15 16 budget adopted 1 by District51

Mesa County Valley School District 51 Grand Junction, Colorado

2015 â&#x20AC;&#x201C; 2016 Adopted Budget

Adopted June 16, 2015 For Year Ended June 30, 2016 https://connect.d51schools.org/sites/shared/financial/Pages/Financial-Transparency.aspx

2015-2016 Adopted Budget of Mesa County Valley School District 51 2115 Grand Avenue Grand Junction, CO 81501

June 16, 2015

Steven D. Schultz, Superintendent of Schools Philip Onofrio, Chief Operations Officer

Table of Contents Introductory Section Executive Summary

Letter from Superintendent of Schools ................................................................................................................................................. 1 Appropriation Resolutions ..................................................................................................................................................................... 3 Organizational Summary ....................................................................................................................................................................... 7 General Fund Resources ........................................................................................................................................................................ 9 Funded Pupil Count Actual & Estimated .............................................................................................................................................. 10 General Fund Overview ....................................................................................................................................................................... 11 Bonded Indebtedness .......................................................................................................................................................................... 20 Financial Budgeting and Accounting Policies ....................................................................................................................................... 21 District Demographics.......................................................................................................................................................................... 34 Assessment Data Summary ................................................................................................................................................................. 35 Budget Presentation ............................................................................................................................................................................ 40

Organizational Section

District 51 School Board District Map .................................................................................................................................................. 43 Mesa County Valley School Organizational Information and Organizational Chart ............................................................................ 44 Mesa County Valley School District 51 Schools ................................................................................................................................... 46 Mesa County Valley School District 51 Strategic Plan ......................................................................................................................... 48 Strategic Goals & Objectives ................................................................................................................................................................ 50 Board of Education Goals .................................................................................................................................................................... 54 Budget Parameters 2015-2016 ............................................................................................................................................................ 54 Budget Calendar Fiscal Year 2015-2016 .............................................................................................................................................. 54 Mesa County Valley School District 51 Annual Budget Process and Timeline ..................................................................................... 55 Financial Budgeting and Accounting .................................................................................................................................................... 56 Governmental Accounting and Reporting Principles and Practices..................................................................................................... 57 Financial Policies .................................................................................................................................................................................. 58 Revenues and Expenditures................................................................................................................................................................. 61 Budget Guidelines and Procedures...................................................................................................................................................... 62 Total Program Funding under the 1994 Public School Finance Act ..................................................................................................... 65 Enrollment and Funded Pupil Count; Funding Per Pupil School Finance Act ....................................................................................... 66 Budget Administration and Management Process .............................................................................................................................. 67

Financial Section

Summary Revenue and Expenditure History - All Funds ..................................................................................................................... 69

Governmental Fund

Summary Revenue and Expenditure History, Governmental Fund ..................................................................................................... 71 General Fund ....................................................................................................................................................................................... 73 General Fund Revenue ........................................................................................................................................................................ 78 General Fund Expenditures ................................................................................................................................................................. 89 Glade Park Charter School ................................................................................................................................................................. 117 Independence Academy Charter School............................................................................................................................................ 121 Juniper Ridge Community School ..................................................................................................................................................... 127 Mesa Valley Community School ........................................................................................................................................................ 133 Colorado Preschool Program ............................................................................................................................................................. 139

Special Revenue Fund

Summary Revenue and Expenditure History, Special Revenue Fund ................................................................................................ 145 Nutrition Services .............................................................................................................................................................................. 147 Physical Activities ............................................................................................................................................................................... 153 Beverage ............................................................................................................................................................................................ 159 Governmental Designated Purpose Grants ....................................................................................................................................... 165 Career Center Grant........................................................................................................................................................................... 175 Other Local Projects/Grants .............................................................................................................................................................. 181

iii

Debt Service Fund

Summary Revenue and Expenditure History, Bond Redemption ...................................................................................................... 187 Bond Redemption .............................................................................................................................................................................. 189

Capital Project Fund

Summary Revenue and Expenditure History, Capital Project Fund ................................................................................................... 199 Building .............................................................................................................................................................................................. 201 Capital Projects .................................................................................................................................................................................. 205

Enterprise Fund

Summary Revenue and Expenditure History, Nutrition Services Fund.............................................................................................. 213 Nutrition Services .............................................................................................................................................................................. 215

Internal Services Fund

Summary Revenue and Expenditure History, Internal Services Fund................................................................................................ 219 Insurance ........................................................................................................................................................................................... 221 Dental Insurance ................................................................................................................................................................................ 227 Medical Insurance.............................................................................................................................................................................. 233

State Reports

Colorado Revised Statutes Compliance Statement ........................................................................................................................... 239 FY 2015-2016 Summary Budget......................................................................................................................................................... 241

Informational Section

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

INTRODUCTORY SECTION

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

Steven D. Schultz Superintendent of Schools

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Resolutions

2015-2016 Budget Adoption Use of Beginning Fund Balance Borrow Unencumbered Money from Other District Funds Bond Interest Transfer

Mesa County Valley School District 51 2015‐2016 Budget Adoption Board of Education Resolution 15/16: Presented: June 16, 2015 WHEREAS, the Board of Education has published June 16, 2015, as the date of adoption for the 2015‐2016 budgets for Mesa County Valley School District 51; and WHEREAS, the Board may adopt the budgets at any regular or special meeting on or before June 30, 2015; NOW, THEREFORE, BE IT RESOLVED, that the Board of Education of Mesa County Valley School District 51 does hereby adopt the budgets and reserve all ending balances, as presented, and authorize the following fund amounts to be appropriated as specified in the adopted budgets for the fiscal year beginning July 1, 2015, and ending June 30, 2016.

FUND

ESTIMATED BEGINNING BUDGETARY BALANCE

PAGE #

REVENUE

75 141

$166,262,420 $2,924,394

$8,327,622 $545,041

$174,590,042 $3,469,435

123 129 135

$2,472,550 $1,679,915 $2,469,025

$2,057,209 $476,507 $46,661

$4,529,759 $2,156,422 $2,515,686

Nutrition Services (21)

149

$6,022,919

$274,057

$6,296,976

Physical Activities (23)

155

$618,190

$125,493

$743,683

Beverage (27) Governmental Designated Purpose Grants (22 & Sub‐funds 70‐99)

161

$53,308

$139,784

$193,092

167

$19,513,945

Career Center Grant (26)

177

$234,000

$74,273

$308,273

Other Local Projects/Grants (28)

183

$59,942

$68,138

$128,080

191

$11,134,531

$10,928,663

$22,063,194

203

$7,500,000

207

$2,967,173

$9,768,110

$12,735,283

Insurance (64)

223

$1,560,000

$1,215,449

$2,775,449

Dental Insurance (63)

229

$1,387,281

$729,618

$2,116,899

Medical Insurance (62)

235

$13,784,000

$1,863,740

$15,647,740

$8,000,000

General Fund (10) Colorado Preschool Program (19) Independence Academy Charter School (11) Juniper Ridge Charter School (11) Mesa Valley Community School (11)

TOTAL APPROPRIATION

Special Revenue Funds

Debt Service Fund Bond Redemption (31) Capital Project Fund Building Fund (41) Capital Projects Fund (43) Internal Service Fund

Student Body Activity Funds

Mesa County Valley School District 51 Use of Beginning Fund Balance Board of Education Resolution 15/16:

Presented: June 16, 2015 WHEREAS, Senate Bill 03‐149 created a new subsection in C.R.S. 22‐44‐105 1B (1.5) (a) that states: "A budget adopted pursuant to this article shall not provide for expenditures, interfund transfers, or reserves, in excess of available revenues and beginning fund balances. If the budget includes the use of a beginning fund balance, the school district board of education shall adopt a resolution specifically authorizing the use of a portion of the beginning fund balance in the school district's budget. The resolution, at a minimum shall specify the amount of the beginning fund balance to be spent under the school district budget, state the purpose for which the expenditure is needed, and state the school district's plan to ensure that the use of the beginning fund balance will not lead to an ongoing deficit." and WHEREAS, the Board of Education has set June 16, 2015, as the date of adoption for the 2015‐2016 budgets for Mesa County Valley School District 51; and WHEREAS, the Board may adopt the budgets at any regular or special meeting on or before, June 30, 2015; NOW THEREFORE, BE IT RESOLVED, that the Board of Education of Mesa County Valley School District 51 does hereby approve the usage of the beginning fund balances as specified in the plan below for the fiscal year beginning July 1, 2015, and ending on June 30, 2016.

FUND

General Fund

Physical Activities Fund

Capital Projects

Insurance Reserve

Medical Insurance

PAGE #

155

207

223

235

AMOUNT OF BEGINNING FUND BALANCE TO BE SPENT

$1,161,704

PURPOSE FOR EXPENDITURE

PLAN

Additional Instructional Programs/Costs

Monitor and make adjustments

Increase in transportation costs $22,310

$999,498

$836,626

$72,426

Monitor and make adjustments

Completion of Projects

Monitor and make adjustments

Claim costs/loss

Monitor and make adjustments

Claim costs/loss

Monitor and make adjustments

Mesa County Valley School District 51 Borrow Unencumbered Money from Other District Funds Board of Education Resolution 15/16: Presented: June 16, 2015 WHEREAS, C.R.S.22-44-113 authorizes the borrowing of unencumbered monies from any one fund, except the Bond Redemption Fund; and WHEREAS, in order to meet ongoing obligations of a current fund it may be necessary to borrow up to $5,000,000, and WHEREAS, estimated unencumbered monies not to exceed $5,000,000 may exist in any of the district funds, except the Bond Redemption Fund, during FY 2015-2016, NOW THEREFORE, BE IT RESOLVED, that the Board authorizes the borrowing of up to $5,000,000 from unencumbered monies from any district fund except Bond Redemption Fund, for the benefit of any other fund effective July 1, 2015, such monies to be repaid to said funds not later than June 30, 2016.

Mesa County Valley School District 51 Bond Interest Transfer Board of Education Resolution 15/16: Presented: June 16, 2015 WHEREAS, C.R.S. 22-45-103 (1)(b)(v) allows for withdrawal of funds not needed to satisfy the school districts obligation, for purposes of depositing or investing the money as permitted by law; and WHEREAS, interest earned in the Bond Redemption Fund can be transferred to the General Fund, if approved by resolution; NOW THEREFORE, BE IT RESOLVED, that the Board of Education of Mesa County Valley School District 51 does hereby approve the transfer of interest earned in the Bond Redemption Fund to the General Fund.

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

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

VISION All schools operate in a culture where all students are engaged in a rigorous and relevant curriculum and where all students are successfully learning. MISSION STATEMENT To lead all students to reach their individual potential by rigorously pursuing and evaluating achievement of high academic and ethical standards in a disciplined, nurturing environment. STRATEGIC PLAN PROCESS In the fall 2010, the Mesa County Valley School District commissioned a Comprehensive Assessment for District Improvement (CADI) review to be completed. The results of the review along with recent assessment data and the need to focus on raising student achievement resulted in the District adopting a new strategic planning process. The first step of this process was to have the Executive Cabinet complete a short‐term plan with a long‐term outlook. This short‐term plan guided improvement efforts and provided focus for the organization until the long‐term plan was completed. A Long‐Term Planning Committee was organized in December, 2011. This committee which was comprised of parents, staff members, community members and leaders, and business leaders conducted numerous focus groups and drafted long‐ term goals for the District. Subsequently, these goals were modified slightly by the Board of Education and adopted. Executive Cabinet was responsible for developing objectives, strategies and action plans for achieving these goals. The Executive Cabinet is made up of the Superintendent of Schools, Chief Operations Officer, Chief Academic Officer, Executive Director of Instructional Support, Executive Director of Student Services, Executive Director of Elementary Schools, Executive Director of Secondary Schools, Director of Turn‐a‐Round Schools, Executive Director of Human Resources, Executive Director of Technology Services, Executive Director of Equity and Minority Student Success and Executive Assistant to the Superintendent. The following questions are addressed during the process: 1. Where are we now?  Review available data including assessment growth results and trends, Organizational Health, and the CADI review results 2. Where do we want to be?  Review and update the District’s mission and vision  Identify the gaps that need to be addressed between where we are now and where we want to be 7

How will we close the gaps/how will we get there?  Defined long‐term goals  Defined measurable objectives to meet those goals  Documented strategies to achieve objectives  Completed action plans to implement strategies  Assigned personnel to be responsible and accountable for completing the action plans How do we measure and monitor our progress?  Established process for monitoring progress including specific deadlines  Identified key performance indicators to assess impact of efforts

The five long‐term goals adopted by the Board of Education are: 1. Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment. 2. Promote shared responsibility for student learning through students, schools, families, and community members working together. 3. Ensure effective educators and high quality leaders throughout the District. 4. Improve organizational efficiency and effectiveness through increased accountability and communication 5. Promote public awareness and community support for public education. Measurable objectives and strategies targeted for achieving these goals by 2017 have been developed. Action plans including tasks and timelines are in place and will be used to direct work and spending decisions over the next 3 years. The progress on action plans will be monitored by the Executive Cabinet and reported to the Board of Education on a regular basis. This is now being deployed throughout the District. It is critical for all employees to be aware of and understand the strategic priorities of the District. The interim plan will be used to guide decision making in the District including where funds will be spent and where people will place their efforts.

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

General Fund Resources Per Pupil $5,000

$4,000

$3,000

$2,000

$1,000

$‐

Goal 1

Goal 2

Goal 3

Goal 4

Goal 5

2011‐12 Per Pupil Actual

$4,751

$676

$126

$1,174

$50

2012‐13 Per Pupil Actual

$4,793

$715

$108

$1,121

$50

2013‐14 Per Pupil Actual

$4,880

$732

$122

$1,193

$52

2014‐15 Per Pupil Budget

$5,161

$731

$89

$1,086

$49

2015‐16 Per Pupil Budget

$5,255

$785

$117

$1,096

$65

MCVSD 51 Funded Pupil Count Actual and Estimated Elementary Schools Pre‐K ‐‐ Special Ed Pre‐K ‐‐ Lang. Dev. CPP/ECARE Kindergarten Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Subtotal Middle Schools Grade 6 Grade 7 Grade 8 Subtotal High Schools Grade 9 Grade 10 Grade 11 Grade 12 Subtotal Total Pupil FTE ‐ October Count Funded Pupil Count* Increase (Decrease) from Previous Year Percent of Increase (Decrease) Budgeted Pupil Count

2011‐ 2012

2012‐ 2013

2013‐ 2014

2014‐ 2015

2015‐ 2016^

2016‐ 2017^

2017‐ 2018^

2018‐ 2019^

110.9 111.2 111.4 111.4 270.1 270.7 271.4 271.4 423.0 423.0 423.0 423.0 827.1 829.1 831.2 831.2 1,765.9 1,770.3 1,774.7 1,774.7 1,663.1 1,667.3 1,671.5 1,671.5 1,689.2 1,693.4 1,697.7 1,697.7 1,650.1 1,654.2 1,658.4 1,658.4 1,630.1 1,634.1 1,638.2 1,638.2 10,029.5 10,053.5 10,077.5 10,077.5 1,623.0 1,627.1 1,631.2 1,631.2 1,572.9 1,576.9 1,580.8 1,580.8 1,640.1 1,644.2 1,648.3 1,648.3 4,836.0 4,848.2 4,860.3 4,860.3 1,631.1 1,635.1 1,639.2 1,639.2 1,590.5 1,594.4 1,598.4 1,598.4 1,561.4 1,565.3 1,569.2 1,569.2 1,559.4 1,563.3 1,567.2 1,567.2 6,342.4 6,358.1 6,374.0 6,374.0

104.5 0.0 212.5 812.5 1,761.5 1,652.0 1,649.0 1,649.0 1,614.0 9,455.0

101.0 0.0 215.5 850.5 1,691.5 1,673.5 1,621.0 1,609.5 1,634.0 9,396.5

107.0 0.0 243.0 841.0 1,757.5 1,655.0 1,681.0 1,642.0 1,622.0 9,548.5

110.0 0.0 422.5 726.5 1,719.5 1,731.0 1,610.0 1,677.0 1,636.0 9,632.5

1,652.5 1,628.0 1,566.5 4,847.0

1,584.5 1,608.5 1,612.0 4,805.0

1,617.0 1,565.0 1,634.0 4,816.0

1,621.5 1,620.0 1,588.0 4,829.5

1,660.5 1,631.5 1,566.5 1,576.0 6,434.5

1,628.5 1,629.0 1,577.0 1,498.5 6,333.0

1,625.0 1,584.5 1,555.5 1,553.5 6,318.5

1,659.0 1,594.0 1,526.0 1,618.0 6,397.0

20,736.5 20,534.5

20,683.0

20,859.0

20,909.0

20,959.0

21,009.0

21,059.0

20,964.9 20,908.3

20,894.2

21,021.1

21,071.1

21,121.1

21,171.1

21,221.1

(56.6)

(14.1)

126.9

50.0

(0.27%)

(0.07%)

0.61%

0.24%

20,868.0 20,912.5

20,896.8

21,021.1

21,071.1

(60.3) (0.29%)

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

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

Fund Balance 2015‐2016 7.68%

92.32%

Reserves

Unreserved

FUND BALANCE HISTORY 2011‐12 Actual

2012‐13 Actual

2013‐14 Actual

2014‐15 Anticipated

2015‐16 Budget

$8,507,884

$8,665,389

$8,925,806

$8,327,622

$7,165,918

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

2015‐2016 General Fund Revenue Summary 23.31%

65.78% 4.99% 0.26% State

Property Tax

Override

Specific Ownership

5.07% 0.59% Other Local & Interest

Federal

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

Percent

CPI/Base Increase Comparison 6 5 4 3 2 1 0 -1 -2 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 CPI

Base Increase

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

$16,000,000 $13,617,000

$14,000,000 $12,000,000

$10,961,000

$10,000,000 $8,000,000

$6,701,000

$6,000,000 $4,000,000

$4,062,000

$2,000,000 $‐ 2009/2010

2010/2011

2011/2012

2012/2013

CATEGORICAL PROGRAM FUNDING The state legislature has provided modest increases to categorical programs. Categorical programs include special education, vocational education, gifted and talented education, English language proficiency, and pupil transportation. The graph on the right shows that revenues are increasing slightly while costs continue to rise. Most of the cost increases are due to inflationary factors, not program enhancement or expansion. All of the categorical programs are included in the General Fund. There are tables in the Informational Section that show the combined revenues and expenditures for the district’s categorical programs. Categorical Revenue & Expenditure History 35.00 30.00

Millions

25.00 20.00 15.00 10.00 5.00 2009-10

2010-11

2011-12

Revenues

2012-13

2013-14

2014-15

Expenditures

2015-16

STUDENT ENROLLMENT A key element of the Total Program Funding Formula is Funded Pupil Count (FPC). Enrollment figures are collected each year during October for the Colorado Department of Education. Funded Pupil Count is equal to the number of students enrolled with the district as of October 1st, adjusted for characteristics of certain student groups (i.e. kindergarten students are counted as half since they attend school for half a day). To encourage full day kindergartens state wide the formula now funds full day kindergartners at .58. The plan is to move to 1.0 over time, as funds are available. Enrollment data is collected during an eleven day count period, five days before and five days after October 1st. The district has an estimated funded pupil count (FPC) of 21,071.1 for October 1, 2015. CDE “averages” the October student counts, which allocates to the District additional funding. This reflects an anticipated increase of 50.0 FTE over enrollment over 2014‐2015. Student enrollment for 2015‐2016 is estimated at 21,902. The chart below shows actual enrollment and funded pupil count. A chart and accompanying graph showing actual and projected growth patterns of the district from 2011‐2012 to 2018‐2019 are included in the Informational Section. Enrollment and Funded Pupil Count 23,000 22,000 21,000 20,000 19,000 18,000 17,000 16,000 15,000 2010-11

2011-12

2012-13

Enrollment

2013-14

2014-15

2015-16

Funded Pupil Count

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

ACTUAL/ASSESSED VALUE COMPARISON 2011‐12 2012‐13 $13,564,865,060 $13,551,487,970 $1,737,738,630 $1,721,134,040

Actual Value Assessed Value

2013‐14 $12,129,218,540 $1,610,605,670

2014‐15 2015‐2016 Budget Budget $12,119,081,320 $12,119,081,320 $1,584,339,243 $1,584,339,243

Actual Value/Total Assessed Value Comparison Mesa County Taxable Property

20 18 16 14 Billions

12 10 8 6 4 2 0 2010-11

2011-12

2012-13

Assessed

2013-14

2014-15

2015-16

Actual

GENERAL FUND MILL LEVIES IMPACT OF BUDGET ON TAXPAYERS 2014‐15 2015‐2016 2011‐12 2012‐13 2013‐14 Estimate Estimate Market Value of Home $170,937 $155,300 $170,939 $176,833 $185,674 Appraised % of Market Value 7.96% 7.96% 7.96% 7.96% 7.96% Taxable Value $13,607 $12,362 $13,607 $14,076 $14,780 24.214* Total Property Tax Rate 24.214 24.214 24.214 24.214* Assessed Property Tax Due $329.48 $299.33 $329.47 $340.84 $357.88 Property Tax Increase (Decrease) from prior year ($36.60) ($30.15) $30.14 $11.37 $17.04 Note: A 9.0% reduction in market value was used for 2012‐2013, based on information from Mesa County. Assessed Values have been increasing slowly, a 4.76% increase was used for 2015‐2016. Note: Market Value/Average Home Sales were taken from Mesa County demographic information on website. Note: These mill levies do not include the override levies or abatement levy *SB07‐199 freezes school finance mill levies, allowing a greater portion of school finance act funding to be paid from local property taxes in districts where voters have approved a ballot question allowing the district to retain revenue in excess of its constitutional limit. For district with school finance levies greater than 27 mills, the bill sets a cap on the school finance act mill levy at 27 mills. 15

Dollars

Taxpayer History of Property Tax Due 450 425 400 375 350 325 300 275 250 2011‐12

2012‐13

2013‐14

2014‐15

2015‐16

Tax Due

GENERAL FUND EXPENDITURES Expenditures for the general fund are first allocated by program, which identifies specific activities, such as regular education, special education, or maintenance. Within each program, expenditures are further allocated to specific objects, such as salary, purchased services, or equipment. EXPENDITURES BY PROGRAM General fund expenditures are grouped into the following major program categories as specified by the Colorado Department of Education Chart of Accounts:  Instructional Programs and Pupil Support Services comprise 68.59% of the 2015‐2016 budget. These categories include costs for all teachers, counselors, social workers, instructional assistants, classroom supplies, equipment, field trips, support for extracurricular programs and a reserve amount to support instructional programs. For 2015‐2016 the budgeted amount is $114,833,854 which includes 1,732.73 staff and 21,902 student body count.  General Administration Support Services makes up 1.24% of the budget and includes the expenditures related to the Board of Education, the offices of the Superintendent and Executive Directors of School Sites. For 2015‐ 2016 the budgeted amount is $2,072,046 which includes 8.6 staff.  School Administration Support Services includes the expenditures of the offices of the school principals and secretaries and accounts for 6.87% of the budget. For 2015‐2016 the budgeted amount is $11,497,138 which includes 136.77 staff.  Business Support Services includes costs related to accounting, payroll, purchasing, warehouse, budgeting, transportation, maintenance, and custodial, representing 12.57% of the budget. For 2015‐2016 the budgeted amount is $21,043,154 which includes 207.57 staff.  Central Support Services includes communications, technology, and human resource management, representing 2.84% of the budget. For 2015‐2016 the budgeted amount is $4,748,536, which includes 38.8 staff.  Community Services & Other Support Services include support for Lincoln Park Stadium. These expenditures are 0.01% of the budget. For 2015‐2016 the budgeted amount is $16,500.  Transfers to other funds include transfers to Capital Projects, Insurance, Pupil Activity Funds and Charter schools. These expenditures are 7.89% of the budget. For 2015‐2016 the budgeted amount is $13,212,896. As the following graph illustrates, the district’s commitment to instruction, which includes Instructional Programs, Pupil Support Services, and School Administration Support Services, accounts for approximately 75.46% of the district’s general fund budget.

General Fund Expenditures by Program 12.57%

0.01%

1.24% 7.89% 2.84% 6.87% 68.59%

Instructional & Pupil Support Transfers to Other Funds Community & Other Support

School Administration General Administration

Central Support Business Support

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

General Fund Expenditures by Object $13,497,670 $(700,000) $13,342,883 $9,041,208

$132,242,363 Salaries/Benefits Other/Transfer Indirect/Grant Administration

Supplies/Materials/Equipment Purchased Services

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

Position GENERAL FUND:

2011‐12

2012‐13

Teachers

1,078.57 1,059.82

Special Ed Teachers

2013‐14

2014‐15

2015‐16 Budget

1,068.82

1,075.82

1,087.32

154.02 28.77

157.02 31.77

146.52 27.77

154.02 28.77

7.90

12.60

0.50

Librarians

14.00

Counselors

48.71

48.96

53.46

158.27

145.77

148.77

150.77

79.74

80.24

86.24

101.24

132.27

124.27

124.77

Superintendent

1.00

Assistant Superintendent

0.00

Executive Instructional Directors

5.60

Executive Director of Human Resources

1.00

Executive Director of Support Services

1.00

Executive Director of Technology Services

1.00

Instructional Directors

2.00

3.00

3.50

Administrative Assistants

2.50

3.50

Instructional Coordinators

20.81

18.31

19.31

20.31

Principals/Assistant Principals

61.60

62.60

TOSAs/Deans/Interns

14.55

Support Directors/Coordinators

7.80

4.30

5.30

Volunteer Coordinator

0.50

Foremen

5.37

Classified Technicians

44.44

47.94

Crafts/Trades/Services

60.00

57.00

Support Secretaries/Clerks

38.65

34.15

35.15

36.15

37.15

115.80 115.80 2,090.47 2,038.47

115.80 2,067.47

115.80 2,098.97

115.80 2,124.47

Speech/Language/Physical/Occupational Therapists Nurses Psychologists/Audiologists Social Workers

Instructional Assistants Special Ed Instructional Assistants Instructional Secretaries

Custodians Total General Fund *

The majority of the District’s employees are instructional staff members who are involved with the students on a daily basis. This staff strives to help students achieve their maximum potential and focuses on tightening the achievement gap. Administrative staff provides leadership and direction for each of the schools and departments within the District. The support staff assists the schools by providing services that enhance educational opportunities for the students. Certified Staff: Elementary: Middle School High School  1 teacher per 26 students  1 teacher per 28 students  1 teacher per 26 students  .5 Gifted/Talented teacher  1 Physical Education teacher – additional based on number of  1 Physical Education teacher –  Special Ed – Resource 1 teacher students additional based on number of per 20‐25 students students  1 Music teacher – additional  Severe Special Needs (SSN) based on number of students  1 Music teacher – additional depend on severity of students based on number of students  Special Ed – Resource 1 teacher  ELL – based on enrollment  Special Ed – Resource 1 teacher per 20‐25 students numbers and proficiency levels per 20‐25 students  Severe Special Needs (SSN)  1 Physical Education teacher – depend on severity of students  Severe Special Needs (SSN) additional based on number of depend on severity of students students  ELL – based on enrollment numbers and proficiency levels  ELL – based on enrollment  1 Music teacher – additional numbers and proficiency levels based on number of students  1 Librarian  Advanced Placement teacher  Schools with 475 student count  1 Principal – Assistant Principals based on number of student and above receive an additional added based on student count requests PE and music teacher  1 Librarian  Schools with 450 student count and above and also a high  1 Principal – Assistant Principals added based on student count population of free & reduced students receive one Interim/Assistant Principal Classified Staff:  Instructional Assistants:  One 1 hour per day classroom instructional assistant for each full time 1st through 5th grade teacher, they work 168 days per year.  6 hours per day of instructional assistant time for each full time kindergarten teacher, they work 168 days per year.  Secretaries:  Elementary and middle schools receive 2 full time secretaries. One is the principals’ secretary and one is the attendance secretary, they work 203 days per year at 8 hours per day.  High schools receive one secretary to the principal, and SBA secretary, a school secretary, an athletic secretary and an attendance secretary, they work 203 days per year at 8 hours per day. The principals’ secretary works 258 days per year at 8 hours per day. Positions were reduced in 2012‐2013 budget.  Health Assistants:  Depends on individual school needs the number of students on medications and the number of special education students. The average is 4‐6 hours per day, and they work 168 days per year.  Para‐librarians:  Elementary schools only and they receive one 3 hour per day and they work 168 days per year. Instructional, administration and support staff have been increased in the 2015‐2016 budget due an increase in state funding. There were 25.5 positions funded this year, because of the increase in revenue. General Fund Positions Increased 2015‐2016 Full‐time Equivalents Central Administration ‐ Classified 3.5 Central Certified Positions 16.5 Building Certified Positions 5.5 Total Positions Increased 25.5

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

District 51 Bonded Indebtedness

80.830 88.200 316.867849

Millions

100

Debt at End of 2015-2016

200

300

Current Debt

400

500

Maximum Bonded Indebtedness

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

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

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

Local Economy

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

Budget Process

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

The development, review, and consideration of the 2015‐2016 budget was accomplished through the collaboration of the Board of Education, District leadership, and community feedback. There is an option to e‐mail the District with suggestions through the District’s website. The responses helped to guide the Board of Education in the decision making process. Potential reductions and additions were scrutinized and prioritized for maximum positive impact on students in alignment with District long‐term goals. The five long‐term goals adopted by the Board of Education are: 1. Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment. 2. Promote shared responsibility for student learning through students, schools, families, and community members working together. 3. Ensure effective educators and high quality leaders throughout the District. 4. Improve organizational efficiency and effectiveness through increased accountability and communication 5. Promote public awareness and community support for public education. A proposed budget was presented to the Board of Education on May 19, 2015, and two budget hearings were held prior to adoption of the budget on June 16, 2015, before the close of the district’s fiscal year. An initial budget is adopted by June 30th every year based on per pupil funding and estimated student enrollment. C.R.S. 22‐44‐110(5) allows a re‐adoption to occur before January 31st of the current fiscal year, based on actual student count, which occurs on October 1st every year, and actual fund balances from the previous year. Re‐Adoption is expected to occur January 19, 2016. State funding rescissions and volatile fluctuations in student counts in reaction to changes to the economy still require significant adjustments to the budget. The Board may authorize supplemental appropriations during the fiscal year in the event previously unforeseen revenue becomes available to the district. The Fiscal Oversight Committee acts as an audit committee. The Fiscal Oversight Committee consists of community members who have financial or educational experience and are approved by the Board of Education. This committee is used by the independent auditor to communicate matters to upper management and the Board of Education. The Board of Education is responsible for the oversight of the financial reporting process. SIGNIFICANT CHANGES IN BUDGET POLICY/PROCESS The district established a committee to continually search for means to use the district’s resources more efficiently and effectively. The committee has made recommendations that have been implemented in the areas of warehousing, transportation for student activities, and photocopies that have increased school budgets annually. Additionally, accountability has been established for use of substitutes and maintenance, technology, and printing services. The following recommendations continue to be followed:  Charge all grants the full cost of the program, including costs such as substitutes, workers’ comp, etc.  Charge for services rendered by departments (maintenance, print shop, technology).  Make all programs accountable for the cost of substitutes.  All openings will be brought to the administrative cabinet for approval to re‐hire. Funds will not be available for redistribution to other areas.  Closely monitor all travel.  Minimize overtime and use only in emergency situations, authorizing before worked. Alternatives, such as “flex time” will be used if possible.  Realign staffing ratios.  A staffing model was introduced in 2014‐15 and will be partially implemented in 2015‐16. During 2004, the Board of Education negotiated a charter school contract with an existing alternative program in the district to create the Deep River Charter School. The charter school began July 1, 2004. Beginning with fiscal year 2004‐2005 the charter school has been financed from a portion of the district’s School Finance Act revenues and from revenues generated by the charter school, including grants and donations. The charter school changed its name to Independence Academy beginning with the 2006‐07 fiscal year and will continue with $2,263,450 from the state funding formula which will flow through the district for 2015‐2016. The student full time equivalence (FTE) for 2015‐2016 is 327.1.

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

The following was the basis for the Adopted budget:  Finance Act increase of 2.8% to the base. A negative statewide “Budget Stabilization Factor” was implemented which resulted in a decrease of 13.15% in per pupil revenue from legislation. The per pupil revenue for 2015‐2016 is $6,919.75.  Additional at‐risk per pupil funding of approximately $16 per at‐risk pupil.  Estimated student gain of 50 FTE over 2014‐2015. 2015‐2016 will be averaged by CDE.  Board of Education budget priorities.  District Advisory Accountability Committee recommendations.  Strategic Plan.  Long Range goals.  Inclusion of Senate Bill 199, which maintained funding to 95% of the state average per pupil revenue in 2015‐2016 for the fourteen lowest, funded districts.  All employees received a 3.9% increase, either through a step increase or a flat percentage.  Independence Academy Charter School funds were included for the flow‐through of PPR to them, approximately $2,263,450. The school has 327.1 FTE’s.  Mesa Valley Vision Home & Community Program became a charter school in 2014‐2015. Funds were included for the flow‐through from the General Fund for 340.0 students and $2,352,715.  Juniper Ridge Community School is a charter school and funds were included for the flow through from the General Fund for 220.64 students and $1,526,774. SIGNIFICANT CHANGES TO GENERAL FUND BUDGET  Funds are included for:  Academic Interventions.  Continuing of Intervention Funds, with an additional $300,000.  Addition of 25.5 positions.  Continuing to lease 116 mobile computer labs.  Spending $900,000 on building maintenance.  All employees received a 3.9% increase, either through a step increase or a flat percentage.  The impact of adoption to anticipated revenues is an increase of $4,918,543 over 2014‐2015 anticipated revenue.  The impact of adoption to anticipated expenditures is an increase of $5,698,051, including transfers to other funds, over 2014‐2015 anticipated expenditures.

Funds The accounts of the district are organized on the basis of funds. Each fund is considered a separate accounting entity and each has a separate, self‐balancing set of accounts. There are five fund categories: GOVERNMENTAL FUNDS  General: the operating fund of the district. Day to day operations are recorded in this fund. Grande River Virtual Academy is included in the General Fund.

 

Colorado Preschool Program Fund: used to account for preschool funds based on preschool FTE and Per Pupil Revenue (PPR).

Mesa Valley Community School: a charter school that began operations in the 2014‐2015 school year. Funds to support the school flow through the District and are maintained in a separate fund.  Independence Academy Charter School: the charter school began operations in July 2004. Funds to support the school flow through the District and are maintained in a separate fund.  Juniper Ridge Charter School: the charter school was approved by the Board of Education on June 18, 2013. They began operations in August 2013. Funds to support the school flow through the District and are maintained in a separate fund. SPECIAL REVENUE:  Capital Reserve: used to account for the acquisition of sites, buildings, equipment and vehicles. It is funded by allocation of revenues from state equalization funding. CDE guidelines changed how we record these funds. The transactions are now included in Capital Projects.  Physical Activities: accounts for revenue and expenditures for athletic programs in the four traditional high schools.  Nutrition Services: used to account for the revenues and expenditures associated with the district’s school breakfast and lunch programs. CDE guidelines requires reporting of Nutrition Services in Special Revenue Fund beginning in 2014‐2015.  Beverage: used to account for the sponsorship agreement between Swire Coca‐Cola, USA and Mesa County Valley School District 51. Funds will be distributed to schools’ SBA funds, with a portion to be spent per other directives from the Board of Education. A new agreement was negotiated which began December 16, 2008.  Governmental Designated Purpose Grants: accounts for revenues from federal, state, and local grants where expenditures are restricted to the specified purpose in the grant agreement.  Career Center Grant: accounts for the use of a donation specified to purchase sites for construction of buildings/houses by students in the Career Center program.  Other Local Projects/Grants: accounts for locally funded grants/tuition that are designated for a specific purpose. DEBT SERVICE FUND  Bond Redemption: required by state law to provide revenue for repayment of bonded indebtedness which has been approved by the voters. This fund accounts for repayment of the 1996 and 2004 General Obligation Bonds approved by the voters. CAPITAL PROJECTS FUND  Building: used to provide maintenance and upgrades to existing sites, build 2 new elementary schools and an 8/9 school, and replace a middle school and an alternative school. A new downtown elementary school was built in 2007‐2008 to replace 2 existing elementary buildings.  Capital Projects Building: used to account for the building of a new Dual Immersion Academy (DIA) at the Riverside School site. This project was completed in 2007‐2008.  Capital Projects: used to account for the acquisition of sites, buildings, equipment and vehicles. Funding is a transfer from the General Fund.

ENTERPRISE FUND  Nutrition Services: used to account for the revenues and expenditures associated with the district’s school breakfast and lunch programs. CDE guidelines requires reporting of Nutrition Services in Special Revenue Fund beginning in 2014‐2015. INTERNAL SERVICE FUND  Insurance: used to account for management of risk related activities. Funded by allocation of revenues from state equalization funding.  Dental Insurance: used to account for the self‐insured payments of dental expenses for District 51 employees.  Medical Insurance: used to account for the self‐insured payments of medical expenses for District 51 employees. The following 5 pages illustrate the 2014‐2015 Re‐Adopted budget, revenues, expenditures, and fund balances, as well as the 2015‐2016 Adopted budget. 27

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Summary of Revenues & Expenditures Budget Basis for All Funds 2014-2015 Re-Adopted Budget

Beginning Fund Balance (with Reserves) GOVERNMENTAL General Colorado Preschool Program Independence Academy Charter School Juniper Ridge Charter School Mesa Valley Community School SPECIAL REVENUE Physical Activities Nutrition Services Beverage Governmental Designated Purpose Grants Career Center Grant Other Local Projects/Grants DEBT SERVICE Bond Redemption CAPITAL PROJECT Capital Projects Building INTERNAL SERVICE Insurance Dental Insurance Medical Insurance TRUST AND AGENCY FUND Student Body Activity Fund TOTAL

Revenue/ Transfers

Expenditures

2015-2016 Adopted Budget

Projected GAAP Basis Ending Fund Balance

Beginning Fund Balance (with Reserves)

Revenue/ Transfers

Expenditures

Projected GAAP Basis Ending Fund Balance

% Change of Anticipated Fund Balance Over Fiscal Year 2014-15

$8,925,806

$162,280,386

$162,623,161

$8,583,031

$8,327,622

$166,262,420

$167,424,124

$7,165,918

(13.95%)

333,669

2,815,821

$333,669

545,041

2,924,394

$545,041

0.00%

1,413,084

2,373,492

$1,413,084

2,057,209

2,472,550

2,717,007

$1,812,752

(11.88%)

131,555

1,402,789

1,395,443

$138,901

476,507

1,679,915

1,538,980

$617,442

29.58%

2,433,292

2,381,308

$51,984

46,661

2,469,025

2,374,518

$141,168

202.54%

174,796 468,640 154,005

618,190 5,810,746 59,308

639,190 5,951,482 59,308

$153,796 $327,904 $154,005

125,493 274,057 139,784

618,190 6,022,919 53,308

640,500 6,022,919 53,308

$103,183 $274,057 $139,784

(17.78%) 0.00% 0.00%

0 79,773

20,722,688 234,500

20,722,688 240,000

$0 $74,273

0 74,273

19,513,945 234,000

19,513,945 240,000

$0 $68,273

0.00% (8.08%)

56,138

61,025

51,025

$66,138

68,138

59,942

49,942

$78,138

14.68%

10,826,867

11,134,531

10,974,838

$10,986,560

10,928,663

11,134,531

10,985,113

$11,078,081

1.37%

12,049,052 0

2,901,173 0

5,090,608 0

$9,859,617 $0

9,768,110 0

2,967,173 7,500,000

3,966,671 7,500,000

$8,768,612 $0

(10.23%) 0.00%

1,542,892 608,007 1,420,773

1,560,000 1,387,281 13,784,000

2,460,697 1,281,786 13,856,426

$642,195 $713,502 $1,348,347

1,215,449 729,618 1,863,740

1,560,000 1,387,281 13,784,000

2,396,626 1,281,786 13,856,426

$378,823 $835,113 $1,791,314

(68.83%) 14.46% (3.89%)

0.00% (7.76%)

0 $38,185,057

6,000,000 $235,579,222

6,000,000 $238,917,273

$0 $34,847,006

0 $36,640,365

8,000,000 $248,643,593

8,000,000 $251,486,259

$33,797,699

Consolidated Budget Summary by Object Revenue Property 2014-15 2015-16 GOVERNMENTAL General Colorado Preschool Program Independence Academy Charter School Juniper Ridge Charter School Mesa Valley Community School SPECIAL REVENUE Nutrition Services Physical Activities Beverage Governmental Designated Purpose Grants Career Center Grant Other Local Projects/Grants DEBT SERVICE Bond Redemption CAPITAL PROJECT Building Capital Projects INTERNAL SERVICE Insurance Dental Insurance Medical Insurance TRUST AND AGENCY FUND Student Body Activity Fund Total

Specific 2014-15 2015-16

Override Elections 2014-15 2015-16

Interest 2014-15 2015-16

$38,763,190 0 0 0 0

$8,697,729 0 0 0 0

$8,428,508 0 0 0 0

$8,294,015 0 0 0 0

$8,300,338 0 0 0 0

$70,000 800 100 0 0

$33,105 800 100 0 0

0 0 0

1,000 0 0

0 0 0

0 4,500 0

0 4,000 0

11,134,531

0 0

0 30,000

0 26,000

0 0 0

10,000 0 0

0 $49,897,721

0 $8,697,729

0 $8,428,508

0 $8,294,015

0 $8,300,338

0 $116,400

0 $74,005

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

Consolidated Budget Summary by Object Revenue Program/Transfer 2014-15 2015-16

Local

State 2015-16

2014-15

2015-16

Federal 2014-15 2015-16

Total 2014-15

2015-16

$0 2,815,021 2,179,392 1,269,657 2,379,142

$0 2,923,594 2,263,450 1,526,774 2,352,715

$1,419,000 0 125,500 89,200 0

$942,198 0 135,500 86,800 16,760

$104,428,418 0 68,500 43,932 54,150

$109,363,632 0 73,500 66,341 99,550

$608,034 0 0 0 0

$431,449 0 0 0 0

$162,280,386 2,815,821 2,373,492 1,402,789 2,433,292

$166,262,420 2,924,394 2,472,550 1,679,915 2,469,025

0 20,190 0

1,465,020 598,000 59,308

1,513,574 598,000 53,308

101,202 0 0

102,470 0 0

4,243,524 0 0

4,406,875 0 0

5,810,746 618,190 59,308

6,022,919 618,190 53,308

0 0 0

3,521,207 230,000 61,025

3,577,982 230,000 59,942

0 0 0

17,201,481 0 0

15,935,963 0 0

20,722,688 234,500 61,025

19,513,945 234,000 59,942

11,134,531

0 2,826,173

0 2,576,173

0 45,000

7,500,000 365,000

0 0

0 2,901,173

7,500,000 2,967,173

1,550,000 0 0

0 1,387,281 13,784,000

0 0 0

0 $13,039,575

0 $13,212,896

6,000,000 $28,784,541

8,000,000 $38,250,345

0 $104,696,202

0 $109,705,493

0 $22,053,039

0 $20,774,287

1,560,000 1,387,281 13,784,000 0 6,000,000 $235,579,222

1,560,000 1,387,281 13,784,000 0 8,000,000 $248,643,593

Consolidated Budget Summary by Object Expenditures Salaries/ Benefits

Purchased Services

Buildings/Land/ Equipment

Supplies

2014-15

2015-16

2014-15

2015-16

2014-15

2015-16

2014-15

$128,835,328 2,247,204 1,335,000 921,080 1,418,807

$132,242,363 2,411,878 1,378,515 1,137,941 1,157,274

$12,042,750 213,491 654,600 175,730 764,066

SPECIAL REVENUE Nutrition Services

2,834,499

2,967,804

Physical Activities

Beverage Governmental Designated Purpose Grants

Career Center Grant

Other Local Projects/Grants

2015-16

$13,497,670 202,491 654,600 111,369 422,575

$8,270,757 343,126 115,000 32,960 25,000

$8,290,883 148,845 115,000 13,800 694,620

$728,411 12,000 50,000 211,273 100,000

$750,325 15,000 350,000 193,223 5,000

212,070

214,875

2,467,662

2,401,988

68,014

75,161

639,190

640,500

55,558

49,308

3,750

4,000

240,000

51,025

49,942

7,500,000

313,942

364,398

3,765,663

2,634,400

GOVERNMENTAL General Colorado Preschool Program Independence Academy Charter School Juniper Ridge Community Shool Mesa Valley Community School

DEBT SERVICE Bond Redemption CAPITAL PROJECT Building Capital Projects INTERNAL SERVICE 552,875

513,804

1,837,822

1,842,822

70,000

40,000

Dental Insurance

1,281,786

Medical Insurance

13,854,426

2,000

Insurance

TRUST AND AGENCY FUND Student Body Activity Fund Special Revenue Fund

6,000,000

8,000,000

$138,458,735

$142,173,977

$31,782,514

$32,822,364

$17,330,255

$19,711,136

$5,175,361

$11,763,109

* Student Body Activity Fund moved to a Trust and Agency Fund. ** CDE guidelines required moving Nutrition Services from an Enterprise Fund to a Special Revenue Fund in 2014-2015

Consolidated Budget Summary by Object Expenditures

Dues/Fees

Interest

Subsidy/Contingency/ Reserves/Transfers/Other

Principal

2014-15

2015-16

$156,337 0 0 0 0

$129,987 0 0 0 0

$0 0 0 0 0

2,250

7,500

Total

2014-15

2015-16

$0 0 0 0 0

$13,039,578 0 218,892 54,400 73,435

$13,212,896 0 218,892 82,647 95,049

366,987

355,591

$5,951,482

$6,022,919

$639,190

$640,500

$59,308

$53,308

20,722,688

19,513,945

$20,722,688

$19,513,945

$240,000

$51,025

$49,942

3,894,838

3,620,113

7,080,000

7,365,000

$10,974,838

$10,985,113

$7,500,000

1,011,003

967,873

$5,090,608

$3,966,671

$2,460,697

$2,396,626

$1,281,786

$13,856,426

0 $158,587

0 $137,487

0 $3,894,838

0 $3,620,113

0 $8,091,003

0 $8,332,873

0 $34,475,980

0 $33,479,020

0 0 $6,000,000 ($450,000) ($553,820) $238,917,273

$8,000,000 $251,486,259

2014-15

2015-16

Indirect Grant Administration

2014-15

2015-16

2014-15

($450,000) ($700,000) $162,623,161 0 146,180 $2,815,821 0 0 $2,373,492 0 0 $1,395,443 0 0 $2,381,308

$167,424,124 $2,924,394 $2,717,007 $1,538,980 $2,374,518

District Demographics ATTENDANCE Attendance is based on the average number of days attended by a student during the school year. For secondary students, attendance is based on periods in the school day, rather than days attended. October Attendance Ethnicity American Indian/ Alaska Native Asian Black/African American

2010‐11

2011‐12

Suspensions

Expulsions

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

332

252

193

146

196

172

171

152

179

165

145

134

Hispanic/Latino

4,650

4,799

4,853

4,987

843

767

681

705

White * Native Hawaiian/ Pacific Islander

16,254

15,954

15,637

15,717

2,285

1,972

1,792

1,678

561

642

799

819

115

106

Female Male

* Two or More Races

10,731 11,472

10,680 11,332

10,586 11,241

10,660 11,326

796 2,593

695 2,251

665 1,967

561 1,974

21 72

22 66

16 46

16 62

Total

22,203

22,012

21,827

21,986

3,389

2,946

2,632

2,535

GRADUATION AND DROPOUT RATES Under Colorado law, local school boards are responsible for establishing high school graduation requirements. Requirements vary from district to district. However, the State calculates graduation rates in a uniform manner for all school districts. The graduation rate does not include students who obtain a GED or certificate of completion without completing the locally‐defined requirements for graduation. The graduation rate is a cumulative or longitudinal rate that considers the number of students who meet the graduation requirements as a percent of those who were in membership and could have graduated over a four year period from grade 9 through grade 12.

The dropout rate is an annual rate reflecting the percentage of all students enrolled in grades 7‐12 who leave school during the reporting period and are not known to transfer to other public or private schools. The calculation excludes expelled students. WCCC** Ethnicity

Graduation Rate (completers) %

Dropout Rate %

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

Nat Am

79.2

74.1

56.5

75.0

4.3

8.0

4.3

7.4

Asian

94.7

77.8

100.0

78.6

2.1

2.2

1.2

African Am

57.9

56.3

63.6

85.7

8.1

1.1

1.2

6.7

Hispanic

65.2

68.8

66.7

67.8

4.9

4.3

3.8

White * Native Hawaiian/ Pacific Islander

64 5

398

290

82.2

82.7

82.6

81.5

2.9

2.4

2.6

100.0

50.0

80.0

100

0.0

6.7

5.6

* Two or More Races Unknown

2 0

12 0

15 0

73.0

79.7

75.9

5.5

3.5

3.6

2.1

Female Male

159 294

176 279

150 221

81.5 76.5

84.7 75.3

82.3 75.8

82.6 74.5

3.1 3.8

2.6 3.1

2.6 3.7

Total

453

455

371

79.0

79.8

79.0

78.6

3.1

3.4

2.3 3.2 2.8

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

* The race and ethnicity designations for all reports have been changed starting in 2010‐2011 school year, i.e., Native Hawaiian/Pacific Islander and Two or More Races. 34

3.1

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

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

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

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

READING: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

3rd 4th 5th 6th 7th 8th 9th 10th

70.1% 62.4% 69.1% 67.8% 67.2% 67.3% 68.2% 69.6%

72.1% 65.6% 68.5% 73.0% 68.7% 69.3% 69.6% 70.9%

74.1% 66.9% 67.3% 72.9% 67.9% 65.2% 68.8% 71.4%

72.0% 64.9% 68.7% 71.5% 69.2% 66.8% 68.0% 72.9%

State % 2013‐14 71.6% 67.9% 71.0% 71.5% 68.7% 66.4% 66.2% 69.0%

WRITING: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

3rd 4th 5th 6th 7th 8th 9th 10th

40.0% 48.0% 53.8% 51.9% 54.4% 50.3% 51.7% 50.7%

41.0% 41.8% 54.3% 48.2% 58.8% 52.7% 50.3% 48.1%

42.7% 44.2% 53.7% 49.5% 57.9% 49.3% 57.2% 50.1%

40.7% 46.8% 50.9% 48.7% 57.4% 52.2% 53.9% 50.5%

State % 2013‐14 51.1% 51.7% 55.5% 56.7% 60.9% 56.3% 54.1% 48.6%

MATH: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

3rd 4th 5th 6th 7th 8th 9th 10th

64.7% 66.0% 58.7% 59.0% 47.6% 44.5% 34.9% 30.6%

65.8% 67.4% 58.7% 58.1% 50.8% 45.6% 33.4% 29.1%

68.5% 69.2% 60.6% 60.9% 52.0% 47.1% 36.3% 31.2%

68.9% 68.1% 58.7% 62.4% 53.1% 50.7% 36.8% 28.9%

State % 2013‐14 71.6% 71.6% 64.6% 61.1% 54.6% 52.5% 39.7% 33.1%

SCIENCE: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

5th 8th 10th

40.2% 48.9% 55.7%

42.8% 46.7% 58.0%

44.4% 49.4% 59.1%

N/A N/A N/A

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

State % 2013‐14 N/A N/A N/A

Colorado Growth Model Academic Growth Median Growth Percentile 2011/2012 2012/2013 2013/2014 Average Growth Cost per Student Growth/Cost Index (GCI) D51 GCI Compared to State GCI

2011/2012 2012/2013 2013/2014 Average Growth Cost per Student Growth/Cost Index (GCI) D51 GCI Compared to State GCI

Reading

50 49 48 49.00 $5,323 0.00921 0.00020

Reading

52 50 50 50.66666667 $5,323 0.00952 0.00037 Reading

53 49 55 52.33 $5,323 0.00983

* No information from CDE at this time

Elementary Math Writing 49 53 50 52 47 52 48.67 52.33 $5,323 $5,323 0.00914 0.00983 0.00014 0.00083 Middle School Math Writing 59 54 56 49 60 50 58.33333333 51 $5,323 $5,323 0.01096 0.00958 0.00181 0.00043 High School Writing 56 53 55 57 49 56 53.33 55.33333333 $5,323 $5,323 * 0.01002 0.01040

Math

State

50 50 50 50 $5,553 0.00900

State

50 50 50 50 $5,463 0.00915

State

50 50 50 50

MCVSD TCAP / CSAP Median Growth Percentiles

School Appleton Elementary School Bookcliff Middle School Broadway Elementary School Central High School Chatfield Elementary Chipeta Elementary School Clifton Elementary School Dos Rios Elementary Dual Immersion Academy East Middle School Fruita 8-9 Fruita Middle School Fruita Monument High School Fruitvale Elementary Gateway School Glade Park Community Â School Grand Junction High School Grand Mesa Middle School Grande River Virtual Academy Independence Academy Juniper Ridge Lincoln Orchard Mesa Elementary Loma Elementary Mesa View Elementary Mount Garfield Middle School New Emerson School at Columbus Nisley Elementary School Orchard Ave. Orchard Mesa Middle School Palisade High School Pear Park Elementary Pomona Elementary School R-5 High School Redlands Middle School Rim Rock Elementary Rocky Mountain Elementary Scenic Elementary School Shelledy Elementary School Taylor Elementary School Thunder Mountain Elem Tope Elementary School Vision West Middle School Wingate Elementary School

2012 58.5 63 56 49 52 51 36 55.5 55 50 53 58 64 59 53 47 47 29.5 41 52 53 34 45 57.5 64.5 40 54 60 62 58 38 60 42 59 81.5 40 44 45 52.5 56 50 51

Reading 2013 57 60 58 49.5 46 40 39 47 61 49 48.5 55 53 65 57 47 42 42 46.5 58 35 52 43 42 59 51.5 48 51 59.5 57 43.5 53.5 50 45 66.5 39 39 52.5 34.5 51 56 44.5

CSAP / TCAP Median Growth Percentile Writing 2014 2012 2013 2014 2012 58 64 75 73 71 57 68 59 63 65 57 57 57 63 63 49 51 53 49 52 38 51 54 39.5 45 55 64.5 52 70 57 42 47 54 42.5 49 47 51 43 42.5 42.5 68 56.5 52 44.5 51 42 51.5 49 44 60 55 50 56 52 46 58 58.5 46 56 72 57 50 57 55 56 51 45 58 61 45 68 53.5 46 67 52 54 52 55 56 52 43 44 43 45 52 50 30.5 35 38 27 46 38 55.5 49 38 28 19 47 68 56.5 50 73 52.5 48 53 50 33 54 40 59 63 44 43 47.5 39 45 46.5 36 68.5 38 56 61 48 73 59.5 65 75 51 51 64.5 52 45 51 51 60 56 69 63 63 66 63 71 49 59 62 46.5 53 49 60 55 56.5 52.5 71 51 21.5 50.5 41 51 66 54 55 62 40 48 46 53.5 36 40 50 42 50 48 68 69.5 58.5 63.5 73.5 50 42 37.5 36 39 33 42 50 59 29 48 53 57 53 60.5 49 50.5 42.5 45 45 58 55 53 58.5 48 54 56 47 45 65 54 50.5 53 54.5 49.5

MVCSD Assessment Dept RHM

Math 2013 57 63.5 70 54 50 59 51.5 41 33 60 44 61 52 48 48 54 46 30 43 54 26 63 50 44 72 50 67 70 44 59 62 54 47 46 67.5 41 43 56 39 52 63.5 49

2014 63 59 69 44.5 42 75 35 48 41 55 40 65 48 66 46.5 47 51 48 37 12 45 42 64 54 55.5 40 39 74 69 37 59 43 66.5 42.5 40 68 47 37 50 46 50 65 56

Budget Presentation We continually strive to improve the information and presentation of the budget document. Additional information has been included to help the reader better understand programs and use of funds. The budget is structured into four major areas:  INTRODUCTORY SECTION ‐ information in this section has been designed to introduce readers to the document as a whole. It highlights information contained in the budget.



