2014 06 09 Agenda - Muscatine Community School District · 2014-06-06 · Boardof!Education! Muscatine!Community!School!District! Monday,June!9,2014! Meeting!Location:!City!Hall!!!!!

Board of Education

Muscatine Community School District Monday, June 9, 2014

Meeting Location: City Hall Time: 7 p.m.

REGULAR MEETING AGENDA

I. Roll Call and Determination of Quorum

II. Recite Pledge of Allegiance

III. Welcome to Visitors and Media Representatives and Introduction

IV. Citizens Speak

V. Student Council Representative

VI. Consent Agenda**

The following items are considered to be routine by the Board of Education and will be enacted by one motion. There will be no separate discussion of these items unless a Director so requests, in which event the item will be removed from the Consent Agenda and considered in its normal sequence from the agenda.

A. Minutes (VII-‐A-‐1-‐a) (p. 5) B. Bills and Claims (VII-‐A-‐2-‐a) (p. 12) C. Personnel Recommendations (VII-‐A-‐3-‐a) (p. 19)

VII. Board Goals

A. Action/Possible Action

1. Board Goal: Communication

a. Approval of the minutes of the May 12, 2014 regular meeting,

the May 29, 2014 Special Meeting, and May 30, 2014 Work Session – action** (p. 5)

b. Superintendent’s Contract – action

c. Security Cameras at Muscatine High School – action

2. Board Goal: Financial Solvency a. Approval of Bills and Claims – action** (p. 12)

b. Audit Report and Acceptance of Audit – action (p. 13)

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c. Provide Response to the State’s Department of Management Re-‐Calculated Increase in the Levy Rate for FY 2015 – action

3. Board Goal: Improving both Graduation Rate and Post-‐Secondary Success of our Students a. Personnel Recommendations – action** (p. 19)

B. Discussion and Information

1. Board Goal: Communication

a. Energy Audit Update (p. 23)

b. First reading on policy 701.06 Budget Adoption by the Board

(p. 25)

c. Second reading on the following policies: 502.04 Student Activity Program and Good Conduct Admin Procedures (p. 26) 503.07 Promotional Campaigns in Schools – Fundraising (p. 34) 503.08 Limited Open Forum Administrative Procedures (p. 38) 504.08 Contests for Students (p. 39) 506.04 Commencement and Baccalaureate (p. 41) 506.08 Dual Credit for Seniors (p. 41) 506.13 Disaster Drills Administrative Procedures (p. 43) 601.01 Curriculum Development (p. 46) 601.06 Senior High Curriculum (p. 47) 601.27 Guidance and Counseling (p. 48) 900.04 Use of School Facilities During School Hours w/Admin Procedures (p. 49)

2. Board Goal: Financial Solvency

a. May Financials (p. 52)

VIII. Announcements/Meetings/Events: June 16, 2014 District Planning Session at the Administration Center July 14, 2014 Regular Board Meeting at 7 p.m. at City Hall August 1, 2014 Registration, All Grades, All Buildings at Muscatine High School

from 8 a.m. to 6 p.m. August 11, 2014 Regular Board Meeting at 7 p.m. at City Hall August 14, 2014 First Day of School for Students

IX. Adjourn

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ACTION/ POSSIBLE ACTION

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BOARD GOAL:

COMMUNICATION

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UNOFFICIAL MINUTES MUSCATINE SCHOOL BOARD OF EDUCATION

REGULAR SESSION May 12, 2014

The Board of Education of the Muscatine Community School District, in the County of Muscatine, State of Iowa, met in regular session on Monday, May 12, 2014 at 7 p.m. at City Hall. President Nathan Mather called the meeting to order. Directors Tim Bower, Brenda Garcia-‐Van Auken, Tom Johanns, Randy Naber, and Mary Wildermuth were present. Director Tammi Drawbaugh was absent. Also present was Superintendent Jerry Riibe and Director of Finance Jean Garner. The board recited the Pledge of Allegiance. President Mather welcomed visitors and media representatives. Steve Harper, 824 Fuller Street, spoke regarding a motor vehicle accident at the high school over the past weekend caused from students racing and asked that the board and district address this to help make the high school safer when school is not in session. Student Council representatives Kate Custis, Shalini Raichur, and Kindra Petersen updated the board on recent student council activities. Director Johanns asked that personnel recommendations be removed from the consent agenda for further discussion.

A motion was made by Director Bowers and seconded by Director Naber to approve the following consent agenda items: the minutes of the April 28, 2014 regular meeting; the student teaching agreement with St. Ambrose University; the bills and claims dated May 12, 2014; and the WMS 8th grade trip to Close Up in Washington D.C. and Philadelphia on April 12-‐16, 2015 as submitted by Matt Rivera. All ayes motion carried.

A motion was made by Director Naber and seconded by Director Bower to approve the Flickinger Learning Center Contract for the 2014-‐15 school year. All ayes; motion carried.

Superintendent Riibe asked that the Background Checks for Parent Volunteers agenda item be removed as an action item and be discussed at this time. This will then be presented at the board’s next meeting for action. Director of Human Resources Wes Fowler provided the board with information on this service and explained what the district currently does. He stated that this system would be a more secure system. There is a $12 fee per background check that can be paid for by the school district, charged to the volunteer, or the district can also share the cost with the volunteer. Superintendent Riibe presented the elementary and middle school handbooks for approval.

A motion was made by Director Wildermuth and seconded by Director Bower to approve the elementary and middle school handbooks. All ayes; motion carried.

A motion was made by Director Johanns and seconded by Director Naber to approve the superintendent’s evaluation instrument. All ayes; motion carried.

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A motion was made by Director Bower and seconded by Director Wildermuth to approve the following policies: 203.09 Conflict of Interest of the Board 204.05 Annual Meeting of the Board 400.00 Statement of Guiding Principles 401.08 General Personnel Physical Examination 402.01 Equal Employment Opportunity with Admin Procedures 502.01 Discipline 505.05 Student Medication Administration Procedures 506.15 Student Use of Cell Phones and Other Electronic Devices All ayes; motion carried.

Superintendent Riibe shared that the audit committee met recently and reviewed the audit report. He noted that the bylaws of this committee state that the school board member that serves on this committee report to the board its findings. That board member is Tammi Drawbaugh. Since Director Drawbaugh is absent tonight, Superintendent Riibe recommended that the audit report review be postponed until the June meeting. Director of Finance Jean Garner stated that the audit committee recommended that the district solicit Requests for Proposals for the annual audit. This would be for three years (2014-‐2017) with the possibility for an extension.

A motion was made by Director Bower and seconded by Director Johanns to approve issuing a RFP for the district’s annual audit for 2014-‐2017. All ayes; motion carried.

Director Johanns asked if board members could receive more information on the new hires and updates on what positions are left to be filled.

A motion was made by Director Johanns and seconded by Director Naber to approve the following personnel recommendations: Resignations: Pat Phillips – MHS Special Ed teacher and Trevor Kongable – MHS Industrial Arts teacher. Retirement of Roseanne Howard – WMS Special Education teacher. New hires: Randy Guerra – MHS Language Arts, Elizabeth Hirschfield – MHS Math, Cody Charles – MHS Math, Jordan Beeding – Franklin Grade 1, Olivia Lofgren – Madison Grade 4, John Vonderhaar – Franklin Grade 4, and Allison Jaycox – MHS Science. All ayes; motion carried.

The Site Based Review Committee (SBRC) membership was shared with the board.

A motion was made by Director Bower and seconded by Director Wildermuth to approve the Site Based Review Committee membership as presented. All ayes; motion carried.

A list of 388 potential graduates of the MHS Class of 2014 was presented to the board for approval.

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A motion was made by Director Naber and seconded by Director Bower to approve the tentative list of the graduating class of 2014. All ayes; motion carried.

Superintendent Riibe updated the board on the Jefferson Elementary Construction project. Superintendent Riibe also provided information on the old playground equipment that was removed. He noted that once removed, the insurance company would not cover the liability. Therefore, the equipment was not re-‐installed elsewhere. He noted that this is typical for all playground equipment. Supervisor of Technology Scott Comstock provided information about the online registration program that will be used for billing and receipting. The board heard a first reading on the following policies: 502.04 Student Activity Program and Good Conduct with Administrative Procedures 503.07 Promotional Campaigns in Schools – Fundraising 503.08 Limited Open Forum Administrative Procedures 504.08 Contests for Students 506.04 Commencement and Baccalaureate 506.08 Dual Credit for Seniors 506.13 Disaster Drills Administrative Procedures 601.01 Curriculum Development 601.06 Senior High Curriculum 601.27 Guidance and Counseling 900.0 Use of School Facilities During School Hours with Administrative Procedures Director of Finance Jean Garner provided the board with the April financial statements. President Mather announced the following meetings and events: May 12, 2014 School Board Recognition Week May 18, 2014 Excellence in Education Program at 2 p.m. at MHS May 21, 2014 Senior Awards at 7 p.m. at MHS Auditorium May 25, 2014 The MHS Class of 2014 Graduates at 2 p.m. at MHS gymnasium May 29, 2014 Special Board Meeting at 5 p.m. at the Administration Center May 30, 2014 Student’s Last Day of School June 2, 2014 All District Retirement Celebration & 30 Year Awards beginning at 8:30 a.m. at MHS Auditorium June 9, 2014 School Board Meeting at 7 p.m. at City Hall

A motion was made by Director Wildermuth and seconded by Director Naber to adjourn the meeting. All ayes; motion carried. Time: 8:25 p.m.

Nathan Mather, President Lisa Mosier, Secretary

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UNOFFICIAL MINUTES MUSCATINE SCHOOL BOARD OF EDUCATION

SPECIAL SESSION May 29, 2014

The Board of Education of the Muscatine Community School District, in the County of Muscatine, State of Iowa, met in special session on Thursday, May 29, 2014 at 5 p.m. at the Administration Center for the superintendent’s evaluation. President Nathan Mather called the meeting to order. Directors Tim Bower, Tammi Drawbaugh, Brenda Garcia-‐Van Auken, Tom Johanns, Randy Naber, and Mary Wildermuth were present. Also present was Superintendent Jerry Riibe and Director of Finance Jean Garner. The board recited the Pledge of Allegiance. President Mather welcomed visitors and media representatives. Director Bower asked that Becky Rodocker’s hiring recommendation be removed from Employment Recommendations for discussion.

A motion was made by Director Garcia-‐Van Auken and seconded by Director Wildermuth to approve the following employment recommendations: The resignations of Mackenzie Murray – CMS Special Education teacher and Troy Kulland – MHS Cross Country Coach. The new hires of: Tammy Fenton – Jefferson Special Ed; Grant Stewart – Madison Grade 5; Tierney Diedrich – Franklin Grade 5; Marina Gomez – MHS Math; Rhiannon Pharr – Mulberry Special Ed; Emily Molitor – CMS Language Arts; McKenzie Fairclough – CMS Language Arts; Julie Jeffries – WMS Behavior Disabilities; Mike Clancy – MHS Social Studies; Elizabeth Coffman – CMS Language Arts; Kathryn Dalbey – Colorado Grade 4; Janessa Ford – Jefferson Kindergarten; and Kelly Story – Elementary Hearing Impaired. All ayes; motion carried.

The Board then discussed the interim position of the Director of Curriculum and Instruction.

A motion was made by Director Bower and seconded by Director Garcia-‐Van Auken to approve Becky Rodocker as Interim Executive Director of Curriculum and Instruction. All ayes; motion carried. A motion was made by Director Naber and seconded by Director Wildermuth to approve the East Campus field trip to Savanna, Illinois on June 7 & 8, 2014. All ayes; motion carried. A motion was made by Director Bower and seconded by Director Garcia-‐Van Auken to approve the purchase of the online receipting software program for online registration with InTouch.

Discussion was held regarding the possibility of allowing parents to set up payment plans through the system.

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All ayes; motion carried.

A motion was made by Director Johanns and seconded by Director Bower to revise the agenda to include information regarding the state’s shortfall in funding the levy. All ayes; motion carried.

