Annual Budget Report July 1, 2011 - June 30, 2012 Revised July 1, - - PDF document

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Annual Budget Report July 1, 2011 - June 30, 2012 Revised July 1, - - PDF document

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Annual Budget Report July 1, 2011 - June 30, 2012 Revised July 1, 2012 - June 30, 2013 Proposed San Juan School District 200 North Main Street Blanding, UT 84511 www.sanjuanschools.org School Board Nelson Yellowman, President Bill Boyle,

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Annual Budget Report

July 1, 2011 - June 30, 2012 Revised July 1, 2012 - June 30, 2013 Proposed San Juan School District 200 North Main Street Blanding, UT 84511

www.sanjuanschools.org

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School Board Nelson Yellowman, President Bill Boyle, Vice President Debbie Christiansen Elsie Dee Merri Shumway Superintendent of Schools Douglas E. Wright, Ed.D. Business Administrator Clayton H. Holt, CPA District Accountant Rhea Laws 200 North Main Street Blanding, UT 84511 435.678.1214 www.sanjuanschools.org

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FY2012 Revised and FY 2013 Proposed TABLE OF CONTENTS

INTRODUCTION AND BACKGROUND INFORMATION

Transmittal Letter……………………………………………………………………………….5 Introduction….………………………..…….…………………………………………………...6 Organizational Chart……………………………………………………………………………7 Student Demographics….……………….……………………..……………………………...8 Summary of Budget Reductions and Changes Fiscal Years 2011-2013..……..……….26 Fiscal Year 2013 Employee Compensation………………………….……………..……...28 Technology Plan………..……………………………..……………………………………...30 School Allocations…………………………………………………………………...………..38 Utah Laws Governing School Districts..…………………………….……………………...52

REVENUE SOURCES

Local …………………………...…….………………………………………………………...55 State………………………………….………………………………………………………...65 Federal……………...……….…………………………………………………………………68

BUDGETS BY FUND

General ……..…….…………………………………………………………………………...72 Non K-12……..……….………………………………………………………………………..83 Capital Outlay………..…………………………..……………….…………………………...86 Building Reserve……..……………………...………………….…………………………...109 Food Service…………..………………….…………………….…………………………...112 District Housing………..………………………………………………………………...…..115 Warehouse……………..……..…..………….……………………………………………...118 Media Center………..…………………...…………………………………………………..120 County Recreation……...……………..…..………………………………………………...123 Education Foundation…….………………………………………………………………...126 Student Activity Fund……….………………….…………………………………………...129

Table of Contents

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

INTRODUCTION

AND

BACKGROUND INFORMATION

Annual Budget Report

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5 May 15, 2012 The Honorable Board of Education San Juan School District Blanding, Utah Dear Board Members: We hereby submit and recommend for your approval budgets for all district funds for the 2012-2013 fiscal year and revised budgets for the 2011-2012 fiscal year. The Dis- trict’s certified tax rate and assessed valuations for the 2012-2013 fiscal year have not been received from the County Auditor; therefore, we recommend that the board set the District’s tax levy at an amount not to exceed the certified rate. When the as- sessed valuation and certified tax rates are received from the County Auditor in late June or early July, we recommend that you ratify the District’s tax levy at that time. The proposed budget incorporates tax levy changes required for the implementation of HB 301 “School District Property Tax Revisions.” The following variables were used for budget development: 2,925 K-12 students $900 million assessed valuation. $2,842 weighted pupil unit value 1.5% salary increase for employees Freezing employee step increases Reducing the District’s base insurance plan from USBA Silver to Bronze The District may designate an amount up to 5% of its Maintenance and Operation budget as “undistributed reserve.” The District’s undistributed reserve is currently set at $1.5 million. These funds are available to cover District expenditures in times of ex- treme crisis. We recommend that the undistributed reserve be adjusted as necessary to maintain but not exceed the amount allowed by state law. Your interest and support in conducting the financial affairs of the District in a responsi- ble and progressive manner are very much appreciated. Your comments, suggestions, and questions are always welcome. Sincerely,