ORGANIZATIONAL SECTION ‐ this section describes the organizational and management structure. Included are the district mission, specific items related to the current budget year, and long term goals.



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



INFORMATIONAL SECTION ‐ to help the reader understand Mesa County Valley School District 51, important historical data, budget forecasts, and tax rates and values are included in this section. Finally, a glossary of terms explains those terms specific to the school district.

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

This Meritorious Budget Award is presented to

MESA COUNTY VALLEY SCHOOL DISTRICT 51 For excellence in the preparation and issuance of its school entity’s budget for the Fiscal Year 2014-2015.

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

Mark C. Pepera, MBA, RSBO, SFO President

John D. Musso, CAE, RSBA Executive Director

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ORGANIZATIONAL SECTION

43 District D

Jeff Leany

Ann Tisue

John Williams

Vice President

Tom Parrish

District 51 ~ School Board Districts

Greg Mikolai

President

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

Executive Director of Equity and Minority Student Performance

Executive Director of Technology Services

Executive Director of Human Resources

Director of Maintenance

Director of Purchasing and Warehouse

Director of Financial Services

Risk Manager

Director of Nutrition Services

Director of Safety

Chief Operations Officer Director of Communications

Superintendent of Schools

Board of Education

Mesa County Citizens

Director of Academic Achievement and Growth (Elementary â&#x20AC;&#x201C; 2)

Executive Director of Academic Achievement and Growth Middle School

Director of Athletics

Director of Instructional Data Services

Director of Academic Options

Executive Director of Student Services

Executive Director of Academic Achievement and Growth (Curriculum and Professional Development)

Chief Academic Officer

Executive Director of Academic Achievement and Growth High School

Mesa County Valley School District 51 Organizational Chart ~ 2015-2016

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

School

Address

Phone

Principal

Student Body Count*

Elementary Schools Appleton

2358 H Road

Grand Junction

81505 254-6400 Corey Hafey

388

Broadway

2248 Broadway

Grand Junction

81503 254-6430 Scot Bingham

234

Chatfield

3188 D½ Road

Grand Junction

81504 434-7387 Jennifer Smyth

384

Chipeta

950 Chipeta Avenue

Grand Junction

81501 254-6825 Jayme Kyle

422

Clifton

3276 F Road

Clifton

81520 434-7112 Yogi Cherp

477

Dos Rios

265 Linden

Grand Junction

81503 255-8525 Vernann Raney

402

Dual Immersion Academy

552A W. Main Street

Grand Junction

81501 254-6070 Monica Heptner

297

Fruitvale

585 30 Road

Grand Junction

81504 242-8085 Kathy Hays

482

Lincoln Orchard Mesa

2888 B½ Road

Grand Junction

81503 242-6383 Leia Kraeuter

380

Loma

1360 13 Road

Loma

81524 858-7048 Margaret Hofer

326

Mesa View

2967 B Road

Grand Junction

81503 241-3081 Mary Biagini

404

New Emerson

2660 Unaweep

Grand Junction

81503 254-6500 Terry Schmalz

141

Nisley

543 28¾ Road

Grand Junction

81501 243-3686 Crystal Stephenson

498

Orchard Ave.

1800 Orchard Avenue

Grand Junction

81501 242-6705 Vicki Woods

420

Pear Park

432 30¼ Road

Grand Junction

81504 254-5960 Dan Bunnell

497

Pomona

588 25½ Road

Grand Junction

81505 242-2588 Emma-Leigh Larsen

394

Rim Rock

1810 J.6 Road

Fruita

81521 254-6770 Sharon Kallus

624

Rocky Mountain

3260 D½ Road

Clifton

81520 434-2800 Patti Virden

496

Scenic

451 W. Scenic Drive

Grand Junction

81503 242-5727 Amie Landman

297

Shelledy

363 N. Mesa Street

Fruita

81521 254-6460 Deb Lamb

518

Taylor

689 Brentwood Drive

Palisade

81526 464-7595 Jennifer Morrell

395

Thunder Mountain

3063 F½ Road

Grand Junction

81504 434-0979 Diane Carver

536

Tope

2220 N. 7th Street

Grand Junction

81501 242-0433 Carrie Bollinger

345

Wingate Special Hawthorne/Contracted Services Preschoolers

351 S. Camp Road

Grand Junction

81503 245-0746 Carol Wethington

461

Kim Self

Elementary School Total

118 9,936

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

School Middle Schools

Address

Phone

Principal

Student Body Count*

Bookcliff

540 29¼ Road

Grand Junction

81504 243-6350 Jim Butterfield

445

Dual Immerson Middle

540 29¼ Road

Grand Junction

81504 243-6350 Jim Butterfield

105

East

830 Gunnison Avenue

Grand Junction

81501 242-0512 Leah Gonyeau

474

Fruita

239 N. Maple

Fruita

81521 254-6570 Brigg Lane

546

Grand Mesa

585 31½ Road

Grand Junction

81504 254-6270 Terrie ReQua

581

Mount Garfield

3475 Front Street

Clifton

81520 464-0533 Hal Templeton

602

Orchard Mesa

2736 C Road

Grand Junction

81503 254-6320 Cheryl Vana

515

Redlands

2200 Broadway

Grand Junction

81503 245-6084 Kelly Reed

572

West

123 W. Orchard Avenue

Grand Junction

81505 254-5090 Vernon Walker

404

Middle School Total

4,244

8/9 School 1835 J Road

Fruita

81521 254-6720 Jason Plantiko

721

Central

550 Warrior Way

Grand Junction

81504 254-6200 Lanc Sellden

1,473

Fruita Monument

1815 Wildcat Avenue

Fruita

81521 254-6600 Todd McClaskey

1,253

Grand Junction

1400 N. 5th Street

Grand Junction

81501 254-6900 Ari Goldberg

1,741

Palisade

3679 G Road

Palisade

81526 464-5937 Dan Bollinger

1,048

R-5

310 N. 7th Street

Grand Junction

81501 242-4350 Don Trujillo

Fruita 8/9 School

High Schools

High School Total K-12 School Gateway School (K-12)

221 5,736

P.O. Box 240

Gateway

81522 931-2276 TBD

Technical Education Schools (Students are counted at home school listed above.) Career Center Western Colorado Community College

2935 North Avenue

Grand Junction

81504 243-3142 TBD

2508 Blichmann Avenue

Grand Junction

81505 255-2600 Brigitte Sundermann

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

1129 Colorado Ave

Grand Junction

81501 243-0190 Tami Houston

Grand River Academy

Virtual on-line school

Grand Junction

81501 254-5350 Pat Chapin

Valley School West

2508 Blichmann Avenue

Grand Junction

81505 255-2708 Brenda Witte

Independence Academy

600 N. 14th Street

Grand Jct

81501 254-6850 Damon Lockhart

346

Juniper Ridge Community School

640 24 1/2 Road

Grand Jct

81505 639-0884 Patrick Ebel

204

Mesa Valley Community School

1401 N. 1st Street

Grand Jct

81501 254-7202 Laurajean Downs

234

Charter School

Grand Total

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

369 21,819

Mesa County Valley School District 51 Strategic Plan VISION All schools operate in a culture where all students are engaged in a rigorous and relevant curriculum and where all students are successfully learning. MISSION STATEMENT To lead all students to reach their individual potential by rigorously pursuing and evaluating achievement of high academic and ethical standards in a disciplined, nurturing environment. STRATEGIC PLAN PROCESS In the fall 2010, the Mesa County Valley School District commissioned a Comprehensive Assessment for District Improvement (CADI) review to be completed. The results of the review along with recent assessment data and the need to focus on raising student achievement resulted in the District adopting a new strategic planning process. The first step of this process was to have the executive cabinet complete a short-term plan with a long-term outlook. This short-term plan guided improvement efforts and provided focus for the organization until the long-term plan was completed. A Long-Term Planning Committee was organized in December, 2011. This committee which was comprised of parents, staff members, community members and leaders, and business leaders conducted numerous focus groups and drafted long-term goals for the District. Subsequently, these goals were modified slightly by the Board of Education and adopted. Executive Cabinet was responsible for developing objectives, strategies and action plans for achieving these goals. The following questions are addressed during the process: 1. 2. 3.

Where are we now? • Review available data including assessment growth results and trends, Organizational Health, and the CADI review results Where do we want to be? • Review and update the District’s mission and vision • Identify the gaps that need to be addressed between where we are now and where we want to be How will we close the gaps/how will we get there? • Defined long-term goals • Defined measurable objectives to meet those goals • Documented strategies to achieve objectives • Completed action plans to implement strategies • Assigned personnel to be responsible and accountable for completing the action plans How do we measure and monitor our progress? • Established process for monitoring progress including specific deadlines • Identified key performance indicators to assess impact of efforts

The five long-term goals adopted by the Board of Education are: 1. 2. 3. 4. 5.

Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment. Promote shared responsibility for student learning through students, schools, families, and community members working together. Ensure effective educators and high quality leaders throughout the District. Improve organizational efficiency and effectiveness through increased accountability and communication Promote public awareness and community support for public education.

Measurable objectives and strategies targeted for achieving these goals by 2017 have been developed. Action plans including tasks and timelines are in place and will be used to direct work and spending decisions over the next 5 years. The progress on action plans will be monitored by the Executive Team and reported to the Board of Education on a regular basis. This is now being deployed throughout the District. It is critical for all employees to be aware of and understand the strategic priorities of the District. The interim plan will be used to guide decision making in the District including where funds will be spent and where people will place their efforts. The following pages are the 2013-2014 goals and objectives, which are ongoing. The fiscal commitment made by the Board of Education to attain each goal can be seen on page 11. COMMITTEES Colorado Revised Statutes, C.R.S. 22-7-102 to 22-7-104, require â&#x20AC;&#x153;an accountability and parental and community involvement program to define and measure academic and safety quality in education.â&#x20AC;? The District Accountability Committee (DAC) fulfills that requirement. DAC serves as the primary community advisory for strategic plan implementation, progress monitoring, and reporting. DAC assists each school with a review of their Individual School Improvement Plan (ISIP) annually. They gather input from school advisory committees on prioritization of expenditures and make recommendations to the Board of Education. DAC also reviews charter school applications.

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

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

Goal

Objective

2.1 85% of surveyed students will be able to identify at least one supportive adult involved in their education by June 30, 2017

1.0 Achieve Objectives 1.1-Increase the Median Growth Percentile (MGP) for all student growth on State Assessment in reading, writing, and math by 10 percentiles over 5 year; 1.2-Increase the percentage of students achieving proficient or above in Reading, Writing, Math and Science by 10 percentage points over five years; 1.3.-Attain a 90% of 3rd grade students are proficient or advanced in Reading by June 2017 Note: These objectives use the same 6 strategies

Mesa County Valley School District 51 Strategies 2013-2014

District Strategies 02/20/14 Page 1 of 4

2.1.S.2 Initiate/Connect Community Partnerships and resources for "at risk" students. Owner: Steve Schultz, Superintendent & Susana Wittrock

2.1.S.1 Develop a comprehensive positive behavior support system to connect "at risk" students to an adult in their buildings. Owner: ILT

1.0.S.6 Complete State review of Gifted and Talented program and implement recommendations Owner: ILT

1.0.S.5 Develop a vision and implement a plan for a system of personalized learning that allows all students to progress based on standards and demonstrated competencies (In response to SB 163; SB 212; HB 1238; GT mandates/plan; ELL plan; SPED plans; and At Risk Students) Owner: ILT

1.0.S.4 Increase opportunity for choice schools and/or programs for all students (In response to CDE priorities based on reform measures) Owner: ILT

1.0.S.3 Maximize student achievement and success by optimizing the instructional calendar Owner: ILT

1.0.S.2 Implement the Colorado Reading to Ensure Academic Development Act (in response to HB 1238) and increase literacy achievement at all levels based on identifying literacy deficiencies at all levels Owner: Bill Larsen, Chief Academic Officer

1.0.S.1 Implement with fidelity the Unified Curriculum, Instruction, and Assessment Plan (in response to CADI (Comprehensive Appraisal for District Improvement) review; SB163; SB 212) Owner: Bill Larsen, Chief Academic Officer

Strategy

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

Goal

Objective

3.2 Within five (5) years, 100% of central and building administrators, and teachers are participating in the professional development academies, modules, or seminars as defined by their growth plan and performance evaluation

3.1 100% of employees receive at least one evaluation per year using quantitative and qualitative data by June 30, 2017

2.4 D51 will have safe learning environments as defined by District monitoring tool and student/parent perceptual data.

2.3 Increase student attendance rate to 95% within 5 years

2.2 85% of families are involved in schools as demonstrated by parent participation in conferences, workshops, volunteerism, committees, or Parent Bridge by June 30, 2017

Mesa County Valley School District 51 Strategies 2013-2014

District Strategies 02/20/14 Page 2 of 4

3.2.S.1 Develop and provide relevant and timely professional development opportunities for leaders, principals, and teachers (In response to SB191) Owner: ILT

3.1.S.2 Develop and implement the annual evaluation process for support staff (classified employees) Owner: Colleen Martin, Executive Director of Human Resources

3.1.S.1 Fully Implement the Teacher/Principal Effectiveness legislation (In response to SB191; SB163; SB212) Owner: Colleen Martin, Executive Director of Human Resources

2.4.S.2 Promote a culture in schools that is inclusive and supportive of the District's diverse population (In response to CADI Review) Owner: Susana Wittrock, Executive Director of Advocacy, Outreach, & Connect

2.4.S.1 Assess the current state of safety and security awareness and preparedness of the district and develop and implement a district-wide safety and security program Owner: Phil Onofrio, Chief Operations Officer

2.3.S.2 Reduce chronic student absenteeism with a focus on all subgroups (minority, free & reduced, special needs, English Language Learners) (In response to EARSS (Expelled and At-Risk Student Services) grant; SB 163; SB 212) Owner: ILT

2.3.S.1 Establish a preventative process to address absenteeism (In response to SB 212 workforce readiness) Owner: ILT

2.2.S.2 Develop and implement a consistent nutritional program across schools that supports students' wellness and preparedness for learning (Based on just completed Live Well Colorado Assessment of Nutrition Services) Owner: Phil Onofrio, Chief Operations Officer

2.2.S.1 Create and expand opportunities for "family" learning (students and parents) that connects them to the learning process Pre-K through graduation Owner: ILT

Strategy

4. Improve organizational efficiency and effectiveness through increased accountability and communication

Goal

Objective

4.3.S.1 District, divisions, and departments will create and use scorecards for tracking progress on their goals and objectives, which are aligned with the district's strategic plan Owner: Odus Harwood, Executive Director Technology Services

4.3 Scorecards with relevant data are commonly used to help leaders track and monitor progress on organizational goals and objectives by June 30, 2016

District Strategies 02/20/14 Page 3 of 4

4.3.S.2 Schools will create and use scorecards for tracking progress on their UIP (Unified Improvement Plan) )targets and instructional expectations (In response to SB163) Owner: ILT

4.2.S.1 Design and implement a process that allows employees to provide input and routes that input to the responsible department for action and resolution. Owner: Odus Harwood, Executive Director Technology Services

4.1.S.2 Organizational units with budget authority develop and report measures of effectiveness and efficiency that can be used to support continuous improvement. Owner: Phil Onofrio, Chief Operations Officer

4.1.S.1 Develop and implement a District communications system that pushes relevant information to staff based on their role and responsibilities and provides staff with a mechanism for pulling relevant information based on their interests and needs. Owner: Odus Harwood, Executive Director Technology Services

3.4.S.1 Redesign the compensation system and implement a plan with aligned financial support Owner: Phil Onofrio, Chief Operations Officer

3.3.S.2 Build a culture in which all employees recognize the shared responsibility for the academic success of all students Owner: ILT, Cabinet

3.3.S.1 Collaborate with employee groups to develop and implement a responsive and flexible staff assignment process Owner: Colleen Martin, Executive Director of Human Resources

3.2.S.2 Develop the capability to track/monitor professional development participation for input to staff evaluation (In response to SB191) Owner: Colleen Martin, Executive Director of Human Resources

Strategy

4.2 The District has a system of communication feedback mechanisms for ensuring understanding of expectations with opportunity for input by June 30, 2015

4.1 The District has a system that District staff use to access relevant information by June 30, 2014

3.4 Within five years the compensation system supports attracting, retaining, and rewarding highly effective staff members

3.3 Within 5 years, the District will have a process for assigning staff based on the district-wide needs of students and schools

Mesa County Valley School District 51 Strategies 2013-2014

5. Promote public awareness and community support for public education

Goal

District Strategies 02/20/14 Page 4 of 4

5.2.S.3 Plan and implement an "Explore D51" program that develops ambassadors with a better understanding of the District. Owner: Steve Schultz, Superintendent

5.2.S.2 Design and implement a process that allows parents and community members to provide input and routes that input to the responsible department for action and resolution Owner: Odus Harwood, Executive Director Technology Services

5.2.S.1 Develop and implement a comprehensive marketing and public relations plan that promotes District programs, initiatives, options, and successes Owner: Steve Schultz, Superintendent

5.2 85% of the feedback from community members and parents indicates they are aware of District 51 progress and efforts by June 30, 2017

Strategy

5.1.S.1 Develop and implement a District communications system that pushes relevant information to parents and community members based on their needs and provides them with tools for pulling relevant information based on their interests and needs. Owner: Odus Harwood, Executive Director Technology Services

Objective

5.1 By June 30, 2014, the District has a system that District parents and community members use to access relevant information

Mesa County Valley School District 51 Strategies 2013-2014

Board of Education Goals Board Purpose • Providing effective governance, representative of community, to support continuous success for all students Board Essential Roles • Guide the district through the superintendent • Engage constituents • Ensure alignment of resources and structure • Measure effectiveness • Model excellence

Board Core, Driving Values • Continuous student success • Respect for all • Student centered • Integrity • Engaged communication • Continuous improvement • Fiscal responsibility • Accountability • Strategically proactive Board Goals • Increase student growth and achievement in Literacy, Math, Science and Social Studies by focusing on curriculum, instruction and assessment.

•

• •

•

Promote shared responsibility for student learning through students, schools, families, and community members working together. Ensure effective educators and high quality leaders throughout the District. Improve organizational efficiency and effectiveness through increased accountability and communication Promote public awareness and community support for public education.

Budget Parameters 2015-2016 1. 2. 3. 4.

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

Budget Calendar Fiscal Year 2015-2016 April - May

Department budget review

May 19

Presentation of proposed budget to the Board of Education (deadline May 31)

May 31

Public notice published (within 10 days from submittal; no later than June 2)

June 2

Budget hearing – public opportunity to address budget

June 16

Budget hearing – public opportunity to address budget Adoption of budget at regular Board meeting (deadline June 30)

January 19

Re-Adopt budget (deadline January 31)

Mesa County Valley School District 51 Annual Budget Process and Timeline July Start new fiscal year. Unaudited prior year final reporting completed. June Board considers and adopts the final Budget, following public hearings by June 30. Fiscal year ends.

May CDE provides districts with revenue estimates. Financial Services compiles and publishes the Proposed Budget. Board of Education considers the Proposed Budget.

August Complete reports to CDE for categorical program reimbursement.

BUDGET

February Workshops with department heads are held. January Budget templates are submitted by departments. Re-adoption of current year Budget by January 31.

September/October Completion of independent Audit of the prior year Financial statements.

December County Assessor provides final Assessed Valuation and Mill Levies. These are certified by December 15 by the Board of Education.

Financial Budgeting and Accounting The budget serves as the basis for information appearing on required reports, as an integral part of the accounting records and as a tool for management control of expenditures during the fiscal year. Colorado Revised Statutes Title 22, Article 44 outlines school district budget policies and procedures. This budget document will report actual revenues and expenditures for fiscal year 2014-2015 for all funds, as well as budgets for the fiscal year 2015-2016. The district follows generally accepted accounting principles (GAAP) established by the Government Accounting Standards Board (GASB). Budgets of general governmental type funds (such as the General Fund) are prepared on a modified accrual basis. Briefly, this means that obligations (such as a purchase order) are budgeted as expenses, but revenues are recognized only when they are actually received. The Comprehensive Annual Financial Report (CAFR) records governmental type funds using the current financial resources measurements. The CAFR shows the status of the Districts’ finances on the basis of “generally accepted accounting principles” (GAAP). Additions to the GAAP basis accrued obligation for earned but unpaid salary and benefits are budgeted each year. Only the amount of compensated absence liability that is expected to be paid is budgeted currently. Appropriations and expenditures are recorded in the following funds: ♦ The General Fund is the annual operating fund of the school district. Most of the activities and daily operations of the district are accounted for in the General Fund. ♦ Special Revenue Funds are created by state statutes or School Board direction to account for the proceeds and report special or restricted revenues or committed to specific purposes other than debt service or capital projects, such as equipment, purchased services and supplies. Included is Nutrition Services per 2014-2015 CDE guidelines. ♦ The Debt Service Fund is used to account for payment of general obligation long-term debt. ♦ The Capital Projects Fund is used to account for acquisition of land, buildings, building improvement, equipment and vehicles. For more information, see the Capital Project Fund in the Financial Section. ♦ The Enterprise Fund, or Nutrition Services, is used to account for the revenues and expenditures associated with the school breakfast and lunch programs. 2014-2015 CDE guidelines required reporting Nutrition Services as a Special Revenue Fund. ♦ The Internal Service or Insurance Fund is used to account for management of risk related activities for the district. ♦ The Dental Insurance Fund accounts for the self-insured payment of dental expenses for District 51 employees. ♦ The Medical Insurance Fund accounts for the self-insured payment of medical expenses for District 51 employees. The District contributes to the School Division Trust Fund (SDTF), a cost-sharing multiple – employer defined benefit pension plan administered by the Public Employee & Retirement Association of Colorado (PERA). The SDTF provides retirement and disability, post-retirement annual increases, and death benefits for members or their beneficiaries. All employees of the district are members of the SDTF. Title 24, Article 51 of the Colorado revised Statutes (CRS) as amended assigns the authority to establish benefit provision to the state legislative. The District is required to contribute member and employer contributions to PERA at a rate set by statute. The contribution rate for members is 8.0%, and for the District is 19.15% as of January 1, 2016 of covered salary. A portion of the District’s contribution (1.02% of covered salary) is allocated for the Health Care Trust Fund. The District contributes to a Health Care Trust Fund (HCTF), a cost sharing multiple – employer health care trust administered by PERA (Public Employee Retirement Association). The HCTF provides a health care premium subsidy to PERA participating benefit recipients and their eligible beneficiaries. Title 24, Article 51, Part 12 of the CRS (Colorado Revised Statutes), as amended, assigns the authority to establish the HCTF benefit provisions to the states legislature. PERA issues a publicly available Comprehensive Annual Financial Report that includes financial statements and required supplementary information for the HCTF. That report may be obtained on line at www.copera.org.

Governmental Accounting and Reporting Principles and Practices The school district’s fiscal year is from July 1 through June 30. The district follows generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB) for both accounting and budgeting. GASB is the accepted standard setting body establishing governmental accounting and financial reporting. Colorado Department of Education (CDE) establishes other requirements and reporting standards. The results of operations for the fiscal year are published annually in the district’s Comprehensive Annual Financial Report (CAFR). The CAFR records government type funds using the current financial resources measurement. Budgets of general governmental type funds are prepared on a modified accrual basis. This means that obligations (such as purchase orders) are budgeted as expenditures, but revenue is recognized only when received. The following is a summary of the district’s significant accounting policies: A. The district is governed by a five member Board of Education and is organized and operated in accordance with Colorado statutes. Board of Education members are elected by the citizens of Mesa County, not appointed by any other governing body. The Board selects the Superintendent of Schools and senior level administrators and is solely responsible for the district’s budget adoption process. The district independently issues debt for short and long term financing. Criteria of a primary government is met by the district: its Board is the publicly elected governing body, it is a legally separate entity, and it is fiscally independent. The district is not included in any other governmental reporting entity, nor is the district financially accountable for any other organizations, but does include three component units, Independence Academy, Juniper Ridge Community School, and Mesa Valley Community School, which are local charter schools. B.

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

The district has the following fund types:  Governmental Funds are used to account for the district’s general government activities. Governmental fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual, i.e., when they are measurable and available. Measurable means that the amount of the transaction can be determined and available and collectable within the current period or soon thereafter. Governmental funds are:  General Fund  Special Revenue Fund • Colorado Preschool Program • Capital Reserve • Juniper Ridge Charter School • Physical Activities • Independence Academy Charter School • Nutrition Services • Grande River Virtual Academy • Beverage • Mesa Valley Community School • Governmental Designated Purpose Grants • Career Center Grant • Other Local Projects/Grants 

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



The Capital Projects Fund accounts for the acquisitions of fixed assets or construction of major capital projects not being financed by proprietary or nonexpendable trust funds and uses a modified accrual basis of accounting.  Building Fund  Capital Projects Fund



The Enterprise Fund is intended to be self-supporting, primarily through user charges and reimbursements from the federal government. Proprietary fund types use an accrual basis of accounting. Nutrition Services is now reported as a Special Revenue per 2014-2015 CDE guidelines.



The Internal Service Fund is used to account for the operations that provide services to other departments or agencies of the district, or to other governments, on a cost reimbursement basis. Proprietary fund types use an accrual basis of accounting.  Insurance Fund  Dental Insurance Fund  Medical Insurance Fund

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

Investments The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure the fail value losses arising from increasing interest rates. Colorado statutes do not allow investment maturities to exceed five years. The District voluntarily participated in local government investment pools, CSAFE and COLOTRUST that exist under the laws of the State of Colorado and are registered with the Securities Commissioner of the State of Colorado. The pools are similar to money market funds, with each share valued at $1. Assets of the pools are limited to those authorized by state statute, have a maximum slated maturity and weighted average maturity in accordance with Federal Securities Regulation 2a-7, and have a rating of AAA by S&P, Aaa by Moody's or AAA/V by Fitch. The fair value of the position in the investment pools approximates the value of the District's investment in the pools. The weighted average maturity of the pool's investments is less than sixty days which indicates the District's ability to withdraw money based on cash flow needs rather than when investments mature. Credit Risk Colorado statutes specify investment instruments meeting defined rating and risk criteria in which Colorado school districts may invest which include: • Obligations of the Unites States and certain U.S. • Written repurchase agreements collateralized government agency securities by certain authorized securities • Certain international agency securities • Certain money market funds • General obligation and revenue bonds of U.S. local • Guaranteed investment contracts government entities • Local government investment pools • Bankers' acceptances of certain banks • Commercial paper The District’s investment policy is to apply the “prudent investor” rule, which states “investments shall be made with judgment and care, under circumstances then prevailing, with persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of tier capital as well as the probable income to be derived”. As of June 30, 2014, the two local government investment pools, CSAFE and COLOTRUST, were each rated AAAm by Standard & Poor’s Corporation. Risk Management The District has established an Insurance Reserve Internal Service Fund to account for insuring against loss or damage to property, payment of premiums on loss of insurances; and payment of judgments, administrative and legal claims. The District is exposed to various risks of loss related to torts; error and omissions, violation of civil rights; theft of; damage to; and destruction of assets; and natural disasters. These risks are covered by the District's participation as a member of the Colorado School District Self-Insurance Pool,(the Pool), which operates as a risk-sharing public entity risk pool comprised of various school districts and other related public educational entities within the State of Colorado. The Pool provides the District with general, property and vehicle liability insurance. Commercial insurance companies are used to provide coverage for life insurance and other insurance programs maintained by the District. For each of the past three years, no settlements have exceeded the amount of insurance coverage. The District self-insures for vehicle comprehensive and collision coverage and worker's compensation coverage. Health, vision and life employee benefit insurances are not included in this fund and such premiums are recorded as employee benefits in the same funds as the salary expenditure. The District had established a self-insured employee benefit dental insurance plan in 2002. In January, 2004 the District established a self-insured employee benefit medical insurance plan. Premiums paid by employees and District contributions are remitted to the Medical Insurance Internal Service Fund and the Dental Insurance Internal Service Fund by the fund that pays the salary expenditure . Payments of medical and dental claims and administrative costs are an expense of the internal service funds and these transactions are accounted for in the respective internal service funds.

Purchasing Procedures The Board's authority for the purchase of materials, equipment, supplies and services is extended to the Superintendent through the budget-making process and approved by the Board through its adoption of the annual operating budget. A centralized purchasing department shall be maintained under the direction of the executive director of support services and shall be operated under Board policies and administrative regulations. The purchasing department shall be responsible for buying all items of supplies and equipment as requested by the schools and departments within the school district. Every effort shall be made to purchase the items which will best fit the needs of the school teachers and students. All purchases with the exception of emergency repairs, equipment or supplies must be in conformity with the adopted budget or have Board approval. Individuals concerned with the sale and purchase of materials for schoolsâ&#x20AC;&#x201D;Board members and school personnelâ&#x20AC;&#x201D;shall not derive any personal benefit from the transactions.

Revenues and Expenditures Revenues and expenditures are detailed in each fund, but the major sources of revenues and objects of expenditure for the district are summarized below. REVENUES:  Property Taxes are levied to provide for the General Fund and the Bond Redemption Fund of the district. Each year the district receives the mill levy from the state and certifies it with the county. A mill levy and assessed value history is found in the Informational Section of this document. 

Interest Income is earned by the district on funds invested until they are needed to cover expenditures. The district invests funds according to Colorado statutes which specify investment instruments that meet defined rating and risk criteria in which local governments may invest.



Specific Ownership includes taxes paid on vehicles, boats, trailers, and other personal property which is sent to the district based on the mill levy. These funds have been increasing rapidly over the last several years.



State - Colorado Department of Education provides the district with several different types of funds. The Finance Act, based on a per pupil dollar amount, supports the General Fund, the Colorado Preschool Program Fund, the Independence Academy Charter School Fund, the Capital Projects Fund, and the Insurance Fund. The categoricals, which include Transportation, Vocational, English Literacy Proficiency Act (ELPA), Special Education and Small Attendance, are included in the General Fund.



State and Federal Support - Governmental Designated Purpose Grants and Nutrition Services Fund receive state and federal financial support for the programs.

EXPENDITURES:  Salaries constitute a significant expenditure for the district. There are two associations with whom the district negotiates:  Mesa Valley Education Association (MVEA) which represents the teachers.  American Federation of State and County Municipal Employees (AFSCME) which represents custodial, secretarial, and garage classified employees.  Other employees are included in Board Policy and are able to have “meet and confers” with the district. 

Benefits include health insurance, dental insurance, vision insurance, life insurance, Medicaid, and the employer portion of the Public Employee Retirement Association (PERA).  Salaries and benefits make up the major expenditure of the district (approximately 81.24% in the General Fund).



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



Supplies/Materials are made up of several categories: instructional supplies, textbooks, library books, software, natural gas, electricity, freight, and maintenance supplies. Included in the Nutrition Services fund are food, commodities and non-food supplies.



Property/Equipment includes expenditures for acquiring fixed assets, land, buildings, all types of equipment, technology, vehicles, and furniture and fixtures.



Other includes dues/fees, principal and interest on bonds or leases, fund transfers, indirect charges, and other miscellaneous expenditures.

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

Budget Guidelines and Procedures The budget is presented in compliance with applicable Colorado state statutes and Colorado Department of Education (CDE) regulations. A balanced budget is presented for each of the districtâ&#x20AC;&#x2122;s funds with projected current resources plus anticipated revenues equal to expenditures and other resource allocations. The Board of Education held public hearings and work sessions and adopted the budget on June 16, 2015. By state law the Board of Education has until January 31, 2016, to adopt final modifications to the 2015-2016 budget. The following is a summary of the significant budget provisions required by law. Colorado Revised Statutes require that the board of education of each school district shall adopt a budget and an appropriation resolution for each fiscal year, prior to the beginning of the fiscal year. (C.R.S. 22-44-105[1]) The budget shall be presented in the format established by the state board of education by rule and regulation and shall adhere to the following guidelines: A.

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

The budget shall be presented in a summary format which will allow for comparisons of revenues and expenditures among school districts by pupil.

The budget shall be presented in a format that itemizes expenditures of the district by fund and by pupil. The budget shall: Describe the expenditure; Show the amount budgeted for the current fiscal year; Show the amount estimated to be expended for the current fiscal year; Show the amount budgeted for the ensuing fiscal year; and

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

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

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

Budget Adoption 1.

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

2. C.

After adoption, the Board of Education may modify the budget prior to January 31 of the current fiscal year. Changes to the budget after that date may be authorized only under supplemental budget provisions.

Appropriation Resolution 1.

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

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

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

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

The budget process is a never ending cycle, with the next year budget process overlapping the current year. Each yearâ&#x20AC;&#x2122;s budget process begins in September of the previous year, with the Board of Education presenting the parameters that will be used as a guide in budget development. The budget process for 2015-2016 included Administration, community and staff meetings. Multiple iterations of potential reductions were looked at along with the impact of individual items and reductions as a whole. The Board of Education asked for input and discussion about the current budget. The presented budget must be brought to the Board by May 31, with an adoption occurring before June 30. A re-adoption will include any new information about fund balances from previous years and the current student count and by law should occur by January 31. The five long-term goals adopted by the Board of Education are: 1. 2. 3. 4. 5.

The Districtâ&#x20AC;&#x2122;s capital needs are constantly being revised and refined. Emergency needs are dealt with as soon as possible, often drawing from Capital Projects reserves, in accordance with Board policy. Each year with the submission of an annual Capital projects budget, projects are determined by the Superintendent and Cabinet and recommended to the Board of Education for funding. Every year the 5 year Capital project plan is updated and put in place. These include a 5-year maintenance plan, grounds, technology, and other projects. Maintenance and repair of buildings continues to be an issue. Although there are new buildings, the other buildings continue to age, adding an increased burden on the Capital Projects Fund. A complete listing of the projects can be found in the Financial Section, Capital Projects Fund portion of this document.

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

$16,000,000 $13,617,000

$14,000,000 $12,000,000

$10,961,000

$10,000,000 $8,000,000

$6,701,000

$6,000,000 $4,000,000

$4,062,000

$2,000,000 $2009/2010

2010/2011

2011/2012

2012/2013

Total Program Funding With the 1994 Public School Finance Act Finance Act Formula:

Revenue Components of Total Program Funding:

•

Property taxes: Based on Assessed valuation = $38,363,190.

•

Equalized Specific Ownership: prior year amount = $5,404,458.

•

State Equalization: direct state aid to balance the Total Program = $102,039,096

•

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

•

Total General Fund revenue from the Finance Act is $132,614,038 (Total Program Funding less the following allocations/transfers to other sources).

Provides per pupil funding based on four factors: ♦

•

Percent of district dollars related to salaries and benefits.

♦

Cost of living for employees.

♦

Size of the district.

♦

Number of at-risk children.

Base formula funding Size, personnel, and cost of living At-risk funding Total per pupil revenue (PPR)

$6,292.39 693.60 889.24 $7,536.29

♦

A state budget stabilization factor reduced this per pupil revenue by 12.14% to $6,919.75. •

♦

Then $6,919.75 times the funded pupil count of 21,071.1 (count is subject to change - based on final count of October 1).

SB 01-1232 mandates that a Colorado Preschool Program Fund receives an allocation from the Finance Act equal to the per pupil revenue (PPR) times preschool FTE. 

Equals total program funding of $145,806,744 for FY 2015-2016.



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



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

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



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

Juniper Ridge Charter School receives per pupil funding from the Finance Act. 



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

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

Capital Projects/Insurance Funds receive per pupil funding of $208.18 

$195.82 x 21,071.1 FTE = $4,126,173 Capital Projects Insurance

$2,576,173 $1,550,000 $4,126,173

Enrollment and Funded Pupil Count 23,000 22,000 21,000 20,000 19,000 18,000 17,000 16,000 15,000 2009-10

2010-11

2011-12

2012-13

Enrollment

2013-14

2014-15

2015-16

Funded Pupil Count

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

Funding Per Pupil School Finance Act 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 2009-10 *includes recission

2010-11 *includes negative factor

State Equalization

2011-12 *includes negative factor

2012-13 *includes negative factor

2013-14 *includes negative factor

Property Tax

2014-15 *includes negative factor

2015-16 includes negative factor

Specific Ownership

Budget Administration and Management Process The management team of the district is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the government are protected from loss, theft, or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The district maintains extensive budgetary controls to ensure compliance with legal requirements, Board of Education policies, and district administration guidelines. All activities of the district are budgeted as required by state statute. Expenditures may not legally exceed appropriations at the fund level. Detailed line item records provide the management team the capability to monitor budgets for all funds. Directors that oversee programs are required to monitor the expenditures regularly. The district maintains a financial software program that allows all departments and school sites to see transactions daily if desired. Accounts can be brought online, drilled down for details of transactions, and printed. The software allows the date to be set to view transactions by day, month, or year. Budgetary control is also maintained through the use of an encumbrance/purchase order system for materials and capital purchases. Encumbrances outstanding at year end are generally re-appropriated as a part of the following yearâ&#x20AC;&#x2122;s budget.

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FINANCIAL SECTION

Governmental Funds

Summary Revenue and Expenditure History - All Funds

BEGINNING FUND BALANCE Governmental Funds General Fund Colorado Preschool Program Independence Academy Charter Juniper Ridge Community School Glade Park Community School Mesa Valley Community School Special Revenue Debt Service Bond Redemption Capital Projects Building Capital Projects Enterprise Nutrition Services Internal Service Insurance Dental Medical TOTAL BEGINNING FUND BALANCE REVENUES Governmental Funds General Fund Colorado Preschool Program Independence Academy Charter Juniper Ridge Community School Glade Park Community School Mesa Valley Community School Special Revenue Debt Service Bond Redemption Capital Projects Building Capital Projects Enterprise Nutrition Services Internal Service Insurance Dental Medical TOTAL REVENUES EXPENDITURES Governmental Funds General Fund Colorado Preschool Program Independence Academy Charter Juniper Ridge Community School Glade Park Community School Mesa Valley Community School Special Revenue Debt Service Bond Redemption Capital Projects Building Capital Projects

2012-13 Actual

$8,151,143 257,269 1,288,505 0 0 0 453,968

$8,507,884 260,180 1,671,680 0 7,911 0 434,244

11,547,592

10,386,325

10,851,939

10,826,867

10,928,663

0 9,039,320

0 9,999,755

0 11,000,907

0 12,049,052

0 9,768,110

1,534,708

1,644,532

1,736,372

2,324,583 572,319 504,719 $35,674,126

1,819,932 607,904 2,570,848 $37,911,195

2,099,942 617,381 3,485,009 $41,365,946

1,542,892 608,007 1,420,773 $38,185,057

1,215,449 729,618 1,863,740 $36,640,365

$145,832,126 1,305,522 1,680,901 0 142,515 0 14,457,671

$145,289,545 1,524,697 1,951,745 150,955 135,605 0 14,409,767

$149,302,494 1,586,294 2,245,283 1,257,681 0 0 14,941,527

$160,997,889 668 5,934,100 340,797 0 89,536 27,439,343

$166,262,420 800 209,100 153,141 0 116,310 26,482,114

98,297,044

19,356,566

10,954,691

11,076,634

11,134,531

0 1,827,665

0 815,303

0 3,133,563

0 68,596

7,500,000 391,000

6,047,212

5,681,483

5,392,459

2,326,220 1,273,532 12,345,257 $285,535,665

2,135,081 1,230,198 11,745,905 $204,426,850

1,996,004 1,220,610 12,595,578 $204,626,184

512,654 1,198,497 13,902,736 $221,561,450

10,000 1,387,281 13,784,000 $227,430,697

$145,475,385 1,302,611 1,297,726 0 134,644 0 14,562,585

$145,132,040 1,477,170 1,480,805 150,955 143,516 0 14,404,059

$149,042,077 1,560,332 2,974,819 1,124,663 0 0 14,957,148

$161,596,073 2,604,317 7,469,367 1,265,502 0 2,436,495 27,711,140

$167,424,124 2,924,394 2,717,007 1,538,980 0 2,374,518 26,520,614

99,458,311

18,890,951

10,979,763

10,974,838

10,985,113

0 4,179,206

0 3,035,982

0 5,284,118

0 5,175,711

7,500,000 3,966,671

2013-14 Actual

2015-16 Budget

2011-12 Actual

$8,665,389 307,707 2,142,620 (1,463) 0 0 460,143

2014-15 Anticipated

$8,327,622 545,041 2,057,209 476,507 0 46,661 681,745

$8,925,806 333,669 1,413,084 131,555 0 0 933,352

Governmental Funds

Summary Revenue and Expenditure History - All Funds 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Budget

Enterprise Nutrition Services 5,819,680 5,481,050 5,488,256 0 6 0 Internal Service Insurance 2,830,871 1,855,071 2,553,054 2,390,097 2,396,626 Dental 1,237,947 1,220,721 1,229,984 1,076,886 1,281,786 Medical 10,279,128 10,831,744 14,659,814 13,459,769 13,856,426 TOTAL EXPENDITURES $286,578,094 $204,104,064 $209,854,028 $236,160,195 $243,486,259 ADJUSTMENTS Governmental Funds General Fund $0 $0 $0 $0 $0 Colorado Preschool Program 0 0 0 2,815,021 5 2,923,594 Independence Academy Charter 0 0 0 2,179,392 2,263,450 Juniper Ridge Community School 0 0 0 1,269,657 1,526,774 Glade Park Community School 0 0 0 0 0 Mesa Valley Community School 0 0 0 2,393,620 2,352,715 Special Revenue 85,190 1 20,190 1 20,190 1 20,190 1 20,190 1 Debt Service Bond Redemption 0 0 0 0 0 Capital Projects Building 0 0 0 0 0 Capital Projects 3,311,976 2 3,221,831 2 3,198,700 2 2,826,173 2 2,576,173 Enterprise Nutrition Services (117,708) 3 (108,593) 3 (103,546) 3 0 0 Internal Service Insurance 0 2 0 2 0 2 1,550,000 2 1,550,000 0 4 0 4 0 4 0 Dental 0 4 0 4 0 4 0 4 0 Medical 0 4 TOTAL ADJUSTMENTS $3,279,458 $3,133,428 $3,115,344 $13,054,053 $13,212,896 ENDING FUND BALANCE Governmental Funds General Fund $8,507,884 $8,665,389 $8,925,806 $8,327,622 $7,165,918 Colorado Preschool Program 260,180 307,707 333,669 545,041 545,041 Independence Academy Charter 1,671,680 2,142,620 1,413,084 2,057,209 1,812,752 Juniper Ridge Community School 0 0 131,555 476,507 617,442 Glade Park Community School 7,911 0 0 0 0 Mesa Valley Community School 0 0 0 46,661 141,168 Special Revenue 434,244 460,143 464,712 681,745 663,435 Debt Service Bond Redemption 10,386,325 10,851,940 10,826,867 10,928,663 11,078,081 Capital Projects Building 0 0 0 0 0 Capital Projects 9,999,755 11,000,907 12,049,052 9,768,110 8,768,612 Enterprise Nutrition Services 1,644,532 1,736,372 1,537,029 0 0 Internal Service Insurance 1,819,932 2,099,942 1,542,892 1,215,449 378,823 Dental 607,904 617,381 608,007 729,618 835,113 Medical 2,570,848 3,485,009 1,420,773 1,863,740 1,791,314 TOTAL ENDING FUND BALANCE $37,911,195 $41,367,410 $39,253,446 $36,640,365 $33,797,699 Note: Trust and Agency Funds - Student Body Activity Fund are not included here. 1 Transfer in Physical Activities Fund from General Fund. 2 Transfer from General Fund. 3 Depreciation. 4 Transfer between Dental, Medical and General Funds. 5 2014-15 Transfer procedure changed to show Program Revenue as a transfer from the General Fund. 6 2014-15 CDE guidelines required that Nutrition Services move from Fund 51 (Enterprise Fund) to Fund 21 (Special Revenue Fund). Fund Balance difference between ending 2013-14 and beginning 2014-15 is due to reclassification of equipment between funds.

Governmental Funds

Summary Revenue and Expenditure History Governmental Funds 2011-12 Actual

2012-13 Actual

2013-14 Actual

Beginning Fund Balance General Fund Colorado Preschool Program Independence Academy Juniper Ridge Community School Glade Park Community School Mesa Valley Community School TOTAL

$8,151,143 257,269 1,288,505 0 0 0 $9,696,917

$8,507,884 260,180 1,671,680 0 7,911 0 $10,447,655

Revenue General Fund Colorado Preschool Program Independence Academy Juniper Ridge Community School Glade Park Community School Mesa Valley Community School TOTAL

$145,832,126 1,305,522 1,680,901 0 142,515 0 $148,961,064

$145,289,545 1,524,697 1,951,745 150,955 135,605 0 $149,052,547

Expenditures General Fund Colorado Preschool Program Independence Academy Juniper Ridge Community School Glade Park Community School Mesa Valley Community School TOTAL

$ 145,475,385 $ 145,132,040 1,302,611 1,477,170 1,280,613 1,480,805 0 152,418 134,644 143,516 0 0 $148,193,253 $148,385,949

2014-15 Anticipated

$8,665,389

$8,925,806

307,707 2,142,620 (1,463) 0 0 $11,114,253

333,669 1,413,084 131,555 0 0 $10,804,114

$8,327,622 545,041 2,057,209 476,507 0 46,661 $11,453,040

$149,302,494 1,586,294 2,245,283 1,257,681 0 0

$160,997,889 668 5,934,100 340,797 0 89,536 $167,362,990

$166,262,420 800 209,100 153,141 0 116,310 $166,741,771

$154,391,752

$149,042,077 1,560,332 2,974,819 1,124,663 0 0

$154,701,891

Adjustments General Fund Colorado Preschool Program Independence Academy Juniper Ridge Community School Glade Park Community School Mesa Valley Community School TOTAL

$0 0 0 0 0 0 $0

Ending Fund Balance General Fund Colorado Preschool Program Independence Academy Juniper Ridge Community School Glade Park Community School Mesa Valley Community School TOTAL

$8,507,884 260,180 1,671,680 0 7,911 0 $10,447,655

$8,665,389 307,707 2,142,620 (1,463) 0 0 $11,114,253

$8,925,806 333,669 1,413,084 131,555 0 0

$10,804,114

$161,596,073 $ 167,424,124 2,604,317 2,924,394 7,469,367 2,717,007 1,265,502 1,538,980 0 0 2,436,495 2,374,518 $175,371,754 $176,979,023

$0 2,815,021 2,179,392 1,269,657 0 2,393,620 $8,657,690

$8,327,622 545,041 2,057,209 476,507 0 46,661 $11,453,040

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

2015-16 Adopted Budget

$0 2,923,594 * 2,263,450 1,526,774 0 2,352,715 $9,066,533

$7,165,918 545,041 1,812,752 617,442 0 141,168 $10,282,321

Governmental Funds General Fund

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Governmental Fund General Fund (Fund 10) Glade Park Community School (Fund 11) Independence Academy Charter School (Fund 11) Juniper Ridge Community School (Fund 11) Mesa Valley Community School (Fund 11) Colorado Preschool Program (Fund 19)

Governmental Funds General Fund

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

Total Expenditure = $167,424,124 Per Pupil Expenditure = $7,945.68

Governmental Funds General Fund

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Governmental Funds General Fund

Summary Statement General Fund (10) 2011-12 Actual REVENUE: Property Tax Specific Ownership: Regular Override Bond Interest Other Local Override Election 1996 Override Election 2004 State Mineral Lease Federal Total Revenue EXPENDITURE: Instructional Programs Pupil Support Services General Administration Support Services School Administration Support Services Business Support Services Central Support Services Community Services & Other Support Services Transfers to Other Funds Total Expenditure Transfer to Charter Schools/CPP Transfer to Capital Projects/Insurance Transfer to Physical Activities Total Expenditure and Transfers GAAP Basis Result of Operations GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Non-Spendable: Inventories Assigned to: Encumbrances Unassigned Fund Balance

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

$43,155,799

$42,428,865

$38,647,721

$38,866,152

$38,763,190

5,416,905 931,357 1,213,676 53,364 1,406,662 4,122,576 4,064,137 84,441,028 805,121 221,501 $145,832,126

4,972,320 997,053 1,417,307 47,286 849,494 4,286,353 4,134,494 85,448,721 613,140 94,512 $145,289,545

5,104,803 1,092,649 1,670,224 40,902 1,257,813 4,247,054 4,053,284 92,584,209 504,799 99,036 $149,302,494

5,326,600 1,147,281 1,753,735 32,456 1,054,823 4,219,290 3,992,097 104,184,008 338,684 82,763 $160,997,889

5,500,071 1,150,056 1,778,381 33,105 942,198 4,247,054 4,053,284 109,363,632 345,458 85,991 $166,262,420

$89,360,630 13,363,817 1,599,851 10,417,931 21,336,288 4,934,534

$90,416,635 13,541,212 1,732,040 10,643,607 20,737,143 4,611,359

91,316,327 14,300,069 1,800,007 11,006,005 21,389,514 4,638,728

$98,907,407 14,262,051 1,642,494 10,586,768 19,368,418 3,772,857

$98,484,339 16,349,515 2,072,046 11,497,138 21,043,154 4,748,536

869,967 3,592,367 $145,475,385

12,823 3,437,221 $145,132,040

1,372,537 3,218,890 $149,042,077

$145,475,385 $356,741

$145,132,040 $157,505

$149,042,077 $260,417

16,500 0 $148,556,495 $8,643,215 $4,376,173 $20,190 $161,596,073 ($598,184)

16,500 0 * $154,211,228 $9,066,533 $4,126,173 $20,190 $167,424,124 ($1,161,704)

8,151,143

8,507,884

8,665,389

8,925,806

8,327,622

$8,507,884

$8,665,389

$8,925,806

$8,327,622

$7,165,918

(260,025)

(239,452)

(269,092)

(250,000)

(141,811) $8,106,048

(214,504) $8,211,433

(156,825) $8,499,889

(300,000) $7,777,622

(300,000) $6,615,918

~Mesa Valley Community School became a Distirct Charter School for the 2014-15 School year. Previously, their program revenue and expenditures were included in the General Fund. * Transfers to all other funds are included beginning in 2014-15. In previous years these were included in revenue. CDE guidelines changed Capital Projects/Insurance allocations to a transfer which changes how it is shown. Increase in Revenue and Expenditures include the new requirement. 2015-2016 Adopted PPR is $6,919.75 and is based on 21,071.1 FTE.