Superintendent Riibe informed the Board that the state Department of Management (DOM) notified school districts that there is a shortfall in funding the property tax levy rate reduction amount in school aid formula. This resulted in approximately a $0.15 increase in the levy rate He noted that there are two options. With option 1, the state DOM automatically raises the levy to meet the certified amounts requested by the district. He stated that no action is required by the board utilizing this option. Option 2 would require the district to notify the DOM it does not want the levy rate to increase and would require the district to fund the short fall from the amount the district requested for cash reserve. This would be an approximately $180,000 reduction in the amount requested for cash reserve. This would then require the board to raise the levy in future years to recoup the amount taken from the cash reserve. Superintendent Riibe recommended that the board utilize option 1. The board came to consensus and agreed with Superintendent Riibe’s recommendation to have the state raise the levy. President Mather provided the following announcements: Friday, May 30 Board work session at noon at MHS in Room 228. Monday, June 2 District Retiree & 30 Year Employee Celebration at MHS Auditorium. Monday, June 9 Regular Board Meeting at City Hall at 7 p.m. Monday, June 16 District Strategic Planning at the Administration Center.

A motion was made by Director Naber and seconded by Director Bower to go into closed session to conduct the Superintendent’s Evaluation per Iowa Code Chapter 21.5(i). Roll call: ayes: Directors Bower, Drawbaugh, Garcia-‐Van Auken, Johanns, Mather, Naber, and Wildermuth. There were no nays. Motion carried. Time: 6 p.m. A motion was made by Director Naber and seconded by Director Johanns to return to open session. Roll call: ayes: Directors Bower, Drawbaugh, Garcia-‐Van Auken, Johanns, Mather, Naber, and Wildermuth. There were no nays. Motion carried. Time: 7:20 p.m. A motion was made by Director Naber and seconded by Director Wildermuth to adjourn the meeting. All ayes; motion carried. Time: 7:20 p.m.

Nathan Mather, President Lisa Mosier, Secretary

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MINUTES MUSCATINE SCHOOL BOARD OF EDUCATION

WORK SESSION May 30, 2014

The Board of Education of the Muscatine Community School District, in the County of Muscatine, State of Iowa, met in work session on Friday, May 30, 2014 at noon at Muscatine High School. Those present were: board members: Nathan Mather, Randy Naber, Mary Wildermuth, Tammi Drawbaugh, Brenda Garcia-‐Van Auken, and Tim Bower; administrators: Superintendent Jerry Riibe and MHS Principal Mike McGrory; MHS counselors: Jake Mueller, Brandon Welsch, Karey Hawkins, and Joni Anderson; MHS teachers: Michael Bobay, Katie Brown, and Lisa Roeth; MHS at risk coordinator Elena Bobay; and three MHS students. The purpose of the work session was to share with the board the work that the high school staff has done on its goal: “To reduce the number of failing students (reduce Freshman F’s by 50% by 2016).” High school staff reported the various actions that were put into place to work towards this goal. They were:

1. Assembled a comprehensive At-‐Risk Committee and provided time for meetings. 2. Started using data to make weekly decisions for appropriate interventions of failing students 3. Developed a Lunch Success Center 4. Placed students in success center based on the team decision 5. Created an Attendance Team to focus on students that have chronic absences.

With the above actions, they were able to improve the number of freshman students with an “F” by 32.2%. High School Principal Mike McGrory shared with the board next year’s two goals which are:

• Continue to reduce the number of failing students (reduce all F’s by 50% by 2016). • To add rigor back into our system (50% increase in college readiness by 2016).

Mr. McGrory then explained that they plan on doing this by replacing the lunch success center with a school-‐wide enrichment period during an extended lunch period, and a period-‐by-‐period success center to provide targeted instruction. They also plan on assigning all freshman to a core teacher to acclimate them to high school expectations and to provide assistance during a time of transition. Mr. McGrory talked about providing satellite service stations for lunch, using the naturally staggered lunch times, and student self-‐determined lunch times to help alleviate the strain of having one lunch period for the entire high school. He then provided the board their thoughts on the 2015-‐2016 school year and the possibility of having a 9th grade academy. The meeting adjourned at 1:20 p.m. Nathan Mather, President Lisa Mosier, Secretary

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BOARD GOAL:

FINANCIAL SOLVENCY

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To the Board of Education I hereby certify that the following is a true Abstract of Claims for the period of time ending

June 9, 2014 .............Director of Finance and Budgeting.

GENERAL FUND:

Total ----------------------------------------------------------------------------------------- $337,530.43

EXISTING CONTRACTS:

Total ------------------------------------------------------------------------------------------ $937,281.32

PREPAIDS- GENERAL FUND:

Total ------------------------------------------------------------------------------------------ $343,670.92

NUTRITION FUND:

Total ----------------------------------------------------------------------------------------- $136,254.53

ACTIVITY/AGENCY/TRUST FUND:

Activity Total ------------------------------------------------------------------------------- $ 29,713.02

Trust Total ------------------------------------------------------------------------------- $ 733.63

Special Purpose Trust Total -------------------------------------------------------------- $ 0.00

Agency Total ------------------------------------------------------------------------------- $ 52,938.70

SCHOOLHOUSE FUND:

Total ----------------------------------------------------------------------------------------- $ 371,137.63

MANAGEMENT FUND:

Total ------------------------------------------------------------------------------------------ $ 16,434.00

Presented to and approved by the Board of Directors of the Muscatine Community School District, County of Muscatine,

State of Iowa, at the regular meeting of June 9, 2014.

________________________________________ ________________________________________

SUMMARY SHEET

Detailed Abstract is on the Computer Print-out

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2013 Audit Report

Muscatine Community School District

12013 Financial Highlights r • General Fund revenues decreased

from $51,455,057 in fiscal 2012 to $51,019,255 in fiscal 2013

• General Fund expenditures increased from $50,516,777 in fiscal 2012 to $51,395,946 in fiscal 2013

Financial Hi

• A major construction and renovation project at Muscatine High School was started in fiscal 2012

• As of June 30, 2013, approximately $5.8 million of the $19 million project was complete

[Auditor's Opinions ':'An unmodified opinion was issued

on the financial statements

':'An unmodified opinion was issued on compliance with requirements applicable to each major program

J

':'We issue no opinion on the internal control over financial reporting

[2013 Financial Highlights I • The District' s General Fund balance

decreased from $5,048,552 atJune 30, 2012 to $4,671,861 at June 30, 2013

II-rnnomic Factors

• The District has no General obligation bonded indebtedness

• The District is in the midst of a four-year capital lease for the purchase of computers for the 1:1 initiative

6/4/14

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conomic Factors

• The District negotiated one-year collective bargaining agreements for employee groups

• The one-year agreement provided total package increases of 3.89% for fiscal year 2014

[Economic Factors

• The October 2013 certified enrollment was 5,344.38, up 44.9 FTE students from October 2012 certified enrollment of 5,299.48

Economic Factors

• The District offered the early retirement incentive program for years 2012, 2013, and 2014

J

[Economic Factors

• The District's fiscal year 2014 regular program cost per pupil will be $6,121, which is a 2% increase over fiscal year 2013's regular program cost per pupil of $6,001

[Economic Factors • September 11, 2012 the voters of

Muscatine approved, for the first time, the implementation of the Instructional Support Levy (ISL) in fiscal year 2014

J

r

• The ISL generates approximately $2.2 million of additional budget authority for the District

[Economic Factors r • The District was one of the 39 school

districts in the state whose teacher leadership and compensation application was approved for fiscal year 2015

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I ~",nnj ... mi,. Factors

• Although we do not know the full impact the depressed national and local economy will have on the future demographics ofthe District, the local economy is still feeling the effects of an on-going lock-out and continuing job losses through plant shutdowns and reduction in workforce

Fund Balance and

2011 2012 2013

$2,268,672 $3,153,083 $3,646,533

4.78% 6.38% 7.44%

Solvency Ratio = Unassigned Fund Balance Revenues - AEA Flowthrough

General Fund Expenditures

_.

- -

'= 0_

Total Expenses for Fiscal Year 2013 were $Sl,395,946

[Economic Factors T • The condition of the national, state,

and local economies directly affects the future economics of the school

[General Fund Revenues

=1 ~

----I "U

OOu

Total Revenues for Fiscal Year 2013 were $51,019,255

l:~~;rn~ental Funds Restricted 1 2011 2012 2013

Capital Projects $9.493.065 $8.804.350 $6,109.575

Management levy $1,776,061 $1.893.268 $1.897.073 Student Activity $410.603 $452.509 $437,919

Support Trust $0 $0 $61.200

-u -_. -_. ' m. 0= -_. ' "

-~ : n - - .'

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I" u .. ""'d'Y Funds Total Net Position I I I 2011 I 2012 I 2013 I I School "utdoc, I $608,786 I $645,563 I $420,035 I

School Nutrition

--------_. _. _.

lpart II: Findings Related to Basic J • • 1 C;t:>hun"ntc

• Gate Admissions - It was noted that the District does utilize prenumbered tickets for athletic events, however the District does not utilize pre-numbered tickets for other events that requires an admission

1:.art II:. Findings Related to Basic J • Board Policies - We noted not all

board policies have not been updated in the past five years

~iduciary Funds Total Net Position r 2011 2012 2013

Private Purpose $154,090 $150,340 $152,223 Tru"

PrMte I'wpoH Trmt

.-

I _. _.

I _. ._.

0 -_. _. ~ - -

lpart II: Findings Related to Basic 1 . . -, • Commodity Pricing - We noted that the commodity inventory in the School Nutrition Fund was not priced according to the USDA guidelines

to

• Board Minutes - We noted that the board minutes were not always published in a timely manner

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Part IV: Other Findings Related to

• Certified Enrollment - We noted a variance in the basic enrollment data certified to the Department of Education • The number of students reported

on the District's certified enrollment was overstated by 3.50 students


• Categorical Funding - We noted the District has severa I state allocation and categorical funding carryover balances


• Activity Fund - We noted the District receives money for the use of facilities when hosting district and regional events • The District currently receipts

district and regional rents into the Student Activity Fund


• Deposits and Investments - We noted the District currently owns stock in Sun Life Financial of Canada. • This does not appear to be an

allowable investment under the investment provisions of Chapter 128 and 12C of the Code of Iowa and the District's investment policy.

• Pop-Machine Proceeds - We noted that revenue from pop machines located in the District buildings is not currently being collected and recorded in the District's records

II ~"1"

Thank you

We'd like to thank the Board of Directors for selecting us as your Independent auditors, as well as the

management and staff In preparing for the audit.

We recognize that many hours go Into preparing for our audit and we appreciate your efforts.

• •

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BOARD GOAL:

IMPROVE GRADUATION RATE

AND POST-‐SECONDARY

SUCCESS

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June 9, 2014 EMPLOYMENT RECOMMENDATIONS

CERTIFIED RESIGNATIONS

X

ADMINISTRATIVE RESIGNATIONS

Shane Williams – Director of Elementary Innovation and Instruction

SCHEDULE C RESIGNATIONS

x

NEW HIRES – CERTIFIED STAFF

Keely Knepper Central Special Ed BA/3 $36,536 Replaces Kayla Thompson (resignation) ($55,396)

Deanna Swailes Colorado Special Ed Preschool BA/3 $36,536 Replaces Lynn Hines (move to Kdg) ($53,445)

Scott Mauck Elementary Guidance MA/3 $43,039) replaces Lynnda Sandborn (retired) ($60,965)

Patricia Orvis TAG BA/9 $44,015 Replaces Stacy Emrich (move to TLC) ($51,494)

Rebecca Stogdill TAG BA/3 $36,536 new middle school position

NEW HIRES – ADMINISTRATION

x

NEW HIRES – SCHEDULE C

x

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Lisa Mosier <[email protected]>

for the Board Book

Shane Williams <[email protected]> Wed, Jun 4, 2014 at 11:25 AMTo: Wes Fowler <[email protected]>, Lisa Mosier <[email protected]>

Dear Lisa and Wes,

Seventeen years have passed in the blink of an eye. Every day serving the kids of Muscatine has been an honor. Please accept this message as myresignation. Thanks.

Shane

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DISCUSSION AND

INFORMATION

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BOARD GOAL:

COMMUNICATION

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Energy Conservation Program Muscatine Community School District

Cumulative Cost Savings

Expected Energy Cost Actual Energy Cost

Program Savings

$3,798,483 $2,984,289

Expected Energy Cost Actual Energy Cost Program Savings

Anticipated expense without energy management. Base year usage after adjustments for such variables as changes in weather, equipment, schedules, occupancy and prices.

Actual utility costs for electricity, gas, water, sewer, etc. obtained directly from bills.

The difference between Expected and Actual Cost, calculated in accordance with the International Performance Measurement & Verification Protocol. Does not include savings attributable to reduced equipment maintenance and replacement costs and other collateral benefits. These savings can increase the program savings up to 20%.

Percent Savings

April 2014

$814,194

Total Savings Other Savings $0

$814,194

Other Savings Additional documented savings attributable to Program activities but not the direct result of usage reductions, such as rebates, refunds, tariff changes, etc.

21.43%

Cumulative Energy Savings Energy Savings in MMBTU

Cumulative Greenhouse Gas Reduction

253

31,184

Energy Reduction Impact: 47,237 MMBTU

This is equivalent to the following:

Passenger cars not driven for one year:

Tree seedlings grown for 10 years:

1,216 equiv. metric tons of CO2

06/04/2014 8:02:32AM Page 1 of 1

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Muscatine Community School District August 2013 - May 2014 (minus Gas from April/May) Place Expected Cost Actual Cost Cost Avoidance % Administration Building $25,456 $23,242 $2,214 8.7 Central / Jefferson $122,412 $110,828 $11,584 9.5 Colorado $24,971 $20,657 $4,314 17.3 Franklin $33,816 $28,644 $5,172 15.3 East Campus $19,095 $23,940 $(4,845) (25.4) Grant $32,024 $24,871 $7,154 22.3 Madison $39,968 $25,435 $14,533 36.4 McKinley $53,361 $32,935 $20,426 38.3 Muscatine High School $244,668 $201,582 $43,086 17.6 Mulberry $34,237 $23,392 $10,844 31.7 Transportation Building $25,417 $22,406 $3,012 11.8 Washingtonl $40,842 $28,093 $12,749 31.2 West $77,060 $63,859 $13,201 17.1 Totals: $773,326 $629,882 $143,444 18.5 EC had a HVAC control board go bad. Initial attempts to control HVAC manually were not effective. MHS is still being compared to the smaller MHS of two years ago. Muscatine Community School District - Cumulative Through March 2014 Sorted by Building Place Expected Cost Actual Cost Cost Avoidance % Administration Building $116,651 $107,775 $8,877 7.6 Central-Jefferson $594,550 $524,636 $69,915 11.8 Colorado Elementary School $112,988 $92,821 $20,167 17.8 Franklin Elementary School $139,926 $122,214 $17,713 12.7 Garfield/ East Campus $90,445 $63,089 $27,356 30.2 Grant Elementary School $147,840 $106,796 $41,044 27.8 Madison Elementary School $192,151 $114,489 $77,662 40.4 McKinley Elementary School $238,819 $151,647 $87,172 36.5 Muscatine High School $1,301,397 $1,041,224 $260,173 20.0 Mulberry Elementary School $158,883 $106,841 $52,042 32.8 Transportation Building $106,216 $93,867 $12,349 11.6 Washington Elementary School $211,238 $149,284 $61,954 29.3 West Middle School $387,377 $309,607 $77,769 20.1 Totals: $3,798,481 $2,984,289 $814,192 21.4

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701.6 BUDGET ADOPTION BY THE BOARD

The Board of Directors shall, after the public budget hearing, adopt the final budget for the ensuing year and certify it to the levying Board.

The final budget shall be certified by the president of the Board of Directors in duplicate to the county auditor no later than April 15 of each year, on forms prescribed by the state. The Board of Directors will review the draft Aid and Levy Worksheet and Tax Rate document and take any necessary actions by the date provided by the Iowa Department of Management.

Approved: 4/9/90 Reviewed: 10/12/09 Revised: 1/22/96___

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Muscatine Community School District 502.04 STUDENT ACTIVITY PROGRAM/GOOD CONDUCT

Participation in school activities is a privilege. School activities provide the benefits of promoting additional interests and abilities in the students during their school years and for their lifetime. Students in good standing will have an opportunity to participate in all offered intramural and/or inter-scholastic athletic activities. If the activity is an intramural or interscholastic athletic activity, students of the opposite sex will have a comparable opportunity for participation. Comparable opportunity does not guarantee boys and girls will be allowed to play on each other's teams when there are athletic activities available that will allow both boys and girls to reap the benefits of school activities, which are the promotion of additional interests and abilities in the students. The superintendent must approve student activity events, unless it involves unusual travel and expense, in which case the Board will take action. The events must not disrupt the education program or other school district operations. A high school student who participates in school sponsored athletics may participate in a non-school sponsored sport during the same season with approval of the superintendent or his/her designee. Failure to receive prior permission to participate in a non-school sponsored sport during the same season will result in one year of ineligibility. Such outside participation shall not conflict with the school sponsored athletic activity. It shall be the responsibility of the superintendent to develop administrative regulations for each school activity. These regulations shall include, but not be limited to, when physical examinations will be required, how and when parents will be informed about the risk of the activity, forms and procedures for a waiver of liability from the parent and student in certain activities, and proof of insurance on the student participating in certain activities. Students wanting to participate in school activities must meet the requirements set out by the school district for participation in the activity. As members of the IGHSAU and IHSAA, we will abide by association rules and bylaws.

LEGAL REF: 20 U.S.C. 1681-83, 1685-86, 34 C.R.F. 106.41 Iowa Code 280.13-.14, 601A-9 (1989)

670 Iowa Admin. Code 9, 3.5-.6 281 Iowa Admin. Code 12.6 (new standards) Approved: 9/18/89____ Reviewed: 3/18/13 Revised: 4/14/03___

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Muscatine Community School District Policy 502.4

Administrative Regulations Good Conduct Policy

The Muscatine Community School District encourages all members of its student body to participate in co-curricular activities because of the benefits from such participation. However, it shall be the policy of the district that student participation is a privilege rather than a right. Therefore, students who elect to participate in activities shall be expected to exemplify high standards of behavior. Participation is interpreted to mean any spectator, casual observer, or student on school grounds during a function. The decision students make, both in and outside of school, should reflect the ideals, beliefs, and standards of their organization, school, and community. Students whose actions, habits or conduct create a negative image of the school or of the community in general may be declared ineligible by the principal or his/her designee. The coach or person in charge of a specific activity may temporarily suspend from that activity any student he/she feels has willfully broken established team or activity rules. The sponsor must have just cause for the discipline and provide the student with due process rights. Since activity directors and coaches are responsible for the conduct of their squad members or groups during practices and games, on trips, and at any other time they represent Muscatine Community Schools, it is imperative that students follow rules and guidelines established by the director or coaches in all cases. Good Conduct Rules and Regulations The Good Conduct rules and regulations were developed by parents, students, administration and extra-curricular staff of Muscatine High School. They will be uniformly followed by all students, as well as the actual participants in the extra-curricular activities program that is sponsored by Muscatine Community Schools. 1. Violation of Good Conduct Rule (includes on school grounds or school sponsored

activities and off school grounds): VERIFICATION OF VIOLATION: Verification of the violation will occur through formal charges by the Police Department, County Sheriff’s Department, Iowa State Patrol, or Juvenile Court Services; or through “The Parental Responsibility Ordinance 7-16-5 Notification of Parents” by the same entities; or when a school employee witnesses a student violating the Good Conduct Rule; or when a student admits to violating the Good Conduct Rule. This will be in effect for all violations defined in the policy (1. a, b, c, d, e, f).

Approved: 9/18/89 Reviewed: 1/12/98 Revised: 04/27/09

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502.4(2)

a. Use of tobacco - any student using or possessing tobacco shall be denied the privilege of participating in all extra-curricular activities

b. Alcoholic beverages - any student using or in possession of an alcoholic

beverage shall be denied the privilege of participating in all extra-curricular activities

c. Controlled substance and/or narcotics - any student using or in possession of a controlled substance and/or narcotics shall be denied the privilege of participation in all extra-curricular activities. (Controlled substances and/or narcotic does not include a doctor's prescription of one's personal use, but the exchange of prescription drugs or the selling of such drugs will be in violation of the Good Conduct Rule.)

d. In the event that a student comes under the jurisdiction of any court for

criminal activity or is convicted or adjudicated of a felony or serious or aggravated misdemeanor, he/she shall be declared ineligible to participate in co-curricular activities contingent upon school investigation regarding charges filed pertaining to the case.

e. Good Citizenship: Students whose actions, habits or conduct create a

negative image of the school or the community in general may be declared ineligible by the principal or his/her designee.

f. Harassment of students: Students involved in physical violence or any

form of harassment or bullying of other students will be subject to the good conduct policy. Students who are found to be defending themselves against a physical attack or bullying will not be subject to the good conduct policy.

2. Dispensation for violating the good conduct policy will be as follows:

The Good Conduct Policy will be in effect for the entire calendar year (12 months) and will encompass the four-year career of students in athletics and activities. Students will fall under this jurisdiction of the high school’s Good Conduct Policy following completion of the 8th grade (summer preceding the student’s ninth grade year). Student athletes/participants are covered by the policy regardless of being in or out of season during their four-year career. The penalties shall carry over from one activity to the next in which they participate.


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502.4(3)

The policy for athletics and activities will be administered by the Activities Director under the same administrative regulations for the Good Conduct Policy (the policy covers cases of misuse involving alcohol, drugs and tobacco). In addition to discipline related to the activity, students will also be subject to regular school rules and regulations if the rule violation takes place on school district property or at a school sponsored event at some other location. The penalty for each violation has been established by these administrative regulations and will be strictly followed.

First violation – The student will be ineligible for 25 percent of contests/public performances; the student will complete 25 hours of community service, complete an evaluation by New Horizons, must practice during the ineligibility period and finish the season in good standing.

Second violation – The student will be ineligible for 50 percent of contests/public performances; the student will complete an evaluation by New Horizons, must practice during the ineligibility period and finish the season in good standing. Third Violation – The student will be ineligible for the rest of their high school career.

Persons found guilty of driving while intoxicated must do the following:

First violation – Six months of ineligibility; and successful completion of a substance abuse program by New Horizons or some other program approved by the school administration. Second violation – The student will be ineligible for the rest of their high school career.


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502.4(4) 3. Drug and/or Alcohol Intervention Program MHS wishes to be proactive in addressing issues regarding drug and/or alcohol abuse within the student body. Prior to any charges or violations of the Good Conduct Policy, a student, or a student referred by their parent, may seek assistance from MHS to participate in and complete an alcohol and/or drug program through New Horizons without loss of eligibility. Students who use the program must also complete 25 hours of community service in coordination with the New Horizons Program. A Student’s first use of the drug and/or alcohol intervention program will not affect eligibility, whereas subsequent use will result in loss of eligibility as outlined below. Appeals Process Whenever a student is declared ineligible, the parent will be notified by telephone and/or mail, and the following will apply. 1. The student and his/her parent(s) shall be invited to the school for a conference

with the activities director or building principal. At that time the period of ineligibility will be stated and the appeal process will be reviewed.

2. Steps to Request An Appeal: a. A written request must be made within five (5) school days of the

notification of ineligibility. This request must be made to the building principal. During the appeal process, the student is ineligible to compete in extra-curricular activities. The student may continue to practice with the team during the appeal process.

b. The High School Principal will hear the appeal and make a decision on the case. A written decision will be given to the parents within five (5) school days of the Principal’s decision.

c. The parents may appeal the decision of the principal by making a written request to the Superintendent of Schools within five (5) school days of the principal’s decision.

d. The Superintendent will schedule an appeal hearing within five (5) school days of receipt of the written request by the parent. The Superintendent will serve as a hearing officer to hear the appeal. The decision of the Superintendent is final. Approved: 9/18/89 Reviewed: 1/12/98 Revised: 04/27/09

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502.4(5) School Attendance 1. In order to participate in practice or any activity, a student must be in

attendance the duration of their academic day. Individual exceptions, such as doctor appointments, may be approved when arranged in advance. Students must return to school if time permits. A student must be in attendance the last regularly scheduled academic day in order to participate. Example - absent all day Friday - may not participate Saturday or absent on Monday and team leaves for tournament on Tuesday.

2. Students out of class because of scheduled activity must clear their absence in advance with each instructor. Individual instructors may request students to stay in class if failing or previous make-up work is needed.

Eligibility Rules and Regulations for High School Athletics Rules and regulations for high school athletic eligibility are written by the Iowa Department of Education and enforced by the State Athletic Associations. Students are not eligible if they:

1. Are twenty years of age or older, or have attended high school for more than eight (8) semesters. (Twenty days of attendance or playing in one (1) contest constitutes a semester.) High school refers to grades 9-12. Students in approved foreign exchange programs will be eligible if approved by the State Athletic Associations and/or the local school district.

2. A student must receive credit in at least 4 subjects at all times. They must pass all and make adequate progress toward graduation to remain eligible. Muscatine High School will follow the rules and regulations of the Iowa Department of Education, the Iowa High School Music Association and the Iowa High School Speech Association for academic eligibility (Scholarship Rule 36.15(2) updated on May 16, 2006).

3. If a student is dropped from a class due to unexcused absences with “no

credit,” it is considered to be a failing grade for the purpose of athletic/activity eligibility.


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502.4(6)

4. Were out of school last semester. 5. Have changed schools this semester (except upon like change of

residence of parent or guardian).

6. Have ever accepted an award for high school participation from an outside group other than inexpensive, unframed, unmounted paper certificates of recognition, or, if have ever received any money for expenses or otherwise for participation in an athletic contest.

7. Have competed on an outside school team as a member or as an

individual while out for a high school sport and during that sport season without previous written consent of the superintendent. (Example: A student is out for wrestling and during the wrestling season wants to participate on an outside school wrestling team or tournament. The student would have to have permission from the superintendent or principal. Otherwise the student would be considered ineligible. Once the wrestling season is over, the student could participate without permission.) Soccer, swimming, baseball and softball are exempt from this rule.

8. Have ever trained with a college squad or participated in a college meet.

9. Have habits and conduct both in and out of school that make you

unworthy of representing the ideals, principles, and standards of your school.

10. Have violations listed in the disciplinary section that would require removal

from the activity or athletic programs for a specified period of time. Athletic Participation A student who makes the squad in one sport and who does not finish the season in that sport is not eligible to start practice for another sport before the end of the competition in the sport not completed, unless he has the consent of the coaches of both sports. Approved: 9/18/89 Reviewed: 1/12/98 Revised: 04/27/09

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502.4(7) Athletic Requirements Before any student is permitted to become a member of any Muscatine Community School District athletic squad, for his/her safety and protection, the following must be on file with the Activities Director: physician's statement parental permission and medical release insurance information or desire to purchase Good Conduct Policy Agreement The athlete pays for the cost of the student physical examination. The physician’s statement must be signed by the physician and returned to the Activities Director. .An athlete’s physical will be good only for one school year from the fall through the summer sports season. Approved: 9/18/89 Reviewed: 1/12/98 Revised: 04/27/09

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503.7 PROMOTIONAL CAMPAIGNS IN THE SCHOOLS/FUND-RAISING

Students shall not be required to help with promotional campaigns (i.e., financial, educational, charitable) unless the campaigns are within the general policies of the Board of Directors. No one shall be permitted to solicit any student for any purposes, or distribute circulars, handbills, cards, or advertisements of any kind or make announcements of any nature, or take up any contributions in any school building or on the premises, for any purpose whatsoever, except by approval of the superintendent, as being in accord with the general policies of the Board of Directors. Participation by students in charity activities is considered to be a desirable part of their total education. However, as a matter of basic policy, the Board of Directors will authorize the administration to determine the nature and extent of such activity.

Approved: 2/12/90 Reviewed: 05/11/09 Revised: 5/9/94__

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Policy 503.7

Administrative Regulations Student Fund-Raising Activities

Major, all-school fund-raisers shall be limited to one per year. This does not include inhouse fund-raising projects (pictures, bake sales, fun nights, garage sales, dinners, dances, etc.) Building principals shall bring the provision of this policy to the attention of all certificated personnel under their jurisdiction at the beginning of each school year and shall be held responsible for enforcing this policy within their building. Should a situation arise which the building principal believes is not clearly covered by the policy he/she shall contact the superintendent or designee for a ruling. Sales promotions and fund raising campaigns in support of school sponsored activities must meet the following criteria: Promote the educational welfare of students Promote good public relations Promote school spirit Perform a service for the students, school or community Each high school organization or activity advisor will submit in writing to the building principal or designee for approval a proposed list of sales campaigns and the approximate dates. Two (2) weeks prior to each sales campaign the activity advisor will complete a form to be submitted to the high school building principal or designee for approval. The form will be returned to the activity advisor within five (5) days of the date of submission. All purchases must follow the purchase order request procedure. No orders will be paid for without a purchase order. Each school support organization (including parent-teacher organizations and booster groups) planning to participate in fund raising activities shall establish a fund raising committee to work in conjunction with the principal to develop plans for raising and disbursing funds. Each building principal or designee will compile a list of sales campaigns for their buildings. A copy of this list will be submitted to the superintendent by October 15th of each year. Sales campaigns approved after the October 15th date should also be submitted to the superintendent or designee. Basic instructional equipment, furniture and materials should be provided by the district. Facility and/or site remodeling or construction is the responsibility of the school district. Approved: 5/9/94 Reviewed: 5/11/09 Revised: _________

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Muscatine Community School District 503.7(2) Fund-raising activities should be confined to non-instructional time, with the exception of business-related classes where the activity is part of the curriculum. Staff time should be kept to a minimum. Incentive-based sales should be discouraged with the resulting increased profits going to the school project. When possible, service to the community should be part of the fund-raising activities. The quality of the product and the reputation of the firm should be considered in all fund-raising activities. All funds raised by school and school-related groups should be audited yearly and a written report filed with the principal's and superintendent’s office for public record. No student should be required to participate in a fund-raising activity. Elementary students should be allowed to go door-to-door only in their immediate neighborhood and with written permission of their parents. Permission slips must be on file at the school before materials are distributed to students. Approved: 5/9/94 Reviewed: 5/11/09 Revised: _________

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Muscatine Community School District 503.7(3)

Promotions and Use of Commercial Support and Services Collaboration between the public and private sectors is beneficial to schools and community alike. Commercial organizations that wish to provide support and/or services to the district and/or an individual school should work through the superintendent or designee. Schools may not exploit students, whether by advertising or otherwise promoting products or services, soliciting funds or information, or securing participation in non-school related activities and functions. In all cases, the following conditions shall prevail: a. Corporate/business logos may be used to recognize corporate participation with

school district programs and activities. b. Support groups associated with the school, such as booster clubs and parent

teacher associations, may conduct fund-raising campaigns if the campaigns are approved by the teacher involved, the school-based council and the principal.

c. Teaching aids and/or materials that include a discreet use of a corporate/

business logo may be accepted and used when, in the view of the superintendent or designee, they contribute in a meaningful way to the educational program of the school.

d. Schools may not accept any materials, including advertising in school programs

or publications, which directly advertise and promote the use of drugs, alcohol, or tobacco.

e. Schools may not accept products, services, or paid advertisements that are

biased in regard to race, creed, color, gender, marital status, sexual orientation, national origin, religion, age, veteran status or disability.

f. Students and staff shall not endorse any product or service.

g. Solicitation on school premises is prohibited. h. The distribution of pamphlets, brochures, and other forms of advertisement

urging students, parents, or staff to purchase services or products is prohibited. School-sponsored student publications and services or products co-sponsored by the school are exempt from this provision.

Approved: 5/9/94 Reviewed: 5/11/09 Revised: _________

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Policy 503.8

Administrative Regulations LIMITED OPEN FORUM

Approved non-curriculum related groups may meet only during non-instructional time. Attendance is limited to students and participation shall be strictly voluntary and student initiated. Meetings shall not interfere with the orderly conduct of educational activity. Non-instructional time shall mean any time before the first period and after the last period in the day when the students attend class. These times are 8:00 a.m. to 8:25 a.m. and 3:15 p.m. to 3:30 p.m. at the senior high, and from 8:00 a.m. to 8:15 a.m. and 3:05 p.m. to 3:35 p.m. for Central and West Middle Schools. In determining whether a group is curriculum related, the school principal or his/her designee should be able to answer these two questions affirmatively: 1 Does the school usually sponsor an activity dealing with this subject

matter? 2. Does the school require or directly encourage student participation

in such a group in connection with curriculum course work? As a means of determining whether a student's attendance at an approved meeting is voluntary, a school principal or his/her designee will require parental consent for attendance at meetings of non-curriculum-related groups. Approved: 10/26/87 Reviewed: 5/11/09 Revised: ________

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504.8 CONTESTS FOR STUDENTS

The following rules shall govern student participation in local, state and national contests. 1. Participation shall be limited to those contests and activities that are

educationally sound, worthy, and timely. It should be stimulating for the student and school, a desirable activity for both, and should supplement and not interfere with the regular program. Participation shall be voluntary. No contestant shall be excluded because of race, creed, color, gender, marital status, sexual orientation, national origin, religion, age, veteran status or disability, or payment of an entry fee.

2. Appropriate school funds, if available, may be used to assume the

costs of transportation where students represent the school in competition, but in other events the students shall pay their own transportation costs.

Approved: 2/12/90 Reviewed: 5/11/09 Revised: ___________

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506.4 COMMENCEMENT AND BACCALAUREATE

Students who have successfully completed the requirements for graduation from high school shall be granted diplomas. If a student desires to be excused from graduation, he/she may make application to the high school principal stating his/her reasons. Participation in baccalaureate exercises is voluntary.

Approved: 2/12/90 Reviewed: 5/11/09 Revised: 11/25/96__

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506.8 DUAL CREDIT FOR SENIORS

Students having completed their eleventh grade year at Muscatine Senior High, with the recommendation of the administration, may be eligible to request the Board of Education for the privilege of waiving their senior year at the local high school. Candidates for this type of program should have compiled an outstanding record in all college prep courses attempted (9, 10, and 11) and rank in the upper 10% of their class. Further criteria which will be reviewed later includes: exceptionally high performance on all standard tests taken during grades 9-11, evidence of good social adjustment, and a satisfactory maturity level. The above named criteria will be reviewed with the school counselor, administrator, and parents of the candidate. The admissions office of the college or university in which the student hopes to enroll should be contacted prior to local consideration. Evidence of acceptance from the admitting college or university should be filed by the applicant at the high school principal's office. Upon approval for "dual credit", the student will be required to submit to the local high school his first and second semester progress reports (grades) prior to issuance of the regular Muscatine Senior High diploma. Students maintaining a superior college record (B or better grades) during their freshman year will be carried on the high school senior class roll for senior honors.

Approved: 2/12/90 Reviewed: 05/11/09 Revised: ___________

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506.13 DISASTER DRILLS AND DISASTER PLANNING

The first consideration of the schools is to insure the safety of the students and staff in all conditions, and especially so in emergency situations. A well educated student body will greatly assist in preparing for any natural or man made disaster. Schools will conduct, and students will be required to regularly participate in, fire drills, tornado drills and emergency evacuations. In an actual emergency situation when time allows, children will be sent home. In the event that sufficient time is not available to send children home, the students will remain at the schools and will be housed in the best manner possible under the emergency conditions to insure the students' safety. All decisions regarding this policy will be announced to local and regional media for broadcast to district patrons.

LEGAL REF: Iowa Code Section 100.31 Approved: ____2/12/90_____ Reviewed: ____5/11/09 Revised: __________

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Policy 506.13

Administrative Regulations Disaster Drills

Disaster Plans In the event of a disaster that occurs on the school site, in the schoolhouse, or in the vicinity of a school building, during school hours, the principal shall provide for the immediate protection of the school occupants. Principals have the authority to release children to their homes or to safety areas previously designated by their parent/guardian when this is determined to be the safest action. Principals will maintain an up-to-date file for each pupil, indicating the area named by parents as a designated safety area and to which the parent has instructed the child to go. An accurate accounting of every pupil released will be maintained at the school. Principals shall follow the directions of civil defense, police, or other appropriate officials when it is determined that a school site should be evacuated. Drills The principal of each building shall hold the prescribed number of fire and tornado drills as prescribed by Iowa Code - two drills of each type in each semester of the school year. Each building shall have on file an emergency exit/evaluation plan. Each classroom space shall have a sign indicating the proper emergency exit route. Instructors should always carry their class record books with them during alarms and drills and attendance will be checked to be certain each child has left the building. Approved: 2/12/90______ Reviewed: 5/11/09____ Revised:_____________

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Policy 506.13(2)

Administrative Regulations Bomb Threat Procedures

Do not divulge that a bomb threat has been received. When call is received:

• Remain calm.

• Do not try to anticipate what caller will say.

• Do not interrupt caller except to ask direct, pertinent questions such as:

§ Where is bomb placed? § When will it go off? § What does it look like?

Try to determine if the caller is familiar with the building.

• Be alert for any background sounds that would help locate the caller (music, cars, people, traffic, etc.).

• Note distinguishing voice characteristics (loud, accented, stuttered, deep nasal,

laughing, emotional, etc.).

• Try to determine age and sex of caller (is it a student?).

• Prolong the conversation as long as possible.

• Immediately after call, write out the entire message so that important details are not forgotten.

• Notify principal or other administrative personnel if the principal is unavailable.

The principal will notify the police and fire department, superintendent, school custodian and the Director of Facilities and Grounds.

Approved: 2/12/90______ Reviewed: 5/11/09____ Revised:_____________

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Muscatine Community School District 506.13(3) Evacuation Plan (if needed)

• Principal will determine need to evacuate the building.

• Teachers will assist in the evacuation of students (take list of students and verify students upon arriving at a safe distance.

• If evacuation becomes necessary, the evacuation should be an appropriate

distance from the building. Search Procedure

• An immediate search begins:

Administration, with assistance of the police and fire personnel, will begin a search of the building.

The administration and custodian will accompany the police and/or fire personnel to provide access to building space.

• The search must be thorough, including those areas that are locked and

unavailable to the public. If the caller indicates the area in which the bomb is located, this area should receive immediate attention. Tight security must be maintained in each area until entire search is completed.

• If what appears to be a bomb is found, DO NOT TOUCH IT. Clear the area and

isolate object by closing doors. Reports

• The principal will be informed verbally as the situation progresses.

• A written report will be prepared later describing the incident, procedures, and actions taken.

Approved: 2/12/90______ Reviewed: 5/11/09____ Revised:_____________

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Muscatine Community School District 601.01 CURRICULUM DEVELOPMENT

Curriculum development shall be an ongoing process in the school district. Each curriculum shall be reviewed, and revised where necessary, according to the timeline set out by the superintendent. These timelines will provide for review of each curriculum area every six to eight years.

The superintendent or the superintendent's designee shall be responsible for curriculum development and for determining the most effective way for conducting research of the school district's curriculum needs and a long-range curriculum development program.

In making recommendations to the Board, the superintendent shall propose a curriculum that will:

. fulfill the philosophy of the school district; . reflect the educational and operational needs assessment of the

school district; . articulate courses of study from kindergarten through grade twelve; . identify appropriate standards and benchmarks . provide for the evaluation of the attainment of the benchmarks; . provide for objective monitoring of student progress; . provide for the needs of vocational and college bound students; . include, if feasible, the course offerings requested by the students. . include course offerings that will prepare students for success in the

future job market; . meet all necessary requirements of the Department of Education

including the infusion of communication, global education, technology, multicultural-nonsexist, higher order thinking skills, and career education.

It shall be the responsibility of the superintendent or the superintendent's

designee to keep the Board apprised of necessary curriculum changes and revisions and to develop administrative regulations for curriculum development and recommendations to the Board.

Approved: 4/24/89 Reviewed: 5/11/09 Revised: 5/9/94_

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601.6 SENIOR HIGH SCHOOL CURRICULUM

The comprehensive senior high school shall offer work in each of the subject fields listed for middle schools, with the addition of driver education. In each field there shall be a greater variety of courses and more specialized instruction. The specific courses shall include instruction in the subjects for college preparatory, comprehensive, and vocational career training.

Curriculum guides shall be developed for all appropriate areas and shall be reviewed/revised according to a schedule developed by the superintendent or the superintendent's designee. These guides shall be designed to provide a consistent approach to instructional problems and to furnish information about supplementary materials and related activities. They will be designed to reflect the district's instructional and curriculum models.

In all instances, the senior high school curriculum shall meet the educational requirements as established by state statute, the Department of Education and the district.

LEGAL REF: Iowa Administrative Code 3.5(1); 3.5(4); 3.5(6) Approved: 3/14/88 Reviewed: 5/11/09 Revised: _______________

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601.27 GUIDANCE AND COUNSELING

The Board will provide a student guidance and counseling program. The guidance counselor will be certified with the Iowa Department of Education and hold the qualifications required by the Board. The guidance and counseling program will serve grades kindergarten through twelve. The program will assist students with their personal, educational, and career development. The program is coordinated with the education program and will involve licensed employees.

LEGAL REF: Iowa Code 280.14; 622.10 (2003)

281 I.A.C. 12.3 (11) Approved: 3/14/88 Reviewed: 5/11/09 Revised: 2/9/04_____

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900.4 USE OF SCHOOL FACILITIES DURING SCHOOL HOURS

General Statement

Student-initiated or non-curriculum related groups must request the use of school facilities with the building principal and obtain a contract through the Board Office. Approval or denial will be made by the principal or his/her designee.

Student-initiated or non-curriculum related groups will not use the school name, school mascot name, district name, or any name that might imply school or district sponsorship. The use of school equipment will be subject to Board policy.

Non-Instructional Time During Normal School Hours

Appropriate student groups may request use of school facilities during non-instructional times during normal school hours for any lawful and orderly activity not directly related to school curriculum. In making its facilities available to them, the district is not promoting, enforcing, or otherwise sponsoring such groups. In order to use school facilities, the following criteria must be satisfied:

a. The meeting is voluntary and student initiated. b. There is no sponsorship of the meeting by the schools, its

agents, or employees. c. Employees of the school district are present, if at all, only in a

non-participatory capacity. d. The meeting does not materially or substantially interfere with

the orderly conduct of educational activities within the school. e. Non-school persons may not attend such student group

activities. f. As a means of determining whether a student's attendance at

an approved meeting is voluntary, a school principal or his/her designee will require parental consent for attendance at meetings of non-curriculum related groups.

Approved: 10/26/87 Reviewed: 5/11/09 Revised: 4/10/95____

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900.4(2) g. Non-instructional time shall mean any time before the first

period and after the last period in the day when students attend class.

h. The activity must not be for the purpose of private profit or

fund raising. Approved: 10/26/87 Reviewed: 5/11/09 Revised: 4/10/95____

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BOARD GOAL:

FINANCIAL SOLVENCY

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Comparisons: Monthly YTD Monthly YTD Reference Page

Treasurer Balance by Fund:

General 11,640,184.20$ 10,652,451.78$ 54

Management 985,287.18$ 1,878,853.48$ 54

Sales Tax 4,397,490.51$ 5,682,084.71$ 55

Debt Service -$ -$ 55

PPEL 703,576.99$ 875,652.79$ 55

Nutrition 252,494.78$ 572,192.03$ 60

Activity/Trust/Agency 741,704.24$ 764,354.59$ 63

Total of All Funds 18,720,737.90$ 20,425,589.38$

Maximum Budget Calculation: Estimated Fiscal Year '14 Actual Fiscal Year '13

Maximum Budget 56,483,521.00$ 54,659,527.00$ 66

Estimated Expenditures 52,397,174.01$ 51,395,946.16$ 66

Estimated Unspent Budget Authority 4,086,346.99$ 3,263,580.84$ 66

Expenditures to Budget 4,398,215.10$ 42,506,824.84$ 4,276,346.92$ 41,131,960.84$ 69

7.79% 81.12% 7.82% 80.03%

Revenues to Budgeted Revenues 4,052,338.02$ 49,475,147.87$ 3,961,442.55$ 46,735,860.82$ 70

7.53% 91.66% 7.80% 91.60%

Revenues to Expenditures (345,877.08)$ 6,968,323.03$ (314,904.37)$ 5,603,899.98$ 71

(Cash Flow)

Solvency 2.87 0.24 2.69 0.23

(Treasurer balance divided by Revenues for month)

Muscatine CSD Financial Highlights for the month of May 2014

May-14 May-13

<<52>>

<<52>>

MUSCATINE COMMUNITY SCHOOL DISTRICT

FINANCIAL STATEMENTS

FOR THE MONTH BEGINNING MAY 1, 2014

AND ENDING MAY 31, 2014

Beginning Month Ending

GENERAL FUND Year-To-Date To-Date Year-To-Date

REVENUE:

Operating Fund $46,207,220.37 $4,191,840.61 $50,399,060.98

Less Contra Revenues $375,762.54 $14,877.71 $390,640.25

Less Contra Expenses $408,647.98 $124,624.88 $533,272.86

Total Net Operating Revenue $45,422,809.85 $4,052,338.02 $49,475,147.87

Management Fund $490,902.78 $15,741.07 $506,643.85

Less Contra Revenues $4,738.00 $0.00 $4,738.00

Total Net Management Revenue $486,164.78 $15,741.07 $501,905.85

Total General Fund Revenue $45,908,974.63 $4,068,079.09 $49,977,053.72

EXPENDITURES:

Operating Fund $38,893,020.26 $4,537,717.69 $43,430,737.95

Less Contra Revenues $375,762.54 $14,877.71 $390,640.25

Less Contra Expenses $408,647.98 $124,624.88 $533,272.86

Total Net Operating Expenses $38,108,609.74 $4,398,215.10 $42,506,824.84

Management Fund $1,401,995.76 $16,434.00 $1,418,429.76


Total Net Management Expenses $1,397,257.76 $16,434.00 $1,413,691.76

Total General Fund Expenses $39,505,867.50 $4,414,649.10 $43,920,516.60

<<53>>

<<53>>

Ending Month Ending

SCHOOLHOUSE FUND Year-To-Date To-Date Year-To-Date

REVENUE:

Capital Projects $2,724,091.20 $280,103.16 $3,004,194.36

Debt Service $617,966.72 $0.00 $617,966.72

PPEL $1,434,703.95 $48,754.22 $1,483,458.17

Total Revenue $4,776,761.87 $328,857.38 $5,105,619.25


Less Contra Expenses $0.00 $0.00 $0.00

Total Net Revenue $4,756,046.02 $328,857.38 $5,084,903.40

EXPENDITURES:

Capital Projects $3,834,546.34 $115,336.39 $3,949,882.73

Debt Service $617,966.72 $0.00 $617,966.72

PPEL $1,472,172.62 $74,104.74 $1,546,277.36

Total Expenses $5,924,685.68 $189,441.13 $6,114,126.81


Less Contra Expenses $0.00 $0.00 $0.00

Total Net Expenses $5,903,969.83 $189,441.13 $6,093,410.96

Operating Fund Operating Fund Management Management

Month-To-Date Year-To-Date Month-To-Date Year-To-Date

Balance on Hand BOP $11,986,061.28 $4,671,861.17 $985,980.11 $1,897,073.09

Receipts During Period $4,052,338.02 $49,475,147.87 $15,741.07 $506,643.85

Total Available $16,038,399.30 $54,147,009.04 $1,001,721.18 $2,403,716.94

Paid Out During Period $4,398,215.10 $42,506,824.84 $16,434.00 $1,418,429.76

Balance on Hand EOP $11,640,184.20 $11,640,184.20 $985,287.18 $985,287.18

<<54>>

<<54>>

General Fund General Fund Capital Projects Debt Service

Month-To-Date Year-To-Date Month-To-Date Month-To-Date

Balance on Hand BOP $12,972,041.39 $6,568,934.26 $4,232,723.74 $0.00

Receipts During Period $4,068,079.09 $49,981,791.72 $280,103.16 $0.00

Total Available $17,040,120.48 $56,550,725.98 $4,512,826.90 $0.00

Paid Out During Period $4,414,649.10 $43,925,254.60 $115,336.39 $0.00

Balance on Hand EOP $12,625,471.38 $12,625,471.38 $4,397,490.51 $0.00

PPEL Schoolhouse Schoolhouse

Month-To-Date Month-To-Date Year-To-Date

Balance on Hand BOP $728,927.51 $4,961,651.25 $6,109,575.06

Receipts During Period $48,754.22 $328,857.38 $5,084,903.40

Total Available $777,681.73 $5,290,508.63 $11,194,478.46

Paid Out During Period $74,104.74 $189,441.13 $6,093,410.96

Balance on Hand EOP $703,576.99 $5,101,067.50 $5,101,067.50

SECRETARY'S-TREASURER'S RECONCILIATION

Balance All Funds-First of Month $12,678,509.32

Receipts-All Funds $55,066,695.12

Total Available-All Funds $67,745,204.44

Withdrawn-All Funds $50,018,665.56

Balance-All Funds-End of Month $17,726,538.88

Plus Warrants Outstanding $593,849.09

Less Deposits in Transit $0.00

Less Bank Error - Checking $0.00

Treasurer's Balance $18,320,387.97

Date_____________ ______________________________________Secretary

Date_____________ ______________________________________Treasurer

<<55>>

<<55>>

TREASURER'S BALANCE OF CASH ACCOUNTS MAY 2014

GENERAL FUND

FIRST NATIONAL BANK

General Fund Account #612-484-6

Cash in Bank May 1, 2014 $794,297.41

Interest NOW Account MTD $54.96

Received From District Secretary $483,060.30

Received From 703-648-6 $4,200,000.00

Total Available $5,477,412.67

Withdrawn $4,638,616.28

Cash in Bank May 31, 2014 $838,796.39

FIRST NATIONAL BANK

General Fund Money Market #703-648-6

Cash in Bank May 1, 2014 $12,590,248.66

Interest NOW Account MTD $2,112.72

Received From District Secretary $3,954,235.47

Received From 512-783-2 $0.00


Transfered to 612-484-6 & 512-783-2 $4,200,000.00

Purchased Certificates of Deposit $0.00

Cash in Bank May 31, 2014 $12,346,596.85

FIRST NATIONAL BANK

Payroll Account #171-375-9

Payroll Ending Balance May 31, 2014 $39,458.92

Payroll Account #705-689-9


PETTY CASH $25.00

CENTRAL STATE BANK CD# $0.00

TOTAL GENERAL FUND $13,227,184.15

<<56>>

<<56>>

TREASURER'S BALANCE OF CASH ACCOUNTS MAY 2014

SCHOOLHOUSE FUND

CENTRAL STATE BANK

Schoolhouse Fund Account #52-1

Cash in Bank May 1, 2014 $1,335,683.40


Received From 8037947 $0.00

Received From District Secretary $0.00

Received from 6-C0427-63-1 $0.00


Withdrawn $1,202,029.52

Cash in Bank May 31, 2014 $133,686.15

CENTRAL STATE BANK

Schoolhouse Fund Account #8037947

Cash in Bank May 1, 2014 $4,638,556.24




Transfered to 52-1 $0.00

Cash in Bank May 31, 2014 $4,967,381.35

ISJIT - BANKERS TRUST

Schoolhouse Fund Account #0785135781

Cash in Bank May 1, 2014 $0.00


Total Available $0.00


Cash in Bank May 31, 2014 $0.00

INTERFUND PAYABLE - General Fund $0.00

TOTAL SCHOOLHOUSE FUND $5,101,067.50

<<57>>

<<57>>

GENERAL FUND May 1, 2014 $13,384,571.07

Interest NOW Accounts MTD $2,167.68

Received From District Secretary $4,437,295.77

Received From 512-783-2 $0.00

Received From 703-648-6 $4,200,000.00


Withdrawn $4,638,616.28

Transfered to 612-484-6 & 512-783-2 $4,200,000.00

Purchased CD's $0.00

Cash in Bank May 31, 2014 $13,185,418.24

Plus Certificates of Deposit & Interfund Receivable $0.00


General Fund Cash & Investments May 31, 2014 $13,227,184.15

SCHOOLHOUSE FUND May 1, 2014 $5,974,239.64

Interest NOW Accounts MTD $873.02


Received From 8037947 $0.00

Received from 6-C0427-63-1 $0.00


Withdrawn $1,202,029.52


Cash in Bank May 31, 2014 $5,101,067.50

INTERFUND PAYABLE - General Fund $0.00

Schoolhouse Fund Cash & Receivables May 31, 2014 $5,101,067.50

<<58>>

<<58>>

RECONCILIATION OF SECRETARY & TREASURER

General Schoolhouse

Secretary's Balance May 31, 2014 $12,625,471.38 $5,101,067.50

Plus Warrants Outstanding $593,849.09 $0.00

Less Deposits in Transit $0.00 $0.00

Less July Warrant Cleared June $0.00 $0.00

Plus Accrued Salaries/Fringes Payable $7,863.68 $0.00

Less Property Taxes Receivable $0.00 $0.00

Less Accounts Receivable $0.00 $0.00

Plus Accounts Payable $0.00 $0.00

Plus Construction Retainage Payable $0.00 $0.00

Plus Federal Intergovernmental Payable $0.00 $0.00

Plus Deferred Revenue $0.00 $0.00

Less Prepaid Expenses $0.00 $0.00

Less Interest Receivable $0.00 $0.00

Less Consumable Inventory $0.00 $0.00

Less Bank Error - MM $0.00 $0.00

Less Bank Error - Checking $0.00 $0.00

Treasurer's Balance May 31, 2014 $13,227,184.15 $5,101,067.50

Secretary's Balance May 31, 2014 $17,726,538.88

Plus Warrants Outstanding $593,849.09

Less Deposits in Transit $0.00

Less July Warrant Cleared June $0.00

Plus Accrued Salaries/Fringes Payable $7,863.68

Less Property Taxes Receivable $0.00

Less Accounts Receivable $0.00

Plus Accounts Payable $0.00

Plus Construction Retainage Payable $0.00

Plus Federal Intergovernmental Payable $0.00

Plus Deferred Revenue $0.00

Less Prepaid Expenses $0.00

Less Interest Receivable $0.00

Less Consumable Inventory $0.00

Less Bank Error - MM $0.00

Less Bank Error - Checking $0.00

Treasurer's Balance May 31, 2014 $18,328,251.65

<<59>>

<<59>>


NUTRITION FUND FINANCIALS

MAY 2014

Beginning Month Ending

Year-To-Date To-Date Year-To-Date

Revenue:

Federal Reimbursements $1,261,328.64 $190,677.38 $1,452,006.02

Federal Fruit & Vegetables $55,201.73 $3,674.36 $58,876.09

Federal Summer Lunch $39,438.52 $39,438.52

Federal Reimbursements-ARRA $0.00 $0.00

Commodities Received $0.00 $0.00

State Reimbursements $21,977.27 $1,539.86 $23,517.13

School Lunch Fees $473,600.13 $54,232.80 $527,832.93

School Lunch Ala Carte $196,161.85 $20,201.30 $216,363.15

School Breakfast Fees $40,752.75 $5,379.00 $46,131.75

School Breakfast Ala Carte $15,311.80 $1,756.65 $17,068.45

Catering $46,612.94 $1,878.38 $48,491.32

Interest $80.87 $5.48 $86.35

Rebates $5,565.19 $5,565.19

Other Receipts $1,598.79 $9.26 $1,608.05

Total Revenue $2,157,630.48 $279,354.47 $2,436,984.95

Expenditures:

Labor Costs $1,070,882.05 $178,396.60 $1,249,278.65

Purchased Services $57,561.76 $8,990.42 $66,552.18

Repairs/Rentals $1,584.87 $1,584.87

Travel/Registrations $2,843.18 $2,843.18

Food Supplies $953,155.05 $97,124.81 $1,050,279.86

Commodities Used $0.00 $0.00

Other Supplies $115,979.67 $13,113.30 $129,092.97

New Equipment $109,775.47 $109,775.47

Depreciation $0.00 $0.00

Other Expenses $1,886.95 ($2,269.69) ($382.74)

Total Expenses $2,313,669.00 $295,355.44 $2,609,024.44

Grand Total ($156,038.52) ($172,039.49)

Previous Year Balance $424,534.27 $424,534.27

Plus Loan Payable $0.00 $0.00

Book Balance $268,495.75 $0.00 $252,494.78

Checking Balance $211,402.46

Money Market Balance $0.00

Payroll Checking #1713759 $929.30

Petty Cash $1,395.00

Plus Governmental Receivables $0.00

Commodities Inventory $60,529.72

Fixed Assets:

Equipment/Machinery/Furniture $551,903.45

Accumulated Depreciation $439,884.77

Net Fixed Assets $112,018.68

Bank Balance $386,275.16

Plus Accounts Receivable $85.46

Less Meal Prepayments $44,623.43

Plus Deposits in Transit $200.00

Less Accounts Payable $0.00

Less Accrued Salaries/Fringes Payable $929.30

Less Warrants Outstanding $88,513.11

Reconciled Bank Balance $252,494.78

<<60>>

<<60>>


COMBINED INCOME STATEMENT AND BALANCE SHEET

ACTIVITY FUND, TRUST FUND AND AGENCY FUND

MAY 2014

ACTIVITY FUNDS

HIGH SCHOOL Balance Receipts Expenses Balance

ACTIVITY FUND ACCOUNTS April 30th May 31st

Activity Tickets-Goodwin $4,523.00 ($80.00) $4,443.00

Admin Fund-McGrory $2,316.91 $178.13 $788.76 $1,706.28

East Campus(Garfield) $1,663.37 $1,663.37

Petty Cash-Schmelzer $1,600.00 $1,600.00

Student Services-Goodwin $18,126.51 $748.59 $18,875.10

Total General Accounts $28,229.79 $846.72 $788.76 $28,287.75

Band-Heid $3,256.88 $894.01 $150.00 $4,000.89

Chorus-Ryan $8,278.67 $3,261.00 ($143.92) $11,683.59

All Colors Count/Diversity $846.89 $846.89

Interact Club - Dan Ramos $5,514.58 $5,514.58

Young Ambassadors $1,231.15 $1,231.15

Drama-Mauck $22,151.08 $4,544.00 $481.06 $26,214.02

Forensics-Payne $1,477.05 $1,477.05

Annual Auroran-Brown $17.99 $3,001.00 $3,018.99

Weekly Auroran-Brown $5,475.09 $5,475.09

Auxilary Scholarship-McGrory $2,607.12 $2,607.12

Class of '10-Bobay $0.00 $0.00



Class of '12-Bobay $395.00 $395.00

Future Business Leaders-Wilke $231.31 $231.31

French Club-Paulsen $159.24 $159.24

German Club-Reade $752.06 $752.06

Spanish Club-Kroll $376.39 $376.39

MHS Science Club-Harrison $1,535.94 $1,535.94

Model UN-Prinsen $8,755.99 $438.00 $111.10 $9,082.89

Student Council-Bobay ($132.13) $7,309.06 $417.82 $6,759.11

Total Clubs/Organizations $62,930.30 $19,447.07 $1,016.06 $81,361.31

Athletics-Goodwin $28,264.58 $20,363.00 $8,151.35 $40,476.23

Cheerleaders-Reed $0.00 $6,640.98 $112.00 $6,528.98

Donation Fund-Goodwin $58,624.18 $58,624.18

Pom Pom-Kulland $0.00 $8,764.00 $8,764.00

Muskie Spirit $2,240.10 $2,240.10

Sports Calendar-Goodwin $103,888.93 $103,888.93

Tournaments-Goodwin $52,243.40 $598.50 $52,841.90

Total Athletic Accounts $245,261.19 $36,366.48 $8,263.35 $273,364.32

Total High School $336,421.28 $56,660.27 $10,068.17 $383,013.38

<<61>>

<<61>>

CENTRAL MIDDLE Balance Receipts Expenses Balance

SCHOOL ACCOUNTS April 30th May 31st

Athletics-Phipps $3,806.00 $434.99 $3,371.01

Fund Raisers-Hogenson ($884.06) ($884.06) $0.00

6th Grade Fund Raisers-Hogenson $4,383.56 $397.60 $400.24 $4,380.92

7th Grade Fund Raisers-Hogenson $520.60 $520.60

8th Grade Fund Raisers-Hogenson $9,316.19 $26.35 $339.02 $9,003.52

Band Fund Raisers-Hogenson $6,021.03 $6,021.03

Student Council-Hogenson $1,682.17 $1,682.17

General Activity-Hogenson $18,239.03 $1,061.43 $17,177.60

Little Store-Hogenson $1,653.15 $1,653.15

Music/Drama-Renee Mauck $4,525.80 $4,525.80

Yearbook-Hogenson $2,124.36 $256.00 $2,380.36

Juice-Hogenson $2,726.58 $2,726.58

Officials-Phipps $0.00 $0.00

Bookfairs-Hogenson $0.00 $0.00

CMS Petty Cash-Hogenson $200.00 $200.00

Total CMS $54,314.41 $679.95 $1,351.62 $53,642.74

WEST MIDDLE Balance Receipts Expenses Balance

SCHOOL ACCOUNTS April 30th May 31st

Athletics-Morgan $17,887.17 $211.80 $100.80 $17,998.17

Fund Raiser- Lawrence $4,580.39 $4,580.39

General Activity-Lawrence $5,790.48 $5,790.48

Little Store- Lawrence $0.00 $0.00

Music/Drama-Tristin Tolle $3,773.68 $3,773.68

Officials-Morgan $0.00 $0.00

Student Council-Lawrence $0.00 $0.00

Yearbook $5,378.64 $1,120.00 $6,498.64

Band $3,038.59 $3,038.59

Bookfairs $0.00 $0.00

WMS Petty Cash-Lawrence $200.00 $200.00

Total WMS $40,648.95 $1,331.80 $100.80 $41,879.95

CENTRAL OFFICE Balance Receipts Expenses Balance

ACCOUNTS April 30th May 31st

Interest Investments $3,550.01 $50.61 $3,600.62

Total Central Office Accounts $3,550.01 $50.61 $0.00 $3,600.62

Total Activity Fund $434,934.65 $58,722.63 $11,520.59 $482,136.69

<<62>>

<<62>>

TRUST & AGENCY FUNDS


TRUST ACCOUNTS April 30th May 31st

B & P Rohling Scholarship $9,601.14 $1,185.00 $1,500.00 $9,286.14

B & P Rohling Treasury Notes $74,000.00 $74,000.00

B & P Rohling C.D. $17,041.29 $17,041.29

Illeen Rohling Scholarship $21,411.93 $21,411.93

Illeen Rohling Treasury Note $0.00 $0.00

Illeen Rohling C.D. $28,302.45 $28,302.45

Jeff Culture Fair Scholarship $1,221.48 $1,063.00 $2,284.48

Total Trust Fund $151,578.29 $2,248.00 $1,500.00 $152,326.29


SPECIAL PURPOSE TRUST ACCOUNTS July 31st July 31st

Industrial Tech $52,994.91 $52,994.91

Madison Friends of Playground C.D. $8,213.40 $8,213.40

Total Special Purpose Trust Fund $61,208.31 $0.00 $0.00 $61,208.31


AGENCY ACCOUNTS April 30th May 31st

Agency Fees Account $14,827.94 ($11,928.82) $139.30 $2,759.82

AG Learning Center $0.00 $0.00

Retiree Health Insurance-COBRA $855.57 $95,356.26 $52,938.70 $43,273.13

Total Agency Fund $15,683.51 $83,427.44 $53,078.00 $46,032.95

Grand Total $663,404.76 $144,398.07 $66,098.59 $741,704.24

Checking CNB #83 $272,479.65 $370,883.59

Agency CSB Checking #7203383 $15,757.94 $3,689.82

Money Market CNB#1202647 $292,272.89 $292,310.13

Payroll Checking FNB#1713759 $0.00 $0.00

Petty Cash $2,000.00 $2,000.00

Certificates of Deposit $53,579.93 $53,579.93

Treasury Notes $74,000.00 $74,000.00

Bank Total $710,090.41 $796,463.47

Less: Warrants Outstanding $46,685.65 $54,759.23

Accrued Salaries/Fringes Payable $0.00 $0.00

Accrued Interest Receivable $0.00 $0.00

Less Accounts Payable $0.00 $0.00

Plus Accounts Receivable $0.00 $0.00

Plus: Deposits in Transit $0.00 $0.00

Reconciled Total $663,404.76 $741,704.24

<<63>>

<<63>>

BOOK

Beginning Balance 5/01/14 31,560.56$

Deposits 3,162,906.95$

Interest 34.68$

Total Deposits 3,162,941.63$

3,194,502.19$

Less Warrants Written and EFT 3,154,113.97$

Ending Balance 5/31/14 40,388.22$

BANK

Ending Balance 5/31/14 628,945.79$

Less Paypal Deposit in Error -$

Plus Check Cleared Twice -$

Less Outstanding Warrants and EFT 588,557.57$

Plus July Warrants/EFT Cleared June -$

Plus Deposits in Transit -$

Adjusted Ending Balance 40,388.22$

Plus(Less) Bank Errors -$

Ending Balance 5/31/14 40,388.22$

FNB PAYROLL RECONCILIATION

MAY 2014

<<64>>

<<64>>

BOOK

Beginning Balance 5/01/14 2,325.70$

Deposits 935,026.87$

Interest 2.16$

Total Deposits 935,029.03$

937,354.73$

Less Warrants Written and EFT 935,047.74$

Ending Balance 5/31/14 2,306.99$

BANK

Ending Balance 5/31/14 75,308.13$

Less June Deposit Cleared July -$

Plus Deposits in Transit -$

Less Outstanding Warrants and EFT 73,001.14$

Adjusted Ending Balance 2,306.99$

Plus Bank Errors -$

Ending Balance 5/31/14 2,306.99$

FNB PAYROLL TAX FUND RECONCILIATION

MAY 2014

<<65>>

<<65>>

06-Jun-14 Actual Actual Actual Actual EstimatedMaximum budget calculations: Worksheet Line # 2009-10 2010-11 2011-12 2012-13 2013-14Regular Program Cost...................... Line 5.1 + Line 5.2 31,596,527 31,912,492 32,053,202 31,832,905 32,438,240District Supplemental weighting........... Line 5.3 610,641 573,593 727,509 673,468 713,727District Special Education Costs........... Line 5.4 4,687,827 4,733,403 4,602,742 4,360,627 4,455,109Teacher Salary Supplement - Starting in 2010 Line 5.5 2,655,083 2,668,282 2,668,282 2,677,603 2,729,825Professional Development Supplement -Starting in 2010 Line 5.6 288,357 290,062 290,062 291,329 297,249Early Intervention Supplement - Starting in 2010 Line 5.7 360,720 361,863 361,863 362,463 368,898AEA Special Ed Costs...................... Line 5.8 1,601,469 1,609,594 1,577,420 1,597,196 1,627,924AEA Media & Others........................ Line 5.9,5.10,5.11,5.12,5.13,5.14,5.15 576,812 595,701 420,626 412,989 472,196Increase for December Special Ed Count.... Enrollment Audit Adjustment (17,304) (7,921)Decrease for December Special Ed Count.... AEA Calculation

S.B.R.C. Growth: Semi-annual apportionment.....Frozen @ $91,477/Open Enrollment Tuition in 144,751 201,880 165,901 151,193 274,833 Special Education [Includes SBRC ADD-BACK ]..................... 69,419 31,799 Talented & Gifted...................... Local Board decision Educational Improvement Grants......... Local Board decision FY 99 SBRC Student Accounting ABC Math............................... Local Board decision SBRC Additional ESL 606,340 707,231 740,189 727,228 688,877 Elementary Counselor Program........... Local Board decision FY 99 SBRC FY97 CAR Correction Preschool Program...................... Local Board decision

Drop-out Program....................... Line 5.16 Local Board decision 907,788 1,041,291 663,083 605,042 976,452

Controlled Budget.................... Sum of sub-totals 44,036,315 44,678,088 44,340,298 43,723,842 45,035,409Instructional Support Program - Starting in FY14 Line 10.27 2,177,255State Wide Voluntary Preschool start in FY09 Line 7.34 671,395 829,503 1,033,644 693,116 948,755Miscellaneous Incomes........................ (see page two ) 4,509,831 5,049,112 5,274,288 4,027,047 5,058,521

Unspent balance from previous year........ carried forward 2,683,393 3,716,270 6,084,070 6,215,522 3,263,581 _________ _________ _________ _________ _________

Maximum Budget....................... Sum of last three 51,900,934 54,272,974 56,732,300 54,659,527 56,483,521

Expenditures.............................. Actual or estimate 48,184,664 48,188,903 50,516,778 51,395,946 52,397,17492.84% 88.79% 89.04% 94.03% 92.77%

Unspent budget capacity.............. Budget less expenses................. 3,716,270 6,084,070 6,215,522 3,263,581 4,086,347

"New money" over previous year........... Diff year to year 1,339,025 278,917 294,626 (274,338) 645,594(Line 1 & 2)

Increases in Maximum budget ie. Line 19: all sources........................... Diff year to year 836,013 2,372,039 2,459,326 (2,072,772) 1,823,994Increases in spending ....... (196,864) 4,239 2,327,875 879,168 1,001,228

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06-Jun-14 Actual Actual Actual Actual Estimate Received Year to dateMiscellaneous Income Descriptions: Coding: 2009-10 2010-11 2011-12 2012-13 2013-14 Year to date % Rec'dMobile Home 11-1191900 48,728 52,234 47,856 51,151 50,000 36,112 72.22%Tuition---Special Ed from out of district + PII & PIII no Phase after FY0911-1322900 220,034 320,908 325,262 191,404 175,000 89,671 51.24%Open Enrollment-Phase III no Phase III starting FY04 11-1323900 363,263 300,513 406,122 364,764 355,259 228,302 64.26%Tuition --- Summer School--Elementary No Charge FY09 11-1350900 - - - - - - Tuition - Summer School- MHS/ Middle Schools 11-1350900 3,730 4,430 2,340 2,300 2,300 40 1.74%Tuition - College for Kids 11-1361900 59,590 52,700 55,570 62,725 60,000 56,721 94.54%Transportation Fees---Individual 11-1411900 20,840 13,730 17,327 16,225 16,540 16,540 100.00%Transportation Fees---Extra Curricular use 11-1413900 48,214 66,270 82,001 83,014 83,000 59,074 71.17%Transportation Fees--Pd by other groups 11-1414900 15,783 12,116 7,017 10,487 11,500 11,452 99.59%Interest on investments 11-1510900 34,433 22,647 19,863 17,682 17,500 14,652 83.73%Rental of property 11-1910900 18,330 14,597 18,308 21,969 17,000 15,413 90.66%City use of Pool rental agreement 11-1910901 37,310 28,073 22,028 16,500 11,000 11,000 100.00%Gifts & Donations 11-1920900 90,920 194,882 116,126 143,625 208,560 168,456 80.77%Student Fees: Padlock/PE Participation Fees 11-1942900 - - - - - - Student Fees: Textbooks/Tuition from parents 11-1942900 147,833 140,303 143,556 158,329 160,000 155,005 96.88%Student Fees/Fines 11-1945900 757 - 664 1,314 750 354 47.26%Reimbursable Instructional Programs AEA 11-1951900 - - - - - - AEA Miscellaneous Income 11-1954900 - - - - - - Sale of services 11-1960900 86,520 90,929 69,214 18,034 16,000 13,785 86.16%Refund of prior year's expense 11-1980900 44,356 9,095 678 4,805 13,020 13,020 100.00%Miscellaneous Local income 11-1990900 260,710 204,964 216,441 195,393 190,000 189,247 99.60%Student fees---parking 11-1990901 12,831 13,144 11,746 13,375 13,500 13,500 100.00%Jury Duty 11-1990903 319 526 754 1,033 1,000 998 99.76%Iowa School Microsoft Settlement - FY11 11-1996000 - 520,142 161,287 5,640 - - State Special Education Deficit 11-3113900 - - - - - - State payment equivalent to 2% allowable growth FY14 only 11-3118900 - - - - 635,940 572,346 90.00%Foster Care State Court-Placed Revenue 11-3120900 6,825 - - - - - State Court-Placed Revenue 11-3123900 37,527 35,519 77,493 51,815 50,000 - 0.00%Teacher Mentoring & Induction 11-3202900 45,500 39,000 44,200 40,653 67,600 33,800 50.00%Teacher Salary Improvement 11-3204900 - - - - - - Teacher Salary Improvement-Addt'l Contract Day 11-3206900 - - - - - - Teacher Salary Improvement-Prof Develop 11-3207900 - - - - - - Teacher Salary Improvement-Market Factor 11-3208900 - - - - - - Administrator Mentoring & Induction 11-3209900 - 3,000 - - - - Phase I 11-3211900 - - - - - - Phase II 11-3212900 - - - - - - Phase III 11-3213900 - - - - - - Class Size Reduction-State Beginning in FY00 11-3216900 - - - - - - Non-public Transportation aid 11-3221900 20,555 25,538 16,913 13,543 15,000 - 0.00%Non-public Textbook aid 11-3222900 1,559 1,524 1,547 1,704 1,839 1,839 100.00%DHS D-CAT After School Program 11-3227900 - - - - - - 0 to 3 AT-RISK 11-3231900 145,922 145,922 135,965 145,676 171,855 171,855 100.00%State Pre-school-LMPS 11-3232900 57,857 58,658 57,050 58,538 69,067 69,067 100.00%Jefferson Pre-School (GPS) 11-3232901 60,429 61,264 59,492 60,980 71,948 71,948 100.00%4 year olds AT-RISK (JPS) 11-3238900 63,693 63,375 60,711 62,199 73,386 73,386 100.00%State VOC-TECH 11-3261900 15,680 12,295 10,668 14,040 12,000 - 0.00%

