WESTERN DUBUQUE COUNTY COMMUNITY SCHOOL DISTRICT
FISCAL YEAR 2018‐2019 Budget Amendment
&
FISCAL YEAR 2019‐2020
Certified Budget
2
What are we really cert if ying f or t he public?
1. Inf orming t he public t he
maximum we int end t o spend in ALL FUNDS July 1, 2019
t hrough June 30, 2020.
2. Inf orming t he public t he
propert y t ax rat e f or July 1,
2019 t hrough June 30, 2020.
3
How are t he expendit ures cert if ied t o t he public ident if ied?
Cat egories
1. Inst ruct ion
2. Tot al Support Services
3. Non-Inst ruct ional Programs
4. Tot al Ot her Expendit ures
Date of Public Hearing:
Time of Public Hearing:
Location of Public Hearing:
The Board of Directors will conduct a public hearing at the above-noted time and place for the purpose of amending the current school budget by changing estimates of expenditures in the following areas by the following amounts:
Area From To Reasons
Instruction 27,429,556 27,429,556 No Change
Total Support Services 13,061,696 13,061,696 No Change
Noninstructional Programs 2,120,743 2,147,735 Labor & Expected Food Costs Total Other Expenditures 4,579,064 5,753,299 New Construction
This change in estimates of expenditures will be financed from increased receipts and balances not budgeted or considered in the current budget. There will be no increase in taxes to be paid in the fiscal year ending June 30, 2019. At the hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed amendment. A detailed statement of additional receipts other than taxes, balances on hand at the close of the preceding fiscal year, and proposed expenditures, both past and anticipated, will be available at the hearing.
310 4th Street SW Farley, IA 52046 NOTICE OF PUBLIC HEARING
Western Dubuque Co School District AMENDMENT OF CURRENT BUDGET
FISCAL YEAR 2018/2019 April 8th, 2019
6:00 PM
Expense Activity Self‐Sufficient ‐ Status Quo
Management Work Comp/Property/Liability Insurance & Retirements Sales Tax Bond Payments, New Construction Projects
PPEL Buses, Technology, Building/Site Improvements Debt Service Normal General Oblication Bond Payments
Nutrition Normal expense increases expected
Big Picture for 2019‐20 by Fund
FY19 District CPP x October '17 Enrollment = FY19 Regular Program
$6,786 3099.5 $21,033,207
FY20 District CPP x October '18 Enrollment = FY20 Regular Program
$6,925 3093.7 $21,423,873
$390,666
Regluar Program Formula $21,423,873
Supplementary Weighting $431,947
Special Ed District Cost $2,685,238
Teacher Salary Supplement $1,816,837
Professional Development Suppl $201,926 Early Intervention Supplement $208,361 Teacher Leadership Supplement $1,030,914
Drop‐Out/At Risk $860,748
AEA Flow‐Through $1,684,360
Pre‐k Program $1,004,480
Instructional Support $1,597,677
Misc. Rev(Tuition/Title I/State Grants/Etc.) $5,252,007
Cash Reserve $327,434
General Fund Budget $38,525,802
Fiscal Year 2019‐20
Calculation Year 2017‐18
Total Expenses ‐ 2 Yrs Prior $37,142,751 20%
$7,428,550 Unrestricted Fund Balance $7,101,116 Maximum Cash Reserve $327,434
Cash Reserve Limitation
$21,033,207
$21,423,873
$336,505
$20,000,000
$20,200,000
$20,400,000
$20,600,000
$20,800,000
$21,000,000
$21,200,000
$21,400,000
$21,600,000
2018‐19 2019‐20
Regular Program Budget
"New Money"
Budget Guarantee
Building our Propert y Tax Rat e 2019-2020
Proposed FY20 Levy Rate Fund 2019‐20 General 8.64966 Management 1.24894
PPEL 1.00000
Debt Service 0.60563 11.50423
Fund 2019‐20 2018‐19 Change General 8.64966 8.84054 ‐0.19088 Management 1.24894 1.06254 0.18640
PPEL 1.00000 1.00000 0.00000
Debt Service 0.60563 0.63098 ‐0.02535 11.50423 11.53406 ‐0.02983 Proposed Property Tax RATE Change
Fund 2019‐20 2018‐19 Change General $12,633,832 $12,499,475 $134,357 Management $1,822,317 $1,499,923 $322,394 PPEL $1,562,230 $1,499,532 $62,698 Debt Service $946,133 $946,175 ‐$42
$16,964,512 $16,445,105 $519,407 Proposed Property Tax ASKINGS Change
13.26 13.49 13.07 13.14 13.05 13.02
12.05 11.54 11.53 11.50
$0.00
$2.00
$4.00
$6.00
$8.00
$10.00
$12.00
$14.00
$16.00
Tax Rate Per $1,000
10‐Year Tax Rate Trendline
11.53406WD
State Avg 13.54277
0.00000 5.00000 10.00000 15.00000 20.00000 25.00000
State‐Wide Property Tax Rates All School Districts
Department of Management - Form S-PB-6
Location of Public Hearing: Date of HearinTime of Hearin
04/08/2019 6:00 PM Budget 2020 Re-est. 2019 Actual 2018 Taxes Levied on Property 1 16,964,512 16,445,105 15,366,632
Utility Replacement Excise Tax 2 254,998 264,769 267,956
Income Surtaxes 3 1,395,013 1,528,534 1,394,919
Tuition\Transportation Received 4 2,407,374 2,373,090 2,266,402
Earnings on Investments 5 679,841 713,738 454,601
Nutrition Program Sales 6 1,272,098 1,246,572 1,234,807
Student Activities and Sales 7 1,359,633 1,320,368 1,295,135 Other Revenues from Local Sources 8 869,724 859,064 1,049,993
Revenue from Intermediary Sources 9 0 0 0
State Foundation Aid 10 18,790,005 18,073,820 18,586,377
Instructional Support State Aid 11 65,018 0 0
Other State Sources 12 4,142,820 3,896,725 3,577,804
Commercial & Industrial State Replacement 13 387,568 355,332 354,076
Title 1 Grants 14 380,000 377,598 412,337
IDEA & Other Federal Sources 15 1,531,293 1,533,144 1,526,627
Total Revenues 16 50,499,897 48,987,859 47,787,667
General Long-Term Debt Proceeds 17 0 0 0
Transfers In 18 2,513,422 2,512,322 2,511,522
Proceeds of Fixed Asset Dispositions 19 30,000 50,000 107,029 Total Revenues & Other Sources 20 53,043,319 51,550,181 50,406,218 Beginning Fund Balance 21 28,406,689 27,719,276 26,497,030 Total Resources 22 81,450,008 79,269,457 76,903,249
310 4th Street SW, Farley, IA 52046
NOTICE OF PUBLIC HEARING
Proposed Western Dubuque Co School Budget Summary Fiscal Year 2019-2020
Budget 2020 Re-est. 2019 Actual 2018
*Instruction 23 28,715,225 27,357,255 26,600,348
Student Support Services 24 1,365,569 1,301,857 1,270,287
Instructional Staff Support Services 25 2,265,473 2,159,110 1,932,381
General Administration 26 737,070 704,375 705,511
School/Building Administration 27 2,288,860 2,148,822 2,065,129 Business & Central Administration 28 1,215,373 1,133,911 1,258,410 Plant Operation and Maintenance 29 3,258,262 3,129,437 3,077,132
Student Transportation 30 2,582,881 2,477,182 2,489,783
This row is intentionally left blank 31 0 0 0
*Total Support Services (lines 24-31) 31A 13,713,488 13,054,694 12,798,634 *Noninstructional Programs 32 2,303,354 2,147,735 2,037,424 Facilities Acquisition and Construction 33 4,365,000 2,267,818 1,567,121
Debt Service 34 1,918,760 1,918,760 1,886,020
AEA Support - Direct to AEA 35 1,684,360 1,566,721 1,570,037
*Total Other Expenditures (lines 33-35) 35A 7,968,120 5,753,299 5,023,178
Total Expenditures 36 52,700,187 48,312,983 46,459,584
Transfers Out 37 2,515,922 2,549,785 2,724,388
Total Expenditures & Other Uses 38 55,216,109 50,862,768 49,183,972
Ending Fund Balance 39 26,233,899 28,406,689 27,719,276
Total Requirements 40 81,450,008 79,269,457 76,903,249 Proposed Tax Rate (per $1,000 taxable valuation) 11.50423
• Publicat ion Dat e: March 20th, 2019
• Hearing Dat e: April 8t h, 2019