  • Dr. Douglas E. Wright

Clayton H. Holt, CPA Superintendent Business Administrator

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Introduction

Annual Budget Report

The San Juan School District budget report for the year beginning July 1, 2012 and ending June 30, 2013 includes actual audited figures from 2010-11, the original budget for fiscal year 2011-2012, final amended budget for fiscal year 2011-12 and the pro- posed budget for fiscal year 2012-13. The Board of Education formally adopted the fi- nal 2010-11 budget and the proposed 2011-12 budget on June 15, 2011. The budgets presented in this book include all governmental funds and proprietary funds for which the Board is legally responsible. The budgets in this book are organized by fund as fol- lows:

 General  Non K-12  Capital Outlay  Building Reserve  Food Service  District Housing  Warehouse  Media Center  County Recreation  Education Foundation  Student Activity

Budgets are presented in the modified accrual basis of accounting for all governmental fund types, and on the accrual basis for proprietary fund types. This is consistent with Generally Accepted Accounting Principles (GAAP). Unencumbered annual appropria- tions lapse at the end of each fiscal year. A commitment of fund balance is established for all encumbered amounts and carried forward into the next year. The budget is designed to help assure fiscal integrity and efficiency and to provide ac- countability for public funds. All school principals and department directors are required to monitor their budgets to assure that expenditures do not exceed appropriations. Us- ers of budgeted accounts are provided with on-line detailed information to help facili- tate this task. In addition, the Business Office staff is tasked with monitoring all District accounts and establishing controls of expenditures.

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Organizational Chart

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics-Free & Reduced Lunch

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics-Race/Ethnicity

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Student Demographics

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Summary of Budget Reductions and Changes Fiscal Years 2011-2013

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Budget Reductions and Changes Summary Fiscal Year 2011-2013

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Fiscal Year 2013 Employee Compensation

Annual Budget Report  1.5% Salary Increases

  • Total cost: $277,832

*Classified: 1.5% *Licensed: $736.00

 Increase in retirement contributions

  • Total cost: $263,432
  • 1.9% increase

 Lane changes for Licensed Employees  Steps frozen for all employees  Health plan changed from USBA silver to bronze.

  • Total savings: $71,000
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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Fiscal Year 2013 Employee Compensation

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Technology: What MOST of Us See

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Infrastructure: What a FEW of Us See

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Educational Technology: Current Budget

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Educational Technology: What is the Cost?

Total Replacement Cost: $7,334,838.00

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Educational Technology: Breakdown

Network Infrastructure: $3,892,771.08 Classroom + Office Equipment: $3,373,367.00 Software + Equipment Maintenance: $68,700.00

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Educational Technology: Classroom + Office

Classroom + Office Equipment: $3,373,367.00

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Educational Technology: Network Infrastructure

Network Infrastructure: $3,892,771.08

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Technology Plan

Annual Budget Report

Educational Technology: Equipment Count

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

School Allocations

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Utah Laws Governing School Districts

Annual Budget Report

Utah law governs the District’s budget procedures and this budget has been prepared accord-

  • ingly. The following is a summary of significant provisions applicable to school district budgets

in Utah: (53A‐19‐101) School District Budget ‐ Superintendent Responsibility The Superintendent of each school district is the Budget Officer of the district. Prior to June 1

  • f each year, the superintendent shall prepare and file with the local school board a tentative

budget and supporting documents shall include the following items:

  • The tentative budget shall include the revenues and expenditures of the preceding fiscal year,

the estimated revenues and expenditures for the current fiscal year, and his estimate of the revenues for the next succeeding fiscal year based upon the lowest rate of tax levy which in his opinion will raise the required amount of revenue by using the current years taxable value as the basis for this calculation, a detailed estimate of the essential expenditures for all pur- poses for the next year, and the estimated financial condition of the district at the close of the current fiscal year.

  • Such tentative budget shall be filed with the district business administrator for public inspec-

tion at least fifteen (15) days prior to the date or the proposed adoption by the local school board. (53A‐19‐102) Local School board budget procedures Before June 22 of each year a local school board shall adopt a budget and make appropria- tions for the next fiscal year. Prior to adoption or amendment of a budget, notice of the meeting

  • f the board for the adoption of the budget shall have been published in a daily newspaper

published in the district, and of general circulation therein, if such is published in the district, but in any event in a newspaper of general circulation in the district, at least 10 days in ad- vance of the holding of such meeting and also posted on the web. Utah law (53A‐19‐103) further states that the district may adopt a budget containing an amount known as the Undistributed Reserve. This reserve shall not be more than five percent

  • f the maintenance and operation budget adopted by the board of education in accordance

with a scale developed by the State Board of Education based upon the size of the budget of the school district. Appropriations may be made from the undistributed reserve to any expendi- ture classification in the maintenance and operation budget of the district by written resolution adopted by a majority vote of the board setting forth the reasons for the appropriation and filed with the State Board of Education and the State Auditor. The undistributed reserves may not be used in negotiation or settlement of contract salaries for school district employees. Any Budget Appropriation may be reduced by action of the board of education at any regular meet- ing of the board, if notice of the proposed action is given to all members of the board and to the superintendent of the district at least one week in advance of such action. An increase in an appropriation may not be made by the board unless the board receives a written request from the district superintendent setting forth the reason for the request, the notice of request is pub- lished at least one week prior to the board meeting where the request will be considered and the board holds a public hearing on the request prior to action on the request.

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FY2012 Revised and FY 2013 Proposed INTRODUCTION/BACKGROUND

Utah Laws Governing School Districts

Annual Budget Report

(53A‐19‐104) Budget Appropriations A school should not make appropriations in the final budget in excess of the estimated expend- able revenue for the budget year. Also, revenue estimates for an upcoming year should be re- duced by the value of existing deficits. (53A‐19‐106) Warrants drawn by business administrator Business administrators may not draw warrants on school district funds which exceed the limits

  • f the budget passed by the local school board.

(53A‐19‐107) Emergency Expenditures The provisions of Chapter 19 shall not apply to appropriations necessitated by emergencies involving the loss of life or great loss of property. (53A‐19‐108) Monthly budget reports The business administrator of each board of education shall furnish each member of the board with a report on a monthly basis setting forth the amounts of all budget appropriations, the dis- bursements as of the date of the report and the percentage of the disbursements as of the date of the report. A copy of the report shall be made available for public review.

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FY2012 Revised and FY 2013 Proposed REVENUE SOURCES Annual Budget Report

REVENUE SOURCES

 LOCAL  STATE  FEDERAL

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$167,115 $187,283 $189,756 $201,694 $218,736 $220,747 $222,508 $246,667 $258,852 $262,108 $282,451 $285,573 $285,811 $291,290 $301,119 $302,006 $311,570 $315,346 $318,080 $345,348 $356,405 $367,521 $414,964 $415,654 $429,978 $503,918 $577,542 $646,007 $662,748 $668,917 $696,718 $724,165 $821,233 $829,401 $877,608 $920,631 $958,031 $1,015,732 $1,553,166 $1,671,540 $2,486,060 27 So. Sanpete 19 Nebo 29 Tintic 1 Alpine 30 Tooele 7 Davis 4 Cache 35 Weber 20 No. Sanpete 37 Ogden 14 Jordan 39 Logan 26 Sevier 38 Provo 12 Granite 3 Box Elder 23 Piute 15 Juab 25 San Juan 18 Morgan 13 Iron 33 Washington 42 Canyons 8 Duchesne 40 Murray 34 Wayne 5 Carbon 10 Garfield 36 Salt Lake 31 Uintah 2 Beaver 17 Millard 32 Wasatch 9 Emery 11 Grand 21 No. Summit 28 So. Summit 16 Kane 6 Daggett 24 Rich 22 Park City FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