Governmental Funds

2015-2016 General Fund Revenue Summary Local State Federal

56,467,339 109,363,632 431,449 166,262,420

33.96% 65.78% 0.26% 0.26% 100.00%

33.96%

65.78%

Local

State

Federal

2015-2016 General Fund Expenditure Summary 3.08% 0.01% 13.65% Instructional

$98,484,339

7.46% 16,349,515 Support Svc Support 1.34% Svc - Gen Admin 2,072,046 Support Svc 10.60% School Admin 11,497,138 Support Svc

21,043,154

Support Svc 4,748,536 Community Instructional Svc & Programs Other Support Svc - School Admin Support Services 16,500

Community Svc & Other $154,211,228 Support Services

63.86% 10.60% 1.34%

7.46% 13.65% 3.08%

63.86%

Support Svc - Pupil

Support Svc - Gen Admin

Support Svc - Business

Support Svc - Central

0.01% 100.00%

Governmental Funds General Fund

General Fund Board Adoption REVENUE: Total Revenue from Local Sources Revenue from State Sources Revenue from Federal Sources Total Revenue Beginning Fund Balance Total Beginning Fund Balance and Revenue

$56,467,339 109,363,632 431,449 $166,262,420 8,327,622 $174,590,042

EXPENDITURE: $98,484,339 16,349,515 2,072,046 11,497,138 21,043,154 4,748,536 16,500 13,212,896

Instructional Programs Pupil Support Services General Administration Support Services School Administration Support Services Business Support Services Central Support Services Community Services & Other Support Services Transfers to Other Funds

Total Expenditures Ending Fund Balance without Reserves Reserves ‐ Inventories/Encumbrances Total Expenditures & Ending Fund Balance, Reserves & Encumbrances

$167,424,124 6,615,918 550,000 $174,590,042

Governmental Funds General Fund

REVENUE Revenue projection is a process which contains many unknown variables. The projections in this budget reflect what is currently known about Mesa County Valley School District 51's revenue for 2014‐2015. When budgetary projections are made, they are based on the following:  Funded Pupil Count – Estimated Funded Pupil Count for October 1, 2011-12 2012-13 2013-14 2014-15 2015-16 2015, is 21,071.1. This represents an Actual Actual Actual Budget Budget increase of 50.0 from 2014‐2015. This increase is due to the state averaging $145,832,126 $145,289,545 $149,302,494 $162,280,386 $166,262,420 the count as District 51 is declining in enrollment. Per pupil funding from the Colorado Public School Finance Act is $6,919.75.  Local Share ‐ Assessed valuation will be $1,584,339,243. The share of local property taxes, specific ownership taxes, and state equalization funding is finalized in December when the October pupil count, the specific ownership taxes for the prior year, and the amended valuation is certified in December.  Categorical Programs ‐ Projections for state categorical revenue (i.e., ELPA, transportation, vocational education, and education of handicapped students) are based on a percentage of reimbursement for budgeted expenditures. This revenue could vary depending on the level of state funding. 78

Governmental Funds General Fund

REVENUE SUMMARY Local Revenue District General Levy

2011‐12 Actual

2012‐13 Actual

2014‐15 Re‐Adopted Budget

2013‐14 Actual

2015‐16 Adopted Budget

$42,781,802

$42,189,337

$38,432,200

$38,363,190

194,347

123,179

101,180

190,000

53,364

47,286

40,902

70,000

33,105

179,650

116,349

114,341

210,000

Override Election ‐ 1996

4,122,576

4,286,353

4,247,054

4,293,559

4,247,054

Override Election ‐ 2004

4,064,137

4,134,494

4,053,284

4,000,456

4,053,284

Specific Ownership ‐ Regular

5,416,905

4,972,320

5,104,803

6,160,071

5,500,071

Delinquent Taxes & Penalty Interest on Investments Interest & Delinquent Taxes

Specific Ownership ‐ Override Specific Ownership ‐ Bond Textbook Fees Tuition ‐ Preschool Tuition ‐ Out of District Tuition ‐ Summer School Miscellaneous Total Local Revenue

931,357

997,053

1,092,649

1,020,017

1,150,056

1,213,676

1,417,307

1,670,224

1,517,641

1,778,381

5,033

250

1,264

5,000

25,200

19,000

21,375

25,000

1,376,429

830,244

1,235,174

1,389,000

912,198

$60,364,476

$59,133,172

$56,114,450

$57,243,934

$56,467,339

State Revenue State Equalization

$77,856,663

$78,408,617

$84,029,988

$96,590,762

$102,039,096

Full Day Kindergarten

324,929

325,118

333,865

350,000

ELPA

140,880

124,195

113,301

140,880

1,398,085

1,383,908

1,350,401

1,362,229

931,209

1,191,329

2,263,213

1,631,209

1,468,088

3,697,714

3,931,436

4,414,014

4,261,790

3,911,791

91,548

84,118

79,427

91,548

$84,441,028

$85,448,721

$92,584,209

$104,428,418

$109,363,632

$805,121

$613,140

$504,799

$530,000

$345,458

62,790

94,512

99,036

78,034

85,991

158,711

$1,026,622 $145,832,126

$707,652 $145,289,545

$603,835 $149,302,494

$608,034 $162,280,386

$431,449 $166,262,420

Transportation Vocational Education Education of Handicapped Small Attendance Center Total State Revenue

Federal Revenue Mineral Lease Miscellaneous Grants/SWAP Federal Ed Jobs Revenue State Fiscal Stabilization Funds Total Federal Revenue Total Revenue

Governmental Funds General Fund

LOCAL REVENUE District General Levy

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

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$42,781,802

$42,189,337

$38,432,200

$38,363,190

Property Tax Anticipated in General Fund Delinquent Taxes and Interest Interest and Penalty Total Property Tax Budgeted **

$38,763,190 (190,000) (210,000) $38,363,190

** Amount shown on previous Summary Statement General Fund.

Assessed Valuation for 2015‐2016 Budget

2011-12 Actual

$1,584,339,243

General Fund Mill Levy Override Election ‐ 1996 Mill Levy Override Election ‐ 2004 Mill Levy Total Property Tax

24.214 2.710 2.525 29.449

Mill Levies Assessed Value General Abatement Override - 1996 Override - 2004 Total General Bond Total Mill

2011-12 $1,737,738,630 24.214 0.278 2.363 2.328 29.183 5.640 34.823

2012-13 $1,721,134,040 24.214 0.356 2.487 2.397 29.454 6.640 36.094

2013-14 $1,610,605,670 24.214 0.257 2.698 2.574 29.743 6.950 36.693

2014-15 $1,584,339,243 24.214 0.133 2.710 2.525 29.582 6.990 36.572

40 35 30

Mills

2.328 2.363 5.640

2.397 2.487

2.574 2.698

2.525 2.710

6.640

6.950

6.990

24.214

2011-12

2012-13

2013-14

2014-15

2015-16

20 15 10 5 0 General

Bond

Override Election - 1996

Override Election - 2004

2015-16 Budget $1,584,339,243 24.214 0.133 2.710 2.525 29.582 6.990 36.572

Governmental Funds General Fund

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

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$194,347

$123,179

$101,180

$190,000

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$53,364

$47,286

$40,902

$70,000

$33,105

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$179,650

$116,349

$114,341

$210,000

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$4,122,576

$4,286,353

$4,247,054

$4,293,559

$4,247,054

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$4,064,137

$4,134,494

$4,053,284

$4,000,456

$4,053,284

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$5,416,905

$4,972,320

$5,104,803

$6,160,071

$5,500,071

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

Interest & Penalty

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

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

Override Election - 2004

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

Specific Ownership – Regular

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

Governmental Funds General Fund

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

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$931,357

$997,053

$1,092,649

$1,020,017

$1,150,056

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$1,213,676

$1,417,307

$1,670,224

$1,517,641

$1,778,381

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$5,033

$250

$1,264

$5,000

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$25,200

$19,000

$21,375

$25,000

Specific Ownership – Bond

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

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

Tuition – Preschool

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

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

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$1,376,429

$830,244

$1,235,174

$1,389,000

$912,198

Total Local Revenue 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$60,364,476

$59,133,172

$56,114,450

$57,243,934

$56,467,339

STATE REVENUE

Governmental Funds General Fund

State Equalization Entitlement

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

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

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

Juniper Ridge Community School was started in 2013‐2014. An estimated 220.64 FTE was used to calculate funding that will be distributed to them based on $6,919.75 PPR in fiscal year 2015‐2016.

Independence Academy Charter School was started in 2004‐2005. An estimated 327.1 FTE was used to calculate the funding that will be distributed to them based on $6,919.75 PPR in fiscal year 2015‐2016.

Mesa Valley Community School became a charter school for the 2014‐2015 school year. An estimated 340.0 FTE was used to calculate the funding to be distributed to them based on $6,919.75 PPR in fiscal year 2015‐2016.

The General Fund total program funding is distributed as shown.

Funded Pupil Count (FPC) (October 2015 Estimate) Multiplied by Per Pupil Revenue (PPR) Total Program Funding

21,071.1 6,919,75 $145,806,744

The formula breaks down the total equalization funding as follows: Local Revenue (Property Tax) State Funding Specific Ownership Total Equalization Funding

$38,363,190 102,039,096 5,404,458 $145,806,744

PER PUPIL TRANSFER 195.82 X 21,071.1 Pupils Transfer to Capital Projects Transfer to Insurance Fund

$4,126,173 $2,576,173 $1,550,000

422.5 (FTE) X $6,919.75 (PPR)

$2,923,594

220.64 (FTE) X $6,919.75 (PPR)

$1,526,774

327.1 (FTE) X $6,919.75 (PPR)

$2,263,450

340.0 (FTE) X $6,919.75 (PPR)

$2,352,715

Property Taxes Specific Ow nership per Formula State Equalization Colorado Preschool Program Transfer Capital Projects/Insurance Transfer Juniper Ridge Community School Independence Academy Charter School Mesa Valley Community School

$ $ $ $ $ $ $ $

38,363,190 * 5,404,458 ** 102,039,096 (2,923,594) (4,126,173) (1,526,774) (2,263,450) (2,352,715)

Net State Equalization

88,846,390 ^

Property Taxes Specific Ow nership State Equalization

$ $ $

38,363,190 * 5,404,458 ** 88,846,390 ^

Fund Revenue Total General

132,614,038

Governmental Funds General Fund

State Equalization Funding

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$77,856,663

$78,408,618

$84,029,988

$96,590,762

$102,039,096

Total Equalization Funding

Local Revenue State Funding Specific Ownership Total

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

$42,077,603

$42,808,607

$38,432,200

$38,363,190

80,991,479

81,508,017

86,226,968

96,590,762

102,039,096

5,712,940

5,318,524

5,104,803

5,104,802

5,404,458

$128,782,022

$129,635,148

$129,763,971

$140,058,754

$145,806,744

2015-16 Budget

*After Statutory Rescissions.

$160 $140 $120

Millions

$100 $80 $60 $40 $20 $0

2011-12

2012-13 Specific Ownership

2013-14 State Funding

2014-15 Local Revenue

2015-16

ELPA

Governmental Funds General Fund

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

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$140,880

$124,195

$113,301

$140,880

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$1,398,085

$1,383,908

$1,350,401

$1,362,229

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$931,209

$1,191,329

$2,263,213

$1,631,209

$1,468,088

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$3,697,714

$3,931,436

$4,414,014

$4,261,790

$3,911,791

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

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

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

Governmental Funds General Fund

Small Attendance Center The State General Assembly appropriated funding to provide financial assistance to school districts with small attendance centers beginning with FY 1998‐1999. Pursuant to Section 22‐54‐122, C.R.S., any district meeting the following criteria is eligible for grant funding that has been appropriated for districts with small attendance centers:  The district must have more than one elementary or secondary school.  The district must operate an elementary or secondary school with a pupil population of less than 200.  The elementary or secondary school must be located twenty or more miles from any similar school in the same district.

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$91,548

$84,118

$79,427

$91,548

Full Day Kindergarten

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

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$324,929

$325,118

$333,865

$350,000

Total State Revenue

2011-12 Actual

2012-13 Actual

$84,441,028

$85,448,721

2013-14 Actual

2014-15 Budget

2015-16 Budget

$92,584,209 $104,428,418 $109,363,632

Governmental Funds General Fund

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

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$805,121

$613,140

$504,799

$530,000

$345,458

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$221,501

$94,512

$99,036

$78,034

$85,991

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

Total Federal/Indirect Grant Revenue 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$1,026,622

$707,652

$603,835

$608,034

$431,449

Total General Fund Revenue 2011-12 Actual

Local State Federal Total

60364476

$84,441,028 $1,026,622 $145,832,126

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$59,133,172

$56,114,450

$57,243,934

$56,467,339

$85,448,721 $707,652 $145,289,545

$92,584,209 $603,835 $149,302,494

$104,428,418 $608,034 $162,280,386

$109,363,632 $431,449 $166,262,420

Governmental Funds General Fund

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EXPENDITURES The General Fund is known as the "operating fund" of the district and is used to account for all financial resources except those required to be accounted for in another fund. C.R.S. 22‐45‐103. It is the largest of the funds. Federal funds are not included in the General Fund. Costs associated with the day to day education of students include:  Salaries/benefits for full and part‐time employees (constitutes 78.99% of the budget).  Purchased services such as tuition, maintenance contracts, non‐staff personnel, travel expenses, etc.  Operations and maintenance costs.  Capital outlay for small equipment and projects.

Governmental Funds General Fund General Fund Expenditures 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$145,475,384

$145,132,040

$149,042,077

$162,623,161

$167,424,124

Per Pupil Expenditure 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

$6,939

$6,940

$7,132

$7,736

$7,946

General Fund Expenditure by Category The programs of the District are placed in categories. These are: 2011‐12 Actual

2012‐13 Actual

2013‐14 Actual

2014‐15 Budget

2015‐16 Budget

Instructional Programs

$89,360,630

$90,416,635

$91,316,327

$98,078,550

$98,484,339

Pupil Support Services

13,363,817

13,541,212

14,300,069

14,540,503

16,349,515

General Administration Support Services

1,599,851

1,732,040

1,800,007

1,693,697

2,072,046

School Administration Support Services

10,417,931

10,643,607

11,006,005

10,804,846

11,497,138

Business Support Services

21,336,288

20,737,143

21,389,514

20,909,581

21,043,154

Central Support Services

4,934,534

4,611,359

4,638,728

3,539,906

4,748,536

869,967

12,823

1,372,537

16,500

3,592,367

3,437,221

3,218,890

13,039,578

13,212,896

$145,475,385

$145,132,040

$149,042,077

$162,623,161

$167,424,124

Community Services & Other Support Services Transfer to Other Funds Total General Fund

Governmental Funds General Fund

EXPENDITURE HISTORY BY PROGRAM 2011-12 Actual INSTRUCTIONAL PROGRAMS: Elementary School Education Extended Day Kindergarten Program Middle School Education High School Education Career Center/Vocational Assessment Vocational Programs Night School/Online Youth Detention Center R-5 High School School Without Walls/ Expulsion Intervention Program Regular Preschool Valley School Interventions Challenge Program Grande River Academy Gifted and Talented Library Regular Instructional Program English as a Second Language (ESL)/ELPA Community Partnerships/School to Career Extended Learning MVV-HCP Latino Education & Graduation (LEAG) Coaches YES Coaches & Homeless/Attendance Liaisons Physical Education Music Program Special Education Special Education MVV-HCP Special Education - GRVA Special Education Preschool Speech Therapist Physical Education/Extra Curricular Physical Activities Total Instructional Programs PUPIL SUPPORT SERVICES: Attendance and Social Work Services Guidance Services Guidance Services MVV-HCP Guidance Services GRVA Health Services Adaptive PE Occupational Therapy Psychological Services Speech Therapy/Audiology/Physical Therapy Curriculum Services/Staff Dvlpmnt/Assessment Curriculum MVV-HCP Curriculum - GRVA Equity/Diversity Media Services Library Services Instructional Technology Instructional Technology - MVV Pupil Personnel Administration Supervision of Instructional Programs Total Pupil Support Services GENERAL ADMIN SUPPORT SERVICES: Board of Education Legal Services

2012-13 Actual

2013-14 Actual

2014-15 Re-Adopted Budget

2015-16 Adopted Budget

$23,843,358 1,193,882 13,930,020 14,570,382 605,012 1,660,553 17,256 167,441 1,167,868

$24,067,710 1,095,262 13,768,771 14,622,234 737,526 1,737,305 20,689 170,285 1,109,953

$24,427,469 954,214 13,865,768 14,998,574 699,497 1,917,453 12,010 175,366 1,145,282

$27,155,225 1,064,623 15,077,504 16,016,947 880,151 1,849,098 24,934 167,421 1,223,998

$27,720,187 750,122 15,155,873 16,489,003 893,505 1,917,452 24,934 173,046 1,272,669

1,495 123,206 229,773 656,587 47,082 574,874 786,614 314,513 6,231,800 1,833,549 (1,177) 842 727,305 304,618 70,619 3,494,879 3,558,387 9,979,273 154 26,053 366,119 1,292,954 1,475,351 109,988 $89,360,630

2,299 114,238 259,023 589,830 35,426 804,547 880,524 325,613 6,783,820 1,694,187 969 0 785,246 (794) 3,604 3,299,142 3,681,398 10,267,710 41,139 26,414 395,707 1,494,095 1,487,230 115,533 $90,416,635

232 83,899 320,153 727,276 37,071 770,134 902,897 312,115 6,009,841 1,699,989 232 0 796,720 0 2,383 3,366,776 3,588,262 10,950,384 40,990 27,196 400,256 1,479,364 1,494,667 109,857 $91,316,327

2,300 90,763 352,996 1,050,643 40,597 1,120,679 1,026,258 324,099 3,921,403 1,921,859 0 0 0 0 0 3,639,608 3,823,903 13,730,725 0 29,609 446,291 1,499,856 1,502,874 94,186 $98,078,550

2,300 46,748 357,394 1,050,302 42,292 1,014,986 1,058,871 325,493 4,334,900 1,906,652 0 0 0 0 2,500 3,473,280 3,882,745 12,900,457 0 0 * 516,321 1,631,896 1,446,225 94,186 $98,484,339

$902,416 3,756,056 423,366 0 1,200,273 69,957 531,828 1,033,108 217,475 1,212,539 149,278 16,122 143,252 140,053 1,444,207 420,163 6,485 1,264,536 432,703 $13,363,817

$919,267 3,735,229 489,045 21,663 1,423,483 76,076 616,571 1,209,307 186,563 1,157,153 184,332 5,834 52,273 114,444 1,191,759 349,321 6,670 1,340,408 461,814 $13,541,212

$978,283 3,652,495 535,881 51,885 1,332,840 81,774 563,981 1,304,113 196,694 1,628,379 180,248 6,151 162,730 82,309 1,258,224 451,140 8,631 1,333,244 491,067 $14,300,069

$1,057,034 4,242,897 0 89,868 1,534,251 83,491 581,663 1,309,832 209,901 1,480,583 0 20,000 171,275 68,808 1,388,912 331,150 0 1,479,826 491,012 $14,540,503

$966,648 4,187,918 0 0 * 1,519,355 86,570 604,031 1,847,626 195,704 2,982,257 0 0 * 184,820 72,303 1,403,423 397,874 0 1,409,664 491,322 $16,349,515

$95,584 238,830

$66,565 324,575

$118,659 290,149

$73,323 290,000

$148,323 290,000

Governmental Funds General Fund

EXPENDITURE HISTORY BY PROGRAM

Tax Assessment and Collection Services Audit Services Executive Administration Services Executive Directors of Instruction Total General Admin Support Services SCHOOL ADMIN SUPPORT SERVICES: Office of Principal Services Administrative Services - MVV-HCP Admin Services - Grand River Virtual Academy Other Administrative Services Total School Admin Support Services BUSINESS SUPPORT SERVICES: Executive Director of Support Services Administrative Services - MVV-HCP Fiscal Services Purchasing Services Warehousing Services Printing Services Maintenance/Operations of Plant Services Custodial Services Custodial Services MVV-HCP Grounds Maintenance Services Vehicle Servicing & Maintenance Services Pupil Transportation Services Indirect Cost - Grant Administration Total Business Support Services CENTRAL SUPPORT SERVICES: Executive Director of Student Services Research/Prog Evaluation-Assessment/Equity Communications Human Resource Services Technology Services Technology Services MVV-HCP Risk Management Volunteer Services Support Services Severance Payments Total Central Support Services COMMUNITY SERVICES & OTHER SUPPORT SERVICES: Community Services Bond Paying Agent Total Community Services & Other Support Services Transfer to other funds Grand Total General Fund Expenditures

2015-16 Adopted Budget 135,000 32,000 476,512 990,211 $2,072,046

2011-12 Actual 162,059 40,600 382,199 680,579 $1,599,851

2012-13 Actual 158,950 30,600 421,828 729,522 $1,732,040

2013-14 Actual 155,108 44,471 446,281 745,339 $1,800,007

2014-15 Re-Adopted Budget 135,000 32,000 403,176 760,198 $1,693,697

$10,112,746 187,937 88,882 28,366 $10,417,931

$10,310,371 178,940 133,630 20,666 $10,643,607

$10,681,733 218,243 86,369 19,660 $11,006,005

$10,607,779 0 173,524 23,543 $10,804,846

$11,473,595 0 0 * 23,543 $11,497,138

$307,308 0 631,738 317,428 370,160 127,510 3,538,188 9,513,397 11,479 1,118,964 267,387 5,645,732 (513,003) $21,336,288

$400,859 0 643,137 265,009 437,865 131,534 3,542,093 8,988,309 7,964 1,071,167 277,547 5,284,824 (313,165) $20,737,143

$412,175 0 732,355 250,542 380,459 136,701 3,514,272 9,105,660 4,818 1,176,899 417,354 5,547,435 (289,156) $21,389,514

$324,889 0 859,360 304,363 413,243 155,739 3,198,069 9,261,286 0 1,160,135 282,298 5,400,199 (450,000) $20,909,581

$412,420 0 804,398 309,563 490,619 163,037 3,150,135 9,701,158 0 1,198,499 295,532 5,217,793 (700,000) $21,043,154

$65,396 282,570 287,886 812,847 2,232,958 22,282 315,965 36,684 877,946 $4,934,534

$59,193 237,900 225,746 782,585 2,475,661 21,298 328,819 37,559 442,598 $4,611,359

$78,336 248,167 234,064 807,177 2,113,992 72,182 375,580 44,566 664,664 $4,638,728

$77,120 68,987 355,289 752,311 1,924,279 0 221,831 38,389 101,700 $3,539,906

$58,680 59,559 570,174 1,022,959 2,588,841 0 201,516 45,107 201,700 $4,748,536

$243,201 821,967

$206,273 1,750

$203,512 1,169,025

$14,000 2,500

$1,065,168 $3,397,166 $145,475,385

$208,023 $3,242,021 $145,132,040

$1,372,537 $3,218,890 $149,042,077

$16,500 $13,039,578 $162,623,161

$16,500 $13,212,896 $167,424,124

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

Governmental Funds General Fund

INSTRUCTIONAL PROGRAMS

Instructional programs include those activities dealing directly with the interactions between staff and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, or in other locations such as those involving co‐curricular activities. Instruction also may be provided through some other approved media such as television, radio, telephone, or correspondence.

Elementary School Education This program provides planned learning activities and experiences for students in the setting identified by the school district as the elementary school. This classification includes students from kindergarten through grade 5.

Full Day Kindergarten Program Legislation in 2008 brought Full Day Kindergarten into the General Fund and created the Colorado Preschool Fund. The Legislation requires an increase in Full Day Kindergarten students. Expenditures for Full Day Kindergarten are included as program 0011, which is a part of Elementary Education.

Salary Benefits Other Total

2011-12 Actual $18,658,820 4,871,385 313,153 $23,843,358

2012-13 Actual $18,798,659 4,949,820 319,231 $24,067,710

2013-14 Actual $18,849,910 5,256,093 321,466 $24,427,469

2014-15 Budget $20,588,215 6,053,910 513,100 $27,155,225

2015-16 Budget $20,721,282 6,485,805 513,100 $27,720,187

Salary Benefits Other Total

2011-12 Actual $929,138 264,744 0 $1,193,882

2012-13 Actual $849,613 245,649 0 $1,095,262

2013-14 Actual $735,586 218,628 0 $954,214

2014-15 Budget $810,426 254,197 0 $1,064,623

2015-16 Budget $559,715 190,407 0 $750,122

2011-12 Actual $10,917,314 2,832,314 180,392 $13,930,020

2012-13 Actual $10,776,706 2,841,842 150,223 $13,768,771

2013-14 Actual $10,710,165 2,997,839 157,764 $13,865,768

2014-15 Budget $11,412,720 3,417,942 246,842 $15,077,504

2015-16 Budget $11,331,896 3,577,135 246,842 $15,155,873

2011-12 Actual $11,304,176 2,992,777 273,429 $14,570,382

2012-13 Actual $11,253,729 3,025,109 343,396 $14,622,234

2013-14 Actual $11,488,871 3,186,460 323,243 $14,998,574

2014-15 Budget $11,854,024 3,628,876 534,047 $16,016,947

2015-16 Budget $12,166,549 3,788,407 534,047 $16,489,003

Middle School Education This program provides planned learning activities and experiences for students in the setting identified by the school district as the middle school. This classification includes students from grade 6 through grade 8.

High School Education

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

Salary Benefits Other Total

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

Governmental Funds General Fund 2015-16 Budget $652,986 211,721 28,798 $893,505

Salary Benefits Other Total

2011-12 Actual $460,951 127,433 16,628 $605,012

2012-13 Actual $569,681 154,552 13,293 $737,526

2013-14 Actual $538,551 146,333 14,613 $699,497

2014-15 Budget $660,890 190,463 28,798 $880,151

Salary Benefits Other Total

2011-12 Actual $38,146 845 1,621,562 $1,660,553

2012-13 Actual $32,028 3,429 1,701,848 $1,737,305

2013-14 Actual $56,722 6,456 1,854,275 $1,917,453

2014-15 Budget $93,215 6,815 1,749,068 $1,849,098

Salary Benefits Other Total

2011-12 Actual $14,925 2,331 0 $17,256

2012-13 Actual $17,775 2,914 0 $20,689

2013-14 Actual $10,275 1,735 0 $12,010

2014-15 Budget $24,934 0 0 $24,934

2015-16 Budget $24,934 0 0 $24,934

Salary Benefits Other Total

2011-12 Actual $130,577 30,843 6,021 $167,441

2012-13 Actual $132,068 32,077 6,140 $170,285

2013-14 Actual $134,608 34,191 6,567 $175,366

2014-15 Budget $125,587 34,834 7,000 $167,421

2015-16 Budget $128,697 37,349 7,000 $173,046

2011-12 Actual $898,153 259,275 10,440 $1,167,868

2012-13 Actual $848,277 248,960 12,716 $1,109,953

2013-14 Actual $868,607 267,115 9,560 $1,145,282

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

Night School

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

2015-16 Budget $86,011 17,977 1,813,464 $1,917,452

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

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

Salary Benefits Other Total

2014-15 Budget $914,558 289,636 19,804 $1,223,998

2015-16 Budget $929,399 323,466 19,804 $1,272,669

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

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

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

Governmental Funds General Fund 2011-12 Actual Salary Benefits Other Total

2015-16 Budget

2014-15 Budget

$0 0 2,299 $2,299

2013-14 Actual $200 32 0 $232

$0 0 2,300 $2,300

2011-12 Actual $100,039 24,009 (842) $123,206

2012-13 Actual $91,592 22,646 0 $114,238

2013-14 Actual $67,124 16,775 0 $83,899

2014-15 Budget $71,677 19,086 0 $90,763

2015-16 Budget $35,648 11,100 0 $46,748

2011-12 Actual $161,469 46,575 21,729 $229,773

2012-13 Actual $185,090 54,675 19,258 $259,023

2013-14 Actual $232,521 68,518 19,114 $320,153

2014-15 Budget $253,730 78,206 21,060 $352,996

2015-16 Budget $248,775 87,559 21,060 $357,394

$0 0 1,495 $1,495

2012-13 Actual

Salary Benefits Other Total

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

Governmental Funds General Fund

Salary Benefits Other Total

2011-12 Actual $158,862 37,321 378,691 $574,874

2012-13 Actual $257,470 68,227 478,850 $804,547

2013-14 Actual $286,347 86,138 397,649 $770,134

2014-15 Budget $406,279 101,404 612,996 $1,120,679

2015-16 Budget $479,885 133,578 401,523 $1,014,986

2011-12 Actual $427,737 86,461 142,389 $656,587

2012-13 Actual $377,573 73,768 138,489 $589,830

2013-14 Actual $449,706 88,011 189,559 $727,276

2014-15 Budget

2015-16 Budget

$0 0 1,050,643 $1,050,643

$0 0 1,050,302 $1,050,302

2011-12 Actual $34,005 7,949 5,128 $47,082

2012-13 Actual $24,670 5,486 5,270 $35,426

2013-14 Actual $25,409 6,542 5,120 $37,071

2014-15 Budget $26,392 8,055 6,150 $40,597

2015-16 Budget $27,421 8,721 6,150 $42,292

2011-12 Actual $635,663 150,951 0 $786,614

2012-13 Actual $705,717 174,592 215 $880,524

2013-14 Actual $723,905 178,992 0 $902,897

2014-15 Budget $814,837 211,421 0 $1,026,258

2015-16 Budget $819,225 239,646 0 $1,058,871

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

Salary Benefits Other Total

Challenge Program

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

Salary Benefits Other Total

Gifted and Talented

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

Salary Benefits Other Total

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

Regular Instructional Program

Governmental Funds General Fund

Salary Benefits Other Total

Special learning experiences for pupils whose background is different from that of most pupils are provided in this program. Additional educational opportunities, beyond those provided in the usual school program, are offered at the level of their ability.

Community Partnerships/ School to Career

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

2012-13 Actual $65,451 16,716 243,446 $325,613

2013-14 Actual $67,506 17,987 226,622 $312,115

2014-15 Budget $72,029 19,947 232,123 $324,099

2015-16 Budget $72,298 21,072 232,123 $325,493

2011-12 Actual $3,246,605 1,410,946 1,574,249 $6,231,800

2012-13 Actual $2,798,904 1,298,635 2,686,281 $6,783,820

2013-14 Actual $3,293,045 1,213,885 1,502,911 $6,009,841

2014-15 Budget $1,733,003 32,821 2,155,579 $3,921,403

2015-16 Budget $2,098,378 14,958 2,221,564 $4,334,900

2011-12 Actual $1,371,524 413,462 48,563 $1,833,549

2012-13 Actual $1,261,371 383,593 49,223 $1,694,187

2013-14 Actual $1,257,721 402,562 39,706 $1,699,989

2014-15 Budget $1,419,247 451,479 51,133 $1,921,859

2015-16 Budget $1,379,824 475,695 51,133 $1,906,652

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Budget

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

English as a Second Language (ESL)/ ELPA

2011-12 Actual $57,178 13,882 243,453 $314,513

Salary Benefits Other Total

$0 0 (1,177) ($1,177)

$0 0 969 $969

$0 0 232 $232

$0 0 0 $0

Extended Learning

Governmental Funds General Fund

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

Salary Benefits Other Total

Mesa Valley Vision – Home & Community Program (MVVHCP)

This program creates opportunities for learners to pursue a unique, individualized learning program supported by resources technology and a learning community made up of family mentors and skilled resource consultants. Mesa Valley Vision became a charter school for the 2014‐ 2015 year.

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

2011-12 Actual

2015-16 Budget

2014-15 Budget

$0 0 0 $0

2011-12 Actual $14,283 2,406 710,616 $727,305

2012-13 Actual $14,688 2,430 768,128 $785,246

2013-14 Actual $16,315 2,820 777,585 $796,720

2014-15 Budget

2012-13 Actual

2013-14 Actual

2014-15 Budget

Salary Benefits Other Total

2011-12 Actual $220,817 77,926 5,875 $304,618

2012-13 Actual

Salary Benefits Other Total

2011-12 Actual $55,880 9,513 5,226 $70,619

$0 0 3,604 $3,604

$0 0 2,383 $2,383

$0 0 0 $0

$0 0 2,500 $2,500

Salary Benefits Other Total

2011-12 Actual $2,797,321 693,998 3,560 $3,494,879

2012-13 Actual $2,617,665 676,870 4,607 $3,299,142

2013-14 Actual $2,651,602 711,385 3,789 $3,366,776

2014-15 Budget $2,831,544 808,064 0 $3,639,608

2015-16 Budget $2,674,178 799,102 0 $3,473,280

Salary Benefits Other Total

$0 0 0 $0

2015-16 Budget $0 0 0 $0

$0 0 0 $0

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

2013-14 Actual

$0 0 842 $842

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

2012-13 Actual

$0 (794) 0 ($794)

$0 0 0 $0

2013-14 Actual

2015-16 Budget $0 0 0 $0

$0 0 0 $0

2015-16 Budget

2014-15 Budget

Governmental Funds General Fund

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

Salary Benefits Other Total

2011-12 Actual $2,706,739 686,636 165,012 $3,558,387

2012-13 Actual $2,788,740 718,831 173,827 $3,681,398

2013-14 Actual $2,659,475 720,187 208,600 $3,588,262

2014-15 Budget $2,856,679 803,474 163,750 $3,823,903

2015-16 Budget $2,848,162 870,833 163,750 $3,882,745

Salary Benefits Other Total

2011-12 Actual $7,695,976 2,136,892 172,612 $10,005,480

2012-13 Actual $7,978,547 2,288,371 68,345 $10,335,263

2013-14 Actual $8,293,728 2,599,119 125,723 $11,018,570

2014-15 Budget $10,234,046 3,048,643 477,645 $13,760,334

2015-16 Budget $9,308,960 3,118,152 473,345 $12,900,457

2011-12 Actual $267,537 62,731 35,851 $366,119

2012-13 Actual $311,731 73,485 10,491 $395,707

2013-14 Actual $311,157 76,293 12,806 $400,256

2014-15 Budget $321,159 85,980 39,152 $446,291

2015-16 Budget $370,680 106,489 39,152 $516,321

Salary Benefits Other Total

2011-12 Actual $1,018,945 244,849 29,160 $1,292,954

2012-13 Actual $1,185,557 291,480 17,058 $1,494,095

2013-14 Actual $1,169,068 298,357 11,939 $1,479,364

2014-15 Budget $1,162,395 324,961 12,500 $1,499,856

2015-16 Budget $1,256,184 363,212 12,500 $1,631,896

Salary Benefits Other Total

2011-12 Actual $1,152,443 192,898 130,010 $1,475,351

2012-13 Actual $1,149,411 203,181 134,638 $1,487,230

2013-14 Actual $1,151,103 212,901 130,663 $1,494,667

2014-15 Budget $1,155,943 218,156 128,775 $1,502,874

2015-16 Budget $1,095,767 221,683 128,775 $1,446,225

Salary Benefits Other Total

2011-12 Actual $53,838 9,023 47,127 $109,988

2012-13 Actual $54,619 9,644 51,270 $115,533

2013-14 Actual $51,352 9,530 48,975 $109,857

2014-15 Budget $47,966 0 46,220 $94,186

2015-16 Budget $47,966 0 46,220 $94,186

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

Special Education Preschool

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

Salary Benefits Other Total

Speech Therapist

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

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

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

Governmental Funds General Fund

Total Instructional Programs Expenditures Salary Benefits Other Total

2011-12 Actual $65,529,061 17,690,375 6,141,194 $89,360,630

2012-13 Actual $65,147,332 17,866,188 7,403,115 $90,416,635

2013-14 Actual $66,100,579 18,824,884 6,390,864 $91,316,327

2014-15 Budget $69,891,495 20,088,370 8,098,685 $98,078,550

2015-16 Budget $69,364,820 21,104,067 8,015,452 $98,484,339

Governmental Funds General Fund

PUPIL SUPPORT SERVICES Pupil support service programs are those activities which facilitate and enhance instruction. Pupil support services include school‐based and general administrative functions and centralized operations for the benefit of students, staff, and the community. Attendance and Social Work

Services

Those activities which are designed to improve pupil attendance at school and which attempt to prevent or solve pupil problems involving the home, school, and the community are provided through this program.

2011-12 Actual $633,204 252,497 16,715 $902,416

2012-13 Actual $664,897 238,482 15,888 $919,267

2013-14 Actual $688,431 279,116 10,736 $978,283

2014-15 Budget $818,367 221,251 17,416 $1,057,034

2015-16 Budget $723,746 225,486 17,416 $966,648

2011-12 Actual $3,003,591 750,157 2,308 $3,756,056

2012-13 Actual $2,996,656 757,280 2,956 $3,756,892

2013-14 Actual $2,940,395 760,455 3,530 $3,704,380

2014-15 Budget $3,489,844 842,921 0 $4,332,765

2015-16 Budget $3,237,889 950,029 0 $4,187,918

2012-13 Actual $381,897 106,856 292 $489,045

2013-14 Actual $411,051 124,494 336 $535,881

2014-15 Budget

2015-16 Budget

Salary Benefits Other Total

2011-12 Actual $340,211 81,844 1,311 $423,366

$0 0 0 $0

Salary Benefits Other Total

2011-12 Actual $747,711 240,349 212,213 $1,200,273

2012-13 Actual $944,047 291,994 187,442 $1,423,483

2013-14 Actual $978,045 323,154 31,641 $1,332,840

2014-15 Budget $1,108,094 391,273 34,884 $1,534,251

2015-16 Budget $1,068,275 416,696 34,384 $1,519,355

Salary Benefits Other Total

Guidance Services

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

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

Salary Benefits Other Total

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

100

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

Governmental Funds General Fund

Salary Benefits Other Total

2011-12 Actual $59,919 9,951 87 $69,957

2012-13 Actual $61,816 10,747 3,513 $76,076

2013-14 Actual $63,424 11,657 6,693 $81,774

2014-15 Budget $67,902 13,589 2,000 $83,491

2015-16 Budget $69,973 14,597 2,000 $86,570

Salary Benefits Other Total

2011-12 Actual $434,554 95,939 1,335 $531,828

2012-13 Actual $493,767 110,165 12,639 $616,571

2013-14 Actual $443,757 106,443 13,781 $563,981

2014-15 Budget $460,417 119,246 2,000 $581,663

2015-16 Budget $475,304 126,727 2,000 $604,031

Salary Benefits Other Total

2011-12 Actual $828,808 196,611 7,689 $1,033,108

2012-13 Actual $967,234 236,438 5,635 $1,209,307

2013-14 Actual $1,006,018 259,813 38,282 $1,304,113

2014-15 Budget $1,018,865 281,217 9,750 $1,309,832

2015-16 Budget $1,428,821 409,055 9,750 $1,847,626

Salary Benefits Other Total

2011-12 Actual $160,449 37,791 19,235 $217,475

2012-13 Actual $146,630 34,171 5,762 $186,563

2013-14 Actual $150,444 38,532 7,718 $196,694

2014-15 Budget $161,078 43,323 5,500 $209,901

2015-16 Budget $147,445 42,759 5,500 $195,704

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

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

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

101

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

Governmental Funds General Fund

Salary Benefits Other Total

2011-12 Actual $787,399 202,507 388,033 $1,377,939

2012-13 Actual $747,012 195,813 404,494 $1,347,319

2013-14 Actual $910,502 257,290 646,986 $1,814,778

2014-15 Budget $704,839 189,939 605,805 $1,500,583

2015-16 Budget $1,543,505 239,947 1,198,805 $2,982,257

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

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

2011-12 Actual $109,882 27,623 5,747 $143,252

2012-13 Actual $37,815 7,024 7,434 $52,273

2013-14 Actual $127,870 27,854 7,006 $162,730

2014-15 Budget $129,174 30,838 11,263 $171,275

2015-16 Budget $139,131 34,426 11,263 $184,820

Salary Benefits Other Total

2011-12 Actual $84,070 55,983 0 $140,053

2012-13 Actual $71,773 42,671 0 $114,444

2013-14 Actual $50,824 31,485 0 $82,309

2014-15 Budget $52,716 16,092 0 $68,808

2015-16 Budget $54,858 17,445 0 $72,303

Salary Benefits Other Total

2011-12 Actual $1,118,659 317,801 7,747 $1,444,207

2012-13 Actual $935,772 248,810 7,177 $1,191,759

2013-14 Actual $967,639 281,822 8,763 $1,258,224

2014-15 Budget $1,046,319 324,725 17,868 $1,388,912

2015-16 Budget $1,047,256 338,299 17,868 $1,403,423

Salary Benefits Other Total

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

102

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

Governmental Funds General Fund

Salary Benefits Other Total

2011-12 Actual $340,457 86,191 0 $426,648

2012-13 Actual $282,041 73,950 0 $355,991

2013-14 Actual $366,938 92,833 0 $459,771

2014-15 Budget $256,941 74,209 0 $331,150

2015-16 Budget $315,390 82,484 0 $397,874

Salary Benefits Other Total

2011-12 Actual $944,735 222,908 96,893 $1,264,536

2012-13 Actual $963,479 234,938 141,991 $1,340,408

2013-14 Actual $967,015 255,887 110,342 $1,333,244

2014-15 Budget $1,118,742 279,383 81,701 $1,479,826

2015-16 Budget $1,017,927 309,036 82,701 $1,409,664

Salary Benefits Other Total

2011-12 Actual $346,446 77,923 8,334 $432,703

2012-13 Actual $361,746 81,586 18,482 $461,814

2013-14 Actual $369,965 93,015 28,087 $491,067

2014-15 Budget $382,458 104,248 4,306 $491,012

2015-16 Budget $378,139 108,877 4,306 $491,322

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

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

Total Pupil Support Services Expenditures

Salary Benefits Other Total

2011-12 Actual $9,940,095 2,656,075 767,647 $13,363,817

2012-13 Actual $10,056,582 2,670,925 813,705 $13,541,212

2013-14 Actual $10,442,318 2,943,850 913,901 $14,300,069

103

2014-15 Budget $10,815,756 2,932,254 792,493 $14,540,503

2015-16 Budget $11,647,659 3,315,863 1,385,993 $16,349,515

Governmental Funds General Fund

GENERAL ADMINISTRATION SUPPORT SERVICES General administration support service programs are activities concerned with establishing and administering policy for operating the school district. Board of Education This program involves activities 2015-16 2011-12 2012-13 2013-14 2014-15 Actual Actual Actual Budget Budget concerned with directing and managing Salary $0 $0 $0 $0 $0 the general operation of the Board of Benefits 14,085 10,012 11,498 0 0 Education. These include the activities Other 81,499 56,553 107,161 73,323 148,323 of the members of the Board of Total $95,584 $66,565 $118,659 $73,323 $148,323 Education as well as any activities of the district performed in support of school district Board meetings.

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

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

2011-12 Actual Salary Benefits Other Total

$0 0 238,830 $238,830

2011-12 Actual Salary Benefits Other Total

$0 0 162,059 $162,059

2012-13 Actual $0 0 324,575 $324,575

2012-13 Actual $0 0 158,950 $158,950

2013-14 Actual $0 0 290,149 $290,149

2013-14 Actual $0 0 155,108 $155,108

2014-15 Budget $0 0 290,000 $290,000

2014-15 Budget $0 0 135,000 $135,000

2015-16 Budget $0 0 290,000 $290,000

2015-16 Budget $0 0 135,000 $135,000

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

2011-12 Actual Salary Benefits Other Total

$0 0 40,600 $40,600

104

2012-13 Actual $0 0 30,600 $30,600

2013-14 Actual $0 0 44,471 $44,471

2014-15 Budget $0 0 32,000 $32,000

2015-16 Budget $0 0 32,000 $32,000

Governmental Funds General Fund

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

Salary Benefits Other Total

2011-12 Actual $284,508 69,313 28,378 $382,199

2012-13 Actual $293,354 72,636 55,838 $421,828

2013-14 Actual $298,574 77,663 70,044 $446,281

2014-15 Budget $273,606 79,793 49,777 $403,176

2011-12 Actual $528,593 121,893 30,093 $680,579

2012-13 Actual $563,233 132,888 33,401 $729,522

2013-14 Actual $569,636 143,400 32,303 $745,339

2014-15 Budget $568,879 151,403 39,916 $760,198

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

Salary Benefits Other Total

Total General Administration Support Services Expenditures

Salary Benefits Other Total

2015-16 Budget $308,936 87,799 79,777 $476,512

2011-12 Actual $813,101 205,291 581,459 $1,599,851

2012-13 Actual $856,587 215,536 659,917 $1,732,040

2013-14 Actual $868,210 232,561 699,236 $1,800,007

105

2014-15 Budget $842,485 231,196 620,016 $1,693,697

2015-16 Budget $1,047,191 293,339 731,516 $2,072,046

2015-16 Budget $738,255 205,540 46,416 $990,211

Governmental Funds General Fund

SCHOOL ADMINISTRATION SUPPORT SERVICES School administration support service programs involve activities concerned with the overall administrative responsibility for a school or a combination of schools.

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

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

2011-12 Actual $7,708,502 2,034,198 370,046 $10,112,746

2012-13 Actual $7,913,635 2,055,007 341,729 $10,310,371

2013-14 Actual $8,172,280 2,220,005 289,448 $10,681,733

2012-13 Actual $92,878 24,815 61,247 $178,940

2013-14 Actual $113,176 35,767 69,300 $218,243

2014-15 Budget

Salary Benefits Other Total

2011-12 Actual $92,172 24,318 71,447 $187,937

2012-13 Actual

2013-14 Actual

2014-15 Budget

Salary Benefits Other Total

2011-12 Actual $1,802 306 26,258 $28,366

Salary Benefits Other Total

2015-16 Budget $8,912,549 2,475,403 85,643 $11,473,595

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

2014-15 Budget $8,297,016 2,305,120 5,643 $10,607,779

106

$0 0 20,666 $20,666

$0 0 19,660 $19,660

2015-16 Budget $0 0 0 $0

$0 0 23,543 $23,543

$0 0 0 $0

2015-16 Budget $0 0 23,543 $23,543

Governmental Funds General Fund

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

Salary Benefits Other Total

2011-12 Actual $23,068 8,900 56,914 $88,882

2012-13 Actual $43,806 13,395 76,429 $133,630

2013-14 Actual $47,990 14,881 23,498 $86,369

2014-15 Budget $46,418 15,944 111,162 $173,524

Total School Administration Support Services Expenditures

Salary Benefits Other Total

2011-12 Actual $7,825,544 2,067,722 524,665 $10,417,931

2012-13 Actual $8,050,319 2,093,217 500,071 $10,643,607

2013-14 Actual $8,333,446 2,270,653 401,906 $11,006,005

107

2014-15 Budget $8,343,434 2,321,064 140,348 $10,804,846

2015-16 Budget $8,912,549 2,475,403 109,186 $11,497,138

2015-16 Budget $0 0 0 $0

Governmental Funds General Fund

BUSINESS SUPPORT SERVICES Business support service programs involve activities concerned with paying, transporting, exchanging, and maintaining goods and services for the district. Included are the fiscal and internal services necessary for operating the District.

Executive Director of Support Services This program supervises activities concerned with the fiscal operations of the school district. Included are budgeting, financial and property accounting, payroll, inventory control, internal auditing, and managing funds. Mesa Valley Vision business costs were included here until 2014‐2015 when MVV became a charter school.

Salary Benefits Other Total

2011-12 Actual $228,232 72,489 6,587 $307,308

2012-13 Actual 2013-14 Actual $302,923 $282,589 84,405 89,235 13,531 40,351 $400,859 $412,175

2014-15 Budget $244,123 65,260 15,506 $324,889

2015-16 Budget $309,393 87,521 15,506 $412,420

Salary Benefits Other Total

2011-12 Actual $491,883 129,839 10,016 $631,738

2012-13 Actual $501,363 134,320 7,454 $643,137

2013-14 Actual $559,119 157,851 15,385 $732,355

2014-15 Budget $599,852 177,019 15,062 $791,933

2015-16 Budget $582,206 182,630 39,562 $804,398

Salary Benefits Other Total

2011-12 Actual $233,689 58,429 25,310 $317,428

2012-13 Actual $181,207 45,935 37,867 $265,009

2013-14 Actual $184,999 49,200 16,343 $250,542

2014-15 Budget $193,446 55,134 55,783 $304,363

2015-16 Budget $200,227 53,553 55,783 $309,563

Salary Benefits Other Total

2011-12 Actual $228,509 62,624 79,027 $370,160

2012-13 Actual $241,442 72,327 124,096 $437,865

2013-14 Actual $245,104 72,818 62,537 $380,459

2014-15 Budget $248,906 76,693 87,644 $413,243

2015-16 Budget $304,355 98,620 87,644 $490,619

Salary Benefits Other Total

2011-12 Actual $100,348 26,826 336 $127,510

2012-13 Actual $103,362 28,090 82 $131,534

2013-14 Actual $106,460 30,194 47 $136,701

2014-15 Budget $119,755 33,184 2,800 $155,739

2015-16 Budget $124,262 35,975 2,800 $163,037

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

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

Warehousing Services

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

Printing Services This program involves activities of printing district materials.

108

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

Governmental Funds General Fund

Salary Benefits Other Total

2011-12 Actual $1,939,457 609,400 989,331 $3,538,188

2012-13 Actual $1,917,973 580,690 1,043,430 $3,542,093

2013-14 Actual $1,968,376 630,732 915,164 $3,514,272

2014-15 Budget $1,912,051 565,565 720,453 $3,198,069

2015-16 Budget $1,858,066 571,616 720,453 $3,150,135

Salary Benefits Other Total

2011-12 Actual $3,381,528 1,096,791 5,046,557 $9,524,876

2012-13 Actual $3,418,326 1,097,450 4,480,497 $8,996,273

2013-14 Actual $3,456,716 1,176,582 4,477,180 $9,110,478

2014-15 Budget $3,693,478 1,301,888 4,265,920 $9,261,286

2015-16 Budget $3,795,031 1,407,795 4,498,332 $9,701,158

Salary Benefits Other Total

2011-12 Actual $682,416 198,286 238,262 $1,118,964

2012-13 Actual $624,039 183,496 263,632 $1,071,167

2013-14 Actual $632,859 202,048 341,992 $1,176,899

2014-15 Budget $679,438 226,523 254,174 $1,160,135

Salary Benefits Other Total

2011-12 Actual $181,918 51,240 34,229 $267,387

2012-13 Actual $184,870 52,486 40,191 $277,547

2013-14 Actual $190,577 56,386 170,391 $417,354

2014-15 Budget $197,085 61,617 23,596 $282,298

2015-16 Budget $205,139 66,797 23,596 $295,532

Salary Benefits Other Total

2011-12 Actual $96,986 33,545 5,515,201 $5,645,732

2012-13 Actual $95,672 30,443 5,158,709 $5,284,824

2013-14 Actual $103,705 31,311 5,412,419 $5,547,435

2014-15 Budget $111,390 32,667 5,256,142 $5,400,199

2015-16 Budget $121,839 39,812 5,056,142 $5,217,793

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

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

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

2015-16 Budget $714,825 249,500 234,174 $1,198,499

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

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Governmental Funds General Fund

Indirect Cost - Grant Administration

2011-12 Actual

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

Salary Benefits Other Total

$0 0 (513,003) ($513,003)

2012-13 Actual $0 0 (313,165) ($313,165)

2013-14 Actual

2014-15 Budget

$0 0 (289,156) ($289,156)

$0 0 (450,000) ($450,000)

Total Business Support Services Expenditures

Salary Benefits Other Total

2011-12 Actual $7,564,966 2,339,469 11,431,853 $21,336,288

2012-13 Actual $7,571,177 2,309,642 10,856,324 $20,737,143

2013-14 Actual $7,730,504 2,496,357 11,162,653 $21,389,514

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2014-15 Budget $8,051,719 2,610,782 10,247,080 $20,909,581

2015-16 Budget $8,215,343 2,793,819 10,033,992 $21,043,154

2015-16 Budget $0 0 (700,000) ($700,000)

Governmental Funds General Fund

CENTRAL SUPPORT SERVICES Central support service programs include activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services.

Executive Director of Student Services This program supervises activities related to the following instructional programs: Special Education, Grants, ESL/Migrant, Gifted & Talented, Literacy, Safe and Drug Free Schools, Preschools, Homebound, and Consolidated Federal Programs. Non‐ instructional programs, such as Pupil Records, Nursing, Mental Health, and Crisis Team, also fall under this program.

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

Salary Benefits Other Total

2011-12 Actual $23,485 36,984 4,927 $65,396

2012-13 Actual $24,891 28,003 6,299 $59,193

2013-14 Actual $34,887 36,614 6,835 $78,336

2014-15 Budget $40,023 14,110 22,987 $77,120

2015-16 Budget $41,649 9,291 7,740 $58,680

Salary Benefits Other Total

2011-12 Actual $223,923 53,874 4,773 $282,570

2012-13 Actual $141,175 34,350 62,375 $237,900

2013-14 Actual $143,956 35,896 68,315 $248,167

2014-15 Budget $48,567 12,220 8,200 $68,987

2015-16 Budget $1,359 0 58,200 $59,559

Salary Benefits Other Total

2011-12 Actual $164,541 45,262 78,083 $287,886

2012-13 Actual $116,384 34,373 74,989 $225,746

2013-14 Actual $118,505 37,254 78,305 $234,064

2014-15 Budget $188,643 59,363 107,283 $355,289

2015-16 Budget $337,443 72,948 159,783 $570,174

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

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

Salary Benefits Other Total

2011-12 Actual $567,747 137,063 108,037 $812,847

111

2012-13 Actual $515,685 128,388 138,512 $782,585

2013-14 Actual $542,208 139,771 125,198 $807,177

2014-15 Budget $511,708 146,449 94,154 $752,311

2015-16 Budget $587,149 172,736 263,074 $1,022,959

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

Governmental Funds General Fund

Salary Benefits Other Total

2011-12 Actual $967,506 236,317 1,051,417 $2,255,240

2012-13 Actual $980,738 238,745 1,277,476 $2,496,959

2013-14 Actual $1,033,881 264,002 888,291 $2,186,174

2014-15 Budget $1,096,620 304,225 523,434 $1,924,279

2015-16 Budget $1,167,312 311,175 1,110,354 $2,588,841

Salary Benefits Other Total

2011-12 Actual $20,927 3,496 291,542 $315,965

2012-13 Actual $25,880 4,568 298,371 $328,819

2013-14 Actual $108,505 41,957 225,118 $375,580

2014-15 Budget $99,730 45,961 76,140 $221,831

2015-16 Budget $84,495 40,881 76,140 $201,516

Salary Benefits Other Total

2011-12 Actual $28,132 7,536 1,016 $36,684

2012-13 Actual $29,563 7,996 0 $37,559

2013-14 Actual $30,109 8,523 5,934 $44,566

2014-15 Budget $28,689 8,765 935 $38,389

2015-16 Budget $34,710 9,462 935 $45,107

Salary Benefits Other Total

2011-12 Actual $865,066 12,880 0 $877,946

2012-13 Actual $428,998 13,600 0 $442,598

2013-14 Actual $627,584 37,080 0 $664,664

2014-15 Budget $101,700 0 0 $101,700

2015-16 Budget $201,700 0 0 $201,700

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

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

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

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Governmental Funds General Fund

Total Central Support Services Expenditures

Salary Benefits Other Total

2011‐12 Actual $2,861,327 533,412 1,539,795 $4,934,534

2012‐13 Actual $2,263,314 490,023 1,858,022 $4,611,359

2013‐14 Actual $2,639,635 601,097 1,397,996 $4,638,728

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2014‐15 Budget $2,115,680 591,093 833,133 $3,539,906

2015‐16 Budget $2,455,817 616,493 1,676,226 $4,748,536

Governmental Funds General Fund

COMMUNITY SERVICES & OTHER SUPPORT SERVICES Community service and other support service programs include non‐instructional services provided to students, staff, or community.

Community Services This program includes other activities not directly related to providing instruction to pupils, including association with the City of Grand Junction in the Parks Improvement Advisory Board (PIAB). Summer school supply costs are also included here.

2011-12 Actual Salary Benefits Other Total

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

$0 0 243,201 $243,201

2011-12 Actual Salary Benefits Other Total

2012-13 Actual $0 0 206,273 $206,273

2012-13 Actual

$0 0 821,967 $821,967

$0 0 1,750 $1,750

2013-14 Actual

2014-15 Budget

$0 0 203,512 $203,512

2013-14 Actual

$0 0 14,000 $14,000

2014-15 Budget

$0 0 1,169,025 $1,169,025

2015-16 Budget $0 0 14,000 $14,000

2015-16 Budget

$0 0 2,500 $2,500

Total Community Services & Other Support Services Expenditures

Salary Benefits Other Total

2011-12 Actual $0 0 1,065,168 $1,065,168

2012-13 Actual $0 0 208,023 $208,023

2013-14 Actual $0 0 1,372,537 $1,372,537

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2014-15 Budget $0 0 16,500 $16,500

2015-16 Budget $0 0 16,500 $16,500

$0 0 2,500 $2,500

Governmental Funds General Fund

General Fund Transfer to Other Funds This amount is transferred to the Physical Activity Fund, Capital Projects and Insurance Fund for support of the program. Beginning in 2014‐15, transfers to charter schools are also included here.

