Budget and Finance / 2009 Budget

Table of Contents for 2009 Budget

1. Introduction

Activity Timeline............................................................................. 1-1

Assessed Value History.................................................................... 1-2

Budget Worksheet..........................................................................1-3

Advertised VS Approved Tax Rates................................................... 1-4

Board Presentation......................................................................... 1-5

2. General Fund
Revenue/Expenditure Assumptions.................................................... 2-1

Cash Flow...................................................................................... 2-3

Revenue Estimate........................................................................... 2-4

Spending Plan................................................................................. 2-5

Summary by Program....................................................................... 2-22

3. Debt Service Fund
Revenue/Expenditure Assumptions...................................................... 3-1

Cash Flow........................................................................................ 3-2

Revenue Estimate............................................................................. 3-3

Spending Plan................................................................................... 3-4

Debt Service Worksheet..................................................................... 3-5

Debt Service Worksheet – Alternate..................................................... 3-6

Summary of Debt Service Payments 1994 - 2029.................................... 3-7

4. Severance Bond Fund
Revenue/Expenditure Assumptions...................................................... 4-1

Cash Flow........................................................................................ 4-2

Revenue Estimate............................................................................. 4-3

Spending Plan.................................................................................. 4-4

Debt Service Worksheet.................................................................... 4-5

Amortization Schedule for SB 199 Bonds.............................................. 4-6

Tax Neutrality Resolution.................................................................... 4-7

5. Capital Projects Fund
Revenue/Expenditure Assumptions.................................................... 5-1

Cash Flow....................................................................................... 5-2

Revenue Estimate............................................................................ 5-3

Board Resolution.............................................................................. 5-4

Prioritized List of 2009 Projects........................................................... 5-5

Spending Plan for 2009 – 2011.......................................................... 5-6

CPF Plan – Introduction.................................................................... 5-22

CPF Plan – Individual School Pages..................................................... 5-27

6. Transportation Fund

Revenue/Expenditure Assumptions..................................................... 6-1

Cash Flow....................................................................................... 6-2

Revenue Estimate............................................................................ 6-3

Spending Plan.................................................................................. 6-4

Petition to Appeal............................................................................ 6-6

7. Bus Replacement Fund
Revenue/Expenditure Assumptions..................................................... 7-1

Cash Flow........................................................................................ 7-2

Revenue Estimate............................................................................. 7-3

Spending Plan.................................................................................. 7-4

Bus Replacement Plan (Sections I and II)............................................. 7-5

Calculation Worksheets...................................................................... 7-8

Board Resolution.............................................................................. 7-10

8. Pre-School Sp. Ed. Fund
Revenue/Expenditure Assumptions...................................................... 8-1

Cash Flow........................................................................................ 8-2

Revenue Estimate............................................................................. 8-3

Spending Plan.................................................................................. 8-4

9. State Forms 1-5
#1 – School Corporation Budget Estimate........................................ 9-1

#1-S – Supplemental Budget by Program/Object............................. 9-13

#2 – Estimate of Miscellaneous Revenue......................................... 9-14

#3 – Notice to Taxpayer of Tax Levies and Rates............................. 9-17

#3 – Notice of CPF Hearing........................................................... 9-18

#3 – Notice to Taxpayers – Bus Plan............................................... 9-19

#3 – Line 2 Budget Worksheet...................................................... 9-20

#4 – Resolution of Appropriations................................................... 9-21

#4-B – Budget Estimate, Fin. Statement, Proposed Tax Rate............. 9-23

#5 – Budget Letter & Resolution of Tax Rates.................................. 9-30

Summary 16-Line Statement.......................................................... 9-31

CPF Notice of Adoption................................................................. 9-32

10. Notes