086 $2,510,932 $2,142,000Medical - Claims 8,414,405 8,602,008 12,307,867 10,937,287 11,456,776Miscellanous 0 76,064 75,556 2,427 255,150Supplies 251 43 2,305 8,923 2,000Training 0 0 0 200 500Total Expenditure $10,279,128 $10,831,744 $14,659,814 $13,459,769 $13,856,426Excess (Deficiency) of Revenue $2,066,129 $914,161 ($2,064,236) $442,967 ($72,426)Transfer from Other Funds 0 0 0 0 0Transfer to General Fund 0 0 0 0 0GAAP FUND BALANCE:Beginning of Year 504,719 2,570,848 3,485,009 1,420,773 1,863,740End of Year $2,570,848 $3,485,009 $1,420,773 $1,863,740 $1,791,314

Internal Service FundsMedical Insurance

Summary Statement Medical Insurance (62)

235

Medical Insu $13,754,000

Cobra Insura 30,000

Administrati $2,142,000 15.46%Medical - Cla 11,456,776 82.68%Miscellanous 257650 1.86%

$13,856,426

Internal Service FundsMedical Insurance

99.78%

0.22%

2015-2016 Medical Insurance Revenue Summary

Medical Insurance Premiums Cobra Insurance Premiums

15.46%

82.68%

1.86%

2015-2016 Medical Insurance Expenditure Summary

Medical - Administration/ Contracted Service

Medical - Claims Miscellanous/Supplies/Training

236


Medical Insurance Board Adoption REVENUE:

Medical Insurance Premiums $13,754,000

Cobra Insurance Premium 30,000

Interest on Investments 0


Beginning Fund Balance 1,863,740Total Beginning Fund Balance & Revenue Available $15,647,740

EXPENDITURE:

Medical - Administration/Contracted Service $2,142,000

Medical - Claims 11,456,776

Miscellanous 255,150

Supplies 2,000

Training 500


Ending Fund Balance 1,791,314

Transfer to General Fund 0Total Expenditure & Ending Fund Balance $15,647,740

237



238

State Reports Colorado Revised Statutes Compliance Statement

Budget Summary

Colorado Revised Statutes Compliance Statement Statements to comply with C.R.S. 22-44-105(2) A supporting explanatory schedule or statement, as needed, of sufficient detail to judge the validity thereof of anticipated revenues and proposed expenditures:

This budget's revenue projections were prepared using information provided by the Colorado Department of Education, the county assessor, the federal government, and other sources using methods recommended in the Financial Policies and Procedures Handbook. This budget's expenditure estimates were prepared based on program needs, enrollment projections, mandated requirements, employee contracts, contracted services, and anticipated changes in economic conditions using methods described in the Financial Policies and Procedures Handbook. Beginning Fund Balances and Revenues will equal or exceed budgeted expenditures and reserves.

A statement which summarizes the aggregate of revenues, appropriations, assets, and liabilities of each fund in balanced relations:

This budget includes the actual audited revenues, expenditures, and fund balances for the last completed fiscal year. The figures are contained in the district's annual audit available for review in the Mesa County Valley School District 51 office located at 2115 Grand Avenue, the Colorado Department of Education, or the State Auditor's office.

A disclosure of planned compliance with Section 20 of Article X of the State Constitution:

The 2015-2016 budget was prepared in compliance with the revenue, expenditures, tax limitation and reserve requirements of Section 20 of Article X of the Constitution.

239


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246

INFORMATIONAL SECTION

Critical Dates Fiscal Year 2015-2016

May 2015 31 School district/BOCES administration submits

proposed FY2014‐15 budget to district/BOCES board (22‐44‐108 (1)(c), C.R.S.) [30 days prior to the start of the new fiscal year].

June 2015 10 School district/BOCES publishes public notice stating

that the proposed FY2015‐16 budget is on file and stating the time and place for the budget hearing. This action must occur within ten days after submission of the proposed budget to the board (22‐44‐109, C.R.S.).

20 School district provides to CDE revised projection, if

any, of its October 2015 pupil enrollment figures on which FY2015‐16 school finance funding for the period July 2015 through November 2015 will be based. This revised projection is used until actual October 2015 counts are available and processed.

25 School district repays outstanding cash flow loans, if

any, to State Treasurer (22‐54‐110(2)(a), C.R.S.). (or a later alternative date as determined by the State Treasurer)

July 2015 1 Fiscal Year 2015‐2016 begins 24 Last day for School District to notify County Clerk of

intent to participate in an election. August 2015 8 Estimated date for CDE to open Data Pipeline system

to receive school district/BOCES FY2014‐15 financial data.

15 School district/BOCES/CSI submits pupil

transportation reimbursement claim (Form CDE‐40) to CDE for the July 1, 2013 – June 30, 2014, reimbursement period (22‐51‐105(1), C.R.S.).

25 County assessor certifies to school district the total

assessed valuation and the actual value of the taxable property in the district (39‐5‐128(1), C.R.S.)

September 2015 30 School districts shall provide to each charter school

in the district an itemized accounting of all its central administrative overhead costs. Actual costs shall be the amount charged to the charter school (22‐30.5‐112(2)(a.4)(I). (within 90 days of fiscal year end)

September 2015 30 The Institute shall provide to each institute charter

school an itemized accounting of all its central administrative overhead costs. Actual costs shall be the amount charged to the charter school (22‐30.5‐513(2)(d)(I).

30 School districts shall provide to each charter school

in the district an itemized accounting of all actual costs of district services the charter school chose, at its discretion, to purchase from the district (22‐30.5‐112(2)(a.4)(II).

October 2015 1 School district and Institute conducts pupil

membership count (22‐54‐103(10)(a), C.R.S.) and later reports the count via the Data Pipeline.

15 Last date for a school district seeking voter approval of bonded debt or other financial obligation to post or make available the required financial information per 1‐7‐908, C.R.S. (20 days before the election)

November 2015 2 Optional date for all districts to use for identifying

and counting Colorado Preschool Program preschool pupils and special education preschool pupils for funding. A district may use October 1 or November 1 counts for funding for preschool pupils only. Eliminates the need for waivers from pilot districts for preschool pupil alternative count dates.

10 Last date for school districts to submit October 1

pupil membership count to CDE via the Automated Data Exchange (ADE) system (22‐54‐112(2), C.R.S.). All pupil membership counts must be completed by this date, even if the alternative count date of November 1 is used for preschool pupils. (on or before November 10th)

17 School district provides to CDE a copy of its official

November 3, 2015, ballot questions or a copy of its official November 3, 2015, ballot marked with the word “sample” and the number of votes cast for the questions and the number of votes cast against the question. (CCR301‐39, 2254‐R‐13.01)

20 School district provides to CDE, through the

“directory process”, the names, addresses, positions, and term expirations of all school board members (22‐32‐109(1)(d),C.R.S.).

247

November 2015 30 Independent Auditor must provide the FY2013‐14

Audit to the School District within five months following the close of the fiscal year. (29‐1‐606(1)(b)C.R.S.)

30 School district entitled to “Additional Funding”, if

any, submits to CDE a certification signed by its auditor of its projected FY2013‐14 spending limit pursuant to the Taxpayer’s Bill of Rights (TABOR) (22‐54‐104.3 (2.7), C.R.S.). Note: certification is not required if district previously has held a successful “de‐Brucing” election.

December 2015 15 School district certifies to county commissioners,

copied to CDE, the mill levies for the various property tax‐supported funds of the district (39‐5‐128(1), C.R.S.).

31 School district/BOCES must approve their FY 2014‐15

Data Pipeline financial data; must complete their Bolded Balance Sheet Report, Auditor’s Integrity Check Report, and must download their final Data Pipeline.

31 School district/BOCES must have their FY 2014‐15

Audits postmarked to CDE and the Office of the State

Auditor. Audits must have final copies of the “Auditor’s Integrity Check Report” bound in the audit and must include a copy of the “Bolded Balance Sheet Report” with the audit. (29‐1‐606(3), C.R.S.)

December 2015/January 2016

School district reports the estimated number of students expected to be enrolled in all “qualified” charter schools and institute charter schools during the next budget year. School district shall notify CDE as to whether each charter school is a qualified charter school.

25th of Month

School district receives state share via electronic wire funds transfer (22‐54‐115(3), C.R.S.).

Monthly

School district notifies CDE of any potential Contingency Reserve assistance needs (22‐54‐117, C.R.S.).

Quarterly

District board of education must review financial condition of the school district. (22‐45‐102(1)(b), C.R.S.)

248

Variance withFinal Budget -

Actual PositiveOriginal Final Amounts (Negative)

REVENUES Local sources:

Property taxes $ 50,016,825 $ 47,490,319 $ 46,692,505 $ (797,814) Delinquent taxes 210,000 210,000 119,738 (90,262) Specific ownership tax 8,447,196 8,447,196 7,867,676 (579,520) Interest and penalties on

delinquent taxes 190,000 190,000 135,817 (54,183) Tuition 25,000 25,000 21,375 (3,625) Investment income 71,800 71,800 41,689 (30,111) District services to charter school - - 88,848 88,848 Miscellaneous 1,387,000 1,307,000 1,288,362 (18,638)

60,347,821 57,741,315 56,256,010 (1,485,305) State sources:

State equalization entitlement 83,367,914 86,589,307 85,582,234 (1,007,073) Special education 3,861,790 3,861,790 4,414,014 552,224 Transportation 1,362,229 1,362,229 1,350,401 (11,828) Vocational education 1,131,209 1,131,209 2,263,213 1,132,004 Small attendance center 91,548 91,548 132,227 40,679 English language proficiency 140,880 140,880 113,301 (27,579)

89,955,570 93,176,963 93,855,390 678,427 Federal sources:

Mineral leases 800,000 630,000 504,799 (125,201) Other 68,000 68,900 99,036 30,136

868,000 698,900 603,835 (95,065)

Total revenues 151,171,391 151,617,178 150,715,235 (901,943)

(Continued)

Mesa County Valley School District No. 51GENERAL FUND AND COLORADO PRESCHOOL FUND

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL

For the fiscal year ended June 30, 2014

Budgeted Amounts

249



EXPENDITURESCurrent:

Instructional services:Elementary education 25,201,225 26,092,698 24,362,633 1,730,065 Middle school education 14,192,388 14,739,801 13,827,178 912,623 High school education 14,870,997 15,478,756 15,097,765 380,991 Vocational education/UTEC 1,641,563 1,806,259 1,826,945 (20,686) High school programs 2,205,753 2,201,188 1,978,422 222,766 Integrated educational programs 2,574,025 1,892,227 1,849,513 42,714 Preschool/extended day programs 3,449,478 2,836,533 2,555,649 280,884 Extended enrichment education 850,316 949,373 902,897 46,476 Library 336,774 318,755 312,115 6,640 General instruction 8,509,509 8,526,411 8,563,437 (37,026) Music activities 3,763,430 3,831,567 3,588,262 243,305 Physical activities 3,690,279 3,492,816 3,366,776 126,040 Special education 13,406,373 14,378,012 13,025,415 1,352,597 Cocurricular activities 1,528,740 1,472,711 1,604,525 (131,814)

Total instructional services 96,220,850 98,017,107 92,861,532 5,155,575

Instructional support:Instructional:

Social work/attendance 898,611 887,866 974,669 (86,803) Counseling 4,563,562 4,540,474 4,285,584 254,890 Nursing/mental health 1,902,096 2,036,123 1,978,532 57,591 Psychologists 1,219,701 1,287,550 1,300,526 (12,976) Audiologists/therapists 187,480 198,834 196,694 2,140 Assessment/staff development 1,680,910 1,639,036 2,036,115 (397,079) Media services 1,453,049 1,367,540 1,340,533 27,007 Instructional technology 315,020 331,219 459,771 (128,552) Program administration 1,722,470 1,755,511 1,750,167 5,344

13,942,899 14,044,153 14,322,591 (278,438)

General administration:Board of Education 73,323 148,323 118,659 29,664 Legal services 290,000 290,000 290,149 (149) Treasurer's fee 135,000 135,000 155,108 (20,108) Audit services 32,000 32,000 44,471 (12,471) Office of the superintendent 369,752 378,170 409,304 (31,134) Instructional directors 697,289 726,552 745,339 (18,787) Community partnerships 37,131 13,047 36,978 (23,931) School administration 10,628,974 10,664,551 10,995,542 (330,991)

12,263,469 12,387,643 12,795,550 (407,907) Total instructional support 26,206,368 26,431,796 27,118,141 (686,345)

Budgeted Amounts




250



Business support:Business:

Business/finance office 1,149,876 1,252,689 1,142,300 110,389 Indirect cost reimbursements (450,000) (450,000) (289,156) (160,844) Purchasing 299,369 287,447 250,542 36,905 Warehouse 397,314 410,575 380,459 30,116 Print shop 142,364 145,790 136,701 9,089 Maintenance 846,216 841,079 1,290,035 (448,956) Custodial 9,170,730 8,862,813 8,287,117 575,696 Grounds maintenance 1,111,802 1,033,719 1,176,899 (143,180) Craftsmen 2,038,039 2,194,124 2,224,236 (30,112) Transportation 5,402,747 5,470,506 5,964,789 (494,283)

20,108,457 20,048,742 20,563,922 (515,180) Central:

Communication 381,391 442,716 435,358 7,358 Human resources 809,813 786,349 1,182,757 (396,408) Information technology 1,966,013 1,915,633 2,186,174 (270,541) Grant development 134,492 125,586 123,494 2,092 Support severance payments 224,532 303,719 713,299 (409,580)

3,516,241 3,574,003 4,641,082 (1,067,079) Total business support 23,624,698 23,622,745 25,205,004 (1,582,259)

Community Services: 14,000 14,000 33,389 (19,389) Total current expenditures 146,065,916 148,085,648 145,218,066 2,867,582

Contingency 9,261,150 8,797,558 - 8,797,558 Debt Service:

Principal - - 1,815,848 (1,815,848) Interest and fiscal charges 2,500 2,500 348,178 (345,678)

Total debt service expenditures 2,500 2,500 2,164,026 (2,161,526) Total expenditures 155,329,566 156,885,706 147,382,092 9,503,614

Excess (deficiency) of revenuesover (under) expenditures (4,158,175) (5,268,528) 3,333,143 8,601,671

OTHER FINANCING USESTransfers out 4,102,972 3,704,568 3,218,890 485,678

Net change in fund balances (8,261,147) (8,973,096) 114,253 9,087,349

Fund balances - beginning 8,261,147 8,973,096 8,973,096 -

Fund balances - ending $ - $ - $ 9,087,349 $ 9,087,349

The notes to the financial statements are an integral part of this statement. (Concluded)

Budgeted Amounts




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0.34

%$2

0.82

0.42

%0.

55%

0.29

%0.

30%

0.13

%0.

26%

0.20

%0.

29%

0.16

%0.

15%

Fed

eral

Ed

Jobs

Rev

enue

99,0

360.

07%

$4.0

80.

02%

0.11

%2.

59%

Sta

te F

isca

l Sta

biliz

atio

n F

unds

00.

00%

$0.0

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rant

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%$0

.00

0.04

%0.

04%

0.06

%0.

10%

0.04

%0.

09%

0.04

%0.

04%

0.04

%0.

04%

Tot

al F

eder

al S

ourc

es60

3,83

50.

40%

24.9

00.

49%

0.70

%3.

93%

0.39

%0.

17%

0.34

%0.

24%

0.33

%0.

20%

0.19

%

Tot

al R

even

ues

149,

302,

494

100.

00%

$6,1

57.0

010

0.00

%10

0.00

%10

0.00

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0.00

%10

0.00

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0.00

%10

0.00

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0.00

%99

.76%

100.

00%

PP

R=

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51 S

tabi

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ion

Fac

tor

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154.

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rans

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20,8

94.2

20,9

12.5

0

20,9

64.9

0

21,0

25.2

0

20,9

42.7

0

20,8

39.7

0

20,2

41.0

0

20,2

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0

19,6

55.5

0

19,1

96.5

0

19,1

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0

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(00

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,871

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51.5

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175.

6152

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52.3

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55.3

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55.0

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56.6

1%56

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56.9

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peci

al E

duca

tion(

17X

X)

12,8

39,9

738.

61%

273.

588.

42%

7.97

%7.

94%

8.28

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86%

8.60

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79%

9.09

%9.

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9.31

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ar A

ctiv

ities

(180

0-19

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1,60

4,52

51.

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2.95

1.10

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1.05

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1.10

%1.

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1.10

%1.

12%

1.27

%1.

23%

Tot

al In

stru

ctio

nal

91,3

16,3

2861

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3,45

2.14

62.3

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62.1

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Sup

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s:S

tude

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Att

enda

nce

and

Soc

ial W

ork

(211

X)

978,

271

0.66

%40

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0.63

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54%

0.59

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62%

0.60

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80%

0.62

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55%

0.48

%0.

48%

Gui

danc

e S

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ces

(212

0)4,

905,

835

3.29

%20

2.66

3.32

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17%

3.39

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3.23

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63%

2.29

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29%

2.62

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49%

Hea

lth S

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ces

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978,

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1.33

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1.46

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24%

1.14

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0.96

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0.90

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83%

0.81

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Psy

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al S

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(214

0)1,

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113

0.87

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0.83

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0.57

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er S

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4.34

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stru

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nal S

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2200

, 22

30,

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1.88

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1,33

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213)

319,

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0.52

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1,34

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55.3

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l Sta

ff S

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118,

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1,68

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0.76

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1,80

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1.31

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1,91

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and

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9.84

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)5,

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3.72

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3.74

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Indi

rect

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t R

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0%-0

.30%

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9%-0

.74%

Tot

al B

usin

ess

Ser

vice

s21

,389

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14.3

5%88

3.61

14.2

9%14

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14.3

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14.1

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2%14

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13.6

7%C

entr

alS

tude

nt S

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ces(

2800

)20

3,00

90.

14%

8.39

0.20

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0.21

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27%

0.32

%0.

30%

0.27

%0.

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Com

mun

icat

ions

(282

0)23

4,06

40.

16%

9.67

0.16

%0.

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0.25

%0.

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22%

0.22

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0.21

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807,

177

0.54

%33

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0.54

%0.

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0.59

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0.69

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0.60

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0.51

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rmat

ion

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tem

s(28

40-2

845)

2,18

6,17

41.

47%

90.3

11.

72%

1.55

%1.

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1.40

%1.

47%

1.26

%1.

36%

1.51

%1.

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1.59

%R

isk

Man

agem

ent

(285

0)49

9,07

40.

33%

20.6

20.

23%

0.22

%0.

27%

0.31

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0.27

%0.

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0.18

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ther

(29

XX

)70

9,23

00.

48%

29.3

00.

33%

0.71

%0.

39%

0.19

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20%

0.30

%0.

30%

0.29

%0.

31%

0.48

%T

otal

Cen

tral

Ser

vice

s4,

638,

728

3.11

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1.63

3.18

%3.

