School District of Springfield, R-12 Budget Book · 2018. 8. 28. · School District of Springfield, R-12 2014-2015 Budget Book Kraft Administration Center, 1359 E. St. Louis Street,

School District of Springfield, R-12

2014-2015

Budget Book

Kraft Administration Center, 1359 E. St. Louis Street, Springfield, MO 65802www.springfieldpublicschoolsmo.orgMissouri School District 039-141 - Greene County, Missouri

ANNUAL BUDGET

of the

SPRINGFIELD R-XII SCHOOL DISTRICT

for the

2014 - 2015 FISCAL YEAR

Prepared by the

Finance Department

Carol Embree – Chief Financial & Operations Officer John Everest – Director of Finance

Cara Stassel – Budget Specialist Donna Hale – Administrative Assistant

Artwork provided by SPS art students and teachers

Missouri School District 039-141 – Greene County, Missouri Kraft Administrative Center, 1359 E. St. Louis Street, Springfield, MO 65802

“Weexistfortheacademicexcellenceofallstudents”

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TABLE OF CONTENTS

INTRODUCTORY SECTION

I. A Message from the Superintendent ........................................................................1 II. Executive Summary .................................................................................................3

A. District Overview .........................................................................................3 B. Facilities .......................................................................................................4 C. Personnel Resources ....................................................................................4 D. Performance Results ....................................................................................4 E. Strategic Plan – SP5 .....................................................................................5 F. Budget Overview .........................................................................................6 G. Fund Accounting ..........................................................................................6 H. Budget Considerations for 2014-2015 .........................................................6 I. Revenue Budget ...........................................................................................8 J. Expenditure Budget .....................................................................................9 K. Revenue and Expenditure Trends and Projections ......................................9 L. Property Taxes ...........................................................................................10 M. Bond Issues ................................................................................................10 N. Mission Statement ......................................................................................12 O. Board Members and Administrators ..........................................................13 P. Meritorious Budget Award Certificate (ASBO) .......................................14 Q. Distinguished Budget Presentation Award (GFOA) ..................................15

ORGANIZATIONAL SECTION

I. District Entity .........................................................................................................19 A. Size and Scope ...........................................................................................19 B. Reporting....................................................................................................20 C. Governance ................................................................................................20

II. Measurement Basis of Accounting ........................................................................21A. Classification of Revenues and Expenditures ............................................21 B. Revenue by Function and Object ...............................................................22 C. Expenditures by Function ..........................................................................24 D. Expenditures by Object ..............................................................................25

III. The Budget Process................................................................................................26A. Board Policies on the Budget .....................................................................26

IV. Budget Development Process ................................................................................29A. Budget Planning .........................................................................................29 B. Budget Preparation .....................................................................................29 C. Budget Adoption ........................................................................................30 D. Budget Implementation ..............................................................................30

V. Budget Management Process .................................................................................31 A. Budget Monitoring .....................................................................................31

VI. Summary of Significant Accounting Policies ........................................................32VII. Board of Education ................................................................................................41

A. About the School Board .............................................................................41 B. Board Agendas ...........................................................................................41 C. Board Members .........................................................................................42 D. Administrators ............................................................................................43

VIII. Organizational Chart ..............................................................................................44IX. District Map ...........................................................................................................45

FINANCIAL SECTION

I. Financial Section Overview ...................................................................................49 II. Revenues and Expenditures by Fund – All Funds .................................................51

III. Revenues by Source – All Funds (Graphs) ............................................................52IV. Expenditures by Fund – All Funds (Graphs) ........................................................53V. Revenues and Expenditures by Function ...............................................................54

A. All Funds ....................................................................................................54 B. General Fund ..............................................................................................55 C. Teacher’s Fund ...........................................................................................56 D. Debt Service Fund......................................................................................57 E. Capital Fund ...............................................................................................58 F. Operating Funds .........................................................................................59

VI. Revenues By Object ...............................................................................................60A. All Funds ....................................................................................................60 B. Operating Funds .........................................................................................61

VII. Expenditures by Object ..........................................................................................62A. All Funds ....................................................................................................62 B. General Fund ..............................................................................................62 C. Teacher’s Fund ...........................................................................................62 D. Debt Service Fund......................................................................................62 E. Capital Fund ...............................................................................................63 F. Operating Funds .........................................................................................63

VIII. Expenditures by Object – All Funds (Graphs) ......................................................64IX. Expenditures by Object – Operating Funds (Graphs) ...........................................65X. Expenditures by Function – All Funds (Graphs) ..................................................66

XI. Expenditures by Function – Operating Funds (Graphs) .......................................67XII. Bond Fund Projects ................................................................................................68

XIII. Capital Expenditures ..............................................................................................68XIV. 2013 Bond Projects Information ............................................................................69

INFORMATIONAL SECTION

I. Section Summaries.................................................................................................73 II. Program Section .....................................................................................................74

A. Program Data ..................................................................................................74 1110, 1111 Kindergarten & Elementary Education ......................................74 1114 Elementary Specialty Teachers ............................................................76 1131 Middle School ......................................................................................78 1133 Other Alternative Programs .................................................................80 1151 Senior High School ..............................................................................82 1153 Study Alternative High School ............................................................84 1191, 1291, 2115 Summer School ................................................................86 1211 Gifted and Talented Education ............................................................88 1251 Extended Learning Program ................................................................90 1251, 2219 Educationally Disadvantaged – Title I .......................................92 1296, 2218 Educationally Disadvantaged – Title I-ARRA ..........................94 1271 English Language Learners (ELL) .......................................................96 1281 Early Childhood Special Education .....................................................98 1297 Early Childhood Special Education – ARRA ....................................100 1295, 1221, 2195 Special Education ...........................................................102 1296, 2218 Special Education –ARRA .....................................................104 1361 Secondary Vocational Programs ........................................................106 1361 Vocational Education Grants .............................................................108 1400 Interscholastic Athletics .....................................................................110 1411 School Sponsored Activities ..............................................................112 1931 Tuition to Other Local Educational Agencies ...................................114 2111 Missouri Option .................................................................................116 2112 Attendance Services ...........................................................................118 2114 Records ..............................................................................................120 2118 Cultural Diversity...............................................................................122 2122 Safe & Drug Free Schools .................................................................124 2122 Guidance and Counseling ..................................................................126 2124, 2664 Information Services ................................................................128 2134, 2135, 2138 Health Services ..............................................................130 2136, 2137 Accommodations Compliance .................................................132 2212, 2123 Curriculum and Instruction ......................................................134 2213, 2214, 2215, 2216 Staff and Professional Learning ...........................136 2217 Continuous Quality Improvement & Accountability .........................138 2222 Library / Media Services ....................................................................140 2311, 2312 Board of Education ..................................................................142 2321 Administration ...................................................................................144 2325, 2213 Associate Superintendent .........................................................146

2326-2328 School Operations Administrative Team .................................148 2411, 2431, 2451 Building Level Administration ......................................150 2511 Business Services ...............................................................................152 2525 Financial Services ..............................................................................154 2526 Internal Auditor ..................................................................................156 2528 Risk Management ..............................................................................158 2541 Building Services ...............................................................................160 2542, 4091 Major Repairs / Facility Improvements ...................................162 2542, 2545 Care of Facilities and Vehicles ................................................164 2542 Energy Management .........................................................................166 2543 Grounds Maintenance ........................................................................168 2544 Equipment Services ...........................................................................170 2546 School / Public Safety ........................................................................172 2547 Property Insurance .............................................................................174 2548 Custodial Services ..............................................................................176 2551-2559 Pupil Transportation .................................................................178 2561, 2562 Nutrition Services ....................................................................180 2572 Purchasing Services ...........................................................................182 2573 Warehousing & Distribution ..............................................................184 2579, 2691 Mailroom and Telephone Services ..........................................186 2633 Communications ................................................................................188 2641, 2646 Human Resources / Benefits ....................................................190 2645 Worker’s Compensation ....................................................................192 3301 Foundation .........................................................................................194 3501 Parents as Teachers ............................................................................196 3801 School Nursery...................................................................................198 4000 Facilities Acquisition & Construction ...............................................200 5111, 5211, 5311 Debt Service ...................................................................202 Bond Projects ..............................................................................................204

III. Property Taxes .....................................................................................................206A. Assessed Valuation / Market Value History of Taxable Properties ........206 B. Property Tax - Market Value Estimations ...............................................207 C. Property Tax Levy & Collections ............................................................208 D. Property Tax – Impact on Property Owners ............................................209

IV. Budget Projections ...............................................................................................210A. Projection of Revenues and Expenditures by Function ...........................212

a. All Funds ......................................................................................212b. General Fund ................................................................................213c. Teachers Fund ..............................................................................214d. Debt Service Fund........................................................................215e. Capital Fund .................................................................................216f. Operating Funds ...........................................................................217

B. Projection of Revenues and Expenditures by Object ...............................218 a. All Funds ......................................................................................218b. General Fund ................................................................................219c. Teachers Fund ..............................................................................220

d. Debt Service Fund........................................................................221e. Capital Fund .................................................................................222f. Operating Funds ...........................................................................223

V. Enrollment History and Projections .....................................................................224 A. Projection Methodology and Analysis .....................................................224 B. Staffing History ........................................................................................225 C. Staffing History Summary .......................................................................227

VI. Bonds ...................................................................................................................228A. Amortization Schedule of Bond Issues ....................................................228 B. Schedule of Outstanding Bond Principal .................................................229 C. Outstanding Bond Principal (Graph) .......................................................230

VII. Performance .........................................................................................................231 A. Performance Measures .............................................................................231 B. Performance Measurement Statistics .......................................................232

VIII. Enrollment Demographic Data ............................................................................233IX. Miscellaneous Information ..................................................................................234X. Teacher Salary and CPI Comparative Data .........................................................235

XI. Board Paid Employee Benefits ............................................................................236XII. State Revenue Formula Factors ...........................................................................237

XIII. Fund Balance Reserves ........................................................................................238XIV. Tax Levy Comparison ..........................................................................................239XV. 2014 Student Survey ............................................................................................240

XVI. 2014-2015 Calendar .............................................................................................241XVII. Glossary of Terms ................................................................................................242

XVIII. Appendix A – Major Function Code Definitions ................................................247XIX. Appendix B – Major Object Code Definitions ....................................................248



The Introductory Section is the first major section of the school budget document. It highlights important information contained in the budget. Users may rely on this section for an overview – a summary of what can be found in the rest of the document.

A MESSAGE FROM THE SUPERINTENDENT

At Springfield Public Schools, we are giving students the educational foundation today they will need to succeed tomorrow. Our students will be employed in jobs that currently do not exist and they will use technology that has yet to be invented. We strive to prepare them by offering personalized instruction and innovative choices that cultivate key skills like communication, collaboration and critical thinking.

SPS is Missouri’s largest, fully accredited school district and we strive each day to meet the individual learning needs of our 25,000 students. We focus our efforts on student preparation, teacher support and effective use of resources.

In my first months as superintendent, I have spent a significant amount of time learning about the culture of SPS and what makes it successful. I have witnessed the power of partnerships and learned that this community supports its students, teachers and schools. I have been impressed by staff who strive to develop positive relationships with students and their efforts to personalize learning.

My leadership challenge is to develop strategies that will develop SPS from a good school district to a great school district. I look forward to working toward that ultimate goal and to collaborating with SPS’ many stakeholders to make it happen.

Dr. John Jungmann Superintendent of Schools Springfield Public Schools www.springfieldpublicschoolsmo.org

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Executive Summary

The following document represents the Annual Budget for the Springfield R-XII School District for the 2014-15 fiscal year. It is the District’s responsibility to publish and disseminate budget information to the Board of Education and the local community. This budget was developed over a six-month period with input from the staff, community, administration, and the Board. The purpose of this document is to provide useful information concerning the historical and current financial status of the District.

The information included in this document is structured to meet the requirements of the Meritorious Budget Award of the Association of School Business Officials International and the Distinguished Budget Presentation Award of the Government Finance Officers Association.

DISTRICT OVERVIEW

The Springfield Public School District provides education for approximately 25,000 students in K-12. The District is the largest accredited district in Missouri and covers over 138 square miles. Theboundaries of the District encompass the city of Springfield, Missouri and parts of the city of Battlefield and Greene County. The District’s enrollment was fairly stable over the last several years, until the 2007-2008 school year, when enrollment declined by 455 students. Since 2010 the District has seen gradual increases in enrollment. An increase of 264 students is projected for the 2014-2015 school year.

23,500

24,000

24,500

25,000

25,500

26,000

Enrollment - Historical & Projected

* Projected Enrollments

3

FACILITIES The District’s facilities currently include the following: 32 elementary (K-5), six middle (6-8), one intermediate (5-6), four combination (K-8), and five high (9-12) schools; one alternative school, one gifted school and two early childhood centers. In addition to these school buildings, the District owns and maintains seven support facilities providing administrative, operational and educational services.

PERSONNEL RESOURCES Personnel costs account for approximately 80% of the District’s operating expenditures. To provide support for the students, the District employs over 3,000 teachers, staff, support personnel and administrators. For the 2013-2014 school year, the student-to-teacher ratios for the District were 20:1. The 2014-2015 budget includes an increase of 46.95 positions. PERFORMANCE RESULTS The District has several programs in place to improve, enhance, and monitor student performance:

The Comprehensive School Improvement Plan is an ongoing written document that directs the District’s overall improvement of its educational programs and services.

The Missouri School Improvement Program is the pathway by which the State Board of Education and the Department of Elementary and Secondary Education fulfill their responsibility to classify and accredit school districts in the state of Missouri, as well as ensure that school improvement within each district and on a statewide basis is promoted.

The Springfield Public Schools Accountability System is the District’s umbrella planning process that incorporates the mission, vision and beliefs of the Board of Education. This process is a data-driven system that examines the use of human, technical, financial, and

community resources to support optimal student learning and promotes accountability to achieve the goals of the state and federal governments. The School Improvement Plan is a site-level plan. While reflective of Board goals, each plan becomes unique through a process of data-driven decision making. Each site develops goals and identifies action plans on a cyclical basis. These programs have enabled the District’s students to consistently score higher than the

state average for the Missouri Assessment Program and higher than the state and national averages for the ACT.

ACT Results

Year SPS Missouri National

13-14 22.4 21.8 21.0

12-13 22.2 21.6 20.9

11-12 22.5 21.6 21.1

10-11 22.9 21.6 21.1

09-10 22.5 21.6 21.0

08-09 22.5 21.6 21.1

07-08 22.9 21.6 21.1

06-07 22.6 21.6 21.2

05-06 22.6 21.6 21.1

04-05 22.5 21.6 20.9

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STRATEGIC PLAN – SP5

Springfield Public Schools’ Strategic Plan, SP5, presents a clear vision for the future of public education in Springfield. Working in five year increments, we rely on community surveys, focus groups, and on-going conversations with people throughout the district to develop a strategic focus for our schools and learning programs.

Because the best strategies often evolve with time and continuous public input, flexibility and transparency are key to the success of our plan. We are committed to maintaining an open dialogue with every strategic step we take.

Thanks to community input and support for the strategic plan, we have reduced class size, increased teacher pay, and developed innovative opportunities like WOLF, Middle College, Academy of Exploration, Health Sciences Academy and the state’s only K-12 International Baccalaureate program. Facilities improvement was also a community priority for our strategic plan and the community supported $218 million in bond issues over the last decade to meet the demands of growth and to provide state-of-the-art learning facilities for all students.

Through a careful process of stakeholder input, we have taken community priorities to develop goals and indicators that will drive the system for the next five years. Those goals include:

Student Preparation – Students will be well-prepared to be successful in the academic and/orcareer pursuits of their choosing.

Effective Use of Resources – The District will practice fiscally responsible managementwhich clearly supports effective classroom instruction.

Teacher Support – Teachers are provided the essential tools and support necessary to engagestudents and promote academic achievement.

We examine in detail both our strengths and our opportunities for improvement in meeting District goals and then we respond strategically. This approach is the essence of SP5.

For more information on SP5 go to: www.springfieldpublicschoolsmo.org.

Carl Burton, 7th grade, Cherokee Tchr: Kristin Sholtis

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BUDGET OVERVIEW

The budget development, implementation, and maintenance process is a year-round process. Beginning in January, budget packets are sent to the 90+ budget administrators within the District. The administrators enter their proposed budgets into the financial software system, complete the packets, and return them to the Finance Department. Based on the projected revenues, the expenditure budget is then adjusted taking into account the needs of the schools and input from the Board, school principals, administrative staff, parents, and other community members before it is presented to the Board in May. The final budget is then approved by the Board in June.

FUND ACCOUNTING

The District accounts for revenues and expenditures in nine specific funds:

Governmental - General/Incidental Fund Special/Teachers FundDebt Service Fund Capital Projects Fund Bond FundFood Service Fund Activity Fund

Proprietary - Health Benefit Trust Fund Fiduciary - Private-purpose Trust Fund

Operating Funds

Only the General, Teachers, and Capital Projects Funds allow the District flexibility to control expenditures. As a result, much of the District’s focus is on these “Operating” funds. BUDGET CONSIDERATIONS FOR 2014‐2015

In developing the new budget, a variety of issues and considerations impact the final product. The following issues help the District attain stated goals and objectives:

Joy Juchems, Senior, Glendale Tchr: Tracy Bruton

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1. An operating levy of $3.5619 (4.8% increase) and an assessed valuation of $3,281,039,528(0.5% increase from the prior year’s beginning budget) were used in calculating expectedlocal tax revenues. The levy increase includes $0.10 of a voter approved $0.20 increase. Theother $0.10 was added last fiscal year.

2. The budget includes a $850,000 (4.1%) increase in sales tax revenue from the prior year’sbeginning budget.

3. Total operating revenues are up $9.7 million from the previous year’s original budget due toincreases of $5.8 million in property taxes, $2.2 million in basic formula, $0.9 million insales taxes, and $1.6 million in other local revenue offset by $1.2 million in IDEA revenuereductions.

4. The budget includes salary and benefit increases of $4.4 million for District employees.

5. Additional salary adjustments were given to District employees who earned advanceddegrees.

6. Total budgeted expenditures in the operating funds increased by $7.5 million from the prioryear beginning budget due to increases in employee salaries, FTEs, utilities, benefits,curriculum material, and major repairs.

7. The District budgeted for a $372,916 decrease in the operating fund reserve for the year. Thisdecrease will make the projected opening reserve balance 16.5%.

8. The Capital Fund budget includes an estimated bond proceed expense of $39.0 million. Theremaining bond proceeds are expected to be spent in FY16 and FY17.

Amber Jensen, Senior, Hillcrest Tchr: Heather Ireland

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REVENUE BUDGET

This table compares the 2013-14 revenue budget to the 2014-15 budget. The major factor influencing the revenue numbers is an increase in property tax revenue in the operating funds and a decrease in bond revenue due to the District receiving the remaining bond proceeds in the prior year.

General Fund32%

Special Revenue/Teachers

51%

Capital Fund3%

Debt Service7%

Bond (Includes Land & Bldg)

1%

Food Service5%

Activity1%

2014-15 Budget - Revenues by Fund

2013-2014 2014-2015 Funds Budget Budget

General $ 94,755,630 $ 85,135,219Teachers 125,244,370 139,800,943Capital Projects 4,418,000 9,218,549Operating Funds $ 224,418,000 $ 234,154,711Debt Service 20,400,000 19,960,000Bond 74,550,000 2,025,000Food Service 12,375,000 12,200,000Activity 3,600,000 4,000,000

Total $ 335,343,000 $ 272,339,711

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EXPENDITURE BUDGET

This table compares the 2013-14 expenditures budget to the 2014-15 expenditures budget. Major factors creating the increase are salary and benefit increases. In addition, the bond fund expenditures include $39.0 million from the April 2013 voter approved $71.65 bond issue.

REVENUE AND EXPENDITURE TRENDS AND PROJECTIONS

The District has budgeted for a $6.2 million increase in taxes and a $2.0 million increase in state aid for 2014-2015. The long range projections include expenditures increasing 2% to 5% annually.

The 2014-15 budget includes a $372,916 decrease in operating fund balance. This budget will result in a 16.50% operating fund balance reserve which will meet the 10% reserve requirement set by board policy.

General Fund28%


43%

Capital Fund3%

Debt Service8%

Bond (Includes Land & Bldg)

12%

Food Service5%

Activity1%

2014-15 Budget - Expenditures by Fund

2013-2014 2014-2015 Funds Budget Budget

General $ 85,089,580 $ 88,933,448 Teachers 133,581,779 136,072,219 Capital Projects 8,377,133 9,521,960 Operating Funds $227,048,492 $234,527,627 Debt Service 22,630,000 26,178,000 Bond 41,500,000 39,000,000 Food Service 12,175,000 12,150,000 Activity 3,600,000 4,000,000

Total $306,953,492 $ 315,855,627

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PROPERTY TAXES

Historically, property tax revenue has represented approximately 39-49% of total District operating revenues. Personal, Residential, Commercial, and Agricultural property are all subject to property tax assessment. The tax burden of an individual taxpayer is determined by applying the levy rate against each $100 of assessed valuation. As illustrated in the table below, the property tax on a $100,000 home is currently only $132.70 (20.7%) higher than in 2004.

Market Value Assessed Tax Levy Property Cumulative Year of Property Value Rate Tax Due Change

2014-15 100,000 19,000 4.0719 773.66 132.70 2013-14 100,000 19,000 3.9095 742.81 101.842012-13 100,000 19,000 3.6999 702.98 62.022011-12 100,000 19,000 3.6369 691.01 50.052010-11 100,000 19,000 3.6226 688.29 47.332009-10 100,000 19,000 3.6223 688.24 47.272008-09 100,000 19,000 3.6192 687.65 46.682007-08 100,000 19,000 3.6187 687.55 46.592006-07 100,000 19,000 3.5556 675.56 34.602005-06 100,000 19,000 3.3303 632.76 (8.21)2004-05 100,000 19,000 3.3735 640.97 -

BOND ISSUES

Currently, the District has bonds outstanding of approximately $348.7 million. In 2014-15, the District will pay $26,174,000 in principal and interest payments. All of the bond issues presently outstanding will be completely paid by 2034.

Series 2010-A and 2010-D bonds are Recovery Zone Economic Development Bonds with a 45% ARRA interest subsidy. Series 2010-B and 2010-E are Build America Bonds with a 35% ARRA interest subsidy. Series 2010-C are Qualified School Construction Bonds with a 96% ARRA interest subsidy.

Proceeds from the issuance of the 2013 and 2014-A bonds are funding several projects throughout the District including constructing new buildings and purchasing land, improving, repairing, renovating and acquiring buildings, including technology improvements and furnishing and equipping school buildings. Proceeds from the issuance of the 2014-B bonds are held in an escrow account to refund the 2006 bonds in 2016.

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Bond Issuance Original Issue Amt.

Interest Rate Outstanding Balance

May 1, 2005 29,280,000 4 – 5% 26,315,000May 15, 2006 96,500,000 4 – 5.25% 92,000,000February 1, 2008 6,970,000 4% 4,745,000May 15, 2010 – Series A 10,067,000 3.113% net 10,067,000May 15, 2010 – Series B 12,183,000 3.679% net 12,183,000September 9, 2010 – Series C 7,554,000 0.20% net 7,554,000September 9, 2010 – Series D 3,600,000 2.86% net 3,600,000September 9, 2010 – Series E 7,596,000 3.38% net 7,596,000March 1, 2011 9,000,000 5% 9,000,000March 28, 2012 28,265,000 2.0 – 4.0% 27,230,000October 15, 2013 45,000,000 4.0% – 5.0% 45,000,000April 1, 2014 – Series A 26,650,000 3.0% – 4.25% 26,650,000April 1, 2014 – Series B 76,800,000 1.5% – 5.0% 76,800,000Bonds Payable at June 30, 2014 $348,740,000

Taylor Durbin, 1st grade, Jeffries Tchr: Stacie Allen

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Our Vision:

Springfield Public Schools shall be a national leader in academic and student development. In addition to the mastery of basic skills, students shall be engaged in challenging academic programs designed to allow students to reach their highest potential.

District Goals and Indicators

Student Preparation – Students will be well-prepared to be successful in the academic and/or career pursuit of their choosing.

Student Engagement Academic Achievement Academic Rigor and Expectations Post-Graduate Readiness

Effective Use of Resources – The District will practice fiscally responsible management which clearly supports effective classroom instruction.

Market Competitiveness Resources Support Classrooms Safe and Healthy School Environment Learning Environment

Teacher Support – Teachers are provided the essential tools and support necessary to engage students and promote academic achievement.

Professional Development Administrative Support Instructional Time Community Support

MISSION STATEMENT

Springfield Public Schools exists for the academic excellence of all students.

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BOARD MEMBERS AND ADMINISTRATORS

BOARD OF EDUCATION

Dr. Denise Fredrick ................................................................................................. President Andy Hosmer ................................................................................................. Vice-President Annie Busch ............................................................................................................. Member Kris Callen ............................................................................................................... Member Gerry Lee ................................................................................................................. Member Bruce Renner ........................................................................................................... Member Tim Rosenbury......................................................................................................... Member

ADMINISTRATION

John Jungmann, Ed.D ................................................................................... Superintendent Teresa Bledsoe ................................................................. Director of Community Relations Carol Embree ............................................................. Chief Financial & Operations Officer Ben Hackenwerth, Ed.D ........................................... Associate Superintendent-Elementary Justin Herrell, Ed.D..................................................... Associate Superintendent-Secondary Parker McKenna ................................................................ Chief Human Resources Officer Marty Moore .......................................... Associate Superintendent of Educational Services

Justin Martin, Sophmore, Kickapoo Tchr: Brian DeClue

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Association of School Business Officials International

This Meritorious Budget Award is presented to

THE SCHOOL DISTRICT OF SPRINGFIELD R-XII

For excellence in the preparation and issuance of its school entity’s budget for the Fiscal Year 2013-2014.

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

Ron McCulley, CPPB, RSBO John D. Musso, CAE, RSBA President Executive Director

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16

The Organizational Section of the school budget document describes the District’s organizational and management structure as well as the policies and procedures governing its administrative and financial operations. In many ways, this section describes the District’s mission and how it is achieved.

17

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DISTRICT ENTITY

The legal name for the District is The School District of Springfield R-XII, Greene County, Missouri. The District was formed in 1867. The first regular meeting of the Springfield Board of Education was held on April 24, 1867. Mr. D.L. Gordon was elected the first Superintendent of Schools on August 13, 1867. The first high school graduating class was in 1872 and had two graduates.

The District is a legal body corporate and a political subdivision of the State of Missouri that may levy and collect taxes within the limitations of the Missouri state statutes.

SIZE AND SCOPE

*Projected Enrollments

The Springfield Public School District provides education for approximately 25,000 students in K-12. The District is the largest accredited district in Missouri and covers over 138 square miles. The boundaries of the District encompass the city of Springfield, Missouri and parts of the city of Battlefield and Greene County. The District’s enrollment was fairly stable over the last several years, until the 2007-2008 school year, when enrollment declined by 455 students. Since 2010 the District has seen gradual increases in enrollment. An increase of 264 students is projected for the 2014-2015 school year.

The District’s facilities currently include the following: 32 elementary (K-5), six middle (6-8), one intermediate (5-6), four combination (K-8), and five high (9-12) schools; one alternative school, one gifted school and two early childhood centers. In addition to these school buildings, the District owns and maintains seven support facilities providing administrative, operational, and educational services.

23,500

24,000

24,500

25,000

25,500

26,000

Enrollment - Historical & Projected

19

Personnel costs account for approximately 80% of the District’s operating expenditures. To provide support for the students, the District employs over 3,000 teachers, staff, support personnel and administrators. For the 2013-2014 school year, the student-to-teacher ratio for the District was 20:1. The 2014-2015 budget includes an increase of 46.95 positions.

REPORTING

Every district within the state of Missouri is required to file an Annual Secretary of the Board Report (ASBR) with the Missouri Department of Elementary and Secondary Education (DESE) by August 15 of each year. The ASBR must be subsequently updated to agree to the final audited financial reports.

Every district within the state of Missouri is required to file audited financial reports with DESE by December 31 of each year. The auditor’s management letter and a copy of the board minutes indicating approval of the audit report must also be submitted to DESE when available.

The District is required to submit a data collection form and reporting package to the Federal Audit Clearinghouse at the U.S. Bureau of Census within the earlier of thirty days from receipt of the audit report or nine months after the end of the audit period. The reporting package consists of the complete audit and a summary schedule of prior audit findings and a corrective action plan for current year audit. GOVERNANCE The District is governed by a Board of Education comprised of seven elected officials. Each director must be a voter of the District who has resided within the state for one year preceding election or appointment and who is at least 24 years of age. All directors hold their offices for three years and until their successors are duly elected and qualified.

The role of the Board of Education is to exercise general supervision over the District and to ensure that the schools are maintained as provided by the state statutes, the rules and regulations of the Missouri State Board of Education and the Missouri Department of Elementary and Secondary Education, and the policies, rules, and regulations of the District. In addition, the Board is accountable to the electorate and is responsive to the educational needs and the imposed financial constraints of the District.

Leigh Smith, Junior, Kickapoo HS Tchr: Holli Dunn

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MEASUREMENT BASIS OF ACCOUNTING

The District uses the modified accrual method in accounting for revenues and expenditures for both accounting and budgeting. This basis of accounting is used for all governmental type funds of the District. Revenues are recognized in the accounting period in which they become susceptible to accrual that is both measurable and available. Expenditures are recorded when the liability is incurred.

CLASSIFICATION OF REVENUE AND EXPENDITURES

The Missouri Department of Elementary and Secondary Education has adopted a system of accounting for the classification of revenue and expenditures based on generally accepted accounting principles. Revenues and expenditures are classified by a combination of three dimensions: fund, function, and object. The revenue function code identifies the source of the revenue, such as local, county, state, or federal. The revenue object code identifies the specific source of revenue, such as taxes, student activities, or grants. The expenditure function code describes the action, purpose, or program for which activities are performed. The expenditure object code identifies the service or commodity obtained such as salaries, supplies, or travel.

Annually, the District is required to report to DESE revenue by object and expenditures by function and object. Accordingly, revenue and expenditures are presented in these formats in the following pages.

Avery Sauceda,, 3rd grade, Sherwood Tchr: Heidi Stagner

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REVENUE BY FUNCTION AND OBJECT

5100 Local Revenue

5111 Current Taxes – Taxes on real and personal property within the district for the current year. 5112 Delinquent Taxes – Revenue from prior year real and personal property taxes. 5113 School District Trust Fund (Proposition C) - Amounts received from the state from a one

cent state sales tax. 5114 Financial Institution Tax – Taxes levied on the intangible assets of financial institutions. 5115 M&M Surtax – Surcharge on commercial real estate to replace revenue lost with the

elimination of the merchants & manufacturing businesses’ inventory tax. 5116 In Lieu of Tax – Amounts received for property taken off the tax rolls. 5131 Transportation Fees from Patrons – Amounts received from parents for transportation of

students in the District. 5140 Earnings on Investments – Interest earned on deposits and investments. 5151 Sales to Pupils - Amounts received from pupils for the sale of meals served under the

National School Lunch and Breakfast Programs. 5161 Sales to Adults - Amounts received from adults for the sale of meals served under the

National School Lunch and Breakfast Programs. 5165 Food Service - Non-Program - Amounts received from special Milk Program milk sales,

the sale of extra milk, ala carte, snack bar, vending, banquets, after school snack program, etc.

5170 Student Activities – All revenue from student activities. 5181 Community Services – Revenues from activities performed by the District as community

services, not directly related to providing an education for pupils. 5190 Other Local Revenue – All other revenue from local sources not covered by the above

revenue codes.

5200 County Revenue

5211 Fines, Escheats, Etc. – Revenue from Greene County for fines, foreclosures and unclaimed taxes.

5221 State Assessed Utilities – Levy revenue on the assessed valuation of railroad and utility properties as assessed by the state.

5222 County Stock Insurance Fund – Proceeds of taxes paid by domestic insurance companies on premiums written.

5300 State Revenue

5311 Basic Formula - State Monies - Amounts received from the State Foundation Formula (the calculated apportionment amount plus or minus prior year corrections). Excludes Classroom Trust Fund and Federal Budget Stabilization Fund.

5312 Transportation - Amounts received from the state for transportation of school children. 5314 Early Childhood Special Education - Amounts received from the state to provide for early

childhood special education programs.

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5319 Basic Formula - Classroom Trust Fund - Amounts received from the Gaming portion of funding for the State Foundation Formula.

5324 Education Screening Program/PAT – Revenue to provide for Early Childhood Screening and Parents as Teacher programs.

5332 Career Education - Amounts received from the state that represent reimbursement for career and technical education.

5333 Food Service – Revenue from state for school lunch programs. 5369 Residential Placement/Excess Cost – Amounts received for children in residential

placements through the MO Dept. of Mental Health or Division of Family Services. 5381 High Need Fund-Special Education – Reimbursement for expenditures made on behalf of

students with disabilities when the current expenditure per eligible pupil exceeds three times the District’s average.

5397 Other State Revenue – All other revenue from the state not covered by the above revenue codes.

5400 Federal Revenue

5412 Medicaid – Reimbursement for Medicaid services. 5418 ROTC – Reimbursement for reserve officer training programs. 5437 IDEA Grants – Amounts received through special competitive grants or state initiatives

from the Individuals with Disabilities Education Act (IDEA) set-aside funds. 5441 Individuals with Disabilities Education Act – Amounts received through the Individuals

with Disabilities Education Act (IDEA) grant for providing special education and related services to students with disabilities.

5442 Early Childhood Special Education (ECSE) – Amounts received for ECSE programs. 5445 School Lunch Program – Amounts received directly through DESE for the National Food

Lunch Program. 5446 School Breakfast Program – Amounts received directly through DESE for the National Food

Breakfast Program. 5448 After-School Snack Program - Amounts received through the state for the After School

Snack Program. 5449 Fresh Fruits and Vegetable Program - Amounts received through the state for the

USDA Fresh Fruits and Vegetable Program. 5451 Title I – Amounts received through the Federal Title I programs. 5459 Twenty-First Century Grant - Amounts received through the state to create

centers during non-school hours for grades K-12, which provide students with academic enrichment opportunities, as well as additional activities designed to complement their regular academic program.

5462 Title III, ESEA - English Language Acquisition and Academic Achievement - Amounts received through the state for teaching English to limited English proficient children and for immigrant children.

5465 Title II, Part A & B, ESEA - Teacher and Principal Training and Recruitment Fund/Mathematics and Science Partnerships - State funds used to improve teacher and principal quality, increase the number of highly qualified teachers and principals and improve the academic achievement of students in mathematics and science.

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5472 Child Care Development Fund Grant – Federal dollars received through the MO Dept. of Health, and disbursed by DESE for activities, development of curriculum, or other needed services.

5477 Federal Emergency Mgt Agency (FEMA) Funds – Amounts received from the federal government passing through the State Emergency Management Agency.

5481 Summer Food Program – Amounts received from the MO Dept. of Health and not a part of the regular food service program.

5497 Other Federal Revenue – All other federal revenue not covered by the above revenue codes. Other Revenue 5611 Sale of Bonds - Amounts received as principal from the sale of bonds. 5641 Sale of School Buses - Amounts received from the sale of school buses. 5651 Sale of Property – Amounts received from the sale of real and personal property. 5692 Refunding Bonds – Proceeds from a refunding of general obligation bonds. 5830 Contracted Educational Services – Contracted services from other districts.

EXPENDITURES BY FUNCTION The expenditure functions of the districts in the state of Missouri are categorized into five broad areas: Instruction, Support Services, Community Services, Facilities Acquisition and Construction, and Debt. Each of these categories is further classified into sub-functions based on schools, programs, services, and areas of responsibility. 1000 Instruction – Instruction includes the activities dealing directly with the teaching of pupils or the interaction between teachers and pupils. Teaching may be provided for pupils in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. Also included are the activities of aides or assistants who assist in the instructional process. 2000 Support Services – Support services are those services which provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction, and to a lesser degree, community services. Support services exist as adjuncts for the fulfillment of instructional objectives. 3000 Community Services – Community services consist of those activities concerned with providing community services to the community as a whole or for some segment of the community.

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4000 Facilities Acquisition and Construction Services – Those activities concerned with the acquisition of land and buildings, remodeling buildings, the construction of buildings and building additions, initial installation and extensions of service systems, and other built-in equipment and improvements to sites.

5000 Long and Short Term Debt – Activities servicing the debt of the District. EXPENDITURES BY OBJECT

The expenditure object code identifies the service or commodity obtained such as salaries, supplies, or travel. Listed below are the six major expenditure object categories.

6100 Salaries – Amounts paid to employees of the District who are considered to be in a position of permanent nature or hired temporarily. This includes gross salary for services rendered while on the payroll of the District.

6200 Employee Benefits – Amounts paid by the District for benefits on behalf of the employees. These amounts are not included in the gross salary, but are over and above. Such expenditures are fringe benefits and, while not paid directly to the employees, nevertheless are part of the cost of employment.

6300 Purchased Services – Amounts paid for services rendered by personnel who are not on the payroll of the District and for other services which the District may purchase. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided in order to obtain the desired result.

6400 Supplies and Materials – Amounts paid for material items of an expendable nature that are consumed, worn out, deteriorated by use, or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

6500 Capital Outlay – Expenditures for the acquisition of capital assets or additions to capital assets. They are expenditures for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, and equipment.

6600 Long and Short Term Debt – Expenditures for the retirement of debt, the payment of interest on debt, and the payment of fees.

Dexter Bahl, 3rd grade, Sherwood Tchr: Heidi Stagner

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THE BUDGET PROCESS The school budget is an instrument which provides a definite financial policy for the direction of District business operations. It provides a detailed outline of the probable expenditures and the anticipated receipts during a specified period of time. The budget is one of the most important legal documents of a school district. It is not a static document but rather a working document that changes through board approved budget amendments throughout the year as actual financial data changes. To provide direction for the development of the annual budget, the Board of Education has adopted a budget policy that recognizes the District’s goals (which have been formalized in the SP5 Plan), and provides for the implementation and management of the budget. This includes the requirement that the budget for the operating funds balance revenues and expenditures so that the operating funds reserve at the close of the subsequent year is no less than ten percent (10%).

BOARD POLICY ON THE BUDGET

Annual Budget (Board Policy DB) One of the primary responsibilities of the Board of Education is to secure adequate funds to conduct a quality program of education in the school district. The annual school budget represents a written document presenting the Board's plan for allocation of the available financial resources into an explicit expenditure plan to sustain and improve the educational function of the school district. It is a legal document describing the programs to be conducted during the fiscal year and is the basis for the establishment of tax rates for the district.

The planning and preparation of the budget is a continuing process. It must involve a number of people who have knowledge of the educational needs of the community and who can provide accurate data in regard to the financial potential of the district. Members of the Board, citizens, students and professional and support staff members should be involved in the planning process, which culminates in the preparation of the budget document. The superintendent will establish procedures that seek input from the appropriate people on budgetary needs and that consider the priorities established by the Board.

The Board designates the superintendent to serve as the budget officer of the district. As budget officer, the superintendent will direct the planning and preparation of the budget and will submit it to the Board for approval. The superintendent will present to the Board a tentative budget proposal

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for the following year and will present the final budget proposal before the new fiscal year begins, as provided by law.

The Board may revise the items contained therein and will at that meeting adopt the portion of the budget dealing with the salary schedule and the needed tax rate for the district. Should the adopted budget require an increase in the tax levy above the authorized level that the Board may levy, the tax levy increase shall be presented to the voters for approval. The budget shall be appropriately adjusted if the voters fail to pass the tax levy increase. The Board will conduct at least one public hearing regarding the proposed budget and taxation rate.

The annual budget document shall present a completed financial plan for the ensuing fiscal year and shall include at least the following statutory requirements:

A budget message describing the important features of the budget and major changes fromthe preceding year.

Estimated revenues to be received from all sources for the fiscal year, with a comparativestatement of actual or estimated revenues for the two years next preceding, itemized by year,fund and source.

Proposed expenditures for each department, office and other classification for the fiscal year,with a comparative statement of actual or estimated expenditures for the two years preceding,itemized by year, fund, activity and object.

The amount required for the payment of interest, amortization and redemption charges onthe debt of the school district.

A general budget summary.

In no event shall the total proposed expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the fiscal year. Upon the recommendation of the superintendent, the Board will approve a system of internal accounting to ensure proper financial accounting of revenues and expenditures.

The adopted budget of the Springfield R-XII School District serves as the control to direct and limit expenditures in the district. Overall responsibility for assuring control rests with the superintendent, who will establish procedures for budget control and reporting throughout the district.

The total amounts that may be expended during the fiscal year for the operation of the school district are set forth in the budget. The total budgeted expenditure for each program is

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the maximum amount that may be expended for that classification of expenditures during the school year unless a budget transfer is recommended by the superintendent and is approved by the Board.

The Board will review the financial condition of the district monthly and shall require the superintendent to prepare a monthly reconciliation statement. This statement will show the amount expended during the month, total (to date) for the fiscal year, receipts and remaining balances in each fund. This statement will be used as a guide for projected purchasing and as a guide for budget transfers.

During the fiscal year the superintendent may transfer any unencumbered balance or portion thereof from the expenditure authorization of one account to another, subject to limitations provided bystate laws and approval by the Board.

All moneys received by the school district shall be disbursed only for the purposes for which they are levied, collected or received.

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BUDGET DEVELOPMENT PROCESS

The development of the annual budget for Springfield Public Schools is a combined effort of the Board of Education, District administration, school staff, and the public. The process can be separated into four distinct segments: planning, preparation, adoption, and implementation. Driving the process are two objectives. The first is to provide every child in the District with a quality education. The second is to utilize the resources available to the District in the most efficient and effective manner. The result of this process, the annual budget, is a detailed analysis of the District’s revenues and expenditures developed to support educational programs and services.

BUDGET PLANNING

The planning process for the annual budget begins soon after the adoption of the prior year’s budget. A budget calendar is developed detailing key activities and deadlines in the budget process. This calendar is used throughout the year to monitor the District’s progress in the development of the subsequent year’s budget.

BUDGET PREPARATION

Preparation for the annual budget begins in January of the prior school year. At that time, preliminary revenue and expenditure projections are developed for the current year and the subsequent year. These projections are used in developing a “roll-ahead” budget for the subsequent year which provides the District with a first look at the new year budget. Meetings are then held with the Board of Education, District administration, school staff, and the public to arrive at a final budget draft. Concurrently, budget packets, which include budget instructions and technology and equipment request forms, are sent to the department administrators. The administrators complete the packets for the new year budget and enter their budget requests into the financial software system.

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Capital expenditure projects funded from bond proceeds are budgeted upon voter approval of the bonds. Projects are carried forward annually until they are completed. Major repair funds are allocated annually by priority for projects included on the District’s major repairs list.

BUDGET ADOPTION

In March, the preliminary budget is provided to the Board for review. The Board reviews the budget and approves the preliminary budget. The Board may request modification of the preliminary budget at this time and any time prior to official adoption. Final adoption of the budget occurs in June.

BUDGET IMPLEMENTATION

Upon approval of the budget, the Finance Department makes the new year budget available for use by the District.

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BUDGET MANAGEMENT PROCESS

BUDGET MONITORING

Throughout the fiscal year, two-way communication is maintained between the Finance Department and the various budget administrators. Since events change throughout the year, budget administrators will periodically need to increase a budget item. What results is a “give and take” approach to the request for additional budget amounts. First, the administrator’s entire function is reviewed for areas that might have excess budget amounts. If it is determined that there are excess budget amounts, then a budget transfer is completed to move the excess budget amount needed to fill the request. If it is determined that the administrator’s function has no excess budget amount, then other functions are reviewed for excess budget amounts. Finally, if these reviews reveal no excess budget amounts, then a budget modification request is submitted to the Board for approval.

Monthly, a report is provided to the Board indicating actual performance compared to budget. In addition, the Finance Department reviews actual performance compared to budget on a continuing basis. As the year progresses, this review increases in focus to the extent that over the last few months of the fiscal year the budget is reviewed on a line item by line item basis.

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SUMMARY OF SIGNIFICANT

ACCOUNTING POLICIES

The School District of Springfield R-12 (the District) was established under the Statutes of the State of Missouri. The District operates as a "six director" district (with seven members of the Board of Education) as described in RSMo Chapter 162.

A. REPORTING ENTITY

The financial reporting entity consists of (a) the primary government, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. Financially accountable means the primary government is accountable for the component unit and the primary government is able to impose its will or the component unit may provide financial benefits or impose a burden on the primary government. In addition, component units can be other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. Based upon the application of these criteria, the District has determined that no other outside agency meets the above criteria and, therefore, no other agency has been included as a component unit in the District’s financial statements. In addition, the District is not aware of any entity which would exercise such oversight that would classify the District as a component unit of the entity.

B. BASIS OF PRESENTATION

The District’s basic financial statements consist of government-wide statements including a Statement of Net Position, a Statement of Activities, and fund financial statements which provide a more detailed level of financial information.

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Government‐Wide Financial Statements

The Statement of Net Position and the Statement of Activities display information about the District, the primary government, as a whole. These statements include the non-fiduciary financial activities of the District. The effect of interfund activity of the internal service fund has been eliminated from these statements. These statements report activities of the District that are governmental (i.e. generally supported by taxes and intergovernmental revenues). Fiduciary funds are not included in the government-wide financial statements.

The Statement of Net Position presents the financial position of the District’s governmental activities at year-end. The Statement of Activities presents a comparison between direct expenses and program revenues for each program or function of the District’s governmental activities. Direct expenses are those that are specifically associated with a service, program, or department and therefore clearly identifiable to a particular function. Program revenues include charges paid by the recipient of the goods or services offered by the program and grants and contributions, (including related investment earnings) that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues are presented as general revenues of the District. The comparison of direct expenses with program revenues identifies the extent to which each governmental function is self-financing or draws from the general revenues.

Fund Financial Statements

The District maintains fund accounting in order to aid financial management and to demonstrate legal compliance. Fund financial statements are designed to present financial information of the District at a more detailed level. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds. The focus of governmental fund financial statements is on major funds. Each major fund is presented in a single column. The fiduciary funds are reported by fiduciary fund type.

Governmental Funds

Governmental fund reporting focuses on the sources, uses, and balances of current financial resources. Expendable assets are assigned to the various governmental funds according to

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the purposes for which they are to be used. Current liabilities are assigned to the fund from which they will be paid. The difference between governmental fund assets and liabilities is reported as fund balance. The following are the District’s principal governmental funds:

General (Incidental) Fund: Accounts for general activities of the District.

Special Revenue (Teachers') Fund: Accounts for expenditures for certificated employees involved in administration and instruction. It includes revenues restricted by the State for the payment of certificated salaries.

Debt Service Fund: Accounts for the accumulation of resources for, and the payment of principal, interest, and fiscal charges on general long-term debt.

Capital Projects Fund: Accounts for the proceeds of long-term debt and other revenues designated for acquisition or construction of major capital assets and other capital outlay purchases required by law or the State of Missouri Department of Elementary and Secondary Education (DESE) regulations to be reported in the Capital Projects Fund.

Proprietary Funds

Proprietary funds include enterprise and internal service funds. Enterprise funds account for ongoing organizations and activities which are similar to those often found in the private sector. The measurement focus is upon the determination of change in net assets. Internal service funds are established to account for services furnished by a department of the District to other departments on a cost reimbursement basis. The District’s only proprietary fund is the following internal service fund:

Self-Insurance Health Fund: Accounts for transactions of the District’s self-funded medical plan.

Fiduciary Funds

Fiduciary fund reporting focuses on net assets and changes in net assets. The fiduciary fund category is split into four classifications: pension or other employee benefit trust funds, investment trust funds, private-purpose trust funds, and agency funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of changes

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in net assets. The District has no agency funds. The District’s only fiduciary fund is the following private-purpose trust fund:

Private-Purpose Trust Fund: Accounts for activities that are not District programs but are programs sponsored by private organizations or other governments. Although the District serves as fiscal agent, the funds received and held under these programs are not available to support the District’s activities and programs but are received and held for the benefit of individuals, private organizations, or other governments participating in the sponsored programs. The program accounted for within this fund is the Missouri Reading Initiative.

C. MEASUREMENT FOCUS/BASIS OF ACCOUNTING

The financial statements of the District have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to local governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

The measurement focus establishes the basis of accounting. The basis of accounting determines when transactions are recorded in the financial records and reported in the financial statements. Differences in the accrual and the modified accrual basis of accounting arise in the recognition of revenue, recording of deferred revenue, presentation of expenses versus expenditures, and recording of long-term liabilities. Governmental fund financial statements include a reconciliation with brief explanations to better identify the relationship between the government-wide financial statements and the governmental fund financial statements.

The government-wide financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when the related liability is incurred regardless of the timing of related cash flows.

The governmental fund financial statements are prepared using a flow of current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to pay current

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liabilities. The District considers revenues to be available if they are collected within 60 days after the end of the current fiscal period.

Property taxes, state and federal grants, and interest associated with the current fiscal period are all considered to be susceptible to accrual.

Expenditures are recorded when the liability is incurred except for claims and judgments, compensated absences, and interest on long-term debt which are recorded when normally expected to be liquidated with expendable available financial resources. Proceeds from issuance of long-term debt are recognized when received and payment of long-term debt principal is reported as an expenditure when paid. Capital asset purchases are recorded as expenditures and depreciation is not recognized.

Nonexchange transactions (in which the District receives value without directly giving equal value in return) include property taxes, grants, entitlements and donations. Revenues from property taxes are recognized in the period for which the taxes are levied. Revenues from grants, entitlements, and donations are recognized when all eligibility requirements imposed by the provider have been satisfied.

Eligibility requirements include timing requirements (which specify the year the resources are required to be used or the year when use is first permitted), matching requirements, and expenditure requirements, (in which the resources are provided to the District on a reimbursement basis). On the modified accrual basis, revenues from non-exchange transactions must also be available before they are recognized.

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Proprietary funds distinguish between operating revenues and expenses from non-operating items. Operating revenues and expenses normally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the District’s internal service fund are District and employee contributions. Operating services of this internal service fund include benefit payments, insurance premiums, and administrative costs. Investment income is reported as non-operating revenue.

D. CASH AND CASH EQUIVALENTS

The District considers all liquid investments with original maturities of three months or less to be cash equivalents. At June 30, 2014, cash equivalents consisted primarily of certificates of deposits.

E. RECEIVABLES

State and Federal receivables reflect reimbursements due for program grant expenses and outlays incurred but unreimbursed at June 30, 2014.

F. INVENTORIES

Inventories consist of supplies held for consumption. Inventories are presented in the government-wide financial statements at the lower of cost, determined on a first-in/first-out basis or market and are expensed when used. Inventories of the governmental funds are presented in the fund financial statements at the lower of cost determined on a first-in/ first-out basis, or market and recorded as expenditures when purchased. Reported inventories are equally offset by a fund balance reserve in the fund financial statements to indicate, they are unavailable for appropriation.

G. CAPITAL ASSETS

General capital assets are those assets not specifically related to activities reported in the proprietary funds. These assets generally result from expenditures in the governmental funds. These assets are reported in the governmental activities column of the Government-wide Statement of Net Position but are not reported in the Balance Sheet -Governmental Funds.

Capital assets are recorded at cost, (or estimated historical cost), and updated for additions and retirements during the year. Donated capital assets are recorded at their estimated fair

Allyson Nottle, 3rd grade, Sherwood Tchr: Heidi Stagner

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value as of the date received. Improvements are capitalized while the costs of normal maintenance and repairs that do not add to the value of the asset or materially extend an asset’s life are not capitalized.

The District does not possess any material amounts of infrastructure capital assets, such as sidewalks and parking lots. Such items are considered to be part of the cost of buildings or other improvable property.

Capital assets not being depreciated include land and construction in progress. Improvements are depreciated over the remaining useful lives of the related capital assets. Since surplus assets are sold for an immaterial amount when declared as no longer needed for public school purposes, no salvage value is taken into consideration for depreciation purposes. Depreciation is computed using the straight-line method over the estimated useful life of the asset. The District has established capitalization thresholds and estimated useful lives as follows:

Description Capitalization

Threshold Estimated

Useful Lives in Years Land All ---Construction in Progress $ 100,000 --- Buildings and improvements $ 100,000 20 - 40 Vehicles $ 5,000 3 - 5 Buses $ 5,000 8 Equipment $ 1,000 3 – 15 Library collections All 7 Textbooks Adoption 7

For textbooks, the District capitalizes by the aggregate cost of the textbook adoption. Retirements are recognized when replaced by a new adoption. For library collections, the District capitalizes the aggregate purchases for the year. Retirements are reflected on a first-in/first-out basis.

H. INVESTMENTS AND CASH POOLS

The District maintains an investment pool that is available for use by all funds except the Debt Service Fund and the bond proceeds portion of the Capital Projects Fund. Debt Service Funds are required by Section 165.011 RSMo. to maintain separate cash and investment accounts. The pool consists of an interest bearing sweep account, certificates of deposit, U. S. Treasury, agency and instrumentality fixed-rate securities, and the Missouri Securities Investment Program (an unregulated external investment pool). Each fund’s equity in this pool is included in investments. The District also maintains a pooled checking account for the District’s disbursements. Each fund’s equity in this pool is included in cash. In addition, other cash and investments are separately held by the District’s funds.

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Investments in U.S. Treasury, agency and instrumentality obligations with a remaining maturity of one year or less at time of acquisition and in nonnegotiable certificates of deposit are carried at amortized cost. All other investments are carried at fair value. Fair value is determined using quoted market prices for all investments carried at fair value other than equity in the Missouri School District Direct Deposit Program and the Missouri Securities Investment Program (unregulated external investment pools in which participation is voluntary). Fair value of the equity in the Missouri School District Direct Deposit Program and the Missouri Securities Investment Program is the same as the value of the pool shares determined using the fair value of each pool’s underlying investment portfolio.

Investment earnings include interest income and the net change for the year in the fair value of investments carried at fair value. Investment income earned in the pooled accounts is allocated to the participating funds in proportion to the average balances in each fund. Other investment income is assigned to the funds with which the related investment asset is associated.

I. UNEARNED REVENUE

Unearned revenue represents advances on state and federal grants for which the District has not yet met all of the applicable eligibility requirements.

J. COMPENSATED ABSENCES

It is the District’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Accumulated vacation and sick pay benefits (within limits set by Board of Education policy) which are unused and vested to the employee are payable upon termination. Sick pay is accrued in the government-wide financial statements for the amount of sick pay benefits accumulated at year end. Compensated absences are only reported in the governmental funds once they have matured. A liability for the sick pay benefits is not reported in the governmental funds as the fund liability is not incurred under the modified accrual basis of accounting until the period in which the amounts are normally expected to be liquidated.

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K. BOND ISSUE COSTS AND BOND PREMIUM/DISCOUNT

Bond issue costs are expensed when they occur. Premiums and discounts on bond issues are amortized using the interest method over the number of years the bond issue is outstanding. Bond premiums (net of accumulated amortization) are reported in the statement of net assets as a liability. Bond discounts (net of accumulated amortization) are reported as an asset in the statement of net assets.

L. ACCRUED LIABILITIES AND LONG‐TERM OBLIGATIONS

All payables, accrued liabilities, and long-term obligations are reported in the government-wide financial statements and all payables, accrued liabilities, and long-term obligations payable from proprietary funds are reported in the proprietary fund financial statements. In general, governmental fund payables and accrued liabilities (that once incurred are paid in a timely manner and in full from current financial resources) are reported as obligations of the funds. However, claims and judgments, compensated absences, special termination benefits, and contractually required pension contributions that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are normally expected to be paid with expendable available financial resources. Bonds are recognized as a liability in the fund financial statements when due.

M. NET POSITION

Net Position represents the difference between assets and liabilities. Net assets invested in capital assets (net of related debt) consist of capital assets (net of accumulated depreciation) reduced by the outstanding balances of any borrowings used for the acquisition, construction, or improvement of those assets. Net Position is reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the District or through external restrictions imposed by creditors, grantors, or laws/regulations of other governments. The District applies restricted resources when an expense is incurred and both restricted and unrestricted net assets are available.

Dakota Fulks, 7th grade, Cherokee MS Tchr: Kristin Sholtis

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BOARD OF EDUCATION

ABOUT THE SCHOOL BOARD

School Board members must be a resident of the school district and have resided within the state for one year at the time of election or appointment and be at least 24 years of age. The term of a member is three years. The Board has full legislative authority and control of the District as provided for in state law.

The Springfield R-XII Board of Education meets twice a month at 5:30 p.m. at the Kraft Administrative Center, 1359 E. St. Louis Street.

All meetings are recorded live in digital format and posted on the district website the day after the meeting.

Agendas are available prior to Board meetings and are posted on the District web site http://www.springfieldpublicschoolsmo.org/pages/SPSMO/DistrictInfo/Board_of_Education the Saturday before the Tuesday meeting.

Community members are welcome to comment on Board items at each meeting. However, requests to speak should be submitted prior to the beginning of the meeting. Forms are available at the door. Comments are limited to five minutes for topics related to agenda items and three minutes for items unrelated to the agenda.

Correspondence to school board members may be directed to Board secretary Kathy Looten, 1359 E. St. Louis Street, Springfield, MO 65802, or via email at [email protected]

BOARD AGENDAS

Agendas for the Board study sessions and meetings culminate several weeks of work, study, and review by Board members and staff. On the Thursday preceding the Study Session the Board members can access the agenda with background information on each item through BoardDocs at http://www.boarddocs.com/mo/sps/Board.nsf. Between then and the Study Session, Board members review the material and, if needed, seek additional information or clarification from the Superintendent. Full discussion occurs and a “sense of board” is established at the Study Session. Official action is usually not taken at a Study Session but it may be if circumstances dictate. An agenda is again available the Thursday prior to the Regular Meeting where official action is taken and additional discussion may develop. The Study Session is typically the first Tuesday of the month and the Regular Session is typically the third Tuesday of the month.

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Gerry Lee—Program Manager for a national utilities training and education foundation focusing on leadership and regulatory issues. Received his Master’s in Busi-ness Administration. Current term expires in 2016.

Dr. Denise Fredrick—President of the Board. Dr. Fredr ick is a science education consultant. For-mer administrator and teacher in the Springfield Public Schools. Earned her doctoral degree at Saint Louis University in Educa-tional Leadership and completed her undergraduate and graduate degrees in secondary education at Missouri State University. Cur-rent term expires in 2017.

Bruce Renner—Retired as Coordina-tor of Special Education/Compliance at Missouri State University. Current-ly a part-time instructor at Ozarks Technical College. Received his Mas-ter’s in Education from the University of Missouri-Columbia. Current term expires in 2015.

Andy Hosmer—Attorney with Hosmer, King & Royce, LLC. Earned his Bachelor’s degree in Psychology from the University of Missouri—Columbia and Juris Doctor degree from New York University School of Law. Current term expires in 2015.

Kris Callen—Ms. Callen is cur-rently the community engagement coordinator for Thrivent Financial for Lutherans. Graduated from Michigan State University with a Bachelor’s degree in Manage-ment. Current term expires 2015.

Tim Rosenbury—-Local architect. Graduated with a bachelor of archi-tecture from Mississippi State Uni-versity. Chairman of the board for Butler, Rosenbury and Partners. Current term expires in 2017.

Annie Busch—A former executive director of the Springfield-Greene County Library District. Earned her master’s degree in library science from the University of Columbia. Current term expires in 2016.

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Dr. John Jungmann Superintendent Phone: 417-523-0130 E-mail: [email protected] Fax: 417-523-0196

Ms. Teresa BledsoeCommunity Relations DirectorPhone: 417-523-0019 E-mail: [email protected] Fax: 417-523-0183

Ms. Carol Embree Chief Financial & Operations Officer Phone: 417-523-0159 E-mail: [email protected]: 417-895-2007

Dr. Ben HackenwerthAssoc Supt--Elementary Phone: 417-523-0088 E-mail: [email protected]: 417-523-0184

Dr. Justin Herrell Assoc Supt – Secondary Phone: 417-523-0062 E-mail: [email protected]: 417-523-0043

Parker McKenna Human Resources Director Phone: 417-523-0001 E-mail:[email protected]: 417-523-0197

Marty MooreAssociate Superintendent Educational Services Phone: 417-523-0014 E-mail: [email protected]: 417-895-2007

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Springfield Public Schools Organizational Chart – 201 Superintendent’s Cabinet & Direct Reports Board of

Education

Superintendent Dr. John Jungmann

Associate Superintendent -

Educational Services Mrs. Marty Moore

Director, Curriculum, Instruction & Assessment

Mrs. Allison Pilley

Director, Information Technology

Mr. Rick Green

Director, Professional Learning

Mrs. Kathy Gross

Director, Quality Improvement & Accountability

VACANT

Director, Information Literacy

Dr. Robyn Hagerman

Director, Talent Initiatives

Dr. Brady Quirk


Secondary Operations Dr. Justin Herrell

Director, Athletics/Student

Activities Mr. Mark Fisher

Director, Alternative Education

Mr. Justin Dickenson

Director, Secondary Operations

Mr. Dave Schmitz

Director, School Police Services

Mr. Tom Tucker

Director, Special Services

Mrs. Amy Krause

Manager, Diversity & Inclusion

Coordinator, Secondary Operations

Facilitator - Secondary Operations


Elementary Operations Dr. Ben Hackenwerth

Director, Federal Programs

Mr. Brian Hubbard

Director, Elementary Operations

Dr. J. Anderson

Director, Gifted Education

Mrs. Lenae Lazzelle

Director, Early Childhood/PAT Mrs. Missy Riley

Managers: Guidance & Counseling

Health Services Coordinators:

504 Compliance Elementary Operations

Director, Communications

Ms. Teresa Bledsoe

Chief Human Resources Officer

Mr. Parker McKenna

Director, Talent Initiatives

Dr. Brady Quirk

Manager, Employment & Labor Relations

Mr. Shane Wagoner

Manager, Total Rewards Mrs. Jana Roberts

Manager, Diversity & Inclusion

Mr. Lawrence Anderson

Chief Financial & Operations Officer Ms. Carol Embree

Director, Business Operations

Mr. Scott Wendt

Director, Finance Mr. John Everest

Manager, Risk Management

Mrs. Nancy Ragains

Executive Office Liaison & Board Secretary Mrs. Kathy Looten

Internal Auditor Mr. Wayland Mueller

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School Locations and High School Boundaries

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Budgets are financial planning and decision-making documents. The Financial Section is the heart of the school budget document. The budget financial schedules present the proposed and adopted budgets for the District compared with the results of past budget plans.

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FINANCIAL SECTION OVERVIEW

The Missouri Department of Elementary and Secondary Education (DESE) adopted a system of accounting for the classification of revenue and expenditures based on generally accepted accounting principles. Revenues and expenditures are classified by a combination of three dimensions: fund, function, and object. The revenue function code identifies the source of the revenue, such as local, county, state or federal. The revenue object code identifies the specific source of revenue, such as taxes, student activities, or grants. The expenditure function code describes the action, purpose, or program for which activities are performed. The expenditure object code identifies the service or commodity obtained such as salaries, supplies, or travel.

Annually, the District is required to report to the Missouri DESE on revenue by object and expenditures by function and by object.

SIGNIFICANT REVENUE SOURCES

Property Taxes – These are funds derived from taxing the assessed values of real and personal property within the District based upon the authorized tax levy. The growth in property taxes has been budgeted at 7.0% above what was received in the prior year.

Sales Taxes – These are funds received from the state based upon the portion of the state sales tax appropriated to school districts. Sales taxes have been budgeted at a 0.7% increase from what was received in the prior year.

Basic Formula – Amount received from the state based upon the State Foundation Formula. Inputting projected variables into the formula for 2014-15 resulted in an increase of 6.5% from what was received in the prior year.

Classroom Trust Fund – Amount received from the state based upon the State Foundation Formula attributable to gaming proceeds. Again, inputting projected variables into the formula for 2014-15 resulted in a decrease of 1.2% from what was received in the prior year.

Carter, 4th grade, Wilder Tchr: Heather Nimmo

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Grants – Funds received from various local, state, and federal sources for projects or activities that have a defined scope of work or objectives. Grant revenue was budgeted with an increase for 2014-15 primarily due to expected FEMA proceeds for construction projects.

SIGNIFICANT EXPENDITURE CATEGORIES

Salaries – Amounts paid to employees for services rendered. The budgeted increase of 2.6% resulted from the salary adjustments given to District employees and the addition of employees.

Benefits – Amounts paid on behalf of employees for retirement, Medicare, medical insurance, workers compensation, and unemployment compensation. The budgeted increase of 1.5% resulted from the salary adjustments given to District employees.

Purchased Services – Services that are professional and technical in nature. These expenditures are budgeted to increase by 7.3%. This increase was due to the increase in purchased services costs, staffing levels and curriculum services.

General Supplies – Expenditures for all supplies for the District. Supply costs are expected to increase 8.8%. This increase is due to the increase in utility costs, supply costs and staffing levels.

Capital Outlay – Expenditures for the acquisition of fixed assets or additions to fixed assets including land, buildings, and major equipment. The decrease of 6.5% is budgeted to occur primarily in the Capital Projects Fund to reflect the 2013 bond project work.

FUND BALANCE

The fund balance changes from 2006 thru 2015 are mainly due to the impact of a voter approved $96.5 million bond issuance in 2006, a voter approved $50.0 million bond issuance in 2009, a voter approved $71.65 in 2014, and a $76.8 million refunding bond issued in 2014 that will pay off the 2006 bonds in 2016 and the associated debt service bond changes.

The July 1, 2014 fund balances in this section are based on the estimate of actual ending fund balance for the 2014 fiscal year when the FY15 budget was approved in June of 2014.

Shayna Atherton, 4th grade, Jeffries Tchr: Stacie Allen

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2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

General Fund $85,828,848 $84,978,591 $89,810,692 $94,755,630 $85,135,219Special Revenue/Teachers 109,970,316 113,265,630 121,041,356 125,244,370 139,800,943Capital Fund 7,462,104 6,013,578 4,597,893 4,418,000 9,218,549Total Operating Funds $203,261,268 $204,257,799 $215,449,941 $224,418,000 $234,154,711Debt Service 52,049,936 22,921,103 20,400,000 19,960,000Bond (Includes Land & Bldg) 28,545,476 1,377,665 2,504,482 74,550,000 2,025,000

Food Service 11,014,005 11,448,101 12,021,519 12,375,000 12,200,000Activity 3,900,721 3,943,274 3,720,299 3,600,000 4,000,000

Total Non-operating Funds $43,460,202 $68,818,976 $41,167,403 $110,925,000 $38,185,000

Total Revenues $246,721,470 $273,076,775 $256,617,345 $335,343,000 $272,339,711Expenditures:

General Fund 71,897,988 74,386,504 75,827,414 85,089,580 88,933,448Special Revenue/Teachers 116,689,545 120,371,119 124,776,577 133,581,779 136,072,219Capital Fund 6,393,849 7,180,925 6,951,902 8,377,133 9,521,960Total Operating Funds $194,981,382 $201,938,548 $207,555,892 $227,048,492 $234,527,627Debt Service 16,733,015 18,952,764 49,816,612 22,630,000 26,178,000Bond (Includes Land & Bldg) 20,468,852 16,921,179 14,323,131 41,500,000 39,000,000

Food Service 10,629,653 11,684,693 12,149,188 12,175,000 12,150,000Activity 3,710,761 3,879,202 3,659,875 3,600,000 4,000,000

Total Non-operating Funds $51,542,281 $51,437,838 $79,948,806 $79,905,000 $81,328,000

Total Expenditures $246,523,663 $253,376,386 $287,504,698 $306,953,492 $315,855,627Excess of Revenues over Expenditures (Deficiency) $197,807 $19,700,389 ($30,887,353) $28,389,508 ($43,515,916)

Fund Balance - July 1 $59,738,824 $59,936,631 $79,637,020 $48,749,667 $211,604,862

Fund Balance - June 30 $59,936,631 $79,637,020 $48,749,667 $77,139,175 $168,088,946

Revenues and Expenditures

By Fund

All Funds

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Revenues By Source ‐ ALL FUNDS

Local100.0%

2012-2013 Budget

0.0%0.0%

Chart Title

Local57.2%

0.0%

Chart Title

Local59.7%

Chart Title

Local67.4%

Chart Title

Local65.1%

County0.9%

State23.2%

Federal10.7%

Other0.1%

2014-2015 Budget

Local51.2%

County0.7%

State18.2%

Federal8.5%

Other21.4%

2013-2014 Budget

Local63.2%

County0.9%

State24.9%

Federal10.9%

Other0.1%

2012-2013 Actual

Local58.9%

County0.8%

State19.1%

Federal10.7%

Other10.5%

2011-2012 Actual

Local57.2%

County0.8%

State18.1%

Federal13.2%

Other10.7%

2010-2011 Actual

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Expenditures By Fund ‐ ALL FUNDS

General Fund14.1%


21.5%

Capital Fund1.5%

Debt Service4.1%

Bond (Includes Land & Bldg)6.2%

Food Service1.9%

Activity0.6%

50.0% 0.0%

2014-2015 Budget

Capital Fund2.1%

Debt Service5.7%


Food Service3.1%

Activity0.9%

77.7% 0.0%

133,581,779

Capital Fund1.9%

Debt Service13.3%


Food Service3.2%

Activity1.0%

76.8%

0.0%

124,776,577

Capital Fund2.3%

Debt Service6.1%


Food Service3.7%Activity

1.2%81.2%

0.0%

116,689,545

Capital Fund100.0%

Debt Service0.0%

Local100.0%

2012-2013 Budget

0.0%0.0%

Chart Title

Local57.2%

0.0%

Chart Title

Local59.7%

Chart Title

Local67.4%

Chart Title

General Fund28.2%


43.1%

Capital Fund3.0% Debt Service

8.3%


Food Service3.8%

Activity1.3%

2014-2015 Budget

General Fund27.7%


43.5%


7.4%


Food Service4.0%

Activity1.2%

2013-2014 Budget

General Fund26.4%


43.4%

Capital Fund2.4%

Debt Service17.3%


Food Service4.2%

Activity1.3%

2012-2013 Actual

General Fund29.4%


47.5%


7.5%


Food Service4.6%

Activity1.5%

2011-2012 Actual

General Fund29.2%


47.3%


6.8%


Food Service4.3%

Activity1.5%

2010-2011 Actual

53

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

Local $153,680,128 $160,698,419 $162,193,215 $171,575,143 $177,279,378County 2,270,372 2,267,358 2,335,456 2,245,000 2,465,000State 48,539,052 52,280,491 63,872,798 61,080,080 63,169,282Federal 35,190,423 29,291,764 28,006,517 28,522,777 29,246,051Other 27,920,685 28,538,743 209,359 71,920,000 180,000Total Revenues $267,600,660 $273,076,775 $256,617,345 $335,343,000 $272,339,711Expenditures:

Elementary $37,593,552 $39,663,615 $42,703,507 $50,398,805 $48,948,910Middle School 16,982,344 18,175,452 18,511,449 19,551,742 20,048,591High School 23,374,342 24,305,865 24,716,510 24,794,757 25,495,094Summer School 682,529 789,267 827,748 1,058,941 996,191Special Instruction 32,259,264 29,222,575 30,033,187 31,717,015 31,869,299Culturally Different (Compensatory Ed) 5,797,411 5,725,091 6,976,968 7,258,877

Vocational Instruction 724,709 657,827 588,711 675,050 821,086Student Activities 6,220,743 6,758,472 6,759,241 6,771,147 7,710,494Payment to Other Districts 685,264 861,227 726,220 500,000 500,000Total Instruction $124,320,158 $120,434,300 $130,591,664 $142,444,425 $143,648,542Attendance 1,542,031 1,581,337 1,700,421 1,759,908 1,808,612Guidance 6,567,803 6,942,106 7,158,595 7,854,808 9,276,224Health, Psych, Speech, and Audio 3,429,297 3,971,081 4,100,100 4,280,916 4,563,235

Improvement of Instruction 2,957,943 2,925,619 2,846,052 3,296,027 4,258,103Professional Development 3,587,386 3,887,361 3,089,965 4,174,074 4,306,371Media Services 3,955,073 4,006,053 4,226,022 4,556,274 4,610,764Board of Education Services 509,277 820,479 488,314 505,863 505,863Executive Administration 2,142,703 1,942,245 2,087,991 2,451,295 2,908,210Building Level Administration 9,120,600 9,432,122 9,817,108 9,931,593 10,288,199Operation of Plant 19,489,146 19,660,432 20,642,913 21,313,448 22,393,842Security Services 1,453,081 1,518,819 1,590,066 1,858,556 1,880,650Pupil Transportation 6,896,163 7,594,374 8,235,585 9,765,066 10,233,790Food Services 10,645,348 11,922,730 12,232,893 12,175,000 12,158,678Business/Central Services 7,084,706 7,390,349 7,859,489 9,264,238 9,498,457Total Support Services $79,380,557 $83,595,107 $86,075,514 $93,187,066 $98,690,998Total Instruction & Support $203,700,715 $204,029,407 $216,667,178 $235,631,491 $242,339,540Community Services 1,372,043 1,511,942 1,595,504 1,954,182 2,243,342Facilities Acquisition & Construction 14,298,879 22,007,554 18,983,128 45,827,309 43,931,923

Debt Service 27,153,472 19,204,218 50,254,636 23,535,210 27,337,022Other (1,446) 209,347 4,252 5,300 3,800Total Other $42,822,948 $42,933,061 $70,837,520 $71,322,001 $73,516,087Total Expenditures $246,523,663 $246,962,468 $287,504,698 $306,953,492 $315,855,627Excess of Revenues over Expenditures (Deficiency) $21,076,997 $26,114,307 ($30,887,353) $28,389,508 ($43,515,916)

Net Fund Transfers $0 $0 $0 $0 $0Fund Balance - July 1 $59,738,824 $80,815,821 $100,516,210 $69,628,856 $211,604,862Fund Balance - June 30 $80,815,821 $100,516,210 $69,628,856 $98,018,364 $168,088,946


By Function

All Funds

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2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

Local $66,930,771 $69,031,779 $74,382,681 $76,968,278 $77,403,478County 850,320 854,439 858,640 812,250 954,900State 5,656,696 5,854,261 6,914,480 6,910,542 6,988,202Federal 27,170,080 24,522,386 23,250,494 25,899,560 15,828,639Other 135,707 107,101 146,215 140,000 160,000Total Revenues $100,743,574 $100,369,966 $105,552,511 $110,730,630 $101,335,219Expenditures:

Elementary $5,594,125 $5,539,678 $6,719,581 $7,983,292 $7,789,185Middle School 998,539 1,502,411 1,120,526 1,342,896 1,478,178High School 2,480,078 2,643,407 2,391,724 2,523,789 2,546,726Summer School 91,518 118,711 90,795 184,343 175,425Special Instruction 10,464,725 9,472,932 9,572,353 10,802,320 10,826,052Culturally Different (Compensatory Ed) 1,619,761 1,444,826 1,169,689 2,702,447 2,719,582

Vocational Instruction 707,373 657,827 588,711 675,050 821,086Student Activities 5,142,940 5,353,720 5,288,991 4,835,562 5,306,466Payment to Other Districts 0 0 0 0 0Total Instruction $27,099,059 $26,733,512 $26,942,369 $31,049,699 $31,662,700Attendance 1,288,257 1,366,671 1,460,084 1,564,359 1,616,231Guidance 2,235,033 2,588,611 2,729,012 2,316,397 2,998,897Health, Psych, Speech, and Audio 3,144,462 3,358,016 3,486,832 3,643,497 3,900,413

Improvement of Instruction 857,426 997,355 845,465 1,219,781 1,897,274Professional Development 946,197 1,398,525 546,736 1,456,758 1,584,747Media Services 1,153,530 1,160,724 1,213,026 1,495,594 1,311,715Board of Education Services 509,277 820,479 488,314 505,863 505,863Executive Administration 845,182 809,620 889,290 1,038,708 1,121,053Building Level Administration 2,419,918 2,466,900 2,505,768 2,529,343 2,641,818Operation of Plant 19,170,016 19,450,904 20,222,634 21,113,148 22,171,542Security Services 1,426,996 1,486,856 1,541,424 1,829,470 1,848,650Pupil Transportation 6,542,189 7,122,928 7,490,725 8,581,626 9,050,350Food Services 10,629,653 11,684,692 12,149,188 12,175,000 12,150,000Business/Central Services 6,919,686 7,266,756 7,772,703 8,842,504 9,101,614Total Support Services $58,087,822 $61,979,037 $63,341,202 $68,312,048 $71,900,167Total Instruction & Support $85,186,881 $88,712,549 $90,283,570 $99,361,747 $103,562,867Community Services 1,046,408 1,237,850 1,352,887 1,502,833 1,520,581Facilities Acquisition & 0 0 0 0 0Debt Service 5,113 0 0 0 0Other 0 0 20 0 0Total Other $1,051,521 $1,237,850 $1,352,907 $1,502,833 $1,520,581Total Expenditures $86,238,402 $89,950,399 $91,636,477 $100,864,580 $105,083,448Excess of Revenues over Expenditures (Deficiency) $14,505,172 $10,419,567 $13,916,034 $9,866,050 ($3,748,229)

Net Fund Transfers ($6,734,924) ($7,105,488) ($3,735,221) ($8,337,409) $0Fund Balance - July 1 $14,792,966 $22,563,214 $25,877,293 $36,058,106 $37,963,073Fund Balance - June 30 $22,563,214 $25,877,293 $36,058,106 $37,586,747 $34,214,844

Revenues and Expenditures By FunctionGeneral Fund (Includes: Activity Fund & Food Service Fund)

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2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

Local $61,134,388 $63,481,771 $65,658,681 $68,821,100 $72,147,900County 1,094,654 1,093,015 1,156,708 1,112,750 1,170,100State 40,530,138 46,426,230 53,091,321 54,169,538 56,171,080Federal 7,211,136 2,264,614 1,134,646 1,140,982 10,311,863Other 0 0 0 0 0Total Revenues $109,970,316 $113,265,630 $121,041,356 $125,244,370 $139,800,943Expenditures:

Elementary $31,958,905 $34,076,227 $35,954,514 $42,412,646 $41,049,683Middle School 15,966,152 16,608,057 17,372,817 18,203,846 18,490,638High School 20,709,908 21,523,741 22,088,416 22,046,001 22,938,540Summer School 589,825 667,898 736,954 874,598 820,766Special Instruction 21,054,162 19,699,683 20,422,842 20,842,620 21,030,747Culturally Different (Compensatory Ed) 4,098,711 4,939,827 4,542,835 4,274,521 4,539,295

Vocational Instruction 0 0 0 0 0Student Activities 1,054,735 1,386,803 1,466,426 1,928,251 2,396,694Payment to Other Districts 685,264 861,227 726,220 500,000 500,000Total Instruction $96,117,662 $99,763,463 $103,311,023 $111,082,483 $111,766,363Attendance 253,774 214,666 240,337 195,549 192,381Guidance 4,315,123 4,256,111 4,370,574 4,826,762 5,565,678Health, Psych, Speech, and Audio 283,735 590,715 610,989 631,819 661,722

Improvement of Instruction 2,087,995 1,905,643 1,983,875 2,004,835 2,289,418Professional Development 2,639,974 2,480,165 2,543,230 2,706,267 2,689,575Media Services 2,797,385 2,844,159 2,980,215 3,055,680 3,294,049Board of Education Services 0 0 0 0 0Executive Administration 1,171,056 1,076,882 1,182,287 1,230,051 1,250,157Building Level Administration 6,700,682 6,965,222 7,311,340 7,402,250 7,646,381Operation of Plant 0 0 0 0 0Security Services 0 0 0 0 0Pupil Transportation 0 0 0 0 0Food Services 0 0 0 0 0Business/Central Services 114 0 90 3,734 3,734Total Support Services $20,249,838 $20,333,563 $21,222,937 $22,056,947 $23,593,095Total Instruction & Support $116,367,500 $120,097,026 $124,533,959 $133,139,430 $135,359,458Community Services 322,045 274,092 242,617 442,349 712,761Facilities Acquisition & 0 0 0 0 0Debt Service 0 0 0 0 0Other 0 0 0 0 0Total Other $322,045 $274,092 $242,617 $442,349 $712,761Total Expenditures $116,689,545 $120,371,118 $124,776,577 $133,581,779 $136,072,219Excess of Revenues over Expenditures (Deficiency) ($6,719,229) ($7,105,488) ($3,735,221) ($8,337,409) $3,728,724

Net Fund Transfers $6,719,229 $7,105,488 $3,735,221 $8,337,409 $0Fund Balance - July 1 $0 $0 $0 $0 $0Fund Balance - June 30 $0 $0 $0 $0 $3,728,724

Revenues and Expenditures By FunctionSpecial Revenue (Teacher’s) Fund

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2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

Local $17,532,430 $22,382,956 $17,651,923 $19,010,000 $18,625,000County 325,398 319,904 320,108 320,000 340,000State 2,352,218 0 3,866,996 0 0Federal 669,144 1,082,076 1,082,076 1,070,000 995,000Other 0 28,265,000 0 0 0Total Revenues $20,879,190 $52,049,936 $22,921,103 $20,400,000 $19,960,000Expenditures:

Principal 6,086,312 2,762,447 38,125,000 $9,725,000 10,485,000Interest 10,648,149 15,980,971 11,687,380 12,899,700 15,689,200Other (1,446) 209,347 4,232 5,300 3,800Community Services 0 0 0 0 0Facilities Acquisition & 0 0 0 0 0Total Expenditures $16,733,015 $18,952,765 $49,816,612 22,630,000 $26,178,000Excess of Revenues over Expenditures (Deficiency) $4,146,175 $33,097,171 ($26,895,509) ($2,230,000) ($6,218,000)

Net Fund Transfers $0 $0 $0 $0 $0Fund Balance - July 1 $18,080,991 $22,227,166 $55,324,337 $28,428,828 $117,668,828Fund Balance - June 30 $22,227,166 $55,324,337 $28,428,828 $26,198,828 $111,450,828

Revenues and Expenditures By FunctionDebt Service Fund

57

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

Local $8,082,539 $5,801,913 $4,499,930 $6,775,765 $9,103,000County 0 0 0 0 0State 0 0 0 0 10,000Federal 140,063 1,422,688 2,539,301 412,235 2,110,549Other 27,784,978 166,642 63,144 71,780,000 20,000Total Revenues $36,007,580 $7,391,243 $7,102,375 $78,968,000 $11,243,549Expenditures:

Elementary $40,522 $47,710 $29,413 $2,867 $110,042Middle School 17,653 64,984 18,106 5,000 79,775High School 184,356 138,717 236,371 224,967 9,828Summer School 1,186 2,658 0 0 0Special Instruction 740,377 49,960 37,992 72,075 12,500Culturally Different (Compensatory Ed) 78,939 29,265 12,567 0 0

Vocational Instruction 17,336 0 0 0 0Student Activities 23,068 17,949 3,825 7,334 7,334Payment to Other Districts 0 0 0 0 0Total Instruction $1,103,437 $351,243 $338,272 $312,243 $219,479Attendance 0 0 0 0 0Guidance 17,647 97,384 59,009 711,649 711,649Health, Psych, Speech, and Audio 1,100 22,350 2,278 5,600 1,100

Improvement of Instruction 12,522 22,621 16,712 71,411 71,411Professional Development 1,215 8,671 0 11,049 32,049Media Services 4,158 1,170 32,781 5,000 5,000Board of Education Services 0 0 0 0 0Executive Administration 126,465 55,743 16,414 182,536 537,000Building Level Administration 0 0 0 0 0Operation of Plant 319,130 209,528 420,280 200,300 222,300Security Services 26,085 31,963 48,643 29,086 32,000Pupil Transportation 353,974 471,446 744,859 1,183,440 1,183,440Food Services 15,695 238,038 83,705 0 8,678Business/Central Services 164,906 123,593 86,695 418,000 393,109Total Support Services $1,042,897 $1,282,507 $1,511,376 $2,818,071 $3,197,736Total Instruction & Support $2,146,334 $1,633,750 $1,849,649 $3,130,314 $3,417,215Community Services 3,590 0 0 9,000 10,000Facilities Acquisition & 14,298,879 22,007,554 18,983,128 45,827,309 43,931,923Debt Service 10,413,898 460,800 442,256 910,510 1,162,822Other 0 0 0 0 0Total Other $24,716,367 $22,468,354 $19,425,384 $46,746,819 $45,104,745Total Expenditures $26,862,701 $24,102,104 $21,275,032 $49,877,133 $48,521,960Excess of Revenues over Expenditures (Deficiency) $9,144,879 ($16,710,861) ($14,172,657) $29,090,867 ($37,278,411)

Net Fund Transfers $15,695 $0 $0 $0 $0Fund Balance - July 1 $26,864,867 $36,025,441 $19,314,580 $5,141,923 $55,972,961Fund Balance - June 30 $36,025,441 $19,314,580 $5,141,923 $34,232,790 $18,694,550

Revenues and Expenditures By FunctionCapital Fund (includes Capital Projects Fund and Bond Fund)

58

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

Budget

Revenues:

Local $127,085,304 $130,212,468 $136,890,208 $142,269,378 $150,669,378County 1,944,974 1,947,454 2,015,348 1,925,000 2,125,000State 46,132,711 52,220,193 59,926,050 61,020,080 63,079,282Federal 27,927,594 19,603,940 16,408,976 18,933,542 18,101,051Other 170,685 273,743 209,359 270,000 180,000Total Revenues $203,261,268 $204,257,798 $215,449,941 $224,418,000 $234,154,711Expenditures:

Elementary $37,593,552 $39,663,616 $42,703,507 $50,398,805 $48,948,910Middle School 16,982,344 18,175,453 18,511,449 19,551,742 20,048,591High School 23,374,343 24,305,864 24,716,510 24,794,757 25,495,094Summer School 682,528 789,267 827,748 1,058,941 996,191Special Instruction 32,259,263 29,222,575 30,033,187 31,717,015 31,869,299Culturally Different (Compensatory Ed) 5,797,411 6,413,918 5,725,091 6,976,968 7,258,877

Vocational Instruction 724,709 657,827 588,711 675,050 821,086Student Activities 2,509,984 2,879,272 3,099,366 3,171,147 3,710,494Payment to Other Districts 685,264 861,227 726,220 500,000 500,000Total Instruction $120,609,398 $122,969,019 $126,931,789 $138,844,425 $139,648,542Attendance 1,542,031 1,581,337 1,700,421 1,759,908 1,808,612Guidance 6,567,803 6,942,105 7,158,595 7,854,808 9,276,224Health, Psych, Speech, and Audio 3,429,298 3,971,081 4,100,100 4,280,916 4,563,235

Improvement of Instruction 2,957,944 2,925,619 2,846,052 3,296,027 4,258,103Professional Development 3,587,385 3,887,361 3,089,965 4,174,074 4,306,371Media Services 3,955,073 4,006,053 4,226,022 4,556,274 4,610,764Board of Education Services 509,277 820,479 488,314 505,863 505,863Executive Administration 2,142,703 1,942,244 2,087,991 2,451,295 2,908,210Building Level Administration 9,120,599 9,432,122 9,817,108 9,931,593 10,288,199Operation of Plant 19,489,145 19,660,432 20,642,913 21,313,448 22,393,842Security Services 1,453,081 1,518,819 1,590,066 1,858,556 1,880,650Pupil Transportation 6,896,163 7,594,374 8,235,585 9,765,066 10,233,790Food Services 15,695 238,038 83,705 0 8,678Business/Central Services 7,084,705 7,390,349 7,859,489 9,264,238 9,498,457Total Support Services $68,750,902 $71,910,413 $73,926,326 $81,012,066 $86,540,998Total Instruction & Support $189,360,300 $194,879,432 $200,858,115 $219,856,491 $226,189,540Community Services 1,372,043 1,511,942 1,595,504 1,954,182 2,243,342Facilities Acquisition & 3,591,187 5,086,675 4,660,497 4,837,979 5,324,874Debt Service 657,852 460,500 441,756 399,840 769,871Other 0 0 20 0 0Total Other $5,621,082 $7,059,117 $6,697,777 $7,192,001 $8,338,087Total Expenditures $194,981,382 $201,938,549 $207,555,892 $227,048,492 $234,527,627Excess of Revenues over Expenditures (Deficiency) $8,279,886 $2,319,249 $7,894,049 ($2,630,492) ($372,916)

Net Fund Transfers $15,695 $238,038 $83,705 $0 $0Fund Balance - July 1 $20,679,967 $28,975,548 $31,532,835 $39,510,589 $39,161,884Fund Balance - June 30 $28,975,548 $31,532,835 $39,510,589 $36,880,097 $38,788,968


By Function

Operating Funds

59

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetCurrent Taxes 110,779,256 114,805,717 118,993,523 125,620,000 130,800,000Delinquent Taxes 3,091,288 2,331,824 2,381,998 2,300,000 2,280,000Sales Tax 18,385,861 19,726,190 20,245,102 20,750,000 21,600,000Financial Institution Tax 331,578 357,590 240,088 350,000 250,000M&M Surtax 7,754,974 8,234,265 8,674,365 8,300,000 8,600,000In lieu of tax 67,094 62,904 63,576 65,000 75,000Transp Fees - Patrons 18,454 22,755 20,228 20,000 25,000Earnings on Investments 2,446,092 4,272,372 1,515,150 4,110,765 1,785,000Food Service 4,358,528 4,045,652 3,883,533 4,060,000 3,960,000Athletics 415,943 423,323 407,634 415,000 400,000Local School Activities 3,900,721 3,943,274 3,720,299 3,600,000 4,000,000Other Local 2,130,339 2,472,554 2,047,720 1,927,006 3,504,378Total Local $153,680,128 $160,698,420 $162,193,215 $171,517,771 $177,279,378Fines 447,953 448,410 508,927 500,000 450,000State Assessed Utilities 1,627,018 1,581,819 1,681,681 1,590,000 1,810,000County Stock Insurance 195,401 237,129 144,848 155,000 205,000Total County $2,270,372 $2,267,358 $2,335,456 $2,245,000 $2,465,000Basic Formula 30,939,533 35,405,395 45,699,654 42,474,800 44,015,000Transportation 1,565,829 1,722,831 1,654,679 1,650,000 1,760,000Early Child-Special Educ. 4,742,379 4,441,436 5,523,806 5,895,399 5,792,575Classroom Trust Fund 9,448,166 8,911,249 8,679,070 8,761,200 9,400,000Parents as Teachers 407,424 441,864 447,475 464,000 500,000Vocational/Technical Aid 57,690 30,627 25,923 366,574 30,000Food Service 54,123 60,297 79,752 60,000 90,000Voc/Tech Ed Enhancement Grant 131,560 0 268,866 0 146,036Residential Placement 140,168 278,798 237,998 240,000 280,000Select Teachers (STARR) 0 0 0 0 0Extraordinary Special Educ. 976,879 829,636 1,114,102 1,000,000 1,000,000Other State 75,301 158,356 141,473 225,479 155,671Total State $48,539,052 $52,280,489 $63,872,798 $61,137,452 $63,169,282Medicaid 395,681 295,421 337,980 350,000 375,000ROTC 69,985 68,953 65,462 70,000 65,000Career Education 0 0 210 0 0Basic Formula - Stabilization - ARRA 1,687,236 980,732 0 0 0Transportation - ARRA 0 0 0 0 0Basic Formula - Government Services - ARRA

1,031,548 54,459 0 0 0Classroom Trust Fund - Jobs Bill 371,768 0 0 0 0Federal Education Jobs Fund 0 41,056 0 0 0Basic Formula - Jobs Bill - State School Moneys Fund

1,577,155 0 0 0 0Basic Formula - Jobs Bill - Fed Budget Stabilization Fund

1,013,722 0 0 0 0Sp Ed High Needs Fund - Federal 0 86,420 89,179 0 0IDEA 4,122,824 5,503,313 5,707,769 6,442,017 5,237,691Early Childhood 586,137 548,942 682,718 179,207 179,207Food Service 6,533,572 7,278,089 7,941,190 8,080,000 7,990,000Title I 7,777,309 9,000,617 7,184,359 8,951,517 9,570,601Title I - ARRA 3,549,561 291,483 0 0 021st Century Grant 882,892 1,271,369 966,538 1,140,883 1,012,281Title IV - Drug Free Schools 27,338 22,804 0 0 0Title III - ESEA 58,558 20,612 174,984 131,784 131,784Homeless 0 0 0 0 0Title I.D - ARRA 27,322 57,123 0 0 0Title II Part A - ESEA 1,403,471 1,119,383 1,069,184 1,330,740 1,368,039Title II.D - ESEA 4,086 3,181 0 0 0Title VII-B - ARRA 11,798 0 0 0 0Title II.D - ESEA - ARRA 56,251 31 0 0 0Childcare Development Fund Grant 52,156 88,214 54,630 59,765 59,765Nati'l & Community Svcs Trust Act 20,880 6,589 2,916 17,500 17,500Fema Funds 0 1,292,732 2,468,254 339,235 2,000,000Summer Food Service 103,512 92,835 107,021 100,000 150,000IDEA Part B - ARRA 2,863,040 3,325 0 0 0IDEA Part B ECSE - ARRA 163,875 9,957 0 0 0SSHS 0 0 0 0 0Other Federal 798,746 1,154,123 1,154,123 1,330,129 1,089,183Total Federal $35,190,423 $29,291,763 $28,006,517 $28,522,777 $29,246,051Sale of Bonds 20,196,000 0 0 71,650,000 0Sale of Bonds - QSCB (ARRA) 7,554,000 0 0 0 0Sale of Property 34,978 166,642 63,144 130,000 20,000Bond Refunding 0 28,265,000 0 0 0Paid by other dist 135,707 107,101 146,215 140,000 160,000Total Other $27,920,685 $28,538,743 $209,359 $71,920,000 $180,000Total Revenues $267,600,660 $273,076,773 $256,617,345 $335,343,000 $272,339,711

All FundsRevenues By Object

60

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetCurrent Taxes 95,190,049 98,706,346 102,588,245 108,770,000 114,530,000Delinquent Taxes 2,649,552 2,005,989 2,060,666 2,000,000 2,000,000Sales Tax 18,385,861 19,726,190 20,245,102 20,750,000 21,600,000Financial Institution Tax 284,897 307,445 206,994 300,000 210,000M&M Surtax 6,802,859 5,434,265 8,300,000 7,000,000 7,300,000In lieu of tax 57,850 54,198 54,927 55,000 60,000Transp Fees - Patrons 18,454 22,755 20,228 20,000 25,000Earnings on Investments 1,157,168 1,088,539 996,546 1,050,000 1,040,000Athletics 415,943 423,323 407,634 415,000 400,000Other Local 2,122,671 2,443,418 2,009,866 1,909,378 3,504,378Total Local $127,085,304 $130,212,468 $136,890,208 $142,269,378 $150,669,378Fines 447,953 448,410 508,927 500,000 450,000State Assessed Utilities 1,329,129 1,295,167 1,381,539 1,300,000 1,500,000County Stock Insurance 167,892 203,877 124,882 125,000 175,000Total County $1,944,974 $1,947,454 $2,015,348 $1,925,000 $2,125,000Basic Formula 30,939,533 35,405,395 45,699,654 42,474,800 44,015,000Transportation 1,565,829 1,722,831 1,654,679 1,650,000 1,760,000Early Child-Special Educ. 4,742,379 4,441,436 5,523,806 5,895,399 5,792,575Classroom Trust Fund 7,095,948 8,911,249 4,812,074 8,761,200 9,400,000Parents as Teachers 407,424 441,864 447,475 464,000 500,000Vocational/Technical Aid 57,690 30,627 25,923 366,574 30,000Voc/Tech Ed Enhancement Grant 131,560 0 268,866 0 146,036Residential Placement 140,168 278,798 237,998 240,000 280,000Select Teachers (STARR) 0 0 0 0 0Extraordinary Special Educ. 976,879 829,636 1,114,102 1,000,000 1,000,000Other State 75,301 158,356 141,473 168,107 155,671Total State $46,132,711 $52,220,192 $59,926,050 $61,020,080 $63,079,282Medicaid 395,681 295,421 337,980 350,000 375,000ROTC 69,985 68,953 65,462 70,000 65,000Career Education 0 0 210 0 0Basic Formula - Stabilization - ARRA 1,687,236 980,732 0 0 0Transportation - ARRA 0 0 0 0 0Basic Formula - Government Services - ARRA

1,031,548 54,459 0 0 0Federal Education Jobs Fund 0 41,056 0 0 0Classroom Trust Fund - Jobs Bill 371,768 0 0 0 0Basic Formula - Jobs Bill - State School Moneys Fund

1,577,155 0 0 0 0Basic Formula - Jobs Bill - Fed Budget Stabilization Fund

1,013,722 0 0 0 0Special Education High Needs Fund - Federal

0 86,420 89,179 0 0IDEA 4,122,824 5,503,313 5,707,769 6,442,017 5,237,691Early Childhood 586,137 548,942 682,718 179,207 179,207Food Service 43,399 57,908 0 0 0Title I 7,777,309 9,000,617 7,184,359 8,951,517 9,570,601Title I - ARRA 3,549,561 291,483 0 0 021st Century Grant 882,892 1,271,369 966,538 1,140,883 1,012,281Title IV - Drug Free Schools 27,338 22,804 0 0 0Title III - ESEA 58,558 20,612 174,984 131,784 131,784Homeless 0 0 0 0 0Title I.D - ARRA 27,322 57,123 0 0 0Title II Part A - ESEA 1,403,471 1,119,383 1,069,184 1,330,740 1,368,039Title II.D - ESEA 4,086 3,181 0 0 0Title VII-B - ARRA 11,798 0 0 0 0Title II.D - ESEA - ARRA 56,251 31 0 0 0Childcare Development Fund Grant 52,156 88,214 54,630 59,765 59,765Nati'l & Community Svcs Trust Act 20,880 6,589 2,916 17,500 17,500Summer Food Service 0 0 0 0 0Fema Funds 0 0 1,000 0 0IDEA Part B - ARRA 2,863,040 3,325 0 0 0IDEA Part B ECSE - ARRA 163,875 9,957 0 0 0SSHS 0 0 0 0 0Other Federal 129,602 72,048 72,048 260,129 84,183Total Federal $27,927,594 $19,603,940 $16,408,977 $18,933,542 $18,101,051Sale of Property 34,978 166,642 63,144 130,000 20,000Paid by other dist 135,707 107,101 146,215 140,000 160,000Total Other $170,685 $273,743 $209,359 $270,000 $180,000Total Revenues $203,261,268 $204,257,797 $215,449,942 $224,418,000 $234,154,711

Revenues By ObjectOperating Funds

61

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetSalaries $127,053,716 $129,323,478 $131,996,151 $142,504,200 $146,262,864Benefits $34,380,642 $37,086,066 $40,544,853 $44,326,567 $45,011,279Total Salaries & Benefits $161,434,358 $166,409,544 $172,541,003 $186,830,767 $191,274,143Purchased Services 20,209,864 19,286,836 17,613,735 21,269,653 22,826,994Supplies & Materials 21,779,816 21,636,173 23,288,349 24,986,227 27,194,264Capital Outlay 15,947,599 22,764,684 20,158,636 48,391,567 45,248,325Other 10,417,565 4,535,728 4,090,595 2,850,578 3,137,702Debt Service 16,734,461 18,743,418 49,812,380 22,624,700 26,174,200Total Other $85,089,305 $86,966,839 $114,963,695 $120,122,725 $124,581,485Total Expenditures $246,523,663 $253,376,383 $287,504,698 $306,953,492 $315,855,628

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetSalaries $35,353,087 $35,987,625 $36,223,838 $40,734,301 $42,109,114Benefits 11,807,847 12,597,870 13,812,554 14,440,711 14,941,425Total Salaries & Benefits $47,160,934 $48,585,495 $50,036,391 $55,175,012 $57,050,539Purchased Services 17,303,371 15,874,869 14,674,661 18,917,538 20,136,256Supplies & Materials 21,768,984 21,620,639 23,272,360 24,834,242 25,922,554Capital Outlay 0 0 0 0 0Other 5,113 3,869,393 3,653,065 1,937,788 1,974,100Total Other $39,077,468 $41,364,901 $41,600,086 $45,689,568 $48,032,910Total Expenditures $86,238,402 $89,950,396 $91,636,477 $100,864,580 $105,083,449

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetSalaries $91,447,090 $93,093,761 $95,502,054 $101,500,167 $103,870,532Benefits 22,522,539 24,439,712 26,677,267 29,829,786 30,010,949Total Salaries & Benefits $113,969,629 $117,533,473 $122,179,321 $131,329,953 $133,881,481Purchased Services 2,719,916 2,837,646 2,597,256 2,251,826 2,190,738Supplies & Materials 0 0 0 0 0Capital Outlay 0 0 0 0 0Other 0 0 0 0 0Total Other $2,719,916 $2,837,646 $2,597,256 $2,251,826 $2,190,738Total Expenditures $116,689,545 $120,371,119 $124,776,577 $133,581,779 $136,072,219

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetPrincipal 6,086,312 2,762,447 38,125,000 9,725,000 10,485,000Interest 10,648,149 15,980,971 11,687,380 12,899,700 15,689,200Other (1,446) 209,347 4,232 5,300 3,800Total Expenditures $16,733,015 $18,952,765 $49,816,612 $22,630,000 $26,178,000

Debt Service Fund

Special Revenue (Teacher’s) Fund

General Fund (Includes: Activity Fund & Food Service Fund)

Expenditures By ObjectAll Funds

62

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetSalaries $253,539 $242,092 $270,259 $269,732 $283,218Benefits 50,256 48,484 55,032 56,070 58,905Total Salaries & Benefits $303,795 $290,576 $325,291 $325,802 $342,123Purchased Services 186,577 574,321 341,818 100,289 500,000Supplies & Materials 10,832 15,534 15,989 151,985 1,271,710Capital Outlay 15,947,599 22,764,684 20,158,636 48,391,567 45,248,325Other 10,413,898 456,988 433,298 907,490 1,159,802Total Other $26,558,906 $23,811,527 $20,949,742 $49,551,331 $48,179,837Total Expenditures $26,862,701 $24,102,103 $21,275,032 $49,877,133 $48,521,960

2010-2011

Actual

2011-2012

Actual

2012-2013

Actual

2013-2014

Budget

2014-2015

BudgetSalaries $123,489,038 $125,547,111 $128,575,482 $138,756,968 $142,452,146Benefits 32,975,993 35,453,803 38,863,502 42,940,497 43,622,374Total Salaries & Benefits $156,465,031 $161,000,914 $167,438,985 $181,697,465 $186,074,520Purchased Services 15,153,899 17,664,845 15,793,921 18,354,652 19,148,593Supplies & Materials 16,963,490 16,091,863 17,371,085 18,619,242 19,782,554Capital Outlay 5,741,110 6,724,237 6,519,104 7,977,293 8,755,109Other 0 0 0 0 0Debt Service 657,852 456,688 432,798 399,840 766,851Total Other $38,516,351 $40,937,633 $40,116,908 $45,351,027 $48,453,107Total Expenditures $194,981,382 $201,938,547 $207,555,892 $227,048,492 $234,527,627

Operating Funds

Expenditures By ObjectCapital Fund (includes Capital Projects Fund and Bond Fund)

63

Expenditures By Object ‐ ALL FUNDS

Salaries46.3%

Benefits14.3%

Purchased Services7.2%

Supplies & Materials8.6%

Capital Outlay14.3%

Other1.0%

Debt Service8.3%

2014-2015 Budget

Salaries46.4%

Benefits14.5%



Capital Outlay15.8%

Other0.3%

Debt Service7.4%

2013-2014 Budget

Salaries46.0%

Benefits14.1%



Capital Outlay7.0%

Other1.4%

Debt Service17.3%

2012-2013 Actual

Salaries51.1%

Benefits14.6%

Purchased Services7.6% Supplies & Materials

8.5%

Capital Outlay9.0%

Other1.8%

Debt Service7.4%

2011-2012 Actual

Salaries51.5%

Benefits14.0%

Purchased Services8.2% Supplies & Materials

8.8%Capital Outlay

6.5%

Other4.2%

Debt Service6.8%

2010-2011 Actual

64

Expenditures By Object ‐ OPERATING FUNDS

Salaries60.8%

Benefits18.6%



Capital Outlay3.7%

Debt Service0.3%

2014-2015 Budget

Salaries61.1%

Benefits18.9% Purchased Services

8.1%


Capital Outlay3.5%

Debt Service0.2%

2013-2014 Budget

Salaries62.0%

Benefits18.7%



Capital Outlay3.1%

Debt Service0.2%

2012-2013 Actual

Salaries62.2%

Benefits17.6% Purchased Services

8.7%


Capital Outlay3.3%

Debt Service0.2%

2011-2012 Actual

Salaries63.4%

Benefits16.9%



Capital Outlay2.9%

Debt Service0.3%

2010-2011 Actual

65

Expenditures By Function ‐ ALL FUNDS

Instruction45.5%

Support31.2%

Other23.3%

2014-2015 Budget

Instruction46.5%

Support30.4%

Other23.2%

2013-2014 Budget

Instruction45.4%

Support29.9% Other

24.6%

2012-2013 Actual

Instruction50.1%

Support33.0%

Other16.9%

2011-2012 Actual

Instruction50.4%

Support32.2%

Other17.4%

2010-2011 Actual

66

Expenditures By Function ‐ OPERATING FUNDS

Instruction59.5%

Support36.9%

Other3.6%

2014-2015 Budget

Instruction61.1%

Support35.7%

Other3.2%

2013-2014 Budget

Instruction61.2%

Support35.6%

Other3.2%

2012-2013 Actual

Instruction60.9%

Support35.6%

Other3.5%

2011-2012 Actual

Instruction61.8%

Support35.3%

Other2.9%

2010-2011 Actual

67

BOND FUND PROJECTS

In April 2013, the voters approved a $71.65 million no-tax increase bond issue to construct a new elementary school, add to and renovate two existing elementary schools, renovate two high schools, and upgrade technology by improving network bandwidth District wide. These projects began in the 2013-2014 school year with the majority to finish by the 2016-2017 school year.

The debt level for the Springfield School District is significantly below its Legal Debt Capacity. Under Article VI, Section 26(b) of the Constitution of Missouri, the Springfield School District may incur indebtedness for authorized school district purposes not to exceed 15% of the valuation of taxable tangible property in the District according to the last completed assessment upon the approval of four-sevenths of the qualified voters in the District voting on the proposition at any municipal, primary, or general election or two-thirds voter approval on any other election date. At the end of FY14, the legal debt limit of the District was approximately $487,699,257 (excluding an additional amount that would be available to the District if the valuation of state assessed railroad and utility property that is physically located within the bounds of the District were included). The total outstanding indebtedness of the District was approximately $348,740,000, resulting in a legal debt margin for the District of approximately $138,959,257. It is estimated that at June 30, 2014, approximately $117,171,385 is available in the debt service fund for payment of debt principal resulting in an available legal debt margin of $256,130,642.

CAPITAL EXPENDITURES

Capital expenditures are accounted for in two funds. Capital expenditures budgeted in the Capital Projects fund include school and program based expenditures ($4,297,374), school buses and other vehicles ($725,086), and facility major repairs ($4,499,500). Capital expenditures budgeted in the Bond fund include expenditures for bond projects ($39,000,000).

Hailey Low, Senior, Hillcrest Tchr: Heather Ireland

68

2013 BOND PROJECTS INFORMATION

On April 2, 2013, the voters approved a $71.65 million no-tax increase bond issue to construct a new elementary school, add to and renovate two existing elementary schools, renovate two high schools, and upgrade technology by improving network bandwidth District wide. These projects began in 2013 and are expected to be completed in 2017.

Funded projects Construction & Improvements

New elementary school $17.8 million Southwest Springfield continues to grow. Constructing a new elementary school with a capacity of 450 students will give Sherwood Elementary School students a new school and relieve overcrowding in several neighboring schools.

Fremont elementary school $13.5 million Growth in north Springfield has been evident in the past few years and is expected to continue. Adding 45,000 square feet (including about nine classrooms) and renovating existing areas of Fremont will relieve overcrowding in this area.

Hickory Hills K-8 School $1.1million Adding four elementary classrooms will address growing enrollment. This wing was pre-designed when the school was originally built in anticipation that future expansion would be needed.

Kickapoo High School $19.25 million Improvements to KHS’s kitchen and cafeteria will help the school more efficiently serve its large student population. Students are currently rushed to eat during a brief lunch period to make room for the next group of students. Completion of the school’s mechanical system upgrade and renovating the auditorium are among other improvements planned.

Glendale High School $4 million The outdated design of the cafeteria creates challenges for serving large numbers of students. Renovating the GHS cafeteria will improve the serving line layout thereby maximizing its efficiency. Enhancements to the school library will create an atmosphere that encourages small group collaboration and student research. Construction Projects $55.65 million

Technology All schools $16 million Every student in every classroom will be

served by upgrades to network bandwidth and replacement of aging computers. Increased network bandwidth will enable expanded instructional use of internet-connected devices in classrooms and meet the demands of increased online student testing. Technology projects $16 million All 2013 bond projects $71.65 million

69



70

The last section of the school budget document contains information on past and future budgets as well as factors that influence the proposed budget. The data in the Information Section helps reveal the impact of past and current decisions on future budgets and budget results. It is therefore designed to give both a historical as well as a future perspective to the proposed budget.

71

72

SECTION SUMMARIES

The following pages provide detail information about the District. The information is grouped into eight distinct areas.

Program Information

This area includes the mission, description, funding source, and budget of each program.

Market Value and Levy Information

This area includes trend information about values of taxable property, the property tax levy, and levy collections.

Projections of Revenues and Expenditures

This area includes schedules of budget projections for the funds identified in the Financial Section of this book. The schedules include the 2014-2015 approved budget and forecasts for the next three fiscal years. The schedules provide these projections by function and by object.

Enrollment History and Projections and Staffing History

This area provides enrollment history and projections as well as staffing history.

Bond Information

Because of the significance of debt service payments on current and future budgets, bond amortization and outstanding bond principle schedules are included.

Performance Measures

The District’s goals are: Improve Student Achievement, Improve Graduation Rate, and Ensure Effective and Efficient Use of Resources. This area includes historical measurements related to these goals.

Miscellaneous Information

This area includes reports and tables that provide historical and budget information.

Glossary of Terms

Usbaldo Castro, Junior, Hillcrest HS Tchr: Heather Ireland

73

SPRINGFIELD PUBLIC SCHOOLS R-122014-2015 FINAL BUDGET

PROGRAM: ELEMENTARY

1110, 1111 ELEMENTARY EDUCATION

EXPENDITURES AND APPROPRIATIONS 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

BY CATEGORIES Actual Actual Actual Budget Budget

Salaries $23,074,644 $24,273,965 $25,212,319 $28,492,909 $28,061,817

Benefits 6,162,746 6,923,736 7,940,852 10,612,973 10,083,492

Purchased Services 1,622,252 2,116,279 1,695,826 2,677,252 2,547,632

Supplies & Materials 2,025,460 1,572,557 3,074,406 3,521,115 3,638,260

Equipment 40,522 47,710 29,413 2,867 110,042

Expenditures Total $32,925,623 $34,934,247 $37,952,815 $45,307,116 $44,441,243

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Number of Schools 34 34 34 34 34

Number of Students (Elem Headcount) 11,612 11,860 12,174 12,567 12,563

Number of Students (District) 24,129 24,366 24,849 25,347 25,296

STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Actual Actual Actual Budget Budget

Teachers 496.00 521.10 529.40 543.10 547.10

Class Size Reduction Grant 17.00 15.00 14.00 13.00 14.00

Aides 73.69 78.20 82.83 91.63 85.50

Total 586.69 614.30 626.23 647.73 646.60

KEY PERFORMANCE MEASURES

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Measure Type Actual Actual Actual Budget Budget

Total Cost per Pupil (District) Input $1,364.57 $1,433.73 $1,527.34 $1,787.47 $1,756.85

% of Total Operating Expenditures Input 16.89% 17.30% 18.29% 19.95% 18.95%

74

Springfield Public Schools Kindergarten & Elementary Education

Program Information

Mission: The mission of the Elementary Education Program is to provide appropriate learning experiences for elementary students.

Program Description: The program includes all teachers in grades K through 5 except Special Education, Art, Title I, Music, Physical Education, Library, and English for Speakers of Other Languages (ESOL).

If possible, a 21 (Non-title) and a 20 (Title) to 1 student/teacher staffing ratio is followed in grade K, a 23 (Non-Title) and a 22 (Title) to 1 in grades 1-2, and a 25 (Non-Title) and a 24 (Title) to 1 in grades 3-5. Depending on the grade level, one half-time or full-time aide will be assigned to classes with large enrollments. Whenever possible, one half-time aide will be assigned to combination classes.

Variance Discussion: The previous year budgeted salary amount was incorrect. The 2013-2014 year salary is projected to be $26.3 million. The increase in salaries from the $26.3 million amount is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers and staff. Additional FTE, an increase supply money and the addition of the Health Sciences Academy also contributed to the variance.

Funding Sources: Local revenues and state funds

Unfunded Priorities: Lowering the teacher/student ratio for elementary classes to better than the Missouri School Improvement Desirable Standards:

Grades K-2 20 students Grades 3-4 22 students Grades 5-6 25 students

A reduction of Springfield's teacher/student ratio by one student would be the first step in attaining the desired state standards.

75


PROGRAM: ELEMENTARY SPECIALTY TEACHERS

1114 ELEMENTARY SPECIALTY TEACHERS



Salaries $3,197,210 $3,246,130 $3,303,615 $3,500,179 $3,538,490

Benefits 819,273 891,835 956,083 995,963 1,023,862

Purchased Services 75,310 75,197 93,125 2,950 2,950


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Number of Students (Elem Headcount) 11,612 11,860 12,179 12,567 12,432


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Specialty Teachers 74.69 76.66 76.94 78.89 78.89

Total 74.69 76.66 76.94 78.89 78.89


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Total Cost per Pupil (District) Input $169.58 $172.91 $175.17 $177.50 $181.41


76

Springfield Public Schools Elementary Education – Specialty Teachers

Program Information

Mission: To provide instruction that leads to appropriate student learning in the following areas: art, instrumental and vocal music, and physical education.

Program Description: Specialty teachers serve approximately 600 students each week. Students in grades K-5 receive sixty minutes each of art, music, and physical education.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers.

Funding Sources: Local revenues

Unfunded Priorities: Additional group planning time for elementary specialty teachers.

77


PROGRAM: MIDDLE SCHOOL (Grades 6-8)

1131 MIDDLE SCHOOL



Salaries $12,128,523 $12,442,770 $12,913,898 $14,021,316 $14,115,912

Benefits 3,115,619 3,411,141 3,756,648 4,031,610 4,030,811


Supplies & Materials 394,315 901,629 500,998 858,570 934,005

Equipment 17,653 64,984 16,634 5,000 79,775


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Number of Students (Mid School Headcount) 5,368 5,411 5,487 5,499 5,542


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Regular Teachers 271.02 271.18 278.49 290.11 292.10

Instructional Support Staff 9.00 11.70 10.92 9.00 9.00

Total 280.02 282.88 289.41 299.11 301.10


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




78

Springfield Public Schools Middle School

Program Information

Mission: The mission of the Middle School Program is to meet the unique learning needs of the young adolescent by providing specific programs, services, and activities designed to promote learning for all.

Program Description: Program offerings include requirements in communication arts, math, science, social studies, physical and health education, and fine arts. Exploratory and elective courses are offered. Music options in the middle school include vocal music, instrumental music, and orchestra.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers and staff.


Unfunded Priorities: Reduce class size for departmental chairpersons.

79


PROGRAM: SOLUTIONS, ACE

1133 OTHER ALTERNATIVE PROGRAMS



Salaries $623,825 $704,305 $664,169 $654,156 $560,327

Benefits 167,188 195,151 198,193 199,007 171,364



Equipment 0 0 1,472 0 0

Expenditures Total $864,538 $947,527 $912,007 $907,431 $769,080

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Teachers 11.00 12.00 11.00 11.00 11.00

Aides 3.50 4.00 4.00 4.00 4.00

Secretaries 1.00 2.00 2.00 1.85 1.00

Total 15.50 18.00 17.00 16.85 16.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




80

Springfield Public Schools Alternative Intervention Middle School

Program Information

Mission: To help students recognize and reach their potential by working together to offer

engaging data-driven learning opportunities in small class settings. Program Description: The Alternative Intervention Middle School is designed to address the

academic, social, and behavioral needs of students in grades 6-8 who are struggling to be successful in the traditional middle school. Staff and students work to build self-esteem, improve social skills, and to improve academic performance through a variety of instructional strategies. Students are accepted into the program through administrative referral based on deficits in reading and math.

Variance Discussion: The previous year budgeted salary amount was incorrect. The 2013-

2014 year salary is projected to be $516,000. The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers and staff. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.

Funding Sources: Local revenues Program Goals: 1. Improve student performance 2. Improve graduation rate 3. Ensure the effective and efficient use of resources

Performance Measures: 1. Increased use of research-based best practices such as CCI and Ruby Payne Mental

Models and Cris Tavoni reading strategies 2. Increased student achievement in communications arts and math 3. Increased use of differentiated instruction strategies, best practices and embedding Love

and Logic techniques in daily instruction 4. Improved achievement on district and classroom assessments 5. Teachers will implement CCI Level I and Positive Behavior Support to increase respect

and on task behavior in the classroom 6. Increased student engagement in the classroom 7. Increased parent involvement through quarterly parent/teacher conferences

The above performance measures are essential factors in determining success for students

in the alternative setting. These measures will get students closer to their goal of transitioning back to the traditional school setting and meeting the goals for school improvement.

81


PROGRAM: SENIOR HIGH

1151 SENIOR HIGH SCHOOL

EXPENDITURES AND APPROPRIATIONS 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 BY CATEGORIES Actual Actual Actual Budget Budget

Salaries $16,037,904 $16,439,164 $16,700,690 $16,928,439 $17,589,805 Benefits 4,017,978 4,395,512 4,706,214 4,892,200 4,869,998 Purchased Services 758,363 811,529 760,296 549,516 564,716 Supplies & Materials 1,283,773 1,376,956 1,289,804 1,856,615 1,785,200 Equipment 167,291 130,423 234,776 224,967 9,828


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Number of Schools 5 5 5 5 5 Number of Students (Senior High Headcount) 7,149 7,095 7,210 7,281 7,191 Number of Students (District) 24,129 24,366 24,849 25,347 25,165

STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Actual Actual Actual Budget Budget

Teachers 348.22 351.94 352.04 357.37 358.81 Secretaries 0.00 2.00 2.00 0.00 0.50Aides 0.00 2.34 2.00 1.00 1.00 Total 348.22 356.28 356.04 358.37 360.31

KEY PERFORMANCE MEASURES 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Measure Type Actual Actual Actual Budget Budget Total Cost per Pupil (District) Input $922.76 $950.24 $953.43 $964.68 $986.27 % of Total Operating Expenditures Input 11.03% 11.47% 11.41% 10.77% 10.58%

82

Springfield Public Schools High School

Program Information

Mission: To provide a comprehensive learning program and the appropriate setting for the teaching and learning of high school students.

Program Description: Program offerings include graduation requirements and electives in english, math, science, social studies, physical and health education, practical arts, fine arts, and foreign language. Twenty-five units of credit are required for graduation.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers. Secretaries received a make-up step and a 1.5% cost of living increase.


Unfunded Priorities: Returning the class size to previous level is a priority.

83


PROGRAM: ALTERNATIVE EDUCATION

1153 STUDY ALTERNATIVE HIGH SCHOOL



Salaries $386,551 $392,503 $399,108 $446,577 $491,150

Benefits 97,450 105,763 114,173 131,230 139,530



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Number of Students (Program) 150 150 150 150 150


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Teachers 8.40 8.45 8.45 9.00 9.00

Secretary 0.85 0.85 0.85 1.00 1.00

Total 9.25 9.30 9.30 10.00 10.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




84

Springfield Public Schools Study High School

Program Information

Mission: To provide an educational setting that addresses the academic and personal growth of our students so they will become socially responsible members of society.

Program Description: Bailey provides an educational setting to address the academic and personal needs of students who have experienced problems that could lead to or have led to failure. Students are referred by their home school counselor or may come in and make a self-referral. Bailey serves an average of 150 students per year. Bailey also provides a nursery in order for teen moms to continue their education.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.

Funding Sources: Local and grant revenue

Performance Measures: 1. The Bailey Staff will receive training and follow-up support for differentiated instruction2. Increased student achievement3. Increased number of students eligible to receive attendance incentives4. Increase the number of students passing all classes each week5. Increase the percentage of students passing Life 1016. Improved attendance, improved student behavior, increased percentage of students

graduating

The performance measures are directly related to the outcome measures of the program. The results of the performance measures indicate that the goals of the program are being met and that by increasing training for staff, student achievement will be improved. By increasing student attendance and improving student behavior both student achievement and an increased graduation rate result.

85

SPRINGFIELD PUBLIC SCHOOLS R-12 2014-2015 FINAL BUDGET

PROGRAM: FIFTH QUARTER CLASSES

1191, 1291, 2115 SUMMER SCHOOL



Salaries $757,616 $799,968 $856,848 $1,045,317 $1,052,369

Benefits 123,454 130,780 141,384 166,437 95,230



Equipment 1,186 2,658 0 0 0

Expenditures Total $903,196 $959,175 $1,019,379 $1,247,234 $1,183,079

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator 1.00 1.00 0.50 0.50 0.50

Secretary 1.00 1.00 1.00 1.00 1.00

Total 2.00 2.00 1.50 1.50 1.50


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




86

Springfield Public Schools Summer School

Program Information

Mission: To provide expanded and extended learning opportunities for students during the summer months. The diverse needs of students will be met through maintenance of skills, remediation, enrichment, and offering subjects of student interest.

Program Description: Elementary, middle school, senior high, and special education classes are offered during the summer for a four week period from four to six hours per day. The content and time span for the course offerings reflect state requirements and the special needs of the students they are designed to serve.

Variance Discussion: None

Funding Sources: State funding, Proposition C (Sales Tax) and Fair Share Taxes Unfunded Priorities: Transportation for at-risk students.

87


PROGRAM: SUPPORT SERVICES

1211 GIFTED & TALENTED EDUCATION



Salaries $1,484,244 $1,506,171 $1,509,104 $1,561,030 $1,595,603

Benefits 338,269 375,549 406,189 400,237 441,399



Equipment 12,222 3,892 2,355 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator 1.00 1.00 1.00 1.00 1.00

Teachers 28.60 27.00 26.60 26.60 26.60

Aides 0.00 0.50 1.80 1.80 2.80

Secretaries 2.80 2.80 2.80 2.80 2.80

Total 32.40 31.30 32.20 32.20 33.20


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




88

Springfield Public Schools Gifted Education Program

Program Information

Mission: To advocate for intellectually gifted students and provide challenging curriculum

that addresses affective needs in a supportive environment with intellectual peers. Program Description: The Phelps Center for Gifted Education consists of three programs

within Springfield Public Schools: 1. The WINGS program serves students identified as gifted in grades K-8 one full

instructional day per week. The WINGS program is located at the Phelps Center for Gifted Education.

2. The BRIDGES program provides services to under-represented populations of students identified as gifted in grades 2-5 one full instructional day per week. BRIDGES students must attend a Title I elementary school. The BRIDGES program is located at Weller Elementary.

3. The Springfield Scholars Program (SCHOLARS) is a full-time program designed to identify and provide educational services for gifted students in grade 6-8. Students must qualify for gifted services and complete an application process to be eligible for participation. The SCHOLARS program is located at Central High School. High School gifted services are available to students through participation in higher level curricular studies such as Advanced Placement courses (AP) in their daily schedules, as well as opportunity to apply to the Missouri Scholars Academy.

Variance Discussion: Increase in FTE

Funding Sources: Local and state revenues Unfunded Priorities: 1. Facility expansion is needed to accommodate all students identified as gifted within the

Springfield Public Schools system. 2. Transportation to and from WINGS and BRIDGES is currently provided by parents.

Transportation provided by the District, even on a limited basis, should be considered.

Measurement and Analysis Process: The Phelps Center faculty and staff regularly evaluate programs and services through the use of scheduled collaborative meetings and a variety of student performance assessment data. Each program has a liaison that collects information. The liaisons meet monthly with the program coordinator to review the process and identify program strengths and opportunities for improvement. Goals and Results: A variety of student performance assessment data and customer surveys are listed in our Gifted Education Evaluation which can be found online at http://sps.k12.mo.us/phelps/.

89



1251 EXTENDED LEARNING PROGRAM (PGM 331)



Salaries $60,871 $59,445 $61,327 $61,775 $61,775

Benefits 9,196 9,343 9,517 9,396 4,726

Purchased Services 0 1,450 903 1,500 1,500


Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




90

Springfield Public Schools Extended Learning Program

Program Information

Mission: The mission of the Extended Learning Program is to provide extended and expanded reading instruction and practice for all students grades 3-6th identified as performing at least two grade levels below placement.

Program Description: The Extended Learning Program provides opportunities for identified students in grades 3rd-6th to participate in 30 hours of reading tutorials taking place outside of the school day. Multiple points of data from District and/or State assessments are utilized to identify students as at least two grade levels below placement and needing additional learning opportunities in reading to meet high academic challenges, performance standards, and increase their opportunity for future success.

To accomplish our mission, we will:

1. Identify multiple assessment criteria for student eligibility in the program.2. Provide quality instruction to identified students in the area of reading, and in the form of

before/after school tutorials.3. Provide opportunities for participant feedback.



Unfunded Priorities:

1. Reading tutorials for grades 1st-2nd and 7th-8th2. Math tutorials for 1st-8th3. Reading and math tutorials for high school4. Program administration and secretarial support; the current salary budget only affords

exception and temporary pay for program tutors and campus liaisons.5. Program curriculum and supplies; the current supply budget only affords basic office

supplies for student tutorials.

Performance Measure(s): The Extended Learning Program Office will review student assessment data at the beginning and end of the program year to measure student growth in the area of reading. Results will be used to inform future program planning. Additionally, parents of identified students will complete a participation survey. Survey results will be used to identify areas of future need and program improvement.

91


PROGRAM: EDUCATIONALLY DISADVANTAGED

1251, 2219 EDUCATIONALLY DISADVANTAGED - TITLE I



Salaries $5,269,800 $5,697,512 $4,961,018 $5,756,848 $5,763,981

Benefits 1,382,344 1,586,711 1,439,451 1,514,216 1,504,049

Purchased Services 640,925 1,106,126 262,943 1,050,550 1,035,550

Supplies & Materials 466,394 412,067 508,380 1,042,693 1,204,345

Equipment 80,154 29,265 12,567 11,049 32,049


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.35 1.50 2.50 1.50 1.50

Reading Recovery/Reading Teachers 42.50 36.81 37.00 37.90 37.90

Reading Recovery/Reading Aides 0.00 3.20 2.42 3.00 4.00

Remedial Mathematics Teachers 15.43 6.85 9.45 10.60 9.90

Remedial Mathematics Aides 0.00 3.02 0.00 2.50 2.50

Kindergarten Aides 13.75 11.08 9.08 11.50 11.50

Early Childhood Teachers 16.00 25.00 24.00 21.00 24.00

Early Childhood Aides 15.50 25.00 12.00 18.00 18.00

Parent Programs-Teachers 0.00 0.40 0.40 0.40 0.40

Delinquent/Neglect 1.50 4.00 4.00 4.00 4.00

Teacher Trainers 27.20 27.55 29.65 31.00 31.00

S.A.M. 0.00 0.00 0.00 4.00 4.00

Secretary 1.25 2.25 2.25 2.25 2.25

Total 134.48 146.66 132.75 147.65 150.95


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




92

Springfield Public Schools Educationally Disadvantaged – Title I.A

Delinquent Program – Title I.D

Program Information

Mission: The federally funded program, Title I, provides federal dollars to help supplement educational opportunities for children who live in high poverty areas who are most at risk of failing to meet the state's challenging content and performance standards.

The federally funded program, Title I.D, provides federal dollars to help supplement educational opportunities for local programs identified as delinquent institutions.

Program Description: Title I provides educational support for educationally disadvantaged students enrolled in Springfield Public Schools.

Springfield implements school-wide Title I. All students at a Title I building are eligible for services. Students are identified based upon multiple, objective, educationally related criteria in the areas of literacy (reading) and mathematics. Title I teacher(s) are responsible for providing extra services to the identified children, coordinating with other school personnel involved with the children and involving parents in the planning, implementation and evaluation of the Title I program. Services are provided for identified school-age children in kindergarten through eighth grade. This program also emphasizes pre-school intervention for identified three and four year olds. Funding also provides supplemental education resources for local neglected institutions.

The Title I Parent Involvement program provides resources and training for parents to help strengthen the home-school relationship, thereby strengthening instructional programs for their children enrolled at Title I buildings.

Research-based staff development is provided for Title I staff members as well as for classroom teachers and principals at Title I buildings. In addition, Literacy Coaches are assigned to Title I sites to provide job-embedded professional development.

Title I.D provides funding to public or private residential facilities for the care of children who have been adjudicated to be delinquent or in need of supervision. Title I.D funding provides supplemental education for students as well as educational materials and professional development for teachers.

Variance Discussion: Expenditures are directly related to federal funding.

Funding Sources: The Title I and Title I.D programs are totally funded with federal funds.

Unfunded Priorities: None

93


PROGRAM: EDUCATIONALLY DISADVANTAGED

1296, 2218 EDUCATIONALLY DISADVANTAGED - TITLE I - ARRA



Salaries $2,429,704 $16,050 $0 $0 $0

Benefits 702,813 16,113 0 0 0

Purchased Services 92,151 100,867 3,381 0 0

Supplies & Materials 457,889 49,828 0 0 0

Equipment 2,775 8,671 0 0 0

Expenditures Total $3,685,333 $191,529 $3,381 $0 $0

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Reading Recovery/Reading Teachers 0.00 0.00 0.00 0.00 0.00

Reading Recovery/Reading Aides 1.10 0.50 0.00 0.00 0.00

Remedial Mathematics Teachers 0.00 0.00 0.00 0.00 0.00

Remedial Mathematics Aides 3.67 0.90 0.00 0.00 0.00

Kindergarten Aides 0.00 0.00 0.00 0.00 0.00

Classroom Teachers 15.25 0.00 0.00 0.00 0.00

Classroom Aides 2.00 0.00 0.00 0.00 0.00

Early Childhood Teachers 2.00 0.00 0.00 0.00 0.00

Early Childhood Aides 2.27 0.00 0.00 0.00 0.00

Total 26.29 1.40 0.00 0.00 0.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




94

Springfield Public Schools Educationally Disadvantaged – Title I.A - ARRA

Delinquent Program – Title I.D - ARRA

Program Information

Mission: The federally funded program, Title I, provides federal dollars to help supplement educational opportunities for children who live in high poverty areas who are most at risk of failing to meet the state's challenging content and performance standards.

The federally funded program, Title I.D, provides federal dollars to help supplement educational opportunities for local programs identified as delinquent institutions.

Program Description: Title I provides educational support for educationally disadvantaged students enrolled in Springfield Public Schools.

Springfield implements school-wide Title I. All students at a Title I building are eligible for services. Students are identified based upon multiple, objective, educationally related criteria in the areas of literacy (reading) and mathematics. Title I teacher(s) are responsible for providing extra services to the identified children, coordinating with other school personnel involved with the children and involving parents in the planning, implementation and evaluation of the Title I program. Services are provided for identified school-age children in kindergarten through eighth grade. This program also emphasizes pre-school intervention for identified three and four year olds. Funding also provides supplemental education resources for local neglected institutions.

The Title I Parent Involvement program provides resources and training for parents to help strengthen the home-school relationship, thereby strengthening instructional programs for their children enrolled at Title I buildings.

Research-based staff development is provided for Title I staff members as well as for classroom teachers and principals at Title I buildings. In addition, Literacy Coaches are assigned to Title I sites to provide job-embedded professional development.

Title I.D provides funding to public or private residential facilities for the care of children who have been adjudicated to be delinquent or in need of supervision. Title I.D funding provides supplemental education for students as well as educational materials and professional development for teachers.

Variance Discussion: The ARRA funding for this program was discontinued in 2012.

Funding Sources: The Title I and Title I.D programs are totally funded with federal funds.


95


PROGRAM: ENGLISH LANGUAGE LEARNERS (ELL)

1271 ENGLISH LANGUAGE LEARNERS (ELL)



Salaries $412,597 $487,346 $619,040 $682,927 $775,995

Benefits 113,748 149,797 201,981 203,782 226,862



Expenditures Total $556,019 $688,537 $917,252 $943,947 $1,089,101

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Teacher 8.00 10.00 10.00 11.00 11.00

Specialist 0.00 0.00 0.00 0.00 1.00

Para 4.50 5.50 8.00 6.50 9.00

Total 12.50 15.50 18.00 17.50 21.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




96

Springfield Public Schools English Language Learners (ELL) Department

Program Information

Mission: The English Language Learners Program provides accommodations for

appropriate educational services to students for whom English is not the primary language. Services are designed to comply with applicable statutes, including the ADA and the NCLB Acts and Title III.

Program Description: Non-English speaking students are provided instruction and services

designed to promote their academic and social success. Funding Sources: Local revenues and Title III Variance Discussion: The variance between 2013-2014 and 2014-2015 is due to the

addition of one ELL specialist, moving two ELL paras from Title III funds to local ELL budget to follow compliance demands, and an increase in the purchased services budget. Additionally teachers and staff received a step increase, a make-up step increase and 1% cost of living increase.

Performance Measures: The English Language Learners (ELL) Program is reviewed

annually with performance measures including results of MAP student scores, persistence to graduation, grades, attendance, and benchmark scores. In addition, student performance on state mandated ESOL assessments are also reviewed. The results show that the program is effective in increasing student achievement and reducing the drop-out rate.

97



1281 EARLY CHILDHOOD SPECIAL EDUCATION



Salaries $3,164,242 $3,306,704 $3,541,084 $3,330,353 $3,331,010

Benefits 867,926 971,767 1,101,606 904,159 904,496



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Assistant Director 1.00 1.00 1.00 1.00 1.00

Process Coordinators 2.00 2.00 2.00 1.00 1.00

Classroom Teachers 29.90 32.60 32.60 38.40 38.40

Classroom Paras 36.50 38.80 38.60 38.60 38.60

Motor Therapists 1.90 5.10 6.50 5.80 5.80

Secretaries 2.75 3.75 3.75 3.75 3.75

Assessment Team 14.00 9.60 9.80 10.50 10.50

Custodial 0.00 2.00 2.00 2.00 2.00

Nurses 3.00 3.50 3.70 3.30 3.30

Total 91.05 98.35 99.95 104.35 104.35


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




98

Springfield Public Schools Early Childhood Special Education

Program Information

Mission: The mission of the Springfield R-12 Early Childhood Special Education Program is to ensure that appropriate special education and related services are designed and provided to meet the individual needs of children ages 3-5 who are identified as having a developmental delay or disability.

Program Description: The Early Childhood Special Education program (ECSE) is part of the Springfield Public Schools special education department. The program services children ages 3-5 years who have been identified as having a developmental delay or disability as identified under (IDEA).

The program provides services in a variety of settings across the community, depending on the child’s needs. These services are typically provided where the child spends his/her day. This may include a child’s daycare, preschool, Head Start Center, Title 1 classroom, ECSE Classroom, and at times the child’s home. Currently, the ECSE program has 13 classrooms located at the Shining Stars Early Childhood Center, two classrooms at the new Bright Stars Early Childhood Center, and five additional classrooms located in various sites across the district. These classrooms have both morning and afternoon sessions and provide a wide range of services. Children without disabilities also participate in the ECSE classroom for integration.


Funding Sources: ECSE is funded through federal and state funding revenues. ECSE provides 100% funding of approved costs for special education students, ages 3, 4, and 5 year olds, but not yet eligible for Kindergarten.

Unfunded Priorities: Expansion of services dependent upon increased enrollment and need for additional staff and locations for services.

99



1297 EARLY CHILDHOOD SPECIAL EDUCATION - ARRA



Salaries $0 $0 $0 $0 $0

Benefits 0 0 0 0 0

Purchased Services 14,402 0 0 0 0


Equipment 42,807 0 0 0 0

Expenditures Total $163,875 $9,957 $0 $0 $0

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




100

Springfield Public Schools Early Childhood Special Education - ARRA

Program Information

Mission: The mission of the Springfield R-12 Early Childhood Special Education Program is to ensure that appropriate special education and related services are designed and provided to meet the individual needs of children ages 3-5 who are identified as having a developmental delay or disability.

Program Description: The Early Childhood Special Education program (ECSE) is part of the Springfield Public Schools special education department. The program services children ages 3-5 years who have been identified as having a developmental delay or disability as identified under (IDEA).

The program provides services in a variety of settings across the community, depending on the child’s needs. These services are typically provided where the child spends his/her day. This may include a child’s daycare, preschool, Head Start Center, Title 1 classroom, ECSE Classroom and at times the child’s home. Currently, SPS ECSE program has 20 ECSE classrooms located at multiple sites across the school district. These classrooms have both morning and afternoon sessions and provide a wide range of services. Children without disabilities also participate in the ECSE classroom for integration.


Funding Sources: Funding received through the American Recovery and Reinvestment Act of 2009.

Unfunded Priorities: Emerging Literacy Curriculum for establishing a basic instructional program for pre-literacy development and approved by DESE for preschool age children.

101


PROGRAM: SUPPORT SERVICES 1295, 1221, 2195 SPECIAL EDUCATION EXPENDITURES AND APPROPRIATIONS 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

BY CATEGORIES Actual Actual Actual Budget Budget Salaries $14,658,125 $16,235,712 $16,733,173 $17,992,024 $18,103,374 Benefits 4,101,919 4,913,615 5,383,182 5,570,554 5,515,003 Purchased Services 847,838 1,058,362 908,789 1,251,702 1,130,499 Supplies & Materials 352,098 292,163 200,199 554,443 717,807 Equipment 36,714 46,068 35,637 72,075 12,500


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Administrative Directors 0.31 0.31 0.31 0.00 0.00

Director of Special Services 1.00 1.00 1.00 1.00 1.00

Assistant Director - K-12 1.00 1.00 1.00 1.00 1.00

Supervisors 3.00 3.00 3.00 3.50 3.50

Process Coordinators 16.00 18.00 20.00 20.00 20.00

Work Experience Coordinator 0.40 0.40 0.40 0.40 0.40

School Psychologists 5.00 6.00 6.00 6.00 6.00

Teachers 174.49 191.25 191.31 192.51 192.51

Literacy Coach 0.00 1.00 2.00 2.00 2.00

Occupational/Physical Therapists 8.20 8.70 8.70 7.90 7.90

Certified OT/PT Assistants 1.20 1.20 1.20 1.00 1.00

Adaptive Physical Education 5.00 5.00 5.00 5.00 5.00

Speech/Language Pathologists 26.00 29.00 29.00 28.00 28.00

Counselor 0.00 1.00 1.00 1.00 1.00

Behavior Technicians 9.76 10.00 10.00 12.00 12.00

Paraprofessionals 168.50 183.00 184.00 186.74 186.74

LPN/Nurses 3.63 6.80 6.80 6.50 6.50

Interpreters 14.00 14.00 14.00 15.00 15.00

IT Technician 1.00 2.00 2.00 2.00 2.00

Secretaries 7.50 6.50 6.50 6.50 6.50

Total 445.99 489.16 493.22 498.05 498.05

KEY PERFORMANCE MEASURES 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Measure Type Actual Actual Actual Budget Budget

Total Cost per Pupil (District) Input $828.74 $925.30 $936.09 $1,003.70 $1,012.48

% of Total Operating Expenditures Input $0 $0 11.21% 11.21% 10.86%

102

Springfield Public Schools Special Education

Program Information

Mission: The mission of the Springfield R-12 Department of Special Education is to ensure

that appropriate special education and related services are designed and provided to meet the individual needs of students with disabilities. Through a collaborative effort within the entire school community, students with disabilities will receive the support and services needed to master targeted goals and to achieve successful transitions to post-school activities.

Program Description: Special Education is responsible for ensuring the provision of services

for students identified as having educational disabilities in grades K-12. Special Education services are governed by the Individuals with Disabilities Act (IDEA), as well as state regulations. Child Find is a requirement of IDEA. As a result of Child Find, our school district is responsible for identifying and providing eligible students with a free appropriate public education (FAPE) in the least restrictive environment (LRE). Special Education programming provides for additional services, supports, programs, specialized placements or environments to ensure that the students’ educational needs are addressed.

Performance Measurements and Effectiveness: The Special Education Department utilities

results from the Missouri State Performance Plan Profile (SPP) to measure the program’s effectiveness. As required by the Individuals with Disabilities Education Improvement Act of 2004, the SPP is a six-year plan that includes targets for student performance indicators and improvement activities designed to enable our district and the state to meet targets. The purpose of the SPP Profile is to provide information regarding the performance of our district on a variety of indicators and to address other outcome measures for students receiving special education services. The District is measured on indicators that include the following: Early Childhood Special Education Data, Child Count and Educational Environment Data, Assessment Data, Evaluation Data, Parent Survey Data, Suspension/Expulsion Data, and Secondary Transition Data. This information is utilized in the department’s On-going System of Review (OSR,) in conjunction with the SP5 Strategic Plan.

Variance Discussion: The expenditure variance is due to an increase salaries. Funding Sources: Federal, state and local revenues Unfunded Priorities: Day Treatment Program for students identified as having significant

emotional disabilities. To provide a therapeutic environment with the emphasis of stabilizing symptoms so students could gain the skills needed to return to their home schools.

103



1296, 2218 SPECIAL EDUCATION - ARRA (PGM 622)



Salaries $1,141,634 $0 $0 $0 $0

Benefits 343,884 0 0 0 0

Purchased Services 404,831 390 0 0 0


Equipment 626,969 0 0 0 0

Expenditures Total $2,762,624 $3,715 $0 $0 $0

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Process Coordinator 1.00 0.00 0.00 0.00 0.00

School Psychologists/Autism Specialist 2.00 0.00 0.00 0.00 0.00

Teachers 15.61 0.00 0.00 0.00 0.00

Speech/Language Pathologists 1.00 0.00 0.00 0.00 0.00

Educational Diagnosticians 2.00 0.00 0.00 0.00 0.00

Paraprofessionals 18.00 0.00 0.00 0.00 0.00

IT Technician 1.00 0.00 0.00 0.00 0.00

Total 40.61 0.00 0.00 0.00 0.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




104

Springfield Public Schools Special Education - ARRA

Program Information

Mission: The mission of the Springfield R-12 Department of Special Education is to ensure that appropriate special education and related services are designed and provided to meet the individual needs of students with disabilities. Through a collaborative effort within the entire school community, students with disabilities will receive the support and services needed to master targeted goals and to achieve successful transitions to post-school activities.

Program Description: Special Education is responsible for ensuring the provision of services for students identified as having educational disabilities in grades K-12. Special Education services are governed by the Individuals with Disabilities Act (IDEA), as well as state regulations. Child Find is a requirement of IDEA. As a result of Child Find, our school district is responsible for identifying and providing eligible students with a free appropriate public education (FAPE) in the least restrictive environment (LRE). Special Education programming provides for additional services, supports, programs, specialized placements or environments to ensure that the students’ educational needs are addressed.

Variance Discussion: The ARRA funding for this program was discontinued in 2012.

Funding Sources: Local, state, and federal revenues. Additional funding received through the American Recovery and Reinvestment Act of 2009 to be utilized during the 2009- 2010, 2010-2011, and 2011-2012 school years.

Unfunded Priorities: Day Treatment Program for students identified as having significant emotional disabilities. To provide a therapeutic environment with the emphasis of stabilizing symptoms so students could gain the skills needed to return to their home schools.

105


PROGRAM: VOCATIONAL

1361 SENIOR HIGH OTC STUDENTS



Purchased Services $553,178 $657,827 $588,711 $675,050 $675,050


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




106

Springfield Public Schools Secondary Vocational Program

Program Information

Mission: To provide job directed educational experiences that will give youths an opportunity for economic self-sufficiency as they exit the public school system.

Program Description: Ozark Technical College provides a Secondary Preparatory program operating through the OTC Career Center that serves high school youth in the Springfield R-12 District.



Unfunded Priorities: Expansion and development of occupational and alternative programs that would serve students at an earlier age to prepare them for professional and/or vocational careers.

107


PROGRAM: VOCATIONAL

1361 VOCATIONAL EDUCATION GRANTS



Salaries $0 $0 $0 $0 $0

Benefits 0 0 0 0 0

Purchased Services 0 0 0 0 0

Supplies & Materials 154,195 0 0 0 146,036

Equipment 17,336 0 0 0 0

Expenditures Total $171,531 $0 $0 $0 $146,036

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




108

Springfield Public Schools

Vocational Education Grants

Program Information Mission: To provide appropriate technical training programs for students who traditionally

are not college bound. Program Description: The vocational programs provide linkages between school based and

work based programs for secondary students. Variance Discussion: None Funding Sources: Local, state and federal revenues Unfunded Priorities: None

109


PROGRAM: INTERSCHOLASTIC ATHLETICS

1400 INTERSCHOLASTIC ATHLETICS



Salaries $1,417,603 $1,761,963 $1,804,223 $1,932,424 $2,395,221

Benefits 208,149 261,741 271,478 293,717 320,267



Equipment 23,068 17,949 3,825 7,334 7,334


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Number of high schools 5 5 5 5 5

Number of secondary schools 9 9 9 9 9

Number of Students (Program) 4,800 4,800 4,800 4,800 4,800


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.00 1.00 1.00 1.00 1.00


Secretary 2.00 2.00 2.00 2.00 2.00

Total 3.00 3.00 3.00 4.00 4.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




110

Springfield Public Schools Interscholastic Athletics

Program Information

Mission: The Mission of the Springfield Public Schools activities program is to enhance the educational experiences of students and support the goals of the Springfield Public School District.

Program Description: The following interscholastic athletic programs are offered to students:

Football Basketball Wrestling Cross-country Baseball Golf Soccer Softball Cheerleading Pom-poms Volleyball Track Swimming Tennis

Variance Discussion: The dollar variance between 2013-2014 and 2014-2015 is due to an increase in stipend amounts and the increased cost of officials pay.

Funding Sources: Local revenues, participation fees, gate receipts, and sponsorships

Unfunded Priorities: In the past, wrestling mats were reconditioned on a rotating basis. Reconditioning mats costs the District approximately $6,000 per year. To catch up and continue proper rotation and maintenance, $10,000 is required.

111


PROGRAM: STUDENT ACTIVITIES

1411 SCHOOL SPONSORED ACTIVITIES

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



Revenues $3,900,721 $3,943,274 $3,720,299 $3,600,000 $4,000,000

Expenditures 3,710,760 3,879,201 3,659,875 3,600,000 4,000,000


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



112

Springfield Public Schools School Sponsored Activities

Program Information

Mission: To provide a comprehensive program of activities that involves students in the

overall program of the school to increase the educational persistence rate toward graduation.

Program Description: The District currently maintains 1,756 activity accounts. These

accounts contain revenue from various student fundraising activities such as concessions operations and car washes. Expenditures from these accounts generally support student sponsored activities, such as band trips and equipment purchases. Unspent balances carry forward from year to year.

Variance Discussion: Student activities continue to increase year after year; therefore, the

budgeted amount is an estimate only. Funding Sources: Student fundraising activity Unfunded Priorities: None

113



1931 TUITION - SEVERELY HANDICAPPED





PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




114

Springfield Public Schools Tuition to Other Local Educational Agencies

Program Information

Mission: To provide appropriate educational programming for students who are receiving services in a non-public school setting or for students who have been publicly placed by other agencies and are eligible for services.

Program Description: Funds are provided for tuition costs for students who attend Greene Valley State School for the Severely Handicapped, The Sheltered Workshop, Lakeland Regional Hospital, and other schools throughout the state that provide specialized services. The publicly placed students are receiving services from other districts, yet their domicile district is Springfield Public Schools.

Variance Discussion: Tuition paid to state institutions for this program is determined by the “local tax effort rate” established by DESE. Actual expenditures cannot be determined until the local effort rate is computed for the previous year, and until the number of students receiving services is determined. The budget expenditure is based on a calculated estimate of these factors. Also, a variance in this budgeted amount may be contributed to contracted costs with other agencies, such as Lakeland Regional Hospital.

Funding Sources: Local and state revenues

Unfunded Priorities: Expansion of services in this area is based on the number of students who are placed in these settings.

115



2111 MISSOURI OPTION (MOOP)



Salaries $61,276 $4,155 $3,998 $7,802 $7,802

Benefits 13,371 677 573 1,127 596


Supplies & Materials 3,459 3,851 1,174 265 265

Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


At Risk Teachers 1.00 0.00 0.00 0.00 0.00

Total 1.00 0.00 0.00 0.00 0.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




116

Springfield Public Schools Missouri Option (MOOP)

Program Information

Mission: The mission of the Missouri Option (MOOP) Program is to provide support and intervention services designed to enhance the academic achievement and personal development of students.

Program Description: The department is responsible for enhancing awareness of factors that put students at-risk, coordinating services associated with at-risk students, creating and evaluating dropout/recovery programs.




117



2112 ATTENDANCE SERVICES



Salaries $751,042 $779,539 $823,960 $858,006 $892,388

Benefits 245,417 279,490 316,723 315,173 326,936



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



OTHER SERVICES

Homeless Services 250 350 350 350 350

Attendance Letters 3,000 2,000 2,000 2,000 2,000

Prosecuting Attorney Letters 145 130 130 130 130

STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator of Student Attendance 0.50 0.00 0.00 0.00 0.00

Attendance Advisors 5.00 5.00 5.00 5.00 5.00

Attendance Secretary 28.75 29.25 29.25 28.75 28.75

Total 34.25 34.25 34.25 33.75 33.75


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




118

Springfield Public Schools Attendance Services

Program Information

Mission: The mission of Attendance Services Department is to provide prevention and intervention services to ensure students have regular and punctual school attendance.

Vision: SPS Attendance Services Department, working collaboratively with home, school, and community, shall provide a full spectrum of services to meet the needs of students and their families.

Program Description: The Attendance Department staff works with students, families, and school personnel on the importance or regular and punctual attendance by the students. As referred by school personnel, the staff conducts home visits to determine reason(s) for student absences. The staff provides assistance for families with any challenges that may be prohibiting their child in attending school on a regular basis. Collaboration with other community agencies is provided as needed by the attendance office. Attendance staff works with school personnel in developing programs to improve school attendance and data in tracking student attendance.

Other responsibilities: Migrant/Homeless compliance, Children Services/Juvenile Service/Prosecuting Attorney liaison, District Holiday Basket program, North Springfield Betterment Association liaison, referrals to community agencies.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for staff. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.

Funding Sources: District, community, and grants


Performance Measures/Results: Provide knowledgeable, dedicated, and committed attendance staff Provide services essential to school personnel, students, and families Contacts and services have increased due to staff’s involvement with schools,

community, and families. Collaborate with district departments and community agencies The department participates in school district staff meetings and community agencies

meetings. Provide community awareness program on the importance of regular school attendance Collaboration with the B N School committee, North Springfield Betterment Association,

and media announcements promote the importance of regular school attendance

119


PROGRAM: SERVICE AREA DIRECTION

2114 RECORDS



Salaries $89,728 $103,488 $107,590 $124,565 $129,484

Benefits 22,876 26,608 29,135 32,142 32,034



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Manager 0.50 0.50 0.50 0.50 0.50

Secretary 2.00 2.00 2.00 2.00 2.00

Total 2.50 2.50 2.50 2.50 2.50


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




120

Springfield Public Schools Records Office

Program Information

Mission: To meet legal requirements of student record storage and transfer information to

other districts and develop and support fifth quarter operation. Program Description: These funds support a staff of four individuals whose functions

include: Student record duplication and transfer Enrollment and attendance collection and reporting of fifth quarter students Resolution of student, residency issues Supervision and secretarial support for the fifth quarter program Audit of free/reduced lunch eligibility

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is

due primarily to a step increase, a make-up step increase and a 1% cost of living increase for staff. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.

Funding Sources: Local and state revenues Unfunded Priorities: Copying and storage of medical records.

121


PROGRAM: CULTURAL DIVERSITY

2118 CULTURAL DIVERSITY



Salaries $101,110 $166,102 $186,813 $141,349 $139,151

Benefits 23,605 38,175 41,423 36,994 39,077


Supplies & Materials 1,531 237 4,054 2,293 7,293

Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator 0.75 1.00 1.00 1.00 1.00

Cultural Diversity Specialist 0.25 1.00 1.00 1.00 1.00

Secretary 1.00 1.00 1.00 1.00 1.00

Total 2.00 3.00 3.00 3.00 3.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




122

Springfield Public Schools Office of Cultural Diversity

Program Information

Mission: The Office of Cultural Diversity is committed to increasing knowledge and awareness of cultural differences, as well as decreasing incidents of bigotry, both overt and subtle.

Program Description: The Office of Cultural Diversity was established to address the needs of underrepresented populations of students in the Springfield Public School District. The office has expanded to include all areas of cultural diversity. The need for awareness and appreciation of the many cultural groups that make up the school district is vital for the success of all students. Direct services to underrepresented populations of students, families, and staff as needed include the following areas:

Achievement Assist graduating seniors with college and scholarship searches Attendance Discipline issues Parent involvement Mentoring of students Home visits with parents Advocacy for children/families Community partnerships Serve on local boards Leadership Conferences

Current activities of the Office of Cultural Diversity extend to the following areas: Diversity training Minority student leadership conferences School and community organizations Current trends and strategies dealing with underrepresented population students Recruit teachers who represent underrepresented populations of professionals Administer Culturally Diverse Teacher Scholarship Program Student organizations that organize and maintain underrepresented student involvement Special Programs

a. after school activitiesb. classroom activities


Funding Sources: Local revenues (100 % Local)


Expansion of Cultural Diversity Training for all SPS staff and students Leadership Academy for middle school students Parent involvement activities After school activities with organized student groups Cultural Diversity Specialist to serve Spanish speaking and other communities

123


PROGRAM: FEDERAL DRUG FREE PROGRAM

2122 SAFE & DRUG FREE SCHOOLS (PROGRAM 634)



Salaries $10,615 $0 $0 $0 $0

Benefits 1,622 0 0 0 0

Purchased Services 13,054 3,752 0 0 0


Equipment 0 0 0 0 0

Expenditures Total $27,338 $12,666 $0 $0 $0

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Substance Abuse Specialist 2.00 0.00 0.00 0.00 0.00

Total 2.00 0.00 0.00 0.00 0.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




124

Springfield Public Schools Safe and Drug Free Schools

Program Information

Mission: To provide instruction and resources for students and staff relating to decreasing the use of drugs and alcohol and promoting a safe environment for all students.

Program Description: The program complies with public Law 101-226 (Drug Free Act) in application for and use of federal entitlement.

Variance Discussion: This grant will not be received for FY 2014-2015.

Funding Sources: Federal revenues


125



2122 GUIDANCE AND COUNSELING (EXCLUDING PROGRAM 634)



Salaries $3,331,021 $3,385,997 $3,459,984 $3,820,365 $4,108,634

Benefits 793,646 868,964 917,855 1,003,934 1,463,042



Equipment 0 0 1,139 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Ratio of Counselors to Students

Elementary 1 to 383.0 1 to 407.0 1 to 414.0 1 to 377.0 1 to 353.0

Intermediate School 1 to 393.0 1 to 478.0 1 to 464.0 1 to 529.0 1 to 539.0

Secondary 1 to 328.0 1 to 363.0 1 to 368.0 1 to 361.0 1 to 312.0

High School 1 to 357.0 1 to 360.0 1 to 362.0 1 to 343.0 1 to 345.0



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator 1.00 1.00 1.00 1.00 1.00

Counselors 63.55 63.55 63.75 69.00 73.40

Secretary 0.00 1.00 1.00 1.00 1.00

Total 64.55 65.55 65.75 71.00 75.40


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




126

Springfield Public Schools Guidance and Counseling

Program Information

Mission: Guidance and Counseling serves the educational, personal, social, and emotional needs of students as they grow and develop and provides students assistance in academic, career, and personal development.

Program Description: Counselors are assigned to every school with some elementary and middle school counselors providing services for two or three buildings. They are responsible for implementing a comprehensive guidance program with four components:

Guidance Curriculum – goals and objectives in three areas Individual Planning – student advisement, scheduling, career and college counseling Responsive Services – individual and small group counseling, consultations, referrals System Support – involvement with school and community and management activities

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase.


Unfunded Priorities: Additional counselor FTE is needed to compensate for the increase in enrollment. The counselor FTE has decreased by 2.8 since 08-09 while the enrollment has increased by 898 students. To be able to return to the level of support that was available to our students five years ago, a minimum additional 5.3 counselor FTE is needed.

127


PROGRAM: INFORMATION SERVICES 2124, 2664 INFORMATION SERVICES EXPENDITURES AND APPROPRIATIONS 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Salaries $1,199,999 $1,347,703 $1,498,336 $1,664,544 $1,871,987

Benefits 282,907 335,754 392,014 433,713 498,787



Equipment 181,233 219,482 144,325 1,126,649 1,101,758


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.00 1.00 1.00 1.00 1.00

Admin. Assistant 1.00 1.00 1.00 1.00 1.00

Managers 2.00 4.00 4.00 4.00 4.00

High School Technical Support 5.00 5.00 5.00 5.00 5.00

Middle School Technical Support 0.00 0.00 0.00 0.00 5.00

Customer Service Support 11.00 12.00 13.00 14.00 14.00

Application Support 4.00 4.00 4.00 4.00 4.00

Technical Support 4.00 6.00 6.00 7.00 7.00

Total 28.00 33.00 34.00 36.00 41.00





Number of support calls (Help Desk)

Outcome/ Effectiveness

41,495 37,789 35,864 38,000 37,000

Number of work orders created Outcome/ Effectiveness

12,980 13,336 13,601 14,500 16,000

128

Springfield Public Schools Information Services

Program Information

Mission: Providing unified support so all students receive a personalized, innovative, world class education.

Program Description: Services provided include:

Integrated technology into the curriculum to improve student achievement Planning, development and installation of district-wide data warehouse solution Internet access and district-wide email services Acquisition, development, maintenance, and support of software Instruction in the use of information and educational technology Assistance and advice in the procurement of hardware and software for use by other

departments of the District Assistance in seeking funding for non-budgeted acquisition of services, software, and

equipment related to the information technology Support technology staff development activities Support and loading of COGNOS Data Warehouse systems Support for Paperless Board systems for Board of Education Support of continuous quality improvement processes in the District Planning, installation and training for Microsoft SharePoint Services Planning, design and deployment of Edline Website Systems Plan, install, and maintain the telecommunications systems in the District Development and support of wireless technology into the schools for instructional needs Deployment and project management of the Technology Bond Project for district

classrooms receiving LCD projectors and Smartboards Working with Student Information System staff to submit required reporting to the state for

funding and accreditation (Core Data/MOSIS) Loading data from district-wide testing and the ACT Test (e.g., Scholastic Reading

Inventory, STAR Math, Emerging Literacy, Emerging Math, Benchmarks, DevelopmentalReading Assessment, PLAN, EXPLORE, and common assessments given in specificmiddle and high school courses)

Supporting the Missouri Department of Elementary and Secondary Education on a varietyof projects and assists with state pilot programs (e.g., implementation of state-widestudent locator identification numbers, Web-based software, etc.)

Project and budget management of the I.T. Technology Bond project

Variance Discussion: Increase in costs for increased network speeds and Internet bandwidth to all buildings and the addition of 5.0 Middle School Site Technical Support FTE.

Funding Sources: Local revenue, state technology acquisition grant, and E-Rate funds

129


PROGRAM: HEALTH SERVICES

2134, 2135, 2138 HEALTH SERVICES



Salaries $2,190,328 $2,342,210 $2,343,648 $2,340,255 $2,555,141

Benefits 499,410 556,799 611,445 620,344 691,466



Equipment 1,100 0 2,278 5,600 1,100


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Registered Nurses 45.30 45.30 45.30 47.40 49.60

Teachers 0.00 1.00 1.00 1.00 1.00

Aides 0.00 0.50 0.50 0.50 0.50

Supervisor 1.00 1.00 1.00 1.00 1.00

Secretary 2.00 2.60 3.00 3.00 3.00

Total 48.30 50.40 50.80 52.90 55.10





130

Springfield Public Schools Health Services

Program Information Mission: The mission of Health Services is to assist students to achieve academically and

socially in the school environment by promoting health and wellness for all students. We will work collaboratively with students, colleagues, parents, and the community to ensure a safe, healthy environment where continuous learning can occur.

Program Description: School nurses provide case management for over 19,000 students

with chronic health conditions. Daily specialized health care procedures provided by the school nurse improve student attendance as well as full-time onsite health services verses part-time onsite health services.

School nurses make a direct impact on student attendance. Health Services identifies and removes barriers to health care access whether they are financial, system, or informational barriers. Health Services works in cooperative effort between the District and the community to generate solutions. This past school year the District saved approx. $154,744 directly related to keeping students at school. Due to the intervention of the school nurse students were seen and returned to the classroom rather than going home had the nurse not been in the building. Head lice cases continue to decrease reducing the number of absences each year. Within the past twelve years head lice intervention has saved the District approximately $1,256,156 Medicaid reimbursement is leveraged through case management done by the school nurses for the school district. Case management provides for approximately $290,000 of annual income that benefits the District overall. Annually over to $670,000 of in-kind services are provided at the school sites so that students can receive medical services and return to the classroom.

Variance Discussion: The increase in salary and benefits for 2014-2015 reflects an improvement to the salary/benefit schedule approved by the Board and increased FTE.

Funding Sources: Local revenues & MFH CALM Grant Unfunded Priorities: None

131


PROGRAM: SECTION 504 - ADA COMPLIANCE

2136, 2137 ACCOMODATIONS COMPLIANCE



Salaries $86,036 $118,986 $103,783 $123,124 $110,684

Benefits 19,811 36,113 29,215 35,835 45,448



Equipment 18,890 22,350 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Compliance Coordinator 1.00 1.00 1.00 1.00 1.00

Administrative Assistant 0.00 0.00 0.00 0.00 1.00

Para 2.50 2.50 2.50 2.50 2.50

Total 3.50 3.50 3.50 3.50 4.50


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




132

Springfield Public Schools Section 504 / ADA Compliance

Program Information

Mission: To provide program and physical accessibility as required under Section 504 and the Americans with Disabilities Act.

Section 504/ADA Compliance is required to address the needs of students who have a disability that substantially limits a major life activity. Services are designed to comply with applicable statutes, including the ADA and Section 504 of the Rehabilitation Act of 1973.

Program Description: The Section 504 Coordinator helps develop Section 504 Accommodation Plans for students with disabilities.



Performance Measures: The Section 504 program is reviewed annually with performance measures including results of MAP and EOC student scores, persistence to graduation, grades, attendance and benchmark scores.

133


PROGRAM: IMPROVEMENT OF INSTRUCTION

2212, 2123 CURRICULUM AND INSTRUCTION



Salaries $813,313 $827,276 $861,900 $907,484 $925,814

Benefits 169,644 178,676 182,778 182,737 195,943

Purchased Services 649,017 762,976 675,406 562,502 1,179,167

Supplies & Materials 1,386,167 1,420,098 1,142,168 366,397 422,297

Equipment 29,587 30,915 6,817 70,111 70,111


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


CURRICULUM SPECIALISTS

Coordinator of Curriculum/Instruction 0.69 0.69 0.69 0.00 1.00

Program Faciliators 5.00 5.00 4.50 3.50 4.50

Instructional Specialists 0.50 0.50 0.50 0.50 0.50

Secretaries 5.50 5.50 5.00 5.00 4.00

Total 11.69 11.69 10.69 9.00 10.00





134

Springfield Public Schools Curriculum, Instruction and Assessment

Program Information


Program Description: Services include:

Evaluation of curricular programs Development and implementation of instructional resources Delivery of professional development to administrators and teachers Modeling of effective instructional practices

Variance Discussion: The dollar variance between 2013-2014 and 2014-2015 is due primarily to increases in purchased services and supplies.

Funding Sources: Local, state, and federal revenues


135


PROGRAM: PROFESSIONAL LEARNING

2213, 2214, 2215, 2216 STAFF AND PROFESSIONAL LEARNING

Program 400, 402, 406, 409, 637



Salaries $1,094,543 $942,418 $951,211 $975,547 $1,187,334

Benefits 220,614 192,585 210,337 220,467 257,864



Equipment 0 0 11,490 1,300 1,300


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 2.00 1.00 1.00 1.00 1.00

Coordinator 1.00 1.00 1.50 1.00 1.00

Professional Learning Specialist 6.50 5.50 6.50 6.50 9.00

Curriculum Facilitator 2.00 2.00 0.50 0.50 0.00

Secretary 3.00 3.00 2.00 2.00 2.00

Teacher in Residence 0.00 0.00 0.00 0.00 0.00

Total 14.50 12.50 11.50 11.00 13.00





136

Springfield Public Schools Professional Learning

(Springfield R-12, Title IIA)

Program Information


Program Description: The Department of Professional Learning facilitates the activities and programs listed below.

• STEP UP Induction Program serving early career teachers during their first three years,including state-mandated mentoring

• Leadership development programs, including Evolving Leaders Induction, LeadershipInstitute, and Leadership Curriculum Mapping

• Partner/support for SPS Now district learning• Site Professional Learning Systems (SPLS) district-level structure/process, facilitation of

SPLS work days to plan site professional learning/work days, and general site-levelsupport of collaborative learning groups

• Federal Programs--Title IIA• Supports district integration of initiatives, including but not limited to, SPS Learning

Model, preparation for Common Core and eLearning• Professional Learning Advisory & district Needs Assessment• University partnerships, including Co-teaching• Teacher Assistance Program (TAP)• Annual New Teacher Induction Contract Days


Funding Sources: Local revenues, federal and state grants

Unfunded Priorities: Additional personnel to meet growing demand of work

Performance measurements and results can be found in our On-going Systems Review and District dashboard. Both induction programs have sustained notable positive retention.

137


PROGRAM: CQI

2217 CQI



Salaries $255,942 $198,279 $237,633 $261,774 $318,974

Benefits 55,553 44,289 53,560 56,840 71,731



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.00 1.00 1.00 1.00 0.00

Manager 0.00 0.00 0.00 0.00 1.00

Coordinator 1.00 1.00 1.00 1.00 1.00

Instructional Specialists 1.00 1.00 1.00 1.00 1.00

Data Analyst 1.00 1.00 0.00 0.00 1.00

Total 4.00 4.00 3.00 3.00 4.00





138

Springfield Public Schools Continuous Quality Improvement and Accountability

Program Information


Vision: To be an innovative department by promoting improvement through evidence-based decisions and creative, critical thinking that is strategic and intentional.

Program Description: This area includes both the Quality Improvement and Accountability Department and resources supporting the deployment of continuous improvement. Key responsibilities include, but are not limited to, the following services:

Facilitate use of district on-line student assessment program Facilitate use of the district-wide data warehouse solution Support continuous quality improvement processes in the District Support district assessment processes and data collection Work with Student Information System staff to submit required reporting to the state

for funding and accreditation (Core Data) Compile and publish district statistics and information, staff and student demographics, and building data in an annual report Maintain a web page with findings and data in the areas of district assessment,

accountability, and research Generate reports to communicate district level performance Facilitate the program/services evaluation process (ongoing systems review) Monitor MSIP5 standards and accompanying processes Facilitate the development of the CSIP Facilitate the deployment of continuous improvement principles

The QIA Department serves on the following district and community initiatives: District Technology Advisory, Community Schools Leaderships Team, Learning Model Steering Team, P2G Planning Committee, Common Core Collaborative Team, College and Career Readiness ACT/Plato Committee, Quality Assurance Educational Subcommittee, Community Report Card Committee, Teacher Education Alliance and MSU Professional Education Committee

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for staff and an increase in FTE.

Funding Sources: Local revenue

139


PROGRAM: SCHOOL LIBRARY / MEDIA SERVICES

2222 LIBRARY / MEDIA SERVICES



Salaries $2,559,946 $2,576,920 $2,674,169 $2,783,450 $2,977,062

Benefits 667,630 726,008 800,951 797,066 865,444



Equipment 4,158 1,170 32,781 5,000 5,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Librarians 39.40 39.40 39.90 39.90 39.90

Information Literacy Office Clerical 4.00 4.00 4.00 4.00 4.00

Librarian Assistants 16.70 16.80 16.80 17.80 17.80

Coordinator - Education Technology 1.00 1.00 1.00 1.00 1.00

Director - Information Literacy 0.00 1.00 1.00 1.00 1.00

Education Technology Specialist 0.00 1.00 1.00 1.00 1.00

Bookroom 0.00 0.00 1.00 0.00 0.00

eLearning Coordinator 0.00 0.00 1.00 1.00 1.00

eLearning Instructional Developer 0.00 0.00 1.00 2.00 3.00

Total 61.10 63.20 66.70 67.70 68.70





140

Springfield Public Schools Information Literacy

Program Information


Program Description: An exemplary Information Literacy team:

1. Promotes reading for information gathering and pleasure2. Collaborates with the educational community to support the curriculum3. Selects, acquires, and maintains quality resources in a variety of formats4. Teaches all members of the learning community skills that will help them locate, use,

and apply information5. Provides professional development to teachers by modeling, coaching, and presenting

workshops that will help teachers be more successful at developing 21st centurycapabilities in students

6. Serves as a model in the use of educational technology to all members of the learningcommunity



Performance Measures: Our performance measurements for 2014-2015 are:

1. Number of students reporting that their library space encourages reading, thinking, andworking with others.

2. Number of teachers reporting they agree or strongly agree that they use their librarianfor support as they develop 21st century capabilities in students.

3. Percent of teachers who have the training they need to use technology effectively withstudents.

4. Percent of satisfaction with education technology professional learning.5. Number of eLearning opportunities for students and adults6. Student performance in SPS Online courses.

141


PROGRAM: BOARD OF EDUCATION SERVICES

2311, 2312 BOARD OF EDUCATION SERVICES





Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



BOARD EXPENSES

Election 72,501 41,437 79,368 100,000 100,000

Legal Services 288,261 245,762 238,010 249,500 249,500

Audit Services 28,050 206,752 28,050 30,000 30,000

Other Board Expenses 120,465 326,528 142,886 126,363 126,363

Total $509,277 $820,479 $488,314 $505,863 $505,863





142

Springfield Public Schools Board of Education Services

Program Information

Mission: To provide funds for the Board to conduct elections, provide for legal expenses, audit services, and Board operations.

Variance Discussion: The variance between 2011-12 and 2012-13 was due to a $180,000 decrease in audit services (State Audit completed) and a decrease in legal services.



143


PROGRAM: EXECUTIVE ADMINISTRATION

2321 ADMINISTRATION



Salaries $334,939 $301,590 $302,291 $300,773 $379,282

Benefits 110,475 104,319 106,111 106,060 92,742



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Superintendent 1.00 1.00 1.00 1.00 1.00

Secretary 2.00 1.40 1.40 1.50 1.50

Total 3.00 2.40 2.40 2.50 2.50





144

Springfield Public Schools Superintendent

Program Information

Mission: To provide leadership to the District.

Program Description: These activities provide overall administration direction for the District.




145


PROGRAM: PROFESSIONAL IMPROVEMENT

2325, 2213 ASSOCIATE SUPERINTENDENT (Excluding program 400, 402, 409, 637)



Salaries $181,410 $197,417 $183,956 $205,397 $171,226

Benefits 40,573 38,770 41,812 45,809 37,390



Equipment 0 0 0 2,000 2,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Associate Superintendent 1.00 1.00 1.00 1.00 1.00

Coordinators 0.00 0.00 1.00 3.00 0.00

Secretary 1.00 1.00 1.00 1.00 2.00

Total 2.00 2.00 3.00 5.00 3.00





146

Springfield Public Schools Associate Superintendent, Educational Services

Program Information


Collective Commitments: To accomplish our vision, we will:

• Focus on preparing students for THEIR future• Commit to craftsmanship and creativity• Embrace the interdependence of our work with focus on the end user• Use data and information to live the 3 C’s• Demonstrate respect and open communication

Goals:

• Facilitate the use of process/performance data to diagnose, prescribe and improvesupport

• Provide consistently high quality products/support• Delight our customers with our service delivery

Program Description:

• Facilitate the integration of the educational services provided by Curriculum, InformationLiteracy, Information Technology, Professional Learning, Talent Management Initiativesand Quality Improvement and Accountability

• Work with Elementary and Secondary Operations to coordinate the delivery of thoseservices to buildings and other key stakeholders

• Provide support to a district cadre of continuous improvement practitioners as theyprepare presentations and materials that showcase their use of a systems perspective

• Monitor and communicate trends, issues and changes to the Superintendent, Board ofEducation and Cabinet

• Become actively involved in community endeavors to develop formal “voice of thecustomer” listening structures and to support community-based student initiatives toimpact student learning Variance Discussion: It is important to note that approximately27% of the total appropriations are directed by departments other than EducationalServices, i.e., Cultural Diversity, Special Education, and School Operations.

Variance Discussion: Reclassification of 2.0 FTE resulted in a decrease of overall FTE for 2014-2015. It is important to note that approximately 27% of the total appropriations are directed by departments other than Educational Services, i.e., Cultural Diversity, Special Education, and School Operations.



147


PROGRAM: IMPROVEMENT OF STUDENT ACHIEVEMENT

2326-2328 SERVICE AREA DIRECTION

EXPENDITURES AND APPROPRIATIONS 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 BY CATEGORIES Actual Actual Actual Budget Budget

Salaries $816,960 $685,170 $822,608 $853,158 $852,753 Benefits 182,624 153,961 185,052 198,007 187,986 Purchased Services 97,580 137,209 163,293 107,545 175,281 Supplies & Materials 119,421 83,446 126,659 150,565 223,765 Equipment 126,465 55,743 16,414 180,536 535,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Number of Schools 51 51 51 51 51Number of Students (District) 24,129 24,366 24,849 25,347 25,165

STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Actual Actual Actual Budget Budget

Deputy Superintendent 1.00 0.00 0.00 0.00 0.00Associate Superintendent 0.00 2.00 2.00 2.00 2.00Coord Operations - Elementary 1.00 1.00 1.00 1.00 1.00Coord Operations - Secondary 2.00 2.00 1.00 1.00 1.00Director Operations - Elementary 0.00 0.00 1.00 1.00 1.00Director Operations - Secondary 0.00 0.00 1.00 1.00 1.00Facilitator Operations - Elementary 0.00 1.00 0.00 0.00 0.00Facilitator Operations - Secondary 0.00 1.00 1.00 1.00 1.00Specialist - Choice & Innovation 0.00 0.00 1.00 1.00 1.00Secretary 1.00 1.00 1.00 0.00 0.00Secretary - Assoc Supt/Elem Coord 1.00 1.00 1.00 1.00 1.00Secretary - Director - Elem/Secondary 1.00 0.00 0.00 1.00 1.00Secretary - Assoc Supt/Sec Coord 1.00 1.00 1.00 1.00 1.00Instructional Specialists 3.00 0.00 0.00 0.00 0.00

Total 11.00 10.00 11.00 11.00 11.00





148

Springfield Public Schools School Operations Administrative Team

Program Information

Mission: To provide seamless guidance, support, and service to the educational system.

Vision: Our vision is to provide leadership that fosters a continuously improving, high performing system.

Collective Commitments:

Provide innovative leadership for continuous improvement K-12 Promote seamless support and align services and resources K-12

Variance Discussion: Variance is due primarily to an increase in purchase services, supplies & materials and equipment.



149


PROGRAM: BUILDING LEVEL ADMINISTRATION

2411, 2431, 2451 BUILDING LEVEL ADMINISTRATION



Salaries $7,340,340 $7,526,646 $7,771,946 $7,880,041 $8,184,655

Benefits 1,716,835 1,852,761 1,997,047 2,048,052 2,100,044



PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Elementary Schools

Principals 34.75 36.25 36.25 35.25 36.00

Secretaries 24.00 25.25 25.25 25.25 25.25

Middle Schools

Principals/Assistant Principals 19.25 18.75 18.75 18.75 18.00

Secretaries 12.50 11.48 11.48 11.48 11.48

High Schools


A+ Secretaries 5.00 5.00 5.00 5.00 5.00

Secretaries 23.72 23.72 23.72 23.72 23.72

Study Alternative School


Secretary 1.00 1.00 1.00 1.00 1.00

Total 141.22 142.45 142.45 142.45 142.45





150

Springfield Public Schools Building Level Administration

Program Information

Mission: This area of the budget includes all building level principals, assistant principals, and secretarial staff needed for accomplishment of the District’s mission. The combination elementary and middle schools are shown in the middle school totals.

Program Description: There are:

Four combination elementary and middle school sites (K-8) Twenty-nine elementary sites (K-5) Three elementary sites (K-4) One intermediate site (5-6) Five middle school sites (6-8) Five high school sites (9-12) Several Alternative Sites

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for teachers. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.


Unfunded Priorities: Increase on-site administration for large and/or at-risk buildings.

151


PROGRAM: BUSINESS and CENTRAL SUPPORT SERVICES

2511 BUSINESS SERVICES



Salaries $264,629 $273,592 $282,169 $300,527 $316,348

Benefits 53,875 52,009 55,833 58,581 61,720



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Chief Financial & Operations Officer 1.00 1.00 1.00 1.00 1.00

Director of Business Services 1.00 1.00 1.00 1.00 1.00

Secretary 1.00 1.00 1.00 1.00 1.00

Total 3.00 3.00 3.00 3.00 3.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




152

Springfield Public Schools Business Services Direction

Program Information

Mission: To provide efficient and effective management of the District’s fiscal and capital

resources. Program Description: The Business Services department directs the operation of nine

departments: Facilities (Maintenance, Grounds and Repairs) Food Service New Construction/Bond Projects Custodial Pupil Transportation Finance Purchasing Risk Management Mail Room



153


PROGRAM: FINANCIAL SERVICES

2525 FINANCIAL SERVICES



Salaries $669,181 $745,399 $739,242 $676,464 $818,071

Benefits 150,753 165,221 165,102 157,987 193,454



Equipment 1,280 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director of Finance 1.00 1.00 1.00 1.00 1.00

Accounting Manager 1.00 1.00 1.00 1.00 1.00

Budget Manager 1.00 1.00 1.00 1.00 1.00

Investment Manager 1.00 1.00 1.00 1.00 1.00

Payroll Manager 1.00 1.00 1.00 1.00 1.00

Accounts/Payroll Analysts 7.00 7.00 6.00 6.00 7.00

Accounting Specialist 0.00 0.00 1.00 1.00 1.00

Budget Specialist 1.00 1.00 1.00 1.00 1.00

Total 13.00 13.00 13.00 13.00 14.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




154

Springfield Public Schools Financial Services

Program Information

Mission: To provide direction and coordination of the District’s financial activities in accordance with regulatory guidelines, applicable district, state and federal regulations, and laws according to Springfield Public Schools policies and procedures.

Program Description: The Finance department directs the daily operations of:

Accounts payable Accounts receivable Payroll Investments Bonded debt Lease purchase financing Fixed assets Budget General ledger

Staff in this department also assist site/program administrators with program planningand budgeting.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase, a 1% cost of living increase for staff and an increase on one FTE.


Unfunded Priorities: A document imaging system to eliminate the need for records storage for the Finance department as well as other administrative departments.

155



2526 INTERNAL AUDITOR



Salaries $0 $0 $55,475 $57,409 $74,069

Benefits 0 0 12,504 13,212 16,328

Purchased Services 0 0 2,235 0 0

Supplies & Materials 0 0 1,761 7,000 7,000

Equipment 0 0 0 0 0

Expenditures Total $0 $0 $71,974 $77,621 $97,397

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Internal Auditor 0.00 0.00 0.00 1.00 1.00

Total 0.00 0.00 0.00 1.00 1.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




156

Springfield Public Schools Internal Auditor

Program Information

Mission: The mission of the Internal Auditor is to provide independent and objective assurance and consulting services designed to add value and improve the District’s operations. The internal audit function assists the District in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the District's risk management, control, and governance processes.

Program Description: The internal audit function encompasses the examination and

evaluation of the adequacy and effectiveness of the District’s governance, risk management process, system of internal control structure, and the quality of performance in carrying out assigned responsibilities to achieve the District’s stated goals and objectives

Variance Discussion: The budget variance between 2012-2013 and 2013-2014 was due to

the first full year of operating the Internal Audit department since 2008-09. Funding Sources: Local and state revenues Unfunded Priorities: None

157



2528 RISK MANAGEMENT



Salaries $97,199 $100,616 $104,084 $108,804 $114,414

Benefits 21,453 23,106 25,215 26,589 27,705


Supplies & Materials 5,036 705 614 1,500 1,500

Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Risk Manager 1.00 1.00 1.00 1.00 1.00

Claims Specialist 1.00 1.00 1.00 1.00 1.00

Total 2.00 2.00 2.00 2.00 2.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




158

Springfield Public Schools Risk Management

Program Information

Mission: To promote safe, healthy, and secure learning and working environment for District

students and personnel and to ensure the protection of District property and resources against harm or loss by identifying risks and administering programs to prevent and minimize losses.

Vision: To integrate concerns for risk into the District’s daily decision making process, to

recognize resource allocation implications, and to create a risk-conscious climate in a manner consistent with the mission, vision, and goals of the District.

Variance Discussion: None Funding Sources: Local and state revenues Unfunded Priorities: None

159


PROGRAM ADMINISTRATIVE UNIT

2541 BUILDING SERVICES



Salaries $456,678 $388,150 $424,098 $466,819 $523,267

Benefits 97,937 87,378 102,328 105,679 125,691



Equipment 0 2,160 1,721 1,800 1,800


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.00 1.00 1.00 1.00 1.00


Coordinator 0.00 0.00 0.00 2.00 2.00

Managers 7.00 5.00 6.00 4.00 4.00

Secretaries 2.00 2.00 2.00 2.00 2.00

Total 10.00 8.00 9.00 9.00 10.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




160

Springfield Public Schools Building Services Admin

Program Information

Mission: To provide a safe healthy learning and working environment. Our goals all revolve around customer service and CQI as shown in our metrics.

Program Description: This program administers all maintenance personnel, repair, grounds, upgrades, facility improvements, selected bond work, and associated budgets.

Variance Discussion: The increase in salaries is due to the addition of one Assistant Director FTE.



161


PROGRAM; FACILITY IMPROVEMENTS and REPAIRS

2542, 4091 MAJOR REPAIRS and FACILITY IMPROVEMENTS



Supplies & Materials $14,706 $8,064 $5,992 $102,602 $102,602

Equipment 2,859,960 4,016,896 3,565,436 4,389,500 3,319,500


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




Customer Value Outcome / Effectiveness 162 162.3 162.3 100.0 100.0

162

Springfield Public Schools Major Repair and Facility Improvements

Program Information


Program Description: This program contains the major repair funding as allocated by the

Board of Education. Variance Discussion: Equipment reduction of $870,000 is due to the subtraction of two one-

time expenditures from FY 2013-2014 ($1,000,000 for Softball fields & $170,000 for the Study Alternative Center) and the FY 2014-2015 addition of $100,000 for the Major Repair’s budget and $200,000 for the Carver Bus Barn

Funding Sources: Local and state revenues Unfunded Priorities: Capital Facility Needs list represents $192,000,000 of unfunded

building recommendations.

163


PROGRAM: CARE OF FACILITIES and VEHICLES

2542, 2545 CARE OF FACILITIES and VEHICLES



Salaries $2,061,642 $2,123,523 $2,189,693 $2,338,527 $2,398,153

Benefits 519,186 560,407 620,038 666,536 670,841



Equipment 285,599 119,003 120,487 110,500 110,500


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Supervisors 3.00 3.00 3.00 3.00 3.00

General Maintenance 54.00 54.00 54.00 57.00 57.00

Total 57.00 57.00 57.00 60.00 60.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




164

Springfield Public Schools Building Services

Program Information


Program Description: This budget contains all maintenance personnel and repair budgets.

Variance Discussion: Increase in Supplies and Materials of $105,000 includes $75,000 for the repairs & maintenance budget, and $30,000 for the addition of HVAC-related equipment & machinery



Unfunded Priorities: Update Fleet and Equipment.

165


PROGRAM: OPERATION OF PLANT

2542 ENERGY MANAGEMENT



Supplies & Materials $4,848,442 $4,760,918 $4,940,351 $4,753,507 $5,087,982


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




Energy usage (MBTU's) Efficiency 316,910 324,000 324,000 324,000 324,000

Energy usage (MBTU's)/pupil Efficiency 13.2 12.5 12.5 12.5 12.5

Energy usage (KBTU's/square foot Efficiency 75.6 78 78.0 78.0 78.0

166

Springfield Public Schools Energy Management

Program Information

Mission: To conserve energy by reducing the consumption of utilities at Springfield Public School facilities through education and implementation of energy saving devices, renewable energy sources, and the exploration of new technologies. Involve all SPS facility users in order to achieve a united effort toward energy conservation.

Program Description: To conserve energy by reducing the consumption of utilities at Springfield Public School facilities through education and implementation of energy saving devices, renewable energy sources, and the exploration of new technologies. Involve all SPS facility users in order to achieve a united effort toward energy conservation.

Variance Discussion: Increase due to rising cost of Utilities

Funding Sources: Local and state revenues.


167



2543 GROUNDS MAINTENANCE



Salaries $303,582 $310,553 $328,771 $349,194 $419,448

Benefits 75,320 85,353 92,963 103,861 127,001



Equipment 0 37,683 109,468 38,000 38,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator 1.00 1.00 1.00 1.00 1.00

Grounds/Maintenance 7.00 8.00 8.00 8.00 9.00

Total 8.00 9.00 9.00 9.00 10.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




Quality of Grounds Work Outcome/ Effectiveness 164.0 162.3 162.3 100.0 100.0

168

Springfield Public Schools Grounds

Program Information


Program Description: This budget contains all grounds personnel and repair budgets.

Variance Discussion: FTE increase

Unfunded Priorities: Several requests for updating existing equipment and convert (2) District temps to (1) FTE.

169



2544 EQUIPMENT SERVICES





PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




170

Springfield Public Schools Equipment Services

Program Information

Mission: To provide for the lease and maintenance cost of copy machines district wide.

Variance Discussion: Funds are allocated based on the number and estimated cost of the copy machines.



171


PROGRAM: SECURITY AND SAFETY

2546 SCHOOL / PUBLIC SAFETY



Salaries $1,082,997 $1,112,648 $1,156,756 $1,273,834 $1,312,038

Benefits 269,389 294,229 323,163 344,790 363,766



Equipment 26,085 31,963 48,643 29,086 32,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.00 1.00 1.00 1.00 1.00

Field Supervisor 2.00 3.00 3.00 3.00 3.00

Security Officers 18.00 17.00 18.00 19.00 20.00

Secretary 0.00 0.00 0.00 0.00 0.50

Communications Clerk 6.20 6.20 5.70 5.70 5.70

Total 27.20 27.20 27.70 28.70 30.20


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




172

Springfield Public Schools School Police Services

Program Information

Mission: School Police Services is dedicated to helping students achieve academic excellence through providing a safer learning environment for all.


One school police officer is assigned to cover each of four high schools, with one highschool having attained the goal of two officers, and two of the District’s nine middleschools have a full time officer to assist site administrators with disciplinary issues and toinvestigate and respond to criminal acts.

Nine uniformed patrol officers provide multiple site police services twenty-four hours aday Monday through Friday.

Elementary issues are addressed through the services of patrol officers.

Eight communication clerks, one of which is the supervisor, provide twenty-four hours aday, seven days a week dispatch and alarm monitoring for the School Police Services.

Two Field Supervisors provide direct supervision, scheduling, evaluations, andcoordination of department operations that encompass three shifts of officers.


Funding Sources: Local, state, and grant revenues


Additional officers to achieve the goal of assigning two officers to each high school andone officer to each middle school

Intermediate Tactical Weapons Stand alone 8 channel logging and archiving digital system for radio traffic Redundant Dispatch Center

173


PROGRAM: PROPERTY INSURANCE

2547 PROPERTY INSURANCE



Purchased Services $734,305 $793,439 $879,359 $958,063 $1,004,163


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




174

Springfield Public Schools Property Insurance

Program Information

Mission: To provide efficient and effective management of the District’s property, casualty, and liability insurance.

Program Description: Under the direction of the Director of Financial Services, the District self-funds by using a broker for insurance for:

Property Inland Marine Crime General Liability Automobile Liability Builder’s Risk Boiler Machinery Professional Liability

Preventive measures taken through performing site risk assessments and safetycommittee activities coupled with low claims have contributed to keeping annual renewalcosts at or below the consumer price index for increases.




175



2548 CUSTODIAL SERVICES



Salaries $5,082,223 $5,249,143 $5,297,038 $5,750,630 $5,954,092

Benefits 1,429,464 1,544,483 1,674,184 1,728,232 1,813,804



Equipment 33,531 50,682 188,604 50,000 72,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Supervisors 5.00 5.00 5.00 5.00 5.00

Custodians 174.00 171.00 169.00 173.00 173.00

Secretary 1.00 1.00 1.00 1.00 1.00

Total 180.00 177.00 175.00 179.00 179.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




Cleanable square footage/8 hours Output 23,890 22,953 24,040 24,188 24,188

Principal Satisfaction % (Excellent/Acceptable) (Effective 06-07 1-5 Scale)


4 4.1 4.1 4.1 4.1

Overall Cleanliness % (Effective 06-07 acceptable standard=75%)


82.3 81 81 84 84

176

Springfield Public Schools Custodial Services

Program Information

Mission: To create a physical environment that is clean, safe and conducive to learning. Vision: Our vision is to be recognized for our excellence in facility cleanliness, our passion

for customer service, and as the place where people want to work. Program Description: Springfield Public Schools Custodial Services provides the necessary

resources, staffing, and materials to maintain a clean facility for a quality education. The goals set for the Custodial Department are to reach a high standard of cleanliness,

develop a talented staff through cross-training and an effective succession plan, and enrich each custodian with ownership in their building and the District.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is

due primarily to a 1.25% cost of living increase and revised salary schedule for custodial staff. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.

Performance Measurements: To stay in harmony with the District’s goals and objectives

that include a focus on Continuous Quality Improvement, Aramark and Springfield Public Schools have developed a performance-based “Balanced Scorecard” for the Custodial Department. The purpose of this scorecard is to provide a means of measuring departmental performance based on a set of goals designed to achieve specific results.

The current measurable goals are: Quality Customer Satisfaction Training and effectiveness Leadership and Corporate Value


177



2551-2559 PUPIL TRANSPORTATION



Salaries $3,761,759 $3,990,022 $4,073,130 $5,059,662 $5,336,649

Benefits 1,319,137 1,564,925 1,733,333 1,800,109 1,991,846



Equipment 353,974 471,446 744,859 1,183,440 1,183,440


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 1.00 1.00 1.00 1.00 1.00


Supervisor 2.00 5.00 5.00 5.00 5.00

Secretaries 4.00 4.00 4.00 4.00 4.00

Programmers 0.00 2.00 2.00 3.00 3.00

Mechanics 6.00 6.00 6.00 6.00 6.00

LPN 0.00 2.00 2.00 2.00 2.00

Dispatchers 0.00 2.00 2.00 2.00 2.00

Bus Driver Trainers 0.00 2.00 2.00 3.00 3.00

Bus Drivers 69.00 77.50 77.50 84.25 84.25

Bus Attendants 21.00 36.75 36.75 33.25 33.25

Total 103.00 139.25 139.25 144.50 144.50


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




178

Springfield Public Schools Pupil Transportation

Program Information

Mission: To provide the safe, efficient, and economical transportation of pupils eligible to be transported.

Program Description: Transporting of students is based upon distance to school of one and one-half (1-1/2) miles for grades K-8 and three and one-half (3-1/2) miles for grades 9-12. Special Education pupils receive transportation if their Individual Education Programrequires it. The length of the routes varies depending on services needed.

Transportation is provided for field trips to supplement the educational curriculum. Service is for athletics, speech and debate, musical groups, and other school-sponsored groups within R-12 set guidelines.

There is some pay to ride transportation. Stops will not be added to existing routes for pay to ride students.

Variance Discussion: The dollar variance between 2013-2014 and 2014-2015 is primarily due to an increase in wage and benefits for employees.


Unfunded Priorities: None at this time

179



2561, 2562 NUTRITION SERVICES



Salaries $3,311,138 $3,547,250 $3,164,164 $3,477,500 $3,527,500

Benefits 1,354,393 1,562,066 1,605,755 1,330,000 1,330,000



Equipment 15,695 238,038 83,705 0 8,678


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Total Lunches Served 2,356,671 2,386,305 2,422,100 2,422,100 2,422,100

Total Breakfasts Served 990,372 1,250,906 1,294,688 1,294,688 1,294,688

STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Supervisors 2.50 2.00 2.00 2.00 2.00

Managers 32.19 31.38 31.38 31.38 31.38

Helpers 138.57 150.19 150.19 155.94 155.94

Total 173.26 183.57 183.57 189.32 189.32


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Average daily student participation - Lunch

Outcome/ Effectiveness 13,155 13,467 14,037 14,248 14,248

Average daily student participation - Breakfast

Outcome/ Effectiveness 5,082 5,659 7,358 7,616 7,616

180

Springfield Public Schools Nutrition Services

Program Information

Mission: To provide nutritious meals which meet the needs of students' academic and physical well-being.

Program Description: See program data on opposite page


Funding Sources: Self-funded from sale of meals, state revenues and federal reimbursements

Unfunded Priorities: Dish washing machines in two elementary schools; walk in refrigerators/freezers at six elementary schools; pizza oven and robot coupe at Hillcrest; at least one steam table.

181



2572 PURCHASING SERVICES



Salaries $227,685 $235,397 $243,296 $254,845 $267,467

Benefits 52,581 56,417 61,387 65,028 66,532



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator of Purchasing 1.00 1.00 1.00 1.00 1.00

Assistant Buyer 3.00 3.00 3.00 3.00 3.00

Contract Compliance Analyst 1.00 1.00 1.00 1.00 1.00

Total 5.00 5.00 5.00 5.00 5.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




182

Springfield Public Schools Purchasing Services

Program Information

Mission: To acquire the materials and services needed by faculty, staff, and students as economically and timely as possible using generally accepted purchasing practices.

Program Description: This program includes:

Prepare specifications and issue all requests for quotations and sealed bids as required Issue purchase orders for books, supplies, equipment, and supply center inventory Negotiate and issue all lease agreements, contracts, and purchase agreements for

labor, equipment, and supplies and services Oversee the District Procurement Card program

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase and a 1% cost of living increase for staff.



183


PROGRAM: BUSINESS and CENTRAL SUPPLY SERVICES

2573 WAREHOUSING & DISTRIBUTION



Salaries $348,712 $362,535 $300,055 $310,990 $322,054

Benefits 86,882 92,033 85,160 88,901 90,827

Purchased Services 64 0 821 7,400 7,400


Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Supply Center Manager 1.00 1.00 1.00 1.00 1.00

Office Services 1.00 1.00 0.00 0.00 0.00

Storekeeper 7.00 7.00 7.00 7.00 7.00

Total 9.00 9.00 8.00 8.00 8.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




184

Springfield Public Schools Warehousing & Distribution

Program Information

Mission: To provide warehousing functions, bookroom services, and other services needed

by faculty, staff, and students as economically and as timely as possible using generally accepted warehousing practices.

Program Description: This program includes the warehousing and distribution of supplies

for instruction, office, health, athletics, visual arts, physical education, printed forms, books, and custodial and maintenance supplies.

Variance Discussion: None Funding Sources: Local and state revenues Unfunded Priorities: None

185


PROGRAM: ADMINISTRATIVE BUILDING SERVICES

2579 MAILROOM AND TELEPHONE SERVICES



Salaries $44,430 $38,079 $41,498 $41,219 $43,030

Benefits 12,926 9,839 11,157 10,527 11,339

Purchased Services 8,485 557 13,757 14,950 14,950

Supplies & Materials 469 185 8,477 2,900 2,900


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Mail Room Attendants 1.50 1.50 1.00 1.00 1.00

Total 1.50 1.50 1.00 1.00 1.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




186

Springfield Public Schools Mailroom Services

Program Information

Mission: To process all mail (internal and external) efficiently throughout the school system.


The Communications Center: Routes all district mail Sorts and routes all incoming U.S. mail Monitors, audits, and transports bulk mail to the post office Sorts and meters all out-going U.S. mail

Variance Discussion: The salary and benefit variance between 2012-2013 and 2013-2014 is due primarily to a step increase, a make-up step increase, and a 1% cost of living increase.



187


PROGRAM: COMMUNICATIONS

2633, 2324, 3101 COMMUNICATIONS



Salaries $395,889 $344,108 $281,933 $303,265 $306,876

Benefits 89,540 79,343 61,228 61,685 76,078



Equipment 2,375 1,495 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Specialist - Choice & Innovation 1.00 1.00 1.00 0.00 0.00

Communications Specialist 1.00 1.00 1.00 1.00 1.00

Media Technician 2.00 1.00 1.00 0.50 0.50

Director of Communications 1.00 1.00 1.00 1.00 1.00

Communications Specialist 1.00 1.00 1.00 1.00 1.00

Media Specialist 1.00 0.50 0.00 0.00 0.00

Administrative Assistant 1.00 1.00 1.00 1.00 1.00

Total 8.00 6.50 6.00 4.50 4.50


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




188

Springfield Public Schools Communications Department

(Community Relations, Community Development and Grants)

Program Information

Mission: To encourage open and constructive dialogue throughout the district that builds understanding, appreciation, and greater support for Springfield Public Schools and its strategic goals.

Program Description: The Communications Department plays a central role in engaging all stakeholders by fostering two-way communication and cultivating relationships with key stakeholder groups to leverage resources and support to advance the strategic goals of the school district. This is accomplished through a strategic communications plan which includes both community relations and community development initiatives. Key functions of the department include internal and external communications, social media initiatives, media relations, digital and print media, Partners in Education, Hall of Fame alumni awards, monitoring stakeholder satisfaction, and promoting transparency in reporting to the community district status and progress related to SP5 strategic plan.




189


PROGRAM: HUMAN RESOURCES / BENEFITS

2641, 2646 HUMAN RESOURCES / BENEFITS



Salaries $486,860 $580,754 $635,539 $754,678 $767,957

Benefits 223,811 221,386 209,380 264,333 278,241

Purchased Services 792,454 820,776 949,804 1,090,110 1,026,110


Equipment 40 0 240 3,000 3,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Chief Human Resources Officer 1.00 1.00 1.00 1.00 1.00

Managers 1.00 1.00 1.00 2.00 2.00

Coordinators 0.00 2.00 2.00 2.00 2.00

Secretaries 2.00 2.00 2.00 2.00 2.00

Analysts 3.00 2.00 2.00 2.00 2.00

Investigator 0.00 1.00 1.00 1.00 1.00

HR Representatives 0.00 2.00 2.00 2.00 2.00

Benefits Representatives 2.00 2.00 2.00 2.00 2.00

Total 9.00 13.00 13.00 14.00 14.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




190

Springfield Public Schools Human Resources/Benefits

Program Information

Mission: To administer and coordinate programs and activities designed to recruit and retain the highest level of qualified talent in order to further the District’s strategic plan.

Program Description: These funds support Human Resources functions which include:

Recruiting and retaining qualified employees Developing and maintaining performance management systems Administering labor relations processes and managing related contracts Administering the health plan and compensation systems Resolving employee relations issues Ensuring compliance with state and federal employment statutes Measuring and assisting in the improvement of employee engagement and satisfaction

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily approved salary increases and a reduction in purchased services after the implementation of approved programs.


Unfunded Priorities: HR technology and automation; employment support to ensure quality implementation of selection processes.

191


PROGRAM: BUSINESS SERVICES

2645 WORKER'S COMPENSATION



Benefits $705,662 $592,911 $823,561 $1,097,250 $1,097,250

Expenditures Total $705,662 $592,911 $823,561 $1,097,250 $1,097,250

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




# Lost workday claims % of total claims

Effectiveness/ Outcome 4.00 1.73 4.32 1.65 3.52

Incident rate - all injury and claim types Effectiveness/ Outcome 5.41 5.31 4.96 5.57 4.28

Incident rate - with job accommodations or lost workdays

Effectiveness/ Outcome 0.22 0.09 0.21 0.09 0.15

192

Springfield Public Schools Worker’s Compensation

Program Information

Mission: To provide employees with preventative options, excellent care, and compensation related to on-the-job injuries and to perform this service in the most economical manner for the District.

Variance Discussion: Actual expenditures create budget modifications throughout the year.



193



3301 FOUNDATION




Supplies & Materials 9,112 9,251 0 10,000 10,000


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




194

Foundation for Springfield Public Schools

Program Information

Mission: To raise, manage, and distribute private investments to benefit all students of Springfield Public Schools.

Program Description: The Foundation has a deep belief in the intrinsic value of public education and awareness that the Foundation is the proven way to bridge the gap between government assistance and the increased need for innovative programs for the students of Springfield Public Schools.

Our results are measured by dollars raised and distributed to SPS students. The Foundation manages more than 190 funds and scholarships which directly and indirectly benefit both students and teachers in the District.

The Foundation’s Back to School program distributed more than $208,000 in the fall of 2013, directly to the classrooms through grant funding for teachers and principals.

Through funds such as Kids First, the Foundation helps to raise funds for health needs for students such as immunizations, dental, and eye exams. Other examples of funds which directly benefit students are the Bus Transportation Fund, Coats for Kids, and the Emergency Preparedness Initiative.

The Foundation began an alumni program several years ago, and is adding data annually to grow this support group for the district. Through this program, the Foundation for Springfield Public Schools will reach past graduates and offer an opportunity for alumni to support their schools.

The Foundation plays an important role in the Healthy Places to Play initiative by managing and distributing the dollars raised through the program.

More than $147,000 was given in 2014 to graduating seniors through the Foundation for Springfield Public School’s scholarship program.

The annual Teacher Appreciation Banquet welcomes nearly 800 teachers each year. Monies are raised from corporations to fund teacher of the year awards and support the Foundations mission of promoting additional educational opportunities for students.




195


PROGRAM: COMMUNITY SERVICES

3501 PARENTS AS TEACHERS



Salaries $678,924 $753,791 $741,181 $973,990 $1,139,112

Benefits 197,375 217,312 224,010 247,700 330,861



Equipment 1,215 0 0 9,000 10,000

Expenditures Total $909,939 $1,010,248 $1,000,037 $1,339,739 $1,581,157

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Coordinator 1.00 0.50 0.50 0.50 0.50

Educators 23.00 21.00 21.00 20.00 27.00

Secretary 1.00 1.40 1.40 2.40 2.40

Total 25.00 22.90 22.90 22.90 29.90


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




196

Springfield Public Schools Parents as Teachers

Program Information

Mission: To provide services mandated under SB658 for parent education, group meetings, linkages; referrals to community networks and resources and developmental screenings of children from birth to kindergarten entrance.

Program Description: Doling school is the center for the Parents as Teachers programs. Group meetings, developmental screening, and individualized instruction in parents’ homes are provided for parents of children from birth to kindergarten entrance.

Variance Discussion: The salary and benefit variance between 2013-2014 and 2014-2015 is due primarily to a step increase, a make-up step increase, a 1% cost of living increase for staff and an increase in FTE. Clerical staff received a make-up step, a 1.5% cost of living increase and a revised salary schedule.



197


PROGRAM: COMMUNITY SERVICES

3801 SCHOOL NURSERY



Salaries $63,008 $65,199 $68,084 $82,203 $89,901

Benefits 32,136 34,950 39,975 39,716 41,471



Equipment 0 0 0 0 0


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Number of Students (Program) 15 15 15 15 15


STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Aides 4.38 4.38 4.38 4.38 4.38

Total 4.38 4.38 4.38 4.38 4.38


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




198


School Nursery

Program Information

Mission: To provide services mandated under SB658 for parent education. Program Description: Childcare services for teen parents are provided at Central High School and

Bailey Alternative School. Variance Discussion: None Funding Sources: Local and state revenues, donations, and grants Unfunded Priorities: None

199


4000's FACILITIES ACQUISITION & CONSTRUCTION (Excluding: 4091 MAJOR REPAIRS)



Equipment $731,227 $1,069,780 $1,095,061 $448,479 $2,005,374

Expenditures Total $731,227 $1,069,780 $1,095,061 $448,479 $2,005,374

PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




200

Springfield Public Schools Facilities Acquisition & Construction

Program Information

Mission: To provide for the facilities necessary to support the students and operations of the District.

Program Description: The Facilities Acquisition & Construction expenditures consist of all expenditures related to the acquisition and construction on buildings and other structures.

Variance Discussion: $1.2 million for the construction of the Boys & Girls Club at Sherwood Elementary School. This amount will be reimbursed by the Boys & Girls Club. And an increase of $200,000 for upgrades at the Carver bus facility.



201


PROGRAM: DEBT SERVICE

5111, 5211, 5311 DEBT SERVICE



Debt Services $17,390,867 $19,413,264 $50,258,368 $23,029,840 $26,947,871


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015




2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Total Cost per Pupil (District) Input $720.75 $796.74 $2,022.55 $908.58 $1,070.85

202

Springfield Public Schools Debt Service

Program Information

Mission: To generate funds to service and repay long-term debt and provide the proper administrative oversight of the District’s debt service responsibilities.

Program Description: The debt service fund is a separate fiscal entity funded by $ .51 of the tax levy. General obligation bonds consist of 11 different issues of building and refunding bonds.

Variance Discussion: The dollar variance between 2010-2011 and 2011-2012 and forward is the result of fluctuations in scheduled principal and interest payments and an early redemption in 2013 of the $30 million 2003 bond issue.

Funding Sources: Debt service levy and investment earnings


203


PROGRAM: BOND PROJECTS



Salaries $253,539 $242,092 $270,259 $70,237 $283,218

Benefits 50,256 48,484 55,032 0 58,905


Supplies & Materials 10,832 15,534 15,989 151,985 1,271,710

Equipment 10,206,489 16,040,447 13,639,532 40,666,819 36,493,216

Other Fees 9,761,160 300 500 510,670 392,951


PROGRAM DATA 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015



STAFFING 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Director 0.00 0.00 0.00 0.00 0.00

Project Managers 3.00 3.00 3.00 3.00 3.00

Budget Analyst 0.00 0.00 0.00 0.00 0.00

Total 3.00 3.00 3.00 3.00 3.00


2010-2011 2011-2012 2012-2013 2013-2014 2014-2015


Total Cost per Pupil (District) Input $848.31 $694.46 $576.41 $1,637.27 $1,549.77

204

Springfield Public Schools Bond Projects

Program Information

Mission: To provide for the facilities necessary to support the students and operations of the District.

Program Description: The bond projects expenditures consist of all expenditures related to the acquisition and construction on buildings and other structures using bond funds.

Variance Discussion: The dollar variance between 2013-2014 and 2014-2015 is due to the continued spending down of the proceeds from the 2014 bond issue. The Bond expenditure budget includes a large portion of the remaining bond expenditures approved in the 2013 authorization.

Funding Sources: Bond proceeds

Unfunded Priorities: Additional bond projects as determined by the District’s major facility needs list as well as continuing identification of new school facilities.

205

Assessed % Incr Market

Year Valuation * (Decr) Value Ratio

2014-15 3,281,039,528 ** 0.91% 13,828,506,781 23.73%2013-14 3,251,328,380 -1.62% 13,703,444,087 23.73%2012-13 3,304,997,880 1.09% 13,940,762,440 23.71%2011-12 3,269,232,180 3.05% 13,812,315,422 23.67%2010-11 3,172,447,440 1.19% 13,479,924,264 23.53%2009-10 3,135,008,164 2.37% 13,314,781,600 23.55%2008-09 3,062,353,436 2.44% 12,998,490,238 23.56%2007-08 2,989,376,780 6.67% 12,676,879,004 23.58%2006-07 2,802,422,970 3.78% 11,822,027,737 23.71%2005-06 2,700,473,892 10.80% 11,387,532,799 23.71%2004-05 2,437,273,090 2.28% 10,244,227,517 23.79%

* Based on December 31 assessed valuation.** An estimated 0.91% increase in market and assessed value was used.

Source: Greene County Assessors Office (R12 district totals only)

OF TAXABLE PROPERTIESASSESSED VALUATION/MARKET VALUE HISTORY

-

500

1,000

1,500

2,000

2,500

3,000

3,500

Mill

ion

s

Assessed Valuations

206

Assessed AssessmentYear Valuation Rate Market Value

Personal2014-15 538,358,303 * 33.33% 1,615,074,910 2013-14 533,483,250 33.33% 1,600,609,811 2012-13 559,081,380 33.33% 1,677,244,140 2011-12 546,769,770 33.33% 1,640,309,310 2010-11 538,031,440 33.33% 1,614,094,320 2009-10 540,293,514 33.33% 1,620,880,542 2008-09 582,280,526 33.33% 1,746,841,578 2007-08 569,518,120 33.33% 1,708,554,360 2006-07 544,346,320 33.33% 1,633,038,960 2005-06 513,349,700 33.33% 1,540,049,100 2004-05 488,601,570 33.33% 1,465,804,710

Residential2014-15 1,685,097,514 * 19.00% 8,868,934,282 2013-14 1,669,838,270 19.00% 8,788,622,474 2012-13 1,703,144,760 19.00% 8,963,919,789 2011-12 1,693,700,040 19.00% 8,914,210,737 2010-11 1,687,409,680 19.00% 8,881,103,579 2009-10 1,665,068,710 19.00% 8,763,519,526 2008-09 1,626,711,470 19.00% 8,561,639,316 2007-08 1,582,751,070 19.00% 8,330,268,789 2006-07 1,455,663,260 19.00% 7,661,385,579 2005-06 1,398,906,411 19.00% 7,362,665,321 2004-05 1,249,158,890 19.00% 6,574,520,474

Commercial2014-15 1,049,990,400 * 32.00% 3,281,220,001 2013-14 1,040,482,310 32.00% 3,251,507,219 2012-13 1,034,911,870 32.00% 3,234,099,594 2011-12 1,020,523,080 32.00% 3,189,134,625 2010-11 942,142,650 32.00% 2,944,195,781 2009-10 924,800,250 32.00% 2,890,000,781 2008-09 848,896,510 32.00% 2,652,801,594 2007-08 832,865,420 32.00% 2,602,704,438 2006-07 798,561,610 32.00% 2,495,505,031 2005-06 784,063,321 32.00% 2,450,197,878 2004-05 696,070,960 32.00% 2,175,221,750

Agricultural2014-15 7,593,311 * 12.00% 63,277,588 2013-14 7,524,550 12.00% 62,704,583 2012-13 7,859,870 12.00% 65,498,917 2011-12 8,239,290 12.00% 68,660,750 2010-11 4,863,670 12.00% 40,530,583 2009-10 4,845,690 12.00% 40,380,750 2008-09 4,464,930 12.00% 37,207,750 2007-08 4,242,170 12.00% 35,351,417 2006-07 3,851,780 12.00% 32,098,167 2005-06 4,154,460 12.00% 34,620,500 2004-05 3,441,670 12.00% 28,680,583

Source: Greene County Assessors Office (R12 district totals only)

* An estimated 0.91% increase in market and assessed value was used

PROPERTY TAX

MARKET VALUE ESTIMATIONS

207

Total Assessed Total % of LevyYear Levy (Rate) * Valuation Tax Levy Collections ** Collected

2014-15 4.0719 3,281,039,528 133,600,649 130,928,636 98.00%2013-14 3.9095 3,251,328,380 127,110,683 124,428,782 97.89%2012-13 3.6999 3,304,997,880 122,281,617 121,375,521 99.26%2011-12 3.6369 3,269,232,180 118,898,705 117,137,541 98.52%2010-11 3.6226 3,172,447,440 114,925,081 113,870,544 99.08%2009-10 3.6223 3,135,008,164 113,559,401 111,206,115 97.93%2008-09 3.6192 3,062,353,436 110,832,696 109,204,992 98.50%2007-08 3.6187 2,989,376,780 108,176,578 105,890,139 97.89%2006-07 3.5556 2,802,422,970 99,642,951 98,626,658 98.98%2005-06 3.3303 2,700,473,892 89,933,882 87,914,688 97.75%2004-05 3.3735 2,437,273,090 82,221,408 80,823,679 98.30%

* The levy rate is per $100 of assessed value. The actual levy rate is used for 2004-05 through2014-15

** Collections include the total of current and delinquent property taxes collected less the collection fees paid to the County Collector. Actual collections are used for 2004-05 through 2013-14. An estimate of 98.00% is used for the 2014-15 collection totals

PROPERTY TAX LEVY AND COLLECTIONS

0

20

40

60

80

100

120

140

160

2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05

Mil

lio

ns

Year

Property Tax Levy & Collections

Total Tax Levy

Collections

208

Market Value Appraised % Assessed Tax Levy Property CumulativeYear of Property of Market Value Value Rate Tax Due Change

Personal2014-15 100,000 33.33% 33,333 4.0719 1,357.30 232.80 2013-14 100,000 33.33% 33,333 3.9095 1,303.17 178.672012-13 100,000 33.33% 33,333 3.6999 1,233.30 108.802011-12 100,000 33.33% 33,333 3.6369 1,212.30 87.802010-11 100,000 33.33% 33,333 3.6226 1,207.53 83.032009-10 100,000 33.33% 33,333 3.6223 1,207.43 82.932008-09 100,000 33.33% 33,333 3.6192 1,206.40 81.902007-08 100,000 33.33% 33,333 3.6187 1,206.23 81.732006-07 100,000 33.33% 33,333 3.5556 1,185.20 60.702005-06 100,000 33.33% 33,333 3.3303 1,110.10 (14.40) 2004-05 100,000 33.33% 33,333 3.3735 1,124.50 -

Residential2014-15 100,000 19% 19,000 4.0719 773.66 132.702013-14 100,000 19% 19,000 3.9095 742.81 101.842012-13 100,000 19% 19,000 3.6999 702.98 62.022011-12 100,000 19% 19,000 3.6369 691.01 50.052010-11 100,000 19% 19,000 3.6226 688.29 47.332009-10 100,000 19% 19,000 3.6223 688.24 47.272008-09 100,000 19% 19,000 3.6192 687.65 46.682007-08 100,000 19% 19,000 3.6187 687.55 46.592006-07 100,000 19% 19,000 3.5556 675.56 34.602005-06 100,000 19% 19,000 3.3303 632.76 (8.21) 2004-05 100,000 19% 19,000 3.3735 640.97 -

Commercial2014-15 100,000 32% 32,000 4.0719 1,303.01 223.492013-14 100,000 32% 32,000 3.9095 1,251.04 171.522012-13 100,000 32% 32,000 3.6999 1,183.97 104.452011-12 100,000 32% 32,000 3.6369 1,163.81 84.292010-11 100,000 32% 32,000 3.6226 1,159.23 79.712009-10 100,000 32% 32,000 3.6223 1,159.14 79.622008-09 100,000 32% 32,000 3.6192 1,158.14 78.622007-08 100,000 32% 32,000 3.6187 1,157.98 78.462006-07 100,000 32% 32,000 3.5556 1,137.79 58.272005-06 100,000 32% 32,000 3.3303 1,065.70 (13.82) 2004-05 100,000 32% 32,000 3.3735 1,079.52 -

Agricultural2014-15 100,000 12% 12,000 4.0719 488.63 83.812013-14 100,000 12% 12,000 3.9095 469.14 64.322012-13 100,000 12% 12,000 3.6999 443.99 39.172011-12 100,000 12% 12,000 3.6369 436.43 31.612010-11 100,000 12% 12,000 3.6226 434.71 29.892009-10 100,000 12% 12,000 3.6223 434.68 29.862008-09 100,000 12% 12,000 3.6192 434.30 29.482007-08 100,000 12% 12,000 3.6187 434.24 29.422006-07 100,000 12% 12,000 3.5556 426.67 21.852005-06 100,000 12% 12,000 3.3303 399.64 (5.18) 2004-05 100,000 12% 12,000 3.3735 404.82 -

PROPERTY TAX

IMPACT ON PROPERTY OWNERS

209

BUDGET PROJECTIONS 2014‐2015 THROUGH 2017‐2018

Budget forecasts help in the assessment of the fiscal consequences of budget proposals. Sometimes the consequences of budget decisions are not realized until subsequent years. For example, the full cost of a new program that is implemented mid-year will not be realized until the following year. The budget forecasts will also reveal the financial consequences on future year budgets of the use of non-recurring revenues to fund recurring expenditures.

The following pages include revenue and expenditure projections for the Governmental Funds. Underlying each of these projections are the following assumptions:

General Fund & Teachers Fund Starting in 2006-2007, a new state funding formula was implemented. The annual

increases were originally estimated to be 6% per year. To be consistent with the funding cuts that have occurred at the state level, the District is now projecting increases of 2.0% each year through FY18.

The budget projections for real estate and property tax revenue assumes a 0.9%increase in assessed value in FY15 and increases in assessed valuations of 2.0%,each year respectively for FY’s 16, 17, and 18.

The sales tax revenue assumption for FY15 includes a $850,000 (4.1%) increasefrom the previous year beginning budget. Starting in FY15, the assumption is a2.0% increase each year.

Salaries in the budget for2014-2015 include twostep increases and a 1%cost of living adjustment(COLA). Starting inFY15, the assumption isa 2.0% increase eachyear.

Kelsey Williams, Senior, Hillcrest HS Tchr: Heather Ireland

210

Debt Service Fund The FY16 expenditures includes $90 million to

pay off the 2006 bonds on 3/1/16. These fundswere received in FY14 with the issuance of the2014-B refunding bonds and are being held in anescrow account.

Capital Projects Fund & Bond Fund The Bond Fund expenditures include $39.0

million of expenditures for bond projects inFY15. The remaining $17.0 million is includedin the FY16 and FY17 years. These projectswere authorized by the voters in the 2013 bondelection during 2012-2013.

July 1, 2013 Fund Balance

The July 1, 2014 fund balance used in thefollowing projections is based on the latestestimate of actual ending fund balance for the2014 fiscal year. The July 1, 2014 fund balanceused in the Financial Section is based on theestimate of actual ending fund balance for the2014 fiscal year when the FY15 budget wasapproved in June of 2014.

Jadah Durley, 5th grade, York elem Tchr: Heidi Stagner

Olivia Grover, York elem Tchr: Heidi Stagner

Jaylin Romero, 1st grade, York elem Tchr: Heidi Stagner

211

2014-15 2015-16 2016-17 2017-18Budget Projected Projected Projected

Revenues:Local Revenue (5100) 177,279,378 180,561,550 184,200,663 187,923,640 County Revenue (5200) 2,465,000 2,497,500 2,545,900 2,595,100 State Revenue (5300) 63,169,282 64,422,500 65,709,300 67,021,800 Federal Revenue (5400) 29,246,051 28,006,075 28,375,375 28,752,075 Other Revenue (5600 & 5800) 180,000 183,600 187,300 191,000

Total revenues 272,339,711 275,671,225 281,018,538 286,483,615

Expenditures:Instructional Programs (1000) 143,648,542 146,521,600 149,452,001 152,441,200 Support Services (2000) 98,690,998 100,664,900 102,678,200 104,731,700 Community Services (3000) 2,243,342 2,288,200 2,333,900 2,380,500 Facilities Acquisition and Construction (4000) 43,931,923 15,431,400 12,767,571 5,650,800 Debt Service (5000) 27,340,822 110,998,604 22,981,466 22,654,718

Total expenditures 315,855,627 375,904,704 290,213,137 287,858,918

Excess (deficiency) of revenuesover expenditures (43,515,916) (100,233,479) (9,194,600) (1,375,303)

Fund balance, July 1 213,945,472 170,429,556 70,196,077 61,001,478

Fund balance, June 30 170,429,556 70,196,077 61,001,477 59,626,175

PROJECTION OF REVENUES AND EXPENDITURES

ALL FUNDSBY FUNCTION

212


Revenues:Local Revenue (5100) 77,403,478 78,512,300 79,928,900 81,373,900 County Revenue (5200) 954,900 974,000 993,500 1,013,400 State Revenue (5300) 6,988,202 15,117,800 15,418,500 15,725,200 Federal Revenue (5400) 15,828,639 16,293,100 16,449,700 16,609,500 Other Revenue (5600 & 5800) 160,000 163,200 166,500 169,800

Total revenues 101,335,219 111,060,400 112,957,100 114,891,800

Expenditures:Instructional Programs (1000) 31,662,700 32,296,000 32,941,900 33,600,800 Support Services (2000) 71,900,167 73,338,200 74,805,000 76,301,100 Community Services (3000) 1,520,581 1,551,000 1,582,000 1,613,600 Facilities Acquisition & Construction (4000) - - - - Debt Service (5000) - - - -


Excess (deficiency) of revenuesover expenditures (3,748,229) 3,875,200 3,628,200 3,376,300

Other financing sources (uses)Transfer to Teachers Fund - (467,976) (4,280,600) (4,366,200) Transfer to/from Capital Projects Fund - - - -

Total other financing sources (uses) - (467,976) (4,280,600) (4,366,200)

Excess (deficiency) of revenues overexpenditures and other sources (uses) (3,748,229) 3,407,224 (652,400) (989,900)




GENERAL FUNDBY FUNCTION

(INCLUDES ACTIVITY FUND AND FOOD SERVICE FUND)

213


Revenues:Local Revenue (5100) 72,147,900 73,590,900 75,062,700 76,564,000 County Revenue (5200) 1,170,100 1,193,500 1,217,400 1,241,700 State Revenue (5300) 56,171,080 49,294,500 50,280,400 51,286,000 Federal Revenue (5400) 10,311,863 10,518,100 10,728,500 10,943,100 Other Revenue (5600 & 5800) - - - -

Total revenues 139,800,943 134,597,000 137,289,000 140,034,800

Expenditures:Instructional Programs (1000) 111,766,363 114,001,700 116,281,800 118,607,500 Support Services (2000) 23,593,095 24,065,000 24,546,300 25,037,200 Community Services (3000) 712,761 727,000 741,500 756,300 Facilities Acquisition & Construction (4000) - - - - Debt Service (5000) - - - -


Excess (deficiency) of revenuesover expenditures 3,728,724 (4,196,700) (4,280,600) (4,366,200)

Other financing sources (uses)Transfer from General Fund * - 467,976 4,280,600 4,366,200

Total other financing sources (uses) - 467,976 4,280,600 4,366,200

Excess (deficiency) of revenues overexpenditures and other sources (uses) 3,728,724 (3,728,724) - -

Fund balance, July 1 - 3,728,724 - -

Fund balance, June 30 3,728,724 - - -

* Transfers from the General Fund to the Teacher's Fund are allowed under Missouri Revised Statutes for theamount necessary to bring the Teacher's Fund to a zero balance (Section 165.011(2), RSMo)


TEACHER'S FUNDBY FUNCTION

214


Revenues:Local Revenue (5100) 18,625,000 19,183,750 19,759,263 20,352,040 County Revenue (5200) 340,000 330,000 335,000 340,000 State Revenue (5300) - - - - Federal Revenue (5400) 995,000 1,082,075 1,082,075 1,082,075 Other Revenue (5600 & 5800) - - - -

Total revenues 19,960,000 20,595,825 21,176,338 21,774,115

Expenditures:Instructional Programs (1000) - - - - Support Services (2000) - - - - Community Services (3000) - - - - Facilities Acquisition & Construction (4000) - - - - Debt Service (5000) 26,178,000 110,548,604 22,531,466 22,204,718


Excess (deficiency) of revenuesover expenditures (6,218,000) (89,952,779) (1,355,129) (430,603)

Other financing sources (uses) - - - - Total other financing sources (uses) - - - -

Excess (deficiency) of revenues over

expenditures and other sources (uses) (6,218,000) (89,952,779) (1,355,129) (430,603)




DEBT SERVICE FUNDBY FUNCTION

215


Revenues:Local Revenue (5100) 9,103,000 9,274,600 9,449,800 9,633,700 County Revenue (5200) 0 - - - State Revenue (5300) 10,000 10,200 10,400 10,600 Federal Revenue (5400) 2,110,549 112,800 115,100 117,400 Other Revenue (5600 & 5800) 20,000 20,400 20,800 21,200

Total revenues 11,243,549 9,418,000 9,596,100 9,782,900

Expenditures:Instructional Programs (1000) 219,479 223,900 228,300 232,900 Support Services (2000) 3,197,736 3,261,700 3,326,900 3,393,400 Community Services (3000) 10,000 10,200 10,400 10,600 Facilities Acquisition & Construction (4000) 43,931,923 15,431,400 12,767,571 5,650,800 Debt Service (5000) 1,162,822 450,000 450,000 450,000


Excess (deficiency) of revenues

over expenditures (37,278,411) (9,959,200) (7,187,071) 45,200

Other financing sources (uses)Transfer to/from General Fund - - - -

Total other financing sources (uses) - - - -

Excess (deficiency) of revenues overexpenditures and other sources (uses) (37,278,411) (9,959,200) (7,187,071) 45,200




CAPITAL FUND (INCLUDES CAPITAL PROJECTS FUND AND BOND FUND)BY FUNCTION

216



Total revenues 234,154,711 238,837,900 243,614,700 248,487,000

Expenditures:Instructional Programs (1000) 139,648,542 142,441,500 145,290,300 148,196,100 Support Services (2000) 86,540,998 88,274,900 90,040,500 91,841,300 Community Services (3000) 2,243,342 2,288,200 2,334,000 2,380,700 Facilities Acquisition & Construction (4000) 5,324,874 5,431,400 5,540,000 5,650,800 Debt Service (5000) 769,871 450,000 450,000 450,000


Excess (deficiency) of revenuesover expenditures (372,916) (48,100) (40,100) (31,900)

Other financing sources (uses)Transfer from other Funds - - - -


Excess (deficiency) of revenues overexpenditures and other sources (uses) (372,916) (48,100) (40,100) (31,900)




OPERATING FUNDSBY FUNCTION

217



Total revenues 272,339,711 275,671,225 281,018,538 286,483,615

Expenditures:Salaries (6100) 145,979,646 148,899,200 151,877,200 154,914,700 Benefits (6200) 44,952,373 45,851,500 46,768,500 47,703,900 Purchased Services (6300) 22,326,994 22,773,600 23,229,100 23,693,700 Supplies and Materials (6400) 25,922,554 26,441,000 26,969,800 27,509,200 Capital Outlay (6500) 47,359,138 18,927,200 16,333,171 9,287,700 Other (6600) 29,314,922 113,012,204 25,035,366 24,749,718


Excess (deficiency) of revenuesover expenditures (43,515,916) (100,233,479) (9,194,600) (1,375,303)




ALL FUNDSBY OBJECT

218


Revenues:Local Revenue (5100) 77,403,478 78,512,300 79,928,900 81,373,900 County Revenue (5200) 954,900 974,000 993,500 1,013,400 State Revenue (5300) 6,988,202 15,117,800 15,418,500 15,725,200 Federal Revenue (5400) 15,828,639 16,293,100 16,449,700 16,609,500 Other Revenue (5600 & 5800) 160,000 163,200 166,500 169,800

Total revenues 101,335,219 111,060,400 112,957,100 114,891,800

Expenditures:Salaries (6100) 42,109,114 42,951,300 43,810,300 44,686,500 Benefits (6200) 14,941,424 15,240,300 15,545,100 15,856,000 Purchased Services (6300) 20,136,256 20,539,000 20,949,800 21,368,800 Supplies and Materials (6400) 25,922,554 26,441,000 26,969,800 27,509,200 Capital Outlay (6500) - - - - Other 1,974,100 2,013,600 2,053,900 2,095,000


Excess (deficiency) of revenuesover expenditures (3,748,229) 3,875,200 3,628,200 3,376,300

Other financing sources (uses)Transfer to Teachers Fund - (467,976) (4,280,600) (4,366,200) Transfer to Capital Projects Fund - - - -

Total other financing sources (uses) - (467,976) (4,280,600) (4,366,200)

Excess (deficiency) of revenues overexpenditures and other sources (uses) (3,748,229) 3,407,224 (652,400) (989,900)



(INCLUDES ACTIVITY FUND AND FOOD SERVICE FUND)

PROJECTION OF REVENUES AND EXPENDITURESBY OBJECT

GENERAL FUND

219


Revenues:Local Revenue (5100) 72,147,900 73,590,900 75,062,700 76,564,000 County Revenue (5200) 1,170,100 1,193,500 1,217,400 1,241,700 State Revenue (5300) 56,171,080 49,294,500 50,280,400 51,286,000 Federal Revenue (5400) 10,311,863 10,518,100 10,728,500 10,943,100 Other Revenue (5600 & 5800) - - - -

Total revenues 139,800,943 134,597,000 137,289,000 140,034,800

Expenditures:Salaries (6100) 103,870,532 105,947,900 108,066,900 110,228,200 Benefits (6200) 30,010,949 30,611,200 31,223,400 31,847,900 Purchased Services (6300) 2,190,738 2,234,600 2,279,300 2,324,900 Supplies and Materials (6400) - - - - Capital Outlay (6500) - - - - Other (6600) - - - -


Excess (deficiency) of revenuesover expenditures 3,728,724 (4,196,700) (4,280,600) (4,366,200)

Other financing sources (uses)Transfer from General Fund * - 467,976 4,280,600 4,366,200

Total other financing sources (uses) - 467,976 4,280,600 4,366,200

Excess (deficiency) of revenues overexpenditures and other sources (uses) 3,728,724 (3,728,724) - -

Fund balance, July 1 - 3,728,724 - -

Fund balance, June 30 3,728,724 - - -

* Transfers from the General Fund to the Teacher's Fund are allowed under Missouri Revised Statutes for theamount necessary to bring the Teacher's Fund to a zero balance (Section 165.011(2), RSMo)


BY OBJECT

TEACHER'S FUND

220


Revenues:Local Revenue (5100) 18,625,000 19,183,750 19,759,263 20,352,040 County Revenue (5200) 340,000 330,000 335,000 340,000 State Revenue (5300) - - - - Federal Revenue (5400) 995,000 1,082,075 1,082,075 1,082,075 Other Revenue (5600 & 5800) - - - -

Total revenues 19,960,000 20,595,825 21,176,338 21,774,115

Expenditures:Salaries (6100) - - - - Benefits (6200) - - - - Purchased Services (6300) - - - - Supplies and Materials (6400) - - - - Capital Outlay (6500) - - - - Other (6600) 26,178,000 110,548,604 22,531,466 22,204,718


Excess (deficiency) of revenuesover expenditures (6,218,000) (89,952,779) (1,355,129) (430,603)

Other financing sources (uses) - - - - Total other financing sources (uses) - - - -

Excess (deficiency) of revenues overexpenditures and other sources (uses) (6,218,000) (89,952,779) (1,355,129) (430,603)




BY OBJECT

DEBT SERVICE FUND

221


Revenues:Local Revenue (5100) 9,103,000 9,274,600 9,449,800 9,633,700 County Revenue (5200) - - - - State Revenue (5300) 10,000 10,200 10,400 10,600 Federal Revenue (5400) 2,110,549 112,800 115,100 117,400 Other Revenue (5600 & 5800) 20,000 20,400 20,800 21,200

Total revenues 11,243,549 9,418,000 9,596,100 9,782,900

Expenditures:Salaries (6100) - - - - Benefits (6200) - - - - Purchased Services (6300) - - - - Supplies and Materials (6400) - - - - Capital Outlay (6500) 47,359,138 18,927,200 16,333,171 9,287,700 Other (6600) 1,162,822 450,000 450,000 450,000


Excess (deficiency) of revenuesover expenditures (37,278,411) (9,959,200) (7,187,071) 45,200

Other financing sources (uses)Transfer from General Fund - - - -


Excess (deficiency) of revenues overexpenditures and other sources (uses) (37,278,411) (9,959,200) (7,187,071) 45,200



PROJECTION OF REVENUES AND EXPENDITURESBY OBJECT

CAPITAL FUND (INCLUDES CAPITAL PROJECTS FUND AND BOND FUND)

222



Total revenues 234,154,711 238,837,900 243,614,700 248,487,000

Expenditures:Salaries (6100) 142,452,146 145,301,100 148,207,200 151,171,300 Benefits (6200) 43,622,374 44,494,900 45,384,800 46,292,500 Purchased Services (6300) 19,148,593 19,531,600 19,922,200 20,320,700 Supplies and Materials (6400) 19,782,554 20,178,200 20,581,800 20,993,400 Capital Outlay (6500) 8,755,109 8,930,200 9,108,800 9,291,000 Other (6600) 766,851 450,000 450,000 450,000


Excess (deficiency) of revenuesover expenditures (372,916) (48,100) (40,100) (31,900)

Other financing sources (uses)Transfer from another Fund - - - -


Excess (deficiency) of revenues overexpenditures and other sources (uses) (372,916) (48,100) (40,100) (31,900)




OPERATING FUNDSBY OBJECT

223

ENROLLMENT HISTORY AND PROJECTIONS

Projection Methodology and Analysis Projecting enrollment is a key planning tool for the District. Resource allocations and program decisions depend upon accurate estimates of enrollment.

*Projected Totals

Enrollment projections for the proposed budget year are determined through a detailed process which includes the use of three different forecasting techniques and input from administrators. The initial projection is calculated by using a weighted average of the results of the cohort survival model, the promotion-up model, and the three-year average growth model. The results of the initial projections are then modified to reflect the input from both school-level and District administrators.

Projections for the years 2014-2015 through 2016-2017 are based on a demographic study commissioned by the District.

Enrollment by grade

Year K-5 6-8 9-12 Total

2004 11,041 5,896 7,348 24,285

2005 10,968 5,837 7,314 24,119

2006 11,204 5,539 7,515 24,258

2007 11,229 5,458 7,570 24,257

2008 11,186 5,257 7,359 23,802

2009 11,307 5,341 7,307 23,955

2010 11,314 5,304 7,324 23,942

2011 11,612 5,368 7,149 24,129

2012 11,860 5,411 7,095 24,366

2013 12,174 5,487 7,210 24,876

2014 12,306 5,492 7,131 24,929

2015* 12,472 5,581 7,140 25,193

2016* 12,672 5,604 7,263 25,539

2017* 12,834 5,735 7,257 25,826

224

Acutal FTE Acutal FTE Actual FTE Budgeted FTE Budgeted FTEPosition Description 2010-11 2011-12 2012-13 2013-14 2014-15*

1110 Elementary Teachers 593.62 610.07 619.34 634.99 639.99Teacher Aides 79.40 75.11 82.83 91.63 91.13

1130 Middle School Teachers 282.07 281.67 289.49 301.11 303.10Teacher Aides 17.57 17.57 16.92 14.85 14.00

1150 Senior High Teachers 358.71 360.42 363.01 366.37 367.81Teacher Aides 4.40 4.34 4.00 1.00 1.00Other 0.85 0.85 0.85 1.00 1.50

1211 Gifted & Talented Teachers 28.90 27.90 27.60 27.60 28.00Secretaries 3.90 3.30 4.60 4.60 4.80

1251 Culturally Different - Title I Teachers 63.26 85.82 72.45 78.75 82.20Teacher Aides 38.61 52.49 27.00 35.30 36.50

1296 Culturally Different - Title I ARRA Teachers 46.69 14.79 0.00 0.00 0.00Teacher Aides 35.84 19.71 0.00 0.00 0.00

1271 Bilingual - ESL Teachers 8.00 9.00 10.00 11.00 12.00Teacher Aides 4.50 4.50 8.00 6.50 9.00

1281 Early Childhood Special Ed Teachers 30.60 43.20 45.40 49.00 49.00Teacher Aides 36.50 37.50 38.60 38.50 38.50Other 2.00 12.60 15.20 16.10 16.10

1295 Special Education Teachers 220.71 244.65 249.41 251.85 255.72Teacher Aides 195.88 214.44 214.30 217.50 215.25Secretaries 7.50 6.50 6.50 6.50 6.50Other 7.49 9.11 9.11 8.80 8.80

1296 Special Education - ARRA Teachers 18.80 0.00 0.00 0.00 0.00Teacher Aides 19.81 0.00 0.00 0.00 0.00Other 2.00 0.00 0.00 0.00 0.00

1400 Interscholastic Athletics Athletics Staff 3.00 3.00 3.00 4.00 4.00

2111 Student Support Services Student Support Staff 1.00 0.00 0.00 0.00 0.00

2112 Attendance Services Student Support Staff 33.75 33.75 34.25 33.75 33.75

2113 Early Childhood Student Support Staff 19.50 1.00 0.75 0.75 0.75

2114 Records Student Support Staff 2.50 2.50 2.50 2.50 2.50

2115 Summer School Student Support Staff 2.00 2.00 1.50 1.50 1.50

2118 Cultural Diversity Student Support Staff 1.50 3.00 3.00 3.00 3.00

2122 Counseling Student Support Staff 67.55 65.55 65.75 71.00 75.40

2123 Appraisal Services Student Support Staff 0.00 0.00 0.00 0.00 0.00

2124 Site Information Techonology Student Support Staff 19.00 22.00 26.00 26.00 31.00

2134 Nursing Services Student Support Staff 48.30 50.80 48.30 50.40 52.60

2135 Medicaid Student Support Staff 0.00 0.00 2.50 2.50 2.50

2137 Accommodations Compliance Student Support Staff 0.50 2.50 3.50 3.50 4.50

2195 Physical Therapy Student Support Staff 14.40 13.90 13.90 13.40 13.40

2212 Curriculum Development Services

Instructional Staff 11.69 11.69 10.69 9.00 11.00

2213 Staff Development,Title IIA, Title V

Instructional Staff 14.50 12.50 11.50 11.00 13.00

2217 CQI Instructional Staff 4.00 4.00 3.00 3.00 4.00

2219 Title I Instructional Staff 31.33 32.77 33.30 33.60 32.25

2222 Library Services Instructional Staff 63.20 63.20 66.70 67.70 68.70

2321 Office of the Superintendent Administrative Staff 3.00 2.40 2.40 2.50 2.50

2324 Grants Office Administrative Staff 2.00 2.00 1.00 1.00 1.00

STAFFING HISTORY

Function

225

Acutal FTE Acutal FTE Actual FTE Budgeted FTE Budgeted FTEPosition Description 2010-11 2011-12 2012-13 2013-14 2014-15*

STAFFING HISTORY

Function

2325 Assistant Superintendent Administrative Staff 2.00 2.00 3.00 5.00 2.00

2327 Associate Supt Zone 2 Administrative Staff 11.50 10.00 11.00 11.00 11.00

2328 Associate Supt Zone 1 Administrative Staff 0.00 0.00 0.00 0.00 0.00

2411 Office of Principal - Elementary School Administrative Staff 58.75 61.50 61.50 60.50 61.25

2431 Office of Principal - Middle School School Administrative Staff 31.75 30.23 30.23 30.23 29.48

2451 Office of Principal - High School School Administrative Staff 48.72 48.72 48.72 48.72 48.72

2490 Other Support Services-Special Ed School Administrative Staff 2.00 2.00 2.00 3.00 3.00

2511 Business Services Business Staff 3.00 3.00 3.00 3.00 3.00

2525 Financial Services Business Staff 13.00 13.00 13.00 13.00 14.00

2526 Internal Audit Business Staff 0.00 0.00 0.00 1.00 1.00

2528 Risk Management Business Staff 2.00 2.00 2.00 2.00 2.00

2541 Plant Services Direction Business Staff 10.00 8.00 9.00 9.00 10.00

2542 Building Services Business Staff 56.00 56.00 57.00 60.00 60.00

2543 Grounds Services Business Staff 9.00 9.00 9.00 9.00 10.00

2546 Security Services Business Staff 27.20 27.20 27.70 28.70 30.20

2548 Custodial Business Staff 176.25 176.25 175.00 179.00 179.00

2551 Contracted Pupil Transport Business Staff 8.00 8.00 8.00 8.00 8.00

2552 District Pupil Transportation Business Staff 94.25 94.25 93.75 99.00 99.00

2554 District Handicapped Transport Business Staff 36.25 36.25 37.50 37.50 37.50

2560 Food Service Business Staff 177.56 177.56 185.13 186.07 189.32

2572 Purchasing Services Business Staff 5.00 5.00 5.00 5.00 5.00

2573 Warehousing & Distribution Business Staff 9.00 9.00 8.00 8.00 8.00

2579 Mailroom Business Staff 1.50 1.50 1.00 1.00 1.00

2633 Public Information Services Central Office Staff 4.00 2.00 3.00 1.50 1.50

2641 Human Resources Central Office Staff 6.00 7.00 10.00 10.00 10.00

2646 Benefits Office Central Office Staff 3.00 3.00 3.00 4.00 4.00

2664 Information Technology Central Office Staff 8.00 8.00 8.00 10.00 10.00

3101 Community Services Central Office Staff 2.00 2.00 2.00 2.00 2.00

3111 Community School Central Office Staff 0.00 0.00 1.00 1.00 1.00

3501 Parents As Teachers Community Services Staff 24.50 24.50 22.90 22.90 29.90

3801 School Nursery Community Services Staff 4.07 4.07 4.38 4.38 4.38

4011 Construction Management Facilities & Construction Services Staff

0.00 0.00 0.00 0.00 0.00

TOTAL 3,284.63 3,295.13 3,282.96 3,366.55 3,413.50

* Increase in 2014-15 FTEs over 2013-14 FTEs includes:33.60 Board approved increase13.35 Federal and State grants increase

46.95

226

Actual Actual Actual Budgeted BudgetedFTE FTE FTE FTE FTE

Position Description 2010-11 2011-12 2012-13 2013-14 2014-15

Teachers 1,651.36 1,677.52 1,676.70 1,720.67 1,737.82 Teacher Aides 432.51 425.66 391.65 405.28 405.38 Secretaries - Special Programs 11.40 9.80 11.10 11.10 11.30 School Administrative Staff 141.22 142.45 142.45 142.45 142.45 Instructional Staff 124.72 124.16 125.19 124.30 128.95 Student Support Staff 210.00 197.00 201.95 208.30 220.90 Administrative Staff 18.50 16.40 17.40 19.50 16.50 Business Staff 628.01 626.01 634.08 649.27 657.02 Central Office Staff 23.00 22.00 27.00 28.50 28.50 Community Services Staff 28.57 28.57 27.28 27.28 34.28 All Other Staff * 15.34 25.56 28.16 29.90 30.40

TOTAL 3,284.63 3,295.13 3,282.96 3,366.55 3,413.50

* Includes Coordinators, Facilities and Construction Services Staff, Athletics Staff, and Other Staff

STAFFING HISTORY SUMMARY

227

Sept 1. Interest Mar 1. Interest Mar. 1 Principal TotalSchool Year Payment Payment Payment Payments

2033-2034 185,937 185,937 8,750,000 9,121,874

2032-2033 383,437 383,437 7,900,000 8,666,874

2031-2032 575,937 575,937 7,700,000 8,851,874

2030-2031 988,437 988,437 16,500,000 18,476,874$

2029-2030 1,413,044 1,413,044 17,496,000 20,322,088$

2028-2029 1,818,065 1,818,065 16,755,000 20,391,130$

2027-2028 2,299,709 2,299,709 23,634,000 28,233,418$

2026-2027 2,674,809 2,674,809 13,765,000 19,114,618$

2025-2026 3,034,434 3,034,434 15,130,000 21,198,868$

2024-2025 3,369,933 3,369,933 14,050,000 20,789,866$

2023-2024 3,664,934 3,664,934 12,900,000 20,229,868$

2022-2023 3,990,109 3,990,109 14,245,000 22,225,218$

2021-2022 4,279,834 4,279,834 13,065,000 21,624,668$

2020-2021 4,521,383 4,521,383 11,920,000 20,962,766$

2019-2020 4,782,259 4,782,259 13,575,000 23,139,518$

2018-2019 5,014,858 5,014,858 12,660,000 22,689,716$

2017-2018 5,252,359 5,252,359 11,700,000 22,204,718$

2016-2017 5,460,733 5,460,733 11,610,000 22,531,466$

2015-2016 7,824,302 7,824,302 94,900,000 110,548,604$

2014-2015 7,844,545 7,844,545 10,485,000 26,174,090$

2013-2014 4,960,390 4,960,390 9,725,000 19,645,780$

2012-2013 5,843,690 5,843,690 38,125,000 49,812,380$

2011-2012 5,215,333 10,267,886 2,762,446 18,245,665$

2010-2011 4,555,470 5,778,283 6,086,312 16,420,065$

2009-2010 4,504,306 5,169,212 5,735,094 15,408,613$

2008-2009 4,657,233 4,637,731 5,675,000 14,969,965$

2007-2008 4,794,681 4,794,681 4,825,000 14,414,363$

2006-2007 2,558,138 6,362,742 4,265,000 13,185,879$

2005-2006 2,730,133 2,730,133 3,350,000 8,810,265$

2004-2005 2,806,007 2,806,008 3,105,000 8,717,015$

2003-2004 2,577,669 2,869,689 2,800,000 8,247,358$

2002-2003 2,326,372 2,326,372 2,595,000 7,247,744$

2001-2002 2,535,238 2,423,916 2,045,000 7,004,153$

2000-2001 1,786,293 3,157,107 1,565,000 6,508,400$

1999-2000 1,820,293 1,820,293 1,150,000 4,790,586$

1998-1999 1,844,368 1,844,368 830,000 4,518,736$

1997-1998 1,860,108 1,860,108 560,000 4,280,216$

1996-1997 1,664,146$ 1,955,346$ 325,000$ 3,944,491$

TOTALS 127,273,614$ 139,841,701$ 419,913,852$ 687,029,168$

ANNUAL NET INTEREST AND PRINCIPAL PAYMENTSAMORITIZATION SCHEDULE OF BOND ISSUES

228

TOTALFYE SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES SERIES PRINCIPAL

30-Jun 1991 1993B 1998 REF 2000 2002-A-REF2002-B-REF 2003 2005-REF 2005-A-REF 2006 2008-REF 2010-A 2010-B 2010-C 2010-D 2010-E 2011 2012 2013 2014-A 2014-B REF OUTSTANDING

2034 0 02033 0 8,750,000 8,750,0002032 7,900,000 8,750,000 16,650,0002031 0 15,600,000 8,750,000 24,350,000

2030 0 0 0 0 9,000,000 23,100,000 8,750,000 40,850,000

2029 2,782,000 3,353,000 1,275,000 2,686,000 9,000,000 30,500,000 8,750,000 58,346,000

2028 5,377,000 6,493,000 0 2,470,000 5,211,000 9,000,000 37,800,000 8,750,000 75,101,000

2027 7,802,000 9,433,000 7,554,000 3,600,000 7,596,000 9,000,000 45,000,000 8,750,000 98,735,000

2026 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 45,000,000 17,500,000 0 112,500,000

2025 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 45,000,000 20,750,000 11,880,000 127,630,000

2024 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 45,000,000 23,900,000 22,780,000 141,680,000

2023 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 0 45,000,000 26,650,000 32,930,000 154,580,000

2022 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 4,745,000 45,000,000 26,650,000 42,430,000 168,825,000

2021 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 9,310,000 45,000,000 26,650,000 50,930,000 181,890,000

2020 0 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 13,480,000 45,000,000 26,650,000 58,680,000 193,810,000

2019 5,800,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 16,245,000 45,000,000 26,650,000 63,690,000 207,385,000

2018 10,650,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 19,355,000 45,000,000 26,650,000 68,390,000 220,045,000

2017 15,550,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 21,755,000 45,000,000 26,650,000 72,790,000 231,745,000

2016 19,450,000 0 0 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 25,455,000 45,000,000 26,650,000 76,800,000 243,355,000

2015 23,400,000 88,000,000 2,450,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 25,955,000 45,000,000 26,650,000 76,800,000 338,255,000

2014 26,315,000 92,000,000 4,745,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 27,230,000 45,000,000 26,650,000 76,800,000 348,740,000

2013 0 0 29,280,000 95,500,000 6,970,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 28,265,000 210,015,000

2012 0 7,125,000 30,000,000 29,280,000 96,500,000 6,970,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 28,265,000 248,140,000

2011 2,762,446 7,125,000 0 30,000,000 29,280,000 0 96,500,000 6,970,000 10,067,000 12,183,000 7,554,000 3,600,000 7,596,000 9,000,000 222,637,446

2010 3,173,758 0 9,025,000 2,575,000 30,000,000 29,280,000 1,200,000 96,500,000 6,970,000 10,067,000 12,183,000 200,973,758

2009 3,608,852 30,000,000 10,025,000 5,725,000 30,000,000 29,280,000 2,350,000 96,500,000 6,970,000 214,458,852

2008 4,483,852 0 30,000,000 10,825,000 8,675,000 30,000,000 29,280,000 3,400,000 96,500,000 6,970,000 220,133,852

2007 0 5,233,852 7,000,000 30,000,000 11,575,000 11,475,000 30,000,000 29,280,000 3,925,000 96,500,000 224,988,852

2006 2,765,000 5,233,852 7,000,000 30,000,000 12,250,000 11,475,000 30,000,000 29,280,000 4,750,000 96,500,000 229,253,852

Proceeds from the sale of Refunding Bonds were placed in escrow to pay off the Refunded Bonds on their call date as follows:

Series 2005-Refunding $30,000,000 of Series 2000. The Refunded 2000 bonds were called and retired March 1, 2010

Series 2008-Refunding $7,000,000 of Series 1998. The Refunded 1998 bonds were called and retired March 3, 2008Series 2011 Refunds $8,610,000 of Series 2009 Lease Purchase Certificates. The refunded 2009 LPC balance were called and retired March 1, 2014Series 2012-Refunding $30,000,000 of Series 2003. The Refunded 2003 bonds were called for early redemption and retired March 13, 2013Series 2014-B - Refunding $83,750,000 of Series 2006. The Redfunded 2006 bonds will be called for early redemption and will be retired on March 1, 2016

SCHEDULE OF OUTSTANDING BOND PRINCIPAL

229

0

20

40

60

80

100

120

140

160

180

200

220

240

260

280

300

320

340

360

380

Millio

ns

Outstanding Bond Principal

SERIES 1991 SERIES 1993B SERIES 1998 REF SERIES 2000 SERIES 2002-A-REF SERIES 2002-B-REF SERIES 2003

SERIES 2005-REF SERIES 2005-A-REF SERIES 2006 SERIES 2008-REF SERIES 2010-A SERIES 2010-B SERIES 2010-C

SERIES 2010-D SERIES 2010-E SERIES 2011 SERIES 2012 SERIES 2013 SERIES 2014-A SERIES 2014-B REF

230

Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent

Percent of Student Dropouts *Springfield 336 4.65% 385 5.35% 501 6.80% 427 5.70% 338 3.73% 417 5.75% 253 3.50% 189 2.70% 159 2.30% 183 2.60% 2.70%

Missouri 3.90% 3.80% 4.00% 4.20% 4.20% 4.30% 3.50% 3.50% 2.90% 2.30% 2.70%

Percent of Student AttendanceSpringfield 94.20% 93.73% 93.99% 93.85% 93.91% 94.48% 94.19% 94.50% 94.70% 94.40% 94.60%

Missouri 93.60% 94.00% 94.00% 94% 94% 95.10% 94.20% 94.40% 94.70% 94.60% 95.00%

Percent of Student Graduation **Springfield 1,621 80.40% 1,492 81.40% 1,555 78.90% 1,563 80.20% 1,512 81.90% 1671 81.60% 1,697 83.20% 82.80% 89.00% 86.50% 89.40%

Missouri 85.50% 85.90% 81.70% 85.80% 85.20% 85.00% 85.70% 86.50% 87.80% 85.60% 87.30%

American College Test (ACT) Scores ***Springfield 22.6 22.5 22.6 22.6 22.9 22.5 22.50 22.90 22.50 22.20 22.40

Missouri 21.5 21.6 21.6 21.6 21.6 21.6 21.60 21.60 21.60 21.60 21.80

United States 20.9 20.9 21.1 21.2 21.1 21.1 21.00 21.10 21.10 20.90 21.00

PERFORMANCE MEASURES


2003-04 2012-20132007-082004-05 2005-06 2013-20142006-07 2008-09 2009-2010 2011-20122010-2011

231

PERFORMANCE MEASUREMENT STATISTICS

0

100

200

300

400

500

600

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

District Dropouts

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

8.00%

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Percent of Student Dropouts

District Missouri

19.520.020.521.021.522.022.523.023.5

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

ACT Average Composite Scores

DistrictMissouriU.S.

232

Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent

Total EnrollmentSpringfield 24,285 24,115 24,258 24,257 23,802 23,959 23,960 24,102 24,352 24,849 24,928Missouri 896,186 894,855 900,021 899,558 894,609 892,279 892,276 889,725 886,396 888,206 887,611

Asian Springfield 536 2.20% 544 2.30% 567 2.30% 580 2.40% 600 2.50% 606 2.50% 638 2.70% 675 2.80% 667 2.70% 745 3.00% 735 3.00%

Missouri 12,108 1.40% 13,059 1.50% 14,170 1.20% 15,292 1.70% 15,787 1.80% 16,953 1.90% 17,503 2.00% * * * *

BlackSpringfield 1,480 6.10% 1,575 6.50% 1,607 6.60% 1,618 6.70% 1,722 7.20% 1,783 7.40% 1,907 8.00% 1,979 8.20% 1,942 8.00% 1,985 8.00% 1,991 8.00%Missouri 160,532 17.80% 160,626 17.80% 163,160 18.10% 162,819 18.10% 160,785 18.00% 158,826 17.80% 158,685 17.80% 17.10% 16.80% 16.60% 16.40%

HispanicSpringfield 592 2.40% 645 2.70% 706 2.90% 754 2.40% 793 3.30% 804 3.40% 790 3.30% 899 3.70% 1,003 4.10% 1,089 4.40% 1,207 4.80%Missouri 22,749 2.50% 25,166 2.80% 27,932 3.10% 30,584 3.40% 32,489 3.60% 33,906 3.80% 35,753 4.00% * * 5.10% 5.30%

IndianSpringfield 154 0.60% 159 0.70% 153 0.60% 135 0.60% 151 0.60% 141 0.60% 59 0.80% 141 0.60% 132 0.50% 124 0.50% 39 0.50%Missouri 3,194 0.40% 3,444 0.40% 3,641 0.40% 3,598 0.40% 3,915 0.40% 3,569 0.40% 4,196 0.50% * * * *

WhiteSpringfield 21,523 88.60% 21,196 87.90% 21,225 87.50% 6,677 88.20% 20,536 86.30% 20,625 86.10% 20,476 85.50% 20,281 84.10% 20,267 83.20% 20,341 81.90% 20,096 82.20%Missouri 697,603 77.90% 692,560 77.60% 691,118 76.80% 687,262 76.40% 681,622 76.20% 678,132 76.10% 676,139 75.80% 74.80% 74.20% 73.70% 73.30%

Free/Reduced Lunch Springfield 9,345 39.30% 9,611 40.70% 10,172 42.60% 10,361 43.50% 10,439 44.70% 10,839 46.40% 11,555 49.20% 11,922 50.50% 12,684 52.90% 13,197 54.40% 13,265 54.60%Missouri 353,790 40.70% 364,441 41.80% 367,410 41.80% 376,015 41.80% 367,724 42.10% 389,925 43.70% 408,588 46.90% 415,952 47.80% 48.41% 49.00% 49.33%

2013-20142012-20132011-2012

ENROLLMENT DEMOGRAPHIC DATA

2010-20112009-20102008-092003-04 2004-05 2005-06 2006-07 2007-08

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Area served by the District: 138 square miles

Population * Population *

(2000 census) (2010 census) Increase

District 186,448 204,727 18,279

City of Springfield 151,580 159,498 7,918

Greene County 240,391 275,174 34,783

State of Missouri 5,595,211 5,988,927 393,716

Per Capita * Per Capita *

Income (2000) Income (2010) Increase

City of Springfield $17,711 $22,288 $4,577

Unemployment % ** Unemployment % **

2000 2010 Increase

City of Springfield 3.10% 8.40% 5.30%

Principal Taxpayers Assessed Valuation

Percentage of Total Assessed Valuation ***

Hermel Inc $14,930,920 0.46%

St Johns Regional Health Center 12,959,200 0.40%

Bass Pro Inc. 10,005,080 0.31%

John Q Hammons 8,640,000 0.27%

Battlefield Mall LLC 7,028,290 0.22%

James River Office CTR LLC 5,637,920 0.17%

Ferrell Duncan Real Est Co LLC 5,374,530 0.17%

O'Reilly Automotive Inc 4,101,020 0.13%

Coryell Courts APTS LLC 4,076,850 0.13%

Senic Park LLC 4,058,860 0.12%

Total $76,812,670 2.36%

* U.S. Department of Commerce, Economics and Statistics, Bureau of the Census, 2010** U.S. Department of Labor - http://data.bls.gov

$3,251,328,380 per Assessor's office

MISCELLANEOUS INFORMATION

Principal Taxpayers as of December 31, 2013

*** Total assessed valuation as of December 31, 2013 =

234

The following table compares the increases in teachers' salaries to the annual consumer price index (CPI).The table includes annual comparisons as well as comparisons over the last ten years.

CUM BEGINNING % CUMTOP

MASTERS % CUMYEAR CPI * CPI SALARY INCR INCR SALARY INCR INCR

2014-2015 $34,429 1.00% 27.28% $60,515 1.00% 22.46%

2013-2014 1.70% 29.83% $34,088 1.00% 26.02% $59,916 1.00% 21.25%

2012-2013 2.17% 27.65% $33,750 1.00% 24.77% $59,323 1.00% 20.05%

2011-2012 1.42% 24.94% $33,416 1.00% 23.54% $58,736 1.00% 18.86%

2010-2011 3.88% 23.19% $33,085 0.00% 22.31% $58,154 0.00% 17.69%

2009-2010 1.23% 18.59% $33,085 0.50% 22.31% $58,154 0.50% 17.69%

2008-2009 -1.73% 17.14% $32,920 3.05% ** 21.70% $57,865 3.05% ** 17.10%

2007-2008 4.85% 19.21% $31,945 6.63% 18.10% $56,152 4.50% 13.63%

2006-2007 2.68% 13.69% $29,958 2.50% 10.75% $53,734 2.50% 8.74%

2005-2006 3.35% 10.73% $29,227 5.41% 8.05% $52,423 3.50% 6.09%

2004-2005 2.45% 7.13% $27,726 2.50% 2.50% $50,650 2.50% 2.50%

* U.S. Department of Labor (CPI-Midwest region-All urban consumers-June data)** Increase is larger than 2.50% as teacher contracts increased from 186 days to 187 days

CPI COMPARATIVE DATA

TEACHER SALARY

AND

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The following table indicates the trends for all Board (District) paid employee benefits.

PSRS NON LIFE LTDFISCAL TEACHER (w/ FICA) TEACHER FICA FICA MONTHLY PER $1000 PER $1000YEAR RETIRE RETIRE RETIRE RETIRE MEDICARE MEDICAL MONTHLY MONTHLY

2014-2015 14.50% 9.67% 6.86% 6.20% 1.45% 460.00$ $0.105 0.18$

2013-2014 14.50% 9.67% 6.86% 6.20% 1.45% 425.00$ $0.105 0.18$

2012-2013 14.50% 9.67% 6.86% 6.20% 1.45% 425.00$ $0.105 0.18$

2011-2012 14.50% 9.67% 6.86% 6.20% 1.45% 380.00$ $0.105 0.18$

2010-2011 14.00% 9.63% 6.63% 6.20% 1.45% 319.25$ $0.105 0.18$

2009-2010 13.50% NA 6.50% 6.20% 1.45% 319.25$ $0.105 0.18$

2008-2009 13.00% NA 6.25% 6.20% 1.45% 319.25$ $0.105 0.18$

2007-2008 12.50% NA 6.00% 6.20% 1.45% 319.25$ $0.12 0.18$

2006-2007 12.00% NA 5.75% 6.20% 1.45% 319.25$ $0.12 0.18$

2005-2006 11.50% NA 5.50% 6.20% 1.45% 338.75$ $0.12 0.18$

2004-2005 11.00% NA 5.25% 6.20% 1.45% 338.75$ $0.10 0.18$

BOARD PAID EMPLOYEE BENEFITS

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The second largest revenue source for the District is the State Basic Formula. The following table indicates the trends for the major factors in thebasic formula calculation. The calculation was greatly modified by the state commencing with the 2006-2007 fiscal year.

Fiscal Year

Prior Year Regular

ADA

Prior Year Summer

School ADA

Prior Year Free and Reduced

Weighted ADA

State Adequacy Target

Dollar Value Modifier

Classroom Trust Fund per Pupil

Classroom Trust Fund

Balance of Formula

Federal Stabilization

2014-2015 * 22,885.1641 249.4356 13,265.04 24,402.4336 $6,131 1.027 $372.53 $9,400,000 $44,015,000 NA

2013-2014 22,829.7379 170.6199 13,196.70 24,392.7539 $6,131 1.026 $413.71 $9,512,732 $41,441,401 NA

2012-2013 22,553.9244 157.4750 12,699.79 24,313.9382 $6,131 1.029 $382.22 $8,680,731 $41,846,730 NA

2011-2012 21,937.1664 315.4492 11,921.40 23,489.0181 $6,131 1.034 $402.31 $8,911,368 $35,336,603 $1,076,247

2010-2011 21,815.9847 381.7931 11,555.19 23,576.2904 $6,124 1.034 $442.32 $9,622,864 $29,867,825 $5,681,429

2009-2010 21,757.1304 313.4437 10,839.27 23,346.6738 $6,117 1.034 $359.82 $7,941,464 $29,041,056 $6,123,228

2008-2009 21,724.1887 344.9573 10,438.97 23,413.7562 $6,117 1.034 $361.36 $7,974,925 $34,182,679 NA

2007-2008 21,964.4218 350.8213 10,360.54 23,470.7350 $6,117 1.034 $362.38 $8,086,702 $32,379,505 NA

2006-2007 22,073.1483 337.1994 10,171.67 23,461.2159 $6,117 1.034 $345.88 $7,751,245 $30,708,587 NA

OLD STATE FORMULA

Fiscal Eligible September Operating Guaranteed Assessed Income Free & ReducedMay Formula

Funds: May Formula

Funds:

Year Pupil Enrollment Levy Tax Base Valuation Factor Count Basic At Risk

2005-2006 23,050 24,258 3.1803 162,326 2,700,473,892 0.9974 9,611 19,935,273 9,238,488

* These factors are estimates used for budget development purposes

State Formula Funds

STATE REVENUE FORMULA FACTORS

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FUND BALANCE RESERVES The Missouri Department of Elementary and Secondary Education requires school districts to report financial information to them on an annual basis. One piece of information is the fund balance operating reserve percentage. This is calculated by dividing the total general fund and teacher fund expenditures by the unrestricted fund balance of the general and teacher funds. Below are the results of Springfield as well as several other schools of interest for FY 2013. These schools are included because of either the location of the school or the size of the school compared to Springfield.

2012‐2013General / Teachers Fund Expenditures

Unrestricted Fund Balance

Reserve %

SPRINGFIELD R-XII $ 215,828,233 $ 35,820,073 16.60%OZARK R-VI $ 42,157,365 $ 14,729,548 34.94%NIXA R-II $ 46,963,539 $ 16,275,756 34.66%BRANSON R-IV $ 38,400,061 $ 14,624,977 38.09%WILLARD R-II $ 36,394,086 $ 8,692,674 23.88%LOGAN - ROGERSVILLE R-VIII $ 17,192,758 $ 3,180,660 18.50%REPUBLIC R-III $ 36,107,191 $ 12,210,877 33.82%WEBB CITY R-VII $ 31,708,679 $ 6,275,719 19.79%ST LOUIS CITY $ 358,763,200 $ 32,846,325 9.16%KANSAS CITY 33 $ 201,114,254 $ 66,089,905 32.86%ROCKWOOD R-VI $ 219,201,097 $ 66,857,156 30.50%PARKWAY C-2 $ 213,739,393 $ 27,889,172 13.05%HAZELWOOD $ 187,221,518 $ 69,587,165 37.17%FRANCIS HOWELL R-III $ 182,996,999 $ 53,846,899 29.43%FT. ZUMWALT R-II $ 183,251,471 $ 36,945,601 20.16%NORTH KANSAS CITY 74 $ 197,974,993 $ 40,887,104 20.65%COLUMBIA 93 $ 179,249,266 $ 48,922,874 27.29%LEE'S SUMMIT R-VII $ 171,985,141 $ 60,934,482 35.43%BLUE SPRINGS R-IV $ 136,731,573 $ 40,853,511 29.88%FERGUSON - FLORISSANT R-II $ 129,068,064 $ 17,301,558 13.40%MEHLVILLE R-IX $ 91,103,277 $ 22,811,165 25.04%ST JOSEPH $ 110,198,189 $ 20,994,213 19.05%FOX C-6 $ 113,684,715 $ 21,367,474 18.80%INDEPENDENCE 30 $ 153,115,449 $ 29,991,532 19.59%PARK HILL $ 116,863,342 $ 27,191,877 23.27%RAYTOWN C-2 $ 88,061,878 $ 21,034,741 23.89%JEFFERSON CITY $ 82,307,175 $ 21,275,455 25.85%RIVERVIEW GARDENS $ 55,186,091 $ 29,878,872 54.14%WENTZVILLE R-IV $ 126,918,268 $ 49,167,857 38.74%LIBERTY 53 $ 113,831,972 $ 19,649,377 17.26%NORTHWEST R-1 $ 64,675,622 $ 13,333,402 20.62%HICKMAN MILLS C-1 $ 68,591,013 $ 15,058,102 21.95%JOPLIN R-VIII $ 68,614,217 $ 10,220,140 14.90%RITENOUR $ 59,518,793 $ 20,341,789 34.18%PATTONVILLE R-III $ 77,562,794 $ 13,005,094 16.77%ST. CHARLES R-VI $ 64,856,757 $ 13,399,655 20.66%NORMANDY $ 49,902,527 $ 9,204,016 18.44%LINDBERGH R-VIII $ 57,758,398 $ 19,161,365 33.18%WAYNESVILLE R-VI $ 58,908,705 $ 14,178,699 24.07%

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Operating Debt Svc Total Levy Levy Levy

SPRINGFIELD R-XII 3.3995$ 0.5100$ 3.9095$ NIXA R-II 3.2434$ 1.0666$ 4.3100$ REPUBLIC R-III 3.4400$ 0.8400$ 4.2800$ OZARK R-VI 3.2846$ 0.8554$ 4.1400$ PLEASANT HOPE R-VI 3.4043$ 0.6500$ 4.0543$ WILLARD R-II 3.1630$ 0.8770$ 4.0400$ LOGAN - ROGERSVILLE R-VIII 3.0100$ 0.9300$ 3.9400$ FAIR GROVE R-X 2.7500$ 0.9000$ 3.6500$ STRAFFORD R-VI 2.7500$ 0.7000$ 3.4500$ HAZELWOOD 5.3463$ 0.9400$ 6.2863$ LEE'S SUMMIT R-VII 4.9927$ 1.0700$ 6.0627$ NORTH KANSAS CITY 74 4.8698$ 1.0200$ 5.8898$ COLUMBIA 93 4.4920$ 0.9319$ 5.4239$ FRANCIS HOWELL R-III 4.7135$ 0.6713$ 5.3848$ FT. ZUMWALT R-II 4.1538$ 0.6900$ 4.8438$ ROCKWOOD R-VI 4.0033$ 0.6800$ 4.6833$ ST LOUIS CITY 3.7500$ 0.6211$ 4.3711$ PARKWAY C-2 3.9389$ 0.3400$ 4.2789$ KANSAS CITY 33 4.9500$ -$ 4.9500$ BRANSON R-IV 3.3886$ 0.7000$ 4.0886$ JEFFERSON CITY 3.4714$ 0.2220$ 3.6934$ JOPLIN R-VIII 2.7500$ 0.9100$ 3.6600$

TAX LEVY COMPARISON

2013‐14

Below is a list of tax levys for surrounding school districts and the largest school districts in the state. Springfield Public Schools rank 279th out of 520 Missouri school districts in total levy.

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2014 STUDENT SURVEY

In 2014, Springfield Public Schools surveyed students to get responses that would indicate attitudes regarding their schools. The responses are quite different in Elementary School, compared to Middle School and High School.

STUDENT SURVEY #1: I like going to this school.

Strongly Agree Agree Neutral Disagree

Strongly Disagree

Agree %

Elementary 57.2 23.3 11.7 3.7 4.2 80.5 Middle 31.4 29.4 22.9 7.5 8.7 60.8High 21.3 34.0 28.2 7.1 9.4 55.3

STUDENT SURVEY #2: I learn a lot in this school.

Strongly Agree Agree Neutral Disagree

Strongly Disagree

Agree %

Elementary 59.8 28.9 8.7 1.7 1.0 88.7 Middle 41.4 33.7 16.9 4.5 3.5 75.1High 27.1 37.7 24.4 6.2 4.6 64.8

Katlynn Borland, Freshman, Central HS Tchr: Faye Cotton

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GLOSSARY OF TERMS

This glossary contains definitions of terms used throughout this publication. These definitions are intended to aid the reader in understanding this document.

ACT (American College Test) – A college admissions and placement test with sections testing: English, Mathematics, Reading, and Science.

Account – A descriptive heading under which are recorded financial transactions that are similar in terms of a given frame of reference such as purpose, object, or source.

Accounting – The procedure of maintaining systematic records of events relating to persons, objects, or money and summarizing, analyzing, and interpreting the results of such records.

Accrual Basis – A basis of accounting in which revenues and expenditures are recorded in the periods in which the revenues are earned and the expenditures are incurred.

Adequate Yearly Progress (AYP) – Under the federal No Child Left Behind Act (NCLB) of 2001, each state is required to assess all school districts to determine if each district and each school within those districts have made Adequate Year Progress (AYP). AYP decisions are based on the results of state testing in communication arts and math and the district’s attendance rate and graduation rate.

Annual School Budget – A legal document presenting the Board’s plan for allocation of the available financial resources into an explicit expenditure plan to sustain and improve the educational function of the school district for the fiscal year.

ARRA – (American Recovery and Reinvestment Act) is an economic stimulus bill created to help the United States economy recover from an economic downturn.

Assessed Valuation – The valuation of personal, residential, commercial, and agricultural property used for the purposes of levying taxes.

Bond - A written promise (generally under seal) to pay a specified sum of money (called the face value) at a fixed time in the future (called the date of maturity) and carrying interest at a fixed rate usually payable periodically.

Bond Amortization - Gradual payment of the amount owed for a bond according to a specified schedule of times and amounts.

Budget – The detailed outline of the probable expenditures and the anticipated revenues during a specified period of time.

Anne Richardson, Sopmore, Glendale HS Tchr: Betsy Cannella

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Capital Outlay – An expenditure which results in the acquisition of fixed assets or additions to fixed assets which are presumed to have benefits for more than one year. It is an expenditure for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or initial, additional, and replacement of equipment. Capital Projects Fund – The governmental fund that accounts for all facility acquisition, construction, all lease purchase payments of principal and interest, and all other capital outlay expenditures with the exception of certain expenditures for classroom instructional capital outlay. Construction in Progress – The cost of construction work undertaken but not yet completed. DESE – The Missouri Department of Elementary and Secondary Education. Debt Service Fund – The fund used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and paying agents’ fees. Deferred Revenue – A liability account which represents revenues collected before they become due.

Delinquent Property Taxes - Taxes remaining unpaid on and after the date on which they become delinquent by statute. Expenditure – Charges incurred, whether paid or unpaid which are presumed to benefit the current fiscal year. Extended Learning Program (ELP) – Supplemental instruction (including after-school tutoring) intended to assist low-performing students achieve grade level particularly in math and reading. Fiduciary Funds – Split into four classifications: pensions or other employee benefit trust funds, investment trust funds, private-purpose trust funds, and agency funds. These funds focus on reporting on net assets and changes in net assets. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of changes in net assets. The District has no agency funds. The District’s fiduciary funds consist of the following trust funds: Employee Benefit Trust (Section 125 Plan) Fund and the Private-Purpose Trust Fund. Fixed Assets - Land, buildings, machinery, furniture, and other equipment which the [District] intends to hold or continue in use over a long period of time. "Fixed" denotes probability or intent to continue use or possession and does not indicate immobility of an asset. Food Service Fund – The proprietary fund used to account for all revenues and expenditures related to the provision of cafeteria services by the District to students and staff.

Karly Chase, Senior, Hillcrest Tchr: Heather Ireland

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FTE: Full Time Equivalent: Used to identify employment positions.

Full Time Equivalent (FTE) – An accounting term which identifies a budgeted work position. An FTE of 1.0 indicates an employee is full time and fulfilling the entirety of a work position. An FTE of .50 indicates an employee is half time and fulfilling half of a budgeted work position.

Function – The code used to describe the action, purpose, or program for which activities are performed. The functions of the districts in the state of Missouri are categorized into five broad areas: Instruction, Support Services, Community Services, Facilities Acquisition and Construction, and Debt.

Fund – An independent accounting entity with its own assets, liabilities, and fund balances. Generally, funds are established to account for financing of specific activities of an agency's operations.

Fund Balance – The excess of the assets of a fund over its liabilities.

General (Incidental) Fund – The fund used to account for all financial resources except those required to be accounted for in another fund.

Governmental Funds – The funds focused on reporting the sources, uses, and balances of current financial resources. Expendable assets are assigned to the various governmental funds according to the purposes for which they are to be used. Current liabilities are assigned to the fund from which they will be paid. The difference between governmental fund assets and liabilities is reported as fund balance.

The District’s governmental funds consist of the General (Incidental) Fund, Teachers’ Fund, Debt Service Fund, and Capital Projects Fund.

Health Benefit Trust Fund – The fund used to account for the District’s self-insured medical plan. Revenue is generated from a variety of premiums and investment income.

Interest - A fee charged a borrower for the use of money.

Missouri Assessment Program (MAP) – In 1997, Missouri began implementing a performance-based assessment system for use by all public schools in the state as required by the Outstanding Schools Act of 1993. The assessment system, known as Missouri Assessment Program (MAP), is designed to measure student progress in meeting the Show-Me Standards. The 723 Show-Me Standards, created by Missouri educators and adopted by the State Board of Education in 1996, describe what graduates of the state’s public schools must know and do.

Elijah Huddleston, 2nd grade, Jeffries Tchr: Stacie Allen

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Missouri School Improvement Program (MSIP) – Organization responsible for reviewing and accrediting the 524 school districts in Missouri within a five-year review cycle. The process of accrediting school districts is mandated by state law and the specific responsibilities of this section are outlined both by State Board Rule and in Senate Bill 380 (http://dese.mo.gov/divimprove/sia/msip/msip%20overview.htm).

Modified Accrual Basis – A basis of accounting similar to the cash basis in which most revenues are recognized when cash is received and most expenditures are recognized when paid. Some adjustments are necessary to recognize revenue received within 60 days of the fiscal year end. Adjustments are also necessary to record short-term liabilities and to accrue certain expenses.

MO-Option program – A program set up to assist high school students who lack the

credits needed to graduate. These individuals can take the GED and if they pass will be counted as high school graduates (http://dese.mo.gov/divcareered/Missouri_option.htm).

Object Code – Revenue object codes identify the source of the revenue such as local, county, state, or federal. The expenditure object codes identify the service or commodity obtained such as salaries, supplies, or travel.

Operating Funds – The classification of funds including the General (Incidental) Fund, Teachers’ Fund, and Capital Projects Fund.

Other Fiduciary Fund – The fund used to account for the activities of the District’s remaining fiduciary responsibilities (other than the Health Benefit Trust Fund and the Student Activity Fund) which is the Missouri Reading Initiative.

Proprietary Funds – Include enterprise and internal service funds. Enterprise funds account for ongoing organizations and activities which are similar to those often found in the private sector. The measurement focus is upon the determination of change in net assets. Internal service funds are established to account for services furnished by a department of the District to other departments on a cost reimbursement basis. The District's only proprietary fund is the Self-Insurance Health Fund.

Refunding (Debt Refunding) – Bonds issued to pay off bonds already outstanding.

Revenue – Inflows or other enhancements of assets of an entity or settlement of its liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.

Schools of Choice – SPS Choice is an initiative to develop and offer educational options to provide unique learning experiences or to address specific educational needs. Examples include the International Baccalaureate Program, Wonders of the Ozarks Learning Facility, Academy of

Hannah Carr, 8th grade, Cherokee MS Tchr: Kristin Sholtis

245

Exploration, Health Sciences Academy or Middle College. While these schools provide “choice,” they still give students a comprehensive education taught within the context of a specialty focus (e.g. fine arts, science, vocational training).

Student Activity Fund – The fund used to account for money raised by the students for the students. The purpose of raising and expending activity money is to promote the general welfare, education, and morale of all the students and to finance approved extracurricular and co-curricular activities of student body organizations.

Tax Levy – Taxes imposed by the District and based on the property tax assessment.

Teacher’s Fund – The fund used to account for revenue sources legally restricted to expenditures for the purpose of teachers’ salaries and benefits, and tuition payments to other school districts.

Title I school – A school with a high poverty rate, typically with at least 50 percent of its students qualifying for free or reduced price lunch, which receives additional federal funds to help address the academic needs of these at-risk students.

Transfer From Other Funds – Money received unconditionally from another fund without expectation of repayment. Such monies are revenues of the receiving fund but not of the District as a whole.

Transfer To Other Funds – Money paid unconditionally from a particular fund to another fund without expectation of repayment. Such monies are revenues to the receiving fund but not of the District as a whole.

Madison Harper, 8th grade MYP Central HS Tchr: Kevin Kloppenburg

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APPENDIX A MAJOR FUNCTION CODE

DEFINITIONS

1000 Instruction – Activities dealing directly with the teaching of pupils or the interaction between teachers and pupils. Teaching may be provided for pupils in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. Included here are the activities of aides or assistants which assist in the instructional process.

2000 Support Services – Services which provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction and, to a lesser degree, community services. Supporting services exist as adjuncts for the fulfillment of the objectives of instruction.

3000 Community Services – Activities concerned with providing community services to the community as a whole or for some segment of the community.

4000 Facilities Acquisition and Construction Services – Activities concerned with the acquisition of land and buildings, remodeling buildings, the construction of buildings and additions to buildings, initial installation and extensions of service systems and other built-in equipment, and improvements to sites.

5000 Long and Short Term Debt - Activities servicing the debt of the District.

Chloe Michaelis, Sophmore, Glendale HS Tchr: Tracy Bruton

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APPENDIX B MAJOR OBECT CODE

DEFINITIONS 6100 Salaries - Amounts paid to employees of the District who are considered to be in a position of permanent nature or hired temporarily. This includes gross salary for services rendered while on the payroll of the District.

6200 Employee Benefits - Amounts paid by the District for benefits on behalf of the employees. These amounts are not included in the gross salary. Such expenditures are fringe benefits and, while not paid directly to the employees, are considered part of the cost of employment.

6300 Purchased Services - Amounts paid for services rendered by personnel who are not on the payroll of the District and for other services which the District may purchase. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.

6400 Supplies and Materials - Amounts paid for material items of an expendable nature that are consumed, deteriorate in use, or lose separate identity through fabrication or incorporation into different or more complex units or substances.

6500 Capital Outlay - Expenditures for the acquisition of fixed assets or additions to fixed assets. Examples include expenditures for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings and equipment.

6600 Long and Short Term Debt - Expenditures for the retirement of debt, the payment of interest on debt, and the payment of fees.

Quinn Holmes Senior Glendale HS Tchr: Betsy Cannella

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Documents

School District of Springfield, R-12 Budget Book · 2018. 8. 28. · School District of Springfield, R-12 2014-2015 Budget Book Kraft Administration Center, 1359 E. St. Louis Street,