Local Property Taxes-Assessed Valuation Per Student

Annual Budget Report

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0.003776 0.004383 0.004405 0.004660 0.004977 0.005716 0.005988 0.006201 0.006230 0.006408 0.006464 0.006519 0.006532 0.006572 0.006633 0.006677 0.006750 0.006796 0.006833 0.006835 0.006972 0.007044 0.007047 0.007153 0.007284 0.007319 0.007528 0.007821 0.007992 0.008025 0.008026 0.008165 0.008227 0.008256 0.008260 0.008285 0.008442 0.008812 0.008861 0.009018 0.009370 34 Wayne 6 Daggett 22 Park City 24 Rich 16 Kane 9 Emery 17 Millard 40 Murray 11 Grand 36 Salt Lake 31 Uintah 26 Sevier 20 No. Sanpete 21 No. Summit 10 Garfield 23 Piute 2 Beaver 12 Granite 35 Weber 5 Carbon 4 Cache 18 Morgan 28 So. Summit 38 Provo 32 Wasatch 14 Jordan 13 Iron 8 Duchesne 29 Tintic 25 San Juan 15 Juab 42 Canyons 33 Washington 30 Tooele 37 Ogden 39 Logan 3 Box Elder 1 Alpine 7 Davis 27 So. Sanpete 19 Nebo FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

Local Property Taxes-Property Tax Rate by District

Annual Budget Report

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1,507 1,517 1,551 1,685 1,691 1,755 1,777 1,806 1,863 1,903 1,956 2,046 2,067 2,080 2,084 2,165 2,366 2,433 2,531 2,550 2,553 2,666 2,683 3,024 3,251 3,388 3,947 4,247 4,285 4,324 4,336 4,703 4,741 5,055 5,467 5,982 6,050 6,751 6,808 7,789 10,951 27 So. Sanpete 29 Tintic 4 Cache 35 Weber 20 No. Sanpete 19 Nebo 1 Alpine 30 Tooele 26 Sevier 34 Wayne 7 Davis 12 Granite 14 Jordan 23 Piute 38 Provo 37 Ogden 39 Logan 18 Morgan 15 Juab 3 Box Elder 25 San Juan 40 Murray 13 Iron 33 Washington 8 Duchesne 42 Canyons 5 Carbon 36 Salt Lake 10 Garfield 31 Uintah 17 Millard 2 Beaver 9 Emery 16 Kane 11 Grand 32 Wasatch 21 No. Summit 28 So. Summit 6 Daggett 24 Rich 22 Park City FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

Local Property Taxes-Total Tax Collected Per Student

Annual Budget Report

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

Assessed Value by Property Type

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

Assessed Value by Property Type

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

San Juan County Centrally Assessed Property

$0 $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 $700,000,000 2006 2007 2008 2009 2010 2011 Gas Air Line Sand and Gravel Non‐Metalliferous Mining Telecommunications Pipeline Power Metalliferous Mining Oil and Gas

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

Largest 25 Centrally-Assessed Taxpayers – 2011

$0 $100,000,000 $200,000,000 $300,000,000 SEELEY OIL COMPANY, LLC EMPIRE ELECTRIC ASSOC INC MATRIX PRODUCTION COMPANY GENESIS ST OPERATING LLC NAVAJO COMMUNICATIONS CO VERIZON WIRELESS QUESTAR SOUTHERN TRAILS PIPELINE YATES PETROLEUM CORP COTTER CORPORATION PACIFICORP SUMMIT OPERATING, LLC U S OIL & GAS INC DENISON MINES (USA) CORP PATARA OIL & GAS GATHERING UTAH ENERGY CORPORATION RIM SOUTHWEST CORP INTREPID POTASH - MOAB LLC PACIFICORP NORTHWEST PIPELINE GP MID AMERICA PIPELINE CO PACIFICORP LISBON VALLEY MINING CO. LLC. PATARA OIL & GAS LLC DENISON MINES (USA) CORP RESOLUTE NATURAL RESOURCES CO $1,482,729 $1,521,371 $1,740,838 $1,761,721 $1,809,750 $2,065,747 $2,231,760 $2,316,309 $2,332,760 $2,440,241 $4,080,450 $4,932,319 $5,244,669 $8,288,611 $8,385,411 $10,641,992 $13,795,860 $20,950,416 $23,751,279 $24,963,566 $28,849,110 $38,890,225 $62,145,321 $66,059,895 $252,905,428

