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2012-05-01 Joint Work Session Kodiak Island Borough Assembly /School Board Joint Work Session Tuesday, May 1, 2012, 6:30 p.m. Kodiak High School Commons Joint work sessions are informal meetings of the Borough Assembly and School Board where elected officials discuss issues that affect both Borough and School District. Although additional items not listed on the joint work session agenda are sometimes discussed when introduced by elected officials, staff, or members of the public, no formal action is taken at joint work sessions and items that require formal action are placed on a regular Borough Assembly and /or School Board meeting agenda. Public comments at work sessions are NOT considered part of the official record. Public comments intended for the "official record" should be made at a regular Borough Assembly or School Board meetings. ITEMS FOR DISCUSSION 1. KIB School District FY2013 Budget Presentation CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) • Kodiak Island Borough School District 722 Mill Bay Road Kodiak, AK 99615 Office of the Superintendent (907) 481-6200 April 24, 2012 Rick Gifford, Manager Kodiak Island Borough 710 Mill Bay Road Kodiak, AK 99615 Dear Mr. Gifford: The Board of Education approved the Kodiak Island Borough School District's FY13 Budget at their Regular Meeting of April 23, 2012. The Borough Code of Ordinances, Section 3.15.030, Budget and Capital Program, Bern B., states, The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message." It is our understanding that the Kodiak Island Borough Assembly will review the District's budget at their Work Session of May 10, 2012, with action and a public hearing scheduled for their Regular Meeting of May 17, 2012. The Kodiak Island Borough School District performance budgeting handbook, preliminary budget and budget hearing presentations can be accessed at www.kibsd.org. Enclosed please find the FY13 School District Budget in the total amount of $47,753,695 which includes a request for Borough support in the amount of $10,388,388, of which $901,850 is in -kind services and $9,486,538 is appropriation. Should you have any questions or concerns regarding our budget information, please contact Director of Finance Luke Fulp at 481 -6105. Sincerely, Stewart McDonald Superintendent 0 0 tit a C Kodiak Island Borough School District 722 Mill Bay Road Kodiak, AK 99615 Memo To: School Board Members Through: Stewart McDonald, Superintendent From: Luke Fulp, Chief Financial Officer Date: April 23, 2012 Subject: Modified Recommendation for the FY13 Preliminary Budget The FY13 Modified Recommended Budget includes new funding in the amount of 51,567,313 and proposed spending cuts totaling $1,394,702 (transfer to Pupil Transportation Fund accounts for $540,093). Together, these two adjustments eliminate the $2,962,015 deficit presented to the Board of • Education on January 28, 2012. The Board of Education has held seven budget hearings since January, and the budget picture has continued to evolve. On February 7, the School District learned of an early estimate from the Kodiak Island Borough which set local funding at $9,000,000, exclusive of in -kind services. This new funding estimate increased our general fund deficit from $2.96M to $3.5M. The original FY13 Recommended Budget anticipated a 2% increase in the local contribution from the Kodiak Island Borough. Last week, a State funding package was passed by the legislature that, if signed into law by Governor Parnell, will have a significant impact on funding for public education. Most of the new funding is being presented through House CS for CS SB 182. This measure provides for the following: additional