Month/Date 2010-11 Budget Calendar Activity Responsibility Beginning January 2010 Prepare Budget Calendar and Budget Plan for review. CFO, Superintendent

Month/Date2010-11

Budget Calendar ActivityResponsibility

Beginning January 2010

Prepare Budget Calendar and Budget Plan for review.

CFO, Superintendent

February 2010 Prepare proposed 2010-11 Site Allocations. CFO, Superintendent, Budget & Finance Staff

March, 2010Distribute 2010-11 Budget Worksheets to Departments and Sites.

Budget & Finance Staff

April 2010Hold budget meetings with all Principals and Site Secretaries.

CFO, Budget & Finance Staff

Site Councils Review Budget Requests. Supervisors Review Department Requests.

Principals, Site Councils, Budget Managers, Supervisors

April, 2010Meet with Principals and Budget Managers to review Budget Requests and OCAS coding.

CFO, Principals, Budget Managers

April 2, 2010Site and Department Budget Requests submitted to CFO.

Principals, Budget Managers

May 2010Budget Requests reviewed and adjusted. Staffing requests submitted to Finance Office by May 1, 2010.

CFO, Superintendent, Budget Managers

May, 2010Board takes action on 2010-11 Temporary Appropriations

CFO, Board of Education

July 2010Prepare and distribute preliminary budget allocations to sites and departments

Budget & Finance Staff

Aug.– Sept. 2010

Prepare and submit to independent auditor revenue source statements to prepare the 2010-2011 Estimate of Needs.

CFO

Month/Date2010-11

Budget Calendar ActivityResponsibility

September 1, 2010

Statement of actual income and expenditures as of June 30, 2010.

CFO

September 7, 2010

2010-11 Estimate of Needs presented to the Board of Education for approval and published in newspaper.

Board of Education, CFO, Superintendent, Independent Auditor

October 20, 2010

County Excise Board meets to approve the 2010-11 Estimate of Needs. Date of Annual Operating Budget adoption depend upon when County Excise Board meets to approve the Estimate of Needs.)

County Excise Board, Independent Auditor

November, 2010

2010-11 Annual Budget Review presented to the Board of Education for discussion and public information.

Board of Education, CFO, Superintendent

November, 2010

2010-11 Annual Operating Budget presented to the Board of Education for adoption.

CFO, Superintendent

December 2010Prepare and distribute finalized department and

site budgets.Budget & Finance Staff

Broken Arrow Public Schools

Fiscal Year 2010 – 2011Fiscal Year 2010 – 2011

RevenueRevenueAndAnd

ExpenditureExpenditureBudget PresentationBudget PresentationNovember 22, 2010


2010 – 2011 Proposed Revenue Budget

$98,436,938

State Aid w/Mid-Term Adj.

37,999,43439%

Intermediate Sources3,884,895

4%

Local Sources - Other3,161,034

3%

Ad Valorem - Current23,740,847

24%

Federal Sources14,411,604

15%

State Sources15,239,123

15%

Ad Valorem - Current

Local Sources - Other

Intermediate Sources

State Aid w/Mid-Term Adj.

State Sources

Federal Sources



0.00

5,000,000.00

10,000,000.00

15,000,000.00

20,000,000.00

25,000,000.00

30,000,000.00

35,000,000.00

40,000,000.00

45,000,000.00

50,000,000.00

State Aid (w/Mid-Term Adj.)

Ad Valorem - Current Federal Sources State Sources Local Sources - O ther Intermediate Sources