Salary Benefits Other Total

2011-12 Actual

2012-13 Actual

2013-14 Actual

$0 0 3,397,166 $3,397,166

$0 0 3,242,021 $3,242,021

$0 0 3,218,890 $3,218,890

2014-15 Budget $0 0 13,039,578 $13,039,578

Total General Fund Expenditures

Salary Benefits Other Total

2011-12 Actual $94,534,095 25,492,344 25,448,946 $145,475,385

2012-13 Actual $93,945,311 25,645,531 25,541,198 $145,132,040

2013-14 Actual $96,114,692 27,369,402 25,557,983 $149,042,077

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2014-15 Budget $100,060,569 28,774,759 33,787,833 $162,623,161

2015-16 Budget $101,643,379 30,598,984 35,181,761 $167,424,124

2015-16 Budget $0 0 13,212,896 $13,212,896

Governmental Funds General Fund

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Governmental Funds Glade Park Community School

Glade Park Community School Glade Park Community School (GPCS) will provide children on Glade Park with a learning environment that connects students to nature through education. GPCS will integrate ecology, culture and community to ensure academic excellence and personal success.

Total General Fund Expenditure = $0 Per Pupil Expenditure = $0

By resolution adopted June 21, 2011, Mesa County Valley School District 51 Board of Education approved an application by Glade Park Community School to begin operations as a charter school in the 2011-2012 school year for a term of three years. Glade Park Community School is organized and maintained as a separate legal entity from the District, constituting a public school in the state of Colorado. It is the desire of both the district and the charter school that the charter school be accountable to the Board of Education and subject to the ultimate authority of the Board of Education, but that the Board of Education grants the charter school the flexibility of achieving successful educational results in new and innovative ways. The revenue for 2012-2013 is based on 16.48 FTE. Per pupil revenue (PPR) $6,141.19 X 16.48 FTE = $101,207. Glade Park Community School was closed by mutual agreement beginning with the 2013-2014 school year.

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Governmental Funds Glade Park Community School

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Governmental Funds Glade Park Community School

Summary Statement Glade Park Community School (11) 2011-12 Actual GENERAL OPERATING FUND REVENUE: State Per Pupil Revenue (Anticipated) = $6,141.19 * 16.48 FTE Capital Construction Grants Miscellaneous Other Grants Fundraising Total Revenue EXPENDITURE: Salaries Benefits Tabor Reserve 3% Contingency Reserve 3% Purchased Services Special Ed Purchased Services Insurance Library Grant Expenditure Supplies/Equipment Books and Periodicals Professional Development/supplies Equipment/Furniture Technology Technology Consultant

Land Lease/Rentals Supplies/Equipment-Lease Utilities Grounds/Maintenance Contracted Other Expenses Total Expenditure/Contingency Expenditure/Contingency+(-) Revenue Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year

2012-13 Actual

2013-14 Actual

2014-15 Actual

2015-16 Adopted Budget

$124,820 $803 696 0 16,236 $142,555

$101,207 1,152 500 0 33,636 $136,495

$0 0 0 0 0 $0

$77,325 14,629 0 0 18,879 0 4,429 0 0 1,538 0 1,055 334 120 0 12,000 0 3,432 748 155 $134,644 $7,911 0 $7,911

$86,800 16,669 0 0 16,950 5,000 4,200 645 2,000 1,500 0 0 0 0 0 14,400 0 2,500 500 0 $151,164 ($14,669) 14,669 $0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 0 $0

Glade Park Community School became a District Charter School for the 2011-2012 School Year. Glade Park Community School closed at the end of the 2012-2013 School Year.

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Governmental Funds Glade Park Community School

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Governmental Funds Independence Academy Charter School

Independence Academy Charter School By Resolution adopted October 21, 2003, Mesa County Valley School District 51 Board of Education approved an application by Deep River Charter School to begin operations not later than the 2004-2005 school year for a term of 3 years. Deep River changed its name to Independence Academy beginning with the 2006-2007 school year. Independence Academy Charter School is organized and maintained as a separate legal entity from the district, constituting a public school in the state of Colorado. It is the desire of both the district and the charter school that the charter school be accountable to the Board and subject to the ultimate authority of the Board, but that the Board grant the charter school flexibility to achieve successful educational results in new and innovative ways. The charter school is designed to increase the educational opportunities of at-risk pupils within the meaning of sections 22-30.5-103 and 109(2), C.R.S. The revenue for the 2015-2016 school year is based on 327.1 FTE. Per Pupil Revenue $6,919.75 X 327.1 FTE = $2,263,450

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Total General Fund Expenditure = $2,331,507 Per Pupil Expenditure = $110.65

Governmental Funds Independence Academy Charter School

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Governmental Funds Independence Academy Charter School

Summary Statement Independence Academy Charter School (11) 2011-12 Actual GENERAL OPERATING FUND REVENUE: State Per Pupil Revenue* ECEA Spec Ed Interest Read Act Title 1 Miscellaneous Income/Asset Sale Kindergarten Fees Refunds: MCVSD#51 Total Revenue EXPENDITURE: Salaries Benefits Capital Projects Contingency Reserve Tabor Reserve Facility Rent Purchased Services Supplies Insurance Reserve Professional Development Equipment/Furniture Technology/Grant Technology Consultant Leasehold Improvement Other Expenses Total Expenditure/Contingency Expenditure/Contingency+(-) Revenue Transfer from General Fund= $6,919.75 x 327.1 FTE* Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year CAPITAL CONSTRUCTION GRANT: Capital Construction Revenue Total Revenue EXPENDITURE: Capital Construction Expenditure Total Expenditure Expenditure + (-) Revenue Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year FUNDRAISING REVENUE: Fees: Supplies/Field Trips Local Fundraising Other Income Total Revenue EXPENDITURE: Purchased Services Total Expenditure Expenditure + (-) Revenue Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year CAPITAL PROJECTS FUND - BUILDING Cecfa 2014 Charter School Bond Revenue EXPENDITURE: Project Construction Expenditure + (-) Revenue Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

$1,483,133 28,872 1,170 0 1,091 3,736 53,851 20,469 $1,592,322

$1,713,994 25,696 3,196 0 0 3,579 48,702 35,971 $1,831,138

$1,935,674 25,704 1,771 3,633 0 46,459 65,066 32,277 $2,110,584

$660,958 203,432 4,809 0 0 0 312,668 57,970 0 0 275 0 0 0 0 $1,240,112 $352,210

$735,973 272,462 0 0 0 0 308,010 60,966 0 5,712 0 11,649 0 0 0 $1,394,772 $436,366

$771,381 289,070 1,332,304 0 0 0 460,363 33,158 0 4,445 0 10,589 744 0 0 $2,902,054 (791,470) $

$1,050,000 285,000 0 124,968 62,000 132,600 411,500 115,000 0 7,000 21,000 17,000 30,000 0 31,924 $2,287,992 (2,179,392) $

$1,090,950 287,565 0 124,968 62,000 132,600 411,500 115,000 0 7,000 21,000 17,000 30,000 0 31,924 $2,331,507 (2,207,907)

$0 1,197,658 $1,549,868

$0 1,549,868 $1,986,234

$0 1,986,234 $1,194,764

$2,179,392 $1,194,765 $1,194,765

$2,263,450 $1,194,765 $1,250,308

$9,536 $9,536

$12,226 $12,226

$14,639 $14,639

$12,000 $12,000

$9,536 $9,536 $0 0 $0

$9,826 $9,826 $2,400 0 $2,400

$17,039 $17,039 (2,400) 2,400 $0

$12,000 $12,000 $0 $0 $0

$28,090 50,953 0 $79,043

$40,124 21,087 47,170 $108,381

$87,810 23,438 8,812 $120,060

$48,500 25,000 0 $73,500

$48,078 $48,078 $30,965 90,847 $121,812

$76,206 $76,206 $32,175 121,812 $153,987

$55,728 $55,728 $64,332 153,987 $218,319

$73,500 $73,500 $0 218,319 $218,319

$5,740,000

$0 $0 0 $0

$5,095,875 $644,125 $ 0 $644,125

*In 2014-15 the transfer procedure was changed to show Program Revenue as a transfer from General Fund.

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$0 20,000 100 15,500 0 0 52,000 21,000 $108,600

2015-16 Adopted Budget $0 25,000 100 15,500 0 0 62,000 21,000 $123,600

$300,000 (300,000) 644,125 $344,125

Governmental Funds Independence Academy Charter School

2015-2016 Independence Academy Charter School

District Transfer 2263450 91.54% Revenue Summary General Fund 123600 5.00% Fundraising 73500 2.97% 2.97% Capital Constructio 12000 0.49% 0.49% 5.00% 2472550 100.00%

91.54% District Transfer

General Fund

Fundraising

Capital Construction

2015-2016 Independence Academy Charter School General Fund 2331507 Expenditure Summary Fundraising Capital Constructio Capital Projects

73500 12000 0.44% 300000 2.71% 2717007

11.04%

85.81%

General Fund

Fundraising

Capital Construction

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Capital Projects

Governmental Funds Independence Academy Charter School

Independence Academy Charter School Board Adoption REVENUE: GENERAL OPERATING FUND ECEA Miscellaneous Income READ Act Kindergarten Fees Refunds MCVSD 51

$25,000 $100 $15,500 $62,000 $21,000 $123,600

FUNDRAISING Fees: Supplies/Field Trips Local Fundraising

$48,500 25,000 73,500

CAPITAL CONSTRUCTION

12,000 12,000 $209,100 $2,263,450 2,057,209 $4,529,759

Total Revenue Transfer from General Fund Beginning Fund Balance Total Beginning Fund Balance, Revenue, & Transfer EXPENDITURE: GENERAL OPERATING FUND Salaries Benefits Purchased Services Supplies/Equipment Contingency/Reserve Tabor Reserve Professional Development Equipment/Furniture Technology Technology Consultant Facility Rent Other Expenses

$1,090,950 287,565 411,500 115,000 124,968 62,000 7,000 21,000 17,000 30,000 132,600 31,924 $2,331,507

FUNDRAISING Purchased Services

$73,500 73,500

CAPITAL CONSTRUCTION

12,000 12,000

CAPITAL PROJECTS

300,000 300,000 $2,717,007 1,812,752 $4,529,759

Total Expenditure Ending Fund Balance Total Expenditure & Ending Fund Balance

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Governmental Funds Independence Academy Charter School

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Governmental Funds Juniper Ridge Community School

Juniper Ridge Community School Juniper Ridge Community School is a multi-cultural K-6 charter school using an arts and nature-based curriculum rooted in the Waldorf tradition.

Total General Fund Expenditure = $1,538,980 Per Pupil Expenditure = $73.04

A great body of research suggests the Waldorf approach of using art, nature, and a unique understanding of child development helps all childrenâ&#x20AC;&#x201D;regardless of aptitude or socio-economic status--reach remarkable academic and personal success. Waldorf-inspired graduates love to learn and continue to seek knowledge far beyond the last day of school, becoming highly valuable employees and community members. Traditional Waldorf schools are tuition-based and often inaccessible to all but a small tier of students. JRCS believes this outstanding educational model should be available to all children, regardless of finances, which is at the heart of the creation of this outstanding school. The revenue for the 2015-2016 school year is based on 220.64 FTEâ&#x20AC;&#x2122;s. due to an increase in grade levels served. Per pupil revenue $6,919.75 X 220.64 FTE = $1,526,774

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Governmental Funds Juniper Ridge Community School

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Governmental Funds Juniper Ridge Community School

Summary Statement Juniper Ridge Community School (11) 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

GENERAL OPERATING FUND REVENUE: State Per Pupil Revenue* Start Up Grant Miscellaneous Special Ed Revenue Fundraising/Contributions Kindergarten Revenue Interest Pupil Activities Material Fees Capital Construction Grant Office Store Before & After Care Friday Enrichment Total Revenue EXPENDITURE: Salaries Benefits Tabor Reserve 3% Contingency Reserve 3% Purchased Services Special Ed Purchased Services Insurance Supplies/Equipment Field Trips Admin Supplies/Postage/Telephone Advertising/Marketing Books and Periodicals Professional Development/Supplies/Travel Equipment/Furniture Technology Consultant Land Lease/Rentals Supplies/Equipment-Lease Utilities Grounds/Maintenance Contracted Custodial Other Expenses Total Expenditure/Contingency Expenditure/Contingency+(-) Revenue

$0 0 0 0 0 0 0 0 0 0 0 0 0 $0

$0 150,476 0 0 479 0 0 0 0 0 0 0 0 $150,955

$910,683 221,911 4,312 26,201 39,492 12,270 80 3,356 24,626 13,694 516 0 540 $1,257,681

$0 196,500 0 26,196 31,200 16,500 0 0 30,000 0 28,901 6,000 5,500 $340,797

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0

$13,375 1,379 0 0 5,067 0 0 48,742 0 2,852 690 150 0 80,163 0 0 0 0 0 0 0 $152,418 ($1,463)

$523,573 144,518 0 0 167,938 5,504 15,321 45,540 5,636 1,900 3,380 3,389 68,621 24,899 0 78,324 1,750 26,312 0 7,292 766 $1,124,663 $133,018

$697,904 220,035 0 0 95,583 18,900 12,947 30,000 0 1,560 4,000 0 0 1,400 0 133,273 1,800 32,200 6,000 8,300 1,600 $1,265,502 ($924,705)

$869,218 268,723 39,047 42,000 64,324 18,900 13,745 10,000 0 3,800 0 0 0 20,000 0 135,523 1,800 35,900 6,000 8,400 1,600 $1,538,980 ($1,385,839)

Transfer from General Fund=$6,919.75 x 220.64* Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year

0 0 $0

0 0 ($1,463)

1,269,657 131,555 $476,507

1,526,774 476,507 $617,442

0 (1,463) $131,555

Juniper Ridge Community School became a District Charter School for the 2013-2014 School Year. * In 2014-15 the transfer procedure was changed to show Program Revenue as a transfer from General Fund.

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$0 0 0 26,196 21,450 18,900 0 0 32,850 40,145 1,000 0 12,600 $153,141

Governmental Funds Juniper Ridge Community School

2015-2016 Juniper 1,526,774 Ridge Community School 90.88% Revenue26,196 Summary Special Ed Revenue 1.56% District Transfer

Fundraising/Contributions 1.28% 2.39% 21,450 3.89% Capital Construction Grant 40,145 1.56% Miscellaneous Revenue 65,350 1,679,915

1.28% 2.39% 3.89% 100.00%

1269657 26196 31200 17736 58000

90.88% District Transfer

Special Ed Revenue

Fundraising/Contributions

Capital Construction Grant

Miscellaneous Revenue

2015-2016 Juniper Ridge Community School Expenditure Summary 1,137,941 73.94% Salaries & Benefits Reserves

11.14%

Purchased Services

7.24%

Land Lease/Rentals/Utilities Supplies/Equipment

5.27%

81,047 2.42%

111,369 171423 37,200 1,538,980

5.27% 7.24% 11.14% 2.42% 100.00%

73.94% Salaries & Benefits

Reserves

Purchased Services

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Land Lease/Rentals/Utilities

Supplies/Equipment

Governmental Funds Juniper Ridge Community School

Juniper Ridge Community School Board Adoption REVENUE: GENERAL OPERATING FUND Kindergarten Revenue Office Store Friday Enrichment Revenue Material Fees Special Ed Revenue Fundraising/Contributions Capital Construction Grant Total Revenue Transfer from General Fund Beginning Fund Balance Total Beginning Fund Balance, Revenue, & Transfer EXPENDITURE: GENERAL OPERATING FUND Salaries & Benefits Purchased Services Supplies/Equipment Land/Lease/Utilities Reserves Total Expenditures Ending Fund Balance Total Expenditure & Ending Fund Balance

$18,900 1,000 12,600 32,850 26,196 21,450 40,145

1,137,941 111,369 37,200 171,423 81,047

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153,141 1,526,774 476,507 $2,156,422

1,538,980 617,442 $2,156,422

Governmental Funds Juniper Ridge Community School

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Governmental Funds Mesa Valley Community School

Mesa Valley Community School In 2007 a group of families and community members in the Grand Valley began exploring the idea of blending homeschooling with public schooling, keeping the best of each and making a hybrid more robust than either alone.

Total General Fund Expenditure = $2,374,518 Per Pupil Expenditure = $112.69

After negotiating a contract with School District #51, Mesa Valley Visionâ&#x20AC;&#x201D;Home and Community Program opened its doors for the first time. The 2008-2009 school year was the first of six great years of operation for MVV. Families liked the opportunities MVV provided, and the school did very well, getting excellent performance ratings. In 2013, it became clear that the structure of MVV as a contract school would be impossible to maintain and the difficult decision was made to close the doors of MVV at the end of the 2013-2014 school year. However, many people were not willing to let this great idea die. Too many students had benefited from being able to pursue a personalized learning plan supported by District and private resources. A group of people worked hard to create a new school which would fill the gap that MVV was leaving behind. This school would also be built on the solid principles of personalized education in a variety of environments. In early 2014, an application for Mesa Valley Community School to become a District #51 charter school was submitted for approval and the new school opened its doors for the 2014-2015 school year.

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Governmental Funds Mesa Valley Community School

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Governmental Funds Mesa Valley Community School

Summary Statement Mesa Valley Community School (11) (formerly Mesa Valley Vision-Home & Community Program)

GENERAL OPERATING FUND REVENUE: Capital Construction Fund State Student Per Pupil* Erate Projection Misc Fundraising Categorical Funding Per Pupil (SPED) Total Revenue EXPENDITURE: Salaries/Benefits Instructional Supplies Purchased Services Administrative Supplies/Dues Equipment/Furniture Staff Development/Travel Reserve (TABOR)/Contingency Custodial/Maintenance/Utilities Insurance Facility Lease Operating Expense Misc Expenditures Total Expenditure/Contingency Expenditure/Contingency+(-) Revenue Transfer from General Fund =$6,919.75. x 340.0* Fund Balance (Deficit) at Beginning of Year Fund Balance (Deficit) at End of Year

2012-13 Actual

2013-14 Actual

$0 1,528,286 0 0 0 $1,528,286

$0 1,714,634 0 0 0 $1,714,634

$0 1,857,713 0 0 0 $1,857,713

$74,986 0 0 0 14,550 $89,536

$85,000 0 14,760 2,000 14,550 $116,310

$682,477 177,123 472,211 45,634 137,383 1,979 0 11,479 0 0 0 0 $1,528,286 $0

$797,521 234,329 548,848 17,599 106,279 2,094 0 7,964 0 0 0 0 $1,714,634 $0

$882,087 326,983 510,058 10,746 122,881 140 0 4,818 0 0 0 0 $1,857,713 $0

$1,070,000 330,000 793,000 25,000 100,000 3,000 74,495 17,000 24,000 0 0 0 $2,436,495 ($2,346,959)

$1,157,274 685,000 110,300 9,620 5,000 5,500 85,049 27,000 53,772 112,608 113,395 10,000 $2,374,518 ($2,258,208)

2,393,620

2,352,715

0 $46,661

46,661 $141,168

0 $0

2014-15 Anticipated

2015-16 Adopted Budget

2011-12 Actual

Mesa Valley Community School (MVCS) creates an opportunity for learners to pursue a unique, individualized learning program supported by resources, technology and a learning community. Mesa Valley Community School became a Distirct Charter School for the 2014-15 School year. Previously, their program revenue and expenditures were included in the General Fund. * In 2014-15 the transfer procedure was changed to show Program Revenue as a transfer from General Fund.

135

Governmental Funds Mesa Valley Community School

2015-2016 Mesa Valley Community School District Transfer 2,352,715 Revenue Summary p Fund

85,000

Special Ed Revenue

14,550 0.59%

3.44% 16,760

Miscellaneous

0.68%

2,469,025

95.29%

District Transfer

Capital Construction Fund

Special Ed Revenue

Miscellaneous

2015-2016 Mesa Valley Community School Expenditure Summary 11.65% 1,157,274 Supplies/Equipment 823,015 Purchased Services 276,680 Staff Development/Trav 5,500 Custodial/Maintenance 27,000 Reserves 85,049 Salaries & Benefits

34.66%

0.23% 1.14% 3.58%

2,374,518 48.74%

Salaries & Benefits

Supplies/Equipment

Purchased Services

Staff Development/Travel

Custodial/Maintenance

Reserves

136

Governmental Funds Mesa Valley Community School

Mesa Valley Community School Board Adoption REVENUE: GENERAL OPERATING FUND Capital Construction Fund E-Rate Projection Misc Fundraising Special Ed Revenue Total Revenue Transfer from General Fund Beginning Fund Balance Total Beginning Fund Balance, Revenue, & Transfer EXPENDITURE: GENERAL OPERATING FUND Salaries & Benefits Purchased Services Supplies/Equipment Staff Development/Travel Custodial/Maintenance Reserves Total Expenditures Ending Fund Balance Total Expenditure & Ending Fund Balance

$85,000 14,760 2,000 14,550

$1,157,274 276,680 823,015 5,500 27,000 85,049

137

116,310 2,352,715 46,661 $2,515,686

$2,374,518 141,168 $2,515,686

Governmental Funds Mesa Valley Community School

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Governmental Funds Colorado Preschool Program

Colorado Preschool Program

Colorado preschool programs were established in January 1989, according to C.R.S. 22‐28‐104. “The purposes of the program are:  To serve four‐year‐ and five‐year‐old children who lack overall learning readiness due to significant family risk factors, who are in need of language development, or who are receiving services from the state department of human services pursuant to article 5 of title 26, C.R.S., as neglected or dependent children and who would benefit from participation in the state preschool program;  To determine the school districts in which participation in the state preschool program would be beneficial;  To establish criteria to be followed by school districts in establishing district preschool programs; and  To encourage parents to participate with their children in district preschool programs.” (C.R.S. 22‐28‐104 [1]) The 2001 legislature established SB 01‐123 concerning the required expenditure for the school district’s preschool and full day kindergarten programs. Guidelines for establishing this fund include:  For fiscal year 2001‐2002 and every year thereafter.  The district shall budget an amount equal to the district’s PPOR (per pupil operating revenue) multiplied by the district’s preschool FTE (October count).  Such budgeted amount shall be allocated to the “Preschool and Kindergarten Program Fund.” (SB 01‐123) Beginning in 2014‐15, the Colorado Preschool Program was approved for expansion by the Colorado General Assembly. Additional slots for ECARE (Early Childhood At‐Risk Enhancement) became available to allow the existing program to serve a greater number of CPP eligible preschool and kindergarten children. As a result of this legislation, District 51 applied for and received additional slots through ECARE. Fiscal year 2015‐2016 budget is based on 422.5 FTE. 422.5 X $6,919.75 = $2,923,594

139

Total Expenditure = $ 2,924,394 Per Pupil Expenditure = $ 138.79

Governmental Funds Colorado Preschool Program

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140

Governmental Funds Colorado Preschool Program

Summary Statement Colorado Preschool Program (19) 2011-12 Actual REVENUE: Program Revenue: Preschool* Interest Miscellaneous Total Revenue EXPENDITURE: CPP Preschool: Salaries Benefits In-service Contracted Service Field Trips Supplies/Materials Equipment Administrative Supplies/Equipment Transportation Administrative Costs Total CPP Preschool Expenditure E-Care Kindergarten: Salaries Benefits In-service Contracted Service Field Trips Supplies/Materials Equipment Administrative Supplies/Equipment Transportation

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

$1,304,013 1,509 0 $1,305,522

$1,523,426 1,271 0 $1,524,697

$1,585,507 787 0 $1,586,294

$0 668 0 $668

$0 800 0 $800

$804,732 270,027 6,757 191,352 0 11,205 1,600 16,938 0 0 $1,302,611

$934,321 327,068 96 192,491 0 9,435 0 13,759 0 0 $1,477,170

$971,474 364,951 3,150 183,872 0 14,494 0 22,391 0 0 $1,560,332

$1,261,464 452,008 5,087 192,491 0 78,823 718 37,271 0 0 $2,027,862

$1,232,584 456,800 10,000 192,491 0 18,225 15,000 130,620 0 146,180 $2,201,900

$0 0 0 0 0 0 0 0 0

$445,313 131,142 0 0 0 0 0 0 0

$560,175 162,319 0 0 0 0 0 0 0

Administrative Costs Total E-Care Kindergarten Expenditure Total Expenditure

2012-13 Actual

$576,455

$722,494

$1,302,611

$1,477,170

$1,560,332

$2,604,317

$2,924,394

Transfer from General Fund-Preschool*

$1,615,722

$1,678,039

Transfer from General Fund-Kindergarten*

$1,199,299

$1,245,555

$2,911

$47,527

$25,962

$211,372

257,269

260,180

307,707

333,669

545,041

$260,180

$307,707

$333,669

$545,041

Excess (Deficiency) of Revenue & Transfer GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Preschool FTE Kindergarten FTE Total FTE

212.5 0 212.5

215.5 0 215.5

243.0 0 243.0

2015-16 Adopted Budget Per Pupil Revenue $6,919.75 X 422.5 FTE = $2,923,594 * In 2014-15 the transfer procedure was changed to show Program Revenue as a transfer from General Fund.

141

242.5 180.0 422.5

Governmental Funds Colorado Preschool Program

2015-2016 Colorado Preschool Program Revenue Summary Transfer

$2,923,594

Interest

0.03%

800

99.97%

Transfer

Salaries

Interest

2015-2016 Colorado Preschool Program $1,792,759 Expenditure 61.30% Summary 619,119 21.17% 4.47% 5.00% 0.62% 10,000 0.51% 0.34% 6.58% 192,491 6.58% 0.34% 18,225 0.62%

Benefits In-service Contracted S Supplies/Ma Equipment ve

15,000 130,620

Administrativ 21.17%

146,180

$2,924,394

0.51% 4.47% 5.00% 100.00%

61.30%

Salaries

Benefits

In-service

Contracted Service

Supplies/Materials

Equipment

Administrative Supplies/Equipment

Administrative Costs

142

Governmental Funds Colorado Preschool Program

Colorado Preschool Program Board Adoption REVENUE: Beginning Fund Balance

$545,041

Interest

800

Transfer from General Fund

2,923,594

Total Beginning Fund Balance, Revenue, & Transfer

$3,469,435

EXPENDITURE: Salaries

$1,792,759

Benefits

619,119

In‐Service

10,000

Contracted Service

192,491

Supplies/Materials

18,225

Equipment

15,000

Administrative Supplies/Equipment

130,620

Administrative Costs

146,180

Total Expenditure

$2,924,394

Ending Fund Balance

545,041

Total Expenditure & Ending Fund Balance

$3,469,435

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Governmental Funds Colorado Preschool Program

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Special Revenue Fund Nutrition Services (Fund 21) Physical Activities (Fund 23) Beverage (Fund 27) Governmental Designated Purpose Grants (Fund 22, Sub-funds 70-99) Career Center Grant (Fund 26) Other Local Projects/Grants (Fund 28)

Special Revenue Funds

Summary Revenue and Expenditure History Special Revenue Fund 2011-12 Actual BEGINNING FUND BALANCE Nutrition Services Physical Activities Beverage Designated Purpose Grants Career Center Grant Other Local Grants TOTAL

2012-13 Actual

2013-14 Actual

2014-15 Re-Adopted Budget

2014-15 Anticipated

2015-16 Adopted Budget

$0 89,271 133,644 0 79,098 151,955 $453,968

$0 97,963 152,948 0 79,368 103,965 $434,244

$0 157,140 157,955 0 79,595 65,453 $460,143

$468,640 174,796 154,005 0 79,773 56,138 $933,352

$274,057 125,493 139,784 0 74,273 68,138 $681,745

REVENUE Nutrition Services Physical Activities Beverage Designated Purpose Grants Career Center Grant Other Local Grants TOTAL

$0 563,713 68,312 13,805,032 270 20,344 $14,457,671

$0 595,606 67,031 13,725,233 227 21,670 $14,409,767

$0 647,574 61,056 14,211,056 1,028 20,813 $14,941,527

$5,810,746 598,000 59,308 20,722,688 234,500 61,025 $27,486,267

$5,708,976 557,000 49,079 20,827,846 234,500 61,942 $27,439,343

$6,022,919 598,000 53,308 19,513,945 234,000 59,942 $26,482,114

EXPENDITURES Nutrition Services Physical Activities Beverage Designated Purpose Grants Career Center Grant Other Local Grants TOTAL

$0 640,211 49,008 13,805,032 0 68,334 $14,562,585

$0 556,619 62,024 13,725,233 0 60,183 $14,404,059

$0 650,108 65,006 14,211,056 850 30,128 $14,957,148

$5,951,482 639,190 59,308 20,722,688 240,000 51,025 $27,663,693

$5,903,559 626,493 63,300 20,827,846 240,000 49,942 $27,711,140

$6,022,919 640,500 53,308 19,513,945 240,000 49,942 $26,520,614

ADJUSTMENTS Nutrition Services Physical Activities Beverage Designated Purpose Grants Career Center Grant Other Local Grants TOTAL

$0 85,190 0 0 0 0 $85,190

$0 20,190 0 0 0 0 $20,190

ENDING FUND BALANCE Nutrition Services Physical Activities Beverage Designated Purpose Grants Career Center Grant Other Local Grants TOTAL

$0 97,963 152,948 0 79,368 103,965 $434,244

$0 157,140 157,955 0 79,595 65,453 $460,143

$0 174,796 154,005 0 79,773 56,138 $464,712

$327,904 153,796 154,005 0 74,273 66,138 $776,116

$274,057 125,493 139,784 0 74,273 68,138 $681,745

$274,057 103,183 139,784 0 68,273 78,138 $663,435

*CDE guidelines required that Nutrition Services be recorded as a Special Revenue Fund, not an Enterprise Fund beginning in 2014-2015.

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Special Revenue Funds Nutrition Services

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146

Special Revenue Funds Nutrition Services

Nutrition Services The Nutrition Services Special Revenue Fund accounts for the revenue and expenditures associated with the District's school breakfast and lunch programs. Funding is provided by food sales and the United States Department of Agriculture's National School Breakfast, Lunch, and Summer Food Programs.

147

Total Expenditure = $6,022,919 Per Pupil Expenditure = $285.84

Special Revenue Funds Nutrition Services

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Special Revenue Funds Nutrition Services

Summary Statement Nutrition Services (21) 2011-12 Actual REVENUE: Student Meals Ala Carte Lunch Sales Adult Meals Federal Reimbursement State Reimbursement Interest on Investment Miscellaneous Donated Commodities Total Revenue EXPENDITURE: Salaries and Benefits Food Non-Food Donated Commodities Total Expenditure Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Assigned to: Less Amount for Encumbrance Unassigned Fund Balance

2012-13 Actual

2013-14 Actual

2014-15 Anticpated

2015-16 Adopted Budget

$0 0 0 0 0 0 0 0 $0

$1,095,551 223,939 57,941 3,841,319 97,012 0 35,295 357,919 $5,708,976

$1,213,717 216,315 56,542 4,051,284 102,470 0 27,000 355,591 $6,022,919

$0 0 0 0 $0 $0

$2,800,237 2,179,380 566,023 357,919 $5,903,559 ($194,583)

$2,967,804 2,203,097 496,427 355,591 $6,022,919 $0

468,640

274,057

$274,057

0 $0

$0 0 0 $0

(25,000) $249,057

New guidance from CDE requires that Nutrition Services be recorded as a Special Revenue Fund in fund 21 beginning in 2014-15. Previously, it was classified as an Enterprise Fund in fund 51.

2014-15 beginning fund balance reflects change from Retained Earnings, which includes capital assets, to a fund balance where capital assets are not recorded.

149

Special Revenue Funds Nutrition Services

2015-2016 Nutrition Services Revenue Summary Meals

$1,486,574

Federal Reim

4,051,284

State Reimb

102,470

Donated Com

355,591

24.68% Miscellaneou

24.68% 67.26% 1.70% 0.45% 5.90% 100.00%

27,000

$6,022,919

5.90% 0.45%

67.26%

1.70%

Meals

Federal Reimbursement

Miscellaneous

Donated Commodities

State Reimbursement

2015-2016 Nutrition Services Expenditure Summary 5.90%

Salaries and Food

$2,967,804

8.24%

2,203,097

Non-Food

496,427

Donated Com

355,591

$6,022,919

49.28%

36.58%

Salaries and Benefits

Food

Non-Food

150

Donated Commodities

Special Revenue Funds Nutrition Services

Nutrition Services Board Adoption REVENUE: Student Breakfasts, Meals, Sack Lunches

$1,213,717

Ala Carte Sales

216,315

Adult & Foster Grandparent Meals

56,542

Federal Reimbursement - Breakfast and Lunch

4,051,284

State Reimbursement

102,470

Interest on Investment

Cash Rebates, Miscellaneous & Freezer

27,000

Donated Commodities

355,591

Total Revenue

$6,022,919

Beginning Fund Balance

274,057

Beginning Total Revenue & Beginning Fund Balance

$6,296,976

EXPENDITURE: Salaries & Benefits

$2,967,804

Food

2,203,097

Non-Food

496,427

Donated Commodities

355,591

Total Expenditure

$6,022,919

Reserve for Encumbrances

25,000

Ending Fund Balance

249,057

Total Expenditure & Reserves

$6,296,976

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Special Revenue Funds Nutrition Services

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Special Revenue Funds Physical Activity Fund

Physical Activities This fund accounts for most of the revenue and expenditures associated with athletic programs in the four high schools. Actual costs for student athletics and activities are split between two different funds. The General Fund covers salaries and benefits for coaches, activity sponsors, and athletic directors, as well as such indirect costs as maintaining athletic fields, utilities for athletic facilities, and supplies. Revenue from gate receipts and student participation fees are reported in the Physical Activities Fund. District 51 believes that student participation in athletic and activity programs is essential for a well-rounded education. In order to allow as many students as possible to participate, fees need to be kept within reasonable limits. Therefore, District 51 chooses to fund a part of the costs associated with these activities.

Total Expenditure = $640,500 Per Pupil Expenditure = $30.40

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Special Revenue Funds Physical Activity Fund

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154

Special Revenue Funds Physical Activities Fund

Summary Statement Physical Activities (23) 2011-12 Actual REVENUE: Athletic Fees/Passes Gate Receipts Misc Revenue Total Revenue EXPENDITURE: Playoffs Basketball, Girls Cheerleader/Poms Golf, Girls Soccer, Girls Softball, Girls Swimming, Girls Tennis, Girls Lacrosse, Girls Volleyball Baseball Basketball,Boys Football Golf, Boys Soccer, Boys Swimming, Boys Tennis, Boys Lacrosse, Boys Wrestling Cross Country Track Scholarships Athletic Trainers Contingency Vehicle Use Catastrophic Insurance Total Expenditure Excess (Deficiency) of Revenue Transfer for Transportation Transfer from General Fund Excess (Deficiency) of Revenue & Transfer GAAP Basis Fund Balance (Deficit) at Beginning of Year (Deficit) at End of Year

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

$258,821 247,078 57,814 $563,713

$324,507 211,799 59,300 $595,606

$332,872 214,936 99,766 $647,574

$290,000 210,000 57,000 $557,000

$308,000 230,000 60,000 $598,000

$115,256 37,958 10,876 5,825 18,918 23,698 9,264 5,354 27,032 32,100 31,347 41,308 111,085 5,741 17,810 5,518 4,137 33,417 30,905 9,785 26,600 0 23,327 7,228 5,722 $0

$87,986 40,054 9,951 6,582 17,939 19,462 5,875 6,089 18,740 33,103 29,043 40,591 101,462 5,613 14,663 5,387 5,136 29,010 33,529 8,204 15,153 656 0 0 22,391 0 $556,619

$110,523 42,167 13,379 3,525 16,107 20,784 11,853 6,351 30,518 36,155 35,554 48,366 101,250 6,540 17,694 8,128 3,151 26,171 31,356 9,769 27,206 19,698 2,000 0 21,863 0 $650,108

$102,240 39,819 12,528 7,150 16,450 22,087 10,384 6,325 25,000 39,546 23,900 38,239 108,324 6,752 18,752 4,200 5,044 25,000 39,722 9,831 23,700 10,000 18,000 7,500 1,000 5,000 $626,493

$101,000 41,500 15,000 8,000 17,000 29,250 11,500 6,500 25,000 34,500 28,750 40,200 104,000 8,000 16,500 4,500 6,500 25,000 31,800 12,000 26,500 5,000 5,000 10,000 20,000 7,500 $640,500

$640,211

($76,498) 85,190 0

$38,987 20,190 0

($2,534) 20,190 0

($69,493) 20,190 0

($42,500) 20,190 0

$8,692

$59,177

$17,656

($49,303)

($22,310)

89,271 $97,963

97,963 $157,140

157,140 $174,796

174,796 $125,493

125,493 $103,183

155

Special Revenue Funds Physical Activities Fund Athletic Fees/Pass Gate Receipts Misc Revenue

2015-2016 Physical Activities 51.51% Revenue 38.46% Summary

308000 230000 60000

10.03%

598000

100.00%

10.03%

51.51% 38.46%

Athletic Fees/Passes

Fall Sports Winter Sports Spring Sports Playoffs Cheerleaders/Pom Other Expenses 15.77%

Gate Receipts

Misc Revenue

2015-2016 Physical Activities 210750 Expenditure Summary 125000 141250 101000 7.42% 2.34% 15000 47500 640500

32.90%

22.05% 19.52%

Fall Sports

Winter Sports

Spring Sports

Playoffs

156

Cheerleaders/Poms

Other Expenses

Special Revenue Funds Physical Activity Fund

Physical Activities Board Adoption REVENUE: Athletic Fees/Passes

$308,000

Gate Receipts

230,000

Misc. Revenue

60,000

Total Revenue

$598,000

Transfer from General Fund

20,190 125,493

Beginning Fund Balance Total Beginning Fund Balance and Revenue

$743,683

EXPENDITURE: Cheerleaders

$15,000

Fall Sports

210,750

Winter Sports

125,000

Spring Sports

141,250

Playoffs

101,000

Contingency

10,000

Vehicle Use

20,000

Scholarships

5,000

Athletic Trainers

5,000

Catastrophic Insurance

7,500

Total Expenditure

$640,500

Ending Fund Balance

103,183

Total Expenditure and Ending Fund Balance

$743,683

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Special Revenue Funds Physical Activity Fund

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Special Revenue Funds Beverage Fund

Beverage The Beverage Fund is a Special Revenue Fund for District 51 that is set up to administer the “Sponsorship Agreement” to be an official sponsor of the District and exclusive supplier of certain types of beverage products sold, dispensed or otherwise made available at District facilities.

Total Expenditure = $53,308 Per Pupil Expenditure = $2.53

An agreement with Coke (Swire Pacific Holding Inc., a Delaware Corporation, Swire Coca-Cola, USA) was awarded December 2008. This agreement allows the District and Swire to comply with section 22-32-134.5 CRS, requiring healthy beverage policies in Colorado schools by June 1, 2009. Funds received from Coca-Cola will be distributed to the school’s SBA funds as per contract, and the remainder to be spent as per directives.

159

Special Revenue Funds Beverage Fund

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Special Revenue Funds Beverage Fund

Summary Statement Beverage (27) 2011-12 Actual REVENUE: Commissions Exclusivity - SBA Account In-Kind Electrical Interest Miscellaneous Total Revenue EXPENDITURE: SBA Accounts Staff Development Instructional Programs: Projects Recognition Support Supplies/Equipment Scholarships Travel Board Approved Programs Electrical Reimbursement Total Expenditure Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Assigned to: Less Amount for Encumbrance Unassigned Fund Balance

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

$67,857 0 0 0 455 0 $68,312

$59,290 0 0 7308 433 0 $67,031

$53,442 0 0 7308 306 0 $61,056

$42,000 0 0 6,804 275 0 $49,079

$46,000 0 0 7,308 0 0 $53,308

$29,922 4,063

$30,000 5,367

$30,067 6,664

$22,500 10,500

$20,000 7,000

4,403 5,148 0 0 0 0 5,472 $49,008 $19,304

11,446 5,000 2,188 0 0 715 7,308 $62,024 $5,007

11,967 5,000 0 0 0 4,000 7,308 $65,006 ($3,950)

17,000 0 0 0 0 6,000 7,300 $63,300 ($14,221)

9,000 4,000 0 0 0 6,000 7,308 $53,308 $0

133,644

152,948

157,955

154,005

139,784

$152,948

$157,955

$154,005

$139,784

0 $152,948

(6,400) $151,555

0 $154,005

(5,000) $134,784

161

Special Revenue Funds Beverage Fund

2015-2016 Beverage Revenue Summary

Commission Electrical

$46,000 7,308

86.29% 13.71%

13.71%

$53,308

86.29%

Commissions

Electrical

2015-2016 Beverage Expenditure Summary SBA Accoun

$20,000

Staff Develo 13.71% 7,000 New Projects

9,000

Recognition

4,000

Board Appro

6,000

Electrical Re

7,308

11.26%

53,308

7.50%

37.52% 13.13% 16.88% 7.50% 11.26% 13.71% 100.00%

37.52%

13.13%

16.88% SBA Accounts New Projects Board Approved Programs

Staff Development Recognition Electrical Reimbursement

162

Special Revenue Funds Beverage Fund

Beverage Board Adoption REVENUE: Commissions

$46,000

Electrical

$7,308

Total Revenue

$53,308

Beginning Fund Balance

139,784

Beginning Fund Balance & Total Revenue

$193,092

EXPENDITURE: SBA Accounts

$20,000

Staff Development

7,000

Programs: Projects

9,000

Recognition

4,000

Board Approved Programs

6,000

Electrical Reimbursement

7,308

Total Expenditure

$53,308

Reserve for Encumbrances

5,000

Ending Fund Balance

134,784

Total Expenditure & Ending Fund Balance

$193,092

163

Special Revenue Funds Beverage Fund

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Special Revenue Funds Governmental Designated Purpose Grants

Governmental Designated Purpose Grants Total Expenditure = $19,513,945 Per Pupil Expenditure = $926.10

The Governmental Designated Purpose Grants Fund accounts for revenues from federal, state, and local grants where expenditures are restricted to the specified purpose in the grant agreement. The district limited the number of state grants it accepted prior to 1999 because of limitations in revenue growth proscribed in an amendment to the state constitution. Voters approved the revenue limitations be lifted in a November 1999 election.

165

Special Revenue Funds Governmental Designated Purpose Grants

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166

Special Revenue Funds Governmental Designated Purpose Grants

Summary Statement Governmental Designated Purpose Grants (22) 2014-15 Anticipated

2015-16 Adopted Budget

12,581,661

$ 17,201,481

$ 15,935,963

1,629,395

3,626,365

3,577,982

$ 13,725,233

$14,211,056

$20,827,846

$19,513,945

$472,990

$333,258

$334,226

2011-12 Actual

2012-13 Actual

2013-14 Actual

$ 12,713,612

$ 12,291,715

1,091,420

1,433,517

$ 13,805,032 $339,081

REVENUE: Federal State & Local Total Revenue EXPENDITURE: 21st Century Community Learning Centers 21st Century Local Before/After School Advanced Placement Disadvantaged Students Aid for Homeless Families

6,174

9,344

3,240

367

754

15,000

1,511

2,085

4,006

22,398

ARVD Heart to Hope CPR/AED Trainng

2,166

2,834

3,374

Attendance Incentives for Students

3,000

2,165

1,558

3,877

3,741

222

178

1,000

Ameteck REACH Homeless Grant

Bacon Family Foundaton Bacon Family Foundaton - Mesa County Partnership for Children and Families -Bullying Focus Group Grant Business Education 51 Foundation CDC Technical Assistance Charter School Capital Construction Child Care Development Fund

4,656

10,338

12,949

28,333

121,089

125,000

22,099

12,496

7,266

30,000

Child Care Development Fund: Readiness

179

721

566

Colorado Curriculum Building Program

1,290

Colorado Health Foundation Colorado Health Foundation-Nutrition Services Meals from Scratch

13,500

273,168

1,832

238,000

265,011

923

Colorado Legacy Foundation

50,790

9,978

20,810

47,610

Colorado Library Program

5,681

5,541

Colorado READ Act Colorado Wraparound Collaborative Management Grant through the Family and Adolescent Partnership

83,782

1,223,481

1,200,000

231

169

Community Partnership

1,118

1,120

Denver Foundation Developmental Evaluation Clinic Early Literacy Grant Program Education for Homeless Children/Youth Educator Effectiveness Liaison Elementary & Secondary Education Act, Title V, Part D Funds for the Improvement of Education (FIE) (FCCHP)

ELPA PD & Student Support

13,672

1,698

4,342

117

40,000

31,933 223,000

222,190

252,336

38,203

37,000

38,900

30,000

25,000

53,174

252,788

150,000

167

Special Revenue Funds Governmental Designated Purpose Grants

Summary Statement Governmental Designated Purpose Grants (22) 2011-12 Actual El Pomar Foundation Encana Oil & Gas Grant Expelled and At-Risk Student Services Grant Expelled and At-Risk Student Services Grant Truancy Reduction Grant Fidelity Charitable Trust Gifted & Talented Gifted & Talented Regional Grant Gifted & Talented Universal Screening Grant Great Outdoors Colorado

2012-13 Actual

2013-14 Actual

2015-16 Adopted Budget

2014-15 Anticipated

64,313

11,004

1,843

4,340

156

129,960

71,089

11,967

233,507

175,130

116,754

10,000

207,124

207,852

203,730

208,000

68,275

69,279

69,878

70,510

70,000

30,758

30,000 114,000

37,642

53,376

31,436

40,072

798

162

430

135

494

820

629

Local Child Care Development Fund

1,380

4,516

1,132

2,500

3,000

Local STEPS Fund

2,327

3,522

10,000

0 0

High School Graduation Initiative Jarod Polis Foundation Jewish Comm Center- REACH High School K-12 Tobacco Prevention Initiative

Lowe's Charitable Foundation Macerich Foundation

1,000

Maternal and Child Health Services Medicaid Mesa County Emergency Group - CPR and AED Training Grant Mesa County Federal Mineral Lease

3,691

602,789

717,618

849,861

3,810,139

0 0

1,121 0

0 1,221

0 148,780

0 0

10,697

9,000

5,999

1,602

Mesa County Human Services Food for Thought Mesa County Medical Society Alliance â&#x20AC;&#x201C; SAVE (Stop Americaâ&#x20AC;&#x2122;s Violence Everywhere) Personal Safety Training Grant

1,077

196

Mesa Program Local Match Grant

Middle School Physics

286,000

434,281

489,401

570,153

616,427

620,000

Migrant Scholarship & Local Funds

Migrant Education

2,629

3,000

National Farm to School Network

1,000

National Math & Science Initiative

129,715

Project Aware

50,000

13,437

737

25,655

81,700

54,293

84,876

35,000

2,488

Promotions of School safety or Substance Abuse Prevention Project Public Safety Partnership & Community Policing Grant Recovery Act Race to the Top Race to the Top Early Childhood Readiness Assessment

168

Special Revenue Funds Governmental Designated Purpose Grants

Summary Statement Governmental Designated Purpose Grants (22) 2011-12 Actual Read to Achieve Redlands Lions Club Anti-Bullying River Front Commission Safeway Food for Thought

2012-13 Actual

2013-14 Actual

2015-16 Adopted Budget

2014-15 Anticipated

215,604

250,655

130

370

2,039

3,299

1,494

1,702

2,890

201

287,470

250,710

253,027

281,574

100,000

School Improvement Grant

879,699

1,188,108

599,361

348,365

200,000

School to Work Alliance

388,757

392,045

404,600

410,000

2,000

165,484

178,574

154,421

191,470

180,000

6,195

2,961

School Counselor Corps Grant Program

Share Our Strength Special Ed - Preschool Grants Special Ed - State Program Improvement Grant Special Ed - Personnel Dev Improvement Services Special Education

416

4,591,459

3,894,145

3,709,037

4,312,012

4,100,000

Special Purpose Grant Funds

400,000

State Alcohol Prevention Program

1,000

Substance Abuse Prevention Iniative

64,400

Taylor Playground Fund TBI Trust Fund

9,000

354

95,849

142,705

102,787

56,354

3,146,937

3,049,250

3,929,617

4,721,787

4,876,076

2,384

7,380

Temporary Assistance for Needy Families Title I Title I Distinguished Schools Title I Summer School

313,640

Title I, Recruitment & Retention

43,433

Title I Prevention Integration Grant

82,663

Title I School Improvement Partnership

48,772

124,630

2,962

923,413

864,432

671,879

1,104,903

1,265,239

Title II, Part B, Math & Science Partnership

1,233

663,613

556,445

Title II, Part D - Power Ed

4,066

Title II, Part A, Improving Teacher Quality

Title II, Part D Technology Title III, Part A: ELL

1,813

314,713

240,571

73,939

66,351

77,541 66,400

Title III, Part A: ELL Competitive

3,556

73,444

Title V, Part B: Public Charter School Grant

150,476

236,807

196,500

Tony Grampsas Youth Services Program

84,717

155,533

148,364

153,827

137,432

147,837

160,000

447

10,300

3,101

5,489 $13,805,032

13,512 $13,725,233

9,691 $14,211,056

36,309 $20,827,846

27,500 $19,513,945

Vocational Ed/Tech Prep Western Colorado Community Foundation Wilson Family Foundation Total Expenditure

169

Special Revenue Funds Governmental Designated Purpose Grants Federal

$ 15,935,963

2015-2016 Governmental Designated Purpose Grants State & Loca 3,577,982 $ 19,513,945 Revenue & Expenditure Summary 18.34%

81.66%

Federal

State & Local

170

Special Revenue Funds Governmental Designated Purpose Grants

Governmental Designated Purpose Grants Board Adoption REVENUE: Federal

$15,935,963

State and Local

3,577,982

Total Revenue

$19,513,945

Beginning Fund Balance

Total Beginning Fund Balance and Revenue

$19,513,945

EXPENDITURE: Federal

$15,935,963

State and Local

3,577,982

Total Expenditure Ending Fund Balance Total Ending Fund Balance and Expenditures

$19,513,945 0 $19,513,945

171

Mesa County Valley School District 51 2015-2016 Governmental Designated-Purpose Grant Budgets (22) Fund 22 Grant #

C.F.D.A. PROGRAM TITLE

C.F.D.A. Program #

Amount of Expenditure

Authorized Signer

Contact Accountant Authorized Signer for Appropriation & YEAR END Expenditure Transfers

U.S. DEPARTMENT OF EDUCATION 4010 7010-994 & 996 8010 4011 4027 4048 5126 4173 5196 5318-116 4365

4367

5365 7377-643 7377-396 4413

Passed through state: Title I, Part A: Improving Basic Programs Operated by Sch

84.010

4,832,648 Cheryl Taylor #

6/30/2016

Angela Slaven

Title I, Part A: Improving Basic Programs Operated by Sch Title I, Part A: Improving Basic Programs Operated by Sch Title I, Part C: Education of Migrant Children Special Education - Grants to States Vocational Education, Basic Grants to States School to Work Alliance Program Special Education - Preschool Grants Education for Homeless Children and Youth Title II Part D Enhancing Ed Through Tech Power Educatio

84.010 84.010 84.011 84.027 84.048 84.126 84.173 84.196 84.318

43,428 7,380 620,000 4,100,000 160,000 410,000 180,000 38,900 4,066

6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016

Angela Slaven Angela Slaven Diane Raine Diane Raine Diane Raine Diane Raine Diane Raine Angela Slaven Diane Raine

Title III, Part A: English Language Acquisition, Language Enhancement, and Academic Achievement Title II, Part A, Teacher & Principal Training and Recruiting

84.365 84.367

77,541 Cheryl Taylor + 1,265,239 Cheryl Taylor +

6/30/2016 6/30/2016

Angela Slaven Angela Slaven

6/30/2016 9/30/2016 9/30/2015 6/30/2016

Diane Raine Angela Slaven Angela Slaven Diane Raine

6/30/2016 6/30/2016 6/30/2016

Diane Raine Diane Raine Diane Raine

566 Tanya Skalecki =

6/30/2016

Angela Slaven

50,000 Susana Wittrock

6/30/2016

Diane Raine

6/30/2016

Angela Slaven

6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016 6/30/2016

Angela Slaven Angela Slaven Angela Slaven Angela Slaven Diane Raine Diane Raine Angela Slaven Diane Raine Diane Raine Diane Raine Diane Raine

Title III, Part A: English Language Acquisition, Language Enhancement, and Academic Achievement Competitive School Improvement Grants School Improvement Grants Race to the Top Total U.S. Department of Education

84.365 84.377 84.377 84.413A

66,400 100,000 100,000 35,000 12,040,602

Cheryl Taylor # Cheryl Taylor # Susana Wittrock Tanya Skalecki * Matt Diers Tanya Skalecki @ * Tanya Skalecki * Susana Wittrock ~ Yogi Cherp

Leigh Grasso Ron Roybal *** Ron Roybal *** Colleen Martin

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 386-7283 7283 7596 7596-606

7243

Passed through state: CDC Steps to a Healthier US CDC Investigations and Technical Assistance Child Care Development Fund Passed through other government Child Care Development Fund: Readiness Grant

93.283 93.283 93.596

4,601 Leigh Grasso 55 Eric Nilson 30,000 Don Trujillo

93.596

Passed directly from U.S. Department of Health and Human Services Substance Abuse & Mental Health Services Projects of 93.243 Regional and National Significance Total U.S. Department of Health and Human Services

85,222

Total Federal Financial Assistance

$ 12,125,824

CENTERS FOR MEDICARE AND MEDICAID SERVICES 9003

Medical Assistance Program

93.778

Total Federal Funding 0007 0009-606 0009-741 0010 0011 0023 0025 0029 0031 0039 0041

STATE AND LOCAL GRANTS Middle School Physics Western Colorado Community Foundation Western Colorado Community Foundation Aid for Homeless Families Migrant Scholarship Fund Community Partners Local Fund Developmental Evaluation Clinic Encana Oil & Gas Migrant Local Mesa Program Local Match River Front Commission

3,810,139 Tanya Skalecki ** $ 15,935,963

None None None None None None None None None None None

286,000 300 2,801 15,000 126 1,120 31,933 156 2,874 18 2,890

172

Tony Giurado Jennifer Smyth Dan Sharp Susana Wittrock ~ Susana Wittrock Terri Wells Tanya Skalecki * Susana Wittrock Susanna Wittrock Susana Wittrock Cheryl Taylor

Mesa County Valley School District 51 2015-2016 Governmental Designated-Purpose Grant Budgets (22) Fund 22 Grant # 0046-740 0048 0049 0053 0059 0060 0061 0063 0087 0095 0158 0186 0283 0596 2005 3313-950 3113-954 3113-956 3139 3150-605 3150-644 3183-644 3192-392 3203 3206 3221 3228 3950 3970-605 3971

C.F.D.A. Program C.F.D.A. PROGRAM TITLE # Colorado Health Foundation-Raise the Bar None Wilson Family Foundation None Ametek Employees and Ametek Foundation REACH Grant None Jared Polis Foundation None ARVD Heart to Hope CPR/AED Training None National Farm to School Network None Attendance Incentives for Students None Taylor Playground Fund None Local 21st Century None Bacon Family Foundation None Safeway (Food for Thought Program) None 51 Foundation None Local STEPS Matching Program None Local Child Care Development Fund None Great Outdoors Colorado None Charter School Capital Construction Independence Acade None Charter School Capital Construction Juniper Ridge None Charter School Capital Construction Mesa Valley None ELPA PD & Student Support None Gifted and Talented Student Education None State Gifted & Talented Regional Grant None Expelled and At-Risk Student Services State Grant - Truan None School Counselor Corps None Early Literacy Grant Program None Colorado READ Act None Educator Effectiveness Liason None Gifted & Talented Universal Screening Grant None Tony Grampsas Youth Services Prevention Grant None K-12 Tobacco Prevention Initiative None State Alcohol Prevention Program None Total State and Local Grants

Amount of Expenditure 238,000 27,500 22,398 162 3,374 1,000 3,000 9,000 80 3,741 71 1,000 3,522 3,000 114,000 30,000 35,000 60,000 150,000 208,000 70,000 116,754 100,000 223,000 1,200,000 25,000 30,000 155,533 629 1,000 $ 3,177,982

Total Federal, State, and Local Grants

$ 19,113,945

Authorized Signer Dan Sharp Yogi Cherp Susana Wittrock ~ Tanya Skalecki * Tanya Marvin Dan Sharp Susana Wittrock ~ Jennifer Morrell Yogi Cherp Don Trujillo Terri Wells Tanya Skalecki # Sheila Naski Don Trujillo Jennifer Morrell Vi Crawford Vi Crawford Vi Crawford Leigh Grasso !! Leigh Grasso !! Leigh Grasso !! Susana Wittrock ~ Matt Diers Cheryl Taylor -Cheryl Taylor Steve States Leigh Grasso !! Susana Wittrock ~ Sheila Naski Ari Goldberg

Contact Accountant Authorized Signer for Appropriation & YEAR END Expenditure Transfers 6/30/2016 Angela Slaven 6/30/2016 Diane Raine 6/30/2016 Angela Slaven 6/30/2016 Diane Raine 6/30/2016 Angela Slaven 6/30/2016 Angela Slaven 6/30/2016 Angela Slaven 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2015 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Angela Slaven 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2016 Diane Raine 6/30/2015 Diane Raine 6/30/2016 Angela Slaven 6/30/2016 Diane Raine 6/30/2016 Diane Raine

OTHER LOCAL PROGRAMS 0000

Special Purpose Grant Funds

None

400,000 Tanya Skalecki #

Total Governmental Designated-Purpose Grants Fund Projected Revenu $ 19,513,945

173

6/30/2016

Angela Slaven

TIC Mark Legend for 2015-16 Government Designated-Purpose Grants in Fund 22 The following are also Authorized Signers: * @ # & ** !! -> ~ ++ ! + ^ ^^ = ***

Joyce Davis Pat Chapin Cheryl Taylor, Kathy Wallace Brigitte Sundermann, Jeff Piper Tanya Marvin, Joyce Davis Heather Baskin Corresponding Principals: Supplies < $1000 only Executive Area Directors - Middle Schools - Mary Jones High Schools - Matt Diers, Elementary Schools - Cheryl Taylor, Steve States Cathy Haller Connie Robbins-Brady Supplies only Cheryl Taylor, Tanya Skalecki, Brenda Wallace Leigh Grasso, Cheryl Taylor Cheryl Taylor and Ron Roybal Cheryl Taylor Joyce Davis and Kim Self Cheryl Taylor

174

Special Revenue Funds Career Center Grant

Career Center Grant This fund accounts for the use of a donation specified to purchase sites and construct buildings/houses by students in the Career Center program.

Total Expenditure = $240,000 Per Pupil Expenditure = $11.39

175

Special Revenue Funds Career Center Grant

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176

Special Revenue Funds Career Center Grant

Summary Statement Career Center Grant (26) 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

REVENUE: Local/Charitable Donation Sale Proceeds Interest Total Revenue

$0 0

$0 850

$30,000 200,000

270

227

178

4,500

4,000

$270

$227

$1,028

$234,500

$234,000

$850

$200,000

EXPENDITURES: Construction Costs Land Purchase Total Expenditure Excess (Deficiency) of Revenue

40,000

$850

$240,000

$270

$227

$178

79,098 $79,368

79,368 $79,595

79,595 $79,773

($5,500)

($6,000)

79,773 $74,273

74,273 $68,273

BUDGETARY FUND BALANCE: Beginning of Year End of Year

177

Special Revenue Funds Career Center Grant

2015-2016 Career Center12.82% Grant Revenue Summary Local/Charita $30,000 Sale Procee Interest

200,000 4,000

$234,000

85.47% 1.71% 100.00%

1.71%

12.82%

85.47%

Local/Charitable Donation

Sale Proceeds

Interest

2015-2016 Career Center Grant Expenditure Summary Construction $200,000 Land Purcha

40,000

16.67%

83.33%

Construction Costs

178

Land Purchase

Special Revenue Funds Career Center Grant

Career Center Grant Board Adoption REVENUE: Charitable Donation

$30,000

Sale Proceeds

200,000

Interest

4,000

Total Revenue

$234,000

Beginning Fund Balance

74,273

Total Beginning Fund Balance & Revenue

$308,273

EXPENDITURE: Construction Costs

$200,000

Land Purchase

40,000

Total Expenditure

$240,000

Ending Fund Balance

68,273

Total Expenditure & Ending Fund Balance

$308,273

179

Special Revenue Funds Career Center Grant

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180

Special Revenue Funds Other Local Projects/Grants

Other Local Projects/Grants This fund accounts for locally funded grants/tuition that are designated for a specific purpose. A list of the grants is included on the summary page.

181

Total Expenditure = $49,942 Per Pupil Expenditure = $2.37

Special Revenue Funds Other Local Projects/Grants

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182

Special Revenue Funds Other Local Projects/Grants

Summary Statement Other Local Projects/Grants (28) 2011-12 Actual

2012-13 Actual

2013-14 Actual

2015-16 Adopted Budget

2014-15 Anticipated

REVENUE: Tuition Local Grants Total Revenue: EXPENDITURE: Art Heritage Donations District Sponsored Seminars R-5 On-line Classes P.U.L.S.E. Program Wells Fargo/ILP Grant Total Expenditure Excess (Deficiency) of Revenue BUDGETARY FUND BALANCE: Beginning of Year End of Year

$19,245

$17,950

$16,230

$50,000

1,099

3,720

4,583

11,942

9,942

$20,344

$21,670

$20,813

$61,942

$59,942

330

1,838

1,915

6,000

1,000

67,021

56,863

27,583

40,000

983

1,481

630

0 $68,334 -$47,990

0 $60,183 -$38,512

0 $30,128 -$9,315

2,942 $49,942 $12,000

2,942 $49,942 $10,000

151,955 $103,965

103,965 $65,453

65,453 $56,138

56,138 $68,138

68,138 $78,138

183

Special Revenue Funds Other Local Projects/Grants

2015-2016 Other Local Projects/Grants $50,000 83.41% Revenue Summary Local Grants 9,942 16.59% Tuition

16.59%

$59,942

83.41%

Tuition

Local Grants

2015-2016 Other Local Projects/Grants Expenditure Summary Art Heritage $6,000 District Spon 2.00% R-5 On-line C

12.01% Wells Fargo/

1,000 40,000 2,942 49,942

80.09%

5.89%

Art Heritage Donations

District Sponsored Seminars

R-5 On-line Classes

Wells Fargo/ILP Grant

184

Special Revenue Funds Other Local Projects/Grants

Other Local Projects/Grant Board Adoption REVENUE: Tuition

$50,000

Local Grants

9,942

Total Revenue

$59,942

Beginning Fund Balance

68,138

Total Beginning Fund Balance & Revenue

$128,080

EXPENDITURE: Art Heritage Donations

6,000

District Sponsored Seminars

1,000

R-5 On-line Classes

40,000

P.U.L.S.E. Program

Wells Fargo/ILP Grant

2,942

Total Expenditure

$49,942

Ending Fund Balance Total Expenditure & Ending Fund Balance

78,138 $128,080

185

Special Revenue Funds Other Local Projects/Grants

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186

Debt Service Fund Bond Redemption (Fund 31)

Debt Service Fund Bond Redemption

Summary Revenue and Expenditure History Bond Redemption Fund 2014-15 Re-Adopted Budget

2012-13 Actual

2013-14 Actual

$11,547,592

$10,386,325

$10,851,939

$10,826,867

$10,928,663

REVENUE

98,297,044

19,356,566

10,954,691

11,134,531

11,076,634

11,134,531

EXPENDITURES

99,458,311

18,890,951

10,979,763

10,974,838

10,985,113

$10,386,325

$10,851,940

$10,826,867

$10,986,560

$10,928,663

$11,078,081

5.640

6.640

6.950

6.990

BEGINNNING FUND BALANCE

ENDING FUND BALANCE Mill Levy Assesed Value

1,737,738,630

1,721,134,040

1,610,605,670

187

1,584,339,243

2014-15 Anticipated

2015-16 Adopted Budget

2011-12 Actual

1,584,339,243

Debt Service Fund Bond Redemption

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188

Debt Service Fund Bond Redemption

Bond Redemption The Bond Redemption Fund is required by state law to provide revenue for repayment of bonded indebtedness which has been approved by the voters. Property taxes are levied each year in an amount sufficient to cover only the required principal and interest payments. These are long term obligations of the school district and by law, monies in this fund cannot be used for any purpose other than to retire voter approved debt. Colorado Revised Statues, Section 22-42-104, provides a maximum bonded indebtedness of "twenty percent of the latest valuation for assessment of the taxable property in such district, as certified by the assessor to the board of county commissioners." This Bond Redemption Fund Budget Summary accounts for the property taxes received and the payment of principal and interest on the districtâ&#x20AC;&#x2122;s 1996 General Obligation Bonds approved by the voters in November 1996. These bonds were approved to build two new elementary schools and one middle school, as well as to extend current building capacities. For more information, see the Capital Project Building Fund. This fund also accounts for the 2004 General Obligation Bonds approved by the voters in November 2004. These bonds were approved to build 2 elementary schools and an 8/9 school, replace a middle school and an alternative school, and provide maintenance and upgrades to existing sites.

189

Total Expenditure = $10,985,113 Per Pupil Expenditure = $521.34

Debt Service Fund Bond Redemption

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190

Debt Service Fund Bond Redemption

Summary Statement Bond Redemption (31)

REVENUE: Local Property Taxes Delinquent Taxes Bond Principal/Redunding Premium/Discount Total Revenue EXPENDITURE: Bond Principal: 2004 Capital Improvement 2004 Refinance 2011 Series 2004A Series 2004 Series 2012 Refinance Bond Interest Coupons Redeemed: 2004 Capital Improvement 2004 Refinance 2011 Series 2004A Series 2004 Series 2012 Refinance Bond Refinance Total Expenditure Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Mill Levy Assessed Value

2012-13 Actual

$9,823,706 86,794 76,575,000 11,811,544 $98,297,044

$11,347,851 55,425 7,564,632 388,658 $19,356,566

$10,901,575 53,116 0 0 $10,954,691

$0 0 3,025,000 2,870,000 0 0

$0 0 175,000 3,175,000 3,015,000 100,000

$0 0 175,000 3,325,000 3,155,000 125,000

$0 0 175,000 3,475,000 3,305,000 125,000

$0 0 175,000 0 3,440,000 3,750,000

$0 0 2,316,046 845,565 736,656 0 89,665,044 $99,458,311

$0 0 3,346,750 385,500 594,116 150,927 7,948,658 $18,890,951

$0 0 3,343,250 235,500 445,525 175,488 0 $10,979,763

$0 0 3,339,750 79,500 302,600 172,988 0 $10,974,838

$0 0 3,336,250 0 153,250 130,613 0 $10,985,113

($1,161,267)

$465,615

$101,796

$149,418

10,851,939

10,826,867

10,928,663

$10,826,867 6.950 $1,610,605,670 •

$10,928,663 6.990 $1,584,339,243*

$11,078,081 6.990 $1,584,339,243*

11,547,592 $10,386,325 5.640 $1,737,738,630@

10,386,325 $10,851,940 6.640 $1,721,134,040

# Certification of Mill Levy December 14, 2010 @

Certification of Mill Levy December 13, 2011



Certification of Mill Levy December 11, 2012

• Certification of Mill Levy December 10, 2013 * Certification of Mill Levy December 12, 2014

191

2013-14 Actual

2015-16 Adopted Budget

2011-12 Actual

($25,072)

2014-15 Anticipated $

11,009,918 66,716 0 0 11,076,634

11,074,531 60,000 0 0 11,134,531

Debt Service Fund Bond Redemption

2015-2016 Bond Redemption Revenue Summary Local Proper $11,074,531 Delinquent T

60,000

0.54%

99.46%

Local Property Taxes

Delinquent Taxes

Colorado Revised Statute 22-45-103(b) requires that tax levies for bonded indebtedness be recorded in a Bond Redemption fund. The sole revenue in this fund is from property tax receipts. The projected mill levy for 2015-2016 is 6.99, based on assessed valuation of $1,584,339,243.

2015-2016 Bond Redemption Expenditure Summary 32.95% 7,365,000 Principal Interest 3,620,113 10,985,113

67.05% Principal

Interest

The expenditures for this fund in 2015-2016 are the principal and interest payments for the principal amount of $4,940,000 remaining on the 2004 obligation bond, the series 2011 bonds principal amount of $76,050,000 and the series 2012 bonds principal amount of $7,210,000. See the Debt Service amortization schedules on the following pages.

192

Debt Service Fund Bond Redemption

Bond Redemption Board Adoption REVENUE: Local Property Taxes (net)

$11,074,531

Delinquent Taxes

60,000

Total Revenue

$11,134,531

Beginnning Fund Balance

10,928,663

Total Beginning Fund Balance & Revenue

$22,063,194

EXPENDITURE: Principal

$7,365,000

Interest

3,620,113

Bond Refinance

Total Expenditure

$10,985,113

Ending Fund Balance

11,078,081

Total Expenditure & Ending Fund Balance

$22,063,194

Computation of Legal Debt Limit Estimated 2014 Assessed Valuation for Collection Year 2015*

$1,584,339,243

Legal Debt Limit Percentage (C.R.S. 22-42-104)

20%

Legal Debt Limit

$316,867,849

AMOUNT OF DEBT APPLICABLE TO DEBT LIMIT: Total Bonded Debt Outstanding as of End of Fiscal Year 2015-2016

(80,835,000)

Legal Debt Margin

$236,032,849

* Certification of Mill Levy December 12, 2014

Percentage of District Debt to Legal Limit 20.33%

79.67%

Legal Limit

District Debt

State statutes limit the amount of general obligation debt a governmental entity may issue to 20% of its total assessed valuation. The current debt limitation for the District is $316,867,849 which is in excess of the Districtâ&#x20AC;&#x2122;s outstanding general obligation debt. The debt margin remaining would allow for future bond elections.

193

Debt Service Fund Bond Redemption

Debt Service Schedule Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 6/1/2015 12/1/2015 6/1/2016 12/1/2016 6/1/2017 12/1/2017 6/1/3018 12/1/2018 6/1/2019 12/1/2019 6/1/2020 12/1/2020 6/1/2021 12/1/2021 6/1/2022 12/1/2022 6/1/2023 12/1/2023 6/1/2024 12/1/2024 6/1/2025 TOTAL

Principal

Combined Schedule

$10,595,000.00

Interest $2,236,690.63 $2,299,248.75 $2,178,043.75 $2,178,043.75 $2,021,718.75 $2,021,718.75 $1,873,118.75 $1,873,118.75 $1,746,993.75 $1,746,993.75 $1,565,618.75 $1,565,618.75 $1,436,831.25 $1,436,831.25 $1,295,156.25 $1,295,156.25 $1,154,118.75 $1,154,118.75 $938,856.25 $938,856.25 $754,312.50 $754,312.50 $513,062.50 $513,062.50 $261,812.50 $261,812.50

$108,525,000.00

$36,015,226.88

$6,465,000.00 $6,780,000.00 $7,080,000.00 $7,365,000.00 $7,625,000.00 $7,980,000.00 $8,265,000.00 $8,535,000.00 $8,825,000.00 $9,260,000.00 $9,650,000.00 $10,100,000.00

194

Total Principal $6,465,000.00 $6,780,000.00 $7,080,000.00 $7,365,000.00 $7,625,000.00 $7,980,000.00 $8,265,000.00 $8,535,000.00 $8,825,000.00 $9,260,000.00 $9,650,000.00 $10,100,000.00 $10,595,000.00 $108,525,000.00

Fiscal $2,236,690.63 $10,942,292.50 $10,979,762.50 $10,974,837.50 $10,985,112.50 $10,937,612.50 $10,982,450.00 $10,996,987.50 $10,984,275.00 $10,917,975.00 $10,953,168.75 $10,917,375.00 $10,874,875.00 $10,856,812.50 $144,540,226.88

Debt Service Fund Bond Redemption

Debt Service Schedule Series 2012 Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 6/1/2015 12/1/2015 6/1/2016 12/1/2016 6/1/2017 12/1/2017 6/1/3018 12/1/2018 6/1/2019 12/1/2019 6/1/2020 12/1/2020 6/1/2021 12/1/2021 6/1/2022 12/1/2022 6/1/2023 12/1/2023 6/1/2024 12/1/2024 6/1/2025 TOTAL

Principal

Rate

Principal

Rate

$100,000.00 2.00% $125,000.00 2.00% $125,000.00 2.00% $3,025,000.00 2.00%

$725,000.00 3.00%

$450,000.00 2.00% $155,000.00 4.00% $525,000.00 4.00% $1,520,000.00 2.25% $390,000.00 2.25% $75,000.00 2.25% $0.00 0.00% $100,000.00 2.50% $245,000.00 2.50% $6,835,000.00

$725,000.00

195

Interest $62,558.13 $88,368.75 $88,368.75 $87,118.75 $87,118.75 $85,868.75 $85,868.75 $44,743.75 $44,743.75 $40,243.75 $40,243.75 $37,143.75 $37,143.75 $26,643.75 $26,643.75 $9,543.75 $9,543.75 $5,156.25 $5,156.25 $4,312.50 $4,312.50 $4,312.50 $4,312.50 $3,062.50 $3,062.50 $935,595.63

Total Principal & Interest $250,926.88 $300,487.50 $297,987.50 $3,155,612.50 $534,987.50 $232,387.50 $588,787.50 $1,556,187.50 $404,700.00 $84,468.75 $8,625.00 $107,375.00 $248,062.50 $7,770,595.63

Debt Service Fund Bond Redemption

Debt Service Schedule Series 2011 Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 6/1/2015 12/1/2015 6/1/2016 12/1/2016 6/1/2017 12/1/2017 6/1/3018 12/1/2018 6/1/2019 12/1/2019 6/1/2020 12/1/2020 6/1/2021 12/1/2021 6/1/2022 12/1/2022 6/1/2023 12/1/2023 6/1/2024 12/1/2024 6/1/2025 TOTAL

Principal

Rate

Principal

Rate

Principal

Rate

$175,000.00 2.00% $175,000.00 2.00% $175,000.00 2.00% $175,000.00 2.00% $5,675,000.00 5.00% $6,325,000.00 3.50%

$1,500,000.00 2.00%

$5,040,000.00 4.00%

$2,700,000.00 2.25%

$3,000,000.00 5.00%

$3,015,000.00 2.50%

$1,000,000.00 2.25%

$8,435,000.00 5.00% $9,185,000.00 4.00% $9,650,000.00 5.00% $10,000,000.00 5.00% $10,350,000.00 5.00% $68,360,000.00

$7,215,000.00

$1,000,000.00

196

Interest $1,674,250.00 $1,674,250.00 $1,672,500.00 $1,672,500.00 $1,670,750.00 $1,670,750.00 $1,669,000.00 $1,669,000.00 $1,667,250.00 $1,667,250.00 $1,525,375.00 $1,525,375.00 $1,399,687.50 $1,399,687.50 $1,268,512.50 $1,268,512.50 $1,144,575.00 $1,144,575.00 $933,700.00 $933,700.00 $750,000.00 $750,000.00 $508,750.00 $508,750.00 $258,750.00 $258,750.00 $32,286,200.00

Total Principal & Interest $1,674,250.00 $3,521,750.00 $3,518,250.00 $3,514,750.00 $3,511,250.00 $8,867,625.00 $9,250,062.50 $7,708,200.00 $5,413,087.50 $10,513,275.00 $10,868,700.00 $10,908,750.00 $10,767,500.00 $10,867,500.00 $100,904,950.00

Debt Service Fund Bond Redemption

Debt Service Schedule Series 2004A Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 TOTAL

Principal

Rate

Principal

Rate

$2,000,000.00 5.00%

$1,175,000.00 4.00%

$2,000,000.00 5.00%

$1,325,000.00 4.00%

$2,000,000.00 5.00% $6,000,000.00

$1,475,000.00 4.00% $3,975,000.00

197

Interest $229,500.00 $229,500.00 $156,000.00 $156,000.00 $79,500.00 $79,500.00 $930,000.00

Total Principal & Interest $229,500.00 $3,560,500.00 $3,560,500.00 $3,554,500.00 $10,905,000.00

Debt Service Fund Bond Redemption

Debt Service Schedule Series 2004 Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 6/1/2015 12/1/2015 6/1/2016 12/1/2016 TOTAL

Principal

Rate

$525,000.00

3.63% $2,490,000.00 5.00%

$410,000.00

4.00% $2,745,000.00 5.00%

$3,305,000.00 $550,000.00 $1,000,000.00 $5,790,000.00

Principal

Rate

4.00% 4.00% $2,890,000.00 5.00% 5.000

$500,000.00 4.00% $8,625,000.00

198

Interest $332,940.63 $332,940.63 $261,175.00 $261,175.00 $184,350.00 $184,350.00 $118,250.00 $118,250.00 $35,000.00 $35,000.00 $1,863,431.26

Total Principal & Interest $332,940.63 $3,609,115.63 $3,600,525.00 $3,607,600.00 $3,593,250.00 $1,535,000.00 $16,278,431.26

Capital Project Fund Building (Fund 41) Capital Projects (Fund 43)

Capital Project Fund Capital Projects

Summary Revenue and Expenditure History Capital Project Fund 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Re-Adopted Budget

2014-15 Anticipated

2015-16 Adopted Budget

BEGINNING FUND BALANCE Building Capital Projects TOTAL

$0 9,039,320 $9,039,320

$0 9,999,755 $9,999,755

$0 11,000,907 $11,000,907

$0 12,049,052 $12,049,052

$0 9,768,110 $9,768,110

REVENUE Building Capital Projects TOTAL

$0 1,827,665 $1,827,665

$0 815,303 $815,303

$0 3,133,563 $3,133,563

$0 75,000 $75,000

$0 68,596 $68,596

$7,500,000 391,000 $7,891,000

EXPENDITURES Building Capital Projects TOTAL

$0 4,179,206 $4,179,206

$0 3,035,982 $3,035,982

$0 5,284,118 $5,284,118

$0 5,090,608 $5,090,608

$0 5,175,711 $5,175,711

$7,500,000 3,966,671 $11,466,671

ADJUSTMENTS Building Capital Projects TOTAL

$0 3,311,976 $3,311,976

$0 3,221,831 $3,221,831

$0 3,198,700 $3,198,700

$0 2,826,173 $2,826,173

$0 2,576,173 $2,576,173

ENDING FUND BALANCE Building Capital Projects TOTAL

$0 9,999,755 $9,999,755

$0 11,000,907 $11,000,907

$0 12,049,052 $12,049,052

$0 9,859,617 $9,859,617

$0 9,768,110 $9,768,110

$0 8,768,612 $8,768,612

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Capital Project Funds Building

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200

Capital Project Funds Building

Building The Building Fund is used for the construction of new schools and to extend current building capacities. This fund is supported by Certificates of Participation (COPs) taken out by the district for the construction of a new R-5 High School building. The construction will begin in 2015-16, with a targeted completion for opening in the 2016-17 school year.

201

Total Expenditure = $7,500,000 Per Pupil Expenditure = $355.94

Capital Project Funds Building

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202

Capital Project Funds Building

Summary Statement Building (41) 2011-12 Actual REVENUE: Interest Income Total Revenue EXPENDITURE: Land and Improvements Building Construction & Improvements Other Capital Outlay Construction Services Total Expenditure Excess (Deficiency) of Revenue Certificates of Participation Premium/Discount Bond Insurance Costs Net Sale of Bonds Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year

2012-13 Actual

2013-14 Actual

2015-16 Adopted Budget

2014-15 Actual

$0 $0

0 0 0 $0 $0 $0 0 0 $0 $0

Note: COP's will be used to build a new R-5 High School in the 15-16 fiscal year.

203

7,500,000 0 0 $7,500,000 ($7,500,000) $7,500,000 0 0 $7,500,000 $0

Capital Project Funds Building

Building Board Adoption REVENUE: Certificates of Participation

$7,500,000

Total Revenue

$7,500,000

Beginning Fund Balance

Transfer from General Fund

Total Beginning Fund Balance & Revenue

$7,500,000

EXPENDITURE: Building Construction & Improvements

$7,500,000

Total Expenditure

$7,500,000

Ending Fund Balance Without Reserves

Encumbrances Total Expenditure, Ending Fund Balance, Reserves, & Encumbrances

204

0 $7,500,000

Capital Project Funds Capital Projects

Capital Projects Capital Projects Fund is funded by monies allocated pursuant to the provisions of section 22-54-105(2) CRS transferred from the General Fund. Such revenues may be supplemented by gifts, grants and donations. Per student amount to be transferred is determined each fiscal year. The amount is dependent upon state funding received by the state. Funding is then distributed to the general fund, capital projects and insurance funds.

Total Expenditure = $3,966,671 Per Pupil Expenditure = $188.25

According to CRS 22-45-103 (I)(c), expenditures from the fund shall be limited to long range capital outlay expenditures and shall be made only for the following purposes: • Any acquisition of land, improvements, construction of structures or additions to existing structures, and acquisition of equipment and furnishings; • Alterations and improvements to existing structures; • Acquisition of a school vehicle, or other equipment; • Any installment purchase agreements or lease agreements with an option to purchase for a period not to exceed twenty years and any lease agreement without the option to purchase;  Any software licensing agreement;  Acquisition of computer equipment. Expenditures from the fund shall be authorized by a resolution adopted by the Board of Education at any regular or special meeting of the Board. The resolution shall specifically set forth the purpose of the expenditure; the estimated total cost of the project; the location of the structure to be constructed, added to, altered, or repaired; a description of any school buses or equipment to be purchased and where such equipment will be installed. The budget is structured to provide authorization for expenditure of all possible funds which may be available. This includes possible balances that remain from previous projects, estimated carryover funds from the preceding year, and new revenue for the budget year. Any balance remaining upon completion of any authorized project may be encumbered for future projects which are authorized as provided in C.R.S., Section 22-45-103(c).

205

Capital Project Funds Capital Projects

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206

Capital Project Funds Capital Projects

Summary Statement Capital Projects Fund (43) 2011-12 Actual REVENUE: Interest on Investments Other Local Revenue Capital Leases Total Revenue EXPENDITURE: Ground Improvement/Land Buildings Equipment Other Capital Outlay Subtotal DEBT SERVICE: Lease Financing Principal Lease Financing Interest Subtotal Total Expenditure Excess (Deficiency) of Revenue Transfer from General Fund Excess (Deficiency) of Revenue & Transfer GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Assigned to: Encumbrances/Reserves Emergency Requirement Unassigned Fund Balance at End of Year

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

$29,596 1,798,069 0 $1,827,665

$28,658 786,645 0 $815,303

$24,035 968,561 2,140,967 $3,133,563

$26,501 42,095 0 $68,596

$26,000 65,000 300,000 $391,000

$229,556 1,379,356 2,383,970 177,024 $4,169,906

$63,525 983,838 1,304,140 203,639 $2,555,142

$130,950 1,892,663 745,771 2,514,734 $5,284,118

$361,496 2,046,307 1,353,492 403,413 $4,164,708

$175,000 950,000 1,509,400 364,398 $2,998,798

$9,300 0 $9,300 $4,179,206 ($2,351,541) 3,311,976

$480,840 0 $480,840 $3,035,982 ($2,220,679) 3,221,831

$0 0 $0 $5,284,118 ($2,150,555) 3,198,700

$1,011,003 0 $1,011,003 $5,175,711 ($5,107,115) 2,826,173

$967,873 0 $967,873 $3,966,671 ($3,575,671) 2,576,173

$960,435

$1,001,152

$1,048,145

($2,280,942)

($999,498)

9,039,320

9,999,755

11,000,907

12,049,052

9,768,110

$9,999,755

$11,000,907

$12,049,052

$9,768,110

$8,768,612

(459,977) (4,456,063)

(306,504) (4,571,920)

(700,609) (4,633,026)

(322,000) (4,686,218)

(322,000) (4,777,576)

$5,083,715

$6,122,483

$6,715,417

$4,759,892

$3,669,036

The use of fund balance is due to the completion of major projects.

2014-2015 Re-Adopted Budget Transfer: $208.18 X 21,021.1 to Capital Projects/Insurance Reserve Capital Projects

2,826,173

Insurance Reserve

1,550,000 4,376,173

2015-2016 Adopted Budget Transfer: $195.82 X 21,071.1 to Capital Projects/Insurance Reserve Capital Projects

2,576,173

Insurance Reserve

1,550,000 4,126,173

207

Capital Project Funds Capital Project Capital Lea Capital $300,000 Projects 76.73%Revenue Summary 2015-2016 Interest on In

$26,000

Other Local

$65,000 16.62%

$391,000

6.65% 16.62% 100.00%

6.65%

76.73%

Capital Leases

Interest on Investments

Other Local Revenue

2015-2016 Capital Projects Expenditure Summary Ground Impr

$175,000

Buildings 24.40%

950,000

Equipment

1,509,400

Other Capita Lease Finan

9.19%

364,398 $967,873

$3,966,671

4.41% 4.41% 23.95% 38.05% 9.19% 24.40% 100.00%

23.95%

38.05% Ground Improvement/Land

Buildings

Equipment

Other Capital Outlay

Lease Financing Principal

208

Capital Project Funds Capital Projects

Capital Projects Board Adoption REVENUE: Interest on Investments

$26,000

Capital Leases

300,000

Other Local Revenue

65,000

Total Revenue

$391,000

Beginning Fund Balance

9,768,110

Transfer from General Fund

2,576,173

Total Beginning Fund Balance & Revenue

$12,735,283

EXPENDITURE: Ground Improvement/Land

$175,000

Buildings

950,000

Equipment

1,509,400

Other Capital Outly

364,398

Capital Lease Purchase

967,873

Total Expenditure

$3,966,671

Ending Fund Balance Without Reserves

3,669,036

Encumbrances

322,000

Emergency Requirement Total Expenditure, Ending Fund Balance, Reserves, & Encumbrances

209

4,777,576 $12,735,283

Capital Project Funds Capital Projects

2015-2016 Capital Projects The Capital Projects for the 2015-2016 budget were determined by the Superintendent’s Cabinet. District staff presented to the Cabinet the requests for projects. Recommendations were then made to the Superintendent and the Board of Education. Capital Projects will continue to be difficult to fund as the Finance Act of 1994 increase is uncertain from year to year and we are unsure of student growth. Projects are scrutinized every year for the value on student learning and priorities are set accordingly. All buildings continue to age and will continue to require regular maintenance and repair. Projects are committed for the fiscal year; however funding can be re-appropriated the following year for completion of projects. The focus for Capital Project funds this year will be in four major areas. •

Debt Service makes up 24.4% of the budgeted expenditures. Purchase of land, buildings, energy management, and property leases are included here. A lease was continued for mobile computer labs for all schools in 2015-2016.

•

Information/Instructional Technology is 30.17% of the budgeted expenditures and includes computer replacement and upgrades for schools, LAN wiring, and communication equipment. As the student population increases, technology costs also increase. Mobile computer lab lease is included in debt service amount.

•

Maintenance funds consist of general building repair and maintenance and are part of a 5 year plan. The complete 5 year plan can be found in the Information Section of this document. The current fiscal year plan is on the following page. This plan will be prioritized based on current funding. These funds are 28.61% of the total budgeted expenditures. There are also funds included for irrigation, blacktop areas, and modulars throughout the district.

•

The remaining 16.82% of the budgeted expenditures includes discretionary funds for the executive instructional directors, music, athletics, district furniture, special education equipment, site purchase, grounds, and transportation vehicle replacement.

210

Capital Project Funds Capital Project

Capital Projects 2015-2016 2014-15 Re-Adopted Projects

Request Mobile Computer Labs

1,011,003

Lease - Laidlaw

Subtotal Contract/Lease

2015-16 Adopted Projects $

967,873 -

Net Change $

(43,130) -

1,011,003

967,873

(43,130)

$25,000

(25,000)

Support Services

10,000

Executive Director - High Schools

10,000

Executive Director - Middle Schools

10,000

Executive Director - Elementary Schools

20,000

10,000

Athletics

40,000

Technology Services - Salaries

135,911

179,424

43,513

Technology Services - Projects

1,352,600

1,017,400

178,031

184,974

1,826,063

950,000

Music

35,000

Purchasing

17,000

37,000

20,000

115,000

124,000

9,000

Special Ed

20,000

Grounds - Irrigation

50,000

Grounds - Blacktop

75,000

Grounds/Transportation - Vehicles

50,000

89,000

39,000

Site Purchase

Maintenance - Salaries Maintenance

Safety-Key Locks/Interior Locks

GMMS Parking Lot Resurface

(10,000)

(335,200) 6,943 (876,063)

50,000

BOCES Projects

110,000

TS Gold Project

(110,000)

107,000

Subtotal Other

4,079,605

2,998,798

(1,080,807)

Grand Total

5,090,608

3,966,671

(1,123,937)

Capital projects adopted in a fiscal year are expected to be completed in that same fiscal year.

211

212

$175,000

$180,000

Lincoln Park

$0 $0 $0 $0 $0 $0

Rim Rock

RMS

Rocky Mtn.

Scenic

Shelledy

PROJECT TOTAL

$55,000

$0 $1,300,000

WMS $475,000

$0 $400,000

Tope

Wingate

Thunder Mtn.

$65,000

R-5

$150,000

Pomona

$35,000

PHS

Taylor

$5,000

Pear Park

$25,000

$0 $75,000

OMMS

Orchard Ave.

Nisley

MGMS

Mesa View

$10,000

Lincoln OM

$75,000

Hawthorne

$25,000

GJHS

Loma

Fruitvale

GMMS

Fruita 8/9

Gateway

FMHS

$70,000

$130,000

Emerson

$25,000

EMS

$375,000

Emerson at Columbus

$5,000

Dos Rios

$180,000

DIA

$25,000

$180,000

Chipeta

FMS

$200,000

Clifton

$150,000

Chatfield

$20,000

$0 $30,000

Career Center

CHS

$380,000

Broadway

$50,000

$25,000

TOTAL

BMS

$30,000

FIRE AND SECURITY SYSTEMS

$25,000

BUILDING COMPONENTS

BTK

$50,000

FLOOR COVERING

Major Building Components GYM FLOORS BLEACHERS

$100,000

HVAC

CONCRETE SLAB/WALKS

Appleton

$100,000

ROOFING

PLUMBING ELECTRICAL

2015-2016 FISCAL YEAR Floor Covering/Concrete

Administration

District Wide

BUILDING

Mechanical/Electrical/Plumbing/Roofing

MAINTENANCE AND OPERATIONS

Enterprise Fund Food Service (Fund 51)

Enterprise Fund Nutrition Services

Summary Revenue and Expenditure History Nutrition Services Fund 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Re-Adopted Budget

2014-15 Anticipated

2015-16 Adopted Budget

RETAINED EARNINGS Beginning of Year Contributed Capital TOTAL

($91,456) 1,626,164 $1,534,708

$18,368 1,626,164 $1,644,532

$110,208 1,626,164 $1,736,372

$0 0 $0

REVENUE Meals Federal/State Reimbursement Interest/Miscellaneous Donated Commodities TOTAL

$1,832,733 3,827,081 43,166 344,232 $6,047,212

$1,549,275 3,612,992 8,258 510,958 $5,681,483

$1,309,916 3,636,254 23,671 422,618 $5,392,459

$0 0 0 0 $0

EXPENDITURES Salaries & Benefits Food/Donated Commodities Non Food/Indirect Costs TOTAL Depreciation

$2,886,727 2,319,967 612,986 $5,819,680 ($117,708)

$2,718,048 2,279,048 483,954 $5,481,050 ($108,593)

$2,714,470 2,332,587 441,199 $5,488,256 ($103,546)

$0 0 0 $0 $0

RETAINED EARNINGS End of Year Contributed Capital END OF YEAR

$18,368 1,626,164 $1,644,532

$110,208 1,626,164 $1,736,372

$28,326 1,626,164 $1,537,029

$0 0 $0

CDE guidelines required Nutrition Services - Enterprise Fund to be moved to a Special Revenue Fund beginning in 2014-2015.

213

Enterprise Fund Nutrition Services

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214

Enterprise Fund Nutrition Services

215

Total Expenditure = $0 Per Pupil Expenditure = $0

Enterprise Fund Nutrition Services

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216

Enterprise Fund Nutrition Services

Summary Statement Nutrition Services (51)

REVENUE: Student Meals Ala Carte Lunch Sales Adult Meals Federal Reimbursement State Reimbursement Interest on Investment Miscellaneous Donated Commodities Total Revenue EXPENDITURE: Salaries and Benefits Food Non-Food Donated Commodities Total Expenditure Excess (Deficiency) of Revenue Depreciation Net Gain RETAINED EARNINGS: Beginning of Year Contributed Capital Reserves - Encumbrance and Capital Outlay End of Year Unreserved

2015-16 Adopted Budget

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Actual

$1,402,312 371,750 58,671 3,720,826 106,255 963 42,203 344,232 $6,047,212

$1,171,404 324,606 53,265 3,519,861 93,131 1,550 6,708 510,958 $5,681,483

$993,206 260,827 55,883 3,549,297 86,957 1,192 22,479 422,618 $5,392,459

$0 0 0 0 0 0 0 0 $0

$2,886,727 1,967,210 612,986 352,757 $5,819,680

$2,718,048 1,758,270 483,954 520,778 $5,481,050

$2,714,470 1,860,338 441,199 472,249 $5,488,256

$0 0 0 0 $0

$227,532 (117,708) $109,824

$200,433 (108,593) $91,840

($95,797) (103,546) ($199,343)

$0 0 $0

239,444 1,626,164

18,368 1,626,164

110,208 1,626,164

0 0

0 $1,975,432

0 $1,736,372

0 $1,537,029

0 $0

New guidance from CDE requires that Nutrition Services be recorded as a Special Revenue Fund in fund 21 beginning in 201415. Previously, it was classified as an Enterprise Fund in fund 51.

217

Enterprise Fund Nutrition Services

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218

Internal Service Fund Insurance (Fund 64) Dental Insurance (Fund 63) Medical Insurance (Fund 62)

Internal Service Funds

Summary Revenue and Expenditure History Internal Services Fund 2014-15 Re-Adopted Budget

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

2011-12 Actual

2012-13 Actual

$2,324,583

$1,819,932

$2,099,942

$1,542,892

$1,215,449

607,904

617,381

608,007

729,618

Beginning Fund Balance Insurance Dental Medical TOTAL

572,319 504,719 $3,401,621

2,570,848

3,485,009

1,420,773

1,863,740

$4,998,684

$6,202,332

$3,571,672

$3,808,807

Revenue Insurance

$2,326,220

$2,135,081

$1,996,004

$10,000

$512,654

$10,000

Dental

1,273,532

1,230,198

1,220,610

1,387,281

1,198,497

1,387,281

Medical TOTAL

12,345,257

11,745,905

12,595,578

13,784,000

13,902,736

13,784,000

$15,945,009

$15,111,184

$15,812,192

$15,181,281

$15,613,887

$15,181,281

$2,830,871

$1,855,071

$2,553,054

$2,460,697

$2,390,097

$2,396,626

Expenditures Insurance Dental

1,237,947

1,220,721

1,229,984

1,281,786

1,076,886

1,281,786

Medical

10,279,128

10,831,744

14,659,814

13,856,426

13,459,769

13,856,426

$14,347,946

$13,907,536

$18,442,852

$17,598,909

$16,926,752

$17,534,838

$1,550,000

TOTAL Adjustments Insurance

Dental

Medical

$1,550,000

$1,819,932

$2,099,942

$1,542,892

$642,195

$1,215,449

$378,823

TOTAL Ending Fund Balance Insurance Dental Medical TOTAL

607,904

617,381

608,007

713,502

729,618

835,113

2,570,848

3,485,009

1,420,773

1,348,347

1,863,740

1,791,314

$4,998,684

$6,202,332

$3,571,672

$2,704,044

$3,808,807

$3,005,250

219

Internal Service Funds Insurance

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220

Internal Service Funds Insurance

Insurance

Colorado Revised Statutes, Section 22-45-103, allows school districts to maintain a fund created solely for the management of risk related activities. The Insurance Fund is funded by a transfer from the General Fund. Activities for this fund include: •

Pure self-insurance needs for property, liability, and workers compensation.

•

Aggregate contributions for organized and licensed pool participation.

•

Accumulation of funds to meet future self-insurance needs.

•

Insurance premiums paid to commercial insurance firms.

Coverage for property and liability is through membership in the Colorado School Districts Self Insurance Pool. Participation in pools and associations help keep costs to the district as low as possible.

221

Total Expenditure = $2,396,626 Per Pupil Expenditure = $113.74

Internal Service Funds Insurance

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222

Internal Service Funds Insurance

Summary Statement Insurance (64) 2011-12 Actual REVENUE: Interest on Investments Insurance Premium-Employee Benefits Insurance Premium-Risk Management Miscellaneous Total Revenue EXPENDITURE: Salaries and Benefits Workers' Compensation Insurance Premiums/Bonds Uninsured Losses/Claims Supplies/Other Employee Assistance Program Wellness Program Total Expenditure Excess (Deficiency) of Revenue Transfer From General Fund Excess (Deficiency) of Revenue & Transfer GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Assigned to: Encumbrances Unassigned Fund Balance at End of Year

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted Budget

$8,529 504,125 0 0 $512,654

$10,000 0 0 0 $10,000

$230,622 1,755,237 492,353 (1,564) 33,126 43,280 0 $2,553,054

$494,518 1,310,290 500,240 755 41,014 43,280 0 $2,390,097

$513,804 1,250,000 555,822 2,000 40,000 25,000 10,000 $2,396,626

$280,010 0

($557,050) 0

($1,877,443) 1,550,000

($2,386,626) 1,550,000

$280,010

($557,050)

($327,443)

($836,626)

2,324,583

1,819,932

2,099,942

1,542,892

1,215,449

$1,819,932

$2,099,942

$1,542,892

$1,215,449

$378,823

$12,043 1,704,177 610,000 0 $2,326,220

$10,835 1,514,006 610,000 240 $2,135,081

$8,145 1,524,109 463,750 0 $1,996,004

$153,242 1,911,827 698,322 8,762 26,309 8,054 24,355 $2,830,871

$131,663 1,068,315 586,817 6,963 29,097 32,216 0 $1,855,071

($504,651) 0 (504,651)

(615,505) $1,204,427

0 $2,099,942

Increase to fund is due to the hiring of safety officers for schools. 2014-2015 Re-Adopted Budget Transfer: $208.18 X 21,021.1 to Capital Projects/Insurance Reserve Capital Projects

2,826,173

Insurance Reserve

1,550,000 4,376,173

2015-2016 Adopted Budget Transfer: $195.82 X 21,071.1 to Capital Projects/Insurance Reserve Capital Projects

2,576,173

Insurance Reserve

1,550,000 4,126,173

223

(25,518) $1,517,374

(5,000) $1,210,449

(5,000) $373,823

Internal Service Funds Insurance Transfer fro 1550000 2015-2016 Insurance Revenue Summary Interest on In 10000 0.64% 1560000

99.36%

Transfer from General Fund

Interest on Investments

2015-2016 Insurance Expenditure Summary 1.04% 1.67% 0.42% 0.08%

Salaries and

$513,804

23.19% Workers' Co

1,250,000

Insurance Pr

555,822

Uninsured Lo

2,000

Supplies/Oth

40,000

Employee As

25,000

Wellness Pro

$10,000 $2,396,626

Salaries and Benefits Uninsured Losses/Claims Wellness Program

21.44% 52.16% 23.19% 0.08% 1.67% 1.04% 0.42% 100.00%

Workers' Compensation Supplies/Other

224

21.44%

52.16%

Insurance Premiums/Bonds Employee Assistance Program

Internal Service Funds Insurance

Insurance Board Adoption REVENUE: Interest on Investments

$10,000

Transfer from General Fund

1,550,000

Total Revenue

$1,560,000

Beginning Fund Balance

1,215,449

Total Beginning Fund Balance & Revenue Available

$2,775,449

EXPENDITURE: Salaries and Benefits

$513,804

Workers' Compensation

1,250,000 555,822

Insurance Premiums/Bonds

2,000

Uninsured Losses/Claims Supplies/Other

40,000

Employee Assistance Program

25,000

Wellness Program

10,000

Total Expenditure

$2,396,626

Ending Fund Balance Without Reserves

373,823

Encumbrance/Reserves

5,000

Total Expenditure, Ending Fund Balance, & Reserves

$2,775,449

225

Internal Service Funds Insurance

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226

Internal Service Funds Dental Insurance

Dental Insurance The Dental Insurance Fund accounts for the self-insured payment of dental expenses for District 51 employees. Premiums are recorded in this fund and used to pay the dental expenses incurred by the employees.

Total Expenditure = $1,281,786 Per Pupil Expenditure = $60.83

227

Internal Service Funds Dental Insurance

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228

Internal Service Funds Dental Insurance

Summary Statement Dental Insurance (63) REVENUE: Premiums/Contributions Total Revenue EXPENDITURE: Dental - Administration Dental - Claims Total Expenditure Excess (Deficiency) of Revenue GAAP FUND BALANCE: Beginning of Year End of Year

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Anticpated

2015-16 Adopted Budget

$1,273,532 $1,273,532

$1,230,198 $1,230,198

$1,220,610 $1,220,610

$1,198,497 $1,198,497

$1,387,281 $1,387,281

$84,860 1,153,087 $1,237,947 $35,585

$87,470 1,133,251 $1,220,721 $9,477

$94,701 1,135,283 $1,229,984 ($9,374)

$88,153 988,733 $1,076,886 $121,611

$90,775 1,191,011 $1,281,786 $105,495

572,319 $607,904

607,904 $617,381

608,007 $729,618

729,618 $835,113

229

617,381 $608,007

Internal Service Funds Dental Insurance

2015-2016 Dental Insurance Expenditure Summary Dental - Adm

$90,7757.08%

Dental - Clai 1,191,011

92.92% Dental - Administration

230

Dental - Claims

Internal Service Funds Dental Insurance

Dental Insurance Board Adoption REVENUE: Premiums

$1,387,281

Total Revenue

$1,387,281

Beginning Fund Balance

729,618

Total Beginning Fund Balance & Revenue Available

$2,116,899

EXPENDITURE: Dental - Administration

$90,775

Dental - Claims

1,191,011

Total Expenditure

$1,281,786

Ending Fund Balance

835,113

Total Expenditure & Ending Fund Balance

$2,116,899

231

Internal Service Funds Dental Insurance

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232

Internal Service Funds Medical Insurance

Medical Insurance On November 11, 2003, the Board of Education approved the option to move to self-funding for employeesâ&#x20AC;&#x2122; medical coverage. This health benefit plan for employees became effective January 1, 2004. Total Expenditure = $13,856,426 Per Pupil Expenditure = $657.60

Self-funded plans are health plans developed and managed by the school district. The district uses a thirdparty administrator to support the plan. Under the selfinsured arrangement, the district chooses to retain the risk rather than pass it on to an insurance company or Health Management Organization (HMO). Both the employee and employer may make monetary contributions to fund the plan, as with a traditional health insurance program. In order to insure against catastrophic losses, the district purchases â&#x20AC;&#x153;stop lossâ&#x20AC;? insurance.

233

Internal Service Funds Medical Insurance

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234

Internal Service Funds Medical Insurance

Summary Statement Medical Insurance (62) REVENUE: Medical Insurance Premiums Cobra Insurance Premiums Interest on Investments Total Revenue EXPENDITURE: Medical - Administration/ Contracted Service Medical - Claims Miscellanous Supplies Training Total Expenditure Excess (Deficiency) of Revenue Transfer from Other Funds Transfer to General Fund GAAP FUND BALANCE: Beginning of Year End of Year

2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Anticpated

2015-16 Adopted Budget

$12,272,117 67,850 5,290 $12,345,257

$11,714,876 20,918 10,111 $11,745,905

$12,541,360 46,892 7,326 $12,595,578

$13,797,921 99,410 5,405 $13,902,736

$13,754,000 30,000 0 $13,784,000

$1,864,472 8,414,405 0 251 0 $10,279,128 $2,066,129 0 0

$2,153,629 8,602,008 76,064 43 0 $10,831,744 $914,161 0 0

$2,274,086 12,307,867 75,556 2,305 0 $14,659,814 ($2,064,236) 0 0

$2,510,932 10,937,287 2,427 8,923 200 $13,459,769 $442,967 0 0

$2,142,000 11,456,776 255,150 2,000 500 $13,856,426 ($72,426) 0 0

504,719 $2,570,848

2,570,848 $3,485,009

3,485,009 $1,420,773

1,420,773 $1,863,740

1,863,740 $1,791,314

235

Internal Service Funds Medical Insurance

2015-2016 Medical Insurance Revenue Summary Medical Insu

$13,754,000

Cobra Insura

30,000

0.22%

99.78%

Medical Insurance Premiums

Cobra Insurance Premiums

2015-2016 Medical Insurance Expenditure Summary Administrati

$2,142,000

15.46% Medical - Cla

11,456,776

257650

Miscellanous

1.86%

15.46% 82.68% 1.86%

$13,856,426 82.68%

Medical - Administration/ Contracted Service

Medical - Claims

236

Miscellanous/Supplies/Training

Internal Service Funds Medical Insurance

Medical Insurance Board Adoption REVENUE: Medical Insurance Premiums

$13,754,000

Cobra Insurance Premium

30,000

Interest on Investments

Total Revenue

$13,784,000

Beginning Fund Balance

1,863,740

Total Beginning Fund Balance & Revenue Available

$15,647,740

EXPENDITURE: Medical - Administration/Contracted Service

$2,142,000

Medical - Claims

11,456,776

Miscellanous

255,150

Supplies

2,000

Training

500

Total Expenditure

$13,856,426

Ending Fund Balance

1,791,314

Transfer to General Fund

Total Expenditure & Ending Fund Balance

$15,647,740

237

Internal Service Funds Medical Insurance

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238

State Reports Colorado Revised Statutes Compliance Statement Budget Summary

Colorado Revised Statutes Compliance Statement Statements to comply with C.R.S. 22-44-105(2) A supporting explanatory schedule or statement, as needed, of sufficient detail to judge the validity thereof of anticipated revenues and proposed expenditures: This budget's revenue projections were prepared using information provided by the Colorado Department of Education, the county assessor, the federal government, and other sources using methods recommended in the Financial Policies and Procedures Handbook. This budget's expenditure estimates were prepared based on program needs, enrollment projections, mandated requirements, employee contracts, contracted services, and anticipated changes in economic conditions using methods described in the Financial Policies and Procedures Handbook. Beginning Fund Balances and Revenues will equal or exceed budgeted expenditures and reserves. A statement which summarizes the aggregate of revenues, appropriations, assets, and liabilities of each fund in balanced relations: This budget includes the actual audited revenues, expenditures, and fund balances for the last completed fiscal year. The figures are contained in the district's annual audit available for review in the Mesa County Valley School District 51 office located at 2115 Grand Avenue, the Colorado Department of Education, or the State Auditor's office. A disclosure of planned compliance with Section 20 of Article X of the State Constitution: The 2015-2016 budget was prepared in compliance with the revenue, expenditures, tax limitation and reserve requirements of Section 20 of Article X of the Constitution.

239

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240

241

3000 - 3999 4000 - 4999

State Sources Federal Sources TOTAL REVENUES TOTAL BEGINNING FUND BALANCE & REVENUES TOTAL ALLOCATIONS TO/FROM OTHER FUNDS TRANSFERS TO/FROM OTHER FUNDS

CDE, Public Scool Finance Unit

Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Students Instructional Staff - Program 2200 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Instructional Staff General Administration - Program 2300 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total General Administration School Administration - Program 2400 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total School Administration

Students - Program 2100

Supporting Services

Total Instruction

Property Other

Supplies and Materials

Employee Benefits Purchased Services

Salaries

Instruction - Program 0010 to 2099

EXPENDITURES

AVAILABLE BEGINNING FUND BALANCE & REVENUES (Plus or Minus (if Revenue) Allocations and Transfers)

Other Sources

2000 - 2999

4,329,382.00 1,068,711.00 824,826.00 88,510.00 28,424.00 25,800.00 6,365,653.00 1,047,191.00 293,339.00 640,541.00 50,842.00 4,633.00 35,500.00 2,072,046.00 8,912,549.00 2,475,403.00 44,437.00 23,249.00 41,500.00 0.00 11,497,138.00

0100 0200 0300,0400, 0500 0600 0700 0800, 0900

0.00 0.00 0.00 0.00 0.00 0.00 0.00

6,330,505.00

98,484,339.00

7,318,277.00 2,247,152.00 283,087.00 122,966.00 11,880.00 500.00 9,983,862.00

0.00 0.00

819,620.00

556,288.00 1,837,155.00

3,117,442.00

9,201,867.00

0.00

558,931.00 56,102.00

3,395,538.00

21,104,067.00 4,004,881.00

69,364,820.00

161,377,146.00

0.00

0.00 0.00 478,551.00 3,058,928.00 0.00 6,142,939.00

431,449.00 166,262,420.00 174,590,042.00 0.00 (13,212,896.00)

0.00

416,391.00

109,363,632.00

0.00

56,467,339.00

2,580,377.00

FY2015-2016 Adopted Budget

8,327,622.00

FY2015-2016 Adopted Budget

10 General Fund

0100 0200 0300,0400, 0500 0600 0700 0800, 0900

0700 0800, 0900

0600

0200 0300,0400, 0500

0100

5600,5700, 5800 5200 - 5300 5100,5400, 5500,5900, 5990, 5991

1000 - 1999

Intermediate Sources

21,071.1 Object/ Source

2000

DISTRICT CODE

Local Sources

REVENUES

Budgeted Pupil Count Reserves)

Mesa Valley School Dist 51 - Adopted Budget FY2015-16

SCHOOL DISTRICT

11 Charter School Fund

0.00 0.00 0.00 130,620.00 0.00 146,180.00 276,800.00

0.00

PROGRAM 2100-3300

2,647,594.00

15,000.00 0.00

18,225.00

619,119.00 202,491.00

1,792,759.00

3,469,435.00

0.00

0.00 800.00 545,841.00 0.00 2,923,594.00

0.00

800.00

545,041.00

FY2015-2016 Adopted Budget

19 Preschool and Kindergarten

FY2015-16 SUMMARY BUDGET

PROGRAM 2100-4000

0.00

0.00 0.00 0.00

0.00

0.00 0.00

6,296,976.00

0.00

4,406,875.00 6,022,919.00 6,296,976.00 0.00 0.00

102,470.00

0.00

1,513,574.00

274,057.00

FY2015-2016 Adopted Budget

21 Nutrition Services

743,683.00

0.00

20,190.00

0.00 598,000.00 723,493.00

0.00

598,000.00

125,493.00

FY2015-2016 Adopted Budget

23 Pupil Activity

0.00

19,513,945.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROGRAM 2100-3400

640,500.00

0.00 171,700.00

13,000.00

0.00 432,800.00

23,000.00

TOTAL Local, State, Federal Expenditures

19,513,945.00

0.00

15,935,963.00 19,513,945.00 19,513,945.00

3,577,982.00

0.00

FY2015-2016 Adopted Budget

22 Governmental Designated Grants Fund

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROGRAM 2100-3300

103,250.00

0.00 0.00

84,192.00

0.00 19,058.00

0.00

629,445.00

0.00

0.00 347,250.00 629,445.00

0.00

347,250.00

282,195.00

FY2015-2016 Adopted Budget

(26-29) Other Special Revenue

242

CDE, Public Scool Finance Unit

Business Services - Program 2500 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Business Services Operations and Maintenance - Program 2600 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Operations and Maintenance Student Transportation - Program 2700 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Student Transportation Central Support - Program 2800 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Central Support Other Support - Program 2900 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Other Support Food Service Operations - Program 3100 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Food Service Operations Enterprise Operatings - Program 3200 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Enterprise Operations

Mesa Valley School Dist 51 - Adopted Budget FY2015-16

SCHOOL DISTRICT

6,573,061.00 2,295,708.00 1,513,046.00 3,880,187.00 83,322.00 0.00 14,345,324.00 121,839.00 39,812.00 4,467,635.00 585,507.00 3,000.00 0.00 5,217,793.00 2,219,407.00 607,031.00 1,553,378.00 103,113.00 13,700.00 5,100.00 4,501,729.00 236,410.00 9,462.00 935.00 0.00 0.00 0.00 246,807.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0100 0200 0300,0400, 0500 0600 0700 0800, 0900

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

0100 0200 0300,0400,0500 0600 0700 0800, 0900

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

0.00 0.00 0.00 0.00 0.00 0.00 0.00

FY2015-2016 Adopted Budget 1,520,443.00 458,299.00 148,404.00 40,971.00 4,935.00 (693,015.00) 1,480,037.00

FY2015-2016 Adopted Budget

10 General Fund

0100 0200 0300,0400, 0500 0600 0700 0800, 0900

2000

DISTRICT CODE

11 Charter School Fund

0.00

FY2015-2016 Adopted Budget

19 Preschool and Kindergarten

FY2015-16 SUMMARY BUDGET

0.00

2,151,435.00 816,369.00 214,875.00 2,723,079.00 75,161.00 7,500.00 5,988,419.00

0.00

34,500.00

0.00

FY2015-2016 Adopted Budget

21 Nutrition Services

0.00

FY2015-2016 Adopted Budget

22 Governmental Designated Grants Fund

0.00

FY2015-2016 Adopted Budget

23 Pupil Activity

0.00

FY2015-2016 Adopted Budget

(26-29) Other Special Revenue

243 0840 0840

District Emergency Reserve - Program 9315

Reserve for TABOR 3% - Program 9321

CDE, Public Scool Finance Unit

0840

Reserved Fund Balance - Program 9100

Res. for TABOR - Multi-Year Obligations Program 9322 TOTAL RESERVES TOTAL EXPENDITURES & RESERVES NON-APPROPRIATED RESERVE - Program 9200 TOTAL AVAILABLE BEGINNING FUND BALANCE & REVENUES LESS TOTAL EXPENDITURES & RESERVES LESS NON-APPROPRIATED RESERVES (Should Equal Zero 0)

0840

0.00 2,571,362.00 9,201,867.00 0.00

0.00

0.00 7,165,918.00 161,377,146.00 0.00

0.00

2,571,362.00

0.00 300,000.00 6,630,505.00

0.00 2,500.00 154,211,228.00 7,165,918.00

300,000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2,500.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

0.00 0.00 0.00 0.00 0.00 0.00 0.00 55,724,389.00

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

0.00 0.00 0.00 0.00 0.00 0.00 0.00

FY2015-2016 Adopted Budget 0.00 0.00 14,000.00 0.00 0.00 0.00 14,000.00

FY2015-2016 Adopted Budget

10 General Fund

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

2000

DISTRICT CODE

Other Restricted Reserves: 932X

Community Services - Program 3300 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Community Services Education for Adults - Program 3400 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Education for Adults Services Total Supporting Services Property - Program 4000 Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Property Other Uses - Program 5000s - including Transfers Out and/or Allocations Out as an expenditure Salaries Employee Benefits Purchased Services Supplies and Materials Property Other Total Other Uses TOTAL EXPENDITURES RESERVES Other Reserved Fund Balance - Program 9900

Mesa Valley School Dist 51 - Adopted Budget FY2015-16

SCHOOL DISTRICT

11 Charter School Fund

0.00

0.00 545,041.00 3,469,435.00 0.00

0.00

545,041.00

0.00 0.00 2,924,394.00

0.00

0.00 276,800.00

0.00

FY2015-2016 Adopted Budget

19 Preschool and Kindergarten

FY2015-16 SUMMARY BUDGET

0.00

0.00 274,057.00 6,296,976.00 0.00

0.00

274,057.00

0.00 0.00 6,022,919.00

0.00

0.00 6,022,919.00

0.00

FY2015-2016 Adopted Budget

21 Nutrition Services

0.00

0.00 0.00 19,513,945.00 0.00

0.00

0.00 19,513,945.00

0.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

22 Governmental Designated Grants Fund

0.00

0.00 103,183.00 743,683.00 0.00

0.00

85,183.00

0.00 640,500.00

0.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

23 Pupil Activity

0.00

0.00 286,195.00 629,445.00 0.00

0.00

286,195.00

0.00 0.00 343,250.00

240,000.00

200,000.00 40,000.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

(26-29) Other Special Revenue

244

3000 - 3999 4000 - 4999

State Sources Federal Sources TOTAL REVENUES TOTAL BEGINNING FUND BALANCE & REVENUES TOTAL ALLOCATIONS TO/FROM OTHER FUNDS TRANSFERS TO/FROM OTHER FUNDS

CDE, Public Scool Finance Unit

Students - Program 2100

Supporting Services

Total Instruction

Property Other

Supplies and Materials

Employee Benefits Purchased Services

Salaries

Instruction - Program 0010 to 2099

EXPENDITURES

AVAILABLE BEGINNING FUND BALANCE & REVENUES (Plus or Minus (if Revenue) Allocations and Transfers)

Other Sources

2000 - 2999

0100 0200 0300,0400, 0500 0600 0700 0800, 0900

0700 0800, 0900

0600

0200 0300,0400, 0500

0100

5600,5700, 5800 5200 - 5300 5100,5400, 5500,5900, 5990, 5991

1000 - 1999

Intermediate Sources

21,071.1 Object/ Source

2000

Local Sources

REVENUES

Budgeted Pupil Count Reserves)

Mesa Valley School Dist 51 - Adopted Budget FY2015-16

SCHOOL DISTRICT

0.00

22,063,194.00

0.00

11,134,531.00 22,063,194.00

0.00

11,134,531.00

10,928,663.00

FY2015-2016 Adopted Budget

31 DISTRICT CODE Bond Redemption

0.00

7,500,000.00

0.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

41 Building Fund

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROGRAMS 2100-4000

0.00

0.00 0.00

0.00

0.00 0.00

0.00

PROGRAM 0010-2099

12,735,283.00

0.00

0.00 0.00

0.00

0.00 0.00

0.00

PROGRAM 0010-9900

15,647,740.00

0.00

2,116,899.00

0.00

0.00 1,387,281.00 2,116,899.00 0.00 0.00

0.00 391,000.00 10,159,110.00 0.00 2,576,173.00

0.00

1,387,281.00

729,618.00

FY2015-2016 Adopted Budget

63 Dental Insurance

0.00 13,784,000.00 15,647,740.00

13,784,000.00

1,863,740.00

FY2015-2016 Adopted Budget

62 Medical Insurance

0.00

391,000.00

9,768,110.00

FY2015-2016 Adopted Budget

43 Capital Reserve Capital Projects

FY2015-16 SUMMARY BUDGET

0.00

0.00 0.00

0.00

0.00 0.00

0.00

PROGRAM 0010-9900

2,775,449.00

0.00

1,550,000.00

10,000.00 1,225,449.00

10,000.00

1,215,449.00

FY2015-2016 Adopted Budget

64 Risk Related Activity

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROGRAM 2100-3400

8,000,000.00

0.00 0.00

0.00

0.00 8,000,000.00

0.00

PROGRAM 0010-2099

8,000,000.00

0.00

8,000,000.00 8,000,000.00

8,000,000.00

0.00

FY2015-2016 Adopted Budget

74 Pupil Activity Agency

8,912,549.00 2,475,403.00 44,437.00 153,869.00 41,500.00 146,180.00 11,773,938.00

1,047,191.00 293,339.00 640,541.00 50,842.00 4,633.00 35,500.00 2,072,046.00

4,329,382.00 1,068,711.00 824,826.00 88,510.00 28,424.00 25,800.00 6,365,653.00

7,318,277.00 2,247,152.00 283,087.00 122,966.00 11,880.00 500.00 9,983,862.00

135,720,133.00

573,931.00 227,802.00

4,330,575.00

22,279,474.00 34,010,330.00

74,298,021.00

264,571,062.00

0.00

20,774,287.00 227,930,697.00 264,571,062.00 0.00 0.00

113,044,084.00

0.00

94,050,166.00

36,640,365.00

FY2015-2016 Adopted Budget

TOTAL

245

CDE, Public Scool Finance Unit

Mesa Valley School Dist 51 - Adopted Budget FY2015-16

SCHOOL DISTRICT

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

0100 0200 0300,0400,0500 0600 0700 0800, 0900

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

0100 0200 0300,0400, 0500 0600 0700 0800, 0900

2000

0.00

FY2015-2016 Adopted Budget

31 DISTRICT CODE Bond Redemption

0.00

FY2015-2016 Adopted Budget

41 Building Fund

0.00

FY2015-2016 Adopted Budget

43 Capital Reserve Capital Projects

FY2015-16 SUMMARY BUDGET

0.00

255,150.00 13,856,426.00

13,599,276.00 2,000.00

0.00

FY2015-2016 Adopted Budget

62 Medical Insurance

0.00

1,281,786.00

1,191,011.00 90,775.00

0.00

FY2015-2016 Adopted Budget

63 Dental Insurance

0.00

385,353.00 128,451.00 1,842,822.00 40,000.00 0.00 0.00 2,396,626.00

0.00

FY2015-2016 Adopted Budget

64 Risk Related Activity

0.00

FY2015-2016 Adopted Budget

74 Pupil Activity Agency

0.00 0.00 0.00 0.00 0.00 0.00 0.00

2,151,435.00 816,369.00 214,875.00 2,723,079.00 75,161.00 7,500.00 5,988,419.00

236,410.00 9,462.00 935.00 0.00 0.00 0.00 246,807.00

2,604,760.00 1,926,493.00 17,086,251.00 145,113.00 13,700.00 260,250.00 22,036,567.00

121,839.00 39,812.00 4,467,635.00 585,507.00 3,000.00 0.00 5,217,793.00

6,573,061.00 2,295,708.00 1,513,046.00 3,914,687.00 83,322.00 0.00 14,379,824.00

1,520,443.00 458,299.00 148,404.00 40,971.00 4,935.00 (693,015.00) 1,480,037.00

FY2015-2016 Adopted Budget

TOTAL

246 0840 0840

District Emergency Reserve - Program 9315

Reserve for TABOR 3% - Program 9321

CDE, Public Scool Finance Unit

0840

Reserved Fund Balance - Program 9100

0840

0100 0200 0300,0400 ,0500 0600 0700 0800, 0900

2000

Other Restricted Reserves: 932X

Mesa Valley School Dist 51 - Adopted Budget FY2015-16

SCHOOL DISTRICT

0.00 0.00 7,500,000.00 0.00

0.00

0.00 0.00 7,500,000.00

7,500,000.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

41 Building Fund

0.00 11,078,081.00 22,063,194.00 0.00

0.00

11,078,081.00

10,985,113.00 10,985,113.00 10,985,113.00

0.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

31 DISTRICT CODE Bond Redemption

0.00

0.00 8,768,612.00 12,735,283.00 0.00

4,777,576.00

0.00

3,991,036.00

967,873.00 967,873.00 3,966,671.00

2,998,798.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

43 Capital Reserve Capital Projects

FY2015-16 SUMMARY BUDGET

0.00

0.00 1,791,314.00 15,647,740.00 0.00

0.00

1,791,314.00

0.00 13,856,426.00

0.00

0.00 13,856,426.00

0.00

FY2015-2016 Adopted Budget

62 Medical Insurance

0.00

835,113.00 2,116,899.00 0.00

835,113.00

0.00 1,281,786.00

0.00

0.00 1,281,786.00

0.00

FY2015-2016 Adopted Budget

63 Dental Insurance

0.00

0.00 378,823.00 2,775,449.00 0.00

0.00

378,823.00

0.00 2,396,626.00

0.00

0.00 2,396,626.00

0.00

FY2015-2016 Adopted Budget

64 Risk Related Activity

0.00

0.00 0.00 8,000,000.00 0.00

0.00

0.00 8,000,000.00

0.00

0.00 0.00

0.00

FY2015-2016 Adopted Budget

74 Pupil Activity Agency

0.00

0.00 33,797,699.00 264,571,062.00 0.00

4,777,576.00

0.00

29,002,123.00

0.00 0.00 302,500.00 0.00 0.00 11,952,986.00 12,255,486.00 230,773,363.00

0.00 0.00 0.00 200,000.00 3,038,798.00 0.00 3,238,798.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 79,558,946.00

0.00 0.00 14,000.00 0.00 0.00 0.00 14,000.00

FY2015-2016 Adopted Budget

TOTAL

INFORMATIONAL SECTION

Critical Dates Fiscal Year 2015-2016 May 2015 31 School district/BOCES administration submits proposed FY2014‐15 budget to district/BOCES board (22‐44‐108 (1)(c), C.R.S.) [30 days prior to the start of the new fiscal year]. June 2015 10 School district/BOCES publishes public notice stating that the proposed FY2015‐16 budget is on file and stating the time and place for the budget hearing. This action must occur within ten days after submission of the proposed budget to the board (22‐ 44‐109, C.R.S.). 20 School district provides to CDE revised projection, if any, of its October 2015 pupil enrollment figures on which FY2015‐16 school finance funding for the period July 2015 through November 2015 will be based. This revised projection is used until actual October 2015 counts are available and processed. 25 School district repays outstanding cash flow loans, if any, to State Treasurer (22‐54‐110(2)(a), C.R.S.). (or a later alternative date as determined by the State Treasurer) July 2015 1 Fiscal Year 2015‐2016 begins 24 Last day for School District to notify County Clerk of intent to participate in an election. August 2015 8 Estimated date for CDE to open Data Pipeline system to receive school district/BOCES FY2014‐15 financial data. 15 School district/BOCES/CSI submits pupil transportation reimbursement claim (Form CDE‐40) to CDE for the July 1, 2013 – June 30, 2014, reimbursement period (22‐51‐105(1), C.R.S.). 25 County assessor certifies to school district the total assessed valuation and the actual value of the taxable property in the district (39‐5‐128(1), C.R.S.) September 2015 30 School districts shall provide to each charter school in the district an itemized accounting of all its central administrative overhead costs. Actual costs shall be the amount charged to the charter school (22‐30.5‐ 112(2)(a.4)(I). (within 90 days of fiscal year end)

September 2015 30 The Institute shall provide to each institute charter school an itemized accounting of all its central administrative overhead costs. Actual costs shall be the amount charged to the charter school (22‐30.5‐ 513(2)(d)(I). 30 School districts shall provide to each charter school in the district an itemized accounting of all actual costs of district services the charter school chose, at its discretion, to purchase from the district (22‐30.5‐ 112(2)(a.4)(II). October 2015 1 School district and Institute conducts pupil membership count (22‐54‐103(10)(a), C.R.S.) and later reports the count via the Data Pipeline. 15 Last date for a school district seeking voter approval of bonded debt or other financial obligation to post or make available the required financial information per 1‐7‐908, C.R.S. (20 days before the election) November 2015 2 Optional date for all districts to use for identifying and counting Colorado Preschool Program preschool pupils and special education preschool pupils for funding. A district may use October 1 or November 1 counts for funding for preschool pupils only. Eliminates the need for waivers from pilot districts for preschool pupil alternative count dates. 10 Last date for school districts to submit October 1 pupil membership count to CDE via the Automated Data Exchange (ADE) system (22‐54‐112(2), C.R.S.). All pupil membership counts must be completed by this date, even if the alternative count date of November 1 is used for preschool pupils. (on or before November 10th) 17 School district provides to CDE a copy of its official November 3, 2015, ballot questions or a copy of its official November 3, 2015, ballot marked with the word “sample” and the number of votes cast for the questions and the number of votes cast against the question. (CCR301‐39, 2254‐R‐13.01) 20 School district provides to CDE, through the “directory process”, the names, addresses, positions, and term expirations of all school board members (22‐32‐109(1)(d),C.R.S.). 247

November 2015 30 Independent Auditor must provide the FY2013‐14 Audit to the School District within five months following the close of the fiscal year. (29‐1‐ 606(1)(b)C.R.S.) 30 School district entitled to “Additional Funding”, if any, submits to CDE a certification signed by its auditor of its projected FY2013‐14 spending limit pursuant to the Taxpayer’s Bill of Rights (TABOR) (22‐ 54‐104.3 (2.7), C.R.S.). Note: certification is not required if district previously has held a successful “de‐Brucing” election. December 2015 15 School district certifies to county commissioners, copied to CDE, the mill levies for the various property tax‐supported funds of the district (39‐5‐ 128(1), C.R.S.). 31 School district/BOCES must approve their FY 2014‐15 Data Pipeline financial data; must complete their Bolded Balance Sheet Report, Auditor’s Integrity Check Report, and must download their final Data Pipeline. 31 School district/BOCES must have their FY 2014‐15 Audits postmarked to CDE and the Office of the State

Auditor. Audits must have final copies of the “Auditor’s Integrity Check Report” bound in the audit and must include a copy of the “Bolded Balance Sheet Report” with the audit. (29‐1‐606(3), C.R.S.) December 2015/January 2016 School district reports the estimated number of students expected to be enrolled in all “qualified” charter schools and institute charter schools during the next budget year. School district shall notify CDE as to whether each charter school is a qualified charter school. 25th of Month School district receives state share via electronic wire funds transfer (22‐54‐115(3), C.R.S.). Monthly School district notifies CDE of any potential Contingency Reserve assistance needs (22‐54‐117, C.R.S.). Quarterly District board of education must review financial condition of the school district. (22‐45‐102(1)(b), C.R.S.)

248

Mesa County Valley School District No. 51 GENERAL FUND AND COLORADO PRESCHOOL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL For the fiscal year ended June 30, 2014

Variance with Final Budget Positive (Negative)

Budgeted Amounts Original REVENUES Local sources: Property taxes Delinquent taxes Specific ownership tax Interest and penalties on delinquent taxes Tuition Investment income District services to charter school Miscellaneous State sources: State equalization entitlement Special education Transportation Vocational education Small attendance center English language proficiency Federal sources: Mineral leases Other

Total revenues

50,016,825 210,000 8,447,196

Actual Amounts

Final

47,490,319 210,000 8,447,196

46,692,505 119,738 7,867,676

(797,814) (90,262) (579,520)

190,000 25,000 71,800 1,387,000 60,347,821

190,000 25,000 71,800 1,307,000 57,741,315

135,817 21,375 41,689 88,848 1,288,362 56,256,010

(54,183) (3,625) (30,111) 88,848 (18,638) (1,485,305)

83,367,914 3,861,790 1,362,229 1,131,209 91,548 140,880 89,955,570

86,589,307 3,861,790 1,362,229 1,131,209 91,548 140,880 93,176,963

85,582,234 4,414,014 1,350,401 2,263,213 132,227 113,301 93,855,390

(1,007,073) 552,224 (11,828) 1,132,004 40,679 (27,579) 678,427

800,000 68,000 868,000

630,000 68,900 698,900

504,799 99,036 603,835

(125,201) 30,136 (95,065)

151,171,391

151,617,178

150,715,235

(901,943) (Continued)

249

Budgeted Amounts Original EXPENDITURES Current: Instructional services: Elementary education Middle school education High school education Vocational education/UTEC High school programs Integrated educational programs Preschool/extended day programs Extended enrichment education Library General instruction Music activities Physical activities Special education Cocurricular activities Total instructional services Instructional support: Instructional: Social work/attendance Counseling Nursing/mental health Psychologists Audiologists/therapists Assessment/staff development Media services Instructional technology Program administration

General administration: Board of Education Legal services Treasurer's fee Audit services Office of the superintendent Instructional directors Community partnerships School administration Total instructional support

Final

Actual Amounts

Variance with Final Budget Positive (Negative)

25,201,225 14,192,388 14,870,997 1,641,563 2,205,753 2,574,025 3,449,478 850,316 336,774 8,509,509 3,763,430 3,690,279 13,406,373 1,528,740 96,220,850

26,092,698 14,739,801 15,478,756 1,806,259 2,201,188 1,892,227 2,836,533 949,373 318,755 8,526,411 3,831,567 3,492,816 14,378,012 1,472,711 98,017,107

24,362,633 13,827,178 15,097,765 1,826,945 1,978,422 1,849,513 2,555,649 902,897 312,115 8,563,437 3,588,262 3,366,776 13,025,415 1,604,525 92,861,532

1,730,065 912,623 380,991 (20,686) 222,766 42,714 280,884 46,476 6,640 (37,026) 243,305 126,040 1,352,597 (131,814) 5,155,575

898,611 4,563,562 1,902,096 1,219,701 187,480 1,680,910 1,453,049 315,020 1,722,470 13,942,899

887,866 4,540,474 2,036,123 1,287,550 198,834 1,639,036 1,367,540 331,219 1,755,511 14,044,153

974,669 4,285,584 1,978,532 1,300,526 196,694 2,036,115 1,340,533 459,771 1,750,167 14,322,591

(86,803) 254,890 57,591 (12,976) 2,140 (397,079) 27,007 (128,552) 5,344 (278,438)

73,323 290,000 135,000 32,000 369,752 697,289 37,131 10,628,974 12,263,469 26,206,368

148,323 290,000 135,000 32,000 378,170 726,552 13,047 10,664,551 12,387,643 26,431,796

118,659 290,149 155,108 44,471 409,304 745,339 36,978 10,995,542 12,795,550 27,118,141

29,664 (149) (20,108) (12,471) (31,134) (18,787) (23,931) (330,991) (407,907) (686,345)

250

Variance with Final Budget Positive (Negative)

Budgeted Amounts Original Business support: Business: Business/finance office Indirect cost reimbursements Purchasing Warehouse Print shop Maintenance Custodial Grounds maintenance Craftsmen Transportation Central: Communication Human resources Information technology Grant development Support severance payments Total business support Community Services: Total current expenditures Contingency Debt Service: Principal Interest and fiscal charges Total debt service expenditures Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING USES Transfers out Net change in fund balances Fund balances - beginning Fund balances - ending

Actual Amounts

Final

1,149,876 (450,000) 299,369 397,314 142,364 846,216 9,170,730 1,111,802 2,038,039 5,402,747 20,108,457

1,252,689 (450,000) 287,447 410,575 145,790 841,079 8,862,813 1,033,719 2,194,124 5,470,506 20,048,742

1,142,300 (289,156) 250,542 380,459 136,701 1,290,035 8,287,117 1,176,899 2,224,236 5,964,789 20,563,922

110,389 (160,844) 36,905 30,116 9,089 (448,956) 575,696 (143,180) (30,112) (494,283) (515,180)

381,391 809,813 1,966,013 134,492 224,532 3,516,241 23,624,698

442,716 786,349 1,915,633 125,586 303,719 3,574,003 23,622,745

435,358 1,182,757 2,186,174 123,494 713,299 4,641,082 25,205,004

7,358 (396,408) (270,541) 2,092 (409,580) (1,067,079) (1,582,259)

14,000 146,065,916 9,261,150

14,000 148,085,648 8,797,558

33,389 145,218,066 -

(19,389) 2,867,582 8,797,558

2,500 2,500 155,329,566

2,500 2,500 156,885,706

1,815,848 348,178 2,164,026 147,382,092

(1,815,848) (345,678) (2,161,526) 9,503,614

(4,158,175)

(5,268,528)

3,333,143

8,601,671

4,102,972

3,704,568

3,218,890

485,678

(8,261,147)

(8,973,096)

114,253

9,087,349

8,261,147

8,973,096

The notes to the financial statements are an integral part of this statement.

251

8,973,096 $

9,087,349

9,087,349 (Concluded)

252 149,302,494

603,835

$20.82 $4.08 $0.00 $0.00 24.90

100.00% $6,157.00

0.34% 0.07% 0.00% 0.00% 0.40%

56.28% $3,465.26 2.96% 182.03 0.90% 55.69 1.52% 93.33 0.05% 3.28 0.08% 4.67 0.22% 13.77 62.01% $3,818.03

31.30% $1,927.18 0.07% 4.17 5.27% 324.45 0.08% 4.72 0.01% 0.88 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.03% 1.69 0.83% 50.99 37.58% $2,314.07

% of Total $ Revenues Per Pupil $6,157 13/14

Funded Pupil Count

20,894.2

PPR=$7,462-$ 1,151 Stabilization Factor = $6,311- $154.06 Transfers to other Funds =$6,157

Total Revenues

504,799 99,036 0 0

92,584,209

84,029,988 4,414,014 1,350,401 2,263,213 79,427 113,301 333,865

State Equalization Entitlement Special Education Transportation Vocational Education Small Attendance Center English Language Proficiency Other State Revenue Total State Sources

Mineral Leases Federal Ed Jobs Revenue State Fiscal Stabilization Funds Miscellaneous Grants Total Federal Sources

56,114,450

46,732,538 101,180 7,867,676 114,341 21,375 0 0 0 0 0 40,902 1,236,438

Property Taxes Delinquent Taxes and Penalties Specific Ownership Interest on Delinquent Taxes Tuition - Preschool Tuition - Excess Costs Tuition - Summer School Tuition - Night School Tuition - Out of District Instructional Supplies and Materials Fees Investment Income Miscellaneous Total Local Sources

Amount

20,912.50

100.00%

0.42% 0.02% 0.00% 0.04% 0.49%

54.19% 2.71% 0.95% 0.82% 0.06% 0.09% 0.00% 58.81%

34.80% 0.10% 5.08% 0.10% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.03% 0.57% 40.70%

$6,018 12/13

20,964.90

100.00%

0.55% 0.11% 0.00% 0.04% 0.70%

53.61% 2.54% 0.96% 0.64% 0.06% 0.10% 0.00% 57.90%

34.95% 0.13% 5.19% 0.12% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.04% 0.94% 41.39%

$5,957 11/12

21,025.20

100.00%

0.29% 2.59% 0.99% 0.06% 3.93%

46.88% 2.44% 0.85% 0.91% 0.06% 0.10% 0.00% 51.24%

38.28% 0.09% 5.14% 0.11% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.05% 1.13% 44.83%

$6,181 10/11

Mesa County Valley School District #51 General Fund Actual Revenues-GAAP Basis For Fiscal Year Ended June 30, 2014

20,942.70

20,839.70

100.00%

0.04% 0.17%

0.10% 0.39% 100.00%

0.13%

55.76% 2.61% 0.74% 0.89% 0.05% 0.08% 0.00% 60.13%

31.74% 0.01% 6.83% 0.08% 0.02% 0.00% 0.01% 0.00% 0.00% 0.00% 0.20% 0.83% 39.71%

0.30%

51.66% 2.51% 0.81% 1.04% 0.06% 0.09% 0.00% 56.18%

36.98% 0.04% 5.57% 0.08% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.08% 0.67% 43.43%

20,241.00

100.00%

0.09% 0.34%

0.26%

53.86% 2.70% 0.82% 0.90% 0.05% 0.05% 0.00% 58.38%

32.89% 0.02% 7.30% 0.05% 0.00% 0.00% 0.03% 0.00% 0.00% 0.00% 0.50% 0.47% 41.27%

Breakout on Per Pupil Operating Revenue $6,416 $6,252 $5,966 09/10 08/09 07/08

20,206.00

100.00%

0.04% 0.24%

0.20%

57.56% 2.65% 0.76% 0.80% 0.06% 0.04% 0.00% 61.86%

29.98% 0.05% 6.59% 0.04% 0.02% 0.00% 0.05% 0.00% 0.00% 0.01% 0.65% 0.52% 37.90%

$5,586 06/07

19,655.50

100.00%

0.04% 0.33%

0.29%

61.50% 2.70% 0.83% 0.58% 0.05% 0.02% 0.00% 65.68%

26.32% 0.03% 5.87% 0.05% 0.00% 0.00% 0.04% 0.00% 0.01% 0.00% 0.38% 1.30% 33.99%

$5,448 05/06

19,196.50

99.76%

0.04% 0.20%

0.16%

61.06% 2.31% 1.08% 0.69% 0.06% 0.02% 0.00% 65.22%

27.98% 0.02% 5.57% 0.07% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.70% 34.34%

$5,370 04/05

19,197.00

100.00%

0.04% 0.19%

0.15%

61.37% 2.34% 1.08% 0.70% 0.06% 0.02% 0.00% 65.57%

27.66% 0.05% 5.33% 0.07% 0.00% 0.03% 0.04% 0.00% 0.01% 0.17% 0.06% 0.82% 34.24%

$5,260 03/04

253 18,070 0 1,354,467 3,218,890

203,009 234,064 807,177 2,186,174 499,074 709,230

1,912,232 14,219,003 5,547,435 (289,156)

11,006,005

118,659 1,681,348

2,795,135 481,337 319,543 1,340,533

978,271 4,905,835 1,978,595 1,304,113 134,436 62,270

76,871,830 12,839,973 1,604,525

149,042,077

4,591,427

144,450,650

4,638,728

21,389,514

11,006,005

1,800,007

4,936,548

9,363,520

91,316,328

0.01% 0.00% 0.91% 2.16% 3.08%

0.14% 0.16% 0.54% 1.47% 0.33% 0.48% 3.11%

1.28% 9.54% 3.72% -0.19% 14.35%

7.38%

0.08% 1.13% 1.21%

1.88% 0.32% 0.21% 0.90% 3.31%

0.66% 3.29% 1.33% 0.87% 0.09% 0.04% 6.28%

51.58% 8.61% 1.08% 61.27%

Funded Pupil Count

20,894.2

0.75 0.00 55.95 132.97 189.67

8.39 9.67 33.34 90.31 20.62 29.30 191.63

79.00 587.39 229.17 -11.95 883.61

454.66

4.90 69.46 74.36

115.47 19.88 13.20 55.38 203.93

40.41 202.66 81.74 53.87 5.55 2.57 386.81

$6,157 3,175.61 273.58 2.95 3,452.14

% of Total Expenditures 13/14

PPR=$7,462-$ 1,151 Stabilization Factor = $6,311- $154.06 Transfers to other Funds =$6,157

Total Expenditures

Community Services (3300) Facilities acquisition and construction (4000) Debt Services (5100) Other Financing Uses-Transfer Out ((52XX) Total Other

Total Support Services

Business Services Business (2500) Operation and Maintenance of Plant(2600-2690) Student Transportation(2700) Indirect Cost Reimb Total Business Services Central Student Services(2800) Communications(2820) Personnel(2830) Information Systems(2840-2845) Risk Management (2850) Other (29XX) Total Central Services

School Admin School Administration(2400) Total School Admin

Support Services: Students Attendance and Social Work (211X) Guidance Services (2120) Health Services (2130) Psychological Services (2140) Speech/Audiology Services (2150) Other Student Support (2190) Total Student Support Instructional Staff Instr Staff Support (2200, 2230, 2290) Curriculum Development(2210) Staff Training (2213) Educational Media Services(2220) Total Instructional Staff Support General Admin Board of Education (2310) Superintendent, Exec Dir (2320-2329) Total General Administration

Current: Instructional Services: General Classroom (0010-16XX) Special Education(17XX) Cocurricular Activities(1800-1900) Total Instructional

Amount

Breakout on Per Pupil

100.00%

20,965

0.03% 0.00% 0.73% 2.30% 3.07%

35.51%

0.16% 0.20% 0.56% 1.55% 0.22% 0.71% 3.39%

1.20% 9.93% 3.88% -0.35% 14.67%

7.16%

0.37% 0.73% 1.10%

1.66% 0.31% 0.06% 1.38% 3.41%

0.54% 3.17% 1.24% 0.71% 0.09% 0.02% 5.78%

52.37% 7.97% 1.09% 61.43%

0.01% 0.00% 0.13% 2.23% 2.38%

35.32%

0.20% 0.16% 0.54% 1.72% 0.23% 0.33% 3.18%

1.29% 9.38% 3.83% -0.22% 14.29%

7.33%

0.40% 0.79% 1.19%

1.50% 0.29% 0.02% 1.15% 2.96%

0.63% 3.32% 1.46% 0.83% 0.13% 0.00% 6.38%

52.77% 8.42% 1.10% 62.30%

21,025

100.00%

0.02% 0.00% 0.51% 2.81% 3.34%

34.49%

0.19% 0.25% 0.59% 1.24% 0.27% 0.39% 2.94%

1.20% 9.99% 3.73% -0.57% 14.34%

7.38%

0.04% 1.03% 1.06%

1.55% 0.29% 0.17% 1.25% 3.25%

0.59% 3.39% 1.14% 0.29% 0.09% 0.02% 5.51%

53.18% 7.94% 1.05% 62.17%

20,943

100.00%

0.02% 0.00% 0.00% 0.12% 0.14%

35.11%

0.20% 0.21% 0.64% 1.40% 0.31% 0.19% 2.94%

1.25% 9.69% 3.77% -0.28% 14.44%

7.81%

0.41% 0.76% 1.17%

1.74% 0.21% 0.33% 1.28% 3.57%

0.62% 3.10% 1.09% 0.23% 0.09% 0.04% 5.18%

55.38% 8.28% 1.09% 64.75%

20,840

100.00%

0.36% 0.00% 0.00% 0.13% 0.49%

35.19%

0.21% 0.27% 0.69% 1.47% 0.28% 0.20% 3.11%

1.26% 9.55% 3.71% -0.40% 14.12%

7.55%

0.45% 0.91% 1.37%

1.80% 0.19% 0.40% 1.21% 3.59%

0.60% 3.23% 0.96% 0.52% 0.09% 0.04% 5.44%

55.37% 7.86% 1.10% 64.32%

20,241

100.00%

0.09% 0.00% 0.01% 0.12% 0.22%

35.04%

0.27% 0.22% 0.65% 1.26% 0.27% 0.30% 2.97%

1.19% 10.15% 3.84% -0.30%

7.48%

0.44% 0.95% 1.39%

1.32% 0.24% 0.51% 1.32% 3.40%

5.80% 2.63% 0.99% 0.01% 0.10% 0.07% 4.92%

55.06% 8.60% 1.08% 64.74%

20,206

100.00%

0.11% 0.00% 0.01% 0.19% 0.31%

33.43%

0.32% 0.22% 0.60% 1.36% 0.26% 0.30% 3.06%

1.17% 9.71% 3.82% -0.65% 14.04%

7.08%

0.35% 0.82% 1.17%

1.11% 0.23% 0.52% 1.72% 3.59%

0.62% 2.29% 0.90% 0.57% 0.10% 0.01% 4.49%

56.36% 8.79% 1.10% 66.26%

19,656

100.00%

0.01% 0.00% 0.01% 0.10% 0.12%

33.06%

0.30% 0.26% 0.53% 1.51% 0.18% 0.29% 3.07%

1.18% 10.06% 3.93% -0.95% 14.22%

7.08%

0.41% 0.90% 1.31%

0.68% 0.03% 0.58% 1.75% 3.04%

0.55% 2.29% 0.83% 0.53% 0.10% 0.03% 4.34%

56.61% 9.09% 1.12% 66.82%

19,197

100.00%

0.01% 0.00% 0.00% 0.01% 0.02%

33.08%

0.27% 0.21% 0.51% 1.67% 0.01% 0.31% 2.98%

1.22% 9.84% 3.74% -0.29% 14.51%

6.88%

0.43% 0.90% 1.33%

0.38% 0.08% 0.56% 1.82% 2.84%

0.48% 2.62% 0.81% 0.52% 0.11% 0.00% 4.54%

56.51% 9.12% 1.27% 66.90%

19,197

100.00%

0.01% 0.00% 0.00% 0.03% 0.04%

32.43%

0.28% 0.23% 0.52% 1.59% 0.04% 0.48% 3.14%

1.24% 9.62% 3.55% -0.74% 13.67%

6.86%

0.38% 0.86% 1.24%

1.09% 0.17% 0.72% 1.26% 3.24%

0.48% 2.49% 0.58% 0.46% 0.07% 0.20% 4.28%

56.99% 9.31% 1.23% 67.53%

$6,018 $5,957 $6,182 $6,416 $6,252 $5,966 $5,586 $5,448 $5,370 $5,260 12/13 11/12 10/11 09/10 08/09 07/08 06/07 05/06 04/05 03/04

Mesa County Valley School District #51 General Fund Actual Expenditures-GAAP Basis For Fiscal Year Ended June 30, 2014

General Fund (10) Budget Projection by Object 2012-13 Actual REVENUE: Property Tax Specific Ownership Interest Other Local Override Election 1996 Override Election 2004 State Independence Academy Glade Park Community School Juniper Ridge Mesa Valley Vision - HCP Grande River Virtual Academy Mineral Lease Federal Total Revenue EXPENDITURE: Salaries/Benefits Contracted Services Supplies/Materials Equipment Other Transfer Total Expenditure Expenditure/Contingency + (-) Revenue Transfer to Medical Fund GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Reserves/Designations: Inventories Encumbrances Unreserved/Undesignated Fund Balance Funded Student Growth Estimate (0.25%)

2013-14 Actual

2014-15 Anticipated

2015-16 Adopted

2016-17 Projected

2017-18 Projected

2018-19 Projected

Proj. Growth Rate

$42,428,865 7,386,680 47,286 849,494 4,286,353 4,134,494 87,215,910 (1,670,134) (97,055) 0 0 0 613,140 94,512 $145,289,545

$38,647,721 7,867,676 40,902 1,257,813 4,247,054 4,053,284 92,584,209 0 0 0 0 0 504,799 99,036 $149,302,494

$38,866,152 8,227,616 32,456 1,054,823 4,219,290 3,992,097 104,184,008 0 0 0 0 0 338,684 82,763 $160,997,889

$38,763,190 8,428,508 33,105 942,198 4,247,054 4,053,284 109,363,632 0 0 0 0 0 345,458 85,991 $166,262,420

$39,926,085.70 $8,554,935.62 $34,098.15 $970,463.94 $4,310,759.81 $4,114,083.26 $112,644,540.96 0 0 0 0 0 $355,821.74 $88,570.73 $170,999,360

$41,123,868 $8,811,584 $35,121 $999,578 $4,375,421.21 $4,175,794.51 $116,023,877 0 0 0 0 0 $366,496 $91,228 $176,002,968

$42,357,584.32 $9,075,931.20 $36,174.73 $1,029,565.19 $4,441,052.53 $4,238,431.43 $119,504,593.50 0 0 0 0 0 $377,491.28 $93,964.69 $181,154,789

3.00% 1.50% 3.00% 3.00% 1.50% 1.50% 3.00%

119,590,841 12,968,012 7,720,032 1,639,101 (223,169) 3,437,223 $145,132,040

123,484,094 13,227,322 7,217,707 710,199 1,183,865 3,218,890 $149,042,077

130,179,840 10,977,063 6,797,648 715,542 (113,598) 13,039,578 $161,596,073

132,242,363 13,497,670 8,290,883 690,503 (510,191) 13,212,896 $167,424,124

$136,209,633.89 $13,700,135.05 $8,456,700.66 $704,313.06 ($525,496.73) $13,278,960.48 $171,824,246

$140,295,922.91 $13,905,637.08 $8,625,834.67 $718,399.32 (356,900) $13,345,355.28 $176,534,249

$144,504,800.59 $14,114,221.63 $8,798,351.37 $732,767.31 (356,900) $13,412,082.06 $181,205,323

3.00% 1.50% 2.00% 2.00% 3.00% 0.50% 3.61%

($598,184) 0

($1,161,704) 0

($824,887) 0

($531,281) 0

($50,534) 0

$157,505 0

$260,417 0

$8,507,884

$8,665,389

$8,925,806

$8,327,622

$7,165,918

$6,341,032

$5,809,750

$8,665,389

$8,925,806

$8,327,622

$7,165,918

$6,341,032

$5,809,750

$5,759,216

(239,452) (214,504)

(269,092) (156,825)

(250,000) (300,000)

$8,211,433

$8,499,889

$7,777,622

$6,615,918

$5,791,032

$5,259,750

$5,209,216

20,908.3

20,894.2

21,021.1

21,071.1

21,126.4

21,176.4

21,226.1

3.00% 3.00% 3.27%

REVENUE ASSUMPTIONS: The column of "Projected Growth Rate" is the rate of growth used in making the projection. Property Tax is estimated to increase 3% based on projections of assessed and market values. 2013 was a reassessment year and property values rose slightly. Future years show a gradual increase. State equalization funding is projected to increase 3.0%. Future years show a gradual increase based on expected student count. Specific Ownership taxes have decreased and are expected to show slow growth. Interest continues to show a slow increase. Override Election is based on assessed value, mill levy changes, and growth. Glade Park Community School was closed at the end of 2012-2013. Juniper Ridge Community School was approved beginning in the 2013-2014 school year. Mesa Valley Community School became a charter in the 2014-2015 school year. EXPENDITURE ASSUMPTIONS: Salaries/Benefits based with a 3.07% anticipated increase to occur in future years. Teaching staff will be adjusted between schools each year as the student population is anticipated to adjust slowly. Average teacher salary plus benefits used is $62,000. Professional Development staff and expenditures will be increased gradually to increase teacher support and teaching methods. Contracted Services, Supplies/Materials, & Equipment are expected to increase 1.5 to 2% due to funding. ADDITIONAL ASSUMPTIONS: Projections are strictly "roll forward" based and do not anticipate additional programs or program growth. Projections include anticipated adjustments that will need to be made based on State and Local economic times. CDE guidelines require that program revenues be recorded as transfers beginning in 2014-2015.

254

Colorado Preschool Program Fund (19) Budget Projection by Object 2012-13 Actual REVENUE: Program Revenue: Preschool Interest Miscellaneous Total Revenue EXPENDITURE: Salaries Benefits In-service Contracted Service Field Trips Supplies/Materials Equipment Administrative Supplies/Equipment Transportation Administrative Costs Total Expenditure Excess (Deficiency) of Revenue Transfer from General Fund GAAP Basis Fund Balance (Deficit) at Beginning of Year Gaap Basis Fund Balance (Deficit) at End of Year Preschool FTE Kindergarten FTE Total FTE

2013-14 Actual

2014-15 Anticipated

$0 668 0 $668

$1,523,426 1,271 0

$1,585,507 787 0

$1,524,697

$1,586,294

$934,321 327,068 96 192,491 0 9,435 0 13,759 0 0 $1,477,170 $47,527 0

$971,474 364,951 3,150 183,872 0 14,494 0 22,391 0 0 $1,560,332 $25,962 0

260,180

307,707

333,669

$307,707 215.5 0.0 215.5

$333,669 243.0 0.0 243.0

$545,041 242.5 180.0 422.5

2015-16 Budget

$0 800 0 $800

2016-17 Projected

2017-18 Projected

$824.00

$848.72

$874.18

3.00%

0 $824

0 $849

0 $874

19.76%

$1,846,541.77 637,693 10,300 196,341 15,000 18,590 15,300 133,232 0 150,565

$1,901,938.02 656,823 10,609 200,268 15,300 18,961 15,606 135,897

$1,958,996.16 676,528 10,927 204,273 15,606 19,341 15,918 138,615

3.00% 3.00% 3.00% 2.00% 2.00% 2.00% 2.00% 2.00%

155,082

159,735

$3,023,562 ($3,022,738)

$3,110,485 ($3,109,636)

$3,199,939 ($3,199,065)

2,982,066

3,041,707

3,102,541

545,041

504,368

436,440

$545,041 242.5 180.0 422.5

$504,368 242.5 180.0 422.5

$436,440 242.5 180.0 422.5

$339,916 242.5 180.0 422.5

$1,706,777 $1,792,759 583,150 619,119 5,087 10,000 192,491 192,491 0 0 78,823 18,225 718 15,000 37,271 130,620 0 0 0 146,180 $2,604,317 $2,924,394 ($2,603,649) ($2,923,594) 2,815,021 2,923,594

REVENUE ASSUMPTIONS: Projections from 2015-16 to 2017-18 are based on 2.0% increase on base from state. EXPENDITURE ASSUMPTIONS: Salaries based on 3.0% increase for future years. There has been no student increase included. Contracted Services were decreased 2% based on funding. The Administrative costs were added back in 2014-15 and are planned to continue. Supplies/Materials reflect a 2% increase. ADDITIONAL ASSUMPTIONS: In 2014-15, 180 E-Care Kindergarten slots were received, in addition to the Preschool FTEs. Projections for 2015-16 to 2018-19 are strictly "roll forward" based and do not anticipate additional programs or program growth. CDE guidelines require that program revenues be recorded as transfers beginning in 2014-15.

255

Proj. Growth Rate

2018-19 Projected

3.00% 3.39% 2.00%

Nutrition Services Fund (21) Budget Projection by Program 2012-13 Actual REVENUE: Student Meals Ala Carte Lunch Sales Adult Meals Federal Reimbursement State Reimbursement Interest on Investment Miscellaneous Donated Commodities Total Revenue EXPENDITURE: Salaries and Benefits Food Non-Food Donated Commodities Total Expenditure Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Reserves/Designations: Less Amount for Encumbrance Unreserved/Undesignated Fund Balance at End of Year

2013-14 Actual

2014-15 Anticpated

2015-16 Budget

2016-17 Projected

2017-18 Projected

2018-19 Projected

$0 0 0 0 0 0 0 0 $0

$1,095,551 223,939 57,941 3,841,319 97,012 0 35,295 357,919 $5,708,976

$1,213,717 216,315 56,542 4,051,284 102,470 0 27,000 355,591 $6,022,919

$1,274,403 $227,131 $57,673 $4,172,823 $105,544 $0 $27,540 $366,259 $6,231,372

$1,338,123 $238,487 $58,826 $4,298,007 $108,710 $0 $28,091 $377,246 $6,447,491

$1,405,029 $250,412 $60,003 $4,426,947 $111,972 $0 $28,653 $388,564 $6,671,579

$0 0 0 0 $0 $0

$2,800,237 2,179,380 566,023 357,919 $5,903,559 ($194,583)

$2,967,804 2,203,097 496,427 355,591 $6,022,919 $0

3,056,838

3,148,543

3,243,000

2,269,190

2,337,266

2,407,384

511,320

526,659

542,459

366,259

377,246

388,564

$6,203,607 $27,765

$6,389,715 $57,777

$6,581,406 $90,173

468,640

274,057

301,822

359,599

$274,057

$301,822

$359,599

$449,772

$0 0 0

$249,057

(25,000)

(25,000) $249,057

(25,000) $276,822

(25,000) $334,599

Proj. Growth Rate 5.00% 5.00% 2.00% 3.00% 3.00% 2.00% 3.00% 3.46% 3.00% 3.00% 3.00% 3.00% 3.00%

(25,000) $424,772

New guidance from CDE requires that Nutrition Services be recorded as a Special Revenue Fund in fund 21 beginning in 2014-15. Previously, it was classified as an Enterprise Fund in fund 51. Beginning fund balance reflects change from Retained Earnings, which includes capital assets, to a fund balance where capital assets are not recorded. REVENUE ASSUMPTIONS: The column of "Projected Growth Rate" is the rate of growth used in making the projection. Property Tax is estimated to increase 3% based on projections of assessed and market values. 2013 was a reassessment year and property values rose slightly. Future years show a gradual increase. EXPENDITURE ASSUMPTIONS: Salaries/Benefits based with a 3.07% anticipated increase to occur in future years. Contracted Services, Supplies/Materials, & Equipment are expected to increase 1.5 to 2% due to funding. ADDITIONAL ASSUMPTIONS: Projections are strictly "roll forward" based and do not anticipate additional programs or program growth. Projections include anticipated adjustments that will need to be made based on State and Local economic times. CDE guidelines require that program revenues be recorded as transfers beginning in 2014-2015.

256

Physical Activities Fund (23) Budget Projection by Program 2012-13 Actual REVENUE: Athletic Fees/Passes Gate Receipts Misc Revenue Total Revenue EXPENDITURE: Playoffs Basketball, Girls Cheerleader/Poms Golf, Girls Soccer, Girls Softball, Girls Swimming, Girls Tennis, Girls Lacrosse, Girls Volleyball Baseball Basketball, Boys Football Golf, Boys Soccer, Boys Swimming, Boys Tennis, Boys Lacrosse, Boys Wrestling Cross Country Track Scholarships Athletic Trainers Contingency Vehicle Use Catastrophic Insurance Total Expenditure Excess (Deficiency) of Revenue Reallocation from Transportation Transfer from General Fund Excess (Deficiency) of Revenue & Transfer BUDGETARY FUND BALANCE: Beginning of Year End of Year

2013-14 Actual

2014-15 Anticipated

2015-16 Budget

2016-17 Projected

2017-18 Projected

2018-19 Projected

$327,127 233,450 61,200

$347,441 236,952 62,424

$369,017 240,506 63,672

$621,777

$646,817

$673,196

$324,507 211,799 59,300 $595,606

$332,872 214,936 99,766 $647,574

$290,000 210,000 57,000 $557,000

$308,000 230,000 60,000 $598,000

$87,986 40,054 9,951 6,582 17,939 19,462 5,875 6,089 18,740 33,103 29,043 40,591 101,462 5,613 14,663 5,387 5,136 29,010 33,529 8,204 15,153 656 0 0 22,391 0 $556,619

$110,523 42,167 13,379 3,525 16,107 20,784 11,853 6,351 30,518 36,155 35,554 48,366 101,250 6,540 17,694 8,128 3,151 26,171 31,356 9,769 27,206 19,698 2,000 0 21,863 0 $650,108

$102,240 39,819 12,528 7,150 16,450 22,087 10,384 6,325 25,000 39,546 23,900 38,239 108,324 6,752 18,752 4,200 5,044 25,000 39,722 9,831 23,700 10,000 18,000 7,500 1,000 5,000 $626,493

$119,000 41,500 15,000 8,000 17,000 28,750 11,500 6,500 25,000 34,000 28,750 40,200 104,000 8,000 16,500 4,500 6,500 25,000 32,800 12,000 26,500 5,000 5,000 10,000 20,000 7,650 $658,650

121,380 42,330 15,300 8,160 17,340 29,325 11,730 6,630 25,500 34,680 29,325 41,004 106,080 8,160 16,830 4,590 6,630 25,500 33,456 12,240 27,030 5,100 5,100 10,200 20,400 7,803

123,808 43,177 15,606 8,323 17,687 29,912 11,965 6,763 26,010 35,374 29,912 41,824 108,202 8,323 17,167 4,682 6,763 26,010 34,125 12,485 27,571 5,202 5,202 10,404 20,808 7,959

126,284 44,040 15,918 8,490 18,041 30,510 12,204 6,898 26,530 36,081 30,510 42,661 110,366 8,490 17,510 4,775 6,898 26,530 34,808 12,734 28,122 5,306 5,306 10,612 21,224 8,118

$671,823

$685,259

$698,965

$38,987 0 20,190

($2,534) 0 20,190

($69,493) 0 20,190

($60,650) 0 20,190

($50,046) 0 20,190

($38,442) 0 20,190

($25,769) 0 20,190

$59,177

$17,656

($49,303)

($40,460)

($29,856)

($18,252)

($5,579)

97,963 $157,140

157,140 $174,796

174,796 $125,493

125,493 $85,033

85,033 $55,177

55,177 $36,924

36,924 $31,346

Proj. Growth Rate 6.21% 1.50% 2.00% 7.36% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 53.00% 5.13%

REVENUE ASSUMPTIONS: Athletic Fees were increased from $110 to $140 per sport in 2012-2013 and gate receipts are are projected to increase . A 6% increase yearly was used for future years. EXPENDITURE ASSUMPTIONS: Estimated 2% increase yearly in costs for future years.

