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
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