Actual 2007-2008

Actual 2008-2009

Actual 2009-2010

Budget 2010-2011

Proposed Budget 2010-2011


2010 – 2011 Expenditure BudgetACTUAL 2007-2008

ACTUAL 2008-2009

ACTUAL 2009-2010

PROPOSED 2010-2011

DIFFERENCE 2009-2010

EXPENDITURESInstruction 58,413,526.68 59,154,458.93 58,774,007.27 56,436,554.00 (2,337,453.27)Student Support 7,033,902.45 7,055,369.41 8,229,906.22 8,581,949.65 352,043.43Instructional Support 3,521,946.49 3,647,706.07 3,825,318.54 4,199,460.47 374,141.93General Administration 1,244,452.28 1,711,216.61 1,315,184.13 1,557,470.48 242,286.35School Administration 5,555,241.74 5,774,687.68 5,310,971.00 5,297,325.83 (13,645.17)Business/Technology 3,533,947.34 3,593,934.30 3,617,962.67 3,808,466.14 190,503.47Operation & Maintenance 9,246,008.91 8,346,460.81 7,999,185.84 7,713,647.59 (285,538.25)Student Transportation 4,665,864.32 4,620,996.55 4,745,836.61 5,052,780.09 306,943.48Child Nutrition Services 1,269.45 2,429.02 11,434.47 0.00 (11,434.47)Non-Instructional Services 492,564.72 409,424.60 432,815.64 1,236,340.01 803,524.37Other Outlays 20725.84 654193.83 17,680.00 (636,513.83)

TOTAL EXPENDITURES 93,729,450.22 94,316,683.98 94,916,816.22 93,901,674.26 (1,015,141.96)

EXCESS REV (EXP) (2,058,064.41) 3,041,443.49 944,715.79 4,535,263.98

FUND BALANCE 07/01 7,984,000.70 5,925,936.29 9,410,693.07 10,878,214.79 Lapsed Appropriations 0.00 443,313.29 522,805.93 370,000.00FUND BALANCE 06/30 5,925,936.29 9,410,693.07 10,878,214.79 15,783,478.77

6.48% 9.68% 11.29% 16.03%


2010–2011 Expenditure Budget by Function

$93,901,674.26

Business/Technology3,808,466.14

4%

Plant Operation/Maintenance7,713,647.59

8%

Student Transportation5,052,780.09

5%

Non-Instructional Services1,236,340.01

1%

School Administration5,297,325.83

6%

General Administration1,557,470.48

2%

Instructional Support4,199,460.47

4%Student Support

8,581,949.659%

Other Outlays17,680.00

0%

Instruction56,436,554.00

61%

InstructionStudent SupportInstructional SupportGeneral AdministrationSchool AdministrationBusiness/TechnologyPlant Operation/MaintenanceStudent TransportationNon-Instructional ServicesOther Outlays


2010 – 2011 Expenditure Budget

18.5 New Positions: $775,233

1 – Counselor

5 – Elementary Teacher’s

.5 – Middle School Teacher

2 – Kindergarten Aides

1 – Chief Administrator Officer

1 – Secretary/Chief Administrator Officer

6 – Paraprofessionals

1 – Assistant Superintendent

1 – Executive Director of Curriculum

Utilities - $735,000

Fuel - $176,657

TRS increase at .50% (July – Dec) - $286,481

Insurance - $74,213

Contingency - $50,000

Local Grants - $65,000

State Grants - $452,238 (includes 2009-10 carryover)

Federal Grants - $985,268 (includes 2009-10 carryover)

(Second Stimulus & Stabilizations Allocation (ARRA) and Education JOBS Allocation)

Teachers Salary Scale Increase - $178,093

Net 2011 Budget Changes: $3,778,183


2010 – 2011 Expenditure Budget by Object

$93,901,674.26

Supplies & Materials5,150,684.12

5%

Purchased Prof & Tech Services

958,137.771%

Purchased Property Services183,600.05

0%

Other Purchased Services2,080,350.78

2%

Property Expenses326,374.92

0%Other Objects

976,435.561%

Other Uses of Funds17,680.00

0%

Benefits19,761,085.41

21%

Salaries64,447,325.65

70%

Salaries

Benefits


Purchased Property Services

Other Purchased Services

Supplies & Materials

Property Expenses

Other Objects

Other Uses of Funds

Broken Arrow Public SchoolsFiscal Year 2010-2011

Revenue and Expenditure

Budget Presentation



$3,485,553.62

Ad Valorem - Current3,390,608.02

97%

Local Sources - Other70,000.00

2%

Interest - Interfund2,900.00

0%

State Sources - (FBA)22,045.60

1%

Ad Valorem - Current


Interest - Interfund

State Sources - (FBA)


2010 – 2011 Expenditure Budget by Function

0.00

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

4,000,000.00

Instruction

Gen. Adm

. - Furniture (ESC)

Business Services (ESC)

