1. Douglas County School District Re.1 Proposed Budget Fiscal Year 2010 – 2011 Presented to the Board of Education Tuesday May 18, 2010

2. BOE Presentations May 18, 2010 ~ Tonight ~ Information Only Proposed General Fund Budget Proposed Non-General Fund (“Other”) Budgets June 15, 2010 Approve and Adopt All Funds: FY 2010–2011 Budgets Budget Resolution for FY 2010-2011 Appropriation Resolution for FY 2010-2011 Resolution Authorizing Use of Beginning Fund Balance Resolution Authorizing Inter-Fund Borrowing

3. Tonight’s Agenda Compliance Colorado and Federal Law Board Goals and Executive Limitations Proposed FY 2010-2011 General Fund Budget

4. Tonight’s Agenda (cont.) Proposed FY 2010-2011 Other Funds’ Budgets Overview: Fund Function and District Operations Fund Detail Capital Reserve Fund Governmental Designated-Purpose Grants Fund Athletics and Activities Fund Debt Service/Bond Redemption Fund Building Fund Nutrition Services Fund

5. Tonight’s Agenda (cont.) Proposed FY 2010-2011 Other Funds’ Budgets Overview: Fund Function and District Operations Fund Detail Childcare Fund (BASE) eDCSD Fund Full Day Kindergarten Fund Risk Related Insurance Fund Insurance Reserve Fund Pupil Activity Fund Trust and Agency Fund

6. Compliance with Executive Limitations EL 1.5 Financial Planning and Budgeting: Financial planning may not deviate materially from the Board’s Ends priorities, risk financial jeopardy, or fail to be derived from a plan projecting at least five years.

7. General Fund Assumptions Fiscal Year 2010-2011 School Finance Act update Inflation Rate = (.60)% Amendment 23’s 1% Base PPR = (.60)% + 1% =.40% Increased Funded Pupil Count District wide from 56,555 to 57,213 Per-Pupil Revenue = $6,545 * * Dependent on FTE and At-Risk Pupils

8. Proposed FY 2010-2011 General Fund Revenues Total Revenues $443,725,030

9. Proposed FY 2010-2011 General Fund Expenditures Total Expenditures $440,874,604

10. Assumptions Underlying Projected FY 2010–2011 Budget and Five-Year Plan  Inflation YearPercentage Rate 2005 – 2006 0.1% 2006 – 2007 2.1% 2007 – 2008 3.6% 2008 – 2009 2.2% 2009 – 2010 3.9% 2010 – 2011 (.60)% 2011 – 2012.60% * 2012 - 2013 1.10% * 2013 - 2014 1.70% * * Projections provided by Legislative Council

11. Proposed General Fund Budget FY 2010-2011 FY 2010-11 Ending Fund Balance based on FY 2009-10 June Adopted Budget

12. General Fund Five Year Financial Projection FY 2010-11 Ending Fund Balance based on forecast of FY 2009-10 Fund Balance

13. General Fund Projection Assumptions

14. Capital Reserve Fund Proposed FY 2010-2011 Budget Capital Reserve Fund will include the following:  District wide relocation of mobiles  Wide Area Network (WAN)  Annual ITS licenses and maintenance agreements

15. Capital Reserve Fund Proposed FY 2009-2010 Budget

16. Governmental Designated Purpose Grants Fund Proposed FY 2010-2011 Budget Accounts for most federal, state and local grant funds received by the District No Child Left Behind Title I, Part A: Basic Title II, Part A: Teacher Quality Title III, Part A: English Language Learner IDEA: Part B (Handicapped) FY 10-11 will see Federal Stimulus Dollars – American Recovery and Reinvestment Act (ARRA) spending completed

17. Governmental Designated Purpose Grants Fund Proposed FY 2009-2010 Budget

18. Athletic and Activities Fund Proposed FY 2010-2011 Budget This fund is used to capture all revenues and expenses directly related to CHSAA sponsored athletics and activities Major revenues include transfer from the General Fund, participation fees, gate and door admissions, and fund raising efforts

19. Athletic and Activities Fund Proposed FY 2010-2011 Budget

20. Debt Service/Bond Redemption Fund Proposed FY 2010-2011 Budget This fund is for recording dedicated property taxes and payment of outstanding principal and interest on the District’s general obligation bonds In respect of the District’s fiscal year, principal payments are made once a year in December and interest is paid twice a year, in December and June

21. Debt Service/Bond Redemption Fund Proposed FY 2010-2011 Budget

22. Building Fund Proposed FY 2010-2011 Budget  This fund serves to manage the construction of District facilities financed by proceeds arising from the sale of general obligation bonds  Projects slated for FY 10-11 include:  Sage Canyon Elem Completion  Fox Creek Elem Remodel & Additions  Roxborough Primary Remodel  Coyote Creek Remodel & Additions  Pine Grove Remodel & Additions

23. Building Fund Proposed FY 2010-2011 Budget

24. Nutrition Services Fund Proposed FY 2010-2011 Budget Nutrition Services is a District enterprise fund Approximately 80% of this fund’s revenue is derived from the sale of school breakfasts and lunches The majority of the remainder is federal reimbursement & commodities

25. Nutrition Services Fund Proposed FY 2010-2011 Budget

26. Childcare Fund (B.A.S.E.) Proposed FY 2010-2011 Budget Operates as an enterprise operation, with approximately 5,000 children currently enrolled 39 programs in operation providing Before and After School, Kindergarten Enrichment, Intercession and School Break Self supporting programs with revenues derived from tuition

27. Childcare Fund (B.A.S.E.) Proposed FY 2010-2011 Budget

28. eDCSD Fund Proposed FY 2010-2011 Budget eDCSD, the online K-12 education option introduced by DCSD in 2008, is now “The Colorado Cyber School” It is open to any student who resides in Colorado at no cost to them Classes are offered in three learning environments: Mentored Independent Self-Paced

29. eDCSD Fund Proposed FY 2010-2011 Budget

30. Full Day Kindergarten Proposed FY 2010-2011 Budget Tuition and scholarship paid program Expanded development of Literacy and Math skills Enhanced social and learning skills aiding transition to First Grade

31. Full Day Kindergarten Proposed FY 2010-2011 Budget

32. Insurance Reserve Fund Proposed FY 2010-2011 Budget This fund provides resources for the District’s: property/casualty premiums and property/casualty claims related loss prevention services including safety vehicle insurance workers’ compensation environmental compliance expenses litigation management expenses Participating with Douglas County Safe Routes to School Program along with other District departments

33. Insurance Reserve Fund Proposed FY 2010-2011 Budget

34. Medical Self-Insurance Fund Proposed FY 2010-2011 Budget District and employee medical and dental premium payments to self-fund the health insurance benefit program In FY 2009-2010, the Medical Plan became a high deductable plan with a Health Savings Account (HAS) The fund has provided for the following increases: 15.0% increase in medical insurance premiums Decrease in dental insurance premiums Elimination of the vision insurance premiums

35. Medical Self-Insurance Fund Proposed FY 2010-2011 Budget FY 2010-11 Proposed figures contingent upon final open enrollment numbers

36. Pupil Activity Fund Proposed FY 2010-2011 Budget This fund is a combination of individual school’s funds for extra- curricular student activities and discretionary activities such as magazine sales and 5K runs Revenues are primarily generated by fund raising efforts and participation fees These monies are spent at the individual school’s discretion

37. Pupil Activity Fund Proposed FY 2010-2011 Budget

38. Private Purpose Trusts Fund Proposed FY 2010-2011 Budget Monies where the District acts as a fiduciary agent; holding assets for the benefit of parties outside the District Includes an account funded by a private gift used towards scholarships Funds cannot be used to support District programs

39. Private Purpose Trusts Fund Proposed FY 2010-2011 Budget

40. Proposed FY 2010-2011 Budgets Next Steps Changes to FY 2010-11 Proposed Budgets Transportation Fund Medical Self-Insurance Fund Review FY 2009-10 Budgets for Supplementals Present all FY 2010-11 Budgets for Adoption