2008-2009 School Budget Materials & Forms

http://www.sde.idaho.gov/

Where to Find the Budget Forms

Budget Forms and Supporting Documents Available on the SDE Website

Cover *Certification Page *Revenue Pages *

With Formulas Without Formulas

Expenditure Pages *With Formulas Without Formulas

SDE Summary Statement-All Funds *Publication Format SummaryEstimating State M and O Revenues *Tax Certification Calculation-L-3 *Limitation on Budget Requests; 103% -L-4*

*Submit to SDE

Budget Supporting Documents and

Distribution Support Unit Calculation Template – 1st Reporting Period

District Charter Salary Based Apportionment Template District CharterSupport Unit Calculations Table (I.C. 33-1002) Estimating Support Units; Best 28 Weeks Estimating Support Units; For Salary Based

Apportionment Estimating Exceptional Child Unit Approvals Revenue Codes

Funds, Programs and Object Codes

Revenue Pages

Summaries

Expenditure Pages (1)

Expenditure Pages (2)

SDE Summary

Statement

SUMMARY STATEMENT 2008 - 2009 SCHOOL BUDGET

ALL FUNDS

School District Number___________________________________________School District Name ___________________________________________

GENERAL M & O FUND #100 ALL OTHER FUNDS

Proposed ProposedBudget Budget Budget

Line REVENUES 2008 - 2009 2008 - 2009

#01 Beginning Balances $ $

#39 Local Revenue

#41 County Revenue

#55 State Revenue

#68 Federal Revenue

#72 Other Sources

#76 Transfers*

Totals $ - $ -

GENERAL M & O FUND #100 ALL OTHER FUNDS

Proposed ProposedBudget OBJ # EXPENDITURES Budget Budget

Line 2008 - 2009 2008 - 2009

#63 100 Salaries $ $

#63 200 Benefits

#63 300 Purchased Services

#63 400 Supplies & Materials

#63 500 Capital Outlay

#63 600 Debt Retirement

#63 700 Insurance & Judgments

#63 800 Transfers*

#66 Contingency Reserve

#79 Unappropriated Balances

Totals $ - $ -

* All transfers-in and transfers-out should net to zero.

* * *PLEASE RETURN THIS PAGE TO THE STATE DEPARTMENT OF EDUCATION * * *

From Revenue &

Expenditure Budget Lines

Estimating M & O RevenueSupport Units From Best 28 Weeks ADA

2008-2009 State Dist. Factor

From Salary Based Apportionment Template

From Supporting Documents

Support Units From 1st Reporting Period

2008 - 2009 BUDGET WORKSHEETS

ESTIMATING M & O STATE SUPPORT REVENUERev.Code

1 Number of Support Units - 2008 - 2009 (Best 28 Weeks ADA - Units)

2. State Distribution Factor - Per Unit $ 25,696

3. Entitlement $ 0 ( line 1 x line 2 )

4. Salary Apportionment (1st Reporting Period Units - ______________)

Administrative Index Instructional Index

$

See schedule provided

5. Estimated Base Support $ 0 431100 ( line 3 + line 4 )

6. Add: Benefit Apportionment $ 431800

7. Add: Approved Border Contracts $ 431500

8. Add: Approved Exceptional Child Support $ 431400

9. Add: Approved Tuition Equivalency $ 431600

10. Add: Transportation Allowance $ 431200 ( est. 85% of 2007 - 2008 allowable costs ) ( Limited to 103% of state average cost per student or mile )

11. Adjustments $

12. Total Estimated SDE State Support $ 0 ( lines 5 + 6 + 7 + 8 + 9 + 10 + 11)

13. Revenue in Lieu of Taxes: Agricultural Exemption Replacement Money $ 438000

* * * RETURN THIS PAGE TO THE STATE DEPARTMENT OF EDUCATION * * *

How the Numbers Flow

BUDGET Page 2REVENUES GENERAL M & O

July 1, 2008 - June 30, 2009 FUND NO: 100

REVENUES Prior Year Proposed Budget

Line Code Item Budget Line Amounts Totals

40 429000 Other County

41 420000 TOTAL COUNTY $0 ******* $0

42

43 431100 Base Support Program $2,582,692 $4,414,056

44 431200 Transportation Support $300,940 $275,000

45 431400 Exceptional Child/SED Support

46 431500 Border Tuition Support

47 431600 Tuition Equivalency

48 431800 Benefit Apportionment $539,318 $556,850

49 431900 Other State Support

50 432100 Driver Education Program

51 432400 Professional Technical Program

52 437000 Lottery/Additional State Maintenance

53 438000 Revenue in Lieu of/Ag Equipment Taxes $376,095 $14,500

54 439000 Other State Revenue $20,000 $68,870

55 430000 TOTAL STATE $3,819,045 ******* $5,329,276

56

57

58 442000 Indirect Unrestricted Federal

59 443000 Direct Restricted Federal

60 445100 Title I - ESEA

61 445200 Title VI, ESEA - Innovative Practices Program

62 445300 Perkins III - Vocational Technical Act

63 445400 Adult Education

64 445500 Child Nutrition Reimbursement

65 445600 Title VI-B

66 445900 Other Indirect Federal Programs

67 448200 Impact Aid - P.L. 874

68 440000 TOTAL FEDERAL $0 ******* $0

69

70 451000 Proceeds: Bonds, Capital Leases, et. al.

71 453000 Sale of Fixed Assets

72 450000 TOTAL OTHER $0 ******* $0

73

74 TOTAL REVENUES $5,720,542 ******* $5,845,072

75

76 460000 TRANSFERS IN $0

77

78 400000 TOTAL BALANCE + REVENUES + TRANSFERS *******

(Lines 1 + 74 + 76) $5,770,542 $6,095,072

2008 - 2009 BUDGET WORKSHEETS

ESTIMATING M & O STATE SUPPORT REVENUERev.Code

1 Number of Support Units - 2008 - 2009 (Best 28 Weeks ADA - Units)

2. State Distribution Factor - Per Unit $ 25,696

3. Entitlement $ 0 ( line 1 x line 2 )

4. Salary Apportionment (1st Reporting Period Units - ______________)

Administrative Index Instructional Index

$

See schedule provided

5. Estimated Base Support $ 0 431100 ( line 3 + line 4 )

6. Add: Benefit Apportionment $ 431800

7. Add: Approved Border Contracts $ 431500

8. Add: Approved Exceptional Child Support $ 431400

9. Add: Approved Tuition Equivalency $ 431600

10. Add: Transportation Allowance $ 431200 ( est. 85% of 2007 - 2008 allowable costs ) ( Limited to 103% of state average cost per student or mile )

11. Adjustments $

12. Total Estimated SDE State Support $ 0 ( lines 5 + 6 + 7 + 8 + 9 + 10 + 11)

13. Revenue in Lieu of Taxes: Agricultural Exemption Replacement Money $ 438000

* * * RETURN THIS PAGE TO THE STATE DEPARTMENT OF EDUCATION * * *

Revenue Codes

Estimating State M&O Revenue Form

Purpose:

To provide a summary from supporting documents not required to be submitted with the budget.

For an overall comparison of the proposed budget to the prior year’s budget.

To prepare the advanced technology payment.

Form L-3L-3

2008-2009 BUDGET WORKSHEETSTAX CERTIFICATION CALCULATIONS

SCHOOL DISTRICT NUMBER: ___________________________SCHOOL DISTRICT NAME ______________________________

Supplemental Maintenance & Operation Levies

A. 1. Amount certif ied for Supplemental M & O 2007-2008 = 350,000

2. Amount proposed for Supplemental M & O 2008-2009 = 350,000

3. Authorizing election held on 5/16/2006 ; approved levy for__2__ year(s)date

B. 1. Amount certif ied for Supplemental M & O 2007-2008 =

2. Amount proposed for Supplemental M & O 2008-2009 =

3. Authorizing election held on ; approved levy for_____ year(s)date

School Plant Facilities Levies 1. Amount certif ied for School Plant 2007-2008 = 250,000

2. Amount proposed for School Plant 2008-2009 = 250,000

3. Authorizing election held on 5/18/2004 ; approved levy for__10___ year(s)

Comments (clarify or explain)

Return copy of this page to the State Department of Education

Attach to L-2 form and return to your County Clerk no later than the Thursday prior to the second Monday of

September (September 4, 2008). See Section 63-803, Idaho Code.

General Fund

Fund 420

L – 4

103% of Highest Tort Excluding Ag.

Replacement

Increased Amount for New

Construction

Maximum Tort Allowed

Quality Assurance

The State Tax Commission (STC) completes the first review of the L-2, L-2 worksheets, and L-3 form. Copies are then sent to the State Department of Education for further review.

Items to look for:

Did you levy for elected funds (bonds, plant facilities, etc.)?

Was the amount budgeted for your voter approved funds in excess of the amount approved by voters?

The State Tax Commission gives budget and levy training each year (see 2008 schedule at the end of this presentation).

Budget Timeline• By April 30, 2008 – Notify County Clerk(s) of hearing date and location (I.C. 63-802A)

• No later than 28 days prior to the *annual meeting, a public budget hearing must be held

• 10 days prior to budget hearing, notice of the hearing must be posted and published (See I.C. 33-801 & 33-402)

– Posted in at least 3 places in the district for not less than ten (10) days– Published in a newspaper most likely to give the best general notice– Must Include Summary Statement for purpose of comparison:

• Current year, ensuing year, and 2 prior year actual amounts expended• General M&O Fund and all Other Funds

– Must keep a copy of the budget available for public inspection until the date of the hearing

• At the public budget hearing, or at special meeting no later than 14 days after– Must Adopt Budget

• *Annual Meeting by definition – Regular July meeting (I.C. 33-510)

• Submit signed copy to State Department of Education (I.C.33-120)– Signed by Superintendent/Charter Administrator and Chairperson of the Board of Trustees– Due no later than 21 days after budget is adopted

• Certify budget levy to County Commissioners– September 4, 2008 (Schedule L-2)– September 8, 2008 (Certify Emergency Fund Levy, if applicable)

Summary Statement for

Publishing

Budget Timeline• By April 30, 2008 – Notify County Clerk(s) of hearing date and location (I.C. 63-802A)

• No later than 28 days prior to the *annual meeting, a public budget hearing must be held

• 10 days prior to budget hearing, notice of the hearing must be posted and published (See I.C. 33-801 & 33-402)

– Posted in at least 3 places in the district for not less than ten (10) days– Published in a newspaper most likely to give the best general notice– Must Include Summary Statement for purpose of comparison:

• Current year, ensuing year, and 2 prior year actual amounts expended• General M&O Fund and all Other Funds

– Must keep a copy of the budget available for public inspection until the date of the hearing

• At the public budget hearing, or at special meeting no later than 14 days after– Must Adopt Budget

• *Annual Meeting by definition – Regular July meeting (I.C. 33-510)

• Submit signed copy to State Department of Education (I.C.33-120)

– Signed by Superintendent/Charter Administrator and Chairperson of the Board of Trustees– Due no later than 21 days after budget is adopted

• Certify budget levy to County Commissioners– September 4, 2008 (Schedule L-2)– September 8, 2008 (Certify Emergency Fund Levy, if applicable)

Detailed Listing of Forms to Submit to SDE

1. Cover Page2. Certification Page 3. Revenue pages for all funds4. Expenditure pages for all funds5. Summary Statement - All Funds (SDE form)6. Estimating State M&O Revenues7. Tax Certification Calculations (L-3)8. Limitation on Budget Requests, 103% (L-4)

Criteria of Electronic Files

• Must be the complete budget (all funds) as approved by your Board of Trustees.

• Must conform to the IFARMS codes

• Must conform to budget format provided by SDE

• Excel format appreciated

If transmitting electronically: please mail or fax

Signed Certification Page

Questions??

Contact Kathryn Vincen Idaho Department of Education Public School Finance 208-332-6840 Email – klvincen@sde.idaho.gov Fax 208-334-2228

State Tax Commission 2008 Budget and Levy Training

Date Location

April 24, 2008

Canyon County

311 3rd St South

Nampa Civic Center

May 6, 2008 Lewiston Community Center

1424 Main St Lewiston, Id.

May 7, 2008 Kootenai County Administration Bldg

451 Government Way Coeur d’Alene

May 13, 2008

Idaho Falls Eastern Id Tech College

1600 S. 25th E Creek Building Room 541

Idaho Falls

May 14, 2008

Pocatello Holiday Inn

1399 Bench Road Pocatello

Phone: 800-200-8944

May 15, 2008

College of Southern Idaho 315 Falls Avenue,

Herrett Center Twin Falls

Schedule is a follows: 8:30 thru 12:00 – for taxing districts and counties 1:30 thru 2:30 School Districts 2:45 thru 4:00 – for counties clerks. We have no control over the temperatures in these facilities so I suggest dressing in layers. Please bring pen/pencil and a calculator as there are working problems to do during the session. Revised: 2/4/2008

2008 School TransportationReimbursement Workshops

Monday, May 5 – Boise Wednesday, May 7 – Blackfoot Thursday, May 8 – Jerome Tuesday, May 13 – Moscow

Register online at http://www.sde.idaho.gov/Transportation/default.asp in the School Transportation Reporting System. Contact Lanette Daw, Financial Specialist, at (208) 332-6832 or ldaw@sde.idaho.gov with any questions. Additional location details will be available online during the registration process.

AGENDA8 – 9:00 a.m. Charter School Start-Up and Continued Advance Payments9 – 9:45 a.m. Contracted Busing10 – 11:45 a.m. New Information and Changes in Transportation Reimbursement 1 – 5:00 p.m. Detailed overview of transportation reimbursement. A line-by-line training on completing the Transportation Claim Form.