Plant Operation/M

aintenance

Comm

unity Svcs. Operations

Facilities Acq & Construction

Actual 2007-2008

Actual 2008-2009

Actual 2009-2010

Proposed 2010-2011



Utilities - $196,130

Plant Operations Materials and Supplies - $154,790

Contingency - $100,000

Maintenance Repair Supplies and Materials - $213,919

Security Services - $4,300

Maintenance Director Full Year

• Salaries and Benefits - $74,807

Net 2011 Budget Changes: $739,946


2010–2011 Expenditure Budget by ObjectACTUAL 2007-2008

ACTUAL 2008-2009

ACTUAL 2009-2010

PROPOSED 2010-2011

Salaries 131,251.42 137,599.06 357,935.43 409,940.00Benefits 24,398.89 26,523.95 63,688.61 86,491.00Purchased Prof & Tech Services 72,630.45 114,461.86 80,232.70 84,500.00Purchased Property Services 1,505,062.70 1,267,351.59 1,635,016.57 1,787,500.00Other Purchased Services 4,052.71 5,458.89 3,718.61 13,100.00Supplies & Materials 1,054,884.59 1,509,129.92 914,485.96 1,328,100.00Property Expenses 130,154.43 55,676.46 14,606.70 0.00Contingency 0.00 0.00 0.00 100,000.00

TOTAL EXPENDITURES 2,922,435.19 3,116,201.73 3,069,684.58 3,809,631.00

Purchased Property Services1,787,500.00

47%


35%

Other Purchased Services13,100.00

0%

Benefits86,491.00

2%Purchased Prof & Tech

Services84,500.00

2%

Salaries409,940.00

11%

Contingency100,000.00

3%

Salaries

Benefits


Purchased Property Services

Other Purchased Services

Supplies & Materials

Contingency


Fiscal Year 2010-2011

Revenue and Expenditure

Budget Presentation



Local Sources - Other3,664,685.43

52%

State Sources269,183.16

4%

Federal Sources3,042,317.69

44%


State Sources

Federal Sources

$6,976,186.28


2010 – 2011 Expenditure Budget by Function

Food Procurement3,225,000.00

42%

Food Supplies/Delivery140,213.20

2%Other Direct Services897,399.95

12%

Food Preparation/Sup/Delivery

2,940,915.1839%

Oth CN Programs351,549.67

5%

Food Preparation/Sup/Delivery

Food Supplies/Delivery

Other Direct Services

Food Procurement

Oth CN Programs

$7,555,078.00



Food Preparation Services - $289,050Includes: •Contingency - $100,000•1 Fulltime Freezer/Cooler Technician - $55,200

Food Supplies/Delivery - $17,385

Other Direct Services – ($328,512)•Outside Contractor – Freezer/Cooler Services

Food and Milk purchases - $337,652

Reimbursements - $175,815•Utilities cost to General Fund

Net 2011 Budget Changes: $491,390


2010 – 2011 Expenditure Budget by Object

$7,555,078.00

Property100,000.00

1%

Other Objects130,100.00

2%

Other Uses of Funds337,000.00

4%


51%

Benefits453,663.01

6%Prof/Technical Services

7,000.000%

Purchased Property Services174,700.00

2%Other Purchased Services

30,910.000%

Salaries2,563,204.99

34%

Actual 2007-2008

Actual 2008-2009

Actual 2009-2010

Proposed 2010-2011

Salaries 2,450,578.59 2,275,660.02 2,386,067.52 2,563,204.99Benefits 367,842.22 386,574.31 414,886.32 453,663.01Prof/Technical Services 18,407.71 13,014.97 2,883.50 7,000.00Purchased Property Services 331,156.00 281,398.53 430,856.81 174,700.00Other Purchased Services 56,980.54 42,535.01 26,440.78 30,910.00Supplies & Materials 3,161,756.92 3,313,961.62 3,424,394.43 3,758,500.00Property 68,007.39 0.00 259,129.81 100,000.00Other Objects 6,424.70 24,419.00 27,675.04 130,100.00Other Uses of Funds 53,332.55 49,891.70 91,353.48 337,000.00

6,514,486.62 6,387,455.16 7,063,687.69 7,555,078.00

Documents

Month/Date 2010-11 Budget Calendar Activity Responsibility Beginning January 2010 Prepare Budget Calendar and Budget Plan for review. CFO, Superintendent