Independent School District 622
Proposed Budget
General Fund
Fund 01
Fiscal Year 2020 – 2021
Covering the period from July 1, 2020 to June 30, 2021
Prepared by
Randy Anderson – Director of Business Services
Janet Doman – Finance Supervisor
Travis Byrne – Accounting Coordinator
Jodi Schmidt – Student Services Accountant
Jo McCabe – Executive Assistant
June 2020
“We commit each day to develop and empower lifelong learners who thrive
in diverse communities.”
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
School Board
Michelle Yener, Chair Nancy Livingston, Vice Chair
Term Ends Dec. 31, 2022 Term Ends Dec. 31, 2020
Becky Neve, Clerk Caleb Anderson, Treasurer
Term Ends Dec. 31, 2020 Term Ends Dec. 31, 2022
Theresa Augé, Director Ben Jarman, Director
Term Ends Dec. 31, 2020 Term Ends Dec. 31, 2022
Steve Hunt, Director Term Ends Dec. 31, 2020
Superintendent Christine Osorio, Ben Jarman, Steve Hunt, Becky Neve, Nancy Livingston, Theresa Augé, Caleb Anderson, and Michelle Yener
Administration
Christine Osorio, Superintendent Troy Miller, Asst. Superintendent - Elementary
Randy Anderson, Director of Business Services Lisa Sayles-Adams, Asst. Superintendent – Secondary Tamra Sieve, Director of Community Education Tricia St. Michaels, Director of Student Services Josh Anderson, Director of Communication & Julie Coffey, Director of Human Resources Technology Innovation
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
Introduction
Welcome to the North St. Paul-Maplewood-Oakdale School District – “We commit each day
to develop and empower lifelong learners who thrive in diverse communities.”
With its mission in mind, District 622 provides life-long educational opportunities for
residents of all ages.
Encompassing 42-square miles, District 622 includes all or portions of seven communities
within the Twin Cities metropolitan area – North St. Paul, Maplewood, Oakdale, Lake Elmo,
Landfall, Pine Springs and Woodbury.
Serving more than 81,000 residents, the District includes nine elementary schools (PK-5),
three middle schools (6-8), two high schools (9-12), two early childhood education centers,
a learning center, a transition program and a senior center. The District’s wide-variety of
Community Education programs serve residents of all ages.
Residents of the North St. Paul-Maplewood-Oakdale School District community can be proud
of the high-quality programs and services the District provides. From highly trained
early-childhood professionals in our District 622 Preschool, to nationally recognized programs at
the high school level, District 622 is always striving to be the best.
District 622 offers something for everyone, and staff members work hard to help each
student find success.
Staff members work with families and teachers to choose the most appropriate school
programs and settings. High Potential students are identified through parental input,
teacher referral and standardized test scores. Student Services provid es support for children
with special needs. Extracurricular academic and athletic activities for students of all ages
help enrich the educational experience.
For parents of secondary students, District 622 has implemented the Parent Portal system,
which allows parents to access their student’s academic information online, from anywhere,
at any time.
The efforts of a high-quality staff are visible in student success. District 622 students
regularly receive national and state recognition for achievement in ar ts, academics,
community service and athletics.
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
District 622 Strategic Plan
December 2016
Core Values
We believe that:
Strong communities are inclusive and value diversity.
Trust and transparency are essential to healthy and enduring relationships.
Continuous learning and service to others are imperative to individual and
community progress.
Individuals learn and thrive through connections in a safe, caring, and supportive
environment.
Every individual has incredible potential and equal intrinsic value.
High expectations with appropriate supports result in growth.
School, family, and community partnerships enhance and support learning.
Our Mission
We commit each day to develop and empower lifelong learners who thrive in diverse
communities.
Mission Outcomes
1. Each learner will use creativity, critical thinking, and intercultural competence to
address real world challenges.
2. Each learner will develop and embrace their identity, strengths, interests, and self
-advocacy skills to actively navigate their learning pathway.
3. All students are ready for Kindergarten.
4. All third grade students are proficient readers.
5. All eighth grade students are proficient mathematicians.
6. All students graduate from high school.
7. All students attain college and career readiness.
8. Close achievement gaps for all student groups.
Strategies
1. We will engage our internal and external community to help us achieve our mission
and mission outcomes.
2. We will develop and enhance community partnerships that support our mission and
align with our core values.
3. We will develop and enhance programs and practices that ensure engagement of our
diverse learners to achieve our mission outcomes.
4. We will build competitive 622 E-12 pathways that prepare all students for
post-secondary.
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 Preliminary Budget Overview
Introduction
The preliminary budget is adopted by the Board of Education each June. The preliminary budget, which gives the District expenditure authority to begin the fiscal year, is built on anticipated enrollment projections and estimates of revenues. During the middle of the fiscal year, the Board will adopt a revised budget, which is updated based on the January 1 student enrollment and revised revenue estimates. Since the revised budget is based on January 1 enrollment and projected attendance of those students, the budget is still a projection. It is typically revised again during the spring, primarily to update federal program revenues, expenditures, and contract settlements that have occurred during the year.
Education finance can vary greatly due to many uncontrollable variables. Budgets are developed with several assumptions and projections. Historically, the actual revenues have been greater than projected revenues and actual expenditures are less than projected expenditures, leaving the District with additional funds in the fund balance. Because we want to put as much money as possible into the classroom and we are operating with a limited fund balance because of limited State funding, we are taking a micro-level approach to developing our budget. Budget assumptions and projections are being adjusted to reflect trend data, economic environments and cautious optimism.
Budget Timeline
The school district’s budget timeline reflects many overlapping processes. The general timeline is listed below.
Fall
Board of Education approves preliminary property tax levy in September for next calendar year and next school year.
Administration and audit firm complete District audit and financial report for the previous school year, and audit report is approved by the Board of Education.
Administration completes preparation of the revised budget for the current school year. Board of education takes action on budget assumptions and timeline for the next school year.
Winter
Board of Education approves the revised budget for current school year.
Board of Education holds a truth-in-taxation hearing in December for the proposed property tax levy and certifies final property tax levy for the next school year.
Administration completes preparation of preliminary budget for the next school year, including: compiling capital requests, completing a three-year general fund forecast and developing recommendations with the Superintendent’s Cabinet.
Administration prepares capital budget for next school year.
Administration begins preparation of preliminary budget for next school year.Spring
Board of Education takes action on capital budget for the next school year.
Summer
Board of Education reviews and approves preliminary budget by June 30 for the next school year. Administration submits proposed local property tax levy for the next calendar year to Minnesota
Department of Education.
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Assumptions
Enrollment projections are updated to recognize trend and current
demographics.
Enrollment shows a slight increase of 39 ADM’s.
Budget built assuming no COVID-19 – this will be updated as impact
becomes more concrete – done through future budget revisions.
The general fund revenue includes the updated revenue of a 2%
increase in the funding formula approved by the legislature.
Compensatory revenue decrease of
($1,100,000)
for 2020-21.
Operating Levy inflationary increase of $125,000.
SPED revenue is increased by the per pupil increase – a 4% increase
+ new cross-subsidy aid from legislature.
Salaries adjusted to reflect retirements, step movement, additional
staff and cost of living increase for 2020-21.
Non-Salary costs frozen except those that are increased or adjusted
because of trend.
Transportation cost reflects a 4.5% contractor increase and 5%
increase in SPED & Homeless
Property, liability & workers comp @ 5% increase.
Cost of inflation is 1.85%
Utilities increased = electricity 5%, natural gas 3%, water and sewer
3%
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Actual and Projected Enrollment
Average Daily Membership (ADM’S)
**
Enrollment projections have been updated to recognize trend.
ADM'S
Actual
Actual
Actual
Projected
Projected
Projected
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
ECSE
146.18
140.92
155.65
159.94
168.30
173.52
V-PreK
31.57
97.38
109.49
101.84
101.84
101.84
Handicap (K)
95.97
114.31
126.24
128.38
142.11
153.32
GRADE K
569.58
594.81
609.30
616.95
606.79
605.39
GRADE 1
692.81
673.37
743.72
747.90
751.82
755.48
GRADE 2
727.88
700.87
668.12
726.49
747.34
750.89
GRADE 3
760.39
761.57
699.64
680.67
733.42
755.58
GRADE 4
773.25
767.11
757.15
686.20
695.76
748.09
GRADE 5
755.85
789.80
777.90
762.33
690.24
699.63
GRADE 6
720.16
781.42
797.16
760.38
782.11
709.83
GRADE 7
791.47
750.92
798.67
798.67
788.60
812.95
GRADE 8
771.50
803.64
746.90
780.03
791.96
796.88
GRADE 9
899.74
867.84
912.21
872.42
877.98
894.77
GRADE 10
894.37
915.26
867.02
921.68
888.44
895.41
GRADE 11
886.29
879.28
884.83
883.92
948.30
925.61
GRADE 12
963.41
994.17
982.99
1,003.27
955.35
1,007.14
K - 12 ADM'S
10,302.67
10,394.37
10,371.85
10,369.29
10,400.22
10,510.97
-2.26%
0.89%
-0.22%
-0.02%
0.30%
1.06%
VPREK - 12 ADM'S
10,480.42
10,632.67
10,636.99
10,631.07
10,670.36
10,786.33
-1.77%
1.45%
0.04%
-0.06%
0.37%
1.09%
WEIGHTED ADM'S
11,726.67
11,521.78
11,674.51
11,683.08
11,720.49
11,852.90
0.00%
-1.75%
1.33%
0.07%
0.32%
1.13%
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Summary
2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE REVENUE:
PROPERTY TAX $ 31,745,839 $ 31,120,899 $ 29,427,157 $ (1,693,742)
LOCAL REVENUE 3,134,159 3,479,905 3,306,605 (173,300)
STATE REVENUE 114,812,153 116,081,104 117,442,753 1,361,649 FEDERAL AND OTHER REVENUE 4,723,680 4,803,500 4,891,500 88,000 TOTAL REVENUE $ 154,415,831 $ 155,485,408 $ 155,068,015 $ (417,393)
EXPENDITURES:
SALARIES AND WAGES $ 80,937,234 $ 85,687,073 $ 90,118,625 $ 4,431,552 EMPLOYEE BENEFITS 31,442,307 32,407,350 33,894,684 1,487,334 PURCHASED SERVICES 21,102,363 22,463,780 22,840,772 376,992 SUPPLIES AND MATERIALS 4,835,896 4,737,236 4,707,608 (29,628)
CAPITAL EXPENDITURES 7,834,496 7,472,151 3,751,237 (3,720,914)
OTHER EXPENDITURES 1,422,968 1,410,317 1,382,422 (27,895)
TOTAL EXPENDITURES $ 147,575,264 $ 154,177,907 $ 156,695,348 $ 2,517,441 REVENUES OVER (UNDER) EXPENDITURES $ 6,840,567 $ 1,307,501 $ (1,627,333)
BEGINNING FUND BALANCE $ 25,440,270 $ 32,280,838 $ 33,588,339 ENDING FUND BALANCE $ 32,280,838 $ 33,588,339 $ 31,961,006 FUND BALANCES:
NONSPENDABLE FOR PREPAIDS/INVENTORY $ 168,115 $ 67,208 $ 67,208 $
-RESTRICTED FOR BASIC SKILLS 80,538 80,538 80,538 0
RESTRICTED FOR OPERATING CAPITAL 9,101,239 9,474,447 8,993,855 (480,592)
RESTRICTED FOR STAFF DEVELOPMENT 288,472 650,358 650,358 0 RESTRICTED FOR MEDICAL ASSISTANCE 1,463,706 1,301,997 670,149 (631,848)
RESTRICTED FOR SAFE SCHOOLS 1,568,357 1,167,431 1,167,431 0
RESTRICTED FOR LONG-TERM FACILITIES 0 0 0 0
ASSIGNED FOR ACHIEVEMENT AND INTEGRATION 170,994 458,878 458,878 0 ASSIGNED FOR SUBSEQUENT YEAR'S BUDGET 0 1,627,333 0 (1,627,333)
UNASSIGNED 19,439,417 18,760,149 19,872,589 1,112,440 TOTAL FUND BALANCE $ 32,280,838 $ 33,588,339 $ 31,961,006 $ (1,627,333)
TOTAL FUND BALANCE % 21.9% 21.8% 20.4%
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Revenue Detail by Source
SOURCE REVENUE SOURCE DESCRIPTION 2018-19 FY
ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
001 PROPERTY TAX LEVY $ 25,991,478 $ 25,345,899 $ 23,652,157 $ (1,693,742)
004 REVENUES FROM MUNICIPALITIES 59,828 50,000 50,000 0
009 FISCAL DISPARITIES 5,391,428 5,400,000 5,400,000 0
010 COUNTY APPORTIONMENT 233,966 225,000 225,000 0
019 MISCELLANEOUS TAX REVENUES 69,139 100,000 100,000 0
TOTAL PROPERTY TAX $ 31,745,839 $ 31,120,899 $ 29,427,157 $ (1,693,742)
021 TUITION FROM OTHER MN SD'S $ 564,195 $ 335,000 $ 335,000 $
-031 TUITION FROM OUT OF STATE SD'S (8,329) 0 0 0
036 OUT OF STATE NON SCHOOL REVENUES 59,280 55,000 55,000 0
050 FEES FROM PATRONS 306,577 391,305 377,305 (14,000)
060 ADMISSION/ACTIVITY REVENUE 105,168 355,400 444,400 89,000
071 MEDICAL ASSISTANCE THIRD PARTY BILLING 636,686 500,000 410,000 (90,000)
092 INTEREST INCOME 649,419 652,000 552,000 (100,000)
093 RENT SCHOOL FACILITY 631,215 488,500 383,500 (105,000)
094 RENT OTHER PROPERTY 15,320 13,000 13,000 0
096 DONATIONS 16,883 232,000 302,000 70,000
099 MISCELLANEOUS 157,745 457,700 434,400 (23,300)
TOTAL LOCAL REVENUE $ 3,134,159 $ 3,479,905 $ 3,306,605 $ (173,300)
201 ENDOWMENT FUND APPORTIONMENT $ 443,045 $ 467,039 $ 467,039 $
-211 GENERAL EDUCATION AID 90,904,404 92,725,675 93,417,438 691,763
212 LITERACY INCENTIVE AID 500,323 467,400 467,400 0
213 SHARED TIME 37,747 32,000 32,000 0
227 ABATEMENT AID 23,165 20,048 20,048 0
234 AGRICULTURAL MARKET VALUE 234 0 0 0
300 STATE AID 3,954,701 4,418,942 4,088,628 (330,314)
360 SPECIAL EDUCATION AID 18,379,016 17,500,000 18,500,000 1,000,000
369 OTHER REVENUE STATE AGENCIES 0 0 200 200
370 OTHER MDE REVENUE 95,806 0 0 0
398 PERA & TRA SPECIAL FUNDING REVENUE 473,712 450,000 450,000 0
TOTAL STATE REVENUE $ 114,812,153 $ 116,081,104 $ 117,442,753 $ 1,361,649
400-401 FEDERAL AID & GRANT - TITLE I - DISADVANTAGED $ 1,654,910 $ 1,722,000 $ 1,722,000 $
-400-414 FEDERAL AID & GRANT - TITLE II - TCHR TRAINING 276,109 352,000 352,000 0
400-417 FEDERAL AID & GRANT - TITLE III - ELL 169,245 120,000 120,000 0
400-419 FEDERAL AID & GRANT - IDEA SPED 419 2,340,784 2,240,000 2,240,000 0
400-420 FEDERAL AID & GRANT - IDEA SPED 420 69,697 60,000 60,000 0
400-422 FEDERAL AID & GRANT - IDEA SPED 422 63,678 70,000 70,000 0
400-499 FEDERAL AID & GRANT - ALTERNATIVE TO SUSPENSION (3,487) 0 0 0
400-868 FEDERAL AID & GRANT - TITLE X - HOMELESS 31,820 0 0 0
405-628 FEDERAL AID & GRANT - PERKINS VOCATIONAL 28,093 30,000 30,000 0
500-510 FEDERAL AID & GRANT - TITLE VII - INDIAN ASSISTANCE 70,681 49,000 49,000 0
619 RESALE INCOME (595) (98,000) 0 98,000
620 FUNDRAISERS 0 224,000
621 RESALE INCOME 0 34,500 248,500 214,000
624 SALE OF EQUIPMENT 17,962 0 0 0
625 INSURANCE RECOVERY 4,783 0 0 0
TOTAL FEDERAL AND OTHER REVENUE $ 4,723,680 $ 4,803,500 $ 4,891,500 $ 312,000
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Expenditure Detail by Object
OBJECT OBJECT DESCRIPTION 2018-19 FY
ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
SALARIES AND WAGES
110 ADMINISTRATION/SUPERVISION $ 6,270,152 $ 6,995,289 $ 6,989,426 $ (5,863)
140 LICENSED CLASSROOM TEACHER 41,546,853 42,465,265 45,237,160 2,771,895
141 NON LICENSED CLASSROOM PERSONNEL 338,730 394,800 388,000 (6,800)
143 LICENSED INSTRUCTIONAL SUPPORT 1,901,016 3,625,768 3,757,161 131,393
144 NON LICENSED INSTRUCTIONAL SUPPORT 1,935,421 2,221,820 2,218,050 (3,770)
145 SUBSTITUTE TEACHER 262,375 305,950 282,400 (23,550)
146 SUBSTITUTE NON LICENSED CLASSROOM 59,305 35,000 50,000 15,000
150 PHYSICAL THERAPIST 94,650 98,436 98,939 503
151 OCCUPATIONAL THERAPIST 800,976 816,739 820,895 4,156
152 SPEECH THERAPIST 1,688,675 1,871,690 2,001,997 130,307
154 SCHOOL NURSE 29,749 34,192 34,537 345
155 LICENSED NURSING SERVICES 873,682 1,046,184 1,041,783 (4,401)
156 SOCIAL WORKER 965,193 1,199,015 1,214,653 15,638
157 SCHOOL PSYCHOLOGIST 703,338 798,649 844,930 46,281
161 CERTIFIED PARAPROFESSIONAL 4,575,685 3,848,225 3,970,804 122,579
162 CERTIFIED PARAPROFESSIONAL ONE TO ONE 110,396 178,900 169,000 (9,900)
163 INTERPRETER 29,862 50,000 10,000 (40,000)
165 SCHOOL COUNSELOR 1,092,384 1,115,746 1,176,332 60,586
170 NON INSTRUCTIONAL SUPPORT 12,007,019 12,517,189 13,664,086 1,146,897
171 OVERTIME 219,411 225,000 200,000 (25,000)
174 DAPE SPECIALIST 329,824 341,856 322,018 (19,838)
175 CULTURAL LAISON 168,523 300,000 300,000 0
177 NON INSTRUCTIONAL SUPPORT SUBS 98,380 100,000 100,000 0
185 OTHER LICENSED SALARY PAYMENTS 3,806,268 4,071,275 3,935,533 (135,742)
186 OTHER NON LICENSED SALARY PAYMENTS 1,102,966 1,105,085 1,365,921 260,836
191 SEVERANCE 20,095 50,000 50,000 0
195 INTERDEPARTMENTAL SALARY CHARGEBACKS (93,694) (125,000) (125,000) 0
TOTAL SALARIES AND WAGES $ 80,937,234 $ 85,687,073 $ 90,118,625 $ 4,431,552
EMPLOYEE BENEFITS 210 FICA/MEDICARE $ 5,992,473 $ 6,289,054 $ 6,729,267 $ 440,213 214 PERA 1,507,541 1,693,920 1,871,497 177,577 218 TRA 4,590,204 4,885,838 5,132,582 246,744 220 HEALTH INSURANCE 14,200,401 13,959,785 14,835,143 875,358 230 LIFE INSURANCE 190,519 226,350 249,136 22,786 235 DENTAL INSURANCE 1,181,924 1,237,026 1,224,810 (12,216)
240 LONG TERM DISABILITY INSURANCE 332,070 300,991 281,695 (19,296)
250 TSA / MN DEFER COMP PLAN 1,741,235 1,875,107 1,812,066 (63,041)
260 LEGAL 83,023 87,541 89,409 1,868
270 WORKERS COMPENSATION 840,446 783,647 829,079 45,432
280 UNEMPLOYMENT COMPENSATION 57,235 93,091 115,000 21,909
291 OPEB PAYG 729,521 1,000,000 750,000 (250,000)
295 INTERDEPARTMENTAL BENEFIT CHARGEBACKS (4,285) (25,000) (25,000) 0
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Expenditure Detail by Object
OBJECT OBJECT DESCRIPTION 2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE PURCHASED SERVICES
303 FEDERAL SUBCONTRACTS <25000 $ 100,915 $ 7,194 $ 74,803 $ 67,609 304 FEDERAL SUBCONTRACTS >25000 0 0 53,530 53,530 305 CONSULTING FEES 3,177,080 3,141,058 3,080,048 (61,010)
306 SPED LITIGATION COSTS 6,180 0 0 0 307 CONTRACTED SUBS SP ED 311,101 288,450 351,550 63,100 308 FEDERAL TUITION 25,000 0 0 0 308 SPED TUITION 1,975,000 0 0 0 315 REPAIRS & MAIN TECH 166,312 154,500 169,500 15,000 318 DATA PROCESSING & DATA ENTRY SERVICES 11,800 12,000 12,000 0 319 COMPUTER & TECHNOLOGY SERVICES 18,237 31,000 52,000 21,000 320 COMMUNICATION SERVICES 111,350 114,700 126,000 11,300 329 POSTAGE 60,990 52,927 56,800 3,873 330 ELECTRICITY 1,499,624 1,783,850 1,709,750 (74,100)
331 NATURAL GAS 475,442 664,500 630,200 (34,300)
332 WATER & SEWER 329,570 402,024 442,500 40,476 333 TRASH REMOVAL 140,762 154,200 169,500 15,300 334 SECURITY 6,655 14,000 24,124 10,124 335 SNOW REMOVAL 0 123,750 137,850 14,100 340 INSURANCE 579,213 652,508 801,708 149,200 350 REPAIR & MAINTENANCE SERVICES 698,880 546,907 486,627 (60,280)
358 INTERPRETERS FOR LANGUAGE 71,121 65,000 65,000 0 360 TRANSPORTATION 3,954,078 4,553,550 4,858,850 305,300 365 TRANSPORTATION CHARGEBACKS (411,257) (180,163) (232,081) (51,918)
366 TRAVEL AND CONVENTIONS 362,406 342,524 324,469 (18,055)
368 TRAVEL OUT OF STATE FEDERAL REIMBURSE 12,874 13,500 13,500 0 369 STUDENT ENTRY FEES 50,939 278,400 243,303 (35,097)
370 OPERATING LEASES OR RENTALS 2,254,702 2,700,164 2,494,489 (205,675)
385 THIRD PARTY REIMBURSED SERVICES 0 100 100 0 389 STAFF TUITION AND OTHER REIMBURSEMENTS 18,989 0 0 0 390 TUITION OTHER MN SCHOOL DISTRICTS 3,246,701 4,186,500 4,185,000 (1,500)
391 TUITION OTHER MN SCHOOL DISTRICTS COST SHARING 0 61,982 26,177 (35,805)
392 TUITION OUT OF STATE SCHOOL DISTRICTS 9,172 15,000 15,000 0 393 TUITION SPED 163,966 273,000 250,000 (23,000)
394 TUITION OTHER MN AGENCIES 590,348 564,000 787,000 223,000 396 SHARED COSTS PAIRED DISTRICTS 784,484 985,000 980,000 (5,000)
397 SPED BENEFITS PURCHASED FROM OTHER SD'S 388,008 440,000 404,000 (36,000)
398 INTERDEPARTMENTAL SERVICES CHARGEBACKS (88,279) 21,655 47,475 25,820 TOTAL PURCHASED SERVICES $ 21,102,363 $ 22,463,780 $ 22,840,772 $ 376,992 SUPPLIES AND MATERIALS
401 SUPPLIES AND MATERIALS $ 501,517 $ 964,199 $ 1,111,676 $ 147,477
405 NON-INSTRUCTIONAL SOFTWARE LICENSING 194,639 160,930 401,616 240,686 406 INSTRUCTIONAL SOFTWARE LICENSING 326,334 172,350 313,401 141,051 410 CUSTODIAL SUPPLIES 149,494 156,000 149,500 (6,500)
420 REPAIR SUPPLIES 754,769 572,500 705,100 132,600 430 SUPPLIES AND MATERIALS INSTRUCTIONAL 386,334 510,701 529,777 19,076 433 SUPPLIES AND MATERIALS INSTRUCTIONAL INDIVIDUAL 291,382 520,104 170,358 (349,746)
440 FUELS 389,228 455,600 423,900 (31,700)
455 NON-INSTRUCTIONAL TECH SUPPLIES 97,818 5,520 11,106 5,586 456 INSTRUCTIONAL TECH SUPPLIES 39,193 12,740 21,780 9,040 460 TEXTBOOKS 454,684 600,897 604,172 3,275 461 TESTS 147,637 44,250 0 (44,250)
465 NON-INSTRUCTIONAL TECH DEVICE 103,809 21,250 67,950 46,700 466 INSTRUCTURAL TECH DEVICE 913,392 425,588 68,600 (356,988)
470 MEDIA RESOURCES 30,677 51,055 46,817 (4,238)
490 FOOD PURCHASES 54,989 63,552 81,855 18,303 TOTAL SUPPLIES AND MATERIALS $ 4,835,896 $ 4,737,236 $ 4,707,608 $ (29,628)
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Expenditure Detail by Object
OBJECT OBJECT DESCRIPTION 2018-19 FY
ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
CAPITAL EXPENDITURES
505 CAPITALIZED NON-INSTRUCTIONAL SOFTWARE $ - $ - $ 50,000 $ 50,000
510 SITE OR GROUNDS 1,500 15,300 15,300 0
520 BUILDINGS 5,212,325 4,991,850 1,516,185 (3,475,665)
530 EQUIPMENT 549,485 482,398 477,326 (5,072)
532 BUS EQUIPMENT 8,150 10,000 10,000 0
533 SPED EQUIPMENT DIRECT INST 4,777 0 0 0
535 CAPITAL LEASES 853,607 0 0 0
548 PUPIL TRANSPORTATION 573,474 700,000 700,000 0
550 VEHICLES 36,385 0 0 0
555 CAPITALIZED NON-INSTRUCTIONAL TECH HDWR 1,007,785 541,649 541,772 123
556 CAPITALIZED INSTRUCTIONAL TECH HDWR 0 290,000 0 (290,000)
580 PRINCIPAL ON CAPITAL LEASE 401,477 395,818 400,728 4,910
581 INTEREST ON CAPITAL LEASE 39,138 45,136 39,926 (5,210)
589 LEASE TRANSACTION (853,607) 0 0 0
TOTAL CAPITAL EXPENDITURES $ 7,834,496 $ 7,472,151 $ 3,751,237 $ (3,720,914)
820 DUES,MEMBERSHIPS,FEES $ 496,574 $ 590,707 $ 600,184 $ 9,477
891 TRA & PERA SPECIAL FUNDING 473,712 412,000 405,000 (7,000)
896 MISCELLANEOUS EXPENSE 452,681 389,110 352,238 (36,872)
898 SCHOLARSHIPS 0 18,500 25,000 6,500
TOTAL OTHER EXPENDITURES $ 1,422,967 $ 1,410,317 $ 1,382,422 $ (27,895)
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Graphs
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
14
2020-2021 General Fund
Proposed Budget Graphs
Independent School District 622
Proposed Budget
Food Service Fund
Fund 02
Fiscal Year 2020 – 2021
Covering the period from July 1, 2020 to June 30, 2021
Prepared by
Randy Anderson – Director of Business Services
Travis Byrne – Accounting Coordinator
Paula Pohlkamp – Nutrition Supervisor
June 2020
“We commit each day to develop and empower lifelong learners who thrive
in diverse communities.”
Independent School District 622
North St. Paul-Maplewood-Oakdale Schools
2
2020-2021 Food Service Fund
Proposed Budget Assumptions
Revenues:
Revenues are based on 172 serving days for both elementary and
secondary.
No increase in paid meal prices.
The revenue budget reflects no per meal increase from federal
or state sources. Any increase will be reflected in a revised
budget later next year.
The daily lunch average is 7,300 meals.
The daily breakfast average is 3,000.
The revenue budget reflects the addition of the supper program
with a projected $200,000 in additional revenue.
Budget based on regular feeding with no COVID-19 impact. If
needed, impact will be identified in a future budget revision.
Expenditures:
Inflationary increase/decrease has been added to the food
expenses.
Salaries have been adjusted to reflect retirements, step
movement, and any projected contract increases.
Fund Balance:
Fund balance will be used to offset future increases in food costs
and contracts as well as possible equipment upgrades.
Independent School District 622
North St. Paul-Maplewood-Oakdale Schools
3
2020-2021 Food Service Fund
Proposed Budget Summary
2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
REVENUE:
LOCAL REVENUE $ 28,752 $ 13,000 $ 23,000 $ 10,000 STATE REVENUE 349,009 251,000 346,000 95,000 FEDERAL REVENUE 4,606,022 5,105,500 5,422,500 317,000 SCHOOL MEAL SALES 1,992,229 1,396,000 2,017,000 621,000 TOTAL REVENUE $ 6,976,011 $ 6,765,500 $ 7,808,500 $ 1,043,000 EXPENDITURES:
SALARIES AND WAGES $ 1,901,160 $ 1,942,450 $ 1,990,975 $ 48,525 EMPLOYEE BENEFITS 749,233 802,782 818,770 15,988 PURCHASED SERVICES 270,081 242,500 248,000 5,500 SUPPLIES AND MATERIALS 3,660,738 4,098,500 4,233,500 135,000 CAPITAL EXPENDITURES 178,578 150,000 150,000 0 OTHER EXPENDITURES 9,301 25,000 15,000 (10,000)
TOTAL EXPENDITURES $ 6,769,091 $ 7,261,232 $ 7,456,245 $ 195,013 REVENUES OVER (UNDER) EXPENDITURES $ 206,920 $ (495,732) $ 352,255
BEGINNING FUND BALANCE $ 1,476,401 $ 1,683,321 $ 1,187,589 ENDING FUND BALANCE $ 1,683,321 $ 1,187,589 $ 1,539,844
Independent School District 622
North St. Paul-Maplewood-Oakdale Schools
4
2020-2021 Food Service Fund
Proposed Budget Revenue Detail by Source
SOURCE REVENUE SOURCE DESCRIPTION 2018-19
FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
092 INTEREST EARNINGS $28,645 $5,000 $15,000 $ 10,000
099 MISCELLANEOUS REVENUE 107 8,000 8,000 0
TOTAL LOCAL REVENUE $ 28,752 $ 13,000 $ 23,000 $ 10,000
300 STATE AIDS & GRANTS $349,009 $251,000 $346,000 $ 95,000
TOTAL STATE REVENUE $ 349,009 $ 251,000 $ 346,000 $ 95,000
400 FEDERAL AID RECEIVED THROUGH MDE $272,039 $200,000 $200,000 $
-471 FEDERAL LUNCH 525,605 378,000 530,000 152,000
472 FEDERAL FREE & REDUCED 2,282,816 1,600,000 2,450,000 850,000
473 COMMODITY REBATES 9,990 0 0 0
474 COMMODITY DISTRIBUTION 491,533 400,000 400,000 0
475 SPECIAL MILK PROGRAM 3,123 2,500 2,500 0
476 FEDERAL SCHOOL BREAKFAST 856,999 590,000 865,000 275,000
477 CASH IN LIEU OF COMMODITIES 19,314 15,000 15,000 0
479 SUMMER SCHOOL 144,603 1,920,000 960,000 (960,000)
TOTAL FEDERAL REVENUE $ 4,606,022 $ 5,105,500 $ 5,422,500 $ 317,000
601 SALES TO PUPILS $1,681,091 $1,168,000 $1,756,000 $ 588,000
602 SALES TO PUPILS ALA CARTE 95,544 85,000 85,000 0
606 SALES TO ADULTS 103,380 68,000 101,000 33,000
608 SALES SPECIAL FUNCTIONS 112,215 75,000 75,000 0
TOTAL SCHOOL MEAL SALES $ 1,992,229 $ 1,396,000 $ 2,017,000 $ 621,000
Independent School District 622
North St. Paul-Maplewood-Oakdale Schools
5
2020-2021 Food Service Fund
Proposed Budget Expenditure Detail by Object
OBJECT OBJECT DESCRIPTION 2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE SALARIES AND WAGES
110 ADMINISTRATION/SUPERVISION $169,663 $178,000 $181,500 $ 3,500 170 NON-INSTRUCTIONAL SUPPORT 1,676,382 1,650,000 1,694,000 44,000 171 OVERTIME 1,972 950 975 25 177 SUBSTITUTES 55,743 38,500 39,500 1,000 191 SEVERANCE 0 0 0 0 195 INTERDEPARTMENT SALARY CHARGEBACKS (2,600) 75,000 75,000 0 TOTAL SALARIES AND WAGES $ 1,901,160 $ 1,942,450 $ 1,990,975 $ 48,525 EMPLOYEE BENEFITS 210 FICA/MEDICARE $137,020 $148,598 $151,622 $ 3,024 214 PERA 140,386 145,684 148,648 2,964 220 HEALTH INSURANCE 322,744 325,000 335,000 10,000 230 LIFE INSURANCE 3,406 5,000 5,000 0 235 DENTAL INSURANCE 4,645 5,000 5,000 0 240 LONG TERM DISABILITY INSURANCE 5,293 6,000 6,000 0 250 TSA / MINN DEFER COMP PLAN 27,801 30,000 30,000 0 252 OPEB ARC 0 6,000 6,000 0 260 LEGAL 272 500 500 0 270 WORKERS COMPENSATION 87,186 90,000 90,000 0 280 UNEMPLOYMENT COMPENSATION 0 1,000 1,000 0 291 OPEB PAY AS YOU GO 20,479 15,000 15,000 0 295 INTERDEPARTMENT BENEFIT CHARGEBACKS 0 25,000 25,000 0 TOTAL EMPLOYEE BENEFITS $ 749,233 $ 802,782 $ 818,770 $ 15,988 PURCHASED SERVICES
305 CONSULTING FEES/FEES FOR SERVICES $70,678 $80,000 $80,000 $ -319 COMPUTER & TECHNOLOGY SERVICES 3,922 0 0 0 320 COMMUNICATION SERVICES 13 0 0 0 329 POSTAGE 3,249 4,000 4,000 0 330 UTILITIES 15,255 10,000 15,500 5,500 350 REPAIR & MAINTENANCE SERVICES 164,474 130,000 130,000 0 366 TRAVEL AND CONVENTIONS 9,470 15,000 15,000 0 370 OPERATING LEASES OR RENTALS 661 500 500 0 398 INTERDEPARTMENT SERVICES CHARGEBACKS 2,358 3,000 3,000 0 TOTAL PURCHASED SERVICES $ 270,081 $ 242,500 $ 248,000 $ 5,500 SUPPLIES AND MATERIALS
401 SUPPLIES AND MATERIALS $321,864 $370,000 $405,000 $ 35,000 403 UNIFORMS 16,048 20,000 20,000 0 405 NON-INSTRUCTIONAL SOFTWARD 8,448 0 0 0 455 NON-INSTRUCTIONAL TECH SUPPLIES 174 0 40,000 40,000 465 NON-INSTRUCTIONAL TECH DEVICES 9,370 10,500 70,500 60,000 490 FOOD PURCHASES 2,538,102 3,035,000 3,035,000 0 491 COMMODITIES 491,533 400,000 400,000 0 495 MILK 275,199 263,000 263,000 0 TOTAL SUPPLIES AND MATERIALS $ 3,660,738 $ 4,098,500 $ 4,233,500 $ 135,000 CAPITAL EXPENDITURES
530 OTHER EQUIPMENT PURCHASED $160,389 $150,000 $150,000 $ -550 OTHER VEHICLES PURCHASED 18,189 0 0 0 555 TECHNOLOGY EQUIPMENT AND SOFTWARE 0 0 0 0 TOTAL CAPITAL EXPENDITURES $ 178,578 $ 150,000 $ 150,000 $ -OTHER EXPENDITURES
820 DUES, MEMBERSHIPS, FEES $9,301 $25,000 $15,000 $ (10,000)
TOTAL OTHER EXPENDITURES $ 9,301 $ 25,000 $ 15,000 $ (10,000)
Independent School District 622
North St. Paul-Maplewood-Oakdale Schools
6
2020-2021 Food Service
Proposed Budget Graphs
School Meals
26%
State Revenue
4%
Federal Revenue
70%
REVENUE BY SOURCE
$7,808,500
Salaries & Wages 26.7% Employee Benefits 11.0% Purchased Services 3.3% Supplies and Materials 56.8% Capital Expenditures 2.0% Other 0.2%
EXPENDITURES BY OBJECT
$7,456,245
Independent School District 622
North St. Paul-Maplewood-Oakdale Schools
7
2020-2021 Food Service
Proposed Budget Graphs
REVENUES, EXPENDITURES, FUND BALANCE
$1, 238,963 $1, 243,096 $1, 683,321 $1, 187,589 $1, 539,844 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000
FY17 FY18 FY19 FY20 FY21
Revenues Expenditures Fund Balance
Independent School District 622
Proposed Budget
Community Education
Fund 04
Fiscal Year 2020 – 2021
Covering the period from July 1, 2020 to June 30, 2021
Prepared by
Randy Anderson – Director of Business Services
Tamra Sieve – Director of Community Education
Janet Doman – Finance Supervisor
Travis Byrne – Accounting Coordinator
Jeannie Lanz – Executive Assistant – Community Education
June 2020
“We commit each day to develop and empower lifelong learners
who thrive in diverse communities.”
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
2
2020-2021 Community Education Fund
Proposed Budget Assumptions
State aid revenue reflects 2019-2020 levels.
School-age care special needs levy adjustment is complete.
$2,379,620 in fund balance, which is 22.86% of expenditures
including non-public pupil aid.
Fund Balances for targeted areas can only be spent in those
designated areas.
Salaries have been adjusted to reflect retirements, step
movement and any other contractual obligations according to
PELRA.
Population based on 2015 census data.
Budget built assuming no COVID-19 impact, costs associated will
be reflected in the January Budget Revisions.
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
3
2020-2021 Community Education Fund
Proposed Budget Summary
2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
REVENUE:
PROPERTY TAX $ 1,224,840 $ 1,184,064 $ 1,318,542 $ 134,478 LOCAL REVENUE 3,053,363 2,215,843 2,862,632 646,789 STATE REVENUE 5,475,147 5,576,747 5,604,503 27,756 FEDERAL AND OTHER REVENUE 412,699 545,569 536,860 (8,709)
TOTAL REVENUE $ 10,166,049 $ 9,522,223 $ 10,322,537 $ 800,314
EXPENDITURES:
SALARIES AND WAGES $ 4,425,651 $ 4,380,575 $ 4,334,104 $ (46,471) EMPLOYEE BENEFITS 1,441,544 1,574,197 1,620,068 45,871 PURCHASED SERVICES 3,813,429 3,880,726 3,862,519 (18,207) SUPPLIES AND MATERIALS 564,494 364,173 479,334 115,161 CAPITAL EXPENDITURES 116,894 74,050 21,950 (52,100) OTHER EXPENDITURES 85,130 75,717 91,881 16,164
TOTAL EXPENDITURES $ 10,447,142 $ 10,349,438 $ 10,409,856 $ 60,418
REVENUES OVER (UNDER) EXPENDITURES $ (281,093) $ (827,215) $ (87,319)
BEGINNING FUND BALANCE $ 3,575,243 $ 3,294,150 $ 2,466,938
ENDING FUND BALANCE $ 3,294,150 $ 2,466,938 $ 2,379,620
FUND BALANCES: % EXPENSE
NONSPENDABLE FOR PREPAID ITEMS $ 1,076 $ - $ - 0.00% COMMUNITY EDUCATION $ 1,562,525 $ 1,074,868 $ 1,103,046 10.60% DESIGNATED FOR LEVY ADJUSTMENT $ 326,294 $ 122,133 $ - 0.00% ECFE $ 594,359 $ 549,307 $ 504,597 4.85% SCHOOL READINESS $ 472,979 $ 264,779 $ 336,575 3.23% ADULT BASIC EDUCATION $ 336,054 $ 361,478 $ 342,391 3.29% RESTRICTED $ 863 $ 94,370 $ 93,008 0.89% TOTAL FUND BALANCE $ 3,294,150 $ 2,466,938 $ 2,379,620 22.86%
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
4
2020-2021 Community Education Fund
Proposed Budget Revenue Detail by Source
SOURCE REVENUE SOURCE DESCRIPTION 2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE 001 LOCAL PROPERTY TAXES $ 1,028,597 $ 1,184,064 $ 1,318,542 $ 134,478
009 FISCAL DISPARITIES 196,359 0 0 0
019 MISCELLANEOUS TAX REVENUE (116) 0 0 0
TOTAL PROPERTY TAX $ 1,224,840 $ 1,184,064 $ 1,318,542 $ 134,478 021 TUITION FROM OTHER SCHOOL DISTRICTS $ 3,443 $ 3,443 $ 3,443 $ -040 TUITION FROM PATRONS 258,527 151,500 257,311 105,811 050 FEES FROM PATRONS 2,532,662 1,920,400 2,463,661 543,261
092 INTEREST INCOME 107,428 50,000 0 (50,000)
093 RENT 86,682 48,000 84,000 36,000
096 DONATIONS 38,088 27,000 34,857 7,857
099 MISCELLANEOUS 26,533 15,500 19,360 3,860
TOTAL LOCAL REVENUE $ 3,053,363 $ 2,215,843 $ 2,862,632 $ 646,789 227 ABATEMENT AID $ 1,934 $ 2,091 $ 14,161 $ 12,070
234 AGRICULTURAL MARKET VALUE 17 0 0 0
300 STATE AID 4,662,482 4,861,013 4,876,699 15,686
301 NON PUBLIC AID 716,139 713,643 713,643 0
370 OTHER STATE AID 94,575 0 0 0
TOTAL STATE REVENUE $ 5,475,147 $ 5,576,747 $ 5,604,503 $ 27,756 400 FEDERAL AID RECEIVED FROM MDE $ 291,546 $ 430,635 $ 430,635 $ -608 SPECIAL FUNCTION FOOD SALES 64,621 55,000 53,000
611 SPECIAL 56,122 59,434 53,000 (6,434)
619/620 SALE OF MATERIALS 410 500 225
TOTAL FEDERAL AND OTHER REVENUE $ 412,699 $ 545,569 $ 536,860 $ (6,434) TOTAL REVENUE $ 10,166,049 $ 9,522,223 $ 10,322,537 $ 802,589
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
5
2020-2021 Community Education Fund
Proposed Budget Expenditure Detail by Object
OBJECT OBJECT DESCRIPTION 2018-19
FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE
SALARIES AND WAGES
109 SUPERVISORS $ 409,035 $ 423,015 $ 449,940 $ 26,925
110 ADMINISTRATION/SUPERVISION 137,656 187,056 145,000 (42,056)
111 ALL COORDINATORS/FACILITATORS 399,956 415,662 439,051 23,389
120 EC/SCHOOL READINESS/ABE ADMINISTRATION/SUPERVISION 233,469 232,276 244,016 11,740
140 LICENSED CLASSROOM TEACHER 201,522 204,194 208,032 3,838
141 NON LICENSED CLASSROOM PERSONNEL 730,264 716,005 715,396 (609)
143 LICENSED INSTRICTIONAL SUPPORT PERSONNEL 36,308 51,000 66,782 15,782
144 NON LICENSED INSTRUCTIONAL SUPPORT 888,524 867,475 762,141 (105,334)
145 SUBSTITUTE TEACHER 65,595 41,000 41,000 0
146 SUBSTITUTE NON LICENSED CLASSROOM 100,599 59,600 67,500 7,900
155 LICENSED NURSING SERVICES 122,934 133,500 120,965 (12,535)
165 SCHOOL COUNSELOR 192,769 206,097 206,097 0
170 NON INSTRUCTIONAL SUPPORT 617,100 643,864 638,044 (5,820)
171 OVERTIME 17,570 14,135 17,935 3,800
175 CULTURAL LIASON 5,410 21,125 15,750 (5,375)
177 SUBSTITUTES 293 614 614 0
185 OTHER LICENSED SALARY PAYMENTS 34,745 34,248 34,487 239
186 OTHER NON LICENSED SALARY PAYMENTS 135,608 80,088 111,733 31,645
195 INTERDEPARTMENTAL SALARY CHARGEBACKS 96,294 49,621 49,621 0
TOTAL SALARIES AND WAGES $ 4,425,651 $ 4,380,575 $ 4,334,104 $ (46,471)
EMPLOYEE BENEFITS 210 FICA/MEDICARE $ 322,308 $ 345,411 $ 331,216 $ (14,195) 214 PERA 183,657 200,093 202,287 2,194 218 TRA 125,464 127,555 126,247 (1,308) 220 HEALTH INSURANCE 650,574 715,200 759,389 44,189 230 LIFE INSURANCE 7,848 11,635 11,923 288 235 DENTAL INSURANCE 55,830 64,849 61,275 (3,574)
240 LONG TERM DISABILITY INSURANCE 10,491 16,982 16,648 (334)
250 TSA / MN DEFER COMP PLAN 50,487 51,992 52,979 987
260 LEGAL 4,345 4,806 4,516 (290)
270 WORKERS COMPENSATION 26,255 31,389 49,303 17,914
295 INTERDEPARTMENTAL BENEFIT CHARGEBACKS 4,285 4,285 4,285 0
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
6
2020-2021 Community Education Fund
Proposed Budget Expenditure Detail by Object
OBJECT OBJECT DESCRIPTION 2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE PURCHASED SERVICES
303 FEDERAL SUBCONTRACTS <25000 $ 141,138 $ 151,269 $ 151,269 $ -304 FEDERAL SUBCONTRACTS >25000 118,169 161,695 161,695 0 305 CONSULTING FEES 284,014 242,319 226,135 (16,184)
315 REPAIR & MAINTENANCE TECH EQUIPMENT 1,456 0 0 0 316 PURCHASED SERVICES JOINT POWERS AGENCIES 39,724 40,299 40,299 0 317 VOLUNTEER MILEAGE 577 400 400 0 319 OTHER PERS SVCS 1,013 0 0 0 320 COMMUNICATION SERVICES 459 4,321 4,321 0 329 POSTAGE 12,029 15,395 10,445 (4,950)
340 INSURANCE 0 0 0 0
350 REPAIR & MAINTENANCE SERVICES 2,276 2,929 929 (2,000)
358 INTERPRETER FOR LANG SERV 0 0 1,500 1,500 360 TRANSPORTATION 0 0 0 0 365 TRANSPORTATION CHARGEBACKS 315,524 310,476 307,976 (2,500)
366 TRAVEL AND CONVENTIONS 37,295 41,047 40,712 (335)
367 TRAVEL AND CONVENTIONS OUT OF STATE 160 0 2,200 2,200 369 STUDENT ENTRY FEES 56,158 35,750 43,750 8,000 370 OPERATING LEASES OR RENTALS 3,718 3,150 2,900 (250)
383 PRINTING 31,954 26,485 23,147 (3,338)
390 TUITION OTHER MN SCHOOL DISTRICTS 2,453,500 2,600,623 2,600,623 0 394 TUITION OTHER MN AGENCIES 229,991 214,093 214,093 0 398 INTERDEPARTMENTAL SERVICES CHARGEBACKS 84,272 30,475 30,125 (350)
TOTAL PURCHASED SERVICES $ 3,813,429 $ 3,880,726 $ 3,862,519 $ (18,207)
SUPPLIES AND MATERIALS
401 SUPPLIES AND MATERIALS $ 42,175 $ 32,958 $ 30,495 $ (2,463)
405 NON-INSTRUCTIONAL SOFTWARE LICENSING AGREEMENTS 7,006 12,576 12,594 18 406 INSTRUCTIONAL SOFTWARE LICENSE AGREEMENTS 9,808 55,000 5,000 (50,000)
430 SUPPLIES AND MATERIALS INSTRUCTIONAL 147,441 62,650 135,479 72,829 433 SUPPLIES AND MATERIALS INSTRUCTIONAL INDIVIDUAL 133,168 55,375 0 (55,375)
455 NON-INSTRUCTIONAL TECHNOLOGY SUPPLIES 1,196 200 200 0 456 INSTRUCTIONAL TECHNOLOGY SUPPLIES 611 0 0 0 460 TEXTBOOKS 10,161 28,600 174,987 146,387 461 TESTS 37,424 5,500 0 (5,500)
465 INSTRUCTIONAL TECHNOLOGY DEVICES 28,359 6,976 23,421 16,445 466 NON-INSTRUCTIONAL TECHNOLOGY DEVICES 38,610 3,500 0 (3,500)
490 FOOD PURCHASES 108,535 100,838 97,158 (3,680)
TOTAL SUPPLIES AND MATERIALS $ 564,494 $ 364,173 $ 479,334 $ 115,161 CAPITAL EXPENDITURES
506 INSRUCTIONAL SOFTWARD $ 67,000 $ - $ - $ -522 BUILDING IMPROVEMENTS 0 0 0 $
-530 OTHER EQUIPMENT PURCHASED 49,894 74,050 21,950 (52,100)
555 TECHNOLOGY EQUIPMENT AND SOFTWARE 0 0 0 0 TOTAL CAPITAL EXPENDITURES $ 116,894 $ 74,050 $ 21,950 $ (52,100)
OTHER EXPENDITURES
810 JUDGEMENTS $ - $ - $ - $ -820 DUES, MEMBERSHIPS, FEES 85,130 71,360 87,525 16,165 891 TRA AND PERA SPECIAL FUNDING SITUATION PENSION EPXENSE 0 0 0 0 895 FEDERAL/NON PUBLIC INDIRECT COST 0 4,357 4,356 (1)
898 MISCELLANEOUS EXPENSE 0 0 0 0 TOTAL OTHER EXPENDITURES $ 85,130 $ 75,717 $ 91,881 $ 16,164 TOTAL EXPENDITURES $ 10,447,142 $ 10,349,438 $ 10,409,856 $ 60,418
Independent School District 622
North St. Paul | Maplewood | Oakdale Schools
7
2020-2021 Community Education Fund
Proposed Budget Detail by Program
PROGRAM REVENUE SOURCE DESCRIPTION 2018-19 FY ACTUAL
2019-20 REVISED BUDGET
2020-21
PROPOSED BUDGET CHANGE REVENUE BY PROGRAM:
505 GENERAL COMMUNITY EDUCATION $ 560,277 $ 373,608 $ 427,479 $ 53,871 510 ADULTS WITH DISABILITIES 71,454 77,089 71,500 (5,589)
520 ADULT BASIC EDUCATION 4,105,513 4,311,331 4,311,331 0 570 SCHOOL AGE CARE 2,266,791 1,900,000 2,160,000 260,000 580 EARLY CHILDHOOD AND FAMILY EDUCATION 685,483 680,990 693,844 12,854
581 PRE-KINDERGARTEN 248,311 150,000 248,311 98,311
582 SCHOOL READINESS 738,812 677,337 931,926 254,589
583 PRE-SCHOOL SCREENING 58,854 55,000 60,000 5,000
585 YOUTH ENRICHMENT 339,934 288,697 345,097 56,400
590 COMMUNITY RESOURCES/VOLUNTEERS 374,481 294,528 359,406 64,878 593 OTHER COMMUNITY PROGRAMS 716,139 713,643 713,643 0 TOTAL REVENUE $ 10,166,049 $ 9,522,223 $ 10,322,537 $ 800,314 EXPENDITURES BY PROGRAM:
505 GENERAL COMMUNITY EDUCATION $ 662,776 $ 628,982 $ 524,881 $ (104,101)
510 ADULTS WITH DISABILITIES 71,454 72,589 71,500 (1,089)
520 ADULT BASIC EDUCATION 4,203,888 4,285,907 4,330,418 44,511 570 SCHOOL AGE CARE 2,275,960 2,229,425 2,156,554 (72,871)
580 EARLY CHILDHOOD AND FAMILY EDUCATION 722,464 726,042 738,554 12,512
581 PRE-KINDERGARTEN 248,311 239,257 248,311 9,054
582 SCHOOL READINESS 752,080 796,280 860,130 63,850
583 PRE-SCHOOL SCREENING 58,854 61,778 61,363 (415)
585 YOUTH ENRICHMENT 360,571 339,867 345,097 5,230
590 COMMUNITY RESOURCES/VOLUNTEERS 374,504 355,953 359,406 3,453 593 OTHER COMMUNITY PROGRAMS 214,861 123,459 208,970 85,511 710 COUNSELING/GUIDANCE 338,539 334,185 340,100 5,915
720 HEALTH SERVICES 162,880 155,714 164,572 8,858