257

Beverage Fund (27) Budget Projection by Program 2012-13 Actual REVENUE: Commissions Electrical In-Kind Interest Miscellaneous Total Revenue EXPENDITURE: SBA Accounts Staff Development Programs: Carryover Projects Recognition Support Supplies/Equipment Scholarships Travel Board Approved Programs Electrical Reimbursement Total Expenditure Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year RECONCILIATION TO BUDGETARY BASIS: Less Amount for Encumbrance Budgetary Unreserved Fund Balance at End of Year

2013-14 Actual

2014-15 Anticipated

2015-16 Budget

$59,290 7,308 0 433 0 $67,031

$53,442 7,308 0 306 0 $61,056

$42,000 6,804 0 275 0 $49,079

$46,000 7,308 0 0 0 $53,308

$30,000 5,367 11,446 5,000 2,188 0 0 0 715 7,308 $62,024

$30,067 6,664 11,967 0 5,000 0 0 0 4,000 7,308 $65,006

$22,500 10,500 17,000 0 0 0 0 0 6,000 7,300 $63,300

$20,000 12,000 9,250 0 0 0 0 0 6,000 7,308 $54,558

$5,007

($3,950)

($14,221)

152,948

157,955

$157,955

$154,005

(6,400) $151,555

2017-18 Projected

2018-19 Projected

45,540

45,085

44,634

7,308 0 0 0 $52,848

7,308 0 0 0 $52,393

7,308 0 0 0 $51,942

20,400 12,240 9,343 0 0 0 0 0 5,940 7,308

20,808 12,485 9,436

21,224 12,734 9,530

0 0 0 0 0

5,881

5,822

$55,231

7,308 $55,917

7,308 $56,619

($1,250)

($2,383)

($3,525)

($4,677)

154,005

139,784

138,534

136,152

132,627

$139,784

$138,534

$136,152

$132,627

$127,950

0 $154,005

2016-17 Projected

(5,000) $134,784

(5,000) $133,534

(5,000) $131,152

(5,000) $127,627

Proj. Growth Rate -1.00% 0.00%

8.62% 2.00% 2.00% 1.00%

-1.00% 0.00% -13.81%

(5,000) $122,950

Note: To continue with a fund balance, adjustments have been made. Program funds carryover, Staff Development, and Board Approved Programs were reduced. A beverage contract with Coca-Cola began January 1, 2009. REVENUE ASSUMPTIONS: Commission revenue is based on consumption and is expected to increase slightly. EXPENDITURE ASSUMPTIONS: All programs were reduced due to reduced funding in 2011-2012. Future years show a 3% increase. SBA accounts distributions are based on consumption.

258

Government Designated Grants (22) Budget Projection by Program REVENUE: Federal State & Local Total Revenue EXPENDITURE: 21st Century Community Learning Centers 21st Century Local Before/After School

Proj. Growth Rate

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Budget

2016-17 Projected

2017-18 Projected

2018-19 Projected

$ 12,291,715 1,433,517 $ 13,725,232

$ 12,581,661 1,629,395 $ 14,211,056

$ 17,201,481 3,626,365 $ 20,827,846

$ 15,935,963 3,577,982 $ 19,513,945

$ 15,841,900 966,466 $ 16,808,366

$ 16,780,900 854,433 $ 17,635,333

$ 17,319,900 932,933 $ 18,252,833

8.68% -73.93%

$472,989 0

$333,258 0

$334,226 80

$0 80

$0 0

0.00% 0.00%

9,344 0 2,085 0 0 1,780

0 754 4,006 2,166 0 0

3,240 15,000 22,398 2,834 0 3,877

0 15,000 22,398 3,374 3,000 3,741

0 15,000 10,000 0 3,000 4,000

0 15,000 10,000 0 3,000 3,500

0.00% 0.00% -55.35% 0.00% 0.00% -6.44%

0 0 0 12,949 12,496 179 0 273,168

0 0 0 28,333 7,266 0 1,290 1,832

178 1,000 4,656 121,089 30,000 721 0 0

0 1,000 4,656 125,000 30,000 566 0 238,000

0 1,000 3,000 10,000 30,000 0 0 0

0 1,000 2,000 30,000 30,000 0 0 0

0 1,000 1,000 100,000 30,000 0 0 0

0.00% 0.00% -78.52% -20.00% 0.00% -100.00% 0.00% -100.00%

0 9,978 0 0

265,011 20,810 5,681 83,782

923 47,610 5,541 1,223,481

0 0 0 1,200,000

0 0 0 0

0.00% #DIV/0! 0.00% -100.00%

Colorado Wraparound Collabortive Management Community Partnership Denver Foundation Developmental Evaluation Clinic Early Literacy Grant Program Education for Homeless Children/Youth Educator Effectiveness Liason ELPA PD & Student Support El Pomar Foundation Encana Oil & Gas Grant

231 0 1 4,342 0 37,000 0 0 11,004 0

0 0 0 117 222,190 37,000 0 0 1,843 0

169 1,118 0 40,000 252,336 38,900 30,000 252,788 4,340 156

0 1,120 0 31,933 223,000 38,900 25,000 150,000 0 156

0 500 0 31,933 0 38,900 0 0 0 0

-100.00% -55.36% 0.00% 0.00% -100.00% 0.00% -100.00% -100.00% 0.00% -100.00%

Expelled and At-Risk Student Services Grant Expelled and At-Risk Student Services GrantTruancy Reduction Planning Grant Fidelity Charitable Trust Gifted & Talented Gifted & Talented Regional Grant

71,089

0.00%

233,507 0 207,852 69,279

233,507 0 203,730 69,878

175,130 10,000 203,730 70,510

116,754 0 208,000 70,000

0 0 215,000 75,000

0 0 220,000 80,000

0 0 225,000 85,000

-100.00% 0.00% 8.17% 21.43%

0 0 53,376 798 135 0 4,516 75 10,000 717,618

0 0 31,436 0 494 0 1,132 0 0 849,861

30,758 0 40,072 162 820 629 2,500 3,522 0 3,810,139

30,000 114,000 0 162 0 629 3,000 3,522 0 3,810,139

0 0 0 0 0 0 8,000 4,000 0 4,600,000

0 0 0 0 0 0 8,000 3,000 0 5,000,000

0 0 0 0 0 0 8,000 2,000 0 5,400,000

0.00% -100.00% 0.00% -100.00% 0.00% -100.00% 166.67% -43.21% 0.00% 41.73%

1,121 0

0 1,221

0 148,780

0 0

0.00% 0.00%

Advanced Placement Disadvantaged Students Aid for Homeless Families Ametek REACH Homeless Grant ARVD Heart to Hope CPR/AED Trainng Attendance Incentives for Studients Bacon Family Foundaton Bacon Family Foundation - Mesa County Partnership for Children & Families - Bullying Focus Group Grant Business Education 51 Foundation CDC Technical Assistance Charter School Capital Construction Child Care Development Fund Child Care Development Fund: Readiness Colorado Curribulum Building Program Colorado Health Foundation Colorado Health Foundation-Nutrition Services Meals from Scratch Colorado Legacy Foundation Colorado Library Program Colorado READ Act

Gifted & Talented Universal Screening Grant Great Outdoors Colorado High School Graduation Initiative Jared Polis Foundation Jewish Comm Center - REACH High School K-12 Tobacco Prevention Initiative Local Child Care Development Fund Local STEPS Fund Lowe's Charitable Foundation Medicaid Mesa County Emergency Group- CPR and AED Training Grant Mesa County Federal Mineral Lease

259

Government Designated Grants (22) Budget Projection by Program 2012-13 Actual Mesa County Human Services Food for Thought Mesa County Medical Alliance - SAVE Mesa Program Local Match Grant Middle School Physics Migrant Education Migrant Scholarship & Local Funds National Farm to School Network National Math & Science Initiative Project AWARE Public Safety Partnership & Community Policing Grant Recovery Act Race to the Top Race to the Top Early Childhood Readiness Assessment Read to Achieve Redlands Lions Club Anti-Bullying River Front Commission Safeway Food for Thought School Counselor Corps Grant Program School Improvement Grant School to Work Alliance Share Our Strength Special Ed - Preschool Grants Special Ed - State Personnel Development Special Education Special Purpose Grant Funds State Alcohol Prevention Program Substance Abuse Prevention Iniative Taylor Playground Fund TBI Trust Funds Temporary Assistance for Needy Families Title I Title I Distinguished Schools Title I School Iprovement Partnership Title II, Part A, Improving Teacher Quality Title II, Part B, Math & Science Partnership Title II, Part D - Power Ed Title III, Part A: ELL Title III, Part A: ELL Competitive Title V, Part B Public Charter School Tony Grampsas Youth Services Prevention Vocational Ed/Tech Prep Western Colorado Community Foundation Wilson Family Foundation Total Expenditure

2013-14 Actual

2014-15 Anticipated

2015-16 Budget

2016-17 Projected

2017-18 Projected

Proj. Growth Rate

2018-19 Projected

9,000 1,077 0 0 489,401 0 0 0 0

5,999 196 0 0 570,153 0 0 129,715 0

1,602 0 18 0 616,427 2,629 1,000 0 50,000

0 0 18 286,000 620,000 3,000 1,000 0 50,000

0 0 0 0 300,000 3,500 0 0 0

0 0 0 0 615,000 3,000 0 0 0

0 0 0 0 630,000 3,000 0 0 0

0.00% 0.00% -100.00% -100.00% 1.61% 0.00% -100.00% 0.00% -100.00%

25,655 81,700

0 54,293

0 84,876

0 35,000

0 0

0.00% 0.00%

0 250,655 0 3,299 0 250,710 1,188,108 392,045 0 178,574 2,961 3,894,145 0 0 0 0 354 142,705 3,049,250 0 124,630 864,432 1,233 0 240,571 0 150,476 0 153,827 0 13,512 $13,725,232

0 0 130 1,494 201 253,027 599,361 404,600 2,000 154,421 0 3,709,037 0 0 0 0 0 102,787 3,929,617 2,384 2,962 671,879 663,613 0 73,939 3,556 236,807 84,717 137,432 447 9,691 $14,211,056

2,488 0 370 1,702 71 281,574 348,365 404,600 0 191,470 0 4,312,012 400,000 1,000 64,400 0 0 56,354 4,721,787 0 0 1,104,903 556,445 4,066 66,351 73,444 196,500 155,533 147,837 10,300 36,309 $20,827,846

0 0 0 2,890 71 100,000 200,000 410,000 0 180,000 0 4,100,000 400,000 1,000 0 9,000 0 0 4,876,076 7,380 0 1,265,239 0 4,066 77,541 66,400 0 155,533 160,000 3,101 27,500 $19,513,945

0 0 0 0 0 0 0 400,000 0 170,000 0 4,000,000 400,000 0 0 0 0 0 5,000,000 0 0 1,100,000 0 0 80,000 0 0 155,533 150,000 0 0 $16,808,366

0 0 0 0 0 0 0 450,000 0 165,000 0 4,500,000 400,000 0 0 0 0 0 4,700,000 0 0 1,100,000 0 0 60,000 0 0 0 150,000 0 15,000 $17,635,333

0 0 0 0 0 0 0 450,000 0 160,000 0 4,500,000 400,000 0 0 0 0 0 4,800,000 0 0 1,100,000 0 0 80,000 0 0 0 160,000 0 15,000 $18,252,833

0.00% 0.00% 0.00% -100.00% -100.00% -100.00% -100.00% 9.76% 0.00% -11.11% 0.00% 9.76% 0.00% -100.00% 0.00% -100.00% 0.00% 0.00% -1.56% -100.00% 0.00% -13.06% 0.00% -100.00% 3.17% -100.00% 0.00% -100.00% 0.00% -100.00% -45.45%

260

Career Center Grant (26) Budget Projection by Program REVENUE: Local/Charitable Donation Sale Proceeds Interest Total Revenue EXPENDITURES: Construction Costs Land Purchase Total Expenditure Excess (Deficiency) of Revenue BUDGETARY FUND BALANCE: Beginning of Year End of Year

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

$0 0 227 $227

$0 850 178 $1,028

$30,000 200,000 4,500 $234,500

$30,000 200,000 4,000 $234,000

$0 0 $0 $227

$850 0 $850 $178

$200,000 40,000 $240,000 ($5,500)

$200,000 $200,000 $200,000 $200,000 40,000 40,000 40,000 40,000 $240,000 $240,000 $240,000 $240,000 ($6,000) ($6,000) ($6,000) ($6,000)

79,368 $79,595

79,595 $79,773

79,773 $74,273

261

2015-16 Budget

74,273 $68,273

2016-17 Projected

2017-18 Projected

2018-19 Projected

$30,000 200,000 4,000 $234,000

68,773 $62,773

62,773 $56,773

56,773 $50,773

Proj. Growth Rate 0.00% 0.00% -12.50%

0.00% 0.00%

Other Local Projects/Grants (28) Budget Projection by Program REVENUE: Tuition Local Grants Total Revenue: EXPENDITURE: Art Heritage Donations District Sponsored Seminars R-5 On-line Classes P.U.L.S.E. Program Wells Fargo/ILP Grant Total Expenditure Excess (Deficiency) of Revenue BUDGETARY FUND BALANCE: Beginning of Year End of Year

2012-13 Actual

2013-14 Actual

2014-15 Anticipated

$17,950 3,720 $21,670

$16,230 4,583 $20,813

$50,000 11,942 $61,942

$50,000 9,942 $59,942

$1,838 0 56,863 1,481 0 $60,182 ($38,512)

$1,915 0 27,583 630 0 $30,128 ($9,315)

$6,000 1,000 40,000 0 2,942 $49,942 $12,000

$6,000 1,000 40,000 0 2,942 $49,942 $10,000

103,965 $65,453

65,453 $56,138

56,138 $68,138

68,138 $78,138

262

2015-16 Budget

2016-17 2017-18 2018-19 Projected Projected Projected $40,000 9,000 $49,000 $5,000 1,000 40,000 0 2,000 $48,000 $1,000 77,138 $78,138

$40,000 9,000 $49,000 $5,000 1,000 40,000 0 2,000 $48,000 $1,000 78,138 $79,138

$40,000 9,000 $49,000 $5,000 1,000 40,000 0 2,000 $48,000 $1,000 79,138 $80,138

Proj. Growth Rate -25.00% -10.47%

-20.00% 0.00% 0.00% 0.00% -47.10%

Bond Redemption Fund (31) Budget Projection by Program 2012-13 Actual

2013-14 Actual

2014-15 Anticipated

2015-16 Budget

2016-17 Projected

2017-18 Projected

2018-19 Projected

Proj. Growth Rate

REVENUE: Local Property Taxes Delinquent Taxes Bond Principal/Redunding Premium/Discount

Total Revenue EXPENDITURE: Bond Principal: 2012 Series 2011 Series 2004A Series 2004 Series 2004 Capital Improvement 2004 Refinance Bond Interest Coupons Redeemed: 2012 Series 2011 Series 2004A Series 2004 Series Bond Refinance 2004 Capital Improvement 2004 Refinance Total Expenditure Excess (Deficiency) of Revenue GAAP Basis Fund Balance (Deficit) at Beginning of Year GAAP Basis Fund Balance (Deficit) at End of Year Mill Levy Assessed Value

$11,347,851 55,425 7,564,632 388,658 $19,356,566

$10,901,575 53,116 0 0 $10,954,691

$11,009,918 66,716 0 0 $11,076,634

$11,074,531 60,000 0 0 $11,134,531

$10,957,290 60,000 0 0 $11,017,290

$10,967,176 60,000 0 0 $11,027,176

$10,960,322 60,000 0 0 $11,020,322

0.59% -10.07% 0.00% 0.00% 0.52%

$100,000 0 175,000 3,175,000 3,015,000 0

$125,000 175,000 3,325,000 3,155,000 0 0

0 175,000 3,475,000 3,305,000 125,000 0

$3,750,000 175,000 0 3,440,000 0 0

$450,000 5,675,000 0 1,500,000 0 0

$155,000 7,825,000 0 0 0 0

$525,000 7,740,000 0 0 0 0

0 3,346,750 385,500 594,116 150,927

0 3,343,250 235,500 445,525 175,488

0 3,339,750 79,500 302,600 172,988

0 3,336,250 0 153,250 130,613

0 3,192,625 0 35,000 84,988

0 2,925,063 0 0 77,388

0 2,668,200 0 0 63,788

-0.10% -100.00% -49.36% -24.50%

0 7,948,658 $18,890,951

0 0 $10,979,763

0 0 $10,974,838

0 0 $10,985,113

0 0 $10,937,613

0 0 $10,982,451

0 0 $10,996,988

0.09%

$101,796

$149,418

$79,677

$44,725

$23,334

$465,615

($25,072)

10,386,325

10,851,939

10,826,867

10,928,663

11,078,081

11,157,758

11,202,483

$10,851,940

$10,826,867

$10,928,663

$11,078,081

$11,157,758

$11,202,483

$11,225,817

6.64 $1,721,134,040

6.95 $1,610,605,670

6.99 $1,584,339,243

6.65 $1,647,712,813

6.40 $1,713,621,325

#DIV/0! 0.00% -100.00% 4.08%

6.15 $1,782,166,178

REVENUE ASSUMPTIONS: Property Tax is an increase based on Assessed Value and Mill Levy from year to year. 2010-11 and 2013-14 are three year cycles for re-assessment. Mill levies increases slightly in years 2016-2017 to 2018-2019. Property Taxes are based on the calculated mill levy and the projected assessed value. EXPENDITURE ASSUMPTIONS: Per Debt Service Schedule. In September, 2011, the District refinanced $76,000,000 in bonds. The interest rate ranged from .6% To 3.23%. Interest rates were at the lowest in ten year. A lower mill levy would be required to pay off the bond, but will fluctuate based on the assessed valuation. Refinancing saved the taxpayers approximately 3.5 million over the term of the bonds. MILL LEVY: Adjusted yearly to meet part of the principal and interest requirements and maintain reserve based on 1 year payment. ASSESSED VALUE: 2010-2011 and 2013-14 are reassessment years. Assessed values went down in 2013-14, but are expected to slightly rebound in the next reassessment. # Certification of mill levy December 13, 2011 ď&#x20AC;Ł Certification of mill levy December 11, 2012 ď ž Certification of mill levy December 10, 2013 * Certification of mill levy December 12, 2014

263

Mesa County Population to Funded Pupil Count Comparison School districts in Colorado are funded based on a complex “Total Program Funding Formula” which is set forth by the School Finance Act of 1994. The formula calculates a per pupil revenue amount that is multiplied by an adjusted pupil count as of October 1 of each year. This formula determines approximately 90% of the district’s General Fund revenue. The population of Mesa County is estimated to be 149,617* in 2014, a 17.59% growth rate from 2004. This growth was a reflection of the relatively strong economy and job market from 2003‐2008. In 2009, however, growth indicators were down significantly and continue to be. Student population growth has not always mirrored the growth in the county’s population. The graph below illustrates the county population and district funded pupil count trends since 2005. While growth in the county population has averaged approximately 1.8% per year over the last ten years, growth in funded pupil count has averaged .88% per year during the same period. Much of the growth in the county population stems from people age 35 and over moving to the area, attracted by the quality of life here, which helps explain the slowing student growth. However, in 2009 the district experienced a larger than average student growth. This can be attributed to the oil shale industry bringing jobs and families to the area. This 2015‐2016 Adopted budget reflects a student gain of 50 FTE from 2014‐2015. A slight increase is expected in future years as the local economy rebounds from the recent recession. The District works with a demographer to project student counts. Projections are based on birth rates, population growth, trends in mobility throughout the valley and current student population movement.

*Source: Colorado State Demography Office US Department of Commerce, Bureau of Economic Analysis

264

General Fund Resources Per Pupil $5,000

$4,000

$3,000

$2,000

$1,000

$‐

Goal 1

Goal 2

Goal 3

Goal 4

Goal 5

2011‐12 Per Pupil Actual

$4,751

$676

$126

$1,174

$50

2012‐13 Per Pupil Actual

$4,793

$715

$108

$1,121

$50

2013‐14 Per Pupil Actual

$4,880

$732

$122

$1,193

$52

2014‐15 Per Pupil Budget

$5,161

$731

$89

$1,086

$49

2015‐16 Per Pupil Budget

$5,255

$785

$117

$1,096

$65

265

MCVSD 51 Funded Pupil Count Actual and Estimated 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016^ 2016-2017^ 2017-2018^ 2018-2019^ Elementary Schools Pre-K -- Special Ed 104.5 101.0 107.0 110.0 110.9 111.2 111.4 111.4 Pre-K -- Lang. Dev. 0.0 0.0 0.0 0.0 270.1 270.7 271.4 271.4 CPP/ECARE 212.5 215.5 243.0 422.5 423.0 423.0 423.0 423.0 Kindergarten 812.5 850.5 841.0 726.5 827.1 829.1 831.2 831.2 Grade 1 1,761.5 1,691.5 1,757.5 1,719.5 1,765.9 1,770.3 1,774.7 1,774.7 Grade 2 1,652.0 1,673.5 1,655.0 1,731.0 1,663.1 1,667.3 1,671.5 1,671.5 Grade 3 1,649.0 1,621.0 1,681.0 1,610.0 1,689.2 1,693.4 1,697.7 1,697.7 Grade 4 1,649.0 1,609.5 1,642.0 1,677.0 1,650.1 1,654.2 1,658.4 1,658.4 Grade 5 1,614.0 1,634.0 1,622.0 1,636.0 1,630.1 1,634.1 1,638.2 1,638.2 Subtotal 9,455.0 9,396.5 9,548.5 9,632.5 10,029.5 10,053.5 10,077.5 10,077.5 Middle Schools Grade 6 1,652.5 1,584.5 1,617.0 1,621.5 1,623.0 1,627.1 1,631.2 1,631.2 Grade 7 1,628.0 1,608.5 1,565.0 1,620.0 1,572.9 1,576.9 1,580.8 1,580.8 Grade 8 1,566.5 1,612.0 1,634.0 1,588.0 1,640.1 1,644.2 1,648.3 1,648.3 Subtotal 4,847.0 4,805.0 4,816.0 4,829.5 4,836.0 4,848.2 4,860.3 4,860.3 High Schools Grade 9 1,660.5 1,628.5 1,625.0 1,659.0 1,631.1 1,635.1 1,639.2 1,639.2 Grade 10 1,631.5 1,629.0 1,584.5 1,594.0 1,590.5 1,594.4 1,598.4 1,598.4 Grade 11 1,566.5 1,577.0 1,555.5 1,526.0 1,561.4 1,565.3 1,569.2 1,569.2 Grade 12 1,576.0 1,498.5 1,553.5 1,618.0 1,559.4 1,563.3 1,567.2 1,567.2 Subtotal 6,434.5 6,333.0 6,318.5 6,397.0 6,342.4 6,358.1 6,374.0 6,374.0 Total Pupil FTE - October Count 20,736.5 20,534.5 20,683.0 20,859.0 20,909.0 20,959.0 21,009.0 21,059.0 Funded Pupil Count* 20,964.9 20,908.3 20,894.2 21,021.1 21,071.1 21,121.1 21,171.1 21,221.1 Increase (Decrease) (60.3) (56.6) (14.1) 126.9 50.0 50.0 50.0 50.0 from Previous Year Percent of Increase (0.29%) (0.27%) (0.07%) 0.61% 0.24% 0.24% 0.24% 0.24% (Decrease) Budgeted Pupil Count 20,868.0 20,912.5 20,896.8 21,021.1 21,071.1 NA NA NA

^ Student FTE counts are estimated. *CDE allows us to "average" student count over 2, 3, 4 or 5 years, depending on which is higher. We have used the averaging method for several years, which has allowed us to receive funding for additional FTE's. The student count has fluctuated over the last several years. Previous to 2011-2012, student count was in decline. 2013-2014 and 2014-2015 show slight increases. That trend is expected to continue.

266

Funded Pupil Count 22,500 22,000 21,500 21,000 20,500 20,000 19,500 19,000 2010-11

2011-12

2012-13

2013-14 2014-15* 2015-16* 2016-17* 2017-18* 2018-19*

Total Funded Pupil Count

* Based on District projections.

Pupil Growth 200

100

-100 2010-11

2011-12

2012-13

2013-14

2014-15

2015-16*

2016-17* 2017-18*

2018-19*

Increase from Previous Year

* Based on District projections.

267

Mesa County Valley School District 51 Enrollment History - Student Body Count 2010-11 422 245 424 472 442 133 429 272 474 410 288 437 479 488 458 417 654 573 239 550 422 624 379 460

2011-12 399 213 376 472 500 150 372 272 488 361 260 454 460 491 477 416 671 534 232 610 417 610 366 439

2012-13 418 202 402 457 480 150 379 292 506 382 280 448 443 479 490 408 654 531 262 547 405 579 337 434

2013-14~ 380 202 447 455 469 143 409 286 478 375 311 424 496 451 492 383 645 547 278 538 424 552 356 476

2014-15

388 234 384 422 477 141 402 297 482 380 326 404 498 420 497 394 624 496 297 518 395 536 345 461

2015-16 Budget 389 235 385 423 478 141 403 298 483 381 327 405 499 421 498 395 625 497 298 519 396 537 346 462

145

132

131

128

118

10,336

10,172

10,096

10,145

9,936

9,959

504 71 444 566 657 635 537 582 427

525 75 469 518 647 618 530 568 416

493 70 479 549 618 594 532 547 432

499 70 475 577 622 568 505 583 400

445 105 474 546 581 602 515 572 404

446 105 475 547 582 603 516 573 405

TOTAL MIDDLE

4,423

4,366

4,314

4,299

4,244

4,254

CENTRAL FRUITA 8/9 FRUITA MONUMENT GRAND JUNCTION PALISADE R-5

1,599 776 1,278 1,774 1,003 355

1,572 743 1,284 1,760 1,010 244

1,486 711 1,262 1,676 1,021 224

1,462 681 1,303 1,715 1,054 190

1,473 721 1,253 1,741 1,048 221

1,476 723 1,256 1,745 1,050 222

TOTAL HIGH SCHOOLS

6,785

6,613

6,380

6,405

6,457

6,472

233 326 21 0 0 22,154

257 370 22 156 0 22,001

294 407 19 245 0 21,795

327 423 0 182 159 21,974

346 369 0 234 204 21,819

SCHOOL NAME APPLETON BROADWAY CHATFIELD CHIPETA CLIFTON COLUMBUS/EMERSON DOS RIOS DUAL IMMERSION FRUITVALE LINCOLN OM LOMA MESA VIEW NISLEY ORCHARD AVENUE PEAR PARK POMONA RIM ROCK ROCKY MOUNTAIN SCENIC SHELLEDY TAYLOR THUNDER MTN TOPE WINGATE Special Hawthorne/Contracted Services Preschoolers TOTAL ELEMENTARY BOOKCLIFF DIA MIDDLE EAST MIDDLE FRUITA MIDDLE GRAND MESA MT GARFIELD ORCHARD MESA REDLANDS MIDDLE WEST MIDDLE

Gateway K-12 Charter/Contract Schools Independence Acadamy Mesa Valley Community School Glade Park Community School Grande River Virtual Academy Juniper Ridge Charter Grand Total

347 370 @ 0 235 204 @ 21,869

~ Student body count based on Mesa County Valley School District 51 unaudited October 2014 Count. ** Dual Immersion was included at Bookcliff MS in 2009/2010 + Glade Park Community School became a charter school in 2011-12 and closed at the end of the 2012-2013 school year @ Juniper Ridge was a new School in 2013/2014 @ Mesa Valley was a new School in 2014/2015

268

Per Pupil Revenue History General Fund 2011‐12

2012‐13

2013‐14

2014‐15 Budget

2015‐16 Budget $6,920 (196)

MCVSD51 Per Pupil Revenue (PPR) Capital/Insurance Allocation/Transfer

$6,142 * (185)

$6,141 (228)

$6,311 (228)

$6,663 (208)

MCVSD51 Per Pupil Operating Revenue (PPOR)

$5,957

$5,913

$6,083

$6,455

State Average PPR

6,450

6,479

6,652

7,020

7,293

Legislative Increase (Percentage)

1.90%

3.70%

1.90%

2.80%

Legislative Increase (Dollars)

$105

$208

$111

$167

$171

2014-15

2015-16

* Includes State Funding Rescission

Per Pupil Revenue 7000 6800 6600 6400 6200 6000 5800 5600 5400 2010-11

2011-12

2012-13

269

2013-14

$6,724

Mesa County Valley School District 51 Six Year Student/Teacher Ratio, 2010-2015 General Fund 2009-10 21.3 21.8 23.2 26.3 29.1 25.4 19.0 19.1 21.9 7.0 26.1 23.4 23.5 22.6 23.9 24.0 21.8 21.4 29.1 23.0 22.9 21.5 22.9 21.4 21.5 22.5

2010-11 23.5 20.8 25.8 29.4 20.0 29.7 19.9 20.5 23.7 21.0 23.6 21.6 24.0 26.6 23.3 26.2 23.2 23.2 28.3 22.2 22.6 23.4 24.7 24.4 22.2 23.8

2011-12 23.9 20.8 23.5 29.0 23.9 27.5 21.8 21.4 27.1 22.0 25.7 23.8 28.3 25.3 25.8 30.1 26.8 27.9 26.5 23.2 29.2 27.1 27.7 25.2 25.4 25.7

2012-13 22.8 20.9 24.4 26.3 20.5 22.0 19.8 23.1 24.8 19.0 23.6 23.4 23.6 20.9 23.2 25.7 24.2 25.0 22.9 23.7 22.8 23.9 24.4 22.8 25.0 23.3

2013-14 21.3 20.1 25.4 23.2 21.8 23.1 21.6 23.3 23.2 0.0 23.8 22.4 21.8 23.3 22.3 24.0 22.1 24.7 23.2 20.5 22.6 23.0 23.0 21.5 24.1 22.7

2014-15 24.4 26.1 24.0 24.9 23.9 28.9 24.8 23.5 27.4 0.0 25.5 29.5 25.1 25.7 25.0 27.2 24.4 27.2 22.5 26.6 23.6 21.2 24.3 27.0 26.1 25.4

6 Year Average 22.9 21.7 24.4 26.5 23.2 26.1 21.2 21.8 24.7 11.5 24.7 24.0 24.4 24.1 23.9 26.2 23.8 24.9 25.4 23.2 23.9 23.4 24.5 23.7 24.0 23.9

Bookcliff East Fruita Grand Mesa Mount Garfield Orchard Mesa Redlands West Middle School

15.9 18.2 17.8 18.0 18.2 18.8 19.4 17.7 18.0

18.7 18.9 17.4 18.3 18.8 19.9 19.1 19.9 18.9

17.9 19.5 17.1 19.3 18.7 19.0 18.0 18.4 18.5

16.6 20.0 18.4 19.0 18.3 19.4 18.5 20.0 18.8

17.9 19.8 19.2 22.2 17.5 19.5 19.0 18.1 19.2

17.3 20.0 16.9 18.5 18.8 18.4 18.2 17.3 18.2

17.4 19.4 17.8 19.2 18.4 19.2 18.7 18.6 18.6

Central Fruita Monument Grand Junction Palisade R-5 High School

23.0 22.0 24.2 22.5 13.5 21.0

22.5 22.4 24.0 20.1 28.4 23.5

23.0 24.2 23.0 22.2 18.1 22.1

21.9 22.5 22.2 22.2 17.9 21.4

22.0 23.0 22.2 23.1 14.1 20.9

22.3 22.8 22.7 22.5 15.9 21.2

22.4 22.8 23.1 22.1 18.0 21.7

Fruita 8/9

17.7

20.4

20.3

21.6

21.2

16.7

19.6

Gateway (K-12)

9.5

10.8

11.3

9.0

8.5

6.4

9.2

Grande River Virtual Academy

0.0

35.0

26.0

25.9

29.0

Appleton Broadway Chatfield Chipeta Clifton Dos Rios Dual Immersion Academy Emerson @ Columbus Fruitvale Glade Park Lincoln OM Loma Mesa View Nisley Orchard Avenue Pear Park Pomona Rim Rock Rocky Mountain Scenic Shelledy Taylor Thunder Mountain Tope Wingate Elementary School

Glade Park became a charter school in the 2011-2012 school year & closed at the end of the 2012-2013 school year Data from Human Resources

270

Mesa County Valley School District 51 Full Time Equivalents (FTE) History Position GENERAL FUND:

2011‐12

2012‐13

2013‐14

2014‐15

2015‐16 Budget

Teachers

1,078.57

1,059.82

1,068.82

1,075.82

1,087.32

146.52 27.77

146.52

154.02 28.77

157.02 31.77

Special Ed Teachers Speech/Language/Physical/Occupational Therapists Nurses Psychologists/Audiologists Social Workers

27.77

7.90

12.60

0.50

Librarians

14.00

Counselors

48.71

48.96

53.46

158.27

145.77

148.77

150.77

79.74

80.24

86.24

101.24

Instructional Assistants Special Ed Instructional Assistants Instructional Secretaries

132.27

124.27

124.77

Superintendent

1.00

Executive Instructional Directors

5.60

Executive Director of Human Resources

1.00

Executive Director of Support Services

1.00

Executive Director of Technology Services

1.00

Instructional Directors

2.00

3.00

3.50

Administrative Assistants

2.50

3.50

Instructional Coordinators

20.81

18.31

19.31

20.31

Principals/Assistant Principals

61.60

62.60

TOSAs/Deans/Interns

14.55

Support Directors/Coordinators

7.80

4.30

5.30

Volunteer Coordinator

0.50

Foremen

5.37

Classified Technicians

44.44

47.94

Crafts/Trades/Services

60.00

57.00

Support Secretaries/Clerks

38.65

34.15

35.15

36.15

37.15

Custodians

115.80 2,090.47

Total General Fund *

115.80 2,038.47

115.80 2,067.47

115.80 2,098.97

115.80 2,124.47

COLORADO PRESCHOOL PROGRAM FUND: Teachers/Certified Insrutional Assistants/Classified Teachers Total Colorado Preschool Program Fund Note: Totals do not include substitute employees.

271

6.00

33.00

45.00 51.00

31.00 64.00

Position

2011‐12

2012‐13

2013‐14

2014‐15

2015‐16 Budget

35.60

71.95

GOVERNMENTAL DESIGNATED PURPOSE GRANT FUNDS: Teachers Instructional Assistants

90.80

99.49

Secretaries/Admin Assistants/Other Support

24.34

43.55

43.35

Coordinator/Audiologist/Psychologist/SW/Nurses/Counselors

26.01

25.96

20.96

TOSA /Curriculum Specialists

21.50

13.90

18.90

Directors

0.50

1.85

Program Coordinators

6.20

5.80

3.80

204.95

253.81

260.30

Director

1.00

System Analyst

1.00

0.63

0.00

Administrative Assistant/Programmer

0.00

0.50

0.00

Coordinators/Managers

3.00

Secretaries/Technicians

0.00

1.00

2.00

2.50

Managers/Cooks ‐‐ Full Time

86.00

122.00

68.00

67.00

Managers/Cooks ‐‐ Part Time

48.00

11.00

37.00

47.00

4.00

3.00

4.00

143.00

142.13

113.00

114.00

124.50

Total Governmental Designated Purpose Grant Funds FOOD SERVICE/NUTRITION FUND:

Warehouse/Maintenance Total Food Service/Nutrition Fund INSURANCE FUND: Risk Manager/ Diriector Safety/Transportation Safety Officers

2.00 0.00

2.00 2.00

2.00 5.00

Secretary

0.50

0.00

Classified Technician Specialists

0.00

0.50

1.50

2.50 2,491.92

2.50 2,439.05

4.50 2,489.78

7.50 2,538.28

8.50 2,581.77

Total Insurance Fund TOTAL FTE ‐‐ ALL FUNDS Note: Totals do not include substitute employees.

272

The majority of the District’s employees are instructional staff members who are involved with the students on a daily basis. This staff strives to help students achieve their maximum potential and focuses on tightening the achievement gap. Administrative staff provides leadership and direction for each of the schools and departments within the District. The support staff assists the schools by providing services that enhance educational opportunities for the students. Certified Staff: Elementary: Middle School High School  1 teacher per 26 students  1 teacher per 28 students  1 teacher per 26 students  .5 Gifted/Talented teacher  1 Physical Education teacher –  1 Physical Education teacher – additional based on number of additional based on number of  Special Ed – Resource 1 teacher students students per 20‐25 students  1 Music teacher – additional  1 Music teacher – additional  Severe Special Needs (SSN) based on number of students based on number of students depend on severity of students  Special Ed – Resource 1 teacher  Special Ed – Resource 1 teacher  ELL – based on enrollment per 20‐25 students per 20‐25 students numbers and proficiency levels  Severe Special Needs (SSN)  Severe Special Needs (SSN)  1 Physical Education teacher – depend on severity of students depend on severity of students additional based on number of students  ELL – based on enrollment  ELL – based on enrollment numbers and proficiency levels numbers and proficiency levels  1 Music teacher – additional based on number of students  1 Librarian  Advanced Placement teacher based on number of student  Schools with 475 student count  1 Principal – Assistant Principals requests and above receive an additional added based on student count PE and music teacher  1 Librarian  Schools with 450 student count  1 Principal – Assistant Principals and above and also a high added based on student count population of free & reduced students receive one Interim/Assistant Principal Classified Staff:  Instructional Assistants:  One 1 hour per day classroom instructional assistant for each full time 1st through 5th grade teacher, they work 168 days per year.  6 hours per day of instructional assistant time for each full time kindergarten teacher, they work 168 days per year.  Secretaries:  Elementary and middle schools receive 2 full time secretaries. One is the principals’ secretary and one is the attendance secretary, they work 203 days per year at 8 hours per day.  High schools receive one secretary to the principal, and SBA secretary, a school secretary, an athletic secretary and an attendance secretary, they work 203 days per year at 8 hours per day. The principals’ secretary works 258 days per year at 8 hours per day. Positions were reduced in 2012‐2013 budget.  Health Assistants:  Depends on individual school needs the number of students on medications and the number of special education students. The average is 4‐6 hours per day, and they work 168 days per year.  Para‐librarians:  Elementary schools only and they receive one 3 hour per day and they work 168 days per year. Instructional, administration and support staff have been increased in the 2015‐2016 budget due an increase in state funding. There were 25.5 positions funded this year, because of the increase in revenue. General Fund Positions Increased 2015‐2016 Full‐time Equivalents Central Administration ‐ Classified 3.5 Building Certified Positions 5.5 Central Certified Positions

16.5

Total Positions Increased

25.5

273

School Allocations – General Fund History

2012‐13

2013‐14

2014‐15 Budget

2015‐16 Budget

$36.25 3.00 12.42 1.20 $52.87

$41.10 4.50 12.42 1.30 $59.32

$46.71 4.50 12.42 2.15 $65.78

$12,700.00 2,500.00 11,900.00 11,000.00 5,000.00

$25,848.00 540.00 500.00 $26,888.00 $16,110.00 3,043.00 651.00 $19,804.00 $5,355.00 319.00 807.00 500.00 $6,981.00 $ 1,310,095.00

$25,848.00 540.00 500.00 $26,888.00 $16,110.00 3,043.00 651.00 $19,804.00 $5,355.00 319.00 807.00 500.00 $6,981.00 $ 1,289,039.00

2011‐12 ELEMENTARY: Basic Per Pupil $38.48 Library Per Pupil 3.00 Copy Allocation per Pupil 12.42 Field Trips Per Pupil 1.20 Total ES Per Pupil Allocation $55.10 MIDDLE: Basic Per Pupil $43.63 Library Per Pupil 4.50 Copy Allocation per Pupil 12.42 Field Trips Per Pupil 1.30 Total MS Per Pupil Allocation $61.85 HIGH: Basic Per Pupil $49.59 4.50 Library Per Pupil Copy Allocation per Pupil 12.42 Field Trips Per Pupil 2.15 Total HS Per Pupil Allocation $68.66 Vocational in Addition to Per Pupil Allocation (by Location): CHS $11,883.00 Fruita 8/9 2,339.00 FMHS 11,135.00 GJHS 10,292.00 PHS 4,679.00 CAREER CENTER*: Copy Allocation Field Trips Total Career Center Allocation R‐5*: Copy Allocation Field Trips Total R‐5 Allocation GATEWAY ‐‐ K‐12*: Library Copy Allocation Field Trips Total Gateway Allocation Total Building Allocations

$27,208.00 540.00 500.00 $28,248.00 $16,958.00 3,043.00 651.00 $20,652.00 $5,637.00 319.00 807.00 500.00 $7,263.00 $ 1,480,623.00

* Career Center, R‐5, and Gateway receive lump sum, rather than per pupil, allocations in all categories.

Building allocations were reduced 5% in 2009‐2010 and an additional 5% for 2010‐2011 to support the reductions that were required of the district. Building allocations were reduced an additional 10% in 2011‐2012. 2012‐2013 allocations were reduced 5%, for a total of 25% over 4 years due to state funding reductions. 2013‐2014, 2014‐2015, and 2015‐2016 remained at the same level.

274

At Risk students are identified using several factors, such as making annual yearly progress and requiring additional support. Pupils that qualify for free and reduced lunch are considered at risk. At-Risk Programs 2015-2016 Budget 2015‐2016 Budget

General Fund Valley Schools Intervention Programs ESL/ELPA Contract with Hilltop/TOC Family Tree Hilltop Community Services Pool Progress Monitors Behavior Specialist AVID Coordinators Alternative Programs Attendance Advocate Contract with BOCES PBIS Subtotal Less ESL Funding Total

$426,602 1,055,643 2,268,450 351,220 225,566 45,000 344,425 63,802 33,960 302,274 104,240 1,507,563 80,000 $6,808,745 (140,880) $6,808,745

At Risk Funding in Grants Education for Homeless Children/Youth Childcare Development Grant Childcare Development Grant‐ Readiness Ametek REACH homeless grant R‐5 Online Classes Aid for Homeless Families School to Work Alliance Program Education of Migrant Children Developmental Evaluation Clinic Gifted and Talented Regional Grant Local Child Care Development Fund Special Ed Pre‐school Grants Migrant Scholarship & Local Funds Total

40,000 30,000 1,171 22,398 40,000 15,000 410,000 620,000 31,933 208,000 70,000 3,000 180,000 3,000 1,674,502

NCLB Consolidated Federal Grants Title I (Improving the Academic Achievement of the Disadvantaged) Title II Part A (Improving Teacher Quality) Title III English Language Learners (Alloc Based on LEP Student Population) State)/ECARE Expelled At Risk Grant ‐ Truancy Reduction Planning Grant Total Special Education/Fund 10 Special Education Federal Part VI‐B Less Special Ed Categorical Funding Total

4,876,648 $1,109,093 146,000 2,924,394 116,754 4,296,241 $18,545,998 4,100,000 (3,861,790) 18,784,208

Grand Total

$31,563,696

275

COLORADO DEPARTMENT OF EDUCATION

39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39

MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA MESA

COUNTY COUNTY NAME CODE

2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000

DISTRICT CODE

MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51 MESA COUNTY VALLEY 51

DISTRICT NAME 0262 0361 0362 0363 0900 1046 1450 1520 1619 1686 2128 2224 2297 2392 2724 3244 3262 3350 3361 3570 3584 3604 4084 4439 5210 5244 5828 5842 6055 6070 6166 6264 6554 6562 6666 7110 7236 7281 7467 7832 8462 8846 8876 9406 9434 9673 9673

SCHOOL CODE APPLETON ELEMENTARY SCHOOL FRUITA 8/9 SCHOOL RIM ROCK ELEMENTARY SCHOOL PEAR PARK ELEMENTARY SCHOOL BOOKCLIFF MIDDLE SCHOOL BROADWAY ELEMENTARY SCHOOL CENTRAL HIGH SCHOOL CHATFIELD ELEMENTARY SCHOOL CHIPETA ELEMENTARY SCHOOL CLIFTON ELEMENTARY SCHOOL INDEPENDENCE ACADEMY DOS RIOS ELEMENTARY SCHOOL DUAL IMMERSION ACADEMY SCHOOL EAST MIDDLE SCHOOL NEW EMERSON SCHOOL AT COLUMBUS FRUITA MIDDLE SCHOOL FRUITVALE ELEMENTARY SCHOOL GATEWAY SCHOOL GRANDE RIVER VIRTUAL ACADEMY ELEMENTARY GRAND JUNCTION HIGH SCHOOL GRAND MESA MIDDLE SCHOOL GRANDE RIVER VIRTUAL ACADEMY SECONDARY LINCOLN PARK PRESCHOOL JUNIPER RIDGE COMMUNITY SCHOOL LINCOLN ORCHARD MESA ELEMENTARY SCHOOL LOMA ELEMENTARY SCHOOL MESA VALLEY COMMUNITY SCHOOL MESA VIEW ELEMENTARY SCHOOL CAREER CENTER PRESCHOOL FRUITA MONUMENT HIGH SCHOOL MOUNT GARFIELD MIDDLE SCHOOL NISLEY ELEMENTARY SCHOOL ORCHARD AVENUE ELEMENTARY SCHOOL ORCHARD MESA MIDDLE SCHOOL PALISADE HIGH SCHOOL POMONA ELEMENTARY SCHOOL R-5 HIGH SCHOOL REDLANDS MIDDLE SCHOOL ROCKY MOUNTAIN ELEMENTARY SCHOOL SHELLEDY ELEMENTARY SCHOOL TAYLOR ELEMENTARY SCHOOL THUNDER MOUNTAIN ELEMENTARY SCHOOL TOPE ELEMENTARY SCHOOL WEST MIDDLE SCHOOL SCENIC ELEMENTARY SCHOOL WINGATE ELEMENTARY SCHOOL District Totals STATE TOTALS

SCHOOL NAME

FALL 2014 KINDERGARTEN (K) THROUGH 12th GRADE FREE AND REDUCED LUNCH ELIGIBILITY BY SCHOOL

276

365 721 595 475 550 209 1,473 337 399 427 346 348 273 474 141 546 454 29 39 1,741 581 195 0 204 351 301 369 377 0 1,253 602 470 394 515 1,048 394 221 572 468 491 368 507 296 404 297 434 21,054 857,343

K-12 COUNT 86 152 122 239 299 32 526 148 281 281 0 248 137 183 9 115 249 6 8 506 248 60 0 35 168 84 0 139 0 181 344 336 172 230 344 134 103 84 309 154 150 177 129 127 70 66 7,471 295,524

FREE LUNCH 24 61 42 57 45 17 126 27 36 38 0 33 15 36 3 58 47 1 1 93 64 4 0 1 35 22 0 33 0 65 49 30 31 39 87 15 8 34 19 41 26 43 26 17 30 19 1,498 62,983

REDUCED LUNCH 255 507 431 179 206 160 821 162 82 108 346 67 121 255 129 373 158 22 30 1,142 269 131 0 168 148 195 368 205 0 1,007 209 104 191 246 617 245 110 454 140 296 192 287 141 260 197 349 12,083 493,874

110 213 164 296 344 49 652 175 317 319 0 281 152 219 12 173 296 7 9 599 312 64 0 36 203 106 0 172 0 246 393 366 203 269 431 149 111 118 328 195 176 220 155 144 100 85 8,969 358,507

23.56% 21.08% 20.50% 50.32% 54.36% 15.31% 35.71% 43.92% 70.43% 65.81% 0.00% 71.26% 50.18% 38.61% 6.38% 21.06% 54.85% 20.69% 20.51% 29.06% 42.69% 30.77% 0.00% 17.16% 47.86% 27.91% 0.00% 36.87% 0.00% 14.45% 57.14% 71.49% 43.65% 44.66% 32.82% 34.01% 46.61% 14.69% 66.03% 31.36% 40.76% 34.91% 43.58% 31.44% 23.57% 15.21% 35.48% 34.47%

NOT FREE AND % FREE ELIGIBLE REDUCED

6.58% 8.46% 7.06% 12.00% 8.18% 8.13% 8.55% 8.01% 9.02% 8.90% 0.00% 9.48% 5.49% 7.59% 2.13% 10.62% 10.35% 3.45% 2.56% 5.34% 11.02% 2.05% 0.00% 0.49% 9.97% 7.31% 0.00% 8.75% 0.00% 5.19% 8.14% 6.38% 7.87% 7.57% 8.30% 3.81% 3.62% 5.94% 4.06% 8.35% 7.07% 8.48% 8.78% 4.21% 10.10% 4.38% 7.12% 7.35%

% REDUCED

% FREE AND REDUCED 30.14% 29.54% 27.56% 62.32% 62.55% 23.44% 44.26% 51.93% 79.45% 74.71% 0.00% 80.75% 55.68% 46.20% 8.51% 31.68% 65.20% 24.14% 23.08% 34.41% 53.70% 32.82% 0.00% 17.65% 57.83% 35.22% 0.00% 45.62% 0.00% 19.63% 65.28% 77.87% 51.52% 52.23% 41.13% 37.82% 50.23% 20.63% 70.09% 39.71% 47.83% 43.39% 52.36% 35.64% 33.67% 19.59% 42.60% 41.82%

Assessed Value, Tax Rate (per $1,000 of Assessed Valuation), & Collection History - General Fund 2011‐12 Actual Market/Actual Value Assessed Value Property Tax Levies:

2012‐13 Actual

2013‐14 Actual

$13,564,865,060 $13,551,487,970 $1,737,738,630  $1,721,134,040

General Fund Including Abatement Override 1996 Override 2004 Levy Tax Revenue Collected % of Levy Collected

24.492 2.363 2.328 $50,712,426 $50,968,515 99.50%



$12,129,218,540 $1,610,605,670

24.570 2.487 2.397 $50,694,282 $50,567,726 99.75%

2014‐15 Budget 

24.471 2.698 2.574 $47,904,244 $46,692,505 97.47%

2015‐16 Budget

$12,119,081,320 $1,584,339,243



24.347 2.710 2.525 $46,868,101 $46,657,205 99.55%

24.214 2.922 2.525 $46,991,502 $46,521,587 99.00%

Note: The tax levy rate is based on per $1,000 of assessed value. Assessed valuations are updated every 2 years. 2011‐2012 and 2013‐2014 were valuation years. 2010‐2011 Actual based on certification from Mesa County Assessor as of December 14, 2010. 2011‐2012 Actual based on certification from Mesa County Assessor as of December 13, 2011.

2,500 2,400 2,300 2,200 2,100 2,000 1,900 1,800 1,700 1,600 1,500 1,400 1,300 1,200 1,100 1,000 2012-13

2013-14

2014-15

2015-16

2014-15

2015-16

Assessed Value

65 60 55 Millions

Millions

 2012‐2013 Budget based on certification from Mesa County Assessor as of December 11, 2012.  2013‐2014 Budget based on certification from Mesa County Assessor as of December 10, 2013.  2014‐2015 Budget based on certification from Mesa County Assessor as of December 12, 2014.

2011-12

50 45 40 35 30 25 2011-12

2012-13

2013-14 Tax Revenue Collected

277

$12,119,081,320 $1,584,339,243



Actual/Assessed Value Comparison Actual Value Assessed Value

2014‐15 2015‐16 2011‐12 2012‐13 2013‐14 Budget Budget $13,564,865,060 $13,551,487,970 $12,129,218,540 $12,119,081,320 $12,119,081,320 $1,737,738,630 $1,721,134,040 $1,610,605,670 $1,584,339,243 $1,584,339,243

Actual Value/Total Assessed Value Comparison Mesa County Taxable Property

20 18 16

Billions

14 12 10 8 6 4 2 0 2010-11

2011-12

2012-13

2013-14

Assessed

2014-15

2015-16

Actual

GENERAL FUND MILL LEVIES IMPACT OF BUDGET ON TAXPAYERS Market Value of Home Appraised % of Market Value Taxable Value Total Property Tax Rate Assessed Property Tax Due Property Tax Increase (Decrease) from prior year

$170,939 7.96% $13,607 24.214 $329.47

2014‐15 Estimate $176,833 7.96% $14,076 24.214 * $340.84

2015‐16 Estimate $185,674 7.96% $14,780 24.214 * $357.88

$30.14

$11.37

$17.03

2011‐12

2012‐13

2013‐143

$170,937 7.96% $13,607 24.214 $329.48

$155,300 7.96% $12,362 24.214 $299.33

($36.60)

($30.15)

Note: A 9.0% market value reduction was used for 2012‐2013, based on information from Mesa County. Note: 2013‐2014 market value was increased 2% over 2012‐2013. 2014‐2015 market value was increased 5% over 2013‐2014 and 2015. Note: These mill levies do not include the override levies or abatement levy. *SB07‐199 freezes school finance mill levies, allowing a greater portion of school finance act funding to be paid from local property taxes in districts where voters have approved a ballot question allowing the district to retain revenue in excess of its constitutional limit. For district with school finance levies greater than 27 mills, the bill sets a cap on the school finance act mill levy at 27 mills.

278

Debt Service Fund Bond Redemption

2015-2016 Bond Redemption Revenue Summary Local Proper Delinquent T

$11,074,531 60,000 0.54%

99.46%

Local Property Taxes

Delinquent Taxes

2015-2016 Bond Redemption Expenditure Summary 27.44%

Principal Interest

88,200,000 33,352,406 121,552,406

Principal

Interest

72.56%

279

Debt Service Fund Bond Redemption

Principal

Combined Schedule

$10,595,000.00

$108,525,000.00

$36,015,226.88

$6,465,000.00 $6,780,000.00 $7,080,000.00 $7,365,000.00 $7,625,000.00 $7,980,000.00 $8,265,000.00 $8,535,000.00 $8,825,000.00 $9,260,000.00 $9,650,000.00 $10,100,000.00

280

Debt Service Fund Bond Redemption

Principal

Rate

Principal

Rate

$100,000.00 2.00% $125,000.00 2.00% $125,000.00 2.00% $3,025,000.00 2.00%

$725,000.00 3.00%

$450,000.00 2.00% $155,000.00 4.00% $525,000.00 4.00% $1,520,000.00 2.25% $390,000.00 2.25% $75,000.00 2.25% $0.00 0.00% $100,000.00 2.50% $245,000.00 2.50% $6,835,000.00

$725,000.00

281

Total Principal & Interest $250,926.88 $300,487.50 $297,987.50 $3,155,612.50 $534,987.50 $232,387.50 $588,787.50 $1,556,187.50 $404,700.00 $84,468.75 $8,625.00 $107,375.00 $248,062.50 $7,770,595.63

Debt Service Fund Bond Redemption

Principal

Rate

Principal

Rate

Principal

Rate

$175,000.00 2.00% $175,000.00 2.00% $175,000.00 2.00% $175,000.00 2.00% $5,675,000.00 5.00% $6,325,000.00 3.50%

$1,500,000.00 2.00%

$5,040,000.00 4.00%

$2,700,000.00 2.25%

$3,000,000.00 5.00%

$3,015,000.00 2.50%

$1,000,000.00 2.25%

$8,435,000.00 5.00% $9,185,000.00 4.00% $9,650,000.00 5.00% $10,000,000.00 5.00% $10,350,000.00 5.00% $68,360,000.00

$7,215,000.00

$1,000,000.00

282

Debt Service Fund Bond Redemption

Debt Service Schedule Series 2004A Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 TOTAL

Principal

Rate

Principal

Rate

$2,000,000.00 5.00%

$1,175,000.00 4.00%

$2,000,000.00 5.00%

$1,325,000.00 4.00%

$2,000,000.00 5.00% $6,000,000.00

$1,475,000.00 4.00% $3,975,000.00

283

Interest $229,500.00 $229,500.00 $156,000.00 $156,000.00 $79,500.00 $79,500.00 $930,000.00

Total Principal & Interest $229,500.00 $3,560,500.00 $3,560,500.00 $3,554,500.00 $10,905,000.00

Debt Service Fund Bond Redemption

Debt Service Schedule Series 2004 Dates 6/1/2012 12/1/2012 6/1/2013 12/1/2013 6/1/2014 12/1/2014 6/1/2015 12/1/2015 6/1/2016 12/1/2016 TOTAL

Principal

Rate

$525,000.00

3.63% $2,490,000.00 5.00%

$410,000.00

4.00% $2,745,000.00 5.00%

$3,305,000.00 $550,000.00 $1,000,000.00 $5,790,000.00

Principal

Rate

4.00% 4.00% $2,890,000.00 5.00% 5.000

$500,000.00 4.00% $8,625,000.00

284

Interest $332,940.63 $332,940.63 $261,175.00 $261,175.00 $184,350.00 $184,350.00 $118,250.00 $118,250.00 $35,000.00 $35,000.00 $1,863,431.26

Total Principal & Interest $332,940.63 $3,609,115.63 $3,600,525.00 $3,607,600.00 $3,593,250.00 $1,535,000.00 $16,278,431.26

Specific Program Funding - "Categoricals" Revenue & Expenditure History General Fund Only In addition to the total program funding provided by the Public School Finance Act of 1994 (as amended), school districts receive state funding to pay for specific programs designed to serve particular groups of students or particular student needs. Such programs are often referred to as "Categorical" programs. 2011-12 Actual

2012-13 Actual

2013-14 Actual

2014-15 Budget

2015-16 Adopted

English Language Proficiency Act (Article 24 of Title 22, C.R.S.) -- it is estimated that approximately 879 students have dominant languages other than English and are functioning below grade level in School District 51. These students are included in the October count and funds are received through the Finance Act of 1994. Revenue Expenditures % of Reimbursement

$ $

129,739 $ 2,073,250 $ 6.26%

124,195 $ 1,866,140 $ 6.66%

140,880 $ 1,881,076 $ 7.49%

186,790 $ 2,101,245 $ 8.89%

140,880 2,097,294 6.72%

Special Education (Article 20 of Title 22, C.R.S.) -- it is estimated that School District 51 serves approximately 2,317 students in Special education programs. The district will provide services to these students with perceptive or communicative, speech/language, significant emotional, cognitive, physical, and other disabilities. These figures represent Fund 10 only. These students are included in the October count and funds are received through the Finance Act of 1994. Revenue Expenditures % of Reimbursement

$ 3,697,714 $ 14,420,504 25.64%

$4,017,116 $15,338,674 26.19%

$4,473,990 $16,242,703 27.54%

$4,625,755 $18,623,366 24.84%

$3,911,791 $18,545,998 21.09%

The Public School Transportation Fund (Article 51 of Title 22, C.R.S.) -- provides state moneys annually to school districts to help defray student transportation expenses. Each district is eligible to receive reimbursement of 37.87Â˘ per mile travelled. Further, each district is eligible to receive funding equal to 33.87% of its total costs remaining after the per mile traveled reimbursement. In 2015-2016 School District 51 will provide transportation for 7,526 students. School District 51 contracts with Laidlaw Education Services for 123 bus routes. The reimbursement is based on previous year's expenditures. Revenue Expenditures % of Reimbursement

$ $

1,398,085 5,326,306 26.25%

$1,409,105 $5,734,337 24.57%

$1,362,229 $4,742,056 28.73%

$1,292,337 $5,222,637 24.74%

$1,362,229 $5,217,793 26.11%

Vocational Education (Article 8 of Title 23, C.R.S.) -- programs are designed to provide students with entry level occupational skills and related knowledge to meet identified needs of business and industry. For State Board approved programs, this funding is available to a school district if its vocational educational program costs exceed 70% of the per pupil funding received through the Public School Finance Act of 1994. Specifically, the state covers 80% of the first $1,250 of these "excess" costs and 50% of any excess costs over $1,250. In 2015-2016 School District 51 will provide vocational education for 484 students. These students are included in the October count and funds are received through the Finance Act of 1994. Revenue $ 931,209 $1,191,329 $1,131,209 $1,239,643 Expenditures * $ 2,959,961 $4,035,058 $4,115,759 $4,938,911 % of Reimbursement 31.46% 29.52% 27.48% 25.10% * These expenditures include WCCC costs also. 2013-2014 and 2014-2015 figures are estimates.

285

$1,468,088 $5,230,307 28.07%

Small Attendance Centers (Article 54 of Title 22, C.R.S.) -- additional funding is received by districts that operate schools with less than 200 pupils enrolled and located 20 or more miles from any similar school within the same school district. The state allocates those funds through a formula which incorporates the respective district's total pupil population and the relative burden added by the presence of small attendance center pupils. School District 51 operates Gateway School with an enrollment of approximately 51 students, K-12, which qualifies for this funding. Costs are estimated. Gateway School costs are not in a separate program. The district did not receive small attendance funds until 1998-99. These students are included in the October count and funds are received through the Finance Act of 1994. Revenue Expenditures % of Reimbursement

$ $

91,548 827,769 11.06%

$84,118 $856,741 9.82%

286

$91,548 $886,727 10.32%

$67,525 $901,309 7.49%

$91,548 $729,159 12.56%

287

READING: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

3rd 4th 5th 6th 7th 8th 9th 10th

70.1% 62.4% 69.1% 67.8% 67.2% 67.3% 68.2% 69.6%

72.1% 65.6% 68.5% 73.0% 68.7% 69.3% 69.6% 70.9%

74.1% 66.9% 67.3% 72.9% 67.9% 65.2% 68.8% 71.4%

72.0% 64.9% 68.7% 71.5% 69.2% 66.8% 68.0% 72.9%

288

State % 2013‐14 71.6% 67.9% 71.0% 71.5% 68.7% 66.4% 66.2% 69.0%

WRITING: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

3rd 4th 5th 6th 7th 8th 9th 10th

40.0% 48.0% 53.8% 51.9% 54.4% 50.3% 51.7% 50.7%

41.0% 41.8% 54.3% 48.2% 58.8% 52.7% 50.3% 48.1%

42.7% 44.2% 53.7% 49.5% 57.9% 49.3% 57.2% 50.1%

40.7% 46.8% 50.9% 48.7% 57.4% 52.2% 53.9% 50.5%

State % 2013‐14 51.1% 51.7% 55.5% 56.7% 60.9% 56.3% 54.1% 48.6%

MATH: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

3rd 4th 5th 6th 7th 8th 9th 10th

64.7% 66.0% 58.7% 59.0% 47.6% 44.5% 34.9% 30.6%

65.8% 67.4% 58.7% 58.1% 50.8% 45.6% 33.4% 29.1%

68.5% 69.2% 60.6% 60.9% 52.0% 47.1% 36.3% 31.2%

68.9% 68.1% 58.7% 62.4% 53.1% 50.7% 36.8% 28.9%

State % 2013‐14 71.6% 71.6% 64.6% 61.1% 54.6% 52.5% 39.7% 33.1%

SCIENCE: % of students scoring proficient or advanced Grade

2010‐11

2011‐12

2012‐13

2013‐14

5th 8th 10th

40.2% 48.9% 55.7%

42.8% 46.7% 58.0%

44.4% 49.4% 59.1%

N/A N/A N/A

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

289

State % 2013‐14 N/A N/A N/A

Colorado Growth Model Academic Growth Median Growth Percentile 2011/2012 2012/2013 2013/2014 Average Growth Cost per Student Growth/Cost Index (GCI) D51 GCI Compared to State GCI

2011/2012 2012/2013 2013/2014 Average Growth Cost per Student Growth/Cost Index (GCI) D51 GCI Compared to State GCI

Reading

50 49 48 49.00 $5,323 0.00921 0.00020

Reading

52 50 50 50.66666667 $5,323 0.00952 0.00037 Reading

53 49 55 52.33 $5,323 0.00983

* No information from CDE at this time

290

Math

State

50 50 50 50 $5,553 0.00900

State

50 50 50 50 $5,463 0.00915

State

50 50 50 50

MCVSD TCAP / CSAP Median Growth Percentiles

2012 58.5 63 56 49 52 51 36 55.5 55 50 53 58 64 59 53 47 47 29.5 41 52 53 34 45 57.5 64.5 40 54 60 62 58 38 60 42 59 81.5 40 44 45 52.5 56 50 51

Reading 2013 57 60 58 49.5 46 40 39 47 61 49 48.5 55 53 65 57 47 42 42 46.5 58 35 52 43 42 59 51.5 48 51 59.5 57 43.5 53.5 50 45 66.5 39 39 52.5 34.5 51 56 44.5

MVCSD Assessment Dept RHM

291

Math 2013 57 63.5 70 54 50 59 51.5 41 33 60 44 61 52 48 48 54 46 30 43 54 26 63 50 44 72 50 67 70 44 59 62 54 47 46 67.5 41 43 56 39 52 63.5 49

2014 63 59 69 44.5 42 75 35 48 41 55 40 65 48 66 46.5 47 51 48 37 12 45 42 64 54 55.5 40 39 74 69 37 59 43 66.5 42.5 40 68 47 37 50 46 50 65 56

2010‐11

2011‐12

Suspensions

Expulsions

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

332

252

193

146

196

172

171

152

179

165

145

134

Hispanic/Latino

4,650

4,799

4,853

4,987

843

767

681

705

White * Native Hawaiian/ Pacific Islander

16,254

15,954

15,637

15,717

2,285

1,972

1,792

1,678

561

642

799

819

115

106

Female Male

10,731 11,472

10,680 11,332

10,586 11,241

10,660 11,326

796 2,593

695 2,251

665 1,967

561 1,974

21 72

22 66

16 46

16 62

Total

22,203

22,012

21,827

21,986

3,389

2,946

2,632

2,535

* Two or More Races

Graduation Rate (completers) %

Dropout Rate %

2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14 2010‐11 2011‐12 2012‐13 2013‐14 3

79.2

74.1

56.5

75.0

4.3

8.0

4.3

7.4

Asian

94.7

77.8

100.0

78.6

2.1

2.2

1.2

African Am

57.9

56.3

63.6

85.7

8.1

1.1

1.2

6.7

65.2

68.8

66.7

67.8

4.9

4.3

3.8

Hispanic

White * Native Hawaiian/ Pacific Islander

398

290

82.2

82.7

82.6

81.5

2.9

2.4

2.6

100.0

50.0

80.0

100

0.0

6.7

5.6

* Two or More Races Unknown

2 0

12 0

15 0

73.0

79.7

75.9

5.5

3.5

3.6

2.1

Female Male

159 294

176 279

150 221

81.5 76.5

84.7 75.3

82.3 75.8

82.6 74.5

3.1 3.8

2.6 3.1

2.6 3.7

Total

453

455

371

79.0

79.8

79.0

78.6

3.1

3.4

2.3 3.2 2.8

3.1

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

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

292

Mesa County Valley School District 51 Highlights of the Financial Legislative Session SB 15‐267 – Financing of Public Schools: 1. Calculates statewide base per pupil funding for 2015‐16 to add inflation of 2.8% Base, $6,121.00 + 171.39 = $6,292.39. The negative stabilization factor is 12.14%. HB 14‐1298 ‐ Financing of Public Schools: 1. Calculates state wide base per pupil funding to add inflation of 2.8% for 2014‐2015. Base $5,954.28 + 166.72 = $6,121.00. The budget stabilization factors (negative factor) of 13.15%. SB 13‐260 ‐ Financing of Public Schools: 1. Inflation of 1.9% added to the statewide base per pupil funding in 2013‐2014 ($5,843.266 + 111.02 = $5,954.28). The budget stabilization factors (negative factor) of 15.49% was applied to the base per pupil funding. HB 12‐1345 ‐ Financing of Public Schools: 1. Inflation of 3.7% added to statewide base per pupil funding in 2012‐2013 ($5,634.77 + 208.49 = $5,843.26) Budget stabilization factors, (negative factor) of 16.11% was applied to base per pupil funding. SB 11‐230 ‐ Financing of Public Schools: 2. Inflation of 1.9% added to state wide base per pupil funding in 2011‐2012 (5,529.71 + 105.06 = 5,634.77). 3. Changes Budget Stabilization factor to negative factor of 12.97% throughout the Bill. This reflects a 5.03% reduction to Mesa County Valley School District 51. SB 10‐1369 ‐ Financing of Public Schools: 1. “Inflation” plus 1% to statewide base per pupil base funding in FY 2011‐11. Negative .6% inflation + 1% Amendment 23 ($5,507.68 + 22.03 = $5,529.71). 3. District Total Program Adjustment: General Assembly determined that stabilization of the state budget requires a reduction in the appropriation of the state’s share of total program funding for all districts and institute charter schools. Implementation of the reduction shall be through a “State Budget Stabilization Factor”, (negative factor) of 6.35%

293

Mesa County Valley School District 51 DAB FINANCIAL ADMINISTRATION

Adopted: November 18, 2003 Reviewed October 15, 2013 Revised: May 19, 2015 Page 1 of 3

With respect to the actual, ongoing financial condition and activities of the district, the superintendent shall not cause or allow fiscal jeopardy or a material deviation from the annual budget or any budget policies adopted by the Board, or any fiscal condition that is inconsistent with achieving the district’s objectives. Expending District Funds The superintendent shall take reasonable steps to ensure that only funds that have been received in the fiscal year to date are expended, unless authorized by the Board through resolution. Reporting to Board and Community 

Audits - All district funds and accounts shall be audited by an auditor outside the district annually in accordance with state law and Board policy DIE. All district funds and accounts shall be audited or reviewed internally on a quarterly basis. Timely and appropriate corrective actions shall be taken in accordance with any internal or external audit findings. The Board shall receive all audit reports and be informed of all corrective actions taken.



Financial reports Quarterly reports - The superintendent or designee shall prepare and submit to the Board a quarterly fiscal actions report of the general fund and of the following funds:          

General Fund (10) Colorado Preschool Program Fund (19) Capital Project Fund (43) Food Service Fund (21) Physical Activities Fund (23) Beverage Fund (27) Bond Redemption Fund (31) Insurance Fund (64) Dental Insurance Fund (63) Medical Insurance Fund (62)

The quarterly report shall include:     

the actual amounts spent and received as of the date of the report from each of these district funds budgeted for the fiscal year, expressed as dollar amounts and as percentages of the annual budget the actual amounts spent and received for each fund for the same period in the preceding fiscal year, expressed as dollar amounts and as percentages of the annual budget the expected year-end fund balances, expressed as dollar amounts and as percentages of the annual budget a comparison of the expected year-end fund balances with the amount budgeted for that fiscal year details on the district’s major tax and revenue sources, with variance analysis that shows the factors that are affecting revenue inflow.

The format and basis for reporting shall be consistent with the adopted budget and the past year’s generally accepted accounting procedures results. Reconciliation Report

294

Mesa County Valley School District 51 DAB FINANCIAL ADMINISTRATION

Adopted: November 18, 2003 Reviewed October 15, 2013 Revised: May 19, 2015 Page 2 of 3

The superintendent or designee shall prepare for the Board an itemized reconciliation between the fiscal year-end fund balances based on the budgetary basis of accounting and the modified accrual basis of accounting. The reconciliation shall include, but is not limited to, the liability for accrued salaries and related benefits. The reconciliation shall be included with the final version of the amended budget and the annual audited financial statements. The Board shall receive all financial reports in a timely manner and be informed of all corrective actions taken. The superintendent or designee shall conduct quarterly financial reviews with the Board using reports described above. The Board may request other financial reports as needed. Oral Notification The superintendent shall assure that immediate verbal notification be given to the Board regarding any potential financial problem or any matter that may affect the districtâ&#x20AC;&#x2122;s financial condition or ability to achieve its mission. Available to Public All financial and audit reports shall be made available to the public on the District website. Legally-Required Reports Reports and filings required by state and federal law and agencies shall be accurately and timely filed. Record Keeping Complete and accurate financial records shall be kept for all district funds and accounts. Operating Losses Or Deficits The superintendent, as well as all fund directors, program directors, department heads and school principals, shall take all reasonable steps to identify funds, programs, departments or schools that may end the fiscal year with an operating loss or deficit. A corrective action plan shall be developed and implemented within 30 days of such identification. The superintendent, as well as all fund directors, program directors, department heads and school principals, shall develop and implement processes whereby variations or deviations in cash flow, revenues or other important financial indicators can be identified and dealt with in a timely manner. Employee Reporting The superintendent shall develop and implement procedures to encourage all district employees to report suspected financial problems or wrongdoing. No adverse employment decisions shall be taken in response to a good faith report by an employee.

295

Mesa County Valley School District 51 DAB FINANCIAL ADMINISTRATION

Adopted: November 18, 2003 Reviewed October 15, 2013 Revised: May 19, 2015 Page 3 of 3

Contingency Planning The superintendent or designee shall continually be aware of the financial and political landscape both internally and externally and shall develop contingency plans against possible events. Legal References: C.R.S. 22-44-105 (1.5)(b) (itemized reconciliation) C.R.S. 22-45-102 (1)(b) (quarterly financial reports) Cross References: KD, Public Information Services

296

MVEA/MCVSD 51 Operating Covenants

Recognizing that it is in the best interest of the district and the community for Mesa Valley Education Association, the District 51 administration and the Board of Education to achieve a more effective working relationship, we will continually strive to: 1. Focus on our common goal of learning; 2. Increase trust in public education; 3. Listen and communicate openly; 4. Be unconditionally constructive; 5. Be trustworthy ‐ do what we say we will do; 6. Enhance our mutual respect; 7. Model behaviors we want to see in others; 8. Focus on issues and interests, not on positions and people; 9. Focus on the future, not on the past; 10. Treat all employees fairly and equitably. Heather O’Brian MVEA President July 1, 2007 – June 30, 2016

Greg Mikolai Board of Education President

297

Steven D. Schultz Superintendent of Schools

298

$175,000

$180,000

Lincoln Park

$0 $0 $0 $0 $0 $0

Rim Rock

RMS

Rocky Mtn.

Scenic

Shelledy

PROJECT TOTAL

$55,000

$0 $1,300,000

WMS $475,000

$0 $400,000

Tope

Wingate

Thunder Mtn.

$65,000

R-5

$150,000

Pomona

$35,000

PHS

Taylor

$5,000

Pear Park

$25,000

$0 $75,000

OMMS

Orchard Ave.

Nisley

MGMS

Mesa View

$10,000

Lincoln OM

$75,000

Hawthorne

$25,000

GJHS

Loma

Fruitvale

GMMS

Fruita 8/9

Gateway

FMHS

$70,000

$130,000

Emerson

$25,000

EMS

$375,000

Emerson at Columbus

$5,000

Dos Rios

$180,000

DIA

$25,000

$180,000

Chipeta

FMS

$200,000

Clifton

$150,000

Chatfield

$20,000

$0 $30,000

Career Center

CHS

$380,000

Broadway

$50,000

$25,000

TOTAL

BMS

$30,000

FIRE AND SECURITY SYSTEMS

$25,000

BUILDING COMPONENTS

BTK

$50,000

FLOOR COVERING

Major Building Components GYM FLOORS BLEACHERS

$100,000

HVAC

CONCRETE SLAB/WALKS

Appleton

$100,000

ROOFING

PLUMBING ELECTRICAL

2015-2016 FISCAL YEAR Floor Covering/Concrete

Administration

District Wide

BUILDING

Mechanical/Electrical/Plumbing/Roofing

MAINTENANCE AND OPERATIONS

299

$0 $0 $0 $0 $0 $0 $0 $0

Rocky Mtn.

Scenic

Shelledy

Taylor

Thunder Mtn.

Tope

WMS

PROJECT TOTAL

$0 $1,245,000

RMS

$200,000

Rim Rock

$65,000

R-5

$100,000

Pomona

$55,000

PHS

$150,000

Pear Park

$70,000

OMMS

$130,000

Orchard Ave.

$475,000

Nisley

Wingate

MGMS

Fruitvale

Mesa View

Fruita 8/9

FMHS

Loma

FMS

Emerson

Lincoln Park

EMS

Emerson at Columbus

Lincoln OM

Dos Rios

DIA

Hawthorne

Chipeta

Clifton

GJHS

Chatfield

CHS

GMMS

Career Center

Gateway

$1,245,000

Broadway

$65,000

$100,000

TOTAL

BMS

$55,000

FIRE AND SECURITY SYSTEMS $200,000

$150,000

BUILDING COMPONENTS

BTK

$70,000

FLOOR COVERING

Major Building Components GYM FLOORS BLEACHERS

$130,000

HVAC

CONCRETE SLAB/WALKS

Appleton

$475,000

ROOFING

PLUMBING ELECTRICAL

2016-2017 FISCAL YEAR Floor Covering/Concrete

Administration

District Wide

BUILDING

Mechanical/Electrical/Plumbing/Roofing

MAINTENANCE AND OPERATIONS

300

$0 $0 $0 $0 $0 $0 $0 $0

Rocky Mtn.

Scenic

Shelledy

Taylor

Thunder Mtn.

Tope

WMS

PROJECT TOTAL

$0 $1,245,000

RMS

$200,000

Rim Rock

$65,000

R-5

$100,000

Pomona

$55,000

PHS

$150,000

Pear Park

$70,000

OMMS

$130,000

Orchard Ave.

$475,000

Nisley

Wingate

MGMS

Fruitvale

Mesa View

Fruita 8/9

FMHS

Loma

FMS

Emerson

Lincoln Park

EMS

Emerson at Columbus

Lincoln OM

Dos Rios

DIA

Hawthorne

Chipeta

Clifton

GJHS

Chatfield

CHS

GMMS

Career Center

Gateway

$1,245,000

Broadway

$65,000

$100,000

TOTAL

BMS

$55,000

FIRE AND SECURITY SYSTEMS $200,000

$150,000

BUILDING COMPONENTS

BTK

$70,000

FLOOR COVERING

Major Building Components GYM FLOORS BLEACHERS

$130,000

HVAC

CONCRETE SLAB/WALKS

Appleton

$475,000

ROOFING

PLUMBING ELECTRICAL

2017-2018 FISCAL YEAR Floor Covering/Concrete

Administration

District Wide

BUILDING

Mechanical/Electrical/Plumbing/Roofing

MAINTENANCE AND OPERATIONS

301

$0 $0 $0 $0 $0 $0 $0 $0

Rocky Mtn.

Scenic

Shelledy

Taylor

Thunder Mtn.

Tope

WMS

PROJECT TOTAL

$0 $1,245,000

RMS

$200,000

Rim Rock

$65,000

R-5

$100,000

Pomona

$55,000

PHS

$150,000

Pear Park

$70,000

OMMS

$130,000

Orchard Ave.

$475,000

Nisley

Wingate

MGMS

Fruitvale

Mesa View

Fruita 8/9

FMHS

Loma

FMS

Emerson

Lincoln Park

EMS

Emerson at Columbus

Lincoln OM

Dos Rios

DIA

Hawthorne

Chipeta

Clifton

GJHS

Chatfield

CHS

GMMS

Career Center

Gateway

$1,245,000

Broadway

$65,000

$100,000

TOTAL

BMS

$55,000

FIRE AND SECURITY SYSTEMS $200,000

$150,000

BUILDING COMPONENTS

BTK

$70,000

FLOOR COVERING

Major Building Components GYM FLOORS BLEACHERS

$130,000

HVAC

CONCRETE SLAB/WALKS

Appleton

$475,000

ROOFING

PLUMBING ELECTRICAL

2018-2019 FISCAL YEAR Floor Covering/Concrete

Administration

District Wide

BUILDING

Mechanical/Electrical/Plumbing/Roofing

MAINTENANCE AND OPERATIONS

302

$0 $0 $0 $0 $0 $0 $0 $0

Rocky Mtn.

Scenic

Shelledy

Taylor

Thunder Mtn.

Tope

WMS

PROJECT TOTAL

$0 $1,245,000

RMS

$200,000

Rim Rock

$65,000

R-5

$100,000

Pomona

$55,000

PHS

$150,000

Pear Park

$70,000

OMMS

$130,000

Orchard Ave.

$475,000

Nisley

Wingate

MGMS

Fruitvale

Mesa View

Fruita 8/9

FMHS

Loma

FMS

Emerson

Lincoln Park

EMS

Emerson at Columbus

Lincoln OM

Dos Rios

DIA

Hawthorne

Chipeta

Clifton

GJHS

Chatfield

CHS

GMMS

Career Center

Gateway

$1,245,000

Broadway

$65,000

$100,000

TOTAL

BMS

$55,000

FIRE AND SECURITY SYSTEMS $200,000

$150,000

BUILDING COMPONENTS

BTK

$70,000

FLOOR COVERING

Major Building Components GYM FLOORS BLEACHERS

$130,000

HVAC

CONCRETE SLAB/WALKS

Appleton

$475,000

ROOFING

PLUMBING ELECTRICAL

2019-2020 FISCAL YEAR Floor Covering/Concrete

Administration

District Wide

BUILDING

Mechanical/Electrical/Plumbing/Roofing

MAINTENANCE AND OPERATIONS

Glossary of Terms The School District 51 budget contains specialized and technical terminology that is unique to school districts, public finance and budgeting. To assist the reader in understanding these terms, a glossary has been included in the document.

Abatements

Abatements are complete or partial cancellations of a tax levy. Abatements usually apply to tax levies, special assessments, and service charges.

Account

A record used to summarize all increases and decreases in a particular asset or any other type of asset, liability, fund equity, revenue, or expenditure.

Accreditation

A state and local mandate that fosters greater yearly accountability from public schools and school districts. Districts will accredit their schools to assure compliance and accountability to standards and assessments.

Accrual Basis of Accounting

Calls for recording revenue in the period which it is earned and recording expenses in the period in which they are incurred.

Accrual for Salaries and Benefits

Salaries and benefits of personnel are paid over a 12-month period. The salaries and benefits however, are earned over a period of approximately 9 months. This situation results in an outstanding liability for accrued salaries and benefits at the end of the fiscal year.

ACT Test

College entrance examination that is administered periodically throughout the year to provide prospective colleges and universities with academic achievement information about entering freshman students. ACT is mandated by the state for every 11th grade student. This test is designed to predict student performance in college freshman courses.

Adaptive PE

Physical Education conditioning, training, and alternative recreational activities for a special needs/disabled population.

Agency Fund

A fund used to account for assets held by a district or other governmental units in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.

Amendment 23

A constitutional amendment adopted by voters in 2000 mandating that public education funding increase at the rate of inflation plus 1% for 10 years, and by inflation in future years. This amendment expires in 2011.

Appropriation

The setting aside by resolution of a specified amount of money for a fund with an authorization to make expenditures and incur obligations for specific purposes.

Arbitrage

The purchase of securities on one market for immediate resale on another in order to profit from a price discrepancy.

ARRA (American Reinvestment and Recovery Act of 2009)

The Federal House of Representatives and Senate approved the Conference report for ARRA in February 2009. The requirements include stabilizing State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases. The funding will be for two (2) years.

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Arveschoug Amendment

Places a statutory limitation of 6% growth on state General Fund appropriations.

Assessed Value

The taxable value of property as determined by a tax assessor or government agency. Property taxes are paid on the basis of a property’s assessed valuation, which represents only a fraction of a property’s market value.

Assurance

A statement in an audit that can be either positive or negative. A positive assurance consists of a statement by the auditors that the tested items were in compliance with applicable laws and regulations. Negative assurance is a statement that nothing came to the auditor’s attention as a result of specified procedures that caused them to believe the untested items are not in compliance with applicable laws and regulations.

At-Risk Factor

A factor used to compute the additional amount of funding a district will receive for its at-risk pupils.

At-Risk Pupils

Students that are eligible for the federal free lunch program because they come from families with incomes below a certain level. The Finance Act of 1994 provides additional funding based on the number of at-risk pupils enrolled in each district.

A.V.I.D.

Achievement via Individual Determination. AVID is a fourth- through twelfth-grade system to prepare students in the academic middle for four-year college eligibility. It has a proven track record in bringing out the best in students, and in closing the achievement gap. http://www.avid.org/intro.html. To prepare under achieving students for college by supporting their academic and motivational needs to succeed in college preparatory classes and enroll in 4-year colleges and universities.

AYP (Adequate Yearly Progress)

Represents the annual academic performance targets in reading and mathematics that the state, school districts, and schools must reach to be considered on track for 100% proficiency by school year 2013-14, according to the Colorado Department of Education.

Balanced Budget

A budget in which planned revenues and other funds available (including beginning fund balance) equal or exceed planned expenditures.

Beverage Fund

The Beverage Fund is a Special Revenue Fund for District 51 that is set up to administer the “Sponsorship Agreement” with Pepsi-Cola Metropolitan Bottling Company, Inc., (Pepsi). This fund allows the money received from Pepsi to be distributed to the schools’ student body activity (SBA) funds, as per contract, and the remainder to be spent as per directives.

BOCES (Board of Cooperative Educational Services)

A regional educational service unit designed to provide supporting, instructional, administrative, facility, community, or any other services contracted by participating members. District 51, in conjunction with Mesa State College, operates an educational facility known as the Western Colorado Community College (WCCC). This facility was previously known as UTEC. The name was changed in the fall of 2005.

Bond Indebtedness

The amount of principal and interest remaining to be paid from a bond issue.

304

Bond Issue

In general, bond issues are voted to pay the cost of school construction. The items which these funds can be used for are stated on the ballot when the issue is presented to the people. Money can be spent only for these authorized purposes. Proceeds from bond issues cannot be used to pay the daily operating expenses of a school district.

Bonds

A certificate of debt issued by the school district guaranteeing payment of the original investment plus interest by a specified future date. This is associated with costs for capital facilities.

Bond Redemption Fund

The Bond Redemption Fund is required by state law to provide revenue for repayment of bonded indebtedness which has been approved by the voters. Property taxes are levied each year in an amount sufficient to cover only the required principal and interest payments. These are long term obligations of the school district and by law, monies in this fund cannot be used for any purpose other than to retire voter approved debt.

Budget

An annual financial plan that identifies revenues, specifies the type and level of services to be provided, and establishes the amount of money which can be spent.

Budgetary Fund Balance

The portion of Fund Equity available for appropriation.

Building Fund

The Building Fund is used to account for all resources available for acquiring capital sites, buildings, and equipment as specified by the related bond issue.

CADI (Comprehensive Assessment for District Improvement)

A comprehensive appraisal process which assessed the districtâ&#x20AC;&#x2122;s educational practices.

CAFR (Comprehensive Annual Financial Report)

The year-end financial report of an entity, which contains a report of an independent auditor and a management letter.

Capital Outlay

An expenditure which results in the acquisition of fixed assets or additions to fixed assets which are presumed to have benefits for more than one year and which generally cost at least $750. Examples include expenditures for land or existing buildings, improvements of ground, construction of buildings, additions to buildings, remodeling of buildings, furniture, vehicles, and equipment.

Capital Project Fund

The Capital Project Fund consists of a Building Fund for the construction of new schools and maintenance and upgrades to existing sites. It was supported through the sale of bonds which were approved by the voters. A separate Capital Projects Building Fund is also included and was used to build a new school, Dual Immersion Academy (DIA), on the Riverside site.

Capital Reserve - Asbestos Fund

This fund is for the purpose of completing the construction authorized in the special election for Palisade High School, Tope Elementary School, Lincoln Orchard Mesa Elementary School, Broadway Elementary School, Fruita Monument High School and asbestos removal. The levy which began in 1990 was authorized for three years.

305

Capital Reserve Fund

A fund used by school districts for long-term capital outlay expenditures. Districts can only use the capital reserve fund to acquire land and buildings, construct new buildings or additions to buildings, purchase equipment that has a unit cost of at least $1,000, alter or improve existing buildings when the cost exceeds $2,500, acquire school buses, or enter into longterm lease agreements. Districts must allocate at least $292 per pupil to the capital reserve fund or insurance reserve fund in FY 2007-08.

Career Center Grant Fund

The Career Center Grant Fund is a Special Revenue Fund which accounts for the use of a donation specified to purchase sites for construction of buildings/houses by students in the Career Center construction program.

Cash Basis

The basis of accounting under which revenues are recorded when received in cash, and expenditures are recorded when cash is disbursed.

Categorical Programs

Specific-purpose programs that are funded separately from a district’s total program funding under the school finance act. Examples include vocational education, special education, and pupil transportation. State funds for categorical programs must be used specifically for the program and are generally distributed based on a formula prescribed by law.

CDE

Colorado Department of Education.

Central Support Services

Activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include communications, human resource services, and information technology.

Certificate of Participation (COP)

A Certificate of Participation is a method of funding used by governing agencies for construction or improvement of public facilities in lieu of issuing general obligation bonds. By use of a lease type repayment structure, they do not represent a public debt and are therefore not subject to voter approval.

Chart of Accounts

A list of accounts systematically arranged, applicable to a specific concern, giving account names and numbers, if any. A chart of accounts, accompanied by descriptions of their use and of the general operation of the books of account, becomes a classification or manual of accounts - a leading feature of a “system of accounts.”

Colorado Preschool Program Fund

A fund established in January 1989 to provide state preschool service to four and five year old children who lack overall learning readiness due to significant family risk factors; who are in need of language development; or who are receiving services from the state department of human services pursuant to Article 5 of Title 26, C.R.S., as neglected or dependent children and who would benefit from participation in the state preschool program.

Commodities

Foods donated by the United States Department of Agriculture for use in Child Nutrition Programs.

Constitutional Spending Limit

The maximum allowable change in a school district’s spending from one year to the next. The limit for school districts is equal to the percentage change in the district’s enrollment plus the Denver-Boulder inflation rate in the prior calendar year.

Contingency Reserve

The Board of Education may provide for a contingency reserve in any of the funds. The amount is included in the appropriation for each fund and may be expended to meet unanticipated expenditures.

306

Contracted Services

Services rendered by personnel who are not on the payroll of the district, including all related expenses covered by the contract.

Cost-of-Living Factor

One of the three main factors used in calculating a districtâ&#x20AC;&#x2122;s per pupil funding. The cost-of-living factor reflects the relative differences among the stateâ&#x20AC;&#x2122;s 176 districts in the costs of housing, goods, and services for the regions in which districts are located.

CPI (Consumer Price Index)

A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of cost of living and economic inflation. The Denver/Boulder CPI is used by the state legislators for the school finance act.

C.R.S. (Colorado Revised Statutes)

The official, currently revised, laws of the State of Colorado.

CSAP (Colorado Student Assessment Program)

A series of standards-based assessments designed to provide a picture of student performance to school districts, educators, parents, and the community. The primary purpose of the assessment program is to determine the level at which Colorado students meet the state model content standards. The results should be used by educators to improve curricula and instruction as well as to increase individual student learning. The format of these assessments consists of multiple choice, short answer, performance tasks, construct response, and extended construct response items. Students score at one of four performance levels: unsatisfactory, partially proficient, proficient, advanced. Students in grades 3 - 10 are tested in reading, writing, and mathematics. 8th grade students are also tested in science. 11th grade students are tested in reading, writing, mathematics, and science through the mandatory ACT test.

Debt Service Fund

Debt Service Fund includes expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest of current loans.

DIA (Dual Immersion Academy)

DIA is a school of choice where instruction is given in English and Spanish. Throughout the day students interact in both environments.

Employee Benefits

Compensation, in addition to regular salary, provided to an employee. This includes such benefits as health insurance, life insurance, retirement, and Medicaid.

Encumbrances

Purchase orders, contracts, and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved.

Encumbrance Carry Forward

Purchase orders, contracts and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. The amount is accrued and carried forward as an increase in appropriation for the next fiscal year.

Enrollment

The number of pupils enrolled on October 1 within the budget year.

307

Enterprise Fund

A fund to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the costs of providing services to the general public be financed or recovered primarily through user charges or where it has been decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate.

Entitlement

Payments guaranteed by the state legislature to eligible recipients for a certain period of time. The primary example is State Equalization Program payments.

Equalization Program Funding

The financial base of support for public education for school districts in Colorado as calculated by the Public School Finance Act of 1994.

Equalization Program Funding Per Pupil

The total equalization program funding, as provided under the 1994 school finance act, of a district divided by the districtâ&#x20AC;&#x2122;s funded pupil count. Equalization Program funding is provided by a combination of state funding, local property taxes, and specific ownership taxes as determined under the provisions of the 1994 school finance act.

Expenditures

Charges incurred, whether paid or unpaid, which are presumed to benefit the current fiscal year.

Expenses

The costs of the goods and services used in the process of operating the district.

Federal Education Jobs Fund

A Federal Program that provides assistance to States to save or create education jobs for the 2010-2011 school year. Jobs funded under this program include those that provide educational and related services for early childhood, elementary and secondary education.

Fiscal Emergency Reserve

For FY 2009-10 the Colorado General Assembly has determined that a state financial crisis requires each district to budget an amount to a fiscal emergency restricted reserve. The department shall calculate the amount to be budgeted to the fiscal emergency restricted reserve by each district. The total statewide amount to be held in reserve is $110 million. Funds may be released for expenditure if no action to require a rescission has been taken by the General Assembly by January 29, 2009.

Fiscal Year

Fiscal Year is a 12 month accounting period, which for Mesa County Valley School District 51 begins July 1 and ends June 30 the following year.

Food Service Fund

An enterprise fund used to record the financial transactions related to food service operations.

Fund

A fund is a fiscal and accounting entity, with a self-balancing set of accounts recording revenues, expenditures, financial resources, and all related liabilities and fund equities.

Fund Equity

The excess of fund assets and resources over fund liabilities. A portion of the equity of a governmental fund may be reserved or designated; the remainder is referred to as Fund Balance.

308

Funded Pupil Count/Pupil Count

The number of pupils for which a school district receives funding under the school finance act. The funded pupil count is expressed in full-time equivalent (FTE) pupils to reflect the amount of time students spend in an instructional setting. The funded pupil count is the greater of: 1) a districtâ&#x20AC;&#x2122;s October 1 enrollment count within the budget year, or 2) the average of the October 1 enrollment count within the budget year and from the two preceding years.

GAAP (Generally Accepted Accounting Principles)

These accounting principles are uniform minimum standards of and guidelines to financial accounting and reporting. Adherence to GAAP assures that financial reports of state and local governments contain the same types of funds and account groups.

Gallagher Amendment

An amendment to the Colorado Constitution requiring the bi-annual state-wide taxable values of commercial and residential properties to be maintained at a ratio of 55:45, respectfully. As a result, the rate of assessment on commercial property remains fixed at 29% of value, while the assessment rate of residential property changes in order to attain the ratio. Since 1984, the residential assessment rate has been reduced from 21% to a current 7.96%. An owner of a $100,000 house is thereby taxed from all applicable mill levies on a taxable value of $7,960. The tax base, known as assessed valuation, for a local government in a primarily residential area does not increase at the actual rate of growth because the Gallagher amendment drives down the residential taxable values.

GASB (Governmental Accounting Standards Board)

This board was established in 1984 to promulgate standards of financial accounting and reporting with respect to activities and transactions of state and local governmental entities.

General Fund

General Fund is a fund to account for all financial resources except those required to be accounted for in another fund. All revenues, except those revenues attributable to the Special Revenue Funds, the Debt Service Fund, the Capital Project Fund, the Enterprise Fund, the Internal Service Funds, and any other fund authorized by the State Board of Education, shall be accounted for in the General Fund. Any lawful expenditure of the school district, including any expenditure of a nature which could be made from any fund, may be made from the General Fund.

GFOA (Government Finance Officers Association)

This association is an organization of governmental finance officers whose mission is to enhance and promote the professional management of governmental financial resources. Closed by mutual agreement for the 2013-2014 school year.

Glade Park Community School â&#x20AC;&#x201C; (GPCS)

Glade Park Community School, (GPCS) will integrate ecology, culture and community to ensure academic excellence and personal success. GPCS was established as a Charter School in 2011-2012. Closed by mutual agreement for the 2013-2014 school year.

Governmental Designated Purpose Grants Fund

This fund includes grants received from federal, state, or local governments, or private sources to be used for specific and designated purpose. Examples are Title I, Title II, Vocational Education, etc.

Grande River Virtual Academy (GRVA)

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

IB (International Baccalaureate)

A four year honors academy for students who complete the program during their last two years of high school and earn an IB diploma. They can obtain college credit and have a competitive edge in applying to the most selective colleges.

309

Independence Academy Charter School

This alternative program for home schooled students is designed to assist parents and students in instructional areas and careers that are difficult to deliver in the home setting. In July 2004 Deep River became a charter school. In 2006 the Deep River name was changed to Independence Academy. Revenue and expenditures are shown on a fund summary in the Financial Section.

Individual Reading Inventories

Individually administered assessments used to test 1st, 2nd, and 3rd grade students’ word recognition strategies and comprehension at the end of each of those grades. These assessments are also administered to students at 4th, 5th, and 6th grades who are on Individual Literacy Plans (ILP’s). For 1st through 5th grades, passages from the Qualitative Reading Inventory (QRI) are used. The Basic Reading Inventory (BRI) is used for 6th – 9th grade students on ILP’s.

Instruction

Instruction includes the activities dealing with the teaching of pupils.

Instructional Supplies and Materials

Instructional supplies and materials include, but are not limited to, supplies, textbooks, library books, periodicals, and other supplies and materials directly related to instruction.

Insurance Fund

The Insurance Fund is used:  For the payment of or loss of or damage to the property or unit of local government.  To service and pay premiums on insurance.  For the payment of administrative expenses, loss control, workers’ compensation, and legal claims against the public entity which have been settled or compromised.  For the payment of judgments rendered against the public entity for injury.

Interfund Transfer

Money which is taken from one fund and added to another fund. Interfund transfers are not receipts or expenditures on the district.

Internal Service Funds

Funds established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit, or to other governmental units. Amounts expended by the funds are restored thereto either from operating earnings or by transfers from other funds, so that the original funds’ capital is kept intact.

Juniper Ridge Community School – (JRCS)

Juniper Ridge Community School, (JRCS) Juniper Ridge Community School is a multi-cultural K-6 charter school using an arts and nature-based curriculum rooted in the Waldorf tradition.

Kindergarten Proficiency Assessment

An individually administered assessment used to rate each student’s developmental level and growth in language and reading skills, such as letter and word recognition, sense of story, concepts about print, and phonics awareness. Mathematic skills, such as rational counting, sequencing, patterning, and sorting are also assessed.

LEAG (Leadership for Education Achievement and Graduation)

The primary goal of the L.E.A.G. Program is to assist students with achieving graduation. The Program objectives leading to graduation are, academic achievement, parental involvement, attendance, and behavior. Advocates bridge the gap between minority families and the school to promote parental involvement.

310

Learning Facilitators

Personnel provided to assist school communities improve student achievement by providing or making available whatever support is necessary for all students to be successful.

Lease/Purchase Agreement

Contractual agreements that are termed leases, but that in substance are purchase contracts.

Local Share

The portion of a district’s total program contributed directly by local taxpayers of the district. A district’s local share includes revenue from property taxes and specific ownership taxes.

MAP (Measures of Academic Progress)

A computerized adaption of NWEA Levels tests used to check progress throughout the year and to chart incremental growth longitudinally. MAP is used in middle school proficiency centers, summer school, and for students in intervention programs.

Market Value

The price at which a security is trading and could presumably be purchased or sold.

Maximum Increase in Per Pupil Funding

The statutory cap which prohibits any district from receiving an annual increase in per pupil funding greater than 25 percent.

MESA (Mathematics Engineering Science Achievement)

A statewide pre-collegiate program that focuses on ethnic minorities and female students in 5th through 12th grades. It is designed to prepare, motivate, and guide students who are interested in careers in mathematics, science, engineering, and related fields. For many students, it is an opportunity to seriously consider higher education as part of their future.

MVV-HCP (Mesa Valley Vision – Home & Community Program)

The MVV-HCP creates opportunity for learners to pursue a unique, individualized learning program supported by resources technology and a learning community made up of family mentors and skilled resource consultants.

Mill

Local tax rates against property are always computed in mills. A mill is one one-thousandth of a dollar of assessed value (0.001).  One mill produces $1 in tax income for every $1000 of property (assessed value) it is levied against.  One mill produces $1000 in tax income for every $1 million of property (assessed value) it is levied against.

Mill Levy

The rate of taxation based on dollars per thousand of assessed valuation.

Minimum Per Pupil Funding

A minimum per pupil funding level guaranteed to each district.

Modified Accrual Basis

The accrual basis of accounting required for use by governmental funds. Under it, revenues are recognized in the period in which they become available and measurable and expenditures are recognized at the time a liability is incurred pursuant to appropriation authority.

311

No Child Left Behind

The latest federal legislation that enacts the theories of standards-based education reform, which is based on the belief that setting high standards and establishing measurable goals can improve individual outcomes in education. The Act requires states to develop assessments in basic skills to be given to all students in certain grades, if those states are to receive federal funding for schools. The Act does not assert a national achievement standard; standards are set by each individual state. http://en.wikipedia.org/wiki/No_Child_Left_Behind_Act

NWEA (Northwest Evaluation Association) Achievement Level Tests

A series of standardized achievement tests in reading, language usage, and mathematics that are aligned with our curriculum and content standards. The tests systematically increase in difficulty from one level to another. This makes it possible to give each student a test appropriate to his or her current level of achievement. These tests are scored on an equal-interval scale, like feet and inches (called a RIT Scale). Fall/spring testing every year allows us to calculate growth in achievement for every student. Scores can be added together to calculate accurate class or school averages. We can also compare to a large national norming population to calculate national percentile scores. Students from grades 3 through 8 take level tests in the spring. Fall testing is optional with the exception of 3rd grade reading, which is mandatory to test in the fall. Students in grade 9 who do not reach 8th grade proficiency levels take spring tests.

Object

A category of goods or services purchased.

Occupational Therapy

Provides intervention for activities of daily living to a special needs/disabled population.

Operating Reserve

The Board of Education may provide for an operating reserve in the General Fund. This reserve shall not exceed fifteen percent of the amount budgeted to the General Fund for the current fiscal year. This operating reserve shall not be appropriated or any moneys therein be expended during the fiscal year covered by the budget. These moneys shall be a continuing reserve and be considered as a beginning general fund balance for the following fiscal year.

Operations and Maintenance

Activities concerned with keeping the physical plant open, comfortable, and safe for use and keeping the grounds, buildings, and equipment in an effective working condition and state of repair.

Other Local Projects/Grants Fund

Other Local Projects/Grants Fund is a Special Revenue Fund which accounts for locally funded grants/tuition that are designated for a specific purpose.

Override

Local voters approved property tax revenue in excess of total program as defined under the Public School Finance Act. Overrides are capped at the greater of 20 percent of the districtâ&#x20AC;&#x2122;s total program or $200,000.

PALS (Phonological Awareness Literacy Screening)

Primary reading assessment of several important literacy fundamentals, which are predictive of future reading success. PALS is a three-tiered test. The first level assesses comprehension, accuracy, fluency, and rate. Students not passing the first level are given additional assessment in alphabet knowledge and concept of word. If those benchmarks are not met, students are assessed for phonemic awareness skills. This hierarchy is economical in terms of studentsâ&#x20AC;&#x2122; time since those passing benchmarks proceed to more difficult tasks, while those not passing benchmarks are routed to increasingly focused diagnostic tasks.

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PERA (Public Employees Retirement Association)

A retirement association created by C.R.S. 24-51-201 which shall be a corporate body with the right to sue and be sued and the right to hold property for its use and purposes. It consists of the state division, the school division, the municipal division, and the judicial division. The purpose of PERA is to provide benefits to public employees when they retire or are disabled or to the family at the employee's death. It serves as a substitute for Social Security and is funded on an actuarial reserve basis. That is, money is set aside for retirement benefits while an employee is earning service credit and before benefit payments begin.

Physical Activities Fund

This fund accounts for most of the revenue and expenditure associated with athletic programs in the district. The General Fund covers salaries and benefits for coaches, activity sponsors, and athletic directors, as well as such indirect costs as maintaining athletic fields, utilities for athletic facilities, and supplies. Revenue from gate receipts and student participation fees are reported in the physical activities fund.

PIAB (Parks Improvement Advisory Board)

A joint committee with representation from the City of Grand Junction, Mesa County, Mesa State College, and School District 51 for parks improvement and/or facility and stadium improvements. Each entity has a representative on the committee to discuss projects for collaboration.

PPOR (Per Pupil Operating Revenue)

The district’s total program divided by its funded pupil count, minus the minimum amount per pupil required to be transferred for the capital reserve fund or a risk management fund.

PPR (Per Pupil Revenue)

The amount that results from combining the statewide base with the components of the funding formula as stated in the “Public School Finance Act of 1994” law. A district’s per pupil funding is multiplied by its pupil count to determine funding, before accounting for at-risk.

Program

Group activities or operations that are directed to specific purposes or objectives.

Property Tax

A local tax that is calculated by applying a mill levy to assessed value. Revenue from the property tax represents the primary source of local funding for K-12 public education.

Public School Finance Act of 1994

C.R.S. 22-53-101, et seq., enacted in 1994 seeks to provide for a thorough and uniform system of public schools throughout the state. It requires that all school districts operate under the same finance formula and that equity considerations dictate all districts be subject to the expenditure and maximum levy provisions of this act. Under the previous 1988 act, Colorado’s 176 school districts were classified into eight category groups with similar characteristics for funding purposes. The 1994 act, created under House Bill 94-1001, replaces the eight category groups with individually determined school district per pupil funding amounts.

Revenues

Funds received, generally from taxes of a state/federal funding program, which do not cause an increase in a liability account.

Repurchase Agreement

A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement, and the terms of the agreement are structured to compensate him for this.

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RIST (Reynolds Intellectual Screening Test)

Derived from the Reynolds Intellectual Assessment ScalesTM (RIASTM), this brief screening measure can quickly identify students who need a more comprehensive intellectual assessment. It provides a quick overall estimate of general intelligence (g) for individuals with intellectual strengths who may benefit from a full RIAS evaluation that may result in placement in educational programs for the gifted and/or talented. All 2nd graders will be screened using this instrument.

Salaries

Amounts paid to employees of the district who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for those in permanent positions.

Salary Accrual

Salaries and benefits of teachers and other school personnel are paid over a 12-month period, typically from September 1 through August 31. These salaries and benefits, however, are earned over a period of approximately nine months. This situation results in an outstanding liability for accrued salaries and benefits at the end of the fiscal year, which will be paid in the next fiscal year.

SARs (School Accountability Reports)

Part of statewide legislation that provides both a rating performance for schools as well as a growth rating from year to year. All accountability systems rely on performance on the Colorado Student Assessment Program (CSAP). Sanctions are in place for schools remaining “unsatisfactory” for 3 years in a row.

SAT Test

College entrance examination that is administered periodically throughout the year to provide prospective colleges and universities with academic achievement information about entering freshman students. SAT is not required by the district and participation is solely at the discretion of the individual student. This test is designed to predict student performance in college freshman courses.

SBA (Student Body Activity) Funds

An agency fund used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds. Each school maintains separate accounting for their specific student generated funds.

Self-Insurance

The underwriting of one’s own insurance rather than purchasing coverage from a private provider, by identifying specific areas of risk and assessing actuarially sound charges.

Senate Bill 199 (SB 199)

Colorado State Legislature passed SB 199 in 2007 which designates financing of public schools and included the freeze on local school districts property tax mill levies. The freeze will maintain at least a level effort of tax support for school district funding from local tax payers.

Size Factor

One of the three main factors used in calculating a district’s per pupil funding. The size factor is designed to compensate districts for the cost pressures of economies of scale. It is formula-driven and based on enrollment.

Specific Ownership Tax

A tax paid annually on motor vehicles instead of property taxes. Specific ownership taxes are part of a district’s local contribution to school funding.

Standards-Based Classroom Assessments

Standards-based classroom tests matching CSAP format and including a toolkit of performance assessments and related rubrics are available for grades K-12. CTB McGraw-Hill Test Bank and Classroom Manager software is available in every school.

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State Aid

Funding provided by the state under the School Finance Act. Under the act, state aid provides the difference between a district’s total program and the district’s local share.

State Fiscal Stabilization Fund

Legislature determined that stabilization of the state budget requires a reduction in the appropriation of the state’s share of total program funding for all districts. Implementation of the reduction shall be through a “State Budget Stabilization Factor” a negative factor in school finance formula.

State-Wide Base Per Pupil Funding Amount

The dollar amount to which the factors are applied in determining each district per pupil funding level. Each district receives the same base per pupil funding amount.

Supplemental Budget

Where money for a specific purpose, from other than ad valorem taxes (following adoption of the budget), subsequently becomes available to meet a contingency. A supplemental budget for expenditures, not to exceed the amount of said money, may be adopted and appropriation of said money made there from.

Supplies & Materials

Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

Tabor Amendment

An amendment to the Colorado Constitution approved by voters in November 1992 which limits governmental mill levies, revenues, and expenditures. Tabor stands for the Taxpayers Bill of Rights. In an election in 1999, voters approved a ballot issue which allows the school district to exceed the revenue limitations. Since the author of Tabor is Doug Bruce, this election is often referred to as “de-Brucing.”

Tax Year

The calendar year (January – December) in which tax bills are sent to property owners. These tax bills are reflected as revenue receipts to the school district in the current fiscal year (July – June).

Total Per Pupil Funding

Per pupil funding multiplied by the number of pupils, plus at-risk funding, divided by the number of pupils.

Total Program

Per pupil funding multiplied by the number of pupils, plus at-risk funding.

Transfers

A transfer does not represent a purchase; rather, it is used to show that funds have been handled without having goods and services rendered in return. Included here are transactions for interchanging money from one fund to the other.

Trust and Agency Funds

Accounts for assets held by the district for student and teacher clubs and organizations.

WCCC (Western Colorado Community College)

An educational facility, formerly known as UTEC, operated in conjunction with Mesa State College. The name was changed in the fall of 2005.

WMLS (Woodcock Munoz Language Survey)

The WMLS is a quick and easy-to-administer screening instrument that can aid in deciding program placement for ESL students. It is an excellent measure of Cognitive Academic Language Proficiency (CALP).

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