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

Largest 25 Centrally-Assessed Taxpayers – 2006

$0 $40,000,000 $80,000,000 COLORADO PICA PETROLEUM CORP INTREPID POTASH - MOAB LLC VERIZON WIRELESS SEELEY OIL COMPANY LLC ELM RIDGE EXPLORATION CO, LLC COTTER CORPORATION NAVAJO COMMUNICATIONS CO BAYLESS ROBERT L PROD LLC ST OIL COMPANY YATES PETROLEUM CORP EMPIRE ELECTRIC ASSOC INC DJ SIMMONS INC JOURNEY OPERATING LLC QUESTAR SOUTHERN TRAIL WESTERN GAS RESOURCES, INC … U S OIL & GAS INC RIM SOUTHWEST CORP CITIZENS TELECOMM CO OF UTAH MID AMERICA PIPELINE CO NORTHWEST PIPELINE CORP ENCANA OIL & GAS INC PACIFICORP CONSTELLATION COPPER … RESOLUTE NATURAL RESOURCES CO MOBIL EXPLORATION & PRODUCING NA $732,790 $796,002 $1,018,270 $1,555,060 $1,611,987 $1,625,865 $1,627,920 $1,927,204 $1,971,287 $2,304,596 $2,608,890 $2,935,003 $3,386,478 $3,744,530 $4,000,000 $7,464,759 $8,226,638 $10,230,765 $18,119,791 $18,731,843 $27,893,683 $40,911,589 $45,243,515 $51,941,227 $95,528,914

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

Tax Levies

0.007200 0.007400 0.007600 0.007800 0.008000 0.008200 0.008400 0.008600 2005‐06 2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 Tax Rate Fiscal Year

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Local Property Taxes

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

Tax Revenue

‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 2005‐2006 2006‐2007 2007‐2008 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013 Tax Revenue Fiscal Year

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State-District Summary Fiscal Year 2008

Annual Budget Report REVENUE SOURCES FY2012 Revised and FY 2013 Proposed

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State-District Summary Fiscal Year 2013

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State-Comparison of Local vs. State Effort

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 Impact Aid

Description: The purpose of Impact Aid is to provide aid to school districts burdened by the presence of nontaxable federal land and installations to make up for the lost revenues and additional costs associated with the federal presence. It is one of the few formula programs where Local Educational Agencies (LEA’s) receive funds directly from the U.S. Department of Education (ED) rather than through their states. Fiscal Year 2012 Budget: $6,300,000

 No Child Left Behind (NCLB)

Title 1 Description: Program Improvement-improvement of low-performing schools Fiscal Year 2012 Budget: $1,176,982 Title 2A Description: Enhancing Education Through Technology Fiscal Year 2012 Budget: $254,095 Notes: Divided between Human Resources, Curriculum, and Student Services Title 3 Description: Sub-grant for English Language Acquisition and Enhancement Fiscal Year 2012 Budget: $72,302

 School Improvement Grant

Bluff Elementary Description: Intended to improve the performance of the students. Fiscal Year 2012 Budget: $208,386 Notes: Three-year grant, currently in its final year. Tse'bii'nidzisgai Elementary Description: Intended to improve the performance of the students. Fiscal Year 2012 Budget: $373,485 Notes: Three-year grant, currently in its second year.

 Indian Demonstration Grant

Description: Improve the education opportunities and achievement of Indian children. Fiscal Year 2012 Budget: $276,091 Notes: The Indian Demonstration grant ends at the end of fiscal year 2012

 IDEA-Special Education Grant

Description: Preschool Program & School-Age Program Fiscal Year 2012 Budget: $667,947 Notes: Help Special Education students prepare for and succeed in K-12.

FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

Federal-Sources of Revenue

Annual Budget Report

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 Federal Drug-Free

Description: At-risk funds. Fiscal Year 2012 Budget: $14,000

 BLM Grant

Description: A grant obtained by Jamie Carling, to provide outdoor experiences for her students. Fiscal Year 2012 Budget: $5,000 Notes: This grant lasts for 2 years, and this is the first year.

 Johnson O’Malley (JOM)

Description: Money to be used as needed in conjunction with the Navajo Nation Fiscal Year 2012 Budget: $94,754

 Indian Education

Description: Money to be used as needed in conjunction with the Navajo Nation Fiscal Year 2012 Budget: $286,675

 McKinney Homeless

Description: To assist in educational needs of students without adequate housing Fiscal Year 2012 Budget: $15,000

 Elementary Counseling Grant

Description: To provide counselors in elementary schools Fiscal Year 2012 Budget: $103,000 Notes: This money is all carryover from previous years. The grant is ended.