pupil transportation funding, an increase to the foundation formula's vocational education funding factor, and an offset to the required local contribution. Other funding carne in the form of one -time energy relief to help school districts heat and power their schools. The table below indicates how each component impacts the general fund budget. Pupil Transportation Funding* $ 540,093 Voc Ed Funding Factor $ 132,717 State Offset to Local Funding $ 977,603 One -Time Energy Relief $ 523,962 TOTAL NEW FUNDING FROM STATE $ 2,174,375 *Pupil Transportation funding represents the savings to the General Fund through a reduction in "Transfer to Other Funds" Due to the "local funding offset" proposed in CS SB 182, the new maximum allowable local contribution for the Kodiak Island Borough is $10,388,388. This represents 5486,538 over the early estimate proposed by the Borough or $138,038 over current year funding. Lastly, in order to achieve a balanced budget, administration is recommending the following prioritized cut list (1 -5 with 1 being first to be added back into the budget). In the attached budget documents, you will see all of the cuts represented in the "INCREASE (DECREASE)" column between the Recommended and Modified Recommended version of the FY13 General Fund Budget. Please note that the only other difference in reduced expenses comes in the form of a reduction to "Transfers to Other Funds." Again, this reduction would result from the increased pupil transportation funding KIBSD hopes to receive through CS SB 182. 1) Certificated Staff 3.0 FTE $ 237,793 2) Classified Staff 4.0 FTE (24 hrs /day) $ 152,762 3) Non - Personnel $ 259,377 4) Classified Staff 1.0 FTE (Maint. Mechanic Position) $ 75,028 5) Administrator 1.0 FTE $ 129,649 TOTAL REDUCTION TO EXPENSE $ 854,609 I will be available during tonight's regular meeting, should the Board have any questions concerning the FY13 Modified Recommended Budget. REVENUE MODIFIED DESCRIPTION FY10 FY11 BEGINNING WINTER REVISED RECOMMENDED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 INCREASE FY2013 BUDGET BUDGET BUDGET (DECREASE) BUDGET LOCAL REVENUE SOURCES: Annual Appropriation 9,350,269 9,494,388 9,481,000 9,481,000 9,553,507 (66,969) 9,486,538 In -kind Services 940,081 780,962 769,350 769,350 901,850 - 901,850 Use of Facilities 42,715 54,561 80,000 80,000 65,000 - 65,000 AcademicAthletic Fees 11,050 11,100 10,000 10,000 11,000 - 11,000 Village Rent 2,875 5,500 9,000 9,000 6,000 - 6,000 Use of Fund Balance: Designated /Undesignated - - 631,470 631,470 - - - Prior Year Encumbrances - - - 259,949 - - - Other 4,037 69,896 10,000 10,000 10,000 - 10,000 E -Rate Reimbursements 658,258 1,120,715 1,231,300 1,231,300 1,256,640 - 1,256,640 y x1.'4 ,s •Sub -total iocaT St es u S'rir i 4:.11;009;285 Ca .- 111537,1221 t ;h ,0 222,120 ° .S '1,5; 112,482,069 u.}_ 1': ; ;11;803,997+ or, l... - , "a "'(66,969) "L".•*- '1,. /.11;737;028, STATE SOURCES: Foundation 22,179,252 23,398,575 24,239,520 23,465,985 23,752,647 1,110,320 24,862,967 State Military Contract 879,582 879,582 879,582 879,582 879,582 - 879,582 Quality Schools 78,032 80,389 81,957 80,892 82,126 - 82,126 Supplemental State Aide / Energy Relief 425,298 425,298 - 523,962 523,962 TRS On Behalf 4,263,118 4,186,481 5,033,697 5,033,697 6,484,242 - 6,484,242 PERS On Behalf 318,193 487,595 552,583 552,583 872,446 - 872,446 Other State Revenue 911 - - - - - ' 3Cs.::29,032;622 ,,: `"ll1131;212,637, axtP 7 130 ;438,037 „s°L_,5.y'r, 32,07,1;0431 W ' - 1,634;282 W}t;#pq (,:1/1433;705;3251 � �u n." e l: ,„.';Sub to[al5tate,�Sources aaY= �w!2Z;719;OBSt; "L „" "'� � FEDERAL SOURCES: Impact Aid - Military (thru State) 1,787,991 1,971,706 1,650,000 1,950,000 1,950,000 - 1,950,000 Impact Aid - Military Spec Ed (thin State) 19,240 24,834 50,000 50,000 25,000 - 25,000 Department of Defense 114,479 95,162 104,821 104,821 100,000 - 100,000 Medicaid Contract 16,189 75,000 - - - - Impact Aid-Direct - 1,676 18,360 18,360 2,000 - 2,000 Impact Aid - Special Ed. - - 1,898 1,898 - - - "., 1,1 total.Federal Sources : ;51 , 1.111 i1,921:710; 4 " 2 2;109;567t . :,.` 1;900,079) 391 11 .+_ °2;077000; o- ,.> L *`;. ; ,,. ; 'w, y ., _ .. [ ;;2;077;000, OTHER SOURCES: Indirect Cost Factor 364,535 182,108 250,000 250,000 234,326 - 234,326 ,, ; " it 1., Sub = total -0IherSources' CtC'li4 -- 364;535 - VV %;k_• "x:250,000. .•' ' , 1: F. t;- ;. .. .<. . :: s -: �... 1 x� ., 'x, }.:Y-234.326 TOTAL REVENUE 41,014,618 r 42,861,419 45,584,836 45,295,185 46,186,366 1,567,313 47,753,679 1 1 1 1 ■ FY13 Modified Recommended Budget April 23, 2012 OBJECT SUMMARY • WINTER MODIFIED DESCRIPTION FY10 FY11 BEGINNING REVISED RECOMMENDED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 INCREASE FY2013 BUDGET BUDGET BUDGET (DECREASE) BUDGET Superintendent 130,625 134,544 127,205 131,021 131,021 - 131,021 Asst. Superintendent 119,016 153,648 126,208 121,568 123,192 - 123,192 Principal- Asst. /Head Tchr 1,131,374 1,194,041 1,205,669 1,024,350 1,030,712 (95,530) 935,182 Managers /Directors -Cert. 359,249 367,344 265,100 257,730 259,380 - 259,380 Teachers 11,716,543 12,146,196 12446,331 12,101,390 12,530,844 (135,228) 12,395,616 Specialists -Cert. 1,171,901 1,332,075 1,472,154 1,535,730 1,621,090 (75,272) 1,545,818 Extraduty Pay -Cert. . 117,913 136,320 L 117,472 117,472 120,310 - 120,310 Sub -total Certificated Salaries 14,746,621 15,464,168 15,760,139 15,289,261 15,816,549 (306,030) 15,510,519 Managers /Directors - Class. 196,312 227,730 233,856 147,851 115,768 - 115,768 Board Stipends 12,000 12,000 12,000 12,000 12,000 - 12,000 Aides 1,384,437 1,406,758 1,261,193 1,396,251 1,456,857 (77,184) 1,379,673 Support Staff 2,080,605 2,274,453 2,436,778 2,459,231 2,589,359 - 2,589,359 Specialists/TEA's -Class 40,995 34,409 - - 20,000 - 20,000 Maintenance /Custodial Staff 1,283,255 1,284,329 1,315,798 1,330,309 1,368,925 (40,044) 1,328,881 Extraduty Pay - Class. 71,182 83,725 61,906 61,906 68,740 - 68,740 Overtime 159,507 136,980 125,679 125,679 148,339 - 148,339 Substitutes/Temporary 240,097 282,548 247,232 247,232 251,475 - 251,475 Sub -total Classified Salaries 5,468,390 5,742,932 5,694,442 5,780,459 6,031,463 (117,228) 5,914,235 Salary/Benefit Contingency 569 - 219,647 - 213,249 42,372 255,621 Insurance - Health & Life 3,476,420 4,714,171 5,723,670 5,548,683 6,155,991 (128,780) 6,027,211 Unemployment Insurance 76,083 53,596 56,861 57,963 60,195 (1,172) 59,023 Worker's Compensation 297,323 326,965 279,280 279,460 336,482 (6,763) 329,719 Fica /Medicare Contribution 617,090 648,661 648,024 651,323 676,100 (13,403) 662,697 TRS 6,114,878 6,123,303 7,012,440 6,953,300 8,470,066 (38,437) 8,431,629 PERS 1,422,544 1,620,338 1,735,471 1,756,107 2,122,739 (25,791) 2,096,948 Other Employee Benefits 198,054 220,817 186,850 186,850 186,850 - 186,850 Sub -total Fringe Benefits 12,202,961 13,707,851 15,862,243 15,433,686 18,221,672 (171,974) 18,049,698 Life Guard Services 4,486 6,037 10,250 12,250 12,250 - 12,250 ProfI/Technical Services 448,910 673,946 227,604 441,499 267,000 - 267,000 lnkind Services 940,081 780,962 863,350 863,350 901,850 - 901,850 Staff Travel /Perdiem 260,761 278,424 281,684 290,441 304,479 - 304,479 Student/Chaperone Travel 32,198 14,955 17,885 16,372 17,430 - 17,430 Extra Curricular Travel 380,334 348,517 287,590 306,676 297,581 - 297,581 Electricity 964,220 1,009,618 1,158,700 1,171,862 1,100,125 - 1,100,125 Fuel- Heating & Cooking 849,748 963,290 1,214,426 1,180,275 1,227,603 - 1,227,603 Water & Sewer 128,680 137,272 138,662 140,043 150,106 - 150,106 Garbage 126,485 133,484 148,530 151,857 173,610 - 173,610 Communications /Postage 927,091 1,515,726 1,618,490 1,558,856 1,633,753 - 1,633,753 Other Purchased Services 505,897 670,139 538,881 578,943 487,675 - 487,675 Student Catastrophic Liability Ir 2,224 3,089 2,455 3,031 2,505 - 2,505 Supplies /Media /Materials 914,856 1,387,055 883,038 970,701 1,097,430 (20,408) 1,077,022 Maintenance Supplies 187,760 171,656 190,000 190,000 194,000 - 194,000 Janitorial Supplies 44,520 84,155 75,400 66,426 82,000 - 82,000 Gas & Oil (Vehicles) 12,603 20,316 23,000 25,451 26,600 - 26,600 Other Expense 142,305 116,091 116,699 124,759 126,739 - 126,739 Unallocated - - - - - 208,969 ( ) (208,969) Building Improvements 1,384 19,454 30,000 30,000 30,000 - 30,000 Equipment 679,719 1,317,903 256,368 237,762 205,868 (30,000) 175,868 Transfers to Other Funds 266,974 159,582 185,000 431,225 740,093 (540,093) 200,000 Sub -total Non - Personnel Costs 7,854,696 9,783,806 8,268,012 8,791,779 9,078,697 (799,470) 8,279,227 Total Genera) Fund 40,272,668 44,698,757 45,584,836 45,295,185 49,148,381 (1,394,702) 47,753,679 FY13 Modified Recommended Budget April 23, 2012 NON- PERSONNEL SUMMARY BY SITE MODIFIED DESCRIPTION FY10 FY11 BEGINNING WINTER REVISED RECOMMENDED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 INCREASE FY2013 BUDGET BUDGET BUDGET (DECREASE) BUDGET Secondary Kodiak High School 1,182,865 1,276,934 1,417,166 1,358,435 1,427,378 (119,018) 1,308,360 Community Swimming Pool 63,273 91,420 100,750 118,210 118,906 - 118,906 Correspondence Study 135,312 121,656 80,940 125,272 206,500 - 206,500 Kodiak Middle School 329,663 342,356 419,736 441,037 448,332 (27,059) 421,273 Elementary East Elementary 170,867 215,351 249,585 259,651 259,752 (14,490) 245,262 Main Elementary 148,665 167,923 196,462 194,226 202,174 (10,396) 191,778 North Star Elementary 143,027 166,513 194,885 215,536 203,862 (9,982) 193,880 Peterson Elementary 149,039 169,286 191,027 173,616 185,639 (10,856) 174,783 Villages Akhiok School 64,145 73,028 82,822 82,362 85,238 (1,428) 83,810 Chiniak School 2,053 21,674 36,348 34,388 28,259 (1,216) 27,043 Danger Bay School 15,927 17,680 27,148 21,935 19,302 (1,064) 18,238 Karluk School 126,393 53,998 151,055 137,072 122,012 (1,616) 120,396 Larsen Bay School 88,909 94,154 119,124 110,173 98,616 (912) 97,704 Old Harbor School 117,992 133,517 159,626 159,903 145,620 (4,360) 141,260 Ouzinkie School 101,420 99,150 137,198 153,158 125,104 (3,816) 121,288 Port Lions School 78,620 104,978 114,614 91,012 85,126 (2,756) 82,370 Village -Wide Office 614,109 1,094,525 1,089,804 1,094,034 1,200,443 - 1,200,443 District -Wide DNJ Neg. Fringe Benefits 73,740 42,776 46,527 46,527 46,527 - 46,527 District -Wide Services 87,846 398,022 103,657 145,512 526,945 (50,408) 476,537 Auditorium 68,390 78,240 98,023 101,603 94,617 - 94,617 Technology • 628,521 1,760,524 505,000 458,704 255,000 - 255,000 Quality Schools 21,997 13,747 99 10,000 11,452 - 11,452 Special Services 647,302 993,874 588,490 739,102 588,490 - 588,490 Board of Education 141,336 129,246 105,399 105,399 127,750 - 127,750 Central Administration 311,111 387,859 318,587 393,796 338,587 - 338,587 Business Operations 506,170 267,549 351,240 357,085 402,273 - 402,273 Maintenance & Operations 1,569,031 1,308,244 1,197,700 1,232,806 984,700 - 984,700 Other 266,974 159,582 185,000 431,225 740,093 (540,093) 200,000 Total General Fund 7,854,696 9,783,806 8,268,012 8,791,779 9,078,697 (799,470) 8,279,227 FY13 Modified Recommended Budget April 23, 2012 SUMMARY BY FUNCTION • WINTER MODIFIED DESCRIPTION FY10 FY11 BEGINNING REVISED RECOMMENDED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 INCREASE FY2013 BUