Hilliard City School District Franklin County Ohio Budget for

Hilliard City School District, Franklin County, Ohio Budget for 2008-2009 Fiscal Year July 1, 2008 to June 30, 2009 HILLIARD CITY SCHOOL DISTRICT 5323 CEMETERY ROAD HILLIARD, OH 43026 www.hilliardschools.org (614) 771-4273 Hilliard City School District Franklin County, Ohio Budget for 2008-2009 Prepared by the Treasurer’s Office, HCSD Fiscal Year July 1, 2008 to June 30, 2009 HILLIARD CITY SCHOOL DISTRICT FISCAL YEAR 2009 BUDGET TABLE OF CONTENTS Page INTRODUCTORY SECTION Principal Officers and Administrative Staff Budget Message Executive Summary ASBO Meritorious Budget Award 1 2 2 14 ORGANIZATIONAL SECTION District Description The Reporting Entity District Organization Organizational Chart Mission/Vision/Beliefs & Purpose Goals and Objectives School Board Policy Operating and Capital Budget Development Process Operating Budget Calendar for 2007-08 Capital Budget Calendar for 2007-08 Appropriation Resolution for Fiscal Year 2008-09 Budget Administration Process 15 16 22 23 24 25 26 32 33 34 35 36 FINANCIAL SECTION Summary of All Budgeted Funds Combined Stmt. of Budgeted Revenues, Expenditures and changes in Fund Balance General Fund Revenue General Fund Expenditures: Regular Instruction Special Instruction 38 40 41 42 43 TABLE OF CONTENTS (continued) Page Vocational Instruction Other Instruction Support Services – Pupils Support Services – Instructional Staff Board of Education Administration Support Services – Fiscal Services Support Services – Business Operation & Maintenance Pupil Transportation Support Services – Central Extracurricular Activities Facilities Acquisition, Construction and Improvement Services Debt Service and Other Uses of Funds Special Revenue Funds: Combined Special Revenue Funds Combining Special Revenue Funds Food Services Fund Special Trust Fund Public School Fund Other Grant Funds District Managed Student Activity Fund Auxiliary Services Fund Management Information Systems Fund Entry Year Grant Fund Data Communication Fund SchoolNet Professional Development Fund Poverty Based Assistance Fund Miscellaneous State Grants Fund IDEA-B Special Education Fund Title III Limited English Proficiency Fund Title I Disadvantaged Children Fund Title V Innovative Assistance Programs Fund Drug-Free School Grant Fund Early Childhood Special Education – IDEA Fund Improving Teacher Quality Title II-A Fund Miscellaneous Federal Grants Fund Bond Retirement Fund Capital Projects Funds: Combined Capital Projects Funds Combining Capital Projects Funds Permanent Improvement Fund Building Improvement Fund 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 85 86 87 88 Rotary – Special Services Fund 89 TABLE OF CONTENTS (continued) Page INFORMATIONAL SECTION Governmental Funds Budget Projection Assumptions Governmental Funds Budget Projection Assessed and Estimated Actual Value of Taxable Property - Last Ten Collection Years Real Property Tax Rates – Last Five Years Property Tax Levies and Collections - Last Five Years Student Enrollment Trends Staffing Statistics – Full Time Equivalents by Type and Function – Last Five Years Schedule of Total Bonded Indebtedness Academic Performance – Last Four School Years Operating Performance Indicators by Function Accomplishment of Goals and Objectives Demographic and Economic Statistics - Last Ten Years 90 94 95 96 97 97 98 99 100 102 103 106 GLOSSARY Glossary of Terms 107 Introductory Section Hilliard City School District Hilliard, Ohio Board of Education Denise Bobbitt Andy Teater David Lundregan Doug Maggied Lisa Whiting Member, President Member, Vice-President Member Member Member Administration Dale A. McVey Brian W. Wilson Timothy Hamilton Leslie McNaughton Andrew Riggle Jeff Franklin Gary Orr Nancy Schott Roy Walker Pamela Holden Linda Romano Jill Menchhofer Steve Estepp Superintendent Treasurer Assistant Superintendent Assistant Superintendent Assistant Superintendent Director of Business Director of Technology Director of Pupil Services Director of Human Resources Director of Assessment & Research Director of Professional Development Director of Elementary Curriculum Director of Secondary Curriculum Building Principals John Bandow Ryan McClure David Stewart Suzanne McCoy Doug Lowery Craig Vroom Bruce Stephanic Craig Heath Barbara Orr Sharon Balduf Kathleen Curtis Jennifer Williams (interim) Rob Spicer Brian Blum Vicky Clark Cindi Montgomery Britanie Risner Denny Thompson Greg Hennes Karen Lehrer Tamar Campbell-Sauer Kayla Pinnick Jennifer Wash Davidson High School Darby High School Bradley High School Heritage Middle School Memorial Middle School Weaver Middle School Hilliard Station Sixth Grade Hilliard Tharp Sixth Grade Alton Darby Elementary Hilliard City Schools Preschool Avery Elementary Beacon Elementary Britton Elementary Brown Elementary Darby Creek Elementary Hilliard Crossing Elementary Hilliard Horizon Elementary Hoffman Trails Elementary J.W. Reason Elementary Norwich Elementary Ridgewood Elementary Scioto Darby Elementary Washington Elementary 1 Dale A. McVey, Superintendent • Brian W. Wilson, Treasurer/CFO September 22, 2008 Members of the Board of Education: We are pleased to present for your approval the fiscal year 2009 budget for the Hilliard City School District. This document, for the period July 1, 2008 to June 30, 2009, includes all major funds under the direct control of the Hilliard City School District. Our intention is to enable readers to understand how our programs and services operate. This document shows how we focus our resources and efforts to meet our mission, “In concert with family and community, the Hilliard City School District will empower all graduates to thrive in the 21st century.” Budget Presentation This document is divided into five sections: Introductory – This section provides the reader with an executive summary of the budget and a list of School Board members and administrators of the district. Organizational – This section is intended to familiarize readers with the specifics of the district’s legal operating environment, the nature and scope of the services the district provides, and the governmental accounting structure and policies used to present financial information. Financial – This section is the heart of the budget document. Budget financial schedules are presented with adopted budgets compared to the results of prior year budget plans. Informational – This section includes a general profile of the school district, background and other information of interest. Glossary – This section includes terms and acronyms used throughout the budget document that may not be readily familiar to the reader. 5323 Cemetery Road • Hilliard, OH 43026 • Phone (614) 771-4273 • FAX (614) 777-2424 www.hilliardschools.org 2 Budget Process The budget process was made somewhat more difficult this year with the failure of the March 2008 operating levy. The District needed to make reductions of $4.5 million in order to balance this year’s General Fund budget. For the most part we were able to follow the normal budget development process but the budget calendar was not followed as closely as past years. The budget development process takes place over the course of six months. The first phase begins in December with a review of the enrollment projections for the 2008-09 school year. The enrollment projections are the basis for staffing allocations. In April, building principals are given their discretionary budgets, based on actual February 2008 building enrollment, and have forty days to complete their requests. The district operations team, starting in January and finishing in March, completes an analysis of staffing needs of administration, certified staff, and support staff. The board reviews and approves the staffing proposals submitted by the Superintendent and his operations team over the final three months. A temporary budget is adopted if the County Budget Commission has not amended the Certificate of Estimated Resources to include new property taxes prior to the new fiscal year. If a temporary budget is adopted, June and July are spent verifying revenue assumptions and expenditure proposals, as the final budget document is prepared. The Board votes to approve the permanent appropriation resolution at the first Board meeting in September. The budget is continually monitored by the administration. Budget The district maintains 24 individual governmental funds and one proprietary fund. An overview of the FY2009 combined fund budgets is as follows: General Fund Revenues Expenditures Net Changes in Fund Balance Beginning Unencumbered Fund Balance Ending Unencumbered Fund Balance $ 141,635,121 153,130,174 (11,495,054) 13,302,342 $ 1,807,289 Special Revenue Funds 11,223,812 11,380,690 (156,878) 1,781,409 1,624,531 Debt Service Funds 24,743,734 26,381,000 (1,637,266) 6,919,507 5,282,242 Capital Project Funds 4,679,282 10,305,500 (5,626,218) 38,044,695 32,418,477 Total Governmental Funds 182,281,949 201,197,364 (18,915,415) 60,047,954 41,132,539 Proprietary Fund 1,944,200 1,954,950 (10,750) 1,184,495 1,173,745 Total Budgeted Funds 184,226,149 203,152,314 (18,926,165) 61,232,449 42,306,283 Budge te d Ex pe nditure s $203,152,314 1% 5% 13% General Fund 6% Special Revenue Funds Debt Service Funds Capital Project Funds Proprietary Fund 75% 3 General Fund The General Fund is used to account for all financial resources except for those required to be accounted for in another fund. The General Fund accounts for the majority of current operations and is supported primarily by local property taxes, state school foundation funding, state reimbursements and other miscellaneous local revenues. A comparison of the current budget to actual expenditures for 2007-08 is as follows: Actual FY2008 $ 142,684,108 146,315,570 $ (3,631,462) Budget FY2009 141,635,121 153,130,174 (11,495,053) Percent Change -0.7% 4.7% 216.5% Revenues Expenditures Net Changes in Fund Balance Revenues FY09 General Fund Revenues are estimated to be $141,635,121. This represents a decrease of -0.7% from prior year revenues. The significant changes in revenues for the General Fund are below. The FY09 budget is the second year of the new biennium state budget. Just as last year our school district will receive no increases in state foundation funding for this year. The last time the district saw any significant increase in funding was fiscal year 2005. In FY05 state school foundation funding represented 31% of General Fund Revenues. In FY09 state school foundation funding is projected to represent 26.4% of General Fund Revenues. State and Federal Grants in Aid or Intergovernmental Revenue, which includes state school foundation funding, is estimated to increase 5.5% from prior year collections to $55,271,500. This increase is attributable to state funding increases to replace tangible personal property tax losses. Intergovernmenta l Reve nue $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $FY 07 A ctual FY 08 A ctual FY 09 Estimate Federal Reimbursements Restricted Grants Personal Property Tax Loss Reimbursement Homestead/Rollback Reimbursement State School Foundation 4 The state of Ohio’s property tax is made up of two major components: business personal property and real estate. Beginning with fiscal year 2006, and continuing for a period of four years, the state is phasing out the business tangible personal property tax. This past fiscal year it is estimated that business tangible personal property taxes represented approximately $6.5 million of $9.6 million in personal tangible property taxes collected. Real estate taxes are the major revenue source for the District. This fiscal year real estate taxes are estimated at $74.4 million or 52.5% of General Fund Revenues. Pe rs onal Prope rty Tax Re ve nue As mentioned above the business tangible personal property tax was eliminated by H.B. 66 passed by the state legislature. This will reduce personal property taxes to approximately $3.6 million by FY2010. $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $FY 07 A ctual FY 08 A ctual FY 09 Estimate Interest Income is estimated to decrease 72% to $1.5 million. This decrease can be attributed to a decrease in fund balance available to invest and interest rates significantly lower than this past year. Expenditures The General Fund budget of $153,130,174 is an increase of 4.7% from prior year expenditures. On average, employees in the district will receive 3% pay increases for fiscal year 2009 and many will receive step increases negotiated through union contracts. As mentioned earlier the failure of the March 2008 new property tax operating levy required the District to reduce the rate of increase in expenditures in this budget. The District reduced this budget by $4.5 million. All personnel reductions are a direct result of this change. The following, although not all-inclusive, provides a summary of the most significant changes in the General Fund budget for the coming fiscal year: 5 Regular Instruction appropriations, which represent 47.7% of the General Fund budget, are $72,980,200. This represents an increase of 3.4% from prior year expenditures. The District has reduced 29 teachers in the regular instruction portion of the general fund budget for this year. Special Instruction appropriations, which represent 8.9% of the General Fund budget, are $13,574,533. This represents an increase of 4.0% from prior year expenditures. The District reduced three gifted education teaching positions and the Director of Gifted Education in this budget year. Other Instruction which represents 4.2% of the General Fund Budget are $6,359,983. This represents an increase of 6.3% from prior year expenditures. There were no positions added or reduced in this function for this budget year. Pupil Support Service appropriations, which represent 6.4% of the General Fund budget, are $9,852,119. This represents a decrease of .01% from prior year expenditures. The District reduced two adapted physical education teachers, three guidance counselors, one school psychologist, 47 noon aides (11.75 full-time equivalent), and two high school hall monitors in this budget. Instructional Support Service appropriations, which represent 6.2% of the General Fund budget, are $9,516,894. This represents an increase of 10.5% from prior year expenditures. The district reduced one technology repair technician in this budget. Administrative Support Service appropriations, which represent 6.4% of the General Fund budget, are $9,862,888. This represents an increase of 5.8% from prior year expenditures. The District reduced one assistant sixth grade principal in this budget. Fiscal Services appropriations, which represent 2.2% of the General Fund budget, are $3,349,471. This represents an increase of 3.0% from prior year expenditures. There were no positions added or reduced in this function for this budget year. Operation and Maintenance appropriations, which represent 8.8% of the General Fund budget, are $13,509,894. This represents an increase of 10.1%. We are budgeting for 6% increase in all utility rates and also the addition of utilities for Bradley High School. There were no positions added or reduced in this function for this budget year. Pupil Transportation appropriations, which represent 5.0% of the General Fund budget, are $7,677,506. This represents an increase of 8.2% from prior year expenditures. The budget for diesel fuel has been increased 33% to $1,040,000. There were no positions added or reduced in this function for this budget year. 6 Special Revenue Funds Actual FY2008 10,216,792 10,082,804 133,988 Budget FY2009 11,223,812 11,380,690 (156,878) Percent Change 9.9% 12.9% -217.1% Revenues Expenditures Net Changes in Fund Balance $ $ Special revenue funds are funds that are specific in their purpose and may only be used for that purpose. State and federal grants and the food service fund make up the majority of these funds. The Food service fund with a budget of $4.2 million and Part B – IDEA Special Education Fund with a budget of $2.8 million represent 61.5% of budgeted special revenue funds. Significant changes include a 127% increase for a $1.2 million budget in Title I Disadvantaged Children Fund. The District received an increase in funding in Title I of this magnitude. The District added one teaching position split between two elementary schools, over $50,000 in additional funds for professional development, and are required to offer this year supplemental educational services. Debt Service Fund Actual FY2008 25,003,012 26,648,283 (1,645,271) Budget FY2009 24,743,734 26,381,000 (1,637,266) Percent Change -1.0% -1.0% -0.5% Revenues Expenditures Net Changes in Fund Balance $ $ There are no significant changes in debt service budgeted for this fiscal year. $10 million in bond anticipation notes will be reissued for this budgeted year. 7 Capital Project Funds Actual FY2008 $ 12,814,865 41,631,300 $ (28,816,435) Budget FY2009 4,679,282 10,305,500 (5,626,218) Percent Change -63.5% -75.2% -80.5% Revenues Expenditures Net Changes in Fund Balance Part of the May 2006 bond issue included a new 2-mill continuing permanent improvement levy. This levy generates approximately $4.6 million used for various capital related projects in the district. Construction on the Bradley High School continues this year and should be completed by the end of this fiscal year. Most of these expenditures were appropriated in prior years except for some soft costs appropriated this year for the final furnishing of the new high school. Proprietary Fund Actual FY2008 1,938,490 1,753,187 185,302 Budget FY2009 1,944,200 1,954,950 (10,750) Percent Change 0.3% 11.5% -105.8% Revenues Expenditures Net Changes in Fund Balance $ $ The Rotary – Special Services Fund is the only proprietary fund of the district and it accounts for three separate activities. The largest activity is the latchkey program with a budget of approximately $1.7 million. Goals The district will continue its focus on three major goals this fiscal year that were defined prior to the start of the 2008-09 school year. These goals are: 1. Student Achievement: Student achievement will continue to be increased through curriculum focused on academic content standards and individual student understanding; delivered through instructional best practices that engage students in quality work experiences. Financially, most additional resources are tied to the Student Achievement goal. The Hilliard City School District received a State rating of Excellent with Distinction on the 2007-2008 local report card. Specifically, the District met 30 of the 30 required performance indicators, satisfied the State’s Adequate Yearly Progress (AYP) subgroup performance targets by using the new academic growth projection, and achieved a year’s growth in students’ reading and math achievement in grades 4 through 8. The District complies with annual 8 Goals (continued) requirements for School Improvement under the No Child Left Behind Act (NCLB). Prior to the beginning of each school year, the District identifies any of its schools failing to make AYP for two or more consecutive years. (A summary of current and historical testing data are provided by the Ohio Department of Education to make these determinations). These schools are placed into School Improvement (SI) status and there are required consequences and necessary actions to be undertaken depending upon the number of years in SI status. There are requirements that apply to both Title I federally funded and non-funded schools. As staffing was reduced in the Spring of 2008, this goal was kept in mind. We continue to maintain smaller classes sizes at the K-3 level, as well as our intervention and English Language Learner programs, as the District’s educational support programming assists the District in continuing to receive future excellent ratings. The District’s student enrollment has remained fairly constant over the past two years. However, student diversity has continued to increase in the areas of economically disadvantaged, ethnicity, and nationality. Due to the financial constraints of flat State funding, the District will need to expand differentiated instruction rather than adding more staff to effectively address the learning needs of an increasingly diverse student population. The use of satellite programming or transporting students to specialized programs (e.g., English language services, pre-engineering and video broadcasting courses) located in only a few schools will also be expanded. Funding will not exist to replicate these programs in all schools. In preparation for the opening of Bradley High School in the fall of 2009, creating a highly effective and consistent educational program in all three high schools within the constraints of a limited budget will be a major priority during the 20082009 school year. Utilizing the results of the District’s High School 2020 research, students within all three high schools will be well-prepared to be highly competitive in the global economy of the 21st century. To accomplish this, a greater emphasis will be placed on regular assessments that guide instruction to ensure learning, rigorous differentiated instruction based on student needs, increased teacher collaboration centered around student performance, literacy across the academic content areas, more focused attention on problem solving skills and creativity, and earning college credit during high school. District courses of study will continue to be revised and periodically updated to provide students with instruction that is closely correlated with the State’s academic content standards and remains current with the rapid increase in new knowledge and required skills. For example, the new Literacy Course of Study revision will be fully implemented by the end of the 2008-2009 school year. Implementation of the new Math Course of Study will begin at the start of the 2009-2010 school year. Revisions to the Foreign Language and Social Studies Courses of Study are also scheduled to begin at the start of the 2009-2010 9 Goals (continued) school year. To support the effective implementation of these new courses of study, a significant amount of financial resources will be needed to train teachers and to provide students with current learning materials and equipment. 2. Finance: Our stakeholders will develop a greater understanding of school finance and its challenges, as well as be continually informed and updated on current and future activities concerning the finances of the Hilliard City School District. The Finance goal does not cost the district significant resources in that additional staff members are not needed, but it does significantly impact the time commitments of the Treasurer’s office, Superintendent’s office and Communications Department. The district will be on the ballot in November of this fiscal year. Two of the main objectives for this goal are centered around communicating financial information through district publications or through community meetings throughout the district. 3. Housing Needs: Short and long-term housing options that address the needs of students will be identified and implemented. Costs are associated indirectly with the Housing goal, which is to identify and implement short and long-term housing options that address the needs of students. The district will open a new third high school at the conclusion of this fiscal year. Because of the March levy failure the addition of a high school principal and secretary are the only new positions for this building included in this budget. The Assistant Superintendent of Operations and his staff continue to oversee the construction of this third high school as well. 10 Performance Results According to the Ohio Department of Education, the district met 30 of the 30 indicators on the 2007-08 report card. The district’s performance index score was 101.1, which is considered excellent for a school district. The higher score demonstrates more and more students are passing the state tests at the higher performance levels of accelerated or advanced. Student Enrollment Trends Enrollment in the District has been steadily increasing over the past decade. The District hired Planning Advocates, Inc., a firm specializing in educational facility planning, to provide enrollment projections for the District. The purpose of the projection is to help the District as it plans for its long-range facility needs. The data provided are projections, not predictions, and beyond five to six years will become less reliable. Planning Advocates prepares three different enrollment projection scenarios: “most likely projected” enrollment, “high projected” enrollment and a “low projected” enrollment. The projections are derived by using past data to project trends into the future. Some of the data used are: historical live birth rates, past student enrollments, birth to enrollment and grade to grade survival ratios, residential housing construction and other data specific to the local environment. 17,000 16,000 15,000 14,000 13,000 12,000 11,000 10,000 20 06 20 04 Pr oj ec 20 te 10 d Pr oj ec 20 te 11 d Pr oj ec 20 te 12 d Pr oj ec 20 te 13 d Pr oj ec te d 20 08 20 09 20 05 20 07 11 Student Demographics 1999 2008 As the district Head Count Pct. Head Count continues to grow it American Indian 11 0.1% 25 also continues to Asian 372 3.1% 812 grow in diversity as Black 338 2.8% 882 this table 10,910 90.8% 12,258 demonstrates. The White 163 1.4% 561 district is blessed to Hispanic Multiracial 211 1.8% 611 have students from Total 12,005 15,149 46 different countries speaking 39 different languages. While this provides wonderful opportunities for all our students to learn about cultures from around the world it also provides challenges. The district currently employs 20.5 fulltime equivalent (FTE) English Language Learner teachers and 20 FTE English Language Learner tutors to provide opportunities to those students new to our country who require help in order to be successful students in our district. Tax Base and Rate Trends Pct. 0.2% 5.4% 5.8% 80.9% 3.7% 4.0% The district’s assessed tax value for tax year 2007 collected in 2008 is 2,500,000,000 $2.38 billion. This means that one mill of property 2,000,000,000 tax will generate $2.38 Public Utility Personal million. As mentioned Property 1,500,000,000 earlier the tangible Tangible Personal Property 1,000,000,000 personal property tax will Real Estate be eliminated by 2009. 500,000,000 As this graph shows tangible personal property has begun to 2002 2003 2004 2005 2006 2007 decline as a significant portion of assessed valuation. In 2002 tangible personal property represented 12.5% of total assessed valuation. In 2007 tangible personal property represents 4.0% of total assessed valuation. District-wide Assessed Property Values Tax rates for tax year 2005 2006 2007 collected in 2008 General Operating 67.65 67.65 are 67.65 mills for the Bond Retirement 5.49 6.24 General Fund, 6.24 mills Permanent Improvement 2.00 for bond retirement and Total Gross Millage Rate 73.14 75.89 2 mills for permanent improvements. The 67.65 mills is a gross rate. The General Operating effective rate for residential real estate in the district is 33.76 mills. The average residential taxpayer can expect to pay 41.98 mills in total tax rate for the district. 2007 67.65 6.24 2.00 75.89 12 Debt The amount of debt outstanding at June 30, 2009 is $182,525,577. This includes $10 million of bond anticipation notes issued in June, 2008 for the new elementary and high school authorized by the passage of the bond levy in May of 2006. This also includes $8 million in tax anticipation notes issued against the permanent improvement levy to complete permanent improvement projects. The annual maturities of the general obligation bonds (the notes mentioned above are not included in this table) as of June 30, 2009, and related interest payments are as follows: Year Ending June 30, 2009 2010 2011 2012 2013-2017 2018-2022 2023-2027 2028-2029 Total Principal 10,442,127 11,126,300 8,629,350 7,522,221 34,178,584 37,451,996 38,565,000 16,610,000 164,525,577 Interest 5,872,264 5,400,337 8,061,139 9,106,055 47,899,424 30,808,167 8,973,206 770,197 116,890,789 Total 16,314,391 16,526,636 16,690,489 16,628,276 82,078,008 68,260,163 47,538,206 17,380,197 281,416,366 $ Personnel Resource Trends The number of employees working for the Hilliard City School District is expected to decrease to 1,614.89 full-time equivalent (FTE) positions. This is a net decrease of 55.25 positions from the prior fiscal year. The most significant personnel changes include the reduction of 32 teaching positions in varying fields of study, 13.25 FTE aide positions of which the majority were noon aide positions, two administrators, three counselors, one psychologist, and one technology repair technician. With the continued growth of the district we have attempted to limit increases in expenditures while maintaining the great programs our district offers. We realize spending taxpayer dollars requires us to be good stewards of these funds and will make every effort to minimize the amount of additional tax dollars when we need to ask the voters for additional money. Respectfully submitted, Dale A. McVey Superintendent Brian W. Wilson Treasurer/CFO 13 14 Organizational Section DESCRIPTION OF THE DISTRICT Organized in the late 1800s, the Hilliard City School District serves an area of approximately 60 square miles in northwest Franklin County, including all of Norwich and Brown townships; part of Washington, Franklin and Prairie townships; the City of Hilliard; part of the cities of Columbus and Dublin; and less than one square mile in Union County. The District currently serves about 15,160 students in grades preK-12 through two high schools, three middle schools, two sixth-grade schools, 14 elementary schools and a preschool. About 47% of the children we serve reside in Columbus, 36% in Hilliard, and 17% in townships and the City of Dublin. 15 THE REPORTING ENTITY This report includes all major budgeted funds of the Hilliard City School District. The District provides a full range of traditional and non-traditional educational programs, services and facilities. These include elementary and secondary curriculum at the general, college preparatory and vocational levels, a broad range of co-curricular and extracurricular activities, special education programs and facilities. St. Brendan’s School, Sunrise Academy, and the Dublin Prep Academy are operated as private schools and are located within the School District Service Area. The District acts as fiscal agent for state funds provided by the State of Ohio to these institutions. Revenues and expenditures of these schools are reflected in a special revenue fund for financial purposes. This report includes 24 individual governmental funds and one proprietary fund. The governmental funds and proprietary fund include the following: General Fund – This is the general operating fund of the district. It includes all revenues not designated for other specific purposes. Special Revenue Funds: Food Service Fund – Accounts for operations that provide lunch service and other meal operations district wide. Operations are funded by food sales and federal grants for free and reduced lunches. Special Trust Fund - Accounts for assets held by the district in a trustee capacity for individuals and/or the District's own programs. Public School Support Fund – Uses sales and contributions to purchase items and services for each school building. Most often buildings will use funds for staff development, classroom resources, and student incentives. Other Grant Fund - The District will receive each year several grants from sources other than the State of Ohio or the federal government. These grants normally support classroom instruction, instructional support or pupil support. Underground Storage Tanks Fund - A fund used to account for the deductible amount as required by the Ohio Bureau of Underground Storage Tank Regulation. The District has 3 underground petroleum tanks at its transportation facility. 16 District Managed Student Activity Fund – The State of Ohio recognizes two types of student activity funds. Student Managed Activity Funds and District Managed Student Activity Funds. District Managed Student Activity Funds do not have student management involved in these programs. Because of the district management these programs are considered special revenue funds. These funds account for gate receipts, fees and booster club donations. The revenues are expected to pay for equipment, entry fees and supplies. Student Managed Activity Funds are programs that are managed in part by the students. These types of funds are held in an agency capacity by the district and do not require the preparation of a budget by the district and because of the Agency status are not accounted for in this document. Auxiliary Services Fund – Accounts for funds provided by the State of Ohio to private schools located within the Hilliard City School District. To receive these funds (on a per pupil basis) the private school must meet the standards of the State of Ohio (similar to public schools). Management Information Systems Fund - Each year the district receives state funds on a per pupil basis to offset a part of the cost of operating an extensive student information system. The reporting system allows the State of Ohio to compare school districts in many ways and also prepare district report cards. Entry Year Grant Fund - The State of Ohio provides grants to supplement costs to mentor new teachers and new administrators. The funds are used to provide stipends to teachers and administrators who mentor the new teachers or administrators. Data Communications Fund - The State of Ohio provides grants to supplement costs associated with Ohio Educational Computer Network connections. SchoolNet Professional Development Fund - The State of Ohio provides funds for professional development related to technology integration in the classroom. Poverty Based Assistance Fund - The state budget bill H.B. 66 passed in June, 2005 created the Poverty Based Assistance Fund. The funds will be used for teaching intervention purposes. Miscellaneous State Grants Fund - This fund is used to account for various monies received from state agencies which are not classified elsewhere. Part B-IDEA Special Education Fund - These federal funds are used for special education services. Services provided include speech and hearing, as well as tutoring and instructional assistance for special education students. Funds are also used for special education students placed in specialized out-of-district programs. Title III Limited English Proficiency Fund - These funds are to be used to expand and enhance English language and academic instruction programming for English Language Learners (ELL). 17 Title I Disadvantaged Children Fund - The purpose of Title I is to enable schools to provide opportunities for disadvantaged children served to acquire the knowledge and skills contained in the state’s challenging content and student performance standards that all children are expected to meet. Funds are used to hire additional teachers in buildings that qualify for federal assistance, as well as to provide staff in those buildings with professional development opportunities. Supplemental Education Services and Public School Choice are offered as required by the No Child Left Behind Act. Title V Innovative Assistance Programs Fund - These federal funds are used for transportation costs associated with Public School Choice, as required through the Title I fund. Drug Free Schools Grant Fund – Safe and Drug Free Schools federal funds have been used for drug education activities both in school and the community. Funds are also used for school safety equipment, including school bus cameras. Early Childhood Special Education – IDEA Fund - This federal grant is used to provide services to preschool students residing in the district. The grant allows for specialized instruction and materials for these preschoolers. Title II-A Improving Teacher Quality Fund - The purpose of this federal program is to increase student academic achievement through strategies such as improving teacher and principal quality and increasing the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in schools. These funds are used to hire additional teachers at the elementary level, which in turn reduces class size. Miscellaneous Federal Grants Fund - This fund is used to account for various monies received from federal agencies which are not classified elsewhere. Bond Retirement Fund - Accounts for the accumulation of resources and payment of general obligation bond principal and interest and certain other long-term obligations from the governmental resources when the government is obligated in some manner for the payment. Capital Project Funds: Permanent Improvement Fund - Accounts for the acquisition, construction, or improvement of capital facilities other than those financed by proprietary and trust funds. The fund also purchases equipment of a more permanent nature. The District passed a 2 mill property tax levy beginning in calendar year 2007 to fund these purchases on a continuing basis. Building Improvement Fund - Accounts for the revenues generated through the issuance of bonds. In May of 2006 voters authorized the issuance of $75 million in bonds to construct a new elementary and a new high school. 18 Proprietary Fund: Rotary – Special Services Fund - Accounts for income and expenses made in connection with goods and services provided by the school district. The majority of expenditures are for the district's Summer school program, Latchkey program and Technology maintenance program. Classification of Revenue and Expenditures Budget expenditure and revenue categories have been adopted by the Auditor of State’s Office for use by school districts. The manual for Ohio school districts is the Uniform School Accounting System (USAS). Revenue Sources Revenues of school districts are classified by fund and source. The following is a list of five main revenue source categories with examples of the type of revenue within each source: Local - Can then be broken down further in to Taxes (property), Tuition, Transportation Fees, Earnings on Investments, Food Services, Extracurricular Activity Fees, Classroom Materials & Fees and Miscellaneous Receipts Receipts from Intermediate Resources – Revenues from sources other than Federal or State sources Receipts from State Resources - Usually will be broken between Unrestricted and Restricted Grants -in- Aid Receipts from Federal Resources - Usually will be broken between Unrestricted and Restricted Grants -in- Aid Other Revenue – Transfers, Advances and Refund of Prior Year’s Expenditure Function and Object Definitions For management purposes fund budgets are broken down further into functions and objects. Functions and objects are defined and assigned by the Auditor of State. The Auditor’s explanation of functions and objects follows: 19 Function describes the activity a person performs or the purpose for which an expenditure is made. Function includes the activities or services, which are performed to accomplish the objectives of a school district. The activities of a school district are classified into seven (7) broad areas of functions: Instruction - This expenditure function concerns areas of regular school programs. This function is further sub-classified into programs areas such as regular instruction, special instruction, vocational instruction and other instruction. Expenditures for each program are broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Supporting Services - This expenditure function concerns program areas of pupil support, instructional staff support, board of education, administration, fiscal services, business, operation, transportation and central services. Each program can be subclassified further based upon individual school district needs. Program expenditures are broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Operation of Non-Instructional Services - This expenditure function concerns program areas of food service and community service programs. These program expenditures may be accounted for as part of the school district general fund, or may be treated as an individual fund with sub-classifications and various codes. Extracurricular Activities – This expenditure function accounts for expenditures related to academic oriented, sports oriented activities, and school and public service cocurricular activities. Each program can be sub-classified further based upon individual school district needs. Program expenditures are broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Facilities Acquisition and Construction Services - Expenditures for this function reflect planning, acquiring land for buildings, building remodeling, building construction, additions to buildings, and improving landscaping sites. Debt Service - This classification provides for transactions and activities often necessary for budgeting debt service. Other Uses of Funds - This classification provides for transactions and activities often necessary for budgeting fund transfers, advances, other miscellaneous uses, and contingency reserve. 20 Object number is a descriptor of the type of expenditure. Objects are assigned by the Auditor of State and each type of object follows: Personal Services – Amounts paid to school district employees. This category includes gross salary for personal services rendered while on the payroll of the school district. Employees’ Retirement and Insurance Benefits – Amounts paid by the school district on behalf of employees. Not included in the gross salary, these amounts are over and above it. Such payments are not paid directly to employees. Purchased Services – Amounts paid for services rendered by personnel who are not on the payroll of the school district, and other services which the school district may purchase. Supplies and Materials – Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated from use. Capital Outlay – Expenditures for the acquisition of, or additions to, fixed assets. Included are expenditures for land or existing buildings; improvements of grounds; construction of buildings; additions to buildings; remodeling of buildings; initial and additional equipment, furnishings and vehicles. Other Objects – Amounts paid for goods and services not otherwise classified above, such as expenditures for the retirement of debt, the payment of interest on debt and the payment of dues and fees. Other Uses of Funds – An object used with those functions not properly classified as expenditures but which still require budgetary control. Financial Reporting Basis of Accounting The district’s comprehensive annual financial report is prepared according to generally accepted accounting principals. The government-wide financial statements are reported using the accrual basis of accounting, as are the fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing related cash flows. Government fund financial statements are reported using the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 30 days of the end of the current fiscal period. 21 Budget Basis Ohio Revised Code requires the cash basis of accounting in the preparation of all budgetary documents. The cash basis of accounting is the accounting for and reporting of financial transactions in the fiscal year when a cash receipt or payment is made. ORGANIZATION OF THE DISTRICT The Board of Education (the “Board”) of the district is comprised of five members elected at large by the citizens of the district. The Board serves as the taxing authority, contracting body, and policy initiator for the operation of the district. The Board is responsible for the adoption of the tax budget, the annual operating budget and approves all expenditures of the district. The Board is a body politic and corporate, as defined by Section 3313.02 of the Ohio Revised Code, and has only those powers and authority conferred upon it by the Code. The Superintendent is the chief executive officer of the district and is responsible directly to the Board for all operations within the district. The Treasurer is the chief financial officer of the district and is responsible directly to the Board for all financial operations, investments, custody of all District funds and assets, and serves as Secretary to the Board. 22 Hilliard City School District Organizational Chart Board of Education Treasurer Superintendent Adm. Asst. Assistant Treasurer Payroll Coordinator Office Manager Assistant Superintendent Principals Assistant Superintendent Assistant Superintendent Adm. Asst. Assistant Principals Student Coordinators Adm. Asst. Director of Human Resources Director of Assessment & Research Director of Professional Development Director of Pupil Services Director of Gifted Education Director of Elementary Curriculum Director of Secondary Curriculum Director of Business Director of Technology Human Resources Coordinator School Community Relations Coordinator School Business Partnership Coordinator Special Education Coordinators Maintenance Coordinator Warehouse Coordinator Custodial Coordinator Operations Coordinator Transportation Coordinator EMIS Coordinator Network Administrator Instructional Technology Coordinator Administrative Technology Coordinator [Adoption date: August 14, 2001] [Re-adoption date: July 26, 2004] [Re-adoption date: January 24, 2005] [Re-adoption date: January 22, 2007] 23 CROSS REF.: CCB, Line and Staff Relations Hilliard City School District, Hilliard, Ohio MISSION In concert with family and community, the Hilliard City School District will empower all graduates to thrive in the 21st century. -Strategic Plan, 1993 VISION The Hilliard City Schools is a school system centered around the students and the work provided to them. -Dale McVey, Superintendent, 2000 BELIEFS & PURPOSE The purpose of the Hilliard City School District is to enable students to become productive citizens in an ever-changing world by providing them with quality work. Quality work is meaningful, engaging, challenging, compelling and satisfying; and causes students to acquire knowledge and skills valued by both students and community. Students and their work are the focus of all school activities. To develop all students' potential, the Hilliard City School District will strive to provide them with quality work in a safe and caring environment. The district will guide students in the pursuit of excellence in knowledge and skills and prepare them to become productive citizens in a democratic society. The district will provide ongoing professional development for all staff, quality facilities, rich and abundant materials and up-to-date equipment essential to continuous student improvement. A student's value system begins with the family. Partnerships between home, school, and community are essential to student success. -Policy ADA, 2000 24 GOALS and OBJECTIVES Each year key leaders in the district write a comprehensive Continuous Improvement Plan (CIP) in which the major goals and objectives of the district are described in detail below. Administrative staff and other faculty are assigned to each goal and objective to ensure specifics of the goals and objectives are accomplished. Furthermore, those responsible for the goals are required to report progress on a quarterly basis to the Superintendent and his Cabinet, which are, in turn, reported to the Board of Education. Goal 1: Student achievement as well as value added progress will continue to be increased through curriculum focused on academic content standards and individual student understanding; delivered through instructional best practices that engage students in quality work experiences. Students’ academic achievement will improve in reading, writing, math, social studies, and science. • Students’ academic achievement will improve in Adequate Yearly Progress (AYP) subgroups as well as gifted. • On-going assessment results will be regularly utilized to differentiate instruction. • High school restructuring intiatives will be finalized from the High School 20/20 steering committee. Goal 2: Our stakeholders will develop a greater understanding of school finance and its challenges, as well as be continually informed and updated on current and future activities concerning the finances of the Hilliard City School District. • • • • • Improve the budget document to provide more information to our community. Continue and improve the Hilliard City Schools Finance Committee. Review finance policies and modify or add policies that will improve district financial operations. Communicate the necessity of an operating levy to the residents of our district. Monitor areas in the budget that may impact the size of the district’s next operating levy and find ways to lessen the impact of areas detrimentally impacting the budget. • Goal 3: Short- and long-term housing options that address the needs of students will be identified and implemented. • Continue to monitor and participate in the EPA 208 Plan, Big Darby Accord, and ongoing Conservation District issues in relation to detailed future development of our high school site on Walker Road and with Dublin agencies and officials for the elementary site on Rings Road. Organize, bid, and see through to completion the budgeted allocations for Permanent Improvement projects. Revise and upgrade current District Crisis Plans while assisting building leaders with revisions of their current building crisis plans to ensure a safe learning environment for all HCS students. • • 25 SCHOOL BOARD BUDGET and FINANCIAL MANAGEMENT POLICIES FISCAL MANAGEMENT GOALS School Board Policy File: DA The quantity and quality of learning programs are related to the funding provided and the effective, efficient management of those funds. It follows that the District’s purposes can best be achieved through prudent fiscal management. Because of resource limitations, there is sometimes a temptation to operate so that fiscal concerns overshadow the educational program. Recognizing this, it is essential that the Board take specific action to make certain that education remains central and that fiscal management contributes to the educational program. This concept is incorporated into Board operations and into all aspects of District management and operation. As trustees of the community’s investment in the facilities, materials and operational funds, the Board has a fiduciary responsibility to ensure that the investment is protected and used wisely. Competent personnel and efficient procedures are essential for sound management of fiscal affairs. The Board expects that the Superintendent and the Treasurer keep it informed through reports, both oral and written, of the fiscal management of the District. With the assistance of other designated personnel, the Superintendent and Treasurer are expected to develop an efficient and effective procedure for fiscal accounting, purchasing and the protection of plant, grounds, materials and equipment through prudent and economical operation, maintenance and insurance. The Board seeks to achieve the following goals: 1. 2. to encourage advance planning through the best possible budget procedures; to maintain a level of expenditure needed to provide high quality education within the ability and willingness of the community to pay. to use the best available techniques for budget development and management; to provide timely and appropriate information to all staff with fiscal management responsibilities; to establish effective procedures for accounting, reporting, business, purchasing and delivery, payroll, payment of vendors and contractors and all other areas of fiscal management and 3. 4. 5. 6. to explore all practical sources of income. 26 SCHOOL BOARD BUDGET AND FINANCIAL MANAGEMENT POLICIES (continued) ANNUAL BUDGET AND APPROPRIATIONS MEASURE/ BUDGET MODIFICATION AUTHORITY School Board Policy File: DB/DBK Budget The purpose of the annual tax budget is to identify adequate financial resources for the education program and to provide a basis for accountability in fiscal management. The District budget is also the legal basis for the establishment of tax rates. The annual tax budget is regulated and controlled by State law and requirements of the county budget commission. The Board may establish additional budget requirements for funds at its disposal. The Treasurer, Superintendent and their staffs are responsible for the preparation of the annual budget and presentation of the budget to the Board for adoption. Appropriations As permitted by law, at the start of the fiscal year, the Board may pass a temporary appropriations measure to provide for meeting the ordinary expenses of the District until such time as the Board approves the annual appropriations resolution for the year, which is not later than October 1. If by October 1 the county budget commission has not certified all amended certificates of estimated resources to the Board of Education (or submitted a certification that no amended certificates are necessary), the Board can delay action on the annual appropriation measure until such time as the certificates are received. The Treasurer files both the temporary and final appropriations measures at the proper times with the office of the County Auditor. The Superintendent/designee notifies each school administrator and/or department head of the allocations approved for expenditure. Budget Modification Modification of funds between line item appropriations within each major fund and any transfers permitted by law from major fund to major fund require Board approval. 27 SCHOOL BOARD BUDGET AND FINANCIAL MANAGEMENT POLICIES (continued) Transfers Among Categories During the final quarter of the fiscal year, appropriations categories are examined, and the year-end status of each is estimated. Before the close of the fiscal year, the Board authorizes the Treasurer to transfer monies from those categories in which a surplus is anticipated into those in which a deficit is anticipated as permitted by State or Federal statutes. Transfers among funds as permitted by statutes require Board action and may require approval from the Court of Common Pleas and the Tax Commissioner. It is the responsibility of the Superintendent and the Treasurer to examine the appropriations categories and make the necessary recommendations to the Board. FISCAL ACCOUNTING AND REPORTING School Board Policy File: DI The District’s accounting system is in conformance with the Uniform School Accounting System as prescribed by the Auditor of State for the use of school districts. The Treasurer is responsible for receiving and properly accounting for all funds of the District. The financial records must be adequate to: 1. guide the making or deferring of purchases, the expansion or curtailing of programs and the controlling of expenses; ensure that current data are immediately available and in such form that routine summaries can be readily made; serve as a guide to budget estimates for future years and to hold expenditures to the amounts appropriated and show that those in charge have handled funds within limitations established by law and in accordance with Board policy. 2. 3. 4. The Board receives monthly financial statements from the Treasurer which show receipts, disbursements, appropriations, encumbrances, balances, assets and liabilities. The Treasurer makes all other financial reports required by law or by State agencies and submits them to the proper authorities. 28 SCHOOL BOARD BUDGET AND FINANCIAL MANAGEMENT POLICIES (continued) The Treasurer provides the Board with any other financial management reports that the Board determines necessary. Financial records are permanent; the supporting documents may be destroyed only in compliance with the provisions of Ohio law and in compliance with specifications of the District’s records commission, the Auditor of State and the Ohio Historical Society. INVENTORIES (Fixed Assets) School Board Policy File: DID This District maintains a fixed asset system sufficient to permit the following: 1. the preparation of year-end financial statements in accordance with generally accepted accounting principles; provide property insurance information and provide control and accountability. 2. 3. The District develops and maintains a fixed asset system and develops procedures to insure compliance with all fixed asset policies. To insure control over entity property, an individual in each building and/or department shall be assigned fixed asset responsibilities and be designated to work with the Treasurer and Director of Business Affairs. Fixed assets are classified as follows: 1. 2. 3. 4. 5. land building and improvements furniture, fixtures and equipment vehicles (autos, trucks and buses) construction-in-progress Fixed assets are defined as those assets that are deemed to be tangible with a useful life in excess of five years and an initial cost exceeding $5,000. Exceptions for control and insurance purposes extend this definition to include audio/visual equipment, musical instruments and computers with an initial cost exceeding $100. For purposes 29 SCHOOL BOARD BUDGET AND FINANCIAL MANAGEMENT POLICIES (continued) of financial reporting, fixed assets are defined as those deemed to be tangible with a useful life in excess of five years and an initial cost of $5,000; $5,000 per improvement on land improvements, and $5,000 and 25% or more of the cost of the original component on building improvements. A straight line method of depreciation shall be used in determining current values of assets. Leased fixed assets and fixed assets, which are jointly owned are identified and recorded on the fixed asset system. Fixed assets are recorded at historical cost, or, if that amount is not predictably determinable, at estimated cost. The method(s) to be used to estimate historical cost shall be established by the Director of Business affairs. Donated fixed assets shall be valued at their (estimated) fair value on the date received. The purchase of fixed assets, the transfer of fixed assets between buildings or departments and the disposal of fixed assets shall be initiated by the building principals or department heads and approved of by the Director of Business Affairs. The District assigns to each new asset meeting the criteria above and as deemed necessary a District inventory tag. The District conducts through an independent contractor a complete fixed asset inventory every five years by physical count, of all District-owned fixed assets. Staff members shall participate in the continuous updating of the fixed asset inventories and values as may be deemed necessary. The Fiscal Officer is authorized to contract for the annual and/or five year fixed asset inventory and establishment of values for all real estate and equipment. A computer generated listing of all furniture, fixtures and equipment will be supplied to each building and department. This listing will be updated annually by the close of school, or not later than the second Friday in June of each year. 30 SCHOOL BOARD BUDGET AND FINANCIAL MANAGEMENT POLICIES (continued) AUDITS School Board Policy File: DIE In accordance with State statutes, all District financial records are subject to audit by the Bureau of Inspection and Supervision of Public Offices of the State Auditor’s office. The Board has the right to request an independent audit with the approval of the State Auditor’s office. A copy of the Auditor’s report is placed on file in the State Auditor’s office; another copy is submitted to the Board. The Board makes the audit report available for public inspection. CASH BALANCE RESERVE File: DBDA The Board believes that maintaining a cash reserve balance of ten percent of operating expenses is necessary in the interest of sound fiscal management. The Board affirms that tax levies shall be pursued, and or the School District's finances otherwise managed, to ensure a general fund cash balance equivalent to at least ten percent of operating expenses. Upon receiving any indication that such a cash balance may not be achieved at any point within the rolling five-year financial forecast period, the Treasurer shall report such a finding to the Board. Upon such notification by the Treasurer, the Superintendent and Treasurer will propose options that the Board may consider to forestall such an eventuality. All deliberations and formal actions of the Board or any of its committees relating to the adoption of this Resolution are held in open meetings in compliance with the law. [Adoption date: ] LEGAL REFS.: ORC 5705.1; 5705.28 through 5705.32; 5705.35; 5705.36; 5705.37; 5705.39; 5705.391 CROSS REFS.: AE, School District Goals and Objectives DBD, Budget Planning DE, Revenues from Tax Sources 31 BUDGET DEVELOPMENT PROCESS The budgetary process is prescribed by provisions of the Ohio Revised Code and entails the preparation of budgetary documents within an established timetable using the cash basis of accounting. The cash basis of accounting is the accounting for and reporting of financial transactions in the fiscal year when a cash receipt or payment is made. The major documents prepared are the tax budget, the certificate of estimated resources, and the appropriations resolution. The certificate of estimated resources and the appropriations resolution are subject to amendment throughout the year with the legal restriction that appropriations cannot exceed estimated resources, as certified. All funds, other than agency funds, are legally required to be budgeted and appropriated. The primary level of budgetary control required by Ohio Revised Code is at the fund level. The level of budgetary control imposed by the District (the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level for all funds. The operating budget calendar on the next page provides additional detail about the budget process. CAPITAL BUDGETING PROCESS The district’s business office maintains a complete fixed asset replacement schedule that goes out five years. The district capital replacement schedule is maintained on a continuous basis. This is the largest component of the capital budgeting process and is used as the start of annual capital budgeting process. The capital budget calendar follows the operating budget calendar. 32 2008-09 OPERATING BUDGET CALENDAR Date December 17, 2007 Event Begin staffing plan, review enrollment projections Action By Assistant Superintendents, Director of Human Resources, Director of Pupil Services Board of Education Assistant Superintendents, Director of Human Resources, Elementary Principals Operations Team (1) Franklin County Auditor, Board of Education Operations Team Operations Team Operations Team January 14, 2008 January 31, 2008 Adopt Tax Budget Pre-k – 12 assignments, staffing recommendations January 31, 2008 March 10, 2008 April 2, 2008 May 1, 2008 May 5, 2008 May 12, 2008 May 30, 2008 June 9, 2008 June 25, 2008 September 22, 2008 October through June June 8, 2009 District staffing other than teachers Certification of Tax Rates & Amounts Distribute budget allocations Finalize all staffing Review building site and district administration budgets Finalize building site and district administration budgets Finalize Temporary and/or Permanent Appropriate Resolution Adoption of Temporary and/or Permanent Appropriate Resolution Revise and refine revenue estimates. Revise and finalize staffing and other costs. Adoption of Permanent Appropriation Resolution if not completed in June Monthly revisions to budget within legal parameters Adopt Amended Appropriation Resolution if necessary Operations Team Treasurer’s Office Board of Education Treasurer, Operations Team Board of Education Administrators, Treasurer Board of Education (1) The operations team: Superintendent, Treasurer, Assistant Superintendents 33 2008-2009 CAPITAL BUDGET CALENDAR Date February 2008 Event Identify District projects and needs Prioritize projects, determine available resources and cash flow Complete prioritization and revise future year projects and cash flow Finalize Temporary and/or Permanent Appropriate Resolution with Capital Budget included Adoption of Temporary and/or Permanent Appropriate Resolution Adoption of Permanent Appropriation Resolution if not completed in June Review all projects for cash flow compliance, monthly revisions to budget within legal parameters Adopt Amended Appropriation Resolution if necessary March 2008 April 2008 May 30, 2008 Action By Director of Business Affairs, Assistant Superintendent of Operations Director of Business Affairs, Assistant Superintendent of Operations, Treasurer Director of Business Affairs, Assistant Superintendent of Operations, Treasurer, Superintendent Treasurer’s Office June 9, 2008 Board of Education September 22, 2008 Board of Education October through June Director of Business Affairs, Assistant Superintendent of Operations, Treasurer Board of Education June 8, 2009 34 FY2009 PERMANENT APPROPRIATION RESOLUTION CITY, EXEMPTED VILLAGE, JOINT VOCATIONAL OR LOCAL BOARD OF EDUCATION Rev. Code Sec. 5705.38 The Board of Education of the Hilliard City School District, Franklin County, Ohio, met in regular session on the 22nd Day of September, 2008 at the office of Memorial Middle School with the following members present: Mrs. Denise Bobbitt Mr. Andy Teater Mr. David Lundregan Mr. Doug Maggied Mrs. Lisa Whiting Mr. Maggied moved the adoption of the following Resolution: BE IT RESOLVED by the Board of Education of the Hilliard City School District, Franklin County, Ohio, that to provide for the current expenses and other expenditures of said Board of Education, during the fiscal year, ending June 30, 2009 the following sums be and the same are hereby set aside and appropriated for the several purposes for which expenditures are to be made and during said fiscal year, as follows: 001 – GENERAL 002 – BOND RETIREMENT 003 – PERMANENT IMPROVEMENT 004 – BUILDING 006 – FOOD SERVICE 007 – SPECIAL TRUST 011 – ROTARY – SPECIAL SERVICES 018 – PUBLIC SCHOOL SUPPORT 019 – OTHER GRANT 300 – DISTRICT MANAGED STUDENT ACT. 401 – AUXILIARY SERVICES 432 - MANAGEMENT INFO. SYSTEMS 440 – ENTRY YEAR GRANT 451 – OECN DATA COMMUNICATION 452 – SCHOOLNET PROFESSIONAL DEV. 494 – POVERTY BASED ASSISTANCE 499 – MISCELLANEOUS STATE GRANT 516 – TITLE VI-B IDEA 551 – LIMITED ENGLISH PROFICIENCY 572 – TITLE I 573 – TITLE V INNOVATION GRANT 584 – DRUG FREE SCHOOLS GRANT 587 – EARLY CHILDHOOD - IDEA 590 – TITLE II-A TEACHER QUALITY 599 – MISCELLANEOUS FEDERAL GRANTS $153,130,174 26,381,000 9,921,500 384,000 4,171,200 45,500 1,954,950 276,500 44,100 825,000 680,328 55,000 30,000 63,000 8,700 77,600 300,632 2,826,045 248,168 1,152,185 19,576 29,527 32,607 313,608 181,414 35 BUDGET ADMINISTRATION PROCESS The budget serves as a planning tool for managing the financial resources of the School District. Budget administration is the process of monitoring both revenues and expenditures during the fiscal year to gain assurance that financial activity is in compliance with the approved budget. Expenditures are monitored to ensure that they do not exceed authorized amounts and that they are used for intended, proper and legal purposes. Revenues are monitored to identify any fluctuations in the budgeted versus actual amounts. Expenditure and Encumbrance Controls The Hilliard City School District’s budget is segregated into operational units. Each operational unit is assigned to an administrator. (An administrator can be an assistant superintendent, director, principal, coordinator, supervisor, etc.) The administrator is responsible for managing the budget accounts within the operational unit to which they have been assigned, to ensure that funds are properly spent or encumbered within the approved budget amount. Administrators complete a requisition which is approved by the Director of Business and Treasurer/CFO as to availability of funds, proper account coding, and compliance with legal purchasing procedures. Upon the approval of the Director of Business and Treasurer/CFO the requisition is converted to a purchase order which results in the encumbrance of funds. Encumbrances are obligations chargeable to an appropriation for which part of the appropriations is reserved. The purpose of the encumbrance of funds is to ensure that obligations are recognized as soon as financial commitments are made. This is an important control measure designed to provide information about future commitments, which can prevent the inadvertent over-expenditure of budget appropriations. At the close of each fiscal year, the unencumbered balance of each appropriation reverts to the respective fund from which it was appropriated and becomes subject to future appropriation. Encumbered appropriations are carried forward to the succeeding fiscal year and are not re-appropriated. Budget Transfers Administrators, with the approval of the Treasurer/CFO, are permitted to transfer budget funds within each operational unit. The administrator is not permitted to expend or encumber funds exceeding the operational unit appropriation without permission of the Treasurer/CFO. The Treasurer has the authority to transfer funds within each major category level as long as the changes do not exceed the fund appropriations authorized by board resolution. Any budgetary modifications beyond these levels may only be made by resolution of the Board of Education. 36 Management Information and Reporting The District uses an interactive, online budgetary accounting and control system created and maintained by the State of Ohio. This system provides detailed reports utilized by administrators to monitor and control the implementation of their budgets. The system is also used to create monthly expenditure reports for the Board of Education which illustrate compliance with the board approved budget. Monthly revenue reports are also created and provided to the Board of Education for their review. Revenue Monitoring The school district receives thirty-five percent of its funding for the General operating budget from the state and federal government and sixty-five percent from local sources. During the fiscal year, revenue budget adjustments may be necessary. The Treasurer/CFO for the School District is responsible for monitoring budgeted to actual revenues. If significant changes to revenue projections are required, the Superintendent, with the assistance of staff, would develop a corresponding adjustment on the expenditure side of the budget. 37 Financial Section Hilliard City Schools Summary All Budgeted Funds By Revenue Source and Expenditure Object Proposed Budget FY2009 Revenue: Local - Property Taxes Local - Tuition and fees Local - Interest Earnings Local - Food Service Local - Miscellaneous State Grants in aid Federal Grants in aid Other Revenue Other Financing Sources Total Expenditures: Personal services Fringe benefits Purchased services Supplies and materials Capital outlay Other Other financing uses Total Revenues over (under) expenditures Fund Balance: Beginning of Year Projected End of Year $ 61,232,449 42,306,283 95,006,327 61,232,449 106,642,006 95,006,327 24,211,433 106,642,006 28,694,776 24,211,433 103,510,518 36,331,001 17,516,137 12,562,573 2,947,720 30,276,865 7,500 203,152,314 99,944,543 34,020,710 15,590,711 8,738,629 37,746,190 30,453,282 26,131 226,520,196 95,442,041 30,989,911 14,614,156 7,379,571 15,801,228 29,501,335 1,116,348 194,844,590 89,240,467 29,665,636 13,569,494 6,392,953 3,210,583 16,947,598 859,079 159,885,810 83,998,915 28,354,919 11,349,959 4,587,081 4,838,613 18,875,844 2,305,636 154,310,966 $ 98,395,210 3,661,000 1,473,000 3,340,000 13,004,000 58,284,359 6,028,580 40,000 184,226,149 98,929,738 3,749,542 5,178,887 3,378,852 21,002,734 55,271,649 5,094,365 121,974 18,576 192,746,318 100,711,603 3,482,900 5,202,612 3,074,733 12,544,012 52,385,180 4,644,890 1,151,472 11,507 183,208,910 97,955,150 3,260,698 1,489,103 2,965,350 80,782,440 49,806,161 4,977,453 953,721 126,306 242,316,383 86,753,830 3,013,212 704,516 2,704,845 1,134,872 47,780,599 4,581,800 848,314 2,305,636 149,827,624 Actual FY2008 Actual FY2007 Actual FY2006 Actual FY2005 (18,926,165) (33,773,878) (11,635,680) 82,430,573 (4,483,342) FY09 Budget with Comparison to FY05 - FY08 Actual 250,000,000 200,000,000 150,000,000 Revenue Expenditures Fund Balance 100,000,000 50,000,000 FY09 FY08 FY07 FY06 FY05 38 Hilliard City Schools Summary All Budgeted Funds By Revenue Source and Expenditure Function Proposed Budget FY2009 Revenue: Local State Grants in aid Federal Grants in aid Other Revenue Other Financing Sources Total Expenditures: Instruction Support Services Operation of NonInstructional Services Extracurricular Activities Facilities Acquisition and Construction Services Debt Service Other Uses of Funds Total Revenues over (under) expenditures Fund Balance: Beginning of Year Projected End of Year $ 61,232,449 42,306,283 88,779,859 55,005,981 102,744,947 88,779,859 20,661,666 102,744,947 28,694,776 20,661,666 104,617,801 57,624,575 6,692,345 3,764,760 3,574,820 26,717,000 161,014 203,152,315 97,542,645 54,160,718 6,207,473 3,469,093 38,112,992 27,001,145 26,131 226,520,196 90,674,708 50,171,351 5,992,050 3,286,330 17,325,232 26,278,571 1,116,348 194,844,590 86,772,445 47,751,610 5,087,727 3,264,564 1,918,576 14,231,808 859,079 159,885,810 79,516,420 46,752,597 5,004,925 2,222,986 2,133,345 15,453,971 3,226,722 154,310,966 119,873,210 58,284,359 6,028,580 40,000 184,226,149 132,239,753 55,271,649 5,094,365 121,974 18,576 192,746,318 125,015,860 49,806,161 4,977,453 953,721 126,306 180,879,501 186,452,741 47,780,599 4,581,800 848,314 2,305,636 241,969,091 94,311,274 44,442,386 3,093,653 3,222,763 1,207,780 146,277,857 Actual FY2008 Actual FY2007 Actual FY2006 Actual FY2005 (18,926,166) (33,773,878) (13,965,088) 82,083,281 (8,033,109) FY2009 Budget by Function 0% 13% 2% 2% 3% 52% Instruction Support Services Operation of Non-Instructional Services Extracurricular Activities Facilities Acquisition and Construction Services Debt Service Other Uses of Funds 28% 39 Hilliard City Schools Combined Statement of Budgeted Revenues, Expenditures and Changes in Fund Balance All Governmental and Proprietary Funds For the Year Ending June 30, 2009 Total (Memorandum Only) General Revenue: Local - Property Taxes Local - Tuition and fees Local - Interest Earnings Local - Food Service Local - Miscellaneous State Grants in aid Federal Grants in aid Other Revenue Transfers In Total Expenditures: Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Other financing uses Total Revenues over (under) expenditures Fund Balance: Beginning of Year Projected End of Year $ 13,302,342 1,807,289 $ 98,395,818 34,722,401 11,475,047 4,815,973 253,720 3,459,715 7,500 $ 80,852,621 1,231,000 1,460,000 2,780,000 55,271,500 40,000 $ 141,635,121 Special Revenue Debt Service Capital Projects Proprietary (Comparative) FY2008 $ 500,000 13,000 3,340,000 215,000 1,127,232 6,028,580 - 13,316,579 10,000,000 1,427,155 24,743,734 4,226,010 453,272 4,679,282 1,930,000 9,000 5,200 1,944,200 98,395,210 3,661,000 1,473,000 3,340,000 13,004,000 58,284,359 6,028,580 40,000 184,226,149 98,929,738 3,749,542 5,178,887 3,378,852 21,002,734 55,271,649 5,094,365 121,974 18,576 192,746,318 11,223,812 3,750,000 1,308,600 5,001,090 1,020,000 55,000 246,000 11,380,690 26,381,000 26,381,000 1,000,000 6,476,600 2,639,000 189,900 10,305,500 1,364,700 300,000 40,000 250,000 250 1,954,950 103,510,518 36,331,001 17,516,137 12,562,573 2,947,720 30,276,865 7,500 203,152,314 99,942,795 34,020,710 15,590,711 8,740,377 37,746,190 30,453,282 26,131 226,520,196 $ 153,130,174 $ (11,495,054) (156,878) (1,637,266) (5,626,218) (10,750) (18,926,165) (33,773,878) 1,781,409 1,624,531 6,919,507 5,282,242 38,044,695 32,418,477 1,184,495 1,173,745 61,232,449 42,306,283 All Funds Budgeted Revenues 2008-2009 All Funds Budgeted Expenditures 2008-2009 3% 32% Local - Property Taxes Local - Other 1% 6% 15% Personal services Fringe benefits Purchased services 53% 0% 12% Other Revenue State Grants in aid Federal Grants in aid 9% 18% 51% Supplies and Materials Capital outlay Other 40 General Fund Hilliard City Schools Fiscal Year 2009 Budget General Fund Revenues FY09 Estimated Receipts FY08 Actual Receipts FY07 Actual Receipts FY06 Actual Receipts FY05 Actual Receipts Source Local - Property Taxes $ Local - Tuition and fees Local - Interest Earnings Local - Miscellaneous State & Federal Grants in aid Other Revenue Total Revenues $ 80,852,621 1,231,000 1,460,000 2,780,000 55,271,500 40,000 141,635,121 81,343,621 1,161,135 5,151,541 2,574,823 52,391,008 61,981 142,684,108 85,538,162 1,166,732 5,153,467 2,124,219 49,865,140 600,847 144,448,567 85,399,626 1,149,093 1,214,723 1,406,786 47,798,392 631,392 137,600,013 74,362,900 1,046,391 684,083 717,177 45,883,268 404,040 123,097,858 Hilliard City Schools General Fund FY2009 Revenue State and Federal Revenues 85,399,626 74,362,900 47,798,392 45,883,268 39% 48,734,958 52,200,387 Other Local Revenues 4% Local Taxes State and Federal Revenu Other Local Revenues 80,852,621 55,271,500 5,511,000 141,635,121 Local Taxes 57% School funding in Ohio for Districts such as Hilliard (those considered to have above average wealth) are seeing a consistent shift of the tax burden to real property owners and specifically residential property owners. Our District has not seen an increase in state grant funding since FY05. In actuality the District has seen a decrease in state per pupil funding, as our District continues to experience growing enrollment. Any increase in the state and federal revenue sources is a result of replacement revenues from the state as a result of the state enacting legislation phasing out business personal tangible property taxes as a local property tax source. With revenues flat and expenditures climbing, the District will place a property tax levy on the ballot in November of 2008. The size of this levy will be 6.9 mills. 41 Hilliard City Schools Regular Instruction Fiscal Year 2009 Budget General Fund FY09 Proposed Budget $ 51,422,272 17,318,095 2,511,779 1,728,054 72,980,200 FY08 Actual Expenditure 50,271,301 16,308,199 2,266,460 1,713,593 70,559,553 FY07 Actual Expenditure 48,064,050 14,750,330 1,964,265 1,345,904 66,124,549 FY06 Actual Expenditure 45,258,555 14,702,271 2,075,098 2,280,355 313,987 875 64,631,142 FY05 Actual Expenditure 44,150,498 14,286,532 1,692,009 1,831,764 909,148 62,869,951 Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ General Operating Fund Expenditures Regular Instruction $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies Capital outlay Total Regular Instruction Regular Instruction Teaching provided in a school to learn the general curriculum. Proposed expenditure highlights for 2009. Middle school and high school math textbook and supplemental materials. Approximate cost of $125,000. Implementation of reading assessments in middle schools and high schools. Approximate cost of $30,000. Middle school and high school English textbooks and supplemental materials. Approximate cost of $125,000. Tuition costs for Metro High School for fifteen seats. Approximate cost of $100,000. Eight seats in the Christopher program. Approximate cost of $35,000. Elementary math workbooks and supplies. Approximate cost of $180,000. Elementary science program supplies. Approximate cost of $40,000. Elementary literacy instructional materials. Approximate cost of $220,000. Elementary book room instructional supplies. Approximate cost of $40,000. Fund $53,600 for Post-Secondary Enrollment Option Fund $182,500 for Open Enrollment Option Fund $1,374,000 for payments to Community Schools Fund 273.5 K-5 elementary teachers. Fund 42.44 K-5 art, music, physical education teachers. Fund 146.84 6-8 middle school teachers Fund 30.68 grade 6 - 8 art, music, health/physical education teachers. Fund 200.17 9-12 high school teachers. Fund 32.75 high school art, music, health/physical education teachers. 42 Hilliard City Schools Special Instruction Fiscal Year 2009 Budget General Fund FY09 Proposed Budget $ 8,852,673 3,182,897 1,028,346 104,617 406,000 FY08 Actual Expenditure 8,637,866 3,031,193 919,288 83,838 386,820 13,059,006 FY07 Actual Expenditure 8,525,868 2,917,052 706,089 65,140 422,834 12,636,984 FY06 Actual Expenditure 8,193,474 2,752,041 762,284 78,495 8,285 379,569 12,174,148 FY05 Actual Expenditure 7,575,054 2,751,034 604,386 71,732 12,600 367,998 11,382,805 Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ 13,574,533 General Operating Fund Expenditures Special Instruction $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies, etc. Capital outlay Other Total Special Instruction Special Instruction All schools must comply with state and federal mandates to identify and serve students with disabilities. Students with disabilities ages 3 -21 must be provided a free and appropriate education (FAPE). State rules governing special education programming are outlined in the Operating Standards for Ohio's Schools Serving Children with Disabilities . A few students identified with disabilities are better served out of district. In these cases, the district is responsible for the cost of tuition and transportation. If a student is placed at the Ohio State School for the Blind or Deaf, the district is responsible for the cost of transportation only. Special instruction also funds programs for students who are gifted and talented. Proposed expenditure highlights for 2009. Instructional and supplemental materials, software and assistive technology to allow students with disabilities to access and progress in the general curriculum. Fund 46 Intervention specialists (teachers) for students with varied disabilities for grades K-12. Fund 23.5 FTE intervention specialist tutors for students with varied disabilities for grades K-12. Fund 2.8 adaptive physical education teachers. Fund two special education work study coordinators. Fund 13.5 FTE teachers for gifted programs. Fund 11 FTE special education preschool teachers. Fund one preschool family intervention specialist. Fund $460,000 in costs in excess of state funding for Hilliard students with disabilities taught in other districts. Fund $500,000 in Autism Scholarships. 43 Hilliard City Schools Vocational Instruction Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Total $ FY09 Proposed Budget 914,260 290,664 500 50,000 FY08 Actual Expenditure 868,324 266,280 5,164 53,312 1,193,079 FY07 Actual Expenditure 984,723 280,512 4,842 44,261 1,314,338 FY06 Actual Expenditure 921,015 271,757 838 66,493 1,260,104 FY05 Actual Expenditure 755,251 223,939 979,191 $ 1,255,424 General Operating Fund Expenditures Vocational Instruction $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Supplies, etc. Total Vocational Instruction Vocational Instruction Instruction specific to a vocational subject area. Examples include the family and consumer science classes, marketing, business and the new computer technology classes. Proposed expenditure highlights for 2009. Fund eight vocational teachers for programs in grades 7-12. The state mandates that a certain percentage of state vocational dollars be spent on learning materials for the vocational programs. We will not know the amount until the number of students attending these programs are certified by the state. For 2008 the amount was $50,752. 44 Hilliard City Schools Other Instruction Fiscal Year 2009 Budget General Fund FY09 Proposed Budget $ 4,730,637 1,629,346 $ 6,359,983 FY08 Actual Expenditure 4,484,019 1,497,934 61 5,982,014 FY07 Actual Expenditure 4,012,406 1,215,142 5,227,548 FY06 Actual Expenditure 3,590,913 505,241 4,096,154 FY05 Actual Expenditure 858,653 858,653 Object Personal services Fringe benefits Supplies & Materials Total General Operating Fund Expenditures Other Instruction $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Total Other Instruction Other Instruction Other instruction in the Hilliard City Schools incorporates all of the district's intervention services. Students are served with supplemental instruction in the areas of reading, math and writing intervention. Proposed expenditure highlights for 2009. Fund 1 FTE Reading Recovery teachers serving grade 1. Fund 9.5 FTE Kindergarten Literacy Intervention Program (KLIP) teachers. Fund 18 FTE reading intervention teachers serving grades 2 - 6. Fund 14 math and writing intervention teachers serving grades 1 - 5. Fund 16.5 English Language Learner teachers. Fund 20 FTE English Language Learner tutors. Fund 8 FTE reading and math tutors serving grades 6 - 8. 45 Hilliard City Schools Support Services - Pupils Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ FY09 Proposed Budget 7,109,856 2,472,952 221,306 47,929 75 9,852,119 FY08 Actual Expenditure 7,203,757 2,493,224 202,227 49,887 75 9,949,169 FY07 Actual Expenditure 6,827,434 2,127,032 206,968 39,292 9,200,726 FY06 Actual Expenditure 6,248,232 2,044,660 167,960 48,425 8,509,277 FY05 Actual Expenditure 6,156,527 1,917,573 153,025 47,042 5,190 75 8,279,432 $ General Operating Fund Expenditures Pupil Support $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies, etc. Total Pupil Support Pupil Support Services designed to assist students in a variety of areas including testing, guidance, pyschological services, speech and hearing, vision, physical and occupational therapy and other services. Proposed expenditure highlights for 2009. Fund one director of pupil services. Fund 28.5 FTE K-12 guidance counselors. Fund 17.95 FTE K-12 psychologists. Fund 12 FTE K-12 nurses. Fund 14.41 FTE K-12 speech therapists. Fund 7.4 FTE K-12 occupational therapists. 46 Hilliard City Schools Support Services - Instructional Staff Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ FY09 Proposed Budget 5,929,730 2,046,803 1,059,264 479,397 1,700 9,516,894 FY08 Actual Expenditure 5,678,968 1,908,887 569,914 452,780 1,294 8,611,843 FY07 Actual Expenditure 5,443,816 1,717,376 618,414 759,991 21,098 1,962 8,562,655 FY06 Actual Expenditure 4,684,341 1,708,659 483,565 529,390 4,624 4,912 7,415,491 FY05 Actual Expenditure 5,289,523 1,846,762 319,269 486,694 50,257 7,992,504 $ General Operating Fund Expenditures Instructional Support 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies, etc. Capital outlay Total Instructional Support Instructional Support These services are provided to assist the instruction of students and to provide professional development opportunities to teachers. Examples include library and media services, curriculum services and mentoring services. Proposed expenditure highlights for 2009. Fund one director of technology and one secretary. Fund one director of professional development and one secretary. Fund one director of assessment and research and one secretary. Fund one director of secondary curriculum and one secretary. Fund one director of elementary curriculum. Fund two network technology administrators. Fund 6 technology repair technicians. Fund one technology system manager. Fund three technology project managers. Fund one employee for the technology help desk. Fund 6.5 FTE literacy coordinators. Fund one language arts curriculum teacher and one math/science curriculum teacher Fund 13 technology teachers. Fund one administrative technology coordinator and one instructional technology coordinator. Fund 23.3 fulltime equivalent (FTE) certificated media specialists. Fund 20 librarian aides. Provide $120,000 for tuition reimbursement for certificated staff development. 47 Hilliard City Schools Board of Education Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Other Total FY09 Proposed Budget $ 14,025 2,456 232,425 550 43,000 292,456 FY08 Actual Expenditure 13,750 2,338 224,374 527 43,063 284,052 FY07 Actual Expenditure 16,500 2,744 265,410 132 38,369 323,156 FY06 Actual Expenditure 11,880 1,874 216,502 682 40,184 271,122 FY05 Actual Expenditure 12,840 232 153,005 4,033 33,951 204,061 $ General Operating Fund Expenditures Board of Education $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies and Materials Other Total Board of Education Board of Education The Board of Education, consisting of five (5) elected members, is the policy making body. The Board directly employs the Superintendent and Treasurer. Their actions are binding as the contracting authority under Ohio Law. Proposed expenditure highlights for 2009. Fund the salaries of the five board members. Pay the fees to join the OSBA workers compensation retrospective rating plan. Pay legal fees incurred by the District. 48 Hilliard City Schools Administration Fiscal Year 2009 Budget General Fund FY09 Proposed Budget $ 6,587,202 2,888,305 310,437 63,444 13,500 $ 9,862,888 FY08 Actual Expenditure 6,277,438 2,658,135 236,969 139,849 14,445 9,326,836 FY07 Actual Expenditure 5,836,386 2,370,715 214,567 91,479 15,726 8,528,873 FY06 Actual Expenditure 5,560,607 2,334,783 332,435 58,667 4,139 13,396 8,304,027 FY05 Actual Expenditure 5,837,444 2,468,077 258,176 50,413 1,255 10,105 8,625,469 Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total General Operating Fund Expenditures Administrative Support $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies, etc. Capital outlay Other Total Administrative Support Administration The administrative organization includes the Superintendent, his staff, building principals and their staff. Proposed expenditure highlights for 2009. Fund one preschool coordinator and one secretary. Fund 14 elementary principals and 28 secretaries . Fund two 6th grade principals, one assistant principal and four secretaries. Fund three middle school principals, three assistant principals and 10.5 FTE secretaries. Fund two high school principals. Fund four high school assistant principals, two student program coordinators, two student services coordinators and 21 secretaries. Fund one superintendent, three assistant superintendents and three administrative assistants. Fund one director of human resources, one coordinator of human resources, one human resource assistant and three human resource secretaries. 49 Hilliard City Schools Support Services - Fiscal Services Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ FY09 Proposed Budget 542,668 254,263 154,500 4,900 2,393,140 FY08 Actual Expenditure 516,979 233,549 154,884 5,500 2,339,534 3,250,446 FY07 Actual Expenditure 489,690 215,312 126,752 4,657 2,325,204 3,161,615 FY06 Actual Expenditure 484,499 221,609 111,190 8,855 1,981,010 2,807,163 FY05 Actual Expenditure 467,106 216,312 90,093 5,748 1,951,799 2,731,059 $ 3,349,471 General Operating Fund Expenditures Fiscal Services $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies and Materials Other expenditures Total Fiscal Services Fiscal Services The Department consists of the Treasurer (reporting to the Board of Education), Assistant Treasurer and a staff of seven and one half. Primary responsibilities include processing all payroll and benefits, accounts payable, accounts receivable, debt issuance, investment of district funds, the Comprehensive Annual Financial Report (CAFR), the Popular Annual Financial Report (PAFR) and this budget. Proposed expenditure highlights for 2009. Fund one treasurer and one assistant treasurer. Fund one fiscal office manager and one payroll coordinator/accountant. Fund 5.5 staff members. Pay approximately $1,308,000 in County Auditor and Treasurer fees associated with property tax collection. Pay approximately $969,000 to Columbus City Schools for the Win-Win agreement. 50 Hilliard City Schools Support Services - Business Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ FY09 Proposed Budget 405,131 170,328 235,925 92,665 30,000 1,300 935,349 FY08 Actual Expended 385,839 157,173 210,686 123,309 2,655 879,662 FY07 Actual Expended 363,009 149,326 4,032 96,238 3,000 615,605 FY06 Actual Expended 355,012 148,369 21,055 79,158 (180) 3,000 606,414 FY05 Actual Expended 367,872 177,866 6,364 (131,465) 157,232 2,272 580,141 $ General Operating Fund Expenditures Business Support Services $1,000,000 $800,000 $600,000 $400,000 $200,000 $$(200,000) 2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services, etc. Supplies and Materials Capital outlay & other Total Business Support Business Services The department consists of the Director of Business, warehouse operations, food services, district print shop with a total staff of seven. Primary responsibilities include direction of all non-instructional support services including buildings and grounds maintenance, facility planning and pupil transportation. Proposed expenditure highlights for 2009. Fund the district's print shop with two employees. Fund one director of business affairs and one secretary. Fund one warehouse coordinator and one secretary. Fund maintenance agreements on district copiers for approximately $225,000. 51 Hilliard City Schools Operation and Maintenance Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total $ FY09 Proposed Budget 5,171,943 2,239,244 5,012,404 935,583 150,720 - FY08 Actual Expended 4,935,876 2,042,913 4,371,174 781,258 130,315 5,000 12,266,536 FY07 Actual Expended 4,724,589 1,869,559 4,395,356 677,266 220,487 11,887,257 FY06 Actual Expended 4,555,616 1,854,196 3,874,140 706,797 75,353 5,310 11,071,413 FY05 Actual Expended 4,267,795 2,040,859 3,705,939 653,058 219,006 10,886,658 $ 13,509,894 General Operating Fund Expenditures Operations and Maintenance $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies, etc. Capital outlay Total Operations and Maintenance Operations and Maintenance Under the Director of Business, buildings are maintained and improved, facilities are renovated or expanded and all grounds are maintained. Proposed expenditure highlights for 2009. Fund one maintenance coordinator, one custodial coordinator, one operations coordinator and two secretaries. Fund 10 district wide maintenance workers and 2 district wide HVAC technicians. Fund 93 district wide custodians and groundskeepers working four to eight hours a day. Fund approximately $2,546,000 for electricity throughout the district. Fund approximately $953,000 for natural gas throughout the district. Fund approximately $330,000 for water and sewer throughout the district. The operations and maintenance staff are responsible for the following: Mowing 224 acres Maintain 15 miles of sidewalks Snow removal on 70 acres of blacktop Clean 1,850,447 square feet of buildings Maintain 58 acres of playgrounds and athletic fields 52 Hilliard City Schools Pupil Transportation Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Total $ FY09 Proposed Budget 4,370,862 1,673,697 298,047 1,261,900 73,000 7,677,506 FY08 Actual Expended 4,163,038 1,530,919 299,723 1,030,927 68,583 7,093,191 FY07 Actual Expended 3,873,073 1,407,354 273,895 728,220 85,243 6,367,785 FY06 Actual Expended 3,626,168 1,333,531 347,626 809,706 903,672 7,020,704 FY05 Actual Expended 3,264,400 1,110,852 337,759 613,265 1,219,773 6,546,048 $ General Operating Fund Expenditures Pupil Transportation $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies, etc. Capital outlay Total Pupil Transportation Pupil Transportation The state of Ohio requires all school districts to provide transportation for children grades K - 8 living more than two miles from the school they attend. The state also requires the district to provide transportation to children living in the district attending non-public schools within the district. The bus fleet is maintained and new buses purchased consistent with maintenance and replacement schedules. Proposed expenditure highlights for 2009. Fund one transportation supervisor, three assistant transportation supervisors and two secretaries. Fund two dispatchers. Fund 4 mechanics. Maintain a fleet of 142 buses. Drive buses approximately 1,469,000 miles to transport approximately 8,981 students to Hilliard City Schools. Drive buses approximately 76,000 miles to transport approximately 753 students to non-public and community schools. Fund $1,040,000 to purchase diesel fuel. Fund 117 bus drivers working four to eight hours per day. Fund $68,000 to purchase one standard bus. 53 Hilliard City Schools Support Services - Central Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Other Total $ FY09 Proposed Budget 67,804 45,941 210,293 5,840 85,000 414,878 FY08 Actual Expended 117,959 42,804 170,853 3,595 148,099 483,310 FY07 Actual Expended 107,570 57,013 181,652 3,801 87,514 437,549 FY06 Actual Expended 142,526 71,414 101,031 6,602 84,477 406,050 FY05 Actual Expended 128,559 66,493 18,614 8,958 222,625 $ General Operating Fund Expenditures Central Support $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services Supplies Other Total Central Support Central Support Community information and public relation services are provided to all sites in the district. Proposed expenditure highlights for 2009. Fund 1.5 community information service coordinators. Provide district-wide mailings, which includes a twice annual newsletter mailed to the entire voting community within the district, approximately $9,500. Fund $90,500 of the contract with the Franklin County Educational Service Center. Fund $40,000 for the Employee Assistance Program. This program provides mental health services for district employees. 54 Hilliard City Schools Extracurricular Activities Fiscal Year 2009 Budget General Fund Object Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay/Other Total $ FY09 Proposed Budget 2,276,755 507,410 109,000 41,095 2,934,260 FY08 Actual Expended 2,151,432 470,231 105,428 44,973 6,450 2,778,513 FY07 Actual Expended 2,054,048 564,009 105,708 51,432 5,000 2,780,197 FY06 Actual Expended 2,053,127 517,867 112,968 91,669 6,900 2,782,530 FY05 Actual Expended 1,464,712 174,491 96,247 26,911 15,343 1,777,703 $ General Operating Fund Expenditures Extracurricular Activities $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $2009 2008 2007 2006 2005 Personal services Fringe benefits Purchased services, etc. Supplies and Materials Capital outlay/Other Total Extracurricular Activities Extracurricular Activities Provide experiences for students in club, civic and athletic activities grades 7 through 12. Proposed expenditure highlights for 2009. Fund three half-time middle school athletic directors. Fund two high school athletic directors, two half-time assistant athletic directors and two secretaries. Fund $1,833,000 in stipends for student advisors and coaches to lead extracurricular activities. The activities include, but are not limited to, academic subject oriented activities, music oriented activities and sport oriented activities. Fund $100,000 for umpires/referees/game officials for athletic events. 55 Hilliard City Schools Facilities Acquisition, Construction and Improvement Services Fiscal Year 2009 Budget General Fund Object Purchased services Supplies and Materials Capital outlay Other Total $ FY09 Proposed Budget 90,820 90,820 FY08 Actual Expended 66,800 66,800 FY07 Actual Expended 67,200 323,848 5,080 396,128 FY06 Actual Expended 67,200 23,460 62,190 152,850 FY05 Actual Expended 11,200 572,216 583,416 $ Facilities Acquisition, Construction & Improvement Services Activities concerned with acquiring land and buildings, remodeling and maintaining buildings, constructing buildings, initially installing or extending services systems and other built-up equipment, and improving sites. Proposed expenditure highlights for 2009. Fund $67,200 to lease modulars at the high schools. Fund $21,000 for building maintenance. 56 Hilliard City Schools Debt Service and Other Uses of Funds Fiscal Year 2009 Budget General Fund Object Debt Service Transfers Out Advances Out Refund of Prior Year Receipts Total $ FY09 Proposed Budget 521,000 2,500 523,500 FY08 Actual Expended 531,273 287 531,560 FY07 Actual Expended 548,171 548,913 2,107 1,099,191 FY06 Actual Expended 189,115 265,903 9,963 464,981 FY05 Actual Expended 75,381 483,248 33 558,662 $ Debt Service and Other Uses of Funds This expenditure category recognizes the need to provide money from the General Operating Fund to other funds either on a temporary (advances) or a permanent (transfers) basis and payments on a limited number of debt types. The debt service amount of $529,400 represents the capital lease on the copy machines throughout the District and an energy conservation project that involved $1.6 million in notes. Final payment on the leases is in fiscal year 2010 and fiscal year 2012 for the energy conservation project. Ohio revised code allows districts to issue debt to finance energy savings projects where a study has concluded that the cash flow savings from the reduced energy useage will be sufficient to fund the debt payments. Total General Fund General Fund by Object $ 153,130,174 146,315,570 138,664,157 131,973,570 125,078,377 Personal services Fringe benefits Purchased services Supplies and Materials Capital outlay Other Total General Fund Revenues Over (under) Expenditures Beginning Fund Balance Ending Fund Balance $ 98,395,818 34,722,401 11,475,047 4,815,973 253,720 3,467,215 153,130,174 (11,495,054) 13,302,342 1,807,289 95,706,546 32,643,779 9,803,942 4,483,410 205,348 3,472,546 146,315,570 (3,631,462) 16,933,805 13,302,342 91,323,162 29,643,477 9,135,150 4,231,660 336,908 3,993,801 138,664,157 5,784,410 11,149,395 16,933,805 85,685,966 28,468,273 8,673,893 4,788,755 1,378,970 2,977,714 131,973,570 5,626,443 5,522,952 11,149,395 80,596,235 27,281,023 7,446,088 3,668,152 3,162,018 2,924,862 125,078,377 (1,980,519) 7,503,471 5,522,952 $ $ General Operating Fund FY2009 Total Appropriations 3%2% Personal services Capital outlay Fringe benefits Purchased services Supplies and Materials Other 7% 23% 65% 0% 57 Special Revenue Funds Hilliard City Schools Fiscal Year 2009 Combined Special Revenue Funds FY09 Proposed Budget Revenue Local - Tuition Local - Interest Income Local - Miscellaneous Local - Sales State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Special Instruction Other Instruction Support Services - Pupils Support Services - Instructional Staff Support Services - Administration/Fiscal Services Operation and Maintenance of Plant Support Services - Pupil Transportation Support Services - Central Food Service Operations Community Services Extracurricular Activities Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 500,000 13,000 215,000 3,340,000 7,155,812 11,223,812 FY08 Actual 664,315 21,551 350,655 3,378,852 5,767,010 34,409 10,216,792 FY07 Actual 600,643 15,062 232,461 3,074,733 5,422,666 112,132 9,457,697 FY06 Actual 518,027 14,168 184,803 2,965,350 5,525,845 425,730 9,633,924 FY05 Actual 502,114 6,591 178,741 2,704,845 4,680,163 451,052 8,523,506 367,828 2,808,337 1,614,496 123,190 261,233 197,474 26,923 133,000 4,171,200 821,145 830,500 25,364 11,380,690 216,257 2,529,987 1,096,940 198,079 116,483 195,918 259,106 131,348 3,948,603 676,898 690,580 22,603 10,082,804 178,363 2,409,026 1,062,153 146,464 28,796 142,199 3,807 109,779 3,987,286 617,873 506,133 115,328 9,307,204 216,729 2,746,339 647,722 190,606 21,800 138,281 410,304 109,620 3,386,025 436,397 482,035 582,895 9,368,752 184,497 2,749,190 63,898 40,437 105,994 25,518 889 156,111 3,438,284 535,670 445,284 341,377 8,087,148 (156,878) ** 1,781,409 1,624,531 133,988 1,647,421 1,781,409 150,493 1,496,928 1,647,421 265,172 1,231,756 1,496,928 436,358 795,398 1,231,756 $ FY2009 Budget by Function 7% 7% 25% Regular Instruction Special Instruction Other Instruction Support Services Food Service Operations 37% 14% Community Services Extracurricular Activities Other 7% 0% 3% **Cash flow in these funds is such that in some years expenditures will exceed revenues. Cash flow pattern on a cash-based budgeting basis should never result in a deficit fund balance. 58 Hilliard City Schools Fiscal Year 2009 Budget Combining Special Revenue Funds Public School Support 20,000 180,000 200,000 Food Service Revenue Local - Tuition Local - Interest Income Local - Miscellaneous Local - Sales State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Special Instruction Other Instruction Support Services - Pupils Support Services - Instructional Staff Support Services - Administration/Fiscal Services Operation and Maintenance of Plant Support Services - Pupil Transportation Support Services - Central Food Service Operations Community Services Extracurricular Activities Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 10,000 3,340,000 850,000 4,200,000 Special Trust 20,000 20,000 Other Grants 20,000 20,000 4,171,200 4,171,200 40,000 2,500 3,000 45,500 22,000 1,000 1,000 180,000 10,000 60,000 2,500 276,500 6,000 23,100 15,000 44,100 28,800 1,073,600 1,102,400 (25,500) 52,367 26,867 (76,500) 315,677 239,177 (24,100) 33,939 9,839 $ 59 Hilliard City Schools Fiscal Year 2009 Budget Combining Special Revenue Funds District Managed Student Activity 480,000 15,000 495,000 Management Information Sytems 55,000 55,000 Entry Year Grant 30,000 30,000 OECN Data Communications 63,000 63,000 SchoolNet Professional Development 9,000 9,000 Auxiliary Service 3,000 589,000 592,000 825,000 825,000 680,328 680,328 55,000 55,000 30,000 30,000 63,000 63,000 8,700 8,700 (330,000) 357,123 27,123 (88,328) 134,895 46,567 - - - 300 300 60 Hilliard City Schools Fiscal Year 2009 Budget Combining Special Revenue Funds Poverty Based Assistance Revenue Local - Tuition Local - Interest Income Local - Miscellaneous Local - Sales State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Special Instruction Other Instruction Support Services - Pupils Support Services - Instructional Staff Support Services - Administration/Fiscal Services Operation and Maintenance of Plant Support Services - Pupil Transportation Support Services - Central Food Service Operations Community Services Extracurricular Activities Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 77,600 77,600 Miscellaneous State Grants 300,632 300,632 Part B-IDEA Special Education 3,200,000 3,200,000 Title III Limited English 248,000 248,000 77,600 77,600 182,028 64,730 36,400 17,474 300,632 2,700,608 4,559 29,960 43,900 2,662 44,356 2,826,045 236,417 11,750 1 248,168 - 28,526 28,526 373,955 (253,305) 120,650 (168) 1,121 952 61 Hilliard City Schools Fiscal Year 2009 Budget Combining Special Revenue Funds Title I Disadvantaged Children 1,130,000 1,130,000 Title V Innovative Assistance 19,580 19,580 Drug-Free School Grant 29,600 29,600 Early Childhood Special Ed. 32,300 32,300 Title II-A Improving Teacher Quality 321,000 321,000 Miscellaneous Federal Grants 181,100 181,100 Total Special Revenue Funds 500,000 13,000 215,000 3,340,000 7,155,812 11,223,812 50,000 978,639 107,412 16,134 1,152,185 3,709 14,138 1,730 19,576 16,135 5,400 123 3,725 4,145 29,527 32,607 32,607 313,572 36 313,608 149,100 7,987 2,521 588 21,218 181,414 367,828 2,808,337 1,614,496 123,190 261,233 197,474 26,923 133,000 4,171,200 821,145 830,500 25,364 11,380,690 (22,185) 41,953 19,768 4 1,093 1,097 73 73 (307) 344 37 7,392 (6,534) 858 (314) 610 296 (156,878) 1,781,409 1,624,531 62 Hilliard City Schools Fiscal Year 2009 Budget Food Services Fund FY09 Proposed Budget Revenue Sales Intergovernmental Interest Income Other Total Revenue Expenditures Fringe benefits Purchased services Supplies and Materials Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 3,340,000 850,000 10,000 4,200,000 FY08 Actual 3,378,852 1,263,445 18,659 505 4,661,460 FY07 Actual 3,074,733 773,149 11,150 3,859,032 FY06 Actual 2,965,350 780,150 10,772 39,549 3,795,822 FY05 Actual 2,704,845 706,674 4,888 101,077 3,517,484 240,000 3,900,000 25,000 6,200 4,171,200 231,176 3,684,899 26,905 5,623 3,948,603 235,671 3,741,821 4,020 5,774 3,987,286 190,137 3,187,380 176 8,333 3,386,025 145,827 3,186,923 2,327 103,206 3,438,284 28,800 1,073,600 1,102,400 712,857 360,744 1,073,600 (128,254) 488,997 360,744 409,797 79,200 488,997 79,200 79,200 $ Food Service Fund FY2009 Budget by Object 0% 1% 6% Fringe benefits Purchased services Supplies and Materials Other 93% The Food Service Fund accounts for all revenues and expenses related to the provision of food services, including breakfast and lunch, for the District students and staff. Operations are financed or recovered primarily through sales and the Federal Free and Reduced Lunch and Breakfast Grant Programs. As shown above, revenues exceeded expenditures by $712,857 in FY08. Lunch prices were last increased for FY08 in order to alleviate a potential future fund deficit. The District did not increase lunch prices for the proposed budget year. We believe the District can maintain these prices for at least one year or more, however inflation is a significant concern and provides a degree of uncertainty. The District contracts with Aramark Education Services, Inc. to manage all facets of food service operations for the District. Aramark will serve 6,000 standard lunches with an additional 4,000 ala carte lunches daily at all twenty-one school sites throughout the District. This is the second school year the District is operating a breakfast program District-wide. 63 Hilliard City Schools Fiscal Year 2009 Budget Special Trust Fund FY09 Proposed Budget Revenue Local - Miscellaneous Other Sources Total Revenue Expenditures Support Services - Instructional Staff Community Services Extracurricular Activities Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 20,000 20,000 FY08 Actual 75,454 75,454 FY07 Actual 15,509 15,509 FY06 Actual 4,724 1,500 6,224 FY05 Actual 2,424 2,424 40,000 2,500 3,000 45,500 35,981 1,762 39 37,782 5,841 2,608 3,000 11,449 2,107 3,000 5,107 331 2,000 2,331 (25,500) 52,367 26,867 37,672 14,695 52,367 4,060 10,635 14,695 1,117 9,518 10,635 93 9,425 9,518 $ Special Trust Fund FY2009 Budget by Function 46% Community Services Extracurricular Activities 54% The Special Trust Fund accounts for assets held by the district in a trustee capacity for individuals and/or the District's own programs which benefit the student body or the local community. Special Trust Fund accounts in Hilliard have been established to grant scholarships to Hilliard Davidson and Hilliard Darby high school students, account for unclaimed funds and also to benefit the staffs of various buildings. 64 Hilliard City Schools Fiscal Year 2009 Budget Public School Fund FY09 Proposed Budget Revenue Local - Tuition Local - Miscellaneous Other Sources Total Revenue $ 20,000 180,000 200,000 FY08 Actual 12,671 260,350 273,020 FY07 Actual 19,237 202,896 222,133 FY06 Actual 22,834 152,760 8,515 184,109 FY05 Actual 29,000 166,093 1,942 197,036 Expenditures Regular Instruction Special Instruction Support Services - Instructional Staff Support Services - Administration Operation and Maintenance of Plant Support Services - Pupil Transportation Community Services Extracurricular Activities Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 22,000 1,000 1,000 180,000 10,000 60,000 2,500 276,500 15,833 930 200 195,918 3,298 32,069 2,352 16 250,616 8,182 241 2,498 142,199 699 16,561 21,745 192,125 22,638 2,827 136,781 888 23,848 14,091 201,074 5,321 12,719 105,994 286 889 26,715 720 1,942 154,585 (76,500) 315,677 239,177 22,404 293,273 315,677 30,008 263,265 293,273 (16,965) 280,229 263,265 42,451 237,779 280,229 $ Public School Support Special Revenue Fund uses sales and contributions to purchase items and services for each school building. Most often buildings will use funds for staff development, classroom resources, and student incentives. 65 Hilliard City Schools Fiscal Year 2009 Budget Other Grant Funds FY09 Proposed Budget Revenue Local - Miscellaneous State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Support Services - Pupils Support Services - Instructional Staff Support Services - Central Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 FY08 Actual 72 19,349 8,627 28,048 FY07 Actual 125 44,023 44,148 FY06 Actual 338 18,443 18,781 FY05 Actual 294 12,913 1,819 15,025 $ 20,000 20,000 6,000 23,100 15,000 44,100 6,584 22,279 16,169 45,032 2,261 6,217 256 8,734 4,785 14,418 19,202 128 8,823 837 1,819 11,607 (24,100) 33,939 9,839 (16,984) 50,923 33,939 35,414 15,508 50,923 (421) 15,930 15,508 3,418 12,511 15,930 $ Other Grant Funds FY2009 Budget by Function 0% 21% Regular Instruction Support Services - Pupils Support Services - Instructional Staff 79% The District will receive each year several grants from sources other than the State of Ohio or the federal government. These grants normally support classroom instruction, instructional support or pupil support. 66 Hilliard City Schools Fiscal Year 2009 Budget District Managed Student Activity Fund FY09 Proposed Budget Revenue Local - Tuition Local - Miscellaneous Other Sources Total Revenue $ 480,000 15,000 495,000 FY08 Actual 651,644 14,779 666,423 FY07 Actual 581,406 13,932 595,337 FY06 Actual 495,194 26,980 83,261 605,435 FY05 Actual 473,113 9,930 5,153 488,196 Expenditures Support Services - Fiscal Services Extracurricular Activities Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 825,000 825,000 688,189 250 688,439 481,387 481,387 464,944 83,261 548,205 1,500 442,564 6,362 450,425 (330,000) 357,123 27,123 (22,015) 379,139 357,123 113,950 265,189 379,139 57,230 207,958 265,189 37,771 170,187 207,958 $ District Managed Student Activity Fund Budget to Actual Expenditures $900,000 $800,000 $700,000 $600,000 $500,000 Total Expenditures $400,000 $300,000 $200,000 $100,000 $FY09 FY08 FY07 FY06 FY05 Student Activity Funds include athletic programs for students in middle and high school. These programs include athletics for boys and girls in grades seven through twelve. These funds are expected to be self-supporting through gate receipts, fees and booster club donations. They are expected to pay for equipment, entry fees and supplies. Coaches, athletic directors and advisors are paid from general operating funds, similar to other Ohio School systems. 67 Hilliard City Schools Fiscal Year 2009 Budget Auxiliary Services Fund FY09 Proposed Budget Revenue Local - Interest Income State & Federal Grants in aid Other Sources Total Revenue $ 3,000 589,000 592,000 FY08 Actual 2,893 569,137 238 572,268 FY07 Actual 3,911 486,252 1,672 491,835 FY06 Actual 3,396 442,224 445,620 FY05 Actual 1,704 428,458 9,348 439,510 Expenditures Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 680,328 680,328 566,212 3,761 569,973 510,336 510,336 362,462 30,765 393,227 426,219 130,549 556,768 (88,328) 134,895 46,567 2,295 132,600 134,895 (18,501) 151,101 132,600 52,393 98,707 151,101 (117,258) 215,966 98,707 $ Auxiliary Services are funds provided by the State of Ohio to private schools located in the Hilliard City School District. To receive these funds (on a per pupil basis) the private school must meet the standards of the State of Ohio (similar to public schools). In 2008 funds flowed to three private schools, St. Brendan's School, Sunrise Academy and Dublin Prep Academy . The same number is anticipated for 2009. 68 Hilliard City Schools Fiscal Year 2009 Budget Management Information Systems Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Support Services - Central Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 55,000 55,000 FY08 Actual 52,179 52,179 FY07 Actual 49,779 3,566 53,345 FY06 Actual 49,620 49,620 FY05 Actual 45,519 45,519 55,000 55,000 52,179 52,179 49,779 3,566 53,345 49,620 96,111 49,620 96,111 - - - - (50,592) 50,592 - $ $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 FY09 Management Information Systems Fund Budget to Actual Expenditures Total Expenditures FY08 FY07 FY06 FY05 Each year the district receives state funds on a per pupil basis to offset a part of the cost of operating an extensive student information system. The reporting system allows the State of Ohio to compare school districts in many ways and also prepare district report cards. These comparisons include not only costs per pupil, but proficiency test scores, courses taken and many others. 69 Hilliard City Schools Fiscal Year 2009 Budget Entry Year Grant Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Total Revenue Expenditures Support Services - Instructional Staff Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 30,000 30,000 FY08 Actual 36,800 36,800 FY07 Actual 20,200 20,200 FY06 Actual 21,800 21,800 FY05 Actual 39,600 39,600 30,000 30,000 36,800 36,800 20,200 20,200 21,800 21,800 39,600 39,600 - - - - - $ The State of Ohio provides grants to supplement costs to mentor new teachers and new administrators. The funds are used to provide stipends to teachers and administrators who mentor the new teachers or administrators. 70 Hilliard City Schools Fiscal Year 2009 OECN Data Communications Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Total Revenue Expenditures Support Services - Central Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 63,000 63,000 FY08 Actual 63,000 63,000 FY07 Actual 60,000 60,000 FY06 Actual 60,000 60,000 FY05 Actual 60,000 60,000 63,000 63,000 63,000 63,000 60,000 60,000 60,000 60,000 60,000 60,000 - - - - - $ The State of Ohio provides grants to supplement costs associated with Ohio Educational Computer Network connections. 71 Hilliard City Schools Fiscal Year 2009 Budget SchoolNet Professional Development Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 9,000 9,000 FY08 Actual 7,830 7,830 FY07 Actual 8,700 40 8,740 FY06 Actual 10,350 10,350 FY05 Actual 9,450 9,450 8,700 8,700 7,830 7,830 18,601 18,601 9,361 9,361 10,029 10,029 300 300 - (9,861) 9,861 - 989 8,871 9,861 (579) 9,450 8,871 $ $20,000 $18,000 $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 FY09 SchoolNet Professional Development Fund Budget to Actual Expenditures Total Expenditures FY08 FY07 FY06 FY05 The State of Ohio provides funds for professional development related to technology integration in the classroom. These funds are used in conjunction with the District's extensive staff development opportunities. 72 Hilliard City Schools Fiscal Year 2009 Budget Poverty Based Assistance Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Total Revenue Expenditures Other Instruction Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 77,600 77,600 FY08 Actual 67,759 67,759 FY07 Actual 43,450 43,450 FY06 Actual 8,472 8,472 77,600 77,600 67,759 67,759 43,450 43,450 8,472 8,472 - - - - $ The state budget bill H.B. 66 passed in June, 2005 created the Poverty Based Assistance Fund. The district will receive approximately $77,600 for this fiscal year. The funds will be used for teaching intervention purposes. 73 Hilliard City Schools Fiscal Year 2009 Budget Miscellaneous State Grants Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Support Services - Pupils Support Services - Instructional Staff Support Services - Administration Operation and Maintenance of Plant Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 300,632 300,632 FY08 Actual 159,958 6,463 166,421 FY07 Actual 99,381 99,381 FY06 Actual 59,088 59,088 FY05 Actual 41,558 41,558 182,028 64,730 36,400 17,474 300,632 22,840 119,654 21,002 163,496 7,858 95,412 3 103,273 3,041 53,117 319 56,476 1,706 24,454 25,232 51,392 28,526 28,526 2,925 25,601 28,526 (3,892) 29,493 25,601 2,611 26,882 29,493 (9,834) 36,716 26,882 $ Miscellaneous State Grants FY2009 Budget by Function 22% 6% 60% 12% Regular Instruction Support Services - Instructional Staff Support Services - Administration Support Services - Pupils This fund is used to account for various monies received from state agencies which are not classified elsewhere. The largest grant the district will receive for this year is a Math and Science Partnership grant which will fund professional development opportunities in these areas. 74 Hilliard City Schools Fiscal Year 2009 Budget IDEA-B Special Education Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Other Instruction Support Services - Pupils Support Services - Instructional Staff Support Services - Pupil Transportation Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 3,200,000 3,200,000 FY08 Actual 2,385,442 11,356 2,396,799 FY07 Actual 2,696,249 10,901 2,707,150 FY06 Actual 3,048,118 168,010 3,216,128 FY05 Actual 2,190,904 192,370 2,383,273 2,700,608 4,559 29,960 43,900 2,662 44,356 2,826,045 2,426,499 133,362 50,746 22,500 247,338 52,948 11,356 2,944,750 2,276,827 248,786 44,834 53,484 10,901 2,634,834 2,492,201 122,148 409,416 46,463 326,728 3,396,955 1,930,216 42,369 33,652 2,006,236 373,955 (253,305) 120,650 (547,951) 294,646 (253,305) 72,316 222,330 294,646 (180,827) 403,157 222,330 377,037 26,119 403,157 $ Part B-IDEA Special Education Fund FY2009 Budget by Function 0% 1% 2% 2% 95% Special Instruction Support Services - Pupil Transportation Support Services - Pupils Support Services - Instructional Staff Community Services These federal funds are used for special education services. In FY2002 and past years these funds were known as Title VI-B. Services provided include specific services such as psychology, speech, audiology and other services as well as tutor and instructional assistance for special education students. Proposed expenditure highlights for 2009. Fund 25 intervention specialists. Fund .6 FTE of an occupational therapist. Fund tuition/excess costs for special education students placed in programs outside the district. Fund a contract for additional speech therapy services for students requiring these services. Fund the service agreement renewal for the IEP software program. Fund a speech pathologist and LD tutor at St. Brendan's. 75 Hilliard City Schools Fiscal Year 2009 Budget Title III Limited English Proficiency Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Other Instruction Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 248,000 248,000 FY08 Actual 157,307 1,452 158,759 FY07 Actual 168,006 9,908 177,914 FY06 Actual 157,667 28,015 185,682 FY05 Actual 191,706 5,062 196,768 236,417 11,750 1 248,168 153,439 16,599 1,452 171,491 143,795 21,931 9,908 175,634 24,353 135,375 28,015 187,743 115,281 28,631 39,224 183,136 (168) 1,121 952 (12,732) 13,852 1,121 2,281 11,572 13,852 (2,060) 13,632 11,572 13,632 13,632 $ Title III - LEP and Immigrant Fund FY2009 Budget by Function 0% 5% Special Instruction Other Instruction Community Services 95% These funds are to be used to expand and enhance English language and academic instruction programming for English Language Learners (ELL). Proposed expenditure highlights for 2009. Fund 2 certified teachers with English as a Second Language (ESL) and or Bilingual Education Endorsement. Partially fund an ELL teacher at Sunrise Academy. Fund supplies and materials for the District's ELL program. 76 Hilliard City Schools Fiscal Year 2009 Budget Title I Disadvantaged Children Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Other Instruction Support Services - Instructional Staff Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 1,130,000 1,130,000 FY08 Actual 495,140 5,154 500,294 FY07 Actual 441,662 42,945 484,607 FY06 Actual 334,312 32,244 366,556 FY05 Actual 389,335 11,456 400,792 50,000 978,639 107,412 16,134 1,152,185 43,211 452,001 1,748 4,886 5,154 507,000 49,648 358,694 621 42,945 451,907 77,255 279,379 32,244 388,879 339,291 7,181 16,037 362,509 (22,185) 41,953 19,768 (6,706) 48,659 41,953 32,700 15,960 48,659 (22,323) 38,283 15,960 38,283 0 38,283 $ Title I Disadvantaged Children Fund FY2009 Budget by Function 86% 1% 4% 9% Special Instruction Support Services - Instructional Staff Other Instruction Community Services The purpose of Title I is to enable schools to provide opportunities for disadvantaged children served to acquire the knowledge and skills contained in the state’s challenging content and student performance standards that all children are expected to meet. Proposed expenditure highlights for 2009. Fund 7 FTE teachers providing reading intervention services at the district's six Title I eligible elementary schools. Fund $107,000 for professional development in Literacy. Fund Supplemental Education Services (SES) for qualifying students. This provides before or after school tutoring 77 Hilliard City Schools Fiscal Year 2009 Budget Title V Innovative Assistance Programs Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Other Instruction Support Services - Pupil Transportation Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 19,580 19,580 FY08 Actual 32,390 32,390 FY07 Actual 25,271 195 25,466 FY06 Actual 39,571 4,044 43,615 FY05 Actual 60,924 3,485 64,410 3,709 14,138 1,730 19,576 33,198 383 33,581 25,284 2,287 195 27,766 10,428 32,048 4,044 46,519 61,944 2,539 3,485 67,968 4 1,093 1,097 (1,190) 2,284 1,093 (2,300) 4,583 2,284 (2,904) 7,488 4,583 (3,559) 11,046 7,488 $ Title V Innovative Assistance Fund Budget to Actual Expenditures 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 FY09 FY08 FY07 FY06 FY05 Total Expenditures These federal funds are used for programs to help students with the sixth grade proficiency test. Proposed expenditure highlights for 2009. Fund transportation expenses for eligible students participating in public school choice. Fund instructional materials at St. Brendan and Sunrise Academy. 78 Hilliard City Schools Fiscal Year 2009 Budget Drug-Free School Grant Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Support Services - Pupils Support Services - Pupil Transportation Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 29,600 29,600 FY08 Actual 34,078 214 34,292 FY07 Actual 43,974 25,814 69,789 FY06 Actual 36,209 20,576 56,785 FY05 Actual 37,858 21,241 59,100 16,135 5,400 123 3,725 4,145 29,527 18,962 5,400 8,470 2,000 214 35,046 41,811 3,108 2,536 25,814 73,270 39,381 924 1,369 20,576 62,250 30,621 1,249 21,241 53,112 73 73 (754) 754 - (3,481) 4,235 754 (5,465) 9,700 4,235 5,988 3,712 9,700 $ Drug-Free Schools Grant Fund FY2009 Budget by Function 14% 13% 0% 18% 55% Support Services - Pupils Special Instruction Community Services Other Support Services - Pupil Transportation Drug Free Schools federal funds have been used for drug education activities both in school and the community. Fund participation in the Safe and Drug-free Consortium. Fund counseling services for the HOPE Alternative school. Fund the purchase of additional security cameras for district school busses. Fund Senior student recognition for the All Star Salute. Fund emergency phone notification system for Sunrise Academy. 79 Hilliard City Schools Fiscal Year 2009 Budget Early Childhood Special Education - IDEA Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Support Services - Instructional Staff Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 32,300 32,300 FY08 Actual 33,116 380 33,496 FY07 Actual 42,631 35 42,666 FY06 Actual 41,539 3,536 45,075 FY05 Actual 39,209 5,087 44,296 32,607 32,607 36,132 380 36,511 35,700 6,927 35 42,662 39,568 6,357 45,925 38,252 2,267 40,519 (307) 344 37 (3,015) 3,359 344 4 3,355 3,359 (849) 4,205 3,355 3,777 427 4,205 $ This federal grant is used to provide services to preschool students residing in the district. The grant allows for specialized instruction and materials for these preschoolers. Proposed expenditure highlights for 2009. Fund .3 FTE of an intervention specialist at the District's preschool. 80 Hilliard City Schools Fiscal Year 2009 Improving Teacher Quality Title II-A Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Special Instruction Other Instruction Support Services - Instructional Staff Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 321,000 321,000 FY08 Actual 222,205 18 222,223 FY07 Actual 273,741 2,154 275,895 FY06 Actual 237,796 28,649 266,445 FY05 Actual 248,686 11,360 260,045 313,572 36 313,608 255,432 18 255,450 242,143 7,058 249,201 45,547 200,920 75 25,977 272,518 242,163 145 11,665 253,973 7,392 (6,534) 858 (33,227) 26,693 (6,534) 26,693 26,693 (6,073) 6,073 - 6,073 6,073 $ Improving Teacher Quality Title II-A Fund Budget to Actual Expenditures $350,000 $300,000 $250,000 $200,000 Total Expenditures $150,000 $100,000 $50,000 $FY09 FY08 FY07 FY06 FY05 The purpose of this federal program is to increase student academic achievement through strategies such as improving teacher and principal quality and increasing the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in schools. Proposed expenditure highlights for 2009. Fund 4 certified teachers to team teach in order to reduce class size in four elementary schools. Fund professional development materials at Sunrise Academy. 81 Hilliard City Schools Fiscal Year 2009 Budget Miscellaneous Federal Grants Fund FY09 Proposed Budget Revenue State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Special Instruction Support Services - Instructional Staff Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 181,100 181,100 FY08 Actual 167,873 2 167,875 FY07 Actual 122,197 14,902 137,099 FY06 Actual 166,958 7,830 174,788 FY05 Actual 134,370 81,651 216,021 149,100 7,987 2,521 588 21,218 181,414 163,171 4,254 38 2 167,465 117,461 4,799 583 14,902 137,744 151,427 14,781 74 24,295 190,576 121,633 9,325 292 73,134 204,385 (314) 610 296 410 200 610 (645) 845 200 (15,788) 16,633 845 11,636 4,997 16,633 $ Miscellaneous Federal Grants Fund FY2009 Budget by Function 12% 0% 1% 4% Regular Instruction Special Instruction Support Services - Instructional Staff Community Services Other 83% This fund is used to account for various monies received from federal agencies which are not classified elsewhere. The largest program is Title II-D which is to promote additional technology integration into the classrooms. Proposed expenditure highlights for 2009. Fund technology supplies for Sunrise Academy and St. Brendan's School. Fund professional development in mathematics and science for middle school and high school teachers. Fund the Freshman Focus program. The goal of the program is to create a more community like environment in a large high school setting. Account for funds received from FEMA for the costs associated with the March 2008 blizzard. 82 Debt Service Fund Hilliard City Schools Fiscal Year 2009 Bond Retirement Fund FY09 Proposed Budget Revenue Local - Property Taxes Local - Miscellaneous State & Federal Grants in aid Total Revenue Expenditures Fiscal services Other Debt Service Pmts Principal retirement Interest Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 13,316,579 10,000,000 1,427,155 24,743,734 FY08 Actual 13,337,231 10,000,000 1,665,781 25,003,012 FY07 Actual 12,933,149 10,000,723 1,522,303 24,456,175 FY06 Actual 12,555,525 2,564,288 1,431,778 16,551,591 FY05 Actual 12,390,930 235,424 1,391,638 14,017,992 185,000 20,123,000 6,073,000 26,381,000 178,411 19,825,000 6,644,871 26,648,283 169,230 18,845,000 6,885,400 25,899,631 111,244 9,790,000 4,250,194 14,151,438 115,249 55,300 10,711,000 4,687,671 15,569,220 (1,637,266) 6,919,507 5,282,242 (1,645,271) 8,564,779 6,919,507 (1,443,456) 10,008,234 8,564,779 2,400,153 7,608,081 10,008,234 (1,551,229) 9,159,310 7,608,081 $ The Bond Retirement Funds are used to account for the accumulation of resources and payment of general obligation bond principal and interest and certain other long-term obligations from the governmental resources when the government is obligated in some manner for the payment. The following bond issues are currently outstanding for the Hilliard City Schools: Outstanding as of June 30, 2007 School Improvement Bonds Series 2006 Bond Anticipation Notes - 2007A Bond Anticipation Notes - 2008 Tax Anticipation Notes - 2008* Energy Loan Improvement Bonds Series 2006** School Improvement Refunding Bonds Series 2005 School Improvement Refunding Bonds Series 2004 with Capital Appreciation Bonds Series 1993 School Improvement Bonds Series 2001A School Improvement Refunding Bonds Series 2001B School Improvement Bonds Series 2000 School Improvement Refunding Bonds Series 1997 School Improvement Bonds Series 1996 Total debt $ 64,999,955 10,000,000 1,280,000 40,524,906 Outstanding as of June 30, 2008 64,989,955 10,000,000 8,000,000 960,000 38,244,906 2,664,999 4,389,998 21,659,656 31,274,650 4,759,158 3,117,254 $ 184,670,576 2,149,999 4,244,998 19,024,656 28,239,650 3,554,158 3,117,254 182,525,576 *Debt Service for the Tax Anticipation Notes are budgeted in the Permanent Improvement Fund as part of generally accepted accounting principles for this type of debt issuance. **Debt service for the Energy Loan Improvement Bonds are budgeted in the General Fund as part of the requirements of the legislation enabling this type of debt issue. 83 Hilliard City Schools Fiscal Year 2009 Bond Retirement Fund A summary of the future debt service requirements to amortize the outstanding bond issues follows: Year Ending June 30, 2009 2010 2011 2012 2013-2017 2018-2022 2023-2027 2028-2029 Total $ Principal 10,442,127 11,126,300 8,629,350 7,522,221 34,178,584 37,451,996 38,565,000 16,610,000 $ 164,525,577 Interest 5,872,264 5,400,337 8,061,139 9,106,055 47,899,424 30,808,167 8,973,206 770,197 116,890,789 Total 16,314,391 16,526,636 16,690,489 16,628,276 82,078,008 68,260,163 47,538,206 17,380,197 281,416,366 Hilliard City School District Legal Debt Margin June 30, 2008 Assessed Valuation Voted and Unvoted Debt Limit - 9% of Assessed Valuation Balance in Debt Service Fund Total Debt Outstanding Less : Exempted Debt Net subject to 9% limit Total Legal Voted and Unvoted Debt Margin District Bond Rating The district received the following underlying ratings for the General Obligation School Improvement Bonds, Series 2006A: Standard and Poor's Moody's Investors Service, Inc. AA Aa2 182,525,576 960,000 181,565,576 $35,160,284 $2,331,181,695 209,806,353 6,919,507 On May 23, 2008 Standard & Poor's issued a rating of SP-1+ on the series 2008 General Obligation school improvement bond anticipation notes. On May 23, 2008 Standard & Poor's issued a rating of AA on the series 2008 Special Obligation tax anticipation notes. On May 23, 2008 Standard & Poor's affirmed the AA rating on the outstanding General Obligation Bonds of the school district. On July 23, 2007 Moody's affirmed the Aa2 rating on the outstanding General Obligation Bonds of the school district. 84 Capital Projects Funds Hilliard City Schools Fiscal Year 2009 Combined Capital Project Funds FY09 Proposed Budget Revenue Local - Property Taxes Local - Interest Income Local - Miscellaneous State & Federal Grants in aid Other Sources Total Revenue Expenditures Instruction Support Services - Instructional Staff Support Services - Administration Support Services - Fiscal Services Operation and Maintenance of Plant Support Services - Pupil Transportation Extracurricular Activities Site Acquisition Services Site Improvement Services Architectural & Engineering Services Building Acquisition & Construction Services Building Improvement Services Other Facilities Acquisition & Construction Other Debt Service Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 4,226,010 453,272 4,679,282 FY08 Actual 4,248,886 5,795 8,059,407 447,963 52,814 12,814,865 FY07 Actual 2,240,293 34,084 152,668 214,711 450,000 3,091,755 FY06 Actual 260,212 76,600,000 22,522 76,882,734 FY05 Actual 13,842 13,842 5,465,000 500,000 11,600 57,000 655,000 500,000 1,600,000 1,384,000 132,900 10,305,500 2,690,373 3,027 56,818 833,945 1,281,502 34,811,704 1,952,986 945 41,631,300 1,108,521 366,170 31,441 343,450 2,948,605 2,075,922 6,734 9,977,902 1,947,877 450,000 19,256,621 764,377 238,152 2,500 89,940 10,000 867,486 37,998 196,261 653,981 2,860,694 58,671 166,716 1,383,213 1,608,600 (5,626,218) 38,044,695 $ 32,418,477 (28,816,435) 66,861,130 38,044,695 (16,164,866) 83,025,996 66,861,130 74,022,039 9,003,956 83,025,996 (1,594,758) 10,598,714 9,003,956 FY2009 Budget by Function 15% Instruction Support Services 17% Site Improvement Services 60% Building Improvement Services 8% 85 Hilliard City Schools Fiscal Year 2009 Budget Combining Capital Project Funds Permanent Improvement Fund Revenue Local - Property Taxes Local - Interest Income Local - Miscellaneous State & Federal Grants in aid Other Sources Total Revenue Expenditures Instruction Support Services - Instructional Staff Support Services - Administration Support Services - Fiscal Services Support Services - Pupil Transportation Extracurricular Activities Site Improvement Services Building Improvement Services Debt Service Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 4,226,010 453,272 4,679,282 Building Improvement Fund - Total Capital Project Funds 4,226,010 453,272 4,679,282 5,465,000 500,000 11,600 57,000 655,000 500,000 1,600,000 1,000,000 132,900 9,921,500 384,000 5,465,000 500,000 11,600 57,000 655,000 500,000 1,600,000 1,384,000 132,900 10,305,500 384,000 (5,242,218) 8,667,289 3,425,071 (384,000) 29,377,406 28,993,406 (5,626,218) 38,044,695 32,418,477 $ 86 Hilliard City Schools Fiscal Year 2009 Budget Permanent Improvement Fund FY09 Proposed Budget Revenue Local - Property Taxes Local - Miscellaneous State & Federal Grants in aid Other Sources Total Revenue Expenditures Regular Instruction Support Services - Instructional Staff Support Services - Administration Support Services - Fiscal Services Support Services - Pupil Transportation Extracurricular Activities Site Improvement Services Building Improvement Services Other Debt Service Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 4,226,010 453,272 4,679,282 FY08 Actual 4,248,886 8,004,617 447,963 1,022 12,702,488 FY07 Actual 2,240,293 214,711 450,000 2,905,004 FY06 Actual 1,600,000 1,600,000 FY05 Actual - 5,465,000 500,000 11,600 57,000 655,000 500,000 1,600,000 1,000,000 132,900 9,921,500 2,690,373 3,027 56,818 833,945 200,720 1,947,277 5,732,160 492,236 28,006 31,441 343,450 9,715 1,251,841 450,000 2,606,690 2,500 495,000 497,500 - (5,242,218) 8,667,289 3,425,071 6,970,328 1,696,961 8,667,289 298,314 1,398,647 1,696,961 1,102,500 296,147 1,398,647 296,147 296,147 $ The District passed a 2 mill ongoing Permanent Improvement Levy on the May 2006 ballot. This will generate approximately $4.5 million for the District's ongoing capital improvement plan. The plan will normally allow for capital expenditures on a pay as you go basis. The capital improvement plan demonstrates the need for $4.5 million in revenue annually. Most projects in the plan allow for the district to maintain facilities, technology and vehicles in a manner that should avoid extensive increases in maintenance costs. At this time we do not have a method to measure this cost avoidance. Tax anticipation notes were issued in FY08 to facilitate the completion of several large projects undertaken by the District over the past year. Proposed expenditure highlights for 2009. Fund $1 million in computer replacements. Fund $115,000 in copier replacements. Fund $57,000 in county auditor/treasurer fees. Fund $655,000 for eight new busses. Fund $600,000 to pave the Hilliard Crossing and Norwich Elementary parking lots. Fund $1.2 million for technology equipment in Bradley High School. Fund $150,000 for a telephone system in Bradley High School. Fund $11,600 for a replacement sound system. Fund $3 million for loose furnishings and other miscellaneous costs at Bradley High School. Fund $500,000 for library books and media equipment for Bradley High School. Fund $500,000 for extracurricular equipment at Bradley High School. Fund $132,900 in interest expense. 87 Hilliard City Schools Fiscal Year 2009 Budget Building Improvement Fund FY09 Proposed Budget Revenue Local - Interest Income Local - Miscellaneous Other Sources Total Revenue Expenditures Instruction Support Services - Administration Operation and Maintenance of Plant Site Acquisition Services Site Improvement Services Architectural & Engineering Services Building Acquisition & Construction Services Building Improvement Services Other Facilities Acquisition & Construction Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 384,000 384,000 1,080,782 34,811,704 5,709 945 35,899,140 616,285 338,164 2,948,605 2,066,207 6,734 9,977,902 696,035 16,649,931 764,377 238,152 89,940 10,000 867,486 37,998 196,261 158,981 2,363,194 58,671 166,716 1,383,213 1,608,600 $ FY08 Actual 5,795 54,790 51,792 112,377 FY07 Actual 34,084 152,668 186,752 FY06 Actual 260,212 75,000,000 22,522 75,282,734 FY05 Actual 13,842 13,842 (384,000) 29,377,406 $ 28,993,406 (35,786,763) 65,164,169 29,377,406 (16,463,180) 81,627,349 65,164,169 72,919,539 8,707,809 81,627,349 (1,594,758) 10,302,567 8,707,809 The building improvement fund accounts for the revenues generated through the issuance of bonds. In May of 2006 voters authorized the issuance of $75 million in bonds to construct a new elementary and a new high school. The debt was issued in June of 2006 to construct these two buildings. Washington Elementary opened last school year. Bradley High School is projected to be open for the 2009-2010 school year. The net increase in operating costs for this facility are projected to be approximately $3.8 million in the first year of operation. The FY09 budget will be used for miscellaneous change orders related to the high school construction project. Prior year encumbrances exist for the outstanding fund balance that exists at year end. Once these encumbrances are expended, the $29 million fund balance will not exist in this fund. 88 Enterprise Fund Hilliard City Schools Fiscal Year 2009 Budget Rotary - Special Services Fund FY09 Proposed Budget Revenue Local - Tuition Local - Miscellaneous State & Federal Grants in aid Other Sources Total Revenue Expenditures Instruction Special Instruction Other Instruction Support Services - Pupils Support Services - Administration Operation and Maintenance of Plant Support Services - Pupil Transportation Support Services - Central Community Services Other Total Expenditures Revenues over(under) Expenditures Fund Balance July 1 Fund Balance June 30 $ 1,930,000 9,000 5,200 1,944,200 FY08 Actual 1,924,092 9,130 5,201 66 1,938,490 FY07 Actual 1,715,524 33,941 5,250 1,754,716 FY06 Actual 1,593,753 26,564 2,463 208 1,622,987 FY05 Actual 1,464,707 3,530 1,178 35,950 1,505,365 130,000 2,000 60,000 5,000 29,000 2,200 25,000 1,500 1,700,000 250 1,954,950 121,066 149 6,916 28,534 2,316 19,142 1,497 1,571,272 2,296 1,753,187 208,503 2,223 12,239 625 24,452 1,839 16,344 1,358,957 1,625,184 177,566 3,955 5,362 15,170 1,066 9,905 1,265,570 54 1,478,648 152,693 225 21,907 3,404 1,099 6,143 1,131,399 50 1,316,920 (10,750) 1,184,495 $ 1,173,745 185,302 999,192 1,184,495 129,532 869,660 999,192 144,340 725,321 869,660 188,445 536,876 725,321 Rotary-Special Services Fund FY2009 Budget by Object 12% 2% 86% Instruction Support Services Community Services The Rotary-Special Services Funds account for income and expenses made in connection with goods and services provided by the school district. The activities can be curricular in nature. The majority of expenditures are for the district's Summer school program, Latchkey program and Technology maintenance program. Latchkey Highlights The District incorporated a latchkey program in the 1988 school year. The program is available at all fourteen elementary schools to provide licensed, supervised child care prior to and after the normal school day. The program anticipates 893 children in the program for this year which is approximately 80% of capacity. Summer School Highlights An elementary site serves students in grades 2-5. Two different programs are offered at the elementary site. One program targets students requiring reading or math intervention. The second elementary program is offered as an enrichment program for students identified as gifted and other Hilliard elementary students as space allows. The middle school site serves students in grades 6 - 8 who require intervention or are interested in polishing their test taking skills and reviewing academic content areas. The high school site serves students in grades 9 - 12. Students are able to take courses for enrichment, remediation or grade replacement. Technology Maintenance The District's technology staff performs warranty work for IBM on the District's computers. IBM pays the district for this warranty work. These funds are then used to purchase technology supplies to maintain district technology. For this year it is estimated the district will receive $30,000 in IBM payments. 89 Informational Section Hilliard City School District Major Revenue Sources with Governmental Funds Budget Projection Assumptions Revenue Local Property Taxes – There are two components to the Ohio property tax, Real Estate and Personal Property. An explanation of these two components follows: Real Estate Property values are established each year by the County Auditor based on new construction and complete or updated values. A reappraisal update of district property values will occur in 2008 collectible in 2009. This reappraisal has been factored into the projection for district property values along with the corresponding tax reduction factors affecting outside voted millage. For fiscal year 2009 residential/agriculture values, because of the current mortgage/housing issues, will not increase from the last reappraisal. An additional 1% of new growth is estimated. This would be the smallest new growth in over ten years. Commercial/industrial values are to remain the same with an increase of 2% in new growth. For fiscal year 2010 residential/agriculture values are estimated to increase 1% with new growth. Commercial/industrial values are estimated to increase 1% with new growth. For fiscal year 2011 residential/agriculture values are estimated to increase 1% with new growth. Commercial/industrial values are estimated to increase 2% with new growth. For fiscal year 2012 residential/agriculture values are estimated to increase 3% with the reappraisal and increase an additional 1% with new growth. Commercial/industrial values are estimated to increase 2% with the reappraisal and increase an additional 2% with new growth. Tangible Personal Property Tax In 2005, The Ohio Legislature passed and the Governor approved legislation (H.B. 66) calling for the elimination of the general tangible personal property tax over the next four years. In fiscal year 2009 school districts will receive the final 25% of the business tangible personal property tax. In calendar year 2009 the general business tangible personal property tax will no longer exist. For fiscal year 2009 the district will receive approximately 90% of tangible personal property taxes for tax year 2008. In 2009 the tangible personal property tax will be eliminated. For fiscal year 2010 the district will only receive public utility personal property. For fiscal year 2011 public utility personal property values are estimated to decrease by 1%. For fiscal year 2012 public utility personal property values are estimated to decrease by 1%. - 90 Hilliard City School District Major Revenue Sources with Governmental Funds Budget Projection Assumptions (continued) State Grants-in-Aid – There are three major components to this revenue source. Unrestricted Grants- in-Aid, Restricted Grants-in-Aid, and Property Tax Allocation: Unrestricted Grants-in-Aid Major modifications to the state school aid formula were implemented by the passage of H.B. 66, the last biennium budget. The Hilliard School District is now entering the second year of no increases in basic state aid. The State’s current economic situation does not appear to be such that we can expect any new revenues in the next biennium budget either. The farther out in the forecast the less reliable these numbers will be. For fiscal year 2009 unrestricted grants-in-aid is estimated to decrease slightly with the full implementation of the new biennium budget. ADM is estimated to increase by 50 students. For fiscal year 2010 unrestricted grants-in-aid is estimated to remain flat. ADM is estimated to increase by 75 students. This would be the first year of the next biennium budget. For fiscal year 2011 unrestricted grants-in-aid is estimated to increase $235,000. ADM is estimated to increase by 145 students. Total ADM is estimated to be 14,603 students. For fiscal year 2012 unrestricted grants-in-aid is estimated to increase $2.2 million. Unfortunately, there is a $3.8 million decrease in reimbursements for the loss of personal tangible property tax. ADM is estimated to increase by 146 students. Total ADM is estimated to be 14,749 students. Restricted Grants-in-Aid Restricted grants-in-aid are made up of the following major components for fiscal year 2009: Career tech funding, which is restricted to vocational programs at the high school level $85,800 School bus purchase subsidy - $70,000 Poverty Based assistance fund - $68,000 Auxiliary Services Fund - $589,000 – These are flow through funds to three non-public schools in our district. These funds are estimated to remain essentially unchanged throughout the course of the forecast. 91 Hilliard City School District Major Revenue Sources with Governmental Funds Budget Projection Assumptions (continued) Property Tax Allocation Property tax allocations, or the Homestead and Rollback, include a 10% property tax rollback for all residential real property owners. In 1979, an additional 2.5% rollback was enacted for owner occupied homes. These tax credits are reimbursed to the district through the state and are calculated by applying the appropriate percentages to residential property tax collections. In the 2007 biennium budget bill the Homestead exemption was completely revamped. In the past this was a needs based credit for senior citizens. The Homestead exemption now exempts the first $25,000 of market value from property taxes for senior citizens 65 and over and permanently disabled homeowners. The state will reimburse all political subdivisions that receive property tax for this exemption. Tangible Personal Property Tax Replacement Revenues – The district is required to classify this new revenue source in this category. It is important to remember these revenues are replacing local tax revenues eliminated by H.B. 66. The following represents this revenue source by fiscal year: FY09 - $9.35 million FY10 - $11.9 million FY11 - $11.5 million FY12 - $7.7 million These replacement revenues make the district whole until FY10 and then will be phased out annually until completely eliminated after 2018. 92 Hilliard City School District Major Revenue Sources with Governmental Funds Budget Projection Assumptions (continued) Federal Grants-in-Aid- There are several grant programs restricted for specific purposes in this category. The two largest programs are Part B IDEA Special Education Funds and Title I Disadvantaged Children Funds. For Fiscal Year 2009 revenues are estimated to be: Part B IDEA Special Education funds approximately $3 million, Title I Disadvantaged Children Funds - approximately $1.1 million, Title III – Limited English Proficiency and Immigrant Funds - $248,000, Title II-A Improving Teacher Quality Funds - $321,000 and other miscellaneous federal funds will generate the balance. Declines in this category over the projected years are related to a decrease in Part B IDEA Special Education Funds. The Ohio Department of Education provided an increase in this fund for approximately four years to reduce a balance in this category of funds state wide. This balance has now been eliminated and funding is declining to the true federal funding level. All Other Revenues For fiscal year 2009 all other revenues include tuition, investment income, student fees, payments in lieu of taxes and other miscellaneous revenues. For fiscal year 2010 this category decreases approximately $2.4 million mostly due to declining interest income because of shrinking cash balance available to invest and a one time revenue (county auditor fee rebate) received in 2009. For fiscal year 2011 this category will increase approximately $400,000 as the commercial properties in the Erickson Tax Increment Financing District are constructed which results in a larger payment in lieu of taxes. For fiscal year 2012 this category increases slightly with additional payments in lieu of taxes. 93 Hilliard City School District Governmental Funds Budget Projection FY2008 Actual, FY2009 Budget and Projected Fiscal Years FY2010, FY2011 and FY2012 Actual Fiscal Year 2008 Revenue: Local- Property Taxes State Grants-in-Aid Federal Grants-in-Aid All Other Revenues Total Revenues Other Financing Sources: Operating Transfers-In. Advances-In All Other Financing Sources Total Other Financing Sources Total Revenues and Other Financing Sources Expenditures: Personal Services Employees' Retirement/Insurance Benefits Purchased Services Supplies and Materials Capital Outlay Debt Service Other Objects Total Expenditures Other Financing Uses Operating Transfers-Out Advances-Out All Other Financing Uses Total Other Financing Uses Total Expenditures and Other Financing Uses Budget Fiscal Year 2009 Fiscal Year 2010 Projected Fiscal Year 2011 Fiscal Year 2012 $ 98,929,738 55,271,649 5,094,365 33,431,990 192,727,742 98,395,210 58,284,359 6,028,580 21,478,000 184,186,149 99,379,162 58,867,203 5,908,008 19,002,908 183,157,281 100,372,954 58,867,203 5,789,848 19,402,908 184,432,913 101,376,683 57,267,203 5,789,848 19,790,966 184,224,700 18,576 18,576 192,746,318 40,000 40,000 184,226,149 183,157,281 184,432,913 184,224,700 99,942,795 34,020,710 15,590,711 8,740,377 37,746,190 27,001,144 3,452,137 226,494,065 26,131 26,131 226,520,196 103,510,518 36,331,001 17,516,137 12,562,573 2,947,720 26,717,000 3,559,865 203,144,814 7,500 7,500 203,152,314 110,178,107 38,874,171 17,866,460 9,250,000 3,650,000 27,096,636 3,659,865 210,575,239 210,575,239 116,127,725 41,984,105 18,223,789 9,677,500 3,723,000 26,760,489 3,757,865 220,254,472 220,254,472 122,514,750 45,342,833 18,588,265 9,822,663 3,760,230 26,128,276 3,857,365 230,014,381 230,014,381 Excess of Rev & Other Financing Sources over (under) Expenditures and Other Financing Uses Cash Balance July 1 - Excl Proposed Renewal/ Replacement and New Levies Cash Balance June 30 $ (33,773,878) (18,926,165) (27,417,958) (35,821,560) (45,789,681) 95,006,327 61,232,449 61,232,449 42,306,283 42,306,283 14,888,325 14,888,325 (20,933,234) (20,933,234) (66,722,916) 94 Hilliard City School District Assessed Valuation and Estimated Actual Value of Taxable Property With Comparison of Tangible Property to Total Assessed Values Last Ten Collection Years Total (a) Collection Year 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 Assessed Value 2,376,340,543 2,402,229,184 2,372,688,996 2,127,379,506 2,111,101,167 2,047,541,919 1,785,182,765 1,767,054,871 1,658,649,201 1,433,307,552 1,345,473,901 Est. Actual Value 7,569,247,657 7,596,091,586 6,927,017,470 6,291,717,430 6,325,643,868 6,154,159,059 5,356,169,449 5,323,708,010 4,987,423,559 4,327,509,362 4,066,053,010 Tangible Personal Property (b) Assessed Est. Actual Value Value 48,731,453 91,572,454 129,417,796 186,803,986 257,185,467 266,034,379 223,691,355 240,607,331 217,372,611 203,301,812 194,111,631 779,703,248 732,579,632 690,228,245 747,215,944 1,028,741,868 1,064,137,516 894,765,420 962,429,324 869,490,444 813,207,248 776,446,524 Tangible Assessed Value as a Percent of Total 2.05% 3.81% 5.45% 8.78% 12.18% 12.99% 12.53% 13.62% 13.11% 14.18% 14.43% (a) The assessed value of real property is fixed at 35% of true value and is determined pursuant to the rules of the State Tax Commissioner. (b) The rate at which tangible personal property used in business is assessed for purposes of ad valorem property taxation was 25% in 2005. It will decrease 6.25% for the next four years until 0% is reached in 2009. The table above shows the total assessed valuation of the district with a comparison to the business personal tangible assessed valuation. As the table shows, business personal tangible assessed valuation has significantly decreased over the past ten years. In 1998 business personal tangible assessed valuation was 14.43% of the District’s valuation. In 2008 the percentage had decreased to 2.05% and by 2009 the value will have decreased to zero. 95 Hilliard City School District Real Property Tax Rates Last 5 Years (Per $1,000 Assessed Value) Collection Year 2008 2007 2006 2005 2004 2003 Hilliard City School District 75.89 75.89 73.14 74.40 64.44 64.44 Residential/ Agriculture Effective Rate 41.980 42.114 40.986 46.652 38.012 38.240 Commercial/ Industrial Effective Rate 51.520 51.745 50.580 52.680 43.631 43.821 Property tax rates increased twice over the last five years with the successful passage of a 9.5 mill-operating levy in March 2004 and a combined PI/Bond Issue in May of 2006. The District will be on the ballot in November 2008 for a 6.9 mill operating levy. 2009 effective rates are not available at this time. IMPACT OF BUDGET ON TAXPAYERS Last 5 Years 2008 Market Value of Home Assessment Rate Taxable Value School property tax rate assessed Property tax due Property tax increase (decrease) from prior year 200,000 35% 70,000 41.980 2,939 (9) 2007 200,000 35% 70,000 42.114 2,948 79 2006 200,000 35% 70,000 40.986 2,869 (397) 2005 200,000 35% 70,000 46.652 3,266 605 2004 200,000 35% 70,000 38.012 2,661 (16) Property Tax on a $200,000 Home $3,400 $3,300 $3,200 $3,100 $3,000 $2,900 $2,800 $2,700 $2,600 $2,500 2008 2007 2006 2005 2004 96 Hilliard City School District Property Tax Levies and Collections Last 5 Years Collection Year 2007 2006 2005 2004 2003 Total Tax Levy 112,228,154 106,099,774 105,716,738 82,815,737 81,365,322 Current Percent Tax of Levy Collections Collected 108,234,517 96.44 102,960,210 97.04 105,135,147 99.45 79,354,096 95.82 81,773,234 100.50 Delinquent Tax Collections 2,874,305 3,081,982 2,195,359 5,184,243 2,505,364 Total Tax Collections 111,108,822 106,042,192 107,330,506 84,538,339 84,278,598 Total Tax Collections to Tax Levy 99.00 99.95 101.53 102.08 103.58 Outstanding Delinquent Taxes 7,418,844 7,444,671 4,972,651 3,854,253 7,451,654 Percent of Delinquent Taxes to Tax Levy 6.61 7.02 4.70 4.65 9.16 $ Note: The information above is real estate, public utilities and tangible personal property collections and levies. This information is provided on a calendar year basis whereas the district operates on a June 30 fiscal year end. Collection year 2007 is the most recent year completed. Source: Office of the County Auditor, Franklin County, Ohio Student Enrollment Trends Enrollment in the District has been steadily increasing over the past decade. The District hired Planning Advocates, Incorporated, a firm specializing in educational facility planning, to provide enrollment projections for the District. The purpose of the projection is to help the District as it plans for its long-range facility needs. The data provided are projections, not predictions, and beyond five to six years will become less reliable. Planning Advocates develops trends based on data related to historical live birth rates, past student enrollments, grade-to-grade survival ratios, residential housing construction, community mobility, population and housing census data and additional data specific to the local environment. Based on this information they then develop three enrollment projections referred to as “Most Likely”, 15,646 15,740 “High”, and “Low”. 15,383 15,575 15,110 15,251 Most likely 15,029 14,738 projections reflect 14,458 14,198 average conditions that have prevailed over the past five years. High projections take into account change factors that were observed in the same time span. Low projections are based on low change factors observed over the same time span as well. 04 05 07 06 08 d d d d te te te 20 20 20 20 ec ec ec te oj oj oj oj ec Pr Pr Pr Pr 09 10 11 12 20 20 20 20 20 13 Pr oj ec te d 17,000 16,000 15,000 14,000 13,000 12,000 11,000 10,000 20 The District has used Planning Advocates for over ten years and has found their projections to be a good predictor of enrollment growth for the Hilliard City School District. 97 Hilliard City School District Staffing Statistics - Full Time Equivalents (FTE) by Type and Function Last Five Fiscal Years with Current Budget Year Proposed 2009 Professional Staff: Teaching Staff: Regular Education Teaching Special Education Teaching Vocational Education Teaching Tutors Administrators District/Building Auxiliary Positions Psychologists Counseling Nurses Speech Adapted Phys Ed - OT Occupational Therapist Physical Therapist Social Work Librarian/Media Planning, Curriculum Other Professional Support Staff: Secretarial Aides Accounting, Auditing, Editing Technical Messenger Custodial Maintenance Grounds Transportation Mechanics Total 88.5 98.65 7.5 19 2 86 24 7 74.5 4 1614.89 734.54 144.58 9 67.74 67.5 17.95 28.5 12 14.41 2.8 7.4 1.65 2 23.3 13.25 57.12 2008 2007 2006 2005 2004 766.54 144.58 9 67.74 69.5 18.95 31.5 12 14.41 4.8 7.4 1.65 2 23.3 13.25 58.12 748.25 94.5 9 65.43 68.5 17.95 32.21 13 15.06 4.8 7.4 1.65 2 20.8 48.25 75.97 735.11 96.57 9 63.44 66 18.28 31 12 13.92 4.8 7.4 1.65 2 20.8 39.25 72.98 728.91 104 9 63.68 67.5 16.96 31.21 12 14.4 4.8 6.8 1.65 2 20.8 39.75 67.98 745.39 97 9 63.33 67.29 15.96 31.5 12 14.39 4.8 6.6 1.65 2 21.3 34 58.5 88.5 111.9 7.5 20 2 86 24 7 74.5 4 1670.14 89 115.1 7.5 14.75 2 93 24 9 70 4 1653.12 85.5 108.1 8 14.75 2 92 24 8 60 5 1601.55 85.5 104.2 8.5 15.5 2 91 24 8 56 5 1591.14 88 105.58 9.5 17 2 98 24 7 60 5 1600.79 98 Hilliard City School District Schedule of Total Bonded Indebtedness June 30, 2009 Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 TOTAL TOTAL DEBT SERVICE 16,314,391 16,526,636 16,690,489 16,628,276 17,997,783 16,374,955 15,872,195 16,044,100 15,788,975 15,705,881 15,694,219 15,273,513 11,760,750 9,825,800 9,718,075 9,617,569 9,513,525 9,395,700 9,293,338 9,190,306 8,189,891 281,416,366 PRINCIPAL 10,442,127 11,126,300 8,629,350 7,522,221 8,062,800 6,065,251 5,575,264 7,450,958 7,024,311 8,530,964 8,660,721 8,386,941 4,953,369 6,920,000 7,165,000 7,430,000 7,705,000 7,980,000 8,285,000 8,605,000 8,005,000 $ 164,525,576 INTEREST 5,872,264 5,400,337 8,061,139 9,106,055 9,934,982 10,309,704 10,296,931 8,593,142 8,764,664 7,174,917 7,033,498 6,886,572 6,807,381 2,905,800 2,553,075 2,187,569 1,808,525 1,415,700 1,008,338 585,306 184,891 116,890,789 The district currently has $10 million in bond anticipation notes outstanding. Within the next several years the district will decide whether to continue reissuing notes each year or retire the notes with a bond issue. The district also has $8 million in tax anticipation notes outstanding, which will be repaid over the next ten years. The note issues are not included in the above debt schedule. 99 Hilliard City School District Academic Performance Last Four School Years 2008 ACT Scores (Averages) Hilliard Ohio National SAT Scores (Averages) Hilliard Verbal/Critical Reading Mathematics Writing Ohio Verbal Mathematics Writing National Verbal Mathematics Writing National Merit Scholars Finalist Semi-Finalist Commended Scholars 23.4 21.7 21.1 2007 22.4 21.6 21.2 2006 23.4 21.5 21.1 2005 22.2 21.4 20.9 530 553 518 534 544 521 502 515 494 513 530 494 536 542 522 502 515 494 520 540 505 535 544 521 503 518 497 514 526 n/a 539 543 n/a 508 520 n/a 7 8 8 1 1 7 3 3 9 4 4 4 State Testing Indicators Total Number of Indicators Hilliard Met State Average Met Performance Index Score * Hilliard 30 30 18 30 28 19 25 25 17 23 21 11 101.1 100.2 101.0 97.2 Graduation Rate 98.0% 96.0% 94.0% 92.0% 90.0% 88.0% 86.0% 84.0% 82.0% 80.0% 2007 2006 2005 2004 Hilliard State Avg. The graduation rate is the percentage of students that received a diploma during the school year, divided by the total number of students reported as graduates and/or dropouts from this cohort of students combined. The graduation rate formula is consistent with the National Center for Educational Statistics (NCES) recommendations for calculating graduation rates. 100 Hilliard City School District Academic Performance Last Four School Years (continued) To earn one of the State’s indicators, a predetermined level of proficiency must be met. For example, at least 75% of students tested must score as proficient or higher on a given assessment for the indicator to be met by the district. Indicators on the 2007-08 test included subject areas such as reading, mathematics, writing, science and social studies at various grade levels ranging from third through tenth grade. State Academic Indicators 30 25 20 Total Indicators 15 10 5 0 2008 2007 2006 2005 Hilliard Met State Average Met Performance Index Score The Performance Index Score reflects the 102.0 achievement of 100.0 every tested student. 98.0 The score is a weighed average 96.0 of all tested 94.0 Hilliard subjects in grades 3-8 and 10. The State Avg. 92.0 most weight is given to the 90.0 advanced 88.0 students (1.2) and the weights 86.0 decrease for each performance 84.0 level. This 2008 2007 2006 2005 creates a scale of 0 to 120 points, 100 being the goal. Looking at the Performance Index Score over a period of time can show trends in district achievement. 101 Hilliard City School District Operating Performance Indicators by Function Prior Three Fiscal Years Function Governmental Activities Instruction Regular and Special Support Services - Pupil Enrollment (Students) Graduates % of Students with Disabilities % of Limited English Proficient Students Support Services Instructional Staff Information Technology Services Work Orders Completed School Administration Student Attendance Rate Fiscal Purchase Orders Processed Nonpayroll Checks Issued Maintenance District Square Footage Maintained by Custodians and Maintenance Staff District Acreage Maintained by Grounds Staff Transportation Avg. Public and Parochial Students Transported Daily (incudes special education) Avg. Daily Bus Fleet Mileage Number of Buses in District Fleet Community Services Number of Students Enrolled in District Latchkey Program Extra Curricular Activities High School Varsity Teams Business-Type Activities Food Service Operations Meals Served to Students 2008 2007 2006 15,150 1,011 11.5% 6.3% 15,029 965 11.8% 5.4% 14,851 968 11.6% 4.4% 4,526 96.2% 7,088 10,007 6,344 95.6% 6,953 9,672 8,118 95.3% 8,595 9,930 1,850,447 224 1,795,447 206 1,795,447 206 10,034 8,682 144 9,734 8,682 141 10,831 8,668 139 874 52 792 52 696 52 1,793,815 1,711,086 1,647,745 Source - School District Records and Ohio Department of Education Report Card Data 102 Hilliard City School District Accomplishment of Goals and Objectives Goal 1. Student academic achievement as well as value added progress will continue to be increased through curriculum focused on academic content standards and individual student understanding; delivered through instructional best practices that engage students in quality work experiences. Objective: Students’ academic achievement will improve in reading, writing, math, social studies, and science. • The K-12 Language Arts Course of Study revision was completed. • Professional development was provided to secondary teachers involving the instruction of reading and writing across the content areas. • Phonological awareness strategies were provided to all KLIP teachers, grades four and five special education teachers, and 1 teacher per grade level in grades K, 1, and 2 within each elementary school. • The K-12 Math Course of Study revision began. The expected completion is set for the end of the 2008-2009 school year. • An in-depth analysis of OAT, OGT, PSAT, SAT, ACT, and AP results were shared with principals. • District level common social studies assessments in grades five and eight were developed and administered in December. • Teachers were provided with strategies to support common science misunderstandings (e.g., vocabulary). Objective: Students’ academic achievement will improve Adequate Yearly Progress (AYP) subgroups as well as gifted. • Through the SIP process, teachers were provided with information concerning their students’ AYP subgroup membership, gifted classification, instructional strategies, and assessment results. • Special education staff were provided with literacy instruction support as well as support to successfully complete student alternate assessments. • Intervention assistance team members received training in order to better understand the IAT and RTI processes. • During AST meetings, ELL staff and intervention teachers received training involving best instructional strategies as well as greater utilization of state test results to support the learning needs of ELL students. Objective: On-going assessment results will be regularly utilized to differentiate instruction. • On-going diagnostic assessments were utilized to address students’ literacy learning needs. • The District’s Value-Added roll-out plan was provided to staff. • Greater instructional and guidance support was provided to students to support their success on the PSAT, SAT, ACT, and AP exams. • A District committee developed and implemented common social studies assessments in grade 5 and 8. 103 Hilliard City School District Accomplishment of Goals and Objectives (cont.) • • Student performance within the KLIP program was continually monitored and modified by using periodic student assessment. Professional development was provided to teachers regarding the effective design of common formative assessments that support the UbD framework. Objective: High School restructuring initiatives will be finalized from the High School 2020 steering committee. • The High School 2020 steering committee finalized their High School 2020 report. Goal 2: Our stakeholders will develop a greater understanding of school finance and its challenges, as well as be continually informed and updated on current and future activities concerning the finances of the Hilliard City School District. Objective: Improve the budget document to provide more information to our community. • We modified the budget document after reviewing the feedback from the Association of School Business Officials’ (ASBO) budget document reviewers. With these changes the document received the Meritorious Budget Award from ASBO for the second consecutive year. Hilliard was the only district in Ohio to receive this award for the 2008 budget year. • The introductory section of the budget document was reviewed by the Finance Committee at the committee’s September 2007 meeting. Objective: Continue and improve the Hilliard City Schools Finance Committee. • This past year the committee reviewed the finances of several areas of the District’s budget. In particular, the committee reviewed student fees, transportation department expenditures and reviewed the FY07 and FY08 expenditure reductions. • The committee also created a frequently asked question document that was mailed to households in the district. This piece created a lot of questions for the committee that were sent to the committee’s email address. All questions received an answer. Objective: Review finance policies and modify or add policies that will improve district financial operations. • The Treasurer and Assistant Treasurer attended Policy Committee meetings to provide input on policies. No additional policies related to district finances were added this past year. Objective: Communicate the necessity of an operating levy to the residents of our district. • Presented the 5-year forecast at the October 29, 2007 Board meeting. • Presented multiple levy options to the Board at the November 26, 2007 Board meeting. • Met with various PTOs to provide information about the need of an operating levy. 104 Hilliard City School District Accomplishment of Goals and Objectives (cont.) • • Met with several community groups to provide information about the need of an operating levy. Met with several neighborhoods through living room meetings to provide information about the need of an operating levy. Objective: Monitor areas in the budget that may impact the size of the district’s next levy and find ways to lessen the impact of areas detrimentally impacting the budget. • Reviewed 5-year forecast with administrative team. • Provided help to Cabinet in order to make strategic changes in the budget to decrease expenditures while maintaining educational opportunities that will prepare our students for a global society. • Provided help to implement reductions necessary with the failure of the March 2008 levy. Goal 3: Short and long-term housing options that address the needs of students will be identified and implemented. Objective: Continue to monitor and participate in the EPA 208 Plan, Big Darby Accord, and ongoing Conservation District issues in relation to detailed future development of our high school site on Walker Road AND with Dublin agencies and officials for the elementary site on Rings Road. • All OAM meetings related to Hilliard Bradley High School • Site visits to Hilliard Bradley High School • Attend all Big Darby Accord meetings • Developer meetings • Any and all other meetings related to completion of task-at-hand Objective: Organize, bid, and see through to completion the budgeted allocations for Permanent Improvement projects. • Meet with Operations staff for visioning of PI funds • Meet with Treasurer to validate amount and process of use of funds • Review and update of PI 5-year worksheet (presented to Board) • Continue work on District work order requests • Prioritization and bidding of PI projects for summer 2008 are complete Objective: Revise and upgrade current District Crisis Plans while assisting building leaders with revisions of their current building crisis plans to ensure a safe learning environment for all HCS students. • Held series of professional development meetings for Administration and buildings • Accomplished certification of all building administrators in the IS 100, 200 and 800 for NIMS certification (NIMS = National Information Management System) • Set up incident command structure in all buildings required for NIMS certification • Created district and building crisis planning in partnership with NIMS • Updated our current district and building crisis plans and included the NIMS compliance component 105 Hilliard City School District Accomplishment of Goals and Objectives (cont.) • • • • • Acquired NIMS certification for the district Met with district crisis committee to update/create triage bags for all buildings throughout the district (will continue in 2008-09 school year) Set a timeline for 17 buildings to have security cameras installed (grades PreK-6). To be completed this summer. Accounted for all basic district, state and federal drill requirements for all of our buildings for compliance (fire, tornado, lockdown and shelter-in-place) Maintained policy and handbooks in accordance with above requirements. Demographic and Economic Statistics Last Ten Years Year 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 (a) Estimated Population 77,426 76,731 75,893 75,313 74,254 72,540 70,852 69,431 67,959 65,381 (b) Per Capita Income 28,496 28,496 28,496 28,496 28,496 28,496 28,496 28,496 28,496 16,029 Personal Income 2,206,331,296 2,186,526,576 2,162,646,928 2,146,119,248 2,115,941,984 2,067,099,840 2,018,998,592 1,978,505,776 1,936,559,664 1,047,992,049 (b) % of Population (c) 25 Years and Older Unemployment with Bachelor's Rate * Degree or Higher 5.10% 4.67% 4.67% 5.20% 5.49% 5.33% 5.04% 3.43% 3.15% 2.56% 46.10% 46.10% 46.10% 46.10% 46.10% 46.10% 46.10% 46.10% 46.10% 21.43% (d) Enrollment Membership 15,150 15,029 14,851 14,546 14,220 13,584 13,336 12,873 12,409 12,005 Sources : (a) Population for the District is based on estimates from the Mid-Ohio Regional Planning Commission. (b) US Census Bureau 2000 and 1990 Census Demographic Profiles for the City of Hilliard (c) June Data of Ohio Burueau of Employment Services or Ohio Department of Jobs and Family Services * Specific employment figures for the Hilliard City School District area are not available. Unemployment figures presented are for Franklin County. (d) Educational Management Information System 106 Glossary GLOSSARY OF TERMS Advance - Money sent from one fund to another where the intent is to repay the initial fund. Method of identifying how available funds will be used for a particular time period, usually a one-year period. Appropriation- Average Daily Membership (ADM) – This represents a full-time equivalency count of students. All kindergarten students count as half a student based on state recognition. This is the case even if a kindergarten student attends school all day. Capital Outlay - An expenditure object that accounts for equipment and building costs with a useful life greater than 5 years and a cost of $5,000. A program designed to benefit both organizations in a public/public or public/private partnership. The actual rate applied to determine the amount of taxes a homeowner or business would pay. The Voted Tax Rate (see glossary) is adjusted for reappraisal of property. A period used by organizations to determine a budget period. By Ohio law, school district fiscal years go from July 1 of one year to June 30 of the following year. An expenditure object that accounts for employee benefits. These benefits include costs for medical, dental and life insurance, state pension costs, medicare costs, workers compensation costs and other miscellaneous costs. A method of identifying how money is spent based upon its specific purpose, for example, instruction. A general method of identifying an amount of money used for a similar and particular purpose. The amount remaining in any fund that is free from obligation for the specific year. An amount of money given to the school district to accomplish a specific purpose. The source of funds determines how the money must be spent. Generally, grants come from the State of Ohio or federal government. 107 Collaborative - Effective Tax Rate - Fiscal Year - Fringe Benefits – Function - Fund - Fund Balance - Grant - Head Count – This count gives every student equal weight. This represents the actual number of students attending school in the district. Individual Education Plan (IEP) - Plan for students receiving special education services. The plan lays out services to be received and expectations (goals) for the student. This is required by federal law. Inside Tax Mills - Under state law an area may have 10 mills of unvoted taxes. These mills were divided in the 1930’s among cities, counties and school districts. Voters must approve all other mills. All 10 mills have been used by political subdivisions in Ohio for many years. Intergovernmental - Money sent from one government entity to another. As an example, money sent from the State of Ohio to the school district. Mill - Method of determining how much is paid in property taxes. One mill equals $1.00 of tax for each $1,000 of taxable property value for homes and businesses; the taxable property value is 35% of market value as determined by the county auditor. Object (of expenditure) - A method of identifying how money is spent based upon its use, for example, salaries. Personal Property Tax - Tax on machinery, equipment and inventory taxed at 25% of market value. HB66 passed in June of 2005 phases this tax out over the next four years. Personal Services - An expenditure object that accounts for employee wages. Property Tax - A tax on real estate or machinery. Generally, school districts receive most of the property taxes voted but cities; counties and other public entities may also collect property taxes. Public Utility Tax - Tax on public utility property. Examples would include gas and electrical power lines. Purchased Services An expenditure object that accounts for contractual service type costs. An example of these costs would be natural gas, electric, payments to contractors for professional services and maintenance agreements to name a few. Real Property Tax - Tax on commercial or residential land or buildings. 108 Reappraisal - Performed every three years to adjust property values due to increased (or decreased) value. Voted property taxes are adjusted accordingly to offset the increase (see effective tax rate and voted tax rate). Amount of the homeowner’s property taxes reduced by amounts paid by the State of Ohio. As an example, a home with market value of $100,000 would be taxed at $35,000 (35% - taxable value). One mill ($1 tax per $1,000 of taxable value) of taxes would be $35.00. However, generally 12.5% of the tax is rolled back to the homeowner. Thus, the homeowner pays $30.63, the State of Ohio pays $4.37 to the school district, and the school district collects the full $35.00. Rollback - State Foundation - Funds provided under a formula determined by state law that provides a school district with money to operate school programs. These funds are used in the general educational programs of the school district. Supplies and materials - An expenditure object that accounts for goods and equipment purchased for the district. Examples of these costs include textbook purchases, bus parts, diesel fuel, paper and equipment with a cost below $5,000. Tax Abatement - A process determined by Ohio law where a city may reduce property taxes to a business over a specific time period. The business must meet certain employment or expansion goals to continue receiving the tax abatement. The city and school district must work together on tax abatement programs. A document required by Ohio law, to identify how a public body will spend its tax dollars and other funds for the coming year(s). Money sent from one fund to another. By Ohio law, money may only be transferred from the General Operating Fund to another fund. Once sent to the other fund, the funds must remain in that fund. The amount approved by voters as a property tax. As the value of property is increased (reappraised) the voted tax rate is reduced to offset this increase. When adjusted, the rate actually used to calculate taxes is the effective tax rate (see this glossary). 109 Tax Budget - Transfer - Voted Tax Rate -