39%

2.94

%2.

94%

3.11

%2.

97%

3.06

%3.

07%

2.98

%3.

14%

Tot

al S

uppo

rt S

ervi

ces

144,

450,

650

35.3

2%35

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34.4

9%35

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35.1

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33.4

3%33

.06%

33.0

8%32

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Com

mun

ity S

ervi

ces

(330

0)18

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0.01

%0.

750.

01%

0.03

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02%

0.02

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0.09

%0.

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0.01

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acili

ties

acqu

isiti

on a

nd c

onst

ruct

ion

(400

0)0

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0.00

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0.00

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0.00

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0.00

%0.

00%

0.00

%D

ebt

Ser

vice

s (5

100)

1,35

4,46

70.

91%

55.9

50.

13%

0.73

%0.

51%

0.00

%0.

00%

0.01

%0.

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0.01

%0.

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0.00

%O

ther

Fin

anci

ng U

ses-

Tra

nsfe

r O

ut (

(52X

X)

3,21

8,89

02.

16%

132.

972.

23%

2.30

%2.

81%

0.12

%0.

13%

0.12

%0.

19%

0.10

%0.

01%

0.03

%T

otal

Oth

er4,

591,

427

3.08

%18

9.67

2.38

%3.

07%

3.34

%0.

14%

0.49

%0.

22%

0.31

%0.

12%

0.02

%0.

04%

Tot

al E

xpen

ditu

res

149,

042,

077

100.

00%

100.

00%

100.

00%

100.

00%

100.

00%

100.

00%

100.

00%

100.

00%

100.

00%

100.

00%

PP

R=

$7,4

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1,1

51 S

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ion

Fac

tor

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Fun

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20,8

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20

,965

21,0

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,943

20,8

4020

,241

20,2

0619

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19,1

9719

,197

Mes

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Sch

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#51

Gen

eral

Fu

nd

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ual

Exp

end

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res-

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AP

Bas

isF

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un

e 30

, 20

14

253

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Adopted

2016-17Projected

2017-18Projected

2018-19Projected

Proj. Growth

RateREVENUE:Property Tax $42,428,865 $38,647,721 $38,866,152 $38,763,190 $39,926,085.70 $41,123,868 $42,357,584.32 3.00%Specific Ownership 7,386,680 7,867,676 8,227,616 8,428,508 $8,554,935.62 $8,811,584 $9,075,931.20 1.50%Interest 47,286 40,902 32,456 33,105 $34,098.15 $35,121 $36,174.73 3.00%Other Local 849,494 1,257,813 1,054,823 942,198 $970,463.94 $999,578 $1,029,565.19 3.00%Override Election 1996 4,286,353 4,247,054 4,219,290 4,247,054 $4,310,759.81 $4,375,421.21 $4,441,052.53 1.50%Override Election 2004 4,134,494 4,053,284 3,992,097 4,053,284 $4,114,083.26 $4,175,794.51 $4,238,431.43 1.50%State 87,215,910 92,584,209 104,184,008 109,363,632 $112,644,540.96 $116,023,877 $119,504,593.50 3.00%Independence Academy (1,670,134) 0 0 0 0 0 0Glade Park Community School (97,055) 0 0 0 0 0 0Juniper Ridge 0 0 0 0 0 0 0Mesa Valley Vision - HCP 0 0 0 0 0 0 0Grande River Virtual Academy 0 0 0 0 0 0 0Mineral Lease 613,140 504,799 338,684 345,458 $355,821.74 $366,496 $377,491.28 3.00%Federal 94,512 99,036 82,763 85,991 $88,570.73 $91,228 $93,964.69 3.00%Total Revenue $145,289,545 $149,302,494 $160,997,889 $166,262,420 $170,999,360 $176,002,968 $181,154,789 3.27%EXPENDITURE:Salaries/Benefits 119,590,841 123,484,094 130,179,840 132,242,363 $136,209,633.89 $140,295,922.91 $144,504,800.59 3.00%Contracted Services 12,968,012 13,227,322 10,977,063 13,497,670 $13,700,135.05 $13,905,637.08 $14,114,221.63 1.50%Supplies/Materials 7,720,032 7,217,707 6,797,648 8,290,883 $8,456,700.66 $8,625,834.67 $8,798,351.37 2.00%Equipment 1,639,101 710,199 715,542 690,503 $704,313.06 $718,399.32 $732,767.31 2.00%Other (223,169) 1,183,865 (113,598) (510,191) ($525,496.73) (356,900) (356,900) 3.00%Transfer 3,437,223 3,218,890 13,039,578 13,212,896 $13,278,960.48 $13,345,355.28 $13,412,082.06 0.50%Total Expenditure $145,132,040 $149,042,077 $161,596,073 $167,424,124 $171,824,246 $176,534,249 $181,205,323 3.61%Expenditure/Contingency + (-) Revenue $157,505 $260,417 ($598,184) ($1,161,704) ($824,887) ($531,281) ($50,534)Transfer to Medical Fund 0 0 0 0 0 0 0

GAAP Basis Fund Balance (Deficit) at Beginning of Year $8,507,884 $8,665,389 $8,925,806 $8,327,622 $7,165,918 $6,341,032 $5,809,750GAAP Basis Fund Balance (Deficit) at End of Year $8,665,389 $8,925,806 $8,327,622 $7,165,918 $6,341,032 $5,809,750 $5,759,216Reserves/Designations:Inventories (239,452) (269,092) (250,000) (250,000) (250,000) (250,000) (250,000)Encumbrances (214,504) (156,825) (300,000) (300,000) (300,000) (300,000) (300,000)Unreserved/Undesignated Fund Balance $8,211,433 $8,499,889 $7,777,622 $6,615,918 $5,791,032 $5,259,750 $5,209,216Funded Student Growth Estimate (0.25%) 20,908.3 20,894.2 21,021.1 21,071.1 21,126.4 21,176.4 21,226.1

REVENUE ASSUMPTIONS: The column of "Projected Growth Rate" is the rate of growth used in making the projection.

EXPENDITURE ASSUMPTIONS:

ADDITIONAL ASSUMPTIONS:

CDE guidelines require that program revenues be recorded as transfers beginning in 2014-2015.

Glade Park Community School was closed at the end of 2012-2013. Juniper Ridge Community School was approved beginning in the 2013-2014 school year. Mesa Valley Community School became a charter in the 2014-2015 school year.

General Fund (10)

Budget Projection by Object

Projections include anticipated adjustments that will need to be made based on State and Local economic times.

Property Tax is estimated to increase 3% based on projections of assessed and market values. 2013 was a reassessment year and property values rose slightly. Future years show a gradual increase.State equalization funding is projected to increase 3.0%. Future years show a gradual increase based on expected student count. Specific Ownership taxes have decreased and are expected to show slow growth. Interest continues to show a slow increase. Override Election is based on assessed value, mill levy changes, and growth.

Projections are strictly "roll forward" based and do not anticipate additional programs or program growth.

Teaching staff will be adjusted between schools each year as the student population is anticipated to adjust slowly. Average teacher salary plus benefits used is $62,000. Professional Development staff and expenditures will be increased gradually to increase teacher support and teaching methods.Contracted Services, Supplies/Materials, & Equipment are expected to increase 1.5 to 2% due to funding.

Salaries/Benefits based with a 3.07% anticipated increase to occur in future years.

254

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18Projected

2018-19Projected

Proj. Growth

RateREVENUE:Program Revenue:

Preschool $1,523,426 $1,585,507 $0 $0 $0 $0 $0Interest 1,271 787 668 800 $824.00 $848.72 $874.18 3.00%Miscellaneous 0 0 0 0 0 0 0Total Revenue $1,524,697 $1,586,294 $668 $800 $824 $849 $874 19.76%EXPENDITURE:Salaries $934,321 $971,474 $1,706,777 $1,792,759 $1,846,541.77 $1,901,938.02 $1,958,996.16 3.00%Benefits 327,068 364,951 583,150 619,119 637,693 656,823 676,528 3.00%In-service 96 3,150 5,087 10,000 10,300 10,609 10,927 3.00%Contracted Service 192,491 183,872 192,491 192,491 196,341 200,268 204,273 2.00%Field Trips 0 0 0 0 15,000 15,300 15,606 2.00%Supplies/Materials 9,435 14,494 78,823 18,225 18,590 18,961 19,341 2.00%Equipment 0 0 718 15,000 15,300 15,606 15,918 2.00%Administrative Supplies/Equipment 13,759 22,391 37,271 130,620 133,232 135,897 138,615 2.00%Transportation 0 0 0 0 0 0 0Administrative Costs 0 0 0 146,180 150,565 155,082 159,735 3.00%Total Expenditure $1,477,170 $1,560,332 $2,604,317 $2,924,394 $3,023,562 $3,110,485 $3,199,939 3.39%Excess (Deficiency) of Revenue $47,527 $25,962 ($2,603,649) ($2,923,594) ($3,022,738) ($3,109,636) ($3,199,065)Transfer from General Fund 0 0 2,815,021 2,923,594 2,982,066 3,041,707 3,102,541 2.00%GAAP Basis Fund Balance (Deficit) at Beginning of Year 260,180 307,707 333,669 545,041 545,041 504,368 436,440Gaap Basis Fund Balance (Deficit) at End of Year $307,707 $333,669 $545,041 $545,041 $504,368 $436,440 $339,916Preschool FTE 215.5 243.0 242.5 242.5 242.5 242.5 242.5Kindergarten FTE 0.0 0.0 180.0 180.0 180.0 180.0 180.0Total FTE 215.5 243.0 422.5 422.5 422.5 422.5 422.5

CDE guidelines require that program revenues be recorded as transfers beginning in 2014-15.

Colorado Preschool Program Fund (19)

Budget Projection by Object

Salaries based on 3.0% increase for future years. There has been no student increase included.

The Administrative costs were added back in 2014-15 and are planned to continue.

Projections from 2015-16 to 2017-18 are based on 2.0% increase on base from state.

Contracted Services were decreased 2% based on funding.

Supplies/Materials reflect a 2% increase.

Projections for 2015-16 to 2018-19 are strictly "roll forward" based and do not anticipate additional programs or program growth.

REVENUE ASSUMPTIONS:


ADDITIONAL ASSUMPTIONS: In 2014-15, 180 E-Care Kindergarten slots were received, in addition to the Preschool FTEs.

255

2012-13Actual

2013-14Actual

2014-15Anticpated

2015-16 Budget

2016-17Projected

2017-18Projected

2018-19Projected

Proj. Growth

RateREVENUE: Student Meals $0 $0 $1,095,551 $1,213,717 $1,274,403 $1,338,123 $1,405,029 5.00%Ala Carte Lunch Sales 0 0 223,939 216,315 $227,131 $238,487 $250,412 5.00%Adult Meals 0 0 57,941 56,542 $57,673 $58,826 $60,003 2.00%Federal Reimbursement 0 0 3,841,319 4,051,284 $4,172,823 $4,298,007 $4,426,947 3.00%State Reimbursement 0 0 97,012 102,470 $105,544 $108,710 $111,972 3.00%Interest on Investment 0 0 0 0 $0 $0 $0Miscellaneous 0 0 35,295 27,000 $27,540 $28,091 $28,653 2.00%Donated Commodities 0 0 357,919 355,591 $366,259 $377,246 $388,564 3.00%Total Revenue $0 $0 $5,708,976 $6,022,919 $6,231,372 $6,447,491 $6,671,579 3.46%EXPENDITURE:Salaries and Benefits $0 $0 $2,800,237 $2,967,804 3,056,838 3,148,543 3,243,000 3.00%Food 0 0 2,179,380 2,203,097 2,269,190 2,337,266 2,407,384 3.00%Non-Food 0 0 566,023 496,427 511,320 526,659 542,459 3.00%Donated Commodities 0 0 357,919 355,591 366,259 377,246 388,564 3.00%Total Expenditure $0 $0 $5,903,559 $6,022,919 $6,203,607 $6,389,715 $6,581,406 3.00%Excess (Deficiency) of Revenue $0 $0 ($194,583) $0 $27,765 $57,777 $90,173GAAP Basis Fund Balance (Deficit) at Beginning of Year 0 0 468,640 274,057 274,057 301,822 359,599GAAP Basis Fund Balance (Deficit) at End of Year $0 $0 $274,057 $274,057 $301,822 $359,599 $449,772Reserves/Designations: 0Less Amount for Encumbrance 0 0 (25,000) (25,000) (25,000) (25,000) (25,000)Unreserved/Undesignated Fund Balance at End of Year $0 $0 $249,057 $249,057 $276,822 $334,599 $424,772

REVENUE ASSUMPTIONS: The column of "Projected Growth Rate" is the rate of growth used in making the projection.


ADDITIONAL ASSUMPTIONS:

CDE guidelines require that program revenues be recorded as transfers beginning in 2014-2015.Projections include anticipated adjustments that will need to be made based on State and Local economic times.

Salaries/Benefits based with a 3.07% anticipated increase to occur in future years.


Beginning fund balance reflects change from Retained Earnings, which includes capital assets, to a fund balance where capital assets are not recorded.

Nutrition Services Fund (21)Budget Projection by Program

Property Tax is estimated to increase 3% based on projections of assessed and market values. 2013 was a reassessment year and property values rose slightly. Future years show a gradual increase.

Contracted Services, Supplies/Materials, & Equipment are expected to increase 1.5 to 2% due to funding.

Projections are strictly "roll forward" based and do not anticipate additional programs or program growth.

256

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18Projected

2018-19Projected

Proj. Growth

RateREVENUE:Athletic Fees/Passes $324,507 $332,872 $290,000 $308,000 $327,127 $347,441 $369,017 6.21%Gate Receipts 211,799 214,936 210,000 230,000 233,450 236,952 240,506 1.50%Misc Revenue 59,300 99,766 57,000 60,000 61,200 62,424 63,672 2.00%Total Revenue $595,606 $647,574 $557,000 $598,000 $621,777 $646,817 $673,196 7.36%EXPENDITURE:Playoffs $87,986 $110,523 $102,240 $119,000 121,380 123,808 126,284 2.00%Basketball, Girls 40,054 42,167 39,819 41,500 42,330 43,177 44,040 2.00%Cheerleader/Poms 9,951 13,379 12,528 15,000 15,300 15,606 15,918 2.00%Golf, Girls 6,582 3,525 7,150 8,000 8,160 8,323 8,490 2.00%Soccer, Girls 17,939 16,107 16,450 17,000 17,340 17,687 18,041 2.00%Softball, Girls 19,462 20,784 22,087 28,750 29,325 29,912 30,510 2.00%Swimming, Girls 5,875 11,853 10,384 11,500 11,730 11,965 12,204 2.00%Tennis, Girls 6,089 6,351 6,325 6,500 6,630 6,763 6,898 2.00%Lacrosse, Girls 18,740 30,518 25,000 25,000 25,500 26,010 26,530 2.00%Volleyball 33,103 36,155 39,546 34,000 34,680 35,374 36,081 2.00%Baseball 29,043 35,554 23,900 28,750 29,325 29,912 30,510 2.00%Basketball, Boys 40,591 48,366 38,239 40,200 41,004 41,824 42,661 2.00%Football 101,462 101,250 108,324 104,000 106,080 108,202 110,366 2.00%Golf, Boys 5,613 6,540 6,752 8,000 8,160 8,323 8,490 2.00%Soccer, Boys 14,663 17,694 18,752 16,500 16,830 17,167 17,510 2.00%Swimming, Boys 5,387 8,128 4,200 4,500 4,590 4,682 4,775 2.00%Tennis, Boys 5,136 3,151 5,044 6,500 6,630 6,763 6,898 2.00%Lacrosse, Boys 29,010 26,171 25,000 25,000 25,500 26,010 26,530 2.00%Wrestling 33,529 31,356 39,722 32,800 33,456 34,125 34,808 2.00%Cross Country 8,204 9,769 9,831 12,000 12,240 12,485 12,734 2.00%Track 15,153 27,206 23,700 26,500 27,030 27,571 28,122 2.00%Scholarships 656 19,698 10,000 5,000 5,100 5,202 5,306 2.00%Athletic Trainers 0 2,000 18,000 5,000 5,100 5,202 5,306 2.00%Contingency 0 0 7,500 10,000 10,200 10,404 10,612 2.00%Vehicle Use 22,391 21,863 1,000 20,000 20,400 20,808 21,224 2.00%Catastrophic Insurance 0 0 5,000 7,650 7,803 7,959 8,118 53.00%Total Expenditure $556,619 $650,108 $626,493 $658,650 $671,823 $685,259 $698,965 5.13%

Excess (Deficiency) of Revenue $38,987 ($2,534) ($69,493) ($60,650) ($50,046) ($38,442) ($25,769)Reallocation from Transportation 0 0 0 0 0 0 0Transfer from General Fund 20,190 20,190 20,190 20,190 20,190 20,190 20,190Excess (Deficiency) of Revenue & Transfer $59,177 $17,656 ($49,303) ($40,460) ($29,856) ($18,252) ($5,579)BUDGETARY FUND BALANCE:Beginning of Year 97,963 157,140 174,796 125,493 85,033 55,177 36,924End of Year $157,140 $174,796 $125,493 $85,033 $55,177 $36,924 $31,346

REVENUE ASSUMPTIONS:Athletic Fees were increased from $110 to $140 per sport in 2012-2013 and gate receipts are are projected to increase . A 6% increase yearly was used for future years.


Physical Activities Fund (23)

Budget Projection by Program

Estimated 2% increase yearly in costs for future years.

257

2012-13Actual

2013-14Actual

2014-15 Anticipated

2015-16Budget

2016-17Projected

2017-18Projected

2018-19Projected

Proj. Growth

RateREVENUE:Commissions $59,290 $53,442 $42,000 $46,000 45,540 45,085 44,634 -1.00%Electrical 7,308 7,308 6,804 7,308 7,308 7,308 7,308 0.00%In-Kind 0 0 0 0 0 0 0Interest 433 306 275 0 0 0 0Miscellaneous 0 0 0 0 0 0 0Total Revenue $67,031 $61,056 $49,079 $53,308 $52,848 $52,393 $51,942 8.62%EXPENDITURE:SBA Accounts $30,000 $30,067 $22,500 $20,000 20,400 20,808 21,224 2.00%Staff Development 5,367 6,664 10,500 12,000 12,240 12,485 12,734 2.00%Programs: 11,446 11,967 17,000 9,250 9,343 9,436 9,530 1.00%

Carryover Projects 5,000 0 0 0 0 0 0Recognition 2,188 5,000 0 0 0 0 0Support Supplies/Equipment 0 0 0 0 0 0 0Scholarships 0 0 0 0 0 0 0Travel 0 0 0 0 0 0 0Board Approved Programs 715 4,000 6,000 6,000 5,940 5,881 5,822 -1.00%Electrical Reimbursement 7,308 7,308 7,300 7,308 7,308 7,308 7,308 0.00%Total Expenditure $62,024 $65,006 $63,300 $54,558 $55,231 $55,917 $56,619 -13.81%Excess (Deficiency) of Revenue $5,007 ($3,950) ($14,221) ($1,250) ($2,383) ($3,525) ($4,677)GAAP Basis Fund Balance (Deficit) at Beginning of Year 152,948 157,955 154,005 139,784 138,534 136,152 132,627GAAP Basis Fund Balance (Deficit) at End of Year $157,955 $154,005 $139,784 $138,534 $136,152 $132,627 $127,950RECONCILIATION TO BUDGETARY BASIS:Less Amount for Encumbrance (6,400) 0 (5,000) (5,000) (5,000) (5,000) (5,000)Budgetary Unreserved Fund Balance at End of Year $151,555 $154,005 $134,784 $133,534 $131,152 $127,627 $122,950



Note: To continue with a fund balance, adjustments have been made. Program funds carryover, Staff Development, and Board Approved Programs were reduced. A beverage contract with Coca-Cola began January 1, 2009.

Commission revenue is based on consumption and is expected to increase slightly.

All programs were reduced due to reduced funding in 2011-2012. Future years show a 3% increase. SBA accounts distributions are based on consumption.

Beverage Fund (27)


258

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18 Projected

2018-19 Projected

Proj. Growth

RateREVENUE:Federal 12,291,715$ 12,581,661$ 17,201,481$ 15,935,963$ 15,841,900$ 16,780,900$ 17,319,900$ 8.68%State & Local 1,433,517 1,629,395 3,626,365 3,577,982 966,466 854,433 932,933 -73.93%Total Revenue 13,725,232$ 14,211,056$ 20,827,846$ 19,513,945$ 16,808,366$ 17,635,333$ 18,252,833$ EXPENDITURE:21st Century Community Learning Centers $472,989 $333,258 $334,226 $0 $0 $0 $0 0.00%21st Century Local Before/After School 0 0 80 80 0 0 0 0.00%

Advanced Placement Disadvantaged Students 9,344 0 3,240 0 0 0 0 0.00%Aid for Homeless Families 0 754 15,000 15,000 15,000 15,000 15,000 0.00%Ametek REACH Homeless Grant 2,085 4,006 22,398 22,398 10,000 10,000 10,000 -55.35%ARVD Heart to Hope CPR/AED Trainng 0 2,166 2,834 3,374 0 0 0 0.00%Attendance Incentives for Studients 0 0 0 3,000 3,000 3,000 3,000 0.00%Bacon Family Foundaton 1,780 0 3,877 3,741 4,000 4,000 3,500 -6.44%Bacon Family Foundation - Mesa County Partnership for Children & Families - Bullying Focus Group Grant 0 0 178 0 0 0 0 0.00%Business Education 51 Foundation 0 0 1,000 1,000 1,000 1,000 1,000 0.00%CDC Technical Assistance 0 0 4,656 4,656 3,000 2,000 1,000 -78.52%Charter School Capital Construction 12,949 28,333 121,089 125,000 10,000 30,000 100,000 -20.00%Child Care Development Fund 12,496 7,266 30,000 30,000 30,000 30,000 30,000 0.00%Child Care Development Fund: Readiness 179 0 721 566 0 0 0 -100.00%Colorado Curribulum Building Program 0 1,290 0 0 0 0 0 0.00%Colorado Health Foundation 273,168 1,832 0 238,000 0 0 0 -100.00%Colorado Health Foundation-Nutrition Services Meals from Scratch 0 265,011 923 0 0 0 0 0.00%Colorado Legacy Foundation 9,978 20,810 47,610 0 0 0 0 #DIV/0!Colorado Library Program 0 5,681 5,541 0 0 0 0 0.00%Colorado READ Act 0 83,782 1,223,481 1,200,000 0 0 0 -100.00%

Colorado Wraparound Collabortive Management 231 0 169 0 0 0 0 -100.00%Community Partnership 0 0 1,118 1,120 500 500 500 -55.36%Denver Foundation 1 0 0 0 0 0 0 0.00%Developmental Evaluation Clinic 4,342 117 40,000 31,933 31,933 31,933 31,933 0.00%Early Literacy Grant Program 0 222,190 252,336 223,000 0 0 0 -100.00%Education for Homeless Children/Youth 37,000 37,000 38,900 38,900 38,900 38,900 38,900 0.00%Educator Effectiveness Liason 0 0 30,000 25,000 0 0 0 -100.00%ELPA PD & Student Support 0 0 252,788 150,000 0 0 0 -100.00%El Pomar Foundation 11,004 1,843 4,340 0 0 0 0 0.00%Encana Oil & Gas Grant 0 0 156 156 0 0 0 -100.00%

Expelled and At-Risk Student Services Grant 71,089 0 0 0 0 0 0 0.00%Expelled and At-Risk Student Services Grant-Truancy Reduction Planning Grant 233,507 233,507 175,130 116,754 0 0 0 -100.00%Fidelity Charitable Trust 0 0 10,000 0 0 0 0 0.00%Gifted & Talented 207,852 203,730 203,730 208,000 215,000 220,000 225,000 8.17%Gifted & Talented Regional Grant 69,279 69,878 70,510 70,000 75,000 80,000 85,000 21.43%

Gifted & Talented Universal Screening Grant 0 0 30,758 30,000 0 0 0 0.00%Great Outdoors Colorado 0 0 0 114,000 0 0 0 -100.00%High School Graduation Initiative 53,376 31,436 40,072 0 0 0 0 0.00%Jared Polis Foundation 798 0 162 162 0 0 0 -100.00%Jewish Comm Center - REACH High School 135 494 820 0 0 0 0 0.00%K-12 Tobacco Prevention Initiative 0 0 629 629 0 0 0 -100.00%Local Child Care Development Fund 4,516 1,132 2,500 3,000 8,000 8,000 8,000 166.67%Local STEPS Fund 75 0 3,522 3,522 4,000 3,000 2,000 -43.21%Lowe's Charitable Foundation 10,000 0 0 0 0 0 0 0.00%Medicaid 717,618 849,861 3,810,139 3,810,139 4,600,000 5,000,000 5,400,000 41.73%Mesa County Emergency Group- CPR and AED Training Grant 1,121 0 0 0 0 0 0 0.00%Mesa County Federal Mineral Lease 0 1,221 148,780 0 0 0 0 0.00%

Government Designated Grants (22)Budget Projection by Program

259

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18 Projected

2018-19 Projected

Proj. Growth

Rate

Government Designated Grants (22)Budget Projection by Program

Mesa County Human Services Food for Thought 9,000 5,999 1,602 0 0 0 0 0.00%Mesa County Medical Alliance - SAVE 1,077 196 0 0 0 0 0 0.00%Mesa Program Local Match Grant 0 0 18 18 0 0 0 -100.00%Middle School Physics 0 0 0 286,000 0 0 0 -100.00%Migrant Education 489,401 570,153 616,427 620,000 300,000 615,000 630,000 1.61%Migrant Scholarship & Local Funds 0 0 2,629 3,000 3,500 3,000 3,000 0.00%National Farm to School Network 0 0 1,000 1,000 0 0 0 -100.00%National Math & Science Initiative 0 129,715 0 0 0 0 0 0.00%Project AWARE 0 0 50,000 50,000 0 0 0 -100.00%Public Safety Partnership & Community Policing Grant Recovery Act 25,655 0 0 0 0 0 0 0.00%Race to the Top 81,700 54,293 84,876 35,000 0 0 0 0.00%Race to the Top Early Childhood Readiness Assessment 0 0 2,488 0 0 0 0 0.00%Read to Achieve 250,655 0 0 0 0 0 0 0.00%Redlands Lions Club Anti-Bullying 0 130 370 0 0 0 0 0.00%River Front Commission 3,299 1,494 1,702 2,890 0 0 0 -100.00%Safeway Food for Thought 0 201 71 71 0 0 0 -100.00%School Counselor Corps Grant Program 250,710 253,027 281,574 100,000 0 0 0 -100.00%School Improvement Grant 1,188,108 599,361 348,365 200,000 0 0 0 -100.00%School to Work Alliance 392,045 404,600 404,600 410,000 400,000 450,000 450,000 9.76%Share Our Strength 0 2,000 0 0 0 0 0 0.00%Special Ed - Preschool Grants 178,574 154,421 191,470 180,000 170,000 165,000 160,000 -11.11%Special Ed - State Personnel Development 2,961 0 0 0 0 0 0 0.00%Special Education 3,894,145 3,709,037 4,312,012 4,100,000 4,000,000 4,500,000 4,500,000 9.76%Special Purpose Grant Funds 0 0 400,000 400,000 400,000 400,000 400,000 0.00%State Alcohol Prevention Program 0 0 1,000 1,000 0 0 0 -100.00%Substance Abuse Prevention Iniative 0 0 64,400 0 0 0 0 0.00%Taylor Playground Fund 0 0 0 9,000 0 0 0 -100.00%TBI Trust Funds 354 0 0 0 0 0 0 0.00%Temporary Assistance for Needy Families 142,705 102,787 56,354 0 0 0 0 0.00%Title I 3,049,250 3,929,617 4,721,787 4,876,076 5,000,000 4,700,000 4,800,000 -1.56%Title I Distinguished Schools 0 2,384 0 7,380 0 0 0 -100.00%Title I School Iprovement Partnership 124,630 2,962 0 0 0 0 0 0.00%Title II, Part A, Improving Teacher Quality 864,432 671,879 1,104,903 1,265,239 1,100,000 1,100,000 1,100,000 -13.06%Title II, Part B, Math & Science Partnership 1,233 663,613 556,445 0 0 0 0 0.00%Title II, Part D - Power Ed 0 0 4,066 4,066 0 0 0 -100.00%Title III, Part A: ELL 240,571 73,939 66,351 77,541 80,000 60,000 80,000 3.17%Title III, Part A: ELL Competitive 0 3,556 73,444 66,400 0 0 0 -100.00%Title V, Part B Public Charter School 150,476 236,807 196,500 0 0 0 0 0.00%Tony Grampsas Youth Services Prevention 0 84,717 155,533 155,533 155,533 0 0 -100.00%Vocational Ed/Tech Prep 153,827 137,432 147,837 160,000 150,000 150,000 160,000 0.00%Western Colorado Community Foundation 0 447 10,300 3,101 0 0 0 -100.00%Wilson Family Foundation 13,512 9,691 36,309 27,500 0 15,000 15,000 -45.45%Total Expenditure $13,725,232 $14,211,056 $20,827,846 $19,513,945 $16,808,366 $17,635,333 $18,252,833

260

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18 Projected

2018-19 Projected

Proj. Growth

RateREVENUE:Local/Charitable Donation $0 $0 $30,000 $30,000 $30,000 $30,000 $30,000 0.00%Sale Proceeds 0 850 200,000 200,000 200,000 200,000 200,000 0.00%Interest 227 178 4,500 4,000 4,000 4,000 4,000 -12.50%Total Revenue $227 $1,028 $234,500 $234,000 $234,000 $234,000 $234,000EXPENDITURES:Construction Costs $0 $850 $200,000 $200,000 $200,000 $200,000 $200,000 0.00%Land Purchase 0 0 40,000 40,000 40,000 40,000 40,000 0.00%Total Expenditure $0 $850 $240,000 $240,000 $240,000 $240,000 $240,000Excess (Deficiency) of Revenue $227 $178 ($5,500) ($6,000) ($6,000) ($6,000) ($6,000)BUDGETARY FUND BALANCE:Beginning of Year 79,368 79,595 79,773 74,273 68,773 62,773 56,773End of Year $79,595 $79,773 $74,273 $68,273 $62,773 $56,773 $50,773

Career Center Grant (26) Budget Projection by Program

261

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18 Projected

2018-19 Projected

Proj. Growth

RateREVENUE:Tuition $17,950 $16,230 $50,000 $50,000 $40,000 $40,000 $40,000 -25.00%Local Grants 3,720 4,583 11,942 9,942 9,000 9,000 9,000 -10.47%Total Revenue: $21,670 $20,813 $61,942 $59,942 $49,000 $49,000 $49,000EXPENDITURE:Art Heritage Donations $1,838 $1,915 $6,000 $6,000 $5,000 $5,000 $5,000 -20.00%District Sponsored Seminars 0 0 1,000 1,000 1,000 1,000 1,000 0.00%R-5 On-line Classes 56,863 27,583 40,000 40,000 40,000 40,000 40,000 0.00%P.U.L.S.E. Program 1,481 630 0 0 0 0 0 0.00%Wells Fargo/ILP Grant 0 0 2,942 2,942 2,000 2,000 2,000 -47.10%Total Expenditure $60,182 $30,128 $49,942 $49,942 $48,000 $48,000 $48,000Excess (Deficiency) of Revenue ($38,512) ($9,315) $12,000 $10,000 $1,000 $1,000 $1,000BUDGETARY FUND BALANCE:Beginning of Year 103,965 65,453 56,138 68,138 77,138 78,138 79,138End of Year $65,453 $56,138 $68,138 $78,138 $78,138 $79,138 $80,138

Other Local Projects/Grants (28)Budget Projection by Program

262

2012-13Actual

2013-14Actual

2014-15Anticipated

2015-16Budget

2016-17Projected

2017-18Projected

2018-19Projected

Proj. Growth

RateREVENUE:Local Property Taxes $11,347,851 $10,901,575 $11,009,918 $11,074,531 $10,957,290 $10,967,176 $10,960,322 0.59%Delinquent Taxes 55,425 53,116 66,716 60,000 60,000 60,000 60,000 -10.07%Bond Principal/Redunding 7,564,632 0 0 0 0 0 0 0.00%Premium/Discount 388,658 0 0 0 0 0 0 0.00%Total Revenue $19,356,566 $10,954,691 $11,076,634 $11,134,531 $11,017,290 $11,027,176 $11,020,322 0.52%EXPENDITURE:Bond Principal:

2012 Series $100,000 $125,000 0 $3,750,000 $450,000 $155,000 $525,000 #DIV/0!2011 Series 0 175,000 175,000 175,000 5,675,000 7,825,000 7,740,000 0.00%2004A Series 175,000 3,325,000 3,475,000 0 0 0 0 -100.00%2004 Series 3,175,000 3,155,000 3,305,000 3,440,000 1,500,000 0 0 4.08%2004 Capital Improvement 3,015,000 0 125,000 0 0 0 02004 Refinance 0 0 0 0 0 0 0

Bond Interest Coupons Redeemed:

2012 Series 0 0 0 0 0 0 02011 Series 3,346,750 3,343,250 3,339,750 3,336,250 3,192,625 2,925,063 2,668,200 -0.10%2004A Series 385,500 235,500 79,500 0 0 0 0 -100.00%2004 Series 594,116 445,525 302,600 153,250 35,000 0 0 -49.36%Bond Refinance 150,927 175,488 172,988 130,613 84,988 77,388 63,788 -24.50%2004 Capital Improvement 0 0 0 0 0 0 02004 Refinance 7,948,658 0 0 0 0 0 0

Total Expenditure $18,890,951 $10,979,763 $10,974,838 $10,985,113 $10,937,613 $10,982,451 $10,996,988 0.09%Excess (Deficiency) of Revenue $465,615 ($25,072) $101,796 $149,418 $79,677 $44,725 $23,334

GAAP Basis Fund Balance (Deficit) at Beginning of Year 10,386,325 10,851,939 10,826,867 10,928,663 11,078,081 11,157,758 11,202,483GAAP Basis Fund Balance (Deficit) at End of Year $10,851,940 $10,826,867 $10,928,663 $11,078,081 $11,157,758 $11,202,483 $11,225,817

Mill Levy 6.64 6.95 6.99 6.99 6.65 6.40 6.15Assessed Value $1,721,134,040 $1,610,605,670 $1,584,339,243 $1,584,339,243 $1,647,712,813 $1,713,621,325 $1,782,166,178


EXPENDITURE ASSUMPTIONS: Per Debt Service Schedule.

MILL LEVY:

ASSESSED VALUE:

# Certification of mill levy December 13, 2011 Certification of mill levy December 11, 2012 Certification of mill levy December 10, 2013* Certification of mill levy December 12, 2014

2010-2011 and 2013-14 are reassessment years. Assessed values went down in 2013-14, but are expected to slightly rebound in the next reassessment.

Bond Redemption Fund (31)


Property Tax is an increase based on Assessed Value and Mill Levy from year to year. 2010-11 and 2013-14 are three year cycles for re-assessment. Mill levies increases slightly in years 2016-2017 to 2018-2019.

In September, 2011, the District refinanced $76,000,000 in bonds. The interest rate ranged from .6% To 3.23%. Interest rates were at the lowest in ten year. A lower mill levy would be required to pay off the bond, but will fluctuate based on the assessed valuation. Refinancing saved the taxpayers approximately 3.5 million over the term of the bonds.

Property Taxes are based on the calculated mill levy and the projected assessed value.

Adjusted yearly to meet part of the principal and interest requirements and maintain reserve based on 1 year payment.

263

Mesa County Population to Funded Pupil Count Comparison

School districts in Colorado are funded based on a complex “Total Program Funding Formula” which is set forth by the School Finance Act of 1994. The formula calculates a per pupil revenue amount that is multiplied by an adjusted pupil count as of October 1 of each year. This formula determines approximately 90% of the district’s General Fund revenue. The population of Mesa County is estimated to be 149,617* in 2014, a 17.59% growth rate from 2004. This growth was a reflection of the relatively strong economy and job market from 2003‐2008. In 2009, however, growth indicators were down significantly and continue to be. Student population growth has not always mirrored the growth in the county’s population. The graph below illustrates the county population and district funded pupil count trends since 2005. While growth in the county population has averaged approximately 1.8% per year over the last ten years, growth in funded pupil count has averaged .88% per year during the same period. Much of the growth in the county population stems from people age 35 and over moving to the area, attracted by the quality of life here, which helps explain the slowing student growth. However, in 2009 the district experienced a larger than average student growth. This can be attributed to the oil shale industry bringing jobs and families to the area. This 2015‐2016 Adopted budget reflects a student gain of 50 FTE from 2014‐2015. A slight increase is expected in future years as the local economy rebounds from the recent recession. The District works with a demographer to project student counts. Projections are based on birth rates, population growth, trends in mobility throughout the valley and current student population movement.

*Source: Colorado State Demography Office US Department of Commerce, Bureau of Economic Analysis

264

General Fund Resources General Fund resources are dedicated to serve the student population and provide a level of instructional programming geared towards excellence. We provide quality teaching and support staff who reinforce the goals. Goal 1: Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment 2015‐16 Adopted Budget: $110,737,300 Percent of 2015‐16 General Fund Budget: 71.81% Goal 2: Promote shared responsibility for student learning through students, schools, families, and community members working together. 2015‐16‐Adopted Budget: $16,535,192 Percent of 2015‐16 General Fund Budget: 10.72% Goal 3: Ensure effective educators and high quality leaders throughout the District. 2015‐16 Adopted Budget: $2,467,887 Percent of 2015‐16 General Fund Budget: 1.60% Goal 4: Improve organizational efficiency and effectiveness through increased accountability and communication. 2015‐16 Adopted Budget: $23,101,857 Percent of 2015‐16 General Fund Budget: 14.98% Goal 5: Promote public awareness and community support for public education. 2015‐16 Adopted Budget: $1,368,992 Percent of 2015‐16 General Fund Budget: 0.89% The totals and percentages in this presentation do not include transfers to other funds. The next page will show student count, funded count for these years, and a discussion of the trends.

Goal 1 Goal 2 Goal 3 Goal 4 Goal 5

2011‐12 Per Pupil Actual $4,751 $676 $126 $1,174 $50

2012‐13 Per Pupil Actual $4,793 $715 $108 $1,121 $50

2013‐14 Per Pupil Actual $4,880 $732 $122 $1,193 $52

2014‐15 Per Pupil Budget $5,161 $731 $89 $1,086 $49

2015‐16 Per Pupil Budget $5,255 $785 $117 $1,096 $65

$‐

$1,000

$2,000

$3,000

$4,000

$5,000

General Fund Resources Per Pupil

265

2011-2012 2012-2013 2013-2014 2014-2015 2015-2016^ 2016-2017^ 2017-2018^ 2018-2019^Elementary SchoolsPre-K -- Special Ed 104.5 101.0 107.0 110.0 110.9 111.2 111.4 111.4Pre-K -- Lang. Dev. 0.0 0.0 0.0 0.0 270.1 270.7 271.4 271.4CPP/ECARE 212.5 215.5 243.0 422.5 423.0 423.0 423.0 423.0Kindergarten 812.5 850.5 841.0 726.5 827.1 829.1 831.2 831.2Grade 1 1,761.5 1,691.5 1,757.5 1,719.5 1,765.9 1,770.3 1,774.7 1,774.7Grade 2 1,652.0 1,673.5 1,655.0 1,731.0 1,663.1 1,667.3 1,671.5 1,671.5Grade 3 1,649.0 1,621.0 1,681.0 1,610.0 1,689.2 1,693.4 1,697.7 1,697.7Grade 4 1,649.0 1,609.5 1,642.0 1,677.0 1,650.1 1,654.2 1,658.4 1,658.4Grade 5 1,614.0 1,634.0 1,622.0 1,636.0 1,630.1 1,634.1 1,638.2 1,638.2Subtotal 9,455.0 9,396.5 9,548.5 9,632.5 10,029.5 10,053.5 10,077.5 10,077.5Middle SchoolsGrade 6 1,652.5 1,584.5 1,617.0 1,621.5 1,623.0 1,627.1 1,631.2 1,631.2Grade 7 1,628.0 1,608.5 1,565.0 1,620.0 1,572.9 1,576.9 1,580.8 1,580.8Grade 8 1,566.5 1,612.0 1,634.0 1,588.0 1,640.1 1,644.2 1,648.3 1,648.3Subtotal 4,847.0 4,805.0 4,816.0 4,829.5 4,836.0 4,848.2 4,860.3 4,860.3High SchoolsGrade 9 1,660.5 1,628.5 1,625.0 1,659.0 1,631.1 1,635.1 1,639.2 1,639.2Grade 10 1,631.5 1,629.0 1,584.5 1,594.0 1,590.5 1,594.4 1,598.4 1,598.4Grade 11 1,566.5 1,577.0 1,555.5 1,526.0 1,561.4 1,565.3 1,569.2 1,569.2Grade 12 1,576.0 1,498.5 1,553.5 1,618.0 1,559.4 1,563.3 1,567.2 1,567.2Subtotal 6,434.5 6,333.0 6,318.5 6,397.0 6,342.4 6,358.1 6,374.0 6,374.0Total Pupil FTE - October Count 20,736.5 20,534.5 20,683.0 20,859.0 20,909.0 20,959.0 21,009.0 21,059.0Funded Pupil Count* 20,964.9 20,908.3 20,894.2 21,021.1 21,071.1 21,121.1 21,171.1 21,221.1Increase (Decrease) from Previous Year (60.3) (56.6) (14.1) 126.9 50.0 50.0 50.0 50.0Percent of Increase (Decrease) (0.29%) (0.27%) (0.07%) 0.61% 0.24% 0.24% 0.24% 0.24%Budgeted Pupil Count 20,868.0 20,912.5 20,896.8 21,021.1 21,071.1 NA NA NA

^ Student FTE counts are estimated.

*CDE allows us to "average" student count over 2, 3, 4 or 5 years, depending on which is higher. We have used the averaging method for several years, which has allowed us to receive funding for additional FTE's.

MCVSD 51Funded Pupil CountActual and Estimated

The student count has fluctuated over the last several years. Previous to 2011-2012, student count was in decline. 2013-2014 and 2014-2015 show slight increases. That trend is expected to continue.

266

Funded Pupil Count

19,000

19,500

20,000

20,500

21,000

21,500

22,000

22,500

2010-11 2011-12 2012-13 2013-14 2014-15* 2015-16* 2016-17* 2017-18* 2018-19*

Total Funded Pupil Count

Pupil Growth

-100

0

100

200

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16* 2016-17* 2017-18* 2018-19*

Increase from Previous Year

* Based on District projections.

* Based on District projections.

267

SCHOOL NAME 2010-11 2011-12 2012-13 2013-14~ 2014-152015-16Budget

APPLETON 422 399 418 380 388 389BROADWAY 245 213 202 202 234 235CHATFIELD 424 376 402 447 384 385CHIPETA 472 472 457 455 422 423CLIFTON 442 500 480 469 477 478COLUMBUS/EMERSON 133 150 150 143 141 141DOS RIOS 429 372 379 409 402 403DUAL IMMERSION 272 272 292 286 297 298FRUITVALE 474 488 506 478 482 483LINCOLN OM 410 361 382 375 380 381LOMA 288 260 280 311 326 327MESA VIEW 437 454 448 424 404 405NISLEY 479 460 443 496 498 499ORCHARD AVENUE 488 491 479 451 420 421PEAR PARK 458 477 490 492 497 498POMONA 417 416 408 383 394 395RIM ROCK 654 671 654 645 624 625ROCKY MOUNTAIN 573 534 531 547 496 497SCENIC 239 232 262 278 297 298SHELLEDY 550 610 547 538 518 519TAYLOR 422 417 405 424 395 396THUNDER MTN 624 610 579 552 536 537TOPE 379 366 337 356 345 346WINGATE 460 439 434 476 461 462Special Hawthorne/Contracted Services Preschoolers 145 132 131 128 118 118

TOTAL ELEMENTARY 10,336 10,172 10,096 10,145 9,936 9,959

BOOKCLIFF 504 525 493 499 445 446DIA MIDDLE 71 75 70 70 105 105EAST MIDDLE 444 469 479 475 474 475FRUITA MIDDLE 566 518 549 577 546 547GRAND MESA 657 647 618 622 581 582MT GARFIELD 635 618 594 568 602 603ORCHARD MESA 537 530 532 505 515 516REDLANDS MIDDLE 582 568 547 583 572 573WEST MIDDLE 427 416 432 400 404 405

TOTAL MIDDLE 4,423 4,366 4,314 4,299 4,244 4,254

CENTRAL 1,599 1,572 1,486 1,462 1,473 1,476FRUITA 8/9 776 743 711 681 721 723FRUITA MONUMENT 1,278 1,284 1,262 1,303 1,253 1,256GRAND JUNCTION 1,774 1,760 1,676 1,715 1,741 1,745PALISADE 1,003 1,010 1,021 1,054 1,048 1,050R-5 355 244 224 190 221 222

TOTAL HIGH SCHOOLS 6,785 6,613 6,380 6,405 6,457 6,472

Gateway K-12 51 45 40 34 29 29

Charter/Contract SchoolsIndependence Acadamy 233 257 294 327 346 347Mesa Valley Community School 326 370 407 423 369 370 @Glade Park Community School 21 + 22 19 0 0 0Grande River Virtual Academy 0 156 245 182 234 235Juniper Ridge Charter 0 0 0 159 204 204 @

Grand Total 22,154 22,001 21,795 21,974 21,819 21,869

~ Student body count based on Mesa County Valley School District 51 unaudited October 2014 Count.** Dual Immersion was included at Bookcliff MS in 2009/2010+ Glade Park Community School became a charter school in 2011-12 and closed at the end of the 2012-2013 school year@ Juniper Ridge was a new School in 2013/2014@ Mesa Valley was a new School in 2014/2015

Mesa County Valley School District 51Enrollment History - Student Body Count

268

Per Pupil Revenue History General Fund

Per Pupil Revenue

5400

5600

5800

6000

6200

6400

6600

6800

7000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

2011‐12 2012‐13 2013‐14

2014‐15

Budget

2015‐16

Budget

MCVSD51 Per Pupil Revenue (PPR) $6,142 * $6,141 $6,311 $6,663 $6,920

Capital/Insurance Allocation/Transfer (185) (228) (228) (208) (196)

MCVSD51 Per Pupil Operating Revenue

(PPOR) $5,957 $5,913 $6,083 $6,455 $6,724

State Average PPR 6,450 6,479 6,652 7,020 7,293

Legislative Increase (Percentage) 1.90% 3.70% 1.90% 2.80% 2.80%

Legislative Increase (Dollars) $105 $208 $111 $167 $171

* Includes State Funding Rescission

269

2009-10 2010-11 2011-12 2012-13 2013-14 2014-156 Year

AverageAppleton 21.3 23.5 23.9 22.8 21.3 24.4 22.9Broadway 21.8 20.8 20.8 20.9 20.1 26.1 21.7Chatfield 23.2 25.8 23.5 24.4 25.4 24.0 24.4Chipeta 26.3 29.4 29.0 26.3 23.2 24.9 26.5Clifton 29.1 20.0 23.9 20.5 21.8 23.9 23.2Dos Rios 25.4 29.7 27.5 22.0 23.1 28.9 26.1Dual Immersion Academy 19.0 19.9 21.8 19.8 21.6 24.8 21.2Emerson @ Columbus 19.1 20.5 21.4 23.1 23.3 23.5 21.8Fruitvale 21.9 23.7 27.1 24.8 23.2 27.4 24.7Glade Park 7.0 21.0 22.0 19.0 0.0 0.0 11.5Lincoln OM 26.1 23.6 25.7 23.6 23.8 25.5 24.7Loma 23.4 21.6 23.8 23.4 22.4 29.5 24.0Mesa View 23.5 24.0 28.3 23.6 21.8 25.1 24.4Nisley 22.6 26.6 25.3 20.9 23.3 25.7 24.1Orchard Avenue 23.9 23.3 25.8 23.2 22.3 25.0 23.9Pear Park 24.0 26.2 30.1 25.7 24.0 27.2 26.2Pomona 21.8 23.2 26.8 24.2 22.1 24.4 23.8Rim Rock 21.4 23.2 27.9 25.0 24.7 27.2 24.9Rocky Mountain 29.1 28.3 26.5 22.9 23.2 22.5 25.4Scenic 23.0 22.2 23.2 23.7 20.5 26.6 23.2Shelledy 22.9 22.6 29.2 22.8 22.6 23.6 23.9Taylor 21.5 23.4 27.1 23.9 23.0 21.2 23.4Thunder Mountain 22.9 24.7 27.7 24.4 23.0 24.3 24.5Tope 21.4 24.4 25.2 22.8 21.5 27.0 23.7Wingate 21.5 22.2 25.4 25.0 24.1 26.1 24.0Elementary School 22.5 23.8 25.7 23.3 22.7 25.4 23.9

Bookcliff 15.9 18.7 17.9 16.6 17.9 17.3 17.4East 18.2 18.9 19.5 20.0 19.8 20.0 19.4Fruita 17.8 17.4 17.1 18.4 19.2 16.9 17.8Grand Mesa 18.0 18.3 19.3 19.0 22.2 18.5 19.2Mount Garfield 18.2 18.8 18.7 18.3 17.5 18.8 18.4Orchard Mesa 18.8 19.9 19.0 19.4 19.5 18.4 19.2Redlands 19.4 19.1 18.0 18.5 19.0 18.2 18.7West 17.7 19.9 18.4 20.0 18.1 17.3 18.6Middle School 18.0 18.9 18.5 18.8 19.2 18.2 18.6

Central 23.0 22.5 23.0 21.9 22.0 22.3 22.4Fruita Monument 22.0 22.4 24.2 22.5 23.0 22.8 22.8Grand Junction 24.2 24.0 23.0 22.2 22.2 22.7 23.1Palisade 22.5 20.1 22.2 22.2 23.1 22.5 22.1R-5 13.5 28.4 18.1 17.9 14.1 15.9 18.0High School 21.0 23.5 22.1 21.4 20.9 21.2 21.7

Fruita 8/9 17.7 20.4 20.3 21.6 21.2 16.7 19.6

Gateway (K-12) 9.5 10.8 11.3 9.0 8.5 6.4 9.2

Grande River Virtual Academy 0.0 0.0 0.0 35.0 26.0 25.9 29.0

Data from Human Resources

Mesa County Valley School District 51Six Year Student/Teacher Ratio, 2010-2015

General Fund

Glade Park became a charter school in the 2011-2012 school year & closed at the end of the 2012-2013 school year

270

Position 2011‐12 2012‐13 2013‐14 2014‐15

2015‐16

Budget

GENERAL FUND:

Teachers 1,078.57 1,059.82 1,068.82 1,075.82 1,087.32

Special Ed Teachers 146.52 146.52 154.02 154.02 157.02

Speech/Language/Physical/Occupational Therapists 27.77 27.77 28.77 28.77 31.77

Nurses 7.90 7.90 7.90 7.90 7.90

Psychologists/Audiologists 12.60 12.60 12.60 12.60 12.60

Social Workers 0.50 0.50 0.50 0.50 0.50

Librarians 14.00 14.00 14.00 14.00 14.00

Counselors 48.71 48.96 48.96 53.46 53.46


Special Ed Instructional Assistants 79.74 80.24 86.24 101.24 101.24

Instructional Secretaries 132.27 124.27 124.77 124.77 124.77

Superintendent 1.00 1.00 1.00 1.00 1.00

Executive Instructional Directors 5.60 5.60 5.60 5.60 5.60

Executive Director of Human Resources 1.00 1.00 1.00 1.00 1.00

Executive Director of Support Services 1.00 1.00 1.00 1.00 1.00

Executive Director of Technology Services 1.00 1.00 1.00 1.00 1.00

Instructional Directors 2.00 2.00 2.00 3.00 3.50

Administrative Assistants 2.50 2.50 2.50 2.50 3.50

Instructional Coordinators 20.81 18.31 18.31 19.31 20.31

Principals/Assistant Principals 61.60 61.60 61.60 61.60 62.60

TOSAs/Deans/Interns 14.55 14.55 14.55 14.55 14.55

Support Directors/Coordinators 7.80 4.30 5.30 5.30 5.30

Volunteer Coordinator 0.50 0.50 0.50 0.50 0.50

Foremen 5.37 5.37 5.37 5.37 5.37

Classified Technicians 44.44 44.44 44.44 44.44 47.94

Crafts/Trades/Services 60.00 57.00 57.00 57.00 57.00

Support Secretaries/Clerks 38.65 34.15 35.15 36.15 37.15

Custodians 115.80 115.80 115.80 115.80 115.80

Total General Fund * 2,090.47 2,038.47 2,067.47 2,098.97 2,124.47

COLORADO PRESCHOOL PROGRAM FUND:

Teachers/Certified 6.00 6.00 6.00 33.00 33.00

Insrutional Assistants/Classified Teachers 45.00 45.00 45.00 31.00 31.00

Total Colorado Preschool Program Fund 51.00 51.00 51.00 64.00 64.00

Note: Totals do not include substitute employees.

Mesa County Valley School District 51Full Time Equivalents (FTE) History

271

Position 2011‐12 2012‐13 2013‐14 2014‐15

2015‐16

Budget

GOVERNMENTAL DESIGNATED PURPOSE GRANT FUNDS:

Teachers 35.60 35.60 71.95 71.95 71.95


Secretaries/Admin Assistants/Other Support 24.34 24.34 43.55 43.55 43.35

Coordinator/Audiologist/Psychologist/SW/Nurses/Counselors 26.01 26.01 25.96 25.96 20.96

TOSA /Curriculum Specialists 21.50 21.50 13.90 13.90 18.90

Directors 0.50 0.50 1.85 1.85 1.85

Program Coordinators 6.20 6.20 5.80 5.80 3.80

Total Governmental Designated Purpose Grant Funds 204.95 204.95 253.81 253.81 260.30

FOOD SERVICE/NUTRITION FUND:

Director 1.00 1.00 1.00 1.00 1.00

System Analyst 1.00 0.63 0.00 0.00 0.00

Administrative Assistant/Programmer 0.00 0.50 0.00 0.00 0.00

Coordinators/Managers 3.00 3.00 3.00 3.00 3.00

Secretaries/Technicians 0.00 0.00 1.00 2.00 2.50

Managers/Cooks ‐‐ Full Time 86.00 122.00 68.00 68.00 67.00

Managers/Cooks ‐‐ Part Time 48.00 11.00 37.00 37.00 47.00

Warehouse/Maintenance 4.00 4.00 3.00 3.00 4.00

Total Food Service/Nutrition Fund 143.00 142.13 113.00 114.00 124.50

INSURANCE FUND:Risk Manager/ Diriector Safety/Transportation 2.00 2.00 2.00 2.00 2.00 Safety Officers 0.00 0.00 2.00 5.00 5.00

Secretary 0.50 0.00 0.00 0.00 0.00

Classified Technician Specialists 0.00 0.50 0.50 0.50 1.50

Total Insurance Fund 2.50 2.50 4.50 7.50 8.50

TOTAL FTE ‐‐ ALL FUNDS 2,491.92 2,439.05 2,489.78 2,538.28 2,581.77

Note: Totals do not include substitute employees.

272

The majority of the District’s employees are instructional staff members who are involved with the students on a daily basis. This staff strives to help students achieve their maximum potential and focuses on tightening the achievement gap. Administrative staff provides leadership and direction for each of the schools and departments within the District. The support staff assists the schools by providing services that enhance educational opportunities for the students. Certified Staff: Elementary:

1 teacher per 26 students

.5 Gifted/Talented teacher




1 Physical Education teacher – additional based on number of students


Schools with 475 student count and above receive an additional PE and music teacher

Schools with 450 student count and above and also a high population of free & reduced students receive one Interim/Assistant Principal

Middle School







1 Librarian

1 Principal – Assistant Principals added based on student count

High School







Advanced Placement teacher based on number of student requests

1 Librarian

1 Principal – Assistant Principals added based on student count

Classified Staff:

Instructional Assistants:

One 1 hour per day classroom instructional assistant for each full time 1st through 5th grade teacher, they work 168 days per year.

6 hours per day of instructional assistant time for each full time kindergarten teacher, they work 168 days per year.

Secretaries:

Elementary and middle schools receive 2 full time secretaries. One is the principals’ secretary and one is the attendance secretary, they work 203 days per year at 8 hours per day.

High schools receive one secretary to the principal, and SBA secretary, a school secretary, an athletic secretary and an attendance secretary, they work 203 days per year at 8 hours per day. The principals’ secretary works 258 days per year at 8 hours per day. Positions were reduced in 2012‐2013 budget.

Health Assistants:

Depends on individual school needs the number of students on medications and the number of special education students. The average is 4‐6 hours per day, and they work 168 days per year.

Para‐librarians:

Elementary schools only and they receive one 3 hour per day and they work 168 days per year. Instructional, administration and support staff have been increased in the 2015‐2016 budget due an increase in state funding. There were 25.5 positions funded this year, because of the increase in revenue.

General Fund Positions Increased 2015‐2016

Full‐time Equivalents

Central Administration ‐ Classified 3.5

Building Certified Positions 5.5

Central Certified Positions 16.5

Total Positions Increased 25.5

273

School Allocations – General Fund History

2011‐12 2012‐13 2013‐14

2014‐15

Budget

2015‐16

Budget

ELEMENTARY:Basic Per Pupil $38.48 $36.25 $36.25 $36.25 $36.25Library Per Pupil 3.00 3.00 3.00 3.00 3.00Copy Allocation per Pupil 12.42 12.42 12.42 12.42 12.42Field Trips Per Pupil 1.20 1.20 1.20 1.20 1.20Total ES Per Pupil Allocation $55.10 $52.87 $52.87 $52.87 $52.87

MIDDLE:Basic Per Pupil $43.63 $41.10 $41.10 $41.10 $41.10Library Per Pupil 4.50 4.50 4.50 4.50 4.50Copy Allocation per Pupil 12.42 12.42 12.42 12.42 12.42Field Trips Per Pupil 1.30 1.30 1.30 1.30 1.30Total MS Per Pupil Allocation $61.85 $59.32 $59.32 $59.32 $59.32

HIGH:Basic Per Pupil $49.59 $46.71 $46.71 $46.71 $46.71Library Per Pupil 4.50 4.50 4.50 4.50 4.50Copy Allocation per Pupil 12.42 12.42 12.42 12.42 12.42Field Trips Per Pupil 2.15 2.15 2.15 2.15 2.15Total HS Per Pupil Allocation $68.66 $65.78 $65.78 $65.78 $65.78Vocational in Addition to Per Pupil Allocation (by Location):CHS $11,883.00 $12,700.00 $12,700.00 $12,700.00 $12,700.00Fruita 8/9 2,339.00 2,500.00 2,500.00 2,500.00 2,500.00FMHS 11,135.00 11,900.00 11,900.00 11,900.00 11,900.00GJHS 10,292.00 11,000.00 11,000.00 11,000.00 11,000.00PHS 4,679.00 5,000.00 5,000.00 5,000.00 5,000.00

CAREER CENTER*: $27,208.00 $25,848.00 $25,848.00 $25,848.00 $25,848.00Copy Allocation 540.00 540.00 540.00 540.00 540.00Field Trips 500.00 500.00 500.00 500.00 500.00Total Career Center Allocation $28,248.00 $26,888.00 $26,888.00 $26,888.00 $26,888.00

R‐5*: $16,958.00 $16,110.00 $16,110.00 $16,110.00 $16,110.00Copy Allocation 3,043.00 3,043.00 3,043.00 3,043.00 3,043.00Field Trips 651.00 651.00 651.00 651.00 651.00Total R‐5 Allocation $20,652.00 $19,804.00 $19,804.00 $19,804.00 $19,804.00

GATEWAY ‐‐ K‐12*: $5,637.00 $5,355.00 $5,355.00 $5,355.00 $5,355.00Library 319.00 319.00 319.00 319.00 319.00Copy Allocation 807.00 807.00 807.00 807.00 807.00Field Trips 500.00 500.00 500.00 500.00 500.00Total Gateway Allocation $7,263.00 $6,981.00 $6,981.00 $6,981.00 $6,981.00

Total Building Allocations 1,480,623.00$ 1,310,095.00$ 1,289,039.00$ 1,289,039.00$ 1,289,039.00$

* Career Center, R‐5, and Gateway receive lump sum, rather than per pupil, allocations in all categories.

2013‐2014, 2014‐2015, and 2015‐2016 remained at the same level.

Building allocations were reduced 5% in 2009‐2010 and an additional 5% for 2010‐2011 to support the reductions

that were required of the district. Building allocations were reduced an additional 10% in 2011‐2012. 2012‐2013

allocations were reduced 5%, for a total of 25% over 4 years due to state funding reductions.

274

At Risk students are identified using several factors, such as making annual yearly progress and requiring additional support. Pupils that qualify for free and reduced lunch are considered at risk.

General Fund

2015‐2016

Budget

Valley Schools $426,602Intervention Programs 1,055,643ESL/ELPA 2,268,450Contract with Hilltop/TOC 351,220Family Tree 225,566Hilltop Community Services Pool 45,000Progress Monitors 344,425Behavior Specialist 63,802AVID Coordinators 33,960Alternative Programs 302,274Attendance Advocate 104,240Contract with BOCES 1,507,563PBIS 80,000

Subtotal $6,808,745Less ESL Funding (140,880)

Total $6,808,745

At Risk Funding in GrantsEducation for Homeless Children/Youth 40,000Childcare Development Grant 30,000Childcare Development Grant‐ Readiness 1,171Ametek REACH homeless grant 22,398R‐5 Online Classes 40,000Aid for Homeless Families 15,000School to Work Alliance Program 410,000Education of Migrant Children 620,000Developmental Evaluation Clinic 31,933Gifted and Talented 208,000Regional Grant 70,000Local Child Care Development Fund 3,000Special Ed Pre‐school Grants 180,000Migrant Scholarship & Local Funds 3,000

Total 1,674,502

NCLB Consolidated Federal GrantsTitle I (Improving the Academic Achievement of the Disadvantaged) 4,876,648Title II Part A (Improving Teacher Quality) $1,109,093

Title III English Language Learners (Alloc Based on LEP Student Population) 146,000

State)/ECARE 2,924,394Expelled At Risk Grant ‐ Truancy Reduction Planning Grant 116,754

Total 4,296,241

Special Education/Fund 10 $18,545,998Special Education Federal Part VI‐B 4,100,000Less Special Ed Categorical Funding (3,861,790)

Total 18,784,208

Grand Total $31,563,696

At-Risk Programs2015-2016 Budget

275

COU

NTY

CO

DECO

UN

TY N

AME

DIST

RICT

CO

DEDI

STRI

CT N

AME

SCHO

OL

CODE

SCHO

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NAM

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COU

NT

FREE

LU

NCH

REDU

CED

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OT

ELIG

IBLE

FREE

AN

D RE

DUCE

D%

FRE

E%

RE

DUCE

D

% F

REE

AND

REDU

CED

39M

ESA

2000

MES

A CO

UN

TY V

ALLE

Y 51

0262

APPL

ETO

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LEM

ENTA

RY S

CHO

OL

365

8624

255

110

23.5

6%6.

58%

30.1

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MES

A20

00M

ESA

COU

NTY

VAL

LEY

5103

61FR

UIT

A 8/

9 SC

HOO

L72

115

261

507

213

21.0

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46%

29.5

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MES

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COU

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5103

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L59

512

242

431

164

20.5

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MES

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ESA

COU

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5103

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ENTA

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CHO

OL

475

239

5717

929

650

.32%

12.0

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39M

ESA

2000

MES

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TY V

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0900

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344

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MES

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COU

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5110

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MES

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5114

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1,47

352

612

682

165

235

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39M

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2000

MES

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1520

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MES

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39M

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2000

MES

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1686

CLIF

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138

108

319

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MES

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5121

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273

137

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2000

MES

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MID

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SCHO

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474

183

3625

521

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39M

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2000

MES

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2724

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5133

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296

122

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39M

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2000

MES

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3361

GRAN

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EMEN

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398

130

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2000

MES

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3570

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MES

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5135

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AND

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MES

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MES

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MES

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MES

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5152

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351

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347

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39M

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2000

MES

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5244

LOM

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EMEN

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184

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39M

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2000

MES

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MES

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369

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2000

MES

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MES

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CHO

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377

139

3320

517

236

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8.75

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ESA

2000

MES

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TY V

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6055

CARE

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5161

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602

344

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2000

MES

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LEY

ELEM

ENTA

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CHO

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470

336

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436

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2000

MES

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6554

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515

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2000

MES

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344

8761

743

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2000

MES

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SCH

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L39

413

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5172

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221

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2000

MES

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572

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491

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619

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2000

MES

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OR

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368

150

2619

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2000

MES

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THU

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507

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2000

MES

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8876

TOPE

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MEN

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L29

612

926

141

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MES

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COU

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VAL

LEY

5194

06W

EST

MID

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SCHO

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404

127

1726

014

431

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4.21

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39M

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2000

MES

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TY V

ALLE

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SCEN

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LEM

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CHO

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297

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197

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7%39

MES

A20

00M

ESA

COU

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VAL

LEY

5196

73W

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LEM

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CHO

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434

6619

349

8515

.21%

4.38

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39M

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2000

MES

A CO

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TY V

ALLE

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9673

Dist

rict T

otal

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7,47

11,

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12,0

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42.6

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ATE

TOTA

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7,34

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462

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493,

874

358,

507

34.4

7%7.

35%

41.8

2%

CO

LO

RA

DO

DE

PA

RT

ME

NT

OF

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AT

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4 K

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EN

(K

) T

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LIG

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ITY

BY

SC

HO

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276

Assessed Value, Tax Rate (per $1,000 of Assessed Valuation), & Collection History - General Fund

2011‐12

Actual

2012‐13

Actual

2013‐14

Actual

2014‐15

Budget

2015‐16

Budget

Market/Actual Value $13,564,865,060 $13,551,487,970 $12,129,218,540 $12,119,081,320 $12,119,081,320Assessed Value $1,737,738,630 $1,721,134,040 $1,610,605,670 $1,584,339,243 $1,584,339,243 Property Tax Levies:

General Fund Including

Abatement 24.492 24.570 24.471 24.347 24.214Override 1996 2.363 2.487 2.698 2.710 2.922Override 2004 2.328 2.397 2.574 2.525 2.525

Levy $50,712,426 $50,694,282 $47,904,244 $46,868,101 $46,991,502Tax Revenue Collected $50,968,515 $50,567,726 $46,692,505 $46,657,205 $46,521,587% of Levy Collected 99.50% 99.75% 97.47% 99.55% 99.00%

2010‐2011 Actual based on certification from Mesa County Assessor as of December 14, 2010.

2011‐2012 Actual based on certification from Mesa County Assessor as of December 13, 2011.

2012‐2013 Budget based on certification from Mesa County Assessor as of December 11, 2012.



Note: The tax levy rate is based on per $1,000 of assessed value.

Assessed valuations are updated every 2 years. 2011‐2012 and 2013‐2014 were valuation years.

1,0001,1001,2001,3001,4001,5001,6001,7001,8001,9002,0002,1002,2002,3002,4002,500

2011-12 2012-13 2013-14 2014-15 2015-16

Mill

ion

s

Assessed Value

25

30

35

40

45

50

55

60

65

2011-12 2012-13 2013-14 2014-15 2015-16

Mill

ion

s

Tax Revenue Collected

277

Actual/Assessed Value Comparison

2011‐12

2012‐13

2013‐14

2014‐15 Budget

2015‐16 Budget

Actual Value $13,564,865,060 $13,551,487,970 $12,129,218,540 $12,119,081,320 $12,119,081,320 Assessed Value $1,737,738,630 $1,721,134,040 $1,610,605,670 $1,584,339,243 $1,584,339,243

0

2

4

6

8

10

12

14

16

18

20

Bill

ions

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Actual Value/Total Assessed Value Comparison Mesa County Taxable Property

Assessed Actual

GENERAL FUND MILL LEVIES IMPACT OF BUDGET ON TAXPAYERS

2011‐12 2012‐13 2013‐143 2014‐15

Estimate 2015‐16 Estimate

Market Value of Home $170,937 $155,300 $170,939 $176,833 $185,674

Appraised % of Market Value 7.96% 7.96% 7.96% 7.96% 7.96%

Taxable Value $13,607 $12,362 $13,607 $14,076 $14,780

Total Property Tax Rate Assessed 24.214 24.214 24.214 24.214 * 24.214 * Property Tax Due $329.48 $299.33 $329.47 $340.84 $357.88

Property Tax Increase (Decrease) from prior year

($36.60) ($30.15) $30.14 $11.37 $17.03

Note: A 9.0% market value reduction was used for 2012‐2013, based on information from Mesa County. Note: 2013‐2014 market value was increased 2% over 2012‐2013. 2014‐2015 market value was increased 5% over 2013‐2014 and 2015. Note: These mill levies do not include the override levies or abatement levy. *SB07‐199 freezes school finance mill levies, allowing a greater portion of school finance act funding to be paid from local property taxes in districts where voters have approved a ballot question allowing the district to retain revenue in excess of its constitutional limit. For district with school finance levies greater than 27 mills, the bill sets a cap on the school finance act mill levy at 27 mills.

278

Local Proper $11,074,531

Delinquent T 60,000

Principal 88,200,000 Interest 33,352,406

121,552,406


Colorado Revised Statute 22-45-103(b) requires that tax levies for bonded indebtedness be recorded in a Bond Redemption fund. The sole revenue in this fund is from property tax receipts. The projected mill levy for 2015-2016 is 6.99, based on assessed valuation of $1,584,339,243.

The expenditures for this fund in 2015-2016 are the principal and interest payments for the principal amount of $4,940,000 remaining on the 2004 obligation bond, the series 2011 bonds principal amount of $76,050,000 and the series 2012 bonds principal amount of $7,210,000. See the Debt Service amortization schedules on the following pages.

99.46%

0.54%

2015-2016 Bond Redemption Revenue Summary

Local Property Taxes Delinquent Taxes

72.56%

27.44%

2015-2016 Bond Redemption Expenditure Summary

Principal Interest

279


Dates Principal Interest Total Principal Fiscal6/1/2012 $2,236,690.63 $2,236,690.63

12/1/2012 $6,465,000.00 $2,299,248.75 $6,465,000.006/1/2013 $2,178,043.75 $10,942,292.50

12/1/2013 $6,780,000.00 $2,178,043.75 $6,780,000.006/1/2014 $2,021,718.75 $10,979,762.50

12/1/2014 $7,080,000.00 $2,021,718.75 $7,080,000.006/1/2015 $1,873,118.75 $10,974,837.50

12/1/2015 $7,365,000.00 $1,873,118.75 $7,365,000.006/1/2016 $1,746,993.75 $10,985,112.50

12/1/2016 $7,625,000.00 $1,746,993.75 $7,625,000.006/1/2017 $1,565,618.75 $10,937,612.50

12/1/2017 $7,980,000.00 $1,565,618.75 $7,980,000.006/1/3018 $1,436,831.25 $10,982,450.00

12/1/2018 $8,265,000.00 $1,436,831.25 $8,265,000.006/1/2019 $1,295,156.25 $10,996,987.50

12/1/2019 $8,535,000.00 $1,295,156.25 $8,535,000.006/1/2020 $1,154,118.75 $10,984,275.00

12/1/2020 $8,825,000.00 $1,154,118.75 $8,825,000.006/1/2021 $938,856.25 $10,917,975.00

12/1/2021 $9,260,000.00 $938,856.25 $9,260,000.006/1/2022 $754,312.50 $10,953,168.75

12/1/2022 $9,650,000.00 $754,312.50 $9,650,000.006/1/2023 $513,062.50 $10,917,375.00

12/1/2023 $10,100,000.00 $513,062.50 $10,100,000.006/1/2024 $261,812.50 $10,874,875.00

12/1/2024 $10,595,000.00 $261,812.50 $10,595,000.006/1/2025 $10,856,812.50

TOTAL $108,525,000.00 $36,015,226.88 $108,525,000.00 $144,540,226.88

Combined ScheduleDebt Service Schedule

280



& Interest6/1/2012

12/1/2012 $100,000.00 2.00% $62,558.13 $250,926.886/1/2013 $88,368.75

12/1/2013 $125,000.00 2.00% $88,368.75 $300,487.506/1/2014 $87,118.75

12/1/2014 $125,000.00 2.00% $87,118.75 $297,987.506/1/2015 $85,868.75

12/1/2015 $3,025,000.00 2.00% $725,000.00 3.00% $85,868.75 $3,155,612.506/1/2016 $44,743.75

12/1/2016 $450,000.00 2.00% $44,743.75 $534,987.506/1/2017 $40,243.75

12/1/2017 $155,000.00 4.00% $40,243.75 $232,387.506/1/3018 $37,143.75

12/1/2018 $525,000.00 4.00% $37,143.75 $588,787.506/1/2019 $26,643.75

12/1/2019 $1,520,000.00 2.25% $26,643.75 $1,556,187.506/1/2020 $9,543.75

12/1/2020 $390,000.00 2.25% $9,543.75 $404,700.006/1/2021 $5,156.25

12/1/2021 $75,000.00 2.25% $5,156.25 $84,468.756/1/2022 $4,312.50

12/1/2022 $0.00 0.00% $4,312.50 $8,625.006/1/2023 $4,312.50

12/1/2023 $100,000.00 2.50% $4,312.50 $107,375.006/1/2024 $3,062.50

12/1/2024 $245,000.00 2.50% $3,062.50 $248,062.506/1/2025

TOTAL $6,835,000.00 $725,000.00 $935,595.63 $7,770,595.63


281


Dates Principal Rate Principal Rate Principal Rate InterestTotal Principal

& Interest6/1/2012 $1,674,250.00 $1,674,250.00

12/1/2012 $175,000.00 2.00% $1,674,250.00 $3,521,750.006/1/2013 $1,672,500.00

12/1/2013 $175,000.00 2.00% $1,672,500.00 $3,518,250.006/1/2014 $1,670,750.00

12/1/2014 $175,000.00 2.00% $1,670,750.00 $3,514,750.006/1/2015 $1,669,000.00

12/1/2015 $175,000.00 2.00% $1,669,000.00 $3,511,250.006/1/2016 $1,667,250.00

12/1/2016 $5,675,000.00 5.00% $1,667,250.00 $8,867,625.006/1/2017 $1,525,375.00

12/1/2017 $6,325,000.00 3.50% $1,500,000.00 2.00% $1,525,375.00 $9,250,062.506/1/3018 $1,399,687.50

12/1/2018 $5,040,000.00 4.00% $2,700,000.00 2.25% $1,399,687.50 $7,708,200.006/1/2019 $1,268,512.50

12/1/2019 $3,000,000.00 5.00% $3,015,000.00 2.50% $1,000,000.00 2.25% $1,268,512.50 $5,413,087.506/1/2020 $1,144,575.00

12/1/2020 $8,435,000.00 5.00% $1,144,575.00 $10,513,275.006/1/2021 $933,700.00

12/1/2021 $9,185,000.00 4.00% $933,700.00 $10,868,700.006/1/2022 $750,000.00

12/1/2022 $9,650,000.00 5.00% $750,000.00 $10,908,750.006/1/2023 $508,750.00

12/1/2023 $10,000,000.00 5.00% $508,750.00 $10,767,500.006/1/2024 $258,750.00

12/1/2024 $10,350,000.00 5.00% $258,750.00 $10,867,500.006/1/2025

TOTAL $68,360,000.00 $7,215,000.00 $1,000,000.00 $32,286,200.00 $100,904,950.00


282



& Interest6/1/2012 $229,500.00 $229,500.00

12/1/2012 $2,000,000.00 5.00% $1,175,000.00 4.00% $229,500.00 $3,560,500.006/1/2013 $156,000.00

12/1/2013 $2,000,000.00 5.00% $1,325,000.00 4.00% $156,000.00 $3,560,500.006/1/2014 $79,500.00

12/1/2014 $2,000,000.00 5.00% $1,475,000.00 4.00% $79,500.00 $3,554,500.00TOTAL $6,000,000.00 $3,975,000.00 $930,000.00 $10,905,000.00

Debt Service ScheduleSeries 2004A

283



& Interest6/1/2012 $332,940.63 $332,940.63

12/1/2012 $525,000.00 3.63% $2,490,000.00 5.00% $332,940.63 $3,609,115.636/1/2013 $261,175.00

12/1/2013 $410,000.00 4.00% $2,745,000.00 5.00% $261,175.00 $3,600,525.006/1/2014 $184,350.00

12/1/2014 $3,305,000.00 4.00% $184,350.00 $3,607,600.006/1/2015 $118,250.00

12/1/2015 $550,000.00 4.00% $2,890,000.00 5.00% $118,250.00 $3,593,250.006/1/2016 $35,000.00

12/1/2016 $1,000,000.00 5.000 $500,000.00 4.00% $35,000.00 $1,535,000.00TOTAL $5,790,000.00 $8,625,000.00 $1,863,431.26 $16,278,431.26

Series 2004Debt Service Schedule

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2011-12Actual

2012-13Actual

2013-14Actual

2014-15Budget

2015-16Adopted

Revenue 129,739$ 124,195$ 140,880$ 186,790$ 140,880$ Expenditures 2,073,250$ 1,866,140$ 1,881,076$ 2,101,245$ 2,097,294$ % of Reimbursement 6.26% 6.66% 7.49% 8.89% 6.72%

Revenue 3,697,714$ $4,017,116 $4,473,990 $4,625,755 $3,911,791Expenditures 14,420,504$ $15,338,674 $16,242,703 $18,623,366 $18,545,998% of Reimbursement 25.64% 26.19% 27.54% 24.84% 21.09%

Revenue 1,398,085$ $1,409,105 $1,362,229 $1,292,337 $1,362,229Expenditures 5,326,306$ $5,734,337 $4,742,056 $5,222,637 $5,217,793% of Reimbursement 26.25% 24.57% 28.73% 24.74% 26.11%

Revenue 931,209$ $1,191,329 $1,131,209 $1,239,643 $1,468,088Expenditures * 2,959,961$ $4,035,058 $4,115,759 $4,938,911 $5,230,307% of Reimbursement 31.46% 29.52% 27.48% 25.10% 28.07%* These expenditures include WCCC costs also. 2013-2014 and 2014-2015 figures are estimates.

Special Education (Article 20 of Title 22, C.R.S.) -- it is estimated that School District 51 serves approximately 2,317 students in Special education programs. The district will provide services to these students with perceptive or communicative, speech/language, significant emotional, cognitive, physical, and other disabilities. These figures represent Fund 10 only. These students are included in the October count and funds are received through the Finance Act of 1994.

The Public School Transportation Fund (Article 51 of Title 22, C.R.S.) -- provides state moneys annually to school districts to help defray student transportation expenses. Each district is eligible to receive reimbursement of 37.87¢ per mile travelled. Further, each district is eligible to receive funding equal to 33.87% of its total costs remaining after the per mile traveled reimbursement. In 2015-2016 School District 51 will provide transportation for 7,526 students. School District 51 contracts with Laidlaw Education Services for 123 bus routes. The reimbursement is based on previous year's expenditures.

Vocational Education (Article 8 of Title 23, C.R.S.) -- programs are designed to provide students with entry level occupational skills and related knowledge to meet identified needs of business and industry. For State Board approved programs, this funding is available to a school district if its vocational educational program costs exceed 70% of the per pupil funding received through the Public School Finance Act of 1994. Specifically, the state covers 80% of the first $1,250 of these "excess" costs and 50% of any excess costs over $1,250. In 2015-2016 School District 51 will provide vocational education for 484 students. These students are included in the October count and funds are received through the Finance Act of 1994.

Specific Program Funding - "Categoricals"Revenue & Expenditure History

General Fund Only

In addition to the total program funding provided by the Public School Finance Act of 1994 (as amended), school districts receive state funding to pay for specific programs designed to serve particular groups of students or particular student needs. Such programs are often referred to as "Categorical" programs.

English Language Proficiency Act (Article 24 of Title 22, C.R.S.) -- it is estimated that approximately 879 students have dominant languages other than English and are functioning below grade level in School District 51. These students are included in the October count and funds are received through the Finance Act of 1994.

285

Revenue 91,548$ $84,118 $91,548 $67,525 $91,548Expenditures 827,769$ $856,741 $886,727 $901,309 $729,159% of Reimbursement 11.06% 9.82% 10.32% 7.49% 12.56%

Small Attendance Centers (Article 54 of Title 22, C.R.S.) -- additional funding is received by districts that operate schools with less than 200 pupils enrolled and located 20 or more miles from any similar school within the same school district. The state allocates those funds through a formula which incorporates the respective district's total pupil population and the relative burden added by the presence of small attendance center pupils. School District 51 operates Gateway School with an enrollment of approximately 51 students, K-12, which qualifies for this funding. Costs are estimated. Gateway School costs are not in a separate program. The district did not receive small attendance funds until 1998-99. These students are included in the October count and funds are received through the Finance Act of 1994.

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Assessment Data Summary Students in Mesa County Valley School District 51 are tested on a regular basis. Analysis of test data provides information about student achievement yearly, as well as the ability to track student progress over time. An explanation of the tests administered to Mesa County Valley School District 51 students appears below.

ADEQUATE YEARLY PROGRESS (AYP) No Child Left Behind Districts/schools must increase the percentage of students each year who score proficient or advanced on CSAP. Annual increases have been calculated to ensure that 100% of students score at/above proficient by 2014. Sanctions for Title One schools failing to meet AYP include choice options, tutoring services, and school

reconstitution.

TESTING AND ASSESSMENT DESCRIPTIONS Transitional Colorado Assessment Program (TCAP) is Colorado’s standards‐based assessment designed to provide a picture of student performance to schools, districts, educators, parents and the community. The primary purpose of the assessment program is to determine the level at which Colorado students meet the Colorado Model Content Standards in the content areas assessed. The TCAP is collaboratively developed by the Colorado Department of Education, the Colorado teaching community and CTB/McGraw‐Hill. The data should be used to keep abreast of individual student, school, and district progress toward attaining higher student achievement levels. The fact that TCAP is based on the Colorado Model Content Standards will ensure that all districts are held to the same challenging standards that Coloradans expect for their students regardless of whether they live in urban, suburban, or rural areas. The Colorado Alternate Assessments (CoAlt) is administered to students with significant cognitive disabilities who are instructed and assessed on alternate achievement standards. A Student's IEP team makes the determination if a student qualifies for the alternate assessment following criteria provided by the Colorado Department of Education Exceptional Student Services Unit. This standards‐based assessment program is designed specifically for students with significant cognitive disabilities using the elements of universal design. For students who qualify to take alternate assessments, the CoAlt is an indicator of student progress toward the Expanded Benchmarks which are linked to the Colorado Model Content Standards in the content areas of Reading, Writing and Mathematics in grades 3 ‐ 10 and Science in grades 5, 8, and 10. The assessment is meant to provide a picture of student performance to schools, districts, educators, parents and the community. The data should be used to keep abreast of individual student progress toward attaining achievement in the content areas. The CoAlt is untimed and individually administered. The assessments are comprised of selected response items and modified constructed response items. The CoAlt was collaboratively developed by the Colorado Department of Education, Colorado educators and CTB/McGraw‐Hill. ACCESS for ELLs® is a secure large‐scale English language proficiency assessment given annually to Kindergarten through 12th graders who have been identified as English language learners (ELLs). It provides educators and parents information about the English language proficiency level in the language domains of Listening, Speaking, Reading and Writing. This assessment aligns to the CELP standards

287

SAT and ACT, and ACT PLAN; High School – (ACT EXPLORE; Middle School) SAT and ACT are college entrance examinations administered periodically throughout the year to provide prospective colleges and universities with academic achievement information about entering freshman students. SAT is not required by the district and participation is solely at the discretion of the individual student. ACT is mandated by the State of Colorado for every 11th grade student. These tests are designed to predict student performance in college freshman courses. ACT PLAN is supported by our school district so ALL 10th graders are tested every October. This assessment helps prepare students for ACT as it covers the same subjects. ACT PLAN also helps identify student’s academic strengths and plans for college. ACT EXPLORE is now administered to all 8th grade students in district 51. The EXPLORE® program is designed to help 8th and 9th graders explore a broad range of options for their future. EXPLORE prepares students not only for their high school coursework, but for their post–high school choices as well. It marks an important beginning for a student's future academic and career success. STAR Enterprise Assessments STAR Early Literacy, STAR Reading and STAR Math are computer adaptive assessment that are given to all students K‐9th grades at least 3 times per year (Fall, Winter and Spring). The purpose of testing all students is twofold. The first is to act a screener to identify student as quickly as possible in order alert educators of students in need of instruction outside the core instruction. This differentiated instruction could be in the form of interventions or acceleration. Students receiving interventions will have their progress monitored using the STAR Assessments at least monthly in order to ensure the interventions are benefiting the students and helping them achieve their academic goals. More information about STAR Enterprise can be found online at http://www.renlearn.com/se/overview.aspx Individual Reading Inventories; Grades K‐10: Individually administered assessments are used in grades K‐3 with word recognition strategies and comprehension called the Development Reading Assessment 2. Assessments used for students at 4th, 5th, and 6th grades, who are on Individual Literacy Plans (ILPs), is the Qualitative Reading Inventory (QRI). The Degrees of Reading Power (DRP) is used for 6th – 10th grade students on ILPs. Reynolds Intellectual Screening Test (RIST): Derived from the Reynolds Intellectual Assessment ScalesTM (RIASTM), this brief screening measure can quickly identify students who need a more comprehensive intellectual assessment. It provides a quick overall estimate of general intelligence for individuals with intellectual strengths who may benefit from a full RIAS evaluation that may result in placement in educational programs for the gifted and/or talented. All 2nd graders will be screened using this instrument. Assessment results summary: COLORADO STUDENT ASSESSMENT PROGRAM (CSAP/TCAP)

READING:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

3rd 70.1% 72.1% 74.1% 72.0% 71.6%

4th 62.4% 65.6% 66.9% 64.9% 67.9%

5th 69.1% 68.5% 67.3% 68.7% 71.0%

6th 67.8% 73.0% 72.9% 71.5% 71.5%

7th 67.2% 68.7% 67.9% 69.2% 68.7%

8th 67.3% 69.3% 65.2% 66.8% 66.4%

9th 68.2% 69.6% 68.8% 68.0% 66.2%

10th 69.6% 70.9% 71.4% 72.9% 69.0%

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WRITING:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

3rd 40.0% 41.0% 42.7% 40.7% 51.1%

4th 48.0% 41.8% 44.2% 46.8% 51.7%

5th 53.8% 54.3% 53.7% 50.9% 55.5%

6th 51.9% 48.2% 49.5% 48.7% 56.7%

7th 54.4% 58.8% 57.9% 57.4% 60.9%

8th 50.3% 52.7% 49.3% 52.2% 56.3%

9th 51.7% 50.3% 57.2% 53.9% 54.1%

10th 50.7% 48.1% 50.1% 50.5% 48.6%

MATH:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

3rd 64.7% 65.8% 68.5% 68.9% 71.6%

4th 66.0% 67.4% 69.2% 68.1% 71.6%

5th 58.7% 58.7% 60.6% 58.7% 64.6%

6th 59.0% 58.1% 60.9% 62.4% 61.1%

7th 47.6% 50.8% 52.0% 53.1% 54.6%

8th 44.5% 45.6% 47.1% 50.7% 52.5%

9th 34.9% 33.4% 36.3% 36.8% 39.7%

10th 30.6% 29.1% 31.2% 28.9% 33.1%

SCIENCE:


Grade 2010‐11 2011‐12 2012‐13 2013‐14 State % 2013‐14

5th 40.2% 42.8% 44.4% N/A N/A

8th 48.9% 46.7% 49.4% N/A N/A

10th 55.7% 58.0% 59.1% N/A N/A

Information is also available on‐line http://www.schoolview.org/

289

Reading Math Writing State2011/2012 50 49 53 502012/2013 49 50 52 502013/2014 48 47 52 50Average Growth 49.00 48.67 52.33 50Cost per Student $5,323 $5,323 $5,323 $5,553Growth/Cost Index (GCI) 0.00921 0.00914 0.00983 0.00900D51 GCI Compared to State GCI 0.00020 0.00014 0.00083

Reading Math Writing State2011/2012 52 59 54 502012/2013 50 56 49 502013/2014 50 60 50 50Average Growth 50.66666667 58.33333333 51 50Cost per Student $5,323 $5,323 $5,323 $5,463Growth/Cost Index (GCI) 0.00952 0.01096 0.00958 0.00915D51 GCI Compared to State GCI 0.00037 0.00181 0.00043

Reading Math Writing State2011/2012 53 56 53 502012/2013 49 55 57 502013/2014 55 49 56 50Average Growth 52.33 53.33 55.33333333 50Cost per Student $5,323 $5,323 $5,323 *Growth/Cost Index (GCI) 0.00983 0.01002 0.01040D51 GCI Compared to State GCI

* No information from CDE at this time

High School

Colorado Growth ModelAcademic Growth

Median Growth PercentileElementary

Middle School

290

MCVSD TCAP / CSAP Median Growth Percentiles

MVCSD Assessment Dept RHM

School 2012 2013 2014 2012 2013 2014 2012 2013 2014Appleton Elementary School 58.5 57 58 64 75 73 71 57 63Bookcliff Middle School 63 60 57 68 59 63 65 63.5 59Broadway Elementary School 56 58 57 57 57 63 63 70 69Central High School 49 49.5 49 51 53 49 52 54 44.5Chatfield Elementary 52 46 38 51 54 39.5 45 50 42Chipeta Elementary School 51 40 55 64.5 52 70 57 59 75Clifton Elementary School 36 39 42 47 54 42.5 49 51.5 35Dos Rios Elementary 55.5 47 47 51 43 42.5 42.5 41 48Dual Immersion Academy 55 61 68 56.5 52 44.5 51 33 41East Middle School 50 49 42 51.5 49 44 60 60 55Fruita 8-9 53 48.5 55 50 56 52 46 44 40Fruita Middle School 58 55 58 58.5 46 56 72 61 65Fruita Monument High School 64 53 57 50 57 55 56 52 48Fruitvale Elementary 59 65 51 45 58 61 45 48 66Gateway School 53 57 68 53.5 46 67 52 48 46.5Glade Park Community School - - - - - - - - -Grand Junction High School 47 47 54 52 55 56 52 54 47Grand Mesa Middle School 47 42 43 44 43 45 52 46 51Grande River Virtual Academy 29.5 42 50 30.5 35 38 27 30 48Independence Academy 41 46.5 46 38 55.5 49 38 43 37Juniper Ridge - - 28 - - 19 - - 12Lincoln Orchard Mesa Elementary 52 58 47 68 56.5 50 73 54 45Loma Elementary 53 35 52.5 48 53 50 33 26 42Mesa View Elementary 34 52 54 40 59 63 44 63 64Mount Garfield Middle School 45 43 43 47.5 39 45 46.5 50 54New Emerson School at Columbus 57.5 42 36 68.5 38 56 61 44 55.5Nisley Elementary School 64.5 59 48 73 59.5 65 75 72 40Orchard Ave. 40 51.5 51 51 64.5 52 45 50 39Orchard Mesa Middle School 54 48 51 51 60 56 69 67 74Palisade High School 60 51 63 63 66 63 71 70 69Pear Park Elementary 62 59.5 49 59 62 46.5 53 44 37Pomona Elementary School 58 57 49 60 55 56.5 52.5 59 59R-5 High School 38 43.5 71 51 21.5 50.5 41 62 43Redlands Middle School 60 53.5 51 66 54 55 62 54 66.5Rim Rock Elementary 42 50 40 48 46 53.5 36 47 42.5Rocky Mountain Elementary 59 45 40 50 42 50 48 46 40Scenic Elementary School 81.5 66.5 68 69.5 58.5 63.5 73.5 67.5 68Shelledy Elementary School 40 39 50 42 37.5 36 39 41 47Taylor Elementary School 44 39 33 42 50 59 29 43 37Thunder Mountain Elem 45 52.5 48 53 57 53 60.5 56 50Tope Elementary School 52.5 34.5 49 50.5 42.5 45 45 39 46Vision 56 51 58 55 53 58.5 48 52 50West Middle School 50 56 54 56 47 45 65 63.5 65Wingate Elementary School 51 44.5 54 50.5 53 54.5 49.5 49 56

Reading Writing MathCSAP / TCAP Median Growth Percentile

291

District Demographics ATTENDANCE Attendance is based on the average number of days attended by a student during the school year. For secondary students, attendance is based on periods in the school day, rather than days attended.

Ethnicity 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14American Indian/

Alaska Native 332 252 193 146 4 39 26 14 0 0 0 1

Asian 196 172 171 152 11 18 12 9 0 0 0 0Black/African

American 179 165 145 134 46 35 32 26 1 1 3 0

Hispanic/Latino 4,650 4,799 4,853 4,987 843 767 681 705 21 22 14 20

White 16,254 15,954 15,637 15,717 2,285 1,972 1,792 1,678 63 64 45 55* Native Hawaiian/

Pacific Islander 31 28 29 31 85 9 13 4 2 0 0 0

* Two or More Races 561 642 799 819 115 106 76 99 6 1 0 2

Female 10,731 10,680 10,586 10,660 796 695 665 561 21 22 16 16

Male 11,472 11,332 11,241 11,326 2,593 2,251 1,967 1,974 72 66 46 62

Total 22,203 22,012 21,827 21,986 3,389 2,946 2,632 2,535 93 88 62 78

ExpulsionsOctober Attendance Suspensions

GRADUATION AND DROPOUT RATES Under Colorado law, local school boards are responsible for establishing high school graduation requirements. Requirements vary from district to district. However, the State calculates graduation rates in a uniform manner for all school districts. The graduation rate does not include students who obtain a GED or certificate of completion without completing the locally‐defined requirements for graduation. The graduation rate is a cumulative or longitudinal rate that considers the number of students who meet the graduation requirements as a percent of those who were in membership and could have graduated over a four year period from grade 9 through grade 12.

The dropout rate is an annual rate reflecting the percentage of all students enrolled in grades 7‐12 who leave school during the reporting period and are not known to transfer to other public or private schools. The calculation excludes expelled students.

Ethnicity 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14

Nat Am 3 35 2 79.2 74.1 56.5 75.0 4.3 8.0 4.3 7.4

Asian 2 2 5 94.7 77.8 100.0 78.6 2.1 2.2 2.2 1.2

African Am 8 7 3 57.9 56.3 63.6 85.7 8.1 1.1 1.2 6.7

Hispanic 64 56 65.2 68.8 66.7 67.8 4.9 4.3 3.8 5

White 5 398 290 82.2 82.7 82.6 81.5 2.9 2.4 2.4 2.6* Native Hawaiian/

Pacific Islander 0 1 0 100.0 50.0 80.0 100 0.0 0.0 6.7 5.6

* Two or More Races 2 12 15 73.0 79.7 75.9 80 5.5 3.5 3.6 2.1

Unknown 0 0 0

Female 159 176 150 81.5 84.7 82.3 82.6 3.1 2.6 2.3 2.6

Male 294 279 221 76.5 75.3 75.8 74.5 3.8 3.1 3.2 3.7

Total 453 455 371 0 79.0 79.8 79.0 78.6 3.1 3.4 2.8 3.1

Graduation Rate (completers) % Dropout Rate %WCCC**

** WCCC = Number of enrolled students in classes at Western Colorado Community College (formerly UTEC).

* The race and ethnicity designations for all reports have been changed starting in 2010‐2011 school year, i.e., Native Hawaiian/Pacific Islander and Two or More Races.

292

Mesa County Valley School District 51 Highlights of the Financial Legislative Session

SB 15‐267 – Financing of Public Schools:

1. Calculates statewide base per pupil funding for 2015‐16 to add inflation of 2.8% Base, $6,121.00 + 171.39 = $6,292.39. The negative stabilization factor is 12.14%.

HB 14‐1298 ‐ Financing of Public Schools:

1. Calculates state wide base per pupil funding to add inflation of 2.8% for 2014‐2015. Base $5,954.28 + 166.72 = $6,121.00. The budget stabilization factors (negative factor) of 13.15%.

SB 13‐260 ‐ Financing of Public Schools:

1. Inflation of 1.9% added to the statewide base per pupil funding in 2013‐2014 ($5,843.266 + 111.02 = $5,954.28). The budget stabilization factors (negative factor) of 15.49% was applied to the base per pupil funding.

HB 12‐1345 ‐ Financing of Public Schools:

1. Inflation of 3.7% added to statewide base per pupil funding in 2012‐2013 ($5,634.77 + 208.49 = $5,843.26) Budget stabilization factors, (negative factor) of 16.11% was applied to base per pupil funding.


2. Inflation of 1.9% added to state wide base per pupil funding in 2011‐2012 (5,529.71 + 105.06 = 5,634.77). 3. Changes Budget Stabilization factor to negative factor of 12.97% throughout the Bill. This reflects a 5.03%

reduction to Mesa County Valley School District 51.


1. “Inflation” plus 1% to statewide base per pupil base funding in FY 2011‐11. Negative .6% inflation + 1% Amendment 23 ($5,507.68 + 22.03 = $5,529.71).

3. District Total Program Adjustment: General Assembly determined that stabilization of the state budget requires a reduction in the appropriation of the

state’s share of total program funding for all districts and institute charter schools. Implementation of the reduction shall be through a “State Budget Stabilization Factor”, (negative factor) of 6.35%

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Mesa County Valley School District 51 DAB

FINANCIAL ADMINISTRATION Adopted: November 18, 2003

Reviewed October 15, 2013 Revised: May 19, 2015

Page 1 of 3

With respect to the actual, ongoing financial condition and activities of the district, the superintendent shall not cause or allow fiscal jeopardy or a material deviation from the annual budget or any budget policies adopted by the Board, or any fiscal condition that is inconsistent with achieving the district’s objectives.

Expending District Funds

The superintendent shall take reasonable steps to ensure that only funds that have been received in the fiscal year to date are expended, unless authorized by the Board through resolution.

Reporting to Board and Community

Audits - All district funds and accounts shall be audited by an auditor outside the district annually inaccordance with state law and Board policy DIE. All district funds and accounts shall be audited orreviewed internally on a quarterly basis. Timely and appropriate corrective actions shall be taken inaccordance with any internal or external audit findings.

The Board shall receive all audit reports and be informed of all corrective actions taken.

Financial reports

Quarterly reports - The superintendent or designee shall prepare and submit to the Board a quarterly fiscal actions report of the general fund and of the following funds:

General Fund (10) Colorado Preschool Program Fund (19) Capital Project Fund (43) Food Service Fund (21) Physical Activities Fund (23) Beverage Fund (27) Bond Redemption Fund (31) Insurance Fund (64) Dental Insurance Fund (63) Medical Insurance Fund (62)

The quarterly report shall include:

the actual amounts spent and received as of the date of the report from each of these districtfunds budgeted for the fiscal year, expressed as dollar amounts and as percentages of theannual budget

the actual amounts spent and received for each fund for the same period in the preceding fiscalyear, expressed as dollar amounts and as percentages of the annual budget

the expected year-end fund balances, expressed as dollar amounts and as percentages of theannual budget

a comparison of the expected year-end fund balances with the amount budgeted for that fiscalyear

details on the district’s major tax and revenue sources, with variance analysis that shows thefactors that are affecting revenue inflow.

The format and basis for reporting shall be consistent with the adopted budget and the past year’s generally accepted accounting procedures results.

Reconciliation Report

294




Page 2 of 3

The superintendent or designee shall prepare for the Board an itemized reconciliation between the fiscal year-end fund balances based on the budgetary basis of accounting and the modified accrual basis of accounting. The reconciliation shall include, but is not limited to, the liability for accrued salaries and related benefits. The reconciliation shall be included with the final version of the amended budget and the annual audited financial statements.

The Board shall receive all financial reports in a timely manner and be informed of all corrective actions taken. The superintendent or designee shall conduct quarterly financial reviews with the Board using reports described above.

The Board may request other financial reports as needed. Oral Notification The superintendent shall assure that immediate verbal notification be given to the Board regarding any potential financial problem or any matter that may affect the district’s financial condition or ability to achieve its mission. Available to Public All financial and audit reports shall be made available to the public on the District website. Legally-Required Reports Reports and filings required by state and federal law and agencies shall be accurately and timely filed.

Record Keeping Complete and accurate financial records shall be kept for all district funds and accounts. Operating Losses Or Deficits The superintendent, as well as all fund directors, program directors, department heads and school principals, shall take all reasonable steps to identify funds, programs, departments or schools that may end the fiscal year with an operating loss or deficit. A corrective action plan shall be developed and implemented within 30 days of such identification. The superintendent, as well as all fund directors, program directors, department heads and school principals, shall develop and implement processes whereby variations or deviations in cash flow, revenues or other important financial indicators can be identified and dealt with in a timely manner.

Employee Reporting The superintendent shall develop and implement procedures to encourage all district employees to report suspected financial problems or wrongdoing. No adverse employment decisions shall be taken in response to a good faith report by an employee.

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Page 3 of 3

Contingency Planning The superintendent or designee shall continually be aware of the financial and political landscape both internally and externally and shall develop contingency plans against possible events. Legal References: C.R.S. 22-44-105 (1.5)(b) (itemized reconciliation) C.R.S. 22-45-102 (1)(b) (quarterly financial reports) Cross References: KD, Public Information Services

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MVEA/MCVSD 51 Operating Covenants

Recognizing that it is in the best interest of the district and the community for Mesa Valley Education Association, the District 51 administration and the Board of Education to achieve a more effective working relationship, we will continually strive to: 1. Focus on our common goal of learning; 2. Increase trust in public education; 3. Listen and communicate openly; 4. Be unconditionally constructive; 5. Be trustworthy ‐ do what we say we will do; 6. Enhance our mutual respect; 7. Model behaviors we want to see in others; 8. Focus on issues and interests, not on positions and people; 9. Focus on the future, not on the past; 10. Treat all employees fairly and equitably. Heather O’Brian Greg Mikolai Steven D. Schultz MVEA President Board of Education President Superintendent of Schools July 1, 2007 – June 30, 2016

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Glossary of Terms The School District 51 budget contains specialized and technical terminology that is unique to school districts, public finance and budgeting. To assist the reader in understanding these terms, a glossary has been included in the document. Abatements Abatements are complete or partial cancellations of a tax levy. Abatements usually apply to tax levies, special assessments, and service charges. Account A record used to summarize all increases and decreases in a particular asset or any other type of asset, liability, fund equity, revenue, or expenditure. Accreditation A state and local mandate that fosters greater yearly accountability from public schools and school districts. Districts will accredit their schools to assure compliance and accountability to standards and assessments. Accrual Basis of Accounting Calls for recording revenue in the period which it is earned and recording expenses in the period in which they are incurred. Accrual for Salaries and Benefits Salaries and benefits of personnel are paid over a 12-month period. The salaries and benefits however, are earned over a period of approximately 9 months. This situation results in an outstanding liability for accrued salaries and benefits at the end of the fiscal year. ACT Test College entrance examination that is administered periodically throughout the year to provide prospective colleges and universities with academic achievement information about entering freshman students. ACT is mandated by the state for every 11th grade student. This test is designed to predict student performance in college freshman courses. Adaptive PE Physical Education conditioning, training, and alternative recreational activities for a special needs/disabled population. Agency Fund A fund used to account for assets held by a district or other governmental units in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. Amendment 23 A constitutional amendment adopted by voters in 2000 mandating that public education funding increase at the rate of inflation plus 1% for 10 years, and by inflation in future years. This amendment expires in 2011. Appropriation The setting aside by resolution of a specified amount of money for a fund with an authorization to make expenditures and incur obligations for specific purposes. Arbitrage The purchase of securities on one market for immediate resale on another in order to profit from a price discrepancy. ARRA (American Reinvestment and Recovery Act of 2009) The Federal House of Representatives and Senate approved the Conference report for ARRA in February 2009. The requirements include stabilizing State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases. The funding will be for two (2) years.

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Arveschoug Amendment Places a statutory limitation of 6% growth on state General Fund appropriations. Assessed Value The taxable value of property as determined by a tax assessor or government agency. Property taxes are paid on the basis of a property’s assessed valuation, which represents only a fraction of a property’s market value. Assurance A statement in an audit that can be either positive or negative. A positive assurance consists of a statement by the auditors that the tested items were in compliance with applicable laws and regulations. Negative assurance is a statement that nothing came to the auditor’s attention as a result of specified procedures that caused them to believe the untested items are not in compliance with applicable laws and regulations. At-Risk Factor A factor used to compute the additional amount of funding a district will receive for its at-risk pupils. At-Risk Pupils Students that are eligible for the federal free lunch program because they come from families with incomes below a certain level. The Finance Act of 1994 provides additional funding based on the number of at-risk pupils enrolled in each district. A.V.I.D. Achievement via Individual Determination. AVID is a fourth- through twelfth-grade system to prepare students in the academic middle for four-year college eligibility. It has a proven track record in bringing out the best in students, and in closing the achievement gap. http://www.avid.org/intro.html. To prepare under achieving students for college by supporting their academic and motivational needs to succeed in college preparatory classes and enroll in 4-year colleges and universities. AYP (Adequate Yearly Progress) Represents the annual academic performance targets in reading and mathematics that the state, school districts, and schools must reach to be considered on track for 100% proficiency by school year 2013-14, according to the Colorado Department of Education. Balanced Budget A budget in which planned revenues and other funds available (including beginning fund balance) equal or exceed planned expenditures. Beverage Fund The Beverage Fund is a Special Revenue Fund for District 51 that is set up to administer the “Sponsorship Agreement” with Pepsi-Cola Metropolitan Bottling Company, Inc., (Pepsi). This fund allows the money received from Pepsi to be distributed to the schools’ student body activity (SBA) funds, as per contract, and the remainder to be spent as per directives. BOCES (Board of Cooperative Educational Services) A regional educational service unit designed to provide supporting, instructional, administrative, facility, community, or any other services contracted by participating members. District 51, in conjunction with Mesa State College, operates an educational facility known as the Western Colorado Community College (WCCC). This facility was previously known as UTEC. The name was changed in the fall of 2005. Bond Indebtedness The amount of principal and interest remaining to be paid from a bond issue.

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http://www.avid.org/intro.html

Bond Issue In general, bond issues are voted to pay the cost of school construction. The items which these funds can be used for are stated on the ballot when the issue is presented to the people. Money can be spent only for these authorized purposes. Proceeds from bond issues cannot be used to pay the daily operating expenses of a school district. Bonds A certificate of debt issued by the school district guaranteeing payment of the original investment plus interest by a specified future date. This is associated with costs for capital facilities. Bond Redemption Fund The Bond Redemption Fund is required by state law to provide revenue for repayment of bonded indebtedness which has been approved by the voters. Property taxes are levied each year in an amount sufficient to cover only the required principal and interest payments. These are long term obligations of the school district and by law, monies in this fund cannot be used for any purpose other than to retire voter approved debt. Budget An annual financial plan that identifies revenues, specifies the type and level of services to be provided, and establishes the amount of money which can be spent. Budgetary Fund Balance

The portion of Fund Equity available for appropriation. Building Fund The Building Fund is used to account for all resources available for acquiring capital sites, buildings, and equipment as specified by the related bond issue. CADI (Comprehensive Assessment for District Improvement) A comprehensive appraisal process which assessed the district’s educational practices. CAFR (Comprehensive Annual Financial Report) The year-end financial report of an entity, which contains a report of an independent auditor and a management letter. Capital Outlay An expenditure which results in the acquisition of fixed assets or additions to fixed assets which are presumed to have benefits for more than one year and which generally cost at least $750. Examples include expenditures for land or existing buildings, improvements of ground, construction of buildings, additions to buildings, remodeling of buildings, furniture, vehicles, and equipment. Capital Project Fund The Capital Project Fund consists of a Building Fund for the construction of new schools and maintenance and upgrades to existing sites. It was supported through the sale of bonds which were approved by the voters. A separate Capital Projects Building Fund is also included and was used to build a new school, Dual Immersion Academy (DIA), on the Riverside site. Capital Reserve - Asbestos Fund This fund is for the purpose of completing the construction authorized in the special election for Palisade High School, Tope Elementary School, Lincoln Orchard Mesa Elementary School, Broadway Elementary School, Fruita Monument High School and asbestos removal. The levy which began in 1990 was authorized for three years.

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Capital Reserve Fund A fund used by school districts for long-term capital outlay expenditures. Districts can only use the capital reserve fund to acquire land and buildings, construct new buildings or additions to buildings, purchase equipment that has a unit cost of at least $1,000, alter or improve existing buildings when the cost exceeds $2,500, acquire school buses, or enter into long-term lease agreements. Districts must allocate at least $292 per pupil to the capital reserve fund or insurance reserve fund in FY 2007-08. Career Center Grant Fund The Career Center Grant Fund is a Special Revenue Fund which accounts for the use of a donation specified to purchase sites for construction of buildings/houses by students in the Career Center construction program. Cash Basis The basis of accounting under which revenues are recorded when received in cash, and expenditures are recorded when cash is disbursed. Categorical Programs Specific-purpose programs that are funded separately from a district’s total program funding under the school finance act. Examples include vocational education, special education, and pupil transportation. State funds for categorical programs must be used specifically for the program and are generally distributed based on a formula prescribed by law. CDE Colorado Department of Education. Central Support Services Activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include communications, human resource services, and information technology. Certificate of Participation (COP) A Certificate of Participation is a method of funding used by governing agencies for construction or improvement of public facilities in lieu of issuing general obligation bonds. By use of a lease type repayment structure, they do not represent a public debt and are therefore not subject to voter approval. Chart of Accounts A list of accounts systematically arranged, applicable to a specific concern, giving account names and numbers, if any. A chart of accounts, accompanied by descriptions of their use and of the general operation of the books of account, becomes a classification or manual of accounts - a leading feature of a “system of accounts.” Colorado Preschool Program Fund A fund established in January 1989 to provide state preschool service to four and five year old children who lack overall learning readiness due to significant family risk factors; who are in need of language development; or who are receiving services from the state department of human services pursuant to Article 5 of Title 26, C.R.S., as neglected or dependent children and who would benefit from participation in the state preschool program. Commodities Foods donated by the United States Department of Agriculture for use in Child Nutrition Programs. Constitutional Spending Limit The maximum allowable change in a school district’s spending from one year to the next. The limit for school districts is equal to the percentage change in the district’s enrollment plus the Denver-Boulder inflation rate in the prior calendar year. Contingency Reserve The Board of Education may provide for a contingency reserve in any of the funds. The amount is included in the appropriation for each fund and may be expended to meet unanticipated expenditures.

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Contracted Services Services rendered by personnel who are not on the payroll of the district, including all related expenses covered by the contract. Cost-of-Living Factor One of the three main factors used in calculating a district’s per pupil funding. The cost-of-living factor reflects the relative differences among the state’s 176 districts in the costs of housing, goods, and services for the regions in which districts are located. CPI (Consumer Price Index) A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of cost of living and economic inflation. The Denver/Boulder CPI is used by the state legislators for the school finance act. C.R.S. (Colorado Revised Statutes) The official, currently revised, laws of the State of Colorado. CSAP (Colorado Student Assessment Program) A series of standards-based assessments designed to provide a picture of student performance to school districts, educators, parents, and the community. The primary purpose of the assessment program is to determine the level at which Colorado students meet the state model content standards. The results should be used by educators to improve curricula and instruction as well as to increase individual student learning. The format of these assessments consists of multiple choice, short answer, performance tasks, construct response, and extended construct response items. Students score at one of four performance levels: unsatisfactory, partially proficient, proficient, advanced. Students in grades 3 - 10 are tested in reading, writing, and mathematics. 8th grade students are also tested in science. 11th grade students are tested in reading, writing, mathematics, and science through the mandatory ACT test. Debt Service Fund Debt Service Fund includes expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest of current loans. DIA (Dual Immersion Academy) DIA is a school of choice where instruction is given in English and Spanish. Throughout the day students interact in both environments.

Employee Benefits Compensation, in addition to regular salary, provided to an employee. This includes such benefits as health insurance, life insurance, retirement, and Medicaid. Encumbrances Purchase orders, contracts, and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. Encumbrance Carry Forward Purchase orders, contracts and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. The amount is accrued and carried forward as an increase in appropriation for the next fiscal year. Enrollment The number of pupils enrolled on October 1 within the budget year.

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Enterprise Fund A fund to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the costs of providing services to the general public be financed or recovered primarily through user charges or where it has been decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate. Entitlement Payments guaranteed by the state legislature to eligible recipients for a certain period of time. The primary example is State Equalization Program payments. Equalization Program Funding The financial base of support for public education for school districts in Colorado as calculated by the Public School Finance Act of 1994. Equalization Program Funding Per Pupil The total equalization program funding, as provided under the 1994 school finance act, of a district divided by the district’s funded pupil count. Equalization Program funding is provided by a combination of state funding, local property taxes, and specific ownership taxes as determined under the provisions of the 1994 school finance act. Expenditures Charges incurred, whether paid or unpaid, which are presumed to benefit the current fiscal year. Expenses The costs of the goods and services used in the process of operating the district. Federal Education Jobs Fund A Federal Program that provides assistance to States to save or create education jobs for the 2010-2011 school year. Jobs funded under this program include those that provide educational and related services for early childhood, elementary and secondary education. Fiscal Emergency Reserve For FY 2009-10 the Colorado General Assembly has determined that a state financial crisis requires each district to budget an amount to a fiscal emergency restricted reserve. The department shall calculate the amount to be budgeted to the fiscal emergency restricted reserve by each district. The total statewide amount to be held in reserve is $110 million. Funds may be released for expenditure if no action to require a rescission has been taken by the General Assembly by January 29, 2009. Fiscal Year Fiscal Year is a 12 month accounting period, which for Mesa County Valley School District 51 begins July 1 and ends June 30 the following year. Food Service Fund An enterprise fund used to record the financial transactions related to food service operations. Fund A fund is a fiscal and accounting entity, with a self-balancing set of accounts recording revenues, expenditures, financial resources, and all related liabilities and fund equities. Fund Equity The excess of fund assets and resources over fund liabilities. A portion of the equity of a governmental fund may be reserved or designated; the remainder is referred to as Fund Balance.

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Funded Pupil Count/Pupil Count The number of pupils for which a school district receives funding under the school finance act. The funded pupil count is expressed in full-time equivalent (FTE) pupils to reflect the amount of time students spend in an instructional setting. The funded pupil count is the greater of: 1) a district’s October 1 enrollment count within the budget year, or 2) the average of the October 1 enrollment count within the budget year and from the two preceding years. GAAP (Generally Accepted Accounting Principles) These accounting principles are uniform minimum standards of and guidelines to financial accounting and reporting. Adherence to GAAP assures that financial reports of state and local governments contain the same types of funds and account groups. Gallagher Amendment An amendment to the Colorado Constitution requiring the bi-annual state-wide taxable values of commercial and residential properties to be maintained at a ratio of 55:45, respectfully. As a result, the rate of assessment on commercial property remains fixed at 29% of value, while the assessment rate of residential property changes in order to attain the ratio. Since 1984, the residential assessment rate has been reduced from 21% to a current 7.96%. An owner of a $100,000 house is thereby taxed from all applicable mill levies on a taxable value of $7,960. The tax base, known as assessed valuation, for a local government in a primarily residential area does not increase at the actual rate of growth because the Gallagher amendment drives down the residential taxable values. GASB (Governmental Accounting Standards Board) This board was established in 1984 to promulgate standards of financial accounting and reporting with respect to activities and transactions of state and local governmental entities. General Fund General Fund is a fund to account for all financial resources except those required to be accounted for in another fund. All revenues, except those revenues attributable to the Special Revenue Funds, the Debt Service Fund, the Capital Project Fund, the Enterprise Fund, the Internal Service Funds, and any other fund authorized by the State Board of Education, shall be accounted for in the General Fund. Any lawful expenditure of the school district, including any expenditure of a nature which could be made from any fund, may be made from the General Fund. GFOA (Government Finance Officers Association) This association is an organization of governmental finance officers whose mission is to enhance and promote the professional management of governmental financial resources. Closed by mutual agreement for the 2013-2014 school year. Glade Park Community School – (GPCS) Glade Park Community School, (GPCS) will integrate ecology, culture and community to ensure academic excellence and personal success. GPCS was established as a Charter School in 2011-2012. Closed by mutual agreement for the 2013-2014 school year. Governmental Designated Purpose Grants Fund This fund includes grants received from federal, state, or local governments, or private sources to be used for specific and designated purpose. Examples are Title I, Title II, Vocational Education, etc. Grande River Virtual Academy (GRVA) Grande River Virtual Academy (GRVA) is a K-12 virtual school that serves Mesa County Students. Students who attend GRVA have the opportunity to work with local teachers and to come to the school to get individual help as needed. GRVA students also have the benefit of participating in school sanctioned sports at their attendance area school and earning credit from the Career Center, Western Colorado Community College, Colorado Mesa University and work internships. IB (International Baccalaureate) A four year honors academy for students who complete the program during their last two years of high school and earn an IB diploma. They can obtain college credit and have a competitive edge in applying to the most selective colleges.

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Independence Academy Charter School This alternative program for home schooled students is designed to assist parents and students in instructional areas and careers that are difficult to deliver in the home setting. In July 2004 Deep River became a charter school. In 2006 the Deep River name was changed to Independence Academy. Revenue and expenditures are shown on a fund summary in the Financial Section. Individual Reading Inventories Individually administered assessments used to test 1st, 2nd, and 3rd grade students’ word recognition strategies and comprehension at the end of each of those grades. These assessments are also administered to students at 4th, 5th, and 6th grades who are on Individual Literacy Plans (ILP’s). For 1st through 5th grades, passages from the Qualitative Reading Inventory (QRI) are used. The Basic Reading Inventory (BRI) is used for 6th – 9th grade students on ILP’s. Instruction Instruction includes the activities dealing with the teaching of pupils. Instructional Supplies and Materials Instructional supplies and materials include, but are not limited to, supplies, textbooks, library books, periodicals, and other supplies and materials directly related to instruction. Insurance Fund The Insurance Fund is used:

For the payment of or loss of or damage to the property or unit of local government. To service and pay premiums on insurance. For the payment of administrative expenses, loss control, workers’ compensation, and legal claims against the

public entity which have been settled or compromised. For the payment of judgments rendered against the public entity for injury.

Interfund Transfer Money which is taken from one fund and added to another fund. Interfund transfers are not receipts or expenditures on the district. Internal Service Funds Funds established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit, or to other governmental units. Amounts expended by the funds are restored thereto either from operating earnings or by transfers from other funds, so that the original funds’ capital is kept intact. Juniper Ridge Community School – (JRCS) Juniper Ridge Community School, (JRCS) Juniper Ridge Community School is a multi-cultural K-6 charter school using an arts and nature-based curriculum rooted in the Waldorf tradition. Kindergarten Proficiency Assessment An individually administered assessment used to rate each student’s developmental level and growth in language and reading skills, such as letter and word recognition, sense of story, concepts about print, and phonics awareness. Mathematic skills, such as rational counting, sequencing, patterning, and sorting are also assessed. LEAG (Leadership for Education Achievement and Graduation) The primary goal of the L.E.A.G. Program is to assist students with achieving graduation. The Program objectives leading to graduation are, academic achievement, parental involvement, attendance, and behavior. Advocates bridge the gap between minority families and the school to promote parental involvement.

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Learning Facilitators Personnel provided to assist school communities improve student achievement by providing or making available whatever support is necessary for all students to be successful. Lease/Purchase Agreement Contractual agreements that are termed leases, but that in substance are purchase contracts. Local Share The portion of a district’s total program contributed directly by local taxpayers of the district. A district’s local share includes revenue from property taxes and specific ownership taxes. MAP (Measures of Academic Progress) A computerized adaption of NWEA Levels tests used to check progress throughout the year and to chart incremental growth longitudinally. MAP is used in middle school proficiency centers, summer school, and for students in intervention programs. Market Value The price at which a security is trading and could presumably be purchased or sold. Maximum Increase in Per Pupil Funding The statutory cap which prohibits any district from receiving an annual increase in per pupil funding greater than 25 percent. MESA (Mathematics Engineering Science Achievement) A statewide pre-collegiate program that focuses on ethnic minorities and female students in 5th through 12th grades. It is designed to prepare, motivate, and guide students who are interested in careers in mathematics, science, engineering, and related fields. For many students, it is an opportunity to seriously consider higher education as part of their future. MVV-HCP (Mesa Valley Vision – Home & Community Program) The MVV-HCP creates opportunity for learners to pursue a unique, individualized learning program supported by resources technology and a learning community made up of family mentors and skilled resource consultants. Mill Local tax rates against property are always computed in mills. A mill is one one-thousandth of a dollar of assessed value (0.001).

One mill produces $1 in tax income for every $1000 of property (assessed value) it is levied against. One mill produces $1000 in tax income for every $1 million of property (assessed value) it is levied against.

Mill Levy The rate of taxation based on dollars per thousand of assessed valuation. Minimum Per Pupil Funding A minimum per pupil funding level guaranteed to each district. Modified Accrual Basis The accrual basis of accounting required for use by governmental funds. Under it, revenues are recognized in the period in which they become available and measurable and expenditures are recognized at the time a liability is incurred pursuant to appropriation authority.

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No Child Left Behind The latest federal legislation that enacts the theories of standards-based education reform, which is based on the belief that setting high standards and establishing measurable goals can improve individual outcomes in education. The Act requires states to develop assessments in basic skills to be given to all students in certain grades, if those states are to receive federal funding for schools. The Act does not assert a national achievement standard; standards are set by each individual state. http://en.wikipedia.org/wiki/No_Child_Left_Behind_Act NWEA (Northwest Evaluation Association) Achievement Level Tests A series of standardized achievement tests in reading, language usage, and mathematics that are aligned with our curriculum and content standards. The tests systematically increase in difficulty from one level to another. This makes it possible to give each student a test appropriate to his or her current level of achievement. These tests are scored on an equal-interval scale, like feet and inches (called a RIT Scale). Fall/spring testing every year allows us to calculate growth in achievement for every student. Scores can be added together to calculate accurate class or school averages. We can also compare to a large national norming population to calculate national percentile scores. Students from grades 3 through 8 take level tests in the spring. Fall testing is optional with the exception of 3rd grade reading, which is mandatory to test in the fall. Students in grade 9 who do not reach 8th grade proficiency levels take spring tests. Object A category of goods or services purchased. Occupational Therapy Provides intervention for activities of daily living to a special needs/disabled population. Operating Reserve The Board of Education may provide for an operating reserve in the General Fund. This reserve shall not exceed fifteen percent of the amount budgeted to the General Fund for the current fiscal year. This operating reserve shall not be appropriated or any moneys therein be expended during the fiscal year covered by the budget. These moneys shall be a continuing reserve and be considered as a beginning general fund balance for the following fiscal year. Operations and Maintenance Activities concerned with keeping the physical plant open, comfortable, and safe for use and keeping the grounds, buildings, and equipment in an effective working condition and state of repair. Other Local Projects/Grants Fund Other Local Projects/Grants Fund is a Special Revenue Fund which accounts for locally funded grants/tuition that are designated for a specific purpose. Override Local voters approved property tax revenue in excess of total program as defined under the Public School Finance Act. Overrides are capped at the greater of 20 percent of the district’s total program or $200,000. PALS (Phonological Awareness Literacy Screening) Primary reading assessment of several important literacy fundamentals, which are predictive of future reading success. PALS is a three-tiered test. The first level assesses comprehension, accuracy, fluency, and rate. Students not passing the first level are given additional assessment in alphabet knowledge and concept of word. If those benchmarks are not met, students are assessed for phonemic awareness skills. This hierarchy is economical in terms of students’ time since those passing benchmarks proceed to more difficult tasks, while those not passing benchmarks are routed to increasingly focused diagnostic tasks.

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http://en.wikipedia.org/wiki/No_Child_Left_Behind_Act

PERA (Public Employees Retirement Association) A retirement association created by C.R.S. 24-51-201 which shall be a corporate body with the right to sue and be sued and the right to hold property for its use and purposes. It consists of the state division, the school division, the municipal division, and the judicial division. The purpose of PERA is to provide benefits to public employees when they retire or are disabled or to the family at the employee's death. It serves as a substitute for Social Security and is funded on an actuarial reserve basis. That is, money is set aside for retirement benefits while an employee is earning service credit and before benefit payments begin. Physical Activities Fund This fund accounts for most of the revenue and expenditure associated with athletic programs in the district. The General Fund covers salaries and benefits for coaches, activity sponsors, and athletic directors, as well as such indirect costs as maintaining athletic fields, utilities for athletic facilities, and supplies. Revenue from gate receipts and student participation fees are reported in the physical activities fund. PIAB (Parks Improvement Advisory Board) A joint committee with representation from the City of Grand Junction, Mesa County, Mesa State College, and School District 51 for parks improvement and/or facility and stadium improvements. Each entity has a representative on the committee to discuss projects for collaboration. PPOR (Per Pupil Operating Revenue) The district’s total program divided by its funded pupil count, minus the minimum amount per pupil required to be transferred for the capital reserve fund or a risk management fund. PPR (Per Pupil Revenue) The amount that results from combining the statewide base with the components of the funding formula as stated in the “Public School Finance Act of 1994” law. A district’s per pupil funding is multiplied by its pupil count to determine funding, before accounting for at-risk. Program Group activities or operations that are directed to specific purposes or objectives. Property Tax A local tax that is calculated by applying a mill levy to assessed value. Revenue from the property tax represents the primary source of local funding for K-12 public education. Public School Finance Act of 1994 C.R.S. 22-53-101, et seq., enacted in 1994 seeks to provide for a thorough and uniform system of public schools throughout the state. It requires that all school districts operate under the same finance formula and that equity considerations dictate all districts be subject to the expenditure and maximum levy provisions of this act. Under the previous 1988 act, Colorado’s 176 school districts were classified into eight category groups with similar characteristics for funding purposes. The 1994 act, created under House Bill 94-1001, replaces the eight category groups with individually determined school district per pupil funding amounts. Revenues Funds received, generally from taxes of a state/federal funding program, which do not cause an increase in a liability account. Repurchase Agreement A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement, and the terms of the agreement are structured to compensate him for this.

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RIST (Reynolds Intellectual Screening Test) Derived from the Reynolds Intellectual Assessment ScalesTM (RIASTM), this brief screening measure can quickly identify students who need a more comprehensive intellectual assessment. It provides a quick overall estimate of general intelligence (g) for individuals with intellectual strengths who may benefit from a full RIAS evaluation that may result in placement in educational programs for the gifted and/or talented. All 2nd graders will be screened using this instrument. Salaries Amounts paid to employees of the district who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for those in permanent positions. Salary Accrual Salaries and benefits of teachers and other school personnel are paid over a 12-month period, typically from September 1 through August 31. These salaries and benefits, however, are earned over a period of approximately nine months. This situation results in an outstanding liability for accrued salaries and benefits at the end of the fiscal year, which will be paid in the next fiscal year. SARs (School Accountability Reports) Part of statewide legislation that provides both a rating performance for schools as well as a growth rating from year to year. All accountability systems rely on performance on the Colorado Student Assessment Program (CSAP). Sanctions are in place for schools remaining “unsatisfactory” for 3 years in a row. SAT Test College entrance examination that is administered periodically throughout the year to provide prospective colleges and universities with academic achievement information about entering freshman students. SAT is not required by the district and participation is solely at the discretion of the individual student. This test is designed to predict student performance in college freshman courses. SBA (Student Body Activity) Funds An agency fund used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds. Each school maintains separate accounting for their specific student generated funds. Self-Insurance The underwriting of one’s own insurance rather than purchasing coverage from a private provider, by identifying specific areas of risk and assessing actuarially sound charges. Senate Bill 199 (SB 199) Colorado State Legislature passed SB 199 in 2007 which designates financing of public schools and included the freeze on local school districts property tax mill levies. The freeze will maintain at least a level effort of tax support for school district funding from local tax payers. Size Factor One of the three main factors used in calculating a district’s per pupil funding. The size factor is designed to compensate districts for the cost pressures of economies of scale. It is formula-driven and based on enrollment. Specific Ownership Tax A tax paid annually on motor vehicles instead of property taxes. Specific ownership taxes are part of a district’s local contribution to school funding. Standards-Based Classroom Assessments Standards-based classroom tests matching CSAP format and including a toolkit of performance assessments and related rubrics are available for grades K-12. CTB McGraw-Hill Test Bank and Classroom Manager software is available in every school.

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State Aid Funding provided by the state under the School Finance Act. Under the act, state aid provides the difference between a district’s total program and the district’s local share. State Fiscal Stabilization Fund Legislature determined that stabilization of the state budget requires a reduction in the appropriation of the state’s share of total program funding for all districts. Implementation of the reduction shall be through a “State Budget Stabilization Factor” a negative factor in school finance formula. State-Wide Base Per Pupil Funding Amount The dollar amount to which the factors are applied in determining each district per pupil funding level. Each district receives the same base per pupil funding amount. Supplemental Budget Where money for a specific purpose, from other than ad valorem taxes (following adoption of the budget), subsequently becomes available to meet a contingency. A supplemental budget for expenditures, not to exceed the amount of said money, may be adopted and appropriation of said money made there from. Supplies & Materials Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances. Tabor Amendment An amendment to the Colorado Constitution approved by voters in November 1992 which limits governmental mill levies, revenues, and expenditures. Tabor stands for the Taxpayers Bill of Rights. In an election in 1999, voters approved a ballot issue which allows the school district to exceed the revenue limitations. Since the author of Tabor is Doug Bruce, this election is often referred to as “de-Brucing.” Tax Year The calendar year (January – December) in which tax bills are sent to property owners. These tax bills are reflected as revenue receipts to the school district in the current fiscal year (July – June). Total Per Pupil Funding Per pupil funding multiplied by the number of pupils, plus at-risk funding, divided by the number of pupils. Total Program Per pupil funding multiplied by the number of pupils, plus at-risk funding. Transfers A transfer does not represent a purchase; rather, it is used to show that funds have been handled without having goods and services rendered in return. Included here are transactions for interchanging money from one fund to the other. Trust and Agency Funds Accounts for assets held by the district for student and teacher clubs and organizations. WCCC (Western Colorado Community College) An educational facility, formerly known as UTEC, operated in conjunction with Mesa State College. The name was changed in the fall of 2005. WMLS (Woodcock Munoz Language Survey) The WMLS is a quick and easy-to-administer screening instrument that can aid in deciding program placement for ESL students. It is an excellent measure of Cognitive Academic Language Proficiency (CALP).

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