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06-Jun-14 Actual Actual Actual Actual Estimate Received Year to dateMiscellaneous Income Descriptions: Coding: 2009-10 2010-11 2011-12 2012-13 2013-14 Year to date % Rec'dEmpowerment - Early Childhood 11-3311900 - - - - - - Empowerment - School Ready 11-3312900 131,369 97,569 67,812 73,987 74,000 47,644 64.40%Empowerment - Prof Develp 11-3315900 - 4,800 - - - - State Voluntary Preschool FY08 11-3317900 - - - - - - Successful Progression for Early Readers FY14 11-3342900 56,073 56,073 100.00%Teacher Salary Improvement-Core Curriculum FY09 11-3373900 - - - - - - Teacher Salary Improvement-Regular Professional Develop 11-3376900 - - - - - - Teacher Salary Improvement-Market Factor FY08 11-3378900 - - - - - - Teacher Leadership Compensation Grant FY14 11-3387900 - - - - 24,661 24,661 100.00%Compentency Based Education Grant FY14 11-3388900 - - - - 12,051 9,038 75.00%Military Credit 11-3801900 6,782 6,464 6,494 6,545 5,766 5,766 100.00%ARRA McKinney-Vento Homeless Beginning FY10 (1) 11-4024-900 7,317 10,008 9,360 - - - ARRA Title I Basic Stablization - Beginning FY09 (6) 11-4026-900 260,543 259,949 - - - - ARRA Special ED Part B Stablization - Beginning FY09 (5) 11-4031-900 506,390 216,447 92,163 - - - ARRA Professional Development - Beginning FY10 (1) 11-4035-900 3,086 16,857 - - - - Jobs Fund - FY11 11-4041-900 - 268,462 849,263 - - - Title V-District 11-4201900 - - - - - - Title V-Non-Public 11-4201901 - - - - - - Flood Control 11-4203900 - - - 46,385 - - Early Reading First 11-4341900 - - - - - - Title I Reading- Current Year 11-4501900 636,332 491,600 683,570 843,671 845,401 633,976 74.99%Title I SINA FY14 11-4501901 - - - - 28,208 14,104 50.00%Title I Reading - Carryover 11-4511900 48,776 145,132 300,381 106,359 178,551 178,551 100.00%IDEA Subgrant - Math 11-4514900 - 15,383 27,117 - - - Federal IDEA-Part B I-STAR Survey 11-4521901 - - - - - - Federal IDEA-Part B Local Services 11-4521900 303,124 300,439 287,026 295,828 266,692 133,346 50.00%Special Education Part-B Preschool Grant 11-4522000 1,426 - - - - - 2nd Chance Reading 11-4526000 - - - - - - Success 4 11-4529000 - - - - - - Carl Perkins I & II/Federal Vocational Aid 11-4530900 61,212 59,692 61,088 65,213 63,320 - 0.00%Comprehensive School Reform Demonstration 11-4548900 - - - - 0Title II - Fed Class Size Reduction- Beg in FY00 11-4549900 261,099 259,366 218,386 224,812 212,215 109,412 51.56%Title II - Eisenhower 11-4563900 - - - - - - Drug Free Schools 11-4591900 23,868 - - - - - Title III-ELL 11-4644900 27,584 25,288 64,862 41,614 38,000 - 0.00%Title VI Assessment Grant 11-4648900 34,249 33,969 33,514 33,625 28,314 22,651 80.00%Advanced Placement Program - Beginning in FY10 11-4654900 2,352 - - - - - Federal Grant Through AEA - IRIS - Beginning in FY10 11-4720900 7,288 11,014 13,564 - - - Medicaid Admin Claims 11-4733900 - - - - - - Medicaid Direct Services 11-4734900 81,145 255,538 314,920 455,538 650,000 631,061 97.09%Preschool Headstart 11-4790900 9,594 - 33,672 - - - Permanent Transfers In from Activity Fund 11-5221000 126,131 61,639 21,481 - - - Sale of material 11-5314900 119 1,198 1,413 4,557 4,704 4,704 100.00%Total Miscellaneous.................................................. 4,509,831 5,049,112 5,274,288 4,027,047 5,058,521 3,958,571 78.26%

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Prepared for the June 9, 2014 Board Meeting - Data as of May 2014

Actual % of YTD Actual % of YTD Estimate % of YTD

FY12 Budget % FY13 Budget % FY14 Budget %

Maximum Budget 56,732,300 54,659,527 56,483,521

Expenditures 50,516,778 89.04% 89.04% 51,395,946 94.03% 94.03% 52,397,174 92.77% 92.77%

Unspent Authority 6,215,522$ 10.96% 10.96% 3,263,581$ 5.97% 5.97% 4,086,347$ 7.23% 7.23%

Dollar amount and Percent of Maximum Budget spent by month:

July 611,006$ 1.08% 1.21% 562,409$ 1.03% 1.09% 287,117$ 0.51% 0.55%

August 1,280,172$ 2.26% 3.74% 1,518,512$ 2.78% 4.05% 2,151,431$ 3.81% 4.65%

September 5,048,853$ 8.90% 13.74% 4,576,295$ 8.37% 12.95% 4,630,953$ 8.20% 13.49%

October 4,160,806$ 7.33% 21.97% 4,416,299$ 8.08% 21.55% 4,537,243$ 8.03% 22.15%

November 3,920,738$ 6.91% 29.74% 4,305,228$ 7.88% 29.92% 4,399,266$ 7.79% 30.55%

December 4,562,813$ 8.04% 38.77% 4,283,876$ 7.84% 38.26% 4,289,939$ 7.60% 38.73%

January 4,287,872$ 7.56% 47.26% 4,311,172$ 7.89% 46.65% 4,800,500$ 8.50% 47.90%

February 4,445,445$ 7.84% 56.06% 4,421,448$ 8.09% 55.25% 4,529,897$ 8.02% 56.54%

March 4,104,829$ 7.24% 64.18% 3,809,379$ 6.97% 62.66% 3,659,921$ 6.48% 63.53%

April 4,315,947$ 7.61% 72.73% 4,650,995$ 8.51% 71.71% 4,822,342$ 8.54% 72.73%

May 3,987,856$ 7.03% 80.62% 4,276,347$ 7.82% 80.03% 4,398,215$ 7.79% 81.12%

June 9,790,442$ 17.26% 100.00% 10,263,985$ 18.78% 100.00% 0.00% 81.12%

50,516,778$ 89.04% 51,395,946$ 94.03% 42,506,825$ 75.26%

R:\Monthly Brd Reports\Monthy History of Expenditures to budget .xls Budget-Exp Comparison

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Prepared for the June 9, 2014 Board Meeting - Data as of May 2014.

Actual % of YTD Actual % of YTD Estimated % of YTD

FY12 Budget % FY13 Budget % FY14 Budget %

Budgeted Revenues 51,283,028 50,784,233 53,829,305

Revenues 51,455,057 100.34% 51,019,256 100.46% 53,978,338 100.28%

Difference (172,029)$ -0.34% (235,023)$ -0.46% (149,033)$ -0.28%

Dollar amount and Percent of Revenues received by month:

July 1,048,088$ 2.04% 2.04% 19,340$ 0.04% 0.04% 7,267$ 0.01% 0.01%

August 12,915$ 0.03% 2.06% 170,703$ 0.34% 0.37% 131,530$ 0.24% 0.26%

September 4,424,186$ 8.63% 10.66% 4,524,178$ 8.91% 9.24% 4,711,872$ 8.75% 8.99%

October 9,005,819$ 17.56% 28.16% 9,428,430$ 18.57% 27.72% 10,111,012$ 18.78% 27.72%

November 4,648,878$ 9.07% 37.20% 4,369,252$ 8.60% 36.28% 4,405,803$ 8.18% 35.88%

December 3,448,978$ 6.73% 43.90% 3,665,303$ 7.22% 43.47% 3,852,629$ 7.16% 43.02%

January 4,203,784$ 8.20% 52.07% 3,996,859$ 7.87% 51.30% 4,390,123$ 8.16% 51.15%

February 3,448,108$ 6.72% 58.77% 3,356,788$ 6.61% 57.88% 3,618,133$ 6.72% 57.85%

March 3,373,191$ 6.58% 65.33% 3,469,439$ 6.83% 64.68% 3,816,557$ 7.09% 64.92%

April 9,382,999$ 18.30% 83.56% 9,774,125$ 19.25% 83.84% 10,377,885$ 19.28% 84.15%

May 4,085,423$ 7.97% 91.50% 3,961,443$ 7.80% 91.60% 4,052,338$ 7.53% 91.66%

June 4,372,687$ 8.53% 100.00% 4,283,395$ 8.43% 100.00% 0.00% 91.66%

51,455,057$ 100.34% 51,019,256$ 100.46% 49,475,148$ 91.91%

R:\Monthly Brd Reports\Monthy History of Expenditures to budget .xls Budget-Rev Comparison

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Prepared for the June 9, 2014 Board Meeting - Data as of May, 2014

Revenues Expenditures Revenues Expenditures Revenues Expenditures

Total 51,455,057 50,516,778 51,019,256 51,395,946 53,978,338 52,397,174

Excess revenue over expenditures 938,279$ 1.82% (376,691)$ -0.74% 1,581,164$ 2.93%

Rev/Exp received/spent by month:

July 1,048,088$ 2.04% 611,006$ 1.21% 437,082$ 19,340$ 0.04% 562,409$ 1.09% (543,069)$ 7,267$ 0.01% 287,117$ 0.55% (279,851)$

August 12,915$ 0.03% 1,280,172$ 2.53% (830,176)$ 170,703$ 0.33% 1,518,512$ 2.95% (1,890,878)$ 131,530$ 0.24% 2,151,431$ 4.11% (2,299,752)$

September 4,424,186$ 8.60% 5,048,853$ 9.99% (1,454,843)$ 4,524,178$ 8.87% 4,576,295$ 8.90% (1,942,996)$ 4,711,872$ 8.73% 4,630,953$ 8.84% (2,218,833)$

October 9,005,819$ 17.50% 4,160,806$ 8.24% 3,390,171$ 9,428,430$ 18.48% 4,416,299$ 8.59% 3,069,135$ 10,111,012$ 18.73% 4,537,243$ 8.66% 3,354,935$

November 4,648,878$ 9.03% 3,920,738$ 7.76% 4,118,311$ 4,369,252$ 8.56% 4,305,228$ 8.38% 3,133,160$ 4,405,803$ 8.16% 4,399,266$ 8.40% 3,361,472$

December 3,448,978$ 6.70% 4,562,813$ 9.03% 3,004,477$ 3,665,303$ 7.18% 4,283,876$ 8.34% 2,514,588$ 3,852,629$ 7.14% 4,289,939$ 8.19% 2,924,162$

January 4,203,784$ 8.17% 4,287,872$ 8.49% 2,920,390$ 3,996,859$ 7.83% 4,311,172$ 8.39% 2,200,275$ 4,390,123$ 8.13% 4,800,500$ 9.16% 2,513,785$

February 3,448,108$ 6.70% 4,445,445$ 8.80% 1,923,053$ 3,356,788$ 6.58% 4,421,448$ 8.60% 1,135,615$ 3,618,133$ 6.70% 4,529,897$ 8.65% 1,602,021$

March 3,373,191$ 6.56% 4,104,829$ 8.13% 1,191,415$ 3,469,439$ 6.80% 3,809,379$ 7.41% 795,675$ 3,816,557$ 7.07% 3,659,921$ 6.98% 1,758,657$

April 9,382,999$ 18.24% 4,315,947$ 8.54% 6,258,467$ 9,774,125$ 19.16% 4,650,995$ 9.05% 5,918,804$ 10,377,885$ 19.23% 4,822,342$ 9.20% 7,314,200$

May 4,085,423$ 7.94% 3,987,856$ 7.89% 6,356,034$ 3,961,443$ 7.76% 4,276,347$ 8.32% 5,603,900$ 4,052,338$ 7.51% 4,398,215$ 8.39% 6,968,323$

June 4,372,687$ 8.50% 9,790,442$ 19.38% 938,279$ 4,283,395$ 8.40% 10,263,985$ 19.97% (376,691)$ 0.00% 0.00% 6,968,323$

51,455,057$ 50,516,778$ 51,019,255$ 51,395,946$ 49,475,148$ 42,506,825$

Estimate

FY14

Actual

FY13

Actual

FY12

R:\Monthly Brd Reports\Monthy History of Expenditures to budget .xls Revenue-Exp Comparison

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Documents

2014 06 09 Agenda - Muscatine Community School District · 2014-06-06 · Boardof!Education! Muscatine!Community!School!District! Monday,June!9,2014! Meeting!Location:!City!Hall!!!!!