 Workforce Afterschool Grant

Description: To provide afterschool help for students at BES, BLF, and TES Fiscal Year 2012 Budget: $91,000 Notes: This is a 3-year grant, and this is the final year.

 Title 1 School Program Improvement

Description: Money based on test scores, provided to help schools raise their scores to an appropriate level. Fiscal Year 2012 Budget: $100,000 Notes: For Montezuma Creek Elementary. The school is in the second year of SPI. They will receive $50,000 next year, and that will be the end of this funding.

 Teacher Quality Grant

Description: Help improve the quality of teaching in the district. Fiscal Year 2012 Budget: $163,000

FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

Federal-Sources of Revenue

Annual Budget Report

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 English Language Acquisition

Description: Help improve the English proficiency in students. Fiscal Year 2012 Budget: $104,000

 Early Intervention

Description: Designed to help children enter Kindergarten with the needed skills Fiscal Year 2012 Budget: $335,000– Federal (Dept of Health) $87,000– Navajo Nation Notes: This grant lasts for 2 years, and this is the first year.

 Adult Education

Description: Intended to help those that left high school without graduating obtain a GED. Fiscal Year 2012 Budget: $17,000

 Federal Adult Education (Prison)

Description: Provide a teacher for students in prison who have not graduated. Fiscal Year 2012 Budget: $5,000

 School Lunch

Description: To provide nutritious breakfast and lunch for school children. Fiscal Year 2012 Budget: $1,000,000

FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

Federal-Sources of Revenue

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND Annual Budget Report

BUDGETS

BY

FUND

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

General Fund

The General Fund is used to account for the costs of the day-to-day Dis- trict operations. This fund accounts for resources which are not required to be accounted for in other funds. A majority of the funding comes from the State of Utah through the Minimum School Finance Act.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

General Fund Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Local, $5,713,249.28 State, $17,282,766.98 Federal, $7,586,735.99 Salaries, $17,103,216 Employee Benefits, $6,693,178 Contracted Services, $2,080,431 Supplies and Materials, $3,294,229 Equipment, $1,105,480 Other (Dues, Indirect, etc.), $368,607

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FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

General Fund-Schedule of Local Revenue

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

General Fund-Schedule of State Revenue

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed REVENUE SOURCES

General Fund-Schedule of Federal Revenue

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Non K-12

The purpose of this fund is to account for the costs of programs that are not part of the basic educational program of kindergarten through twelfth

  • grade. Included in the fund are Federal and State funded programs for

Special Education Preschool, Adult Education and other non-K-12 pro- grams.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Non K-12 Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Property Tax - Recreation, $0 Other Local Revenue, $30,000 State Aid, $544,315 Federal Aid, $350,000 Salaries, $498,702 Employee Benefits, $179,897 Contracted Services, $173,000 Supplies and Materials, $27,716 Property, $10,000 SJH Running Track, $0 Other Objects, $35,000

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

The purpose of the Capital Outlay Fund is to account for the costs in- curred in acquiring and improving sites, constructing and remodeling facili- ties, and procuring equipment necessary for providing quality educational programs for all students within the District. Financing is provided by a property tax levy as authorized by 53A-16-104.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Local Revenue, $2,743,000 Federal Revenue, 1,200,000

Salaries, $58,376Employee Benefits, $22,769 Contracted Services, $75,000 Property Services, $500,000 Telephone, Travel, Other, $25,000 Supplies and Materials, $50,000 Equipment, $250,000 Remodeling, $2,110,000 New Construction, $1,000,000 Transfer to Housing, $250,000

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Facility Inventory

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Facility Inventory

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Facility Inventory

Annual Budget Report Building Fund $118,719,074 YEAR Need $431,318,615 $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $500 2012 2017 2022 2027 2032 2037 2042 2047 Facility Replacement Cost Millions

Building Replacement Cost

  • vs. Building Replacement Funding

With 4% inflation, 2% interest

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Facility Inventory

Annual Budget Report

Note: This chart assumes the following expenditures: Location Fiscal Year Replacement Cost Tsebii'nidzisgai Elementary School FY2011 $1,308,800 Monticello Elementary School FY2013 $12,001,000 Blanding Elementary School FY2030 $23,161,261 Albert R Lyman Middle School FY2037 $12,911,005 **For illustration purposes

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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Capital Outlay

Projects by location

Annual Budget Report

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Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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Capital Outlay

Projects by location

Annual Budget Report

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Capital Outlay

Projects by location

Annual Budget Report

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Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Capital Outlay

Projects by location

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Building Reserve

The building reserve fund accounts for the resources accumulated to be used for the construction or acquisition of capital assets of various kinds.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Building Reserve Revenue and Expenditures

Annual Budget Report Earnings on Investments, $45,000

REVENUE

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Food Service

The purpose of the nutrition fund is to account for the food service activi- ties of the District as required by State and Federal law. Financing is pro- vided by local sales along with substantial subsidies from the State of Utah and the U.S. Government.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Food Service Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Local Revenue, $289,802 State Revenue, $113,596 Federal Revenue, $1,099,175 Salaries and Benefits, $169,948 Purchased Services, $586,521 Supplies, $120,115 Food, $625,989

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

District Housing

The rental unit fund accounts for the operation of and maintenance of the housing facilities located at several of the outlying school locations.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

District Housing Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Local Revenue, $188,000 Transfer From Capital Outlay, $200,000 Salaries and Benefits, $85,124 Contract Services, $12,000 Depreciation, $200,000 Utilities, $5,000 Fuel, $5,000 Equipment, $5,000 Supplies, $25,000 Insurance, $18,000

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Warehouse

Annual Budget Report

The Warehouse fund has been restricted for the purpose of ordering and providing school supplies for the District. The warehouse was closed dur- ing the 2011-2012 school year. All warehouse ordering has been discontin- ued and stocked items sold.

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Media Center

Net assets of the Media Center have been restricted for the purpose of creating teaching materials for the District. These funds have largely been restricted to creating Navajo language teaching material. Currently, a sub- stantial amount of net assets are in the form of inventory.

Annual Budget Report

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Media Center Revenue and Expenditures

REVENUE EXPENDITURES

Annual Budget Report Interest on Investments, $1,100 Bank Charges,

  • $1,045

Navajo Curriculum Sales, $135,578 In-District Sales, $16,201 Public Sales, $22,163 Other, - Contract Services, $5,500 Depreciation, $1,500 Salaries and Benefits, $70,436 Printing, $40,000 Supplies & Equipment, $49,700 Telephone, $6,000 Travel, $5,000 Property Insurance, $6,400

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

County Recreation

The recreation fund (a fiduciary fund), accounts for assets collected and used for recreation programs in the County.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

County Recreation Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Interest on Investments, $2,500 PILT - San Juan County, $215,000 Recreation Districts, $90,000 City of Blanding, $50,000

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Education Foundation

The San Juan Education Foundation was established as a non-profit to secure and manage funds which are used to foster, promote, and enhance public education programs.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Education Foundation Revenue and Expenditures

Annual Budget Report Contributions, $17,500 Interest, $1,000 Fund Transfer, $13,000 School Grants, Supplies, $31,000

REVENUE EXPENDITURES

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Student Activity Fund

District Activity funds belong to the District, are used to support its co- curricular and extra-curricular activities in the schools, and are adminis- tered by the individual schools. This fund includes all monies that flow through the individual school checking accounts including athletic pro- grams, class fees, vending receipts, student activity fees, etc.

Annual Budget Report

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FY2012 Revised and FY 2013 Proposed BUDGETS BY FUND

Student Activity Fund Revenue and Expenditures

Annual Budget Report

REVENUE EXPENDITURES

Interest, $2,200 Donations, $125,000 Fundraising, $348,800 Gate Receipts, $100,000 Student Fees, $62,000 Participation, $225,000 Fund Transfer, $200,000 Activity Officials, $65,000 Fees & Services, $195,000 Telephone & Postage, $8,000 Travel, $130,000 Supplies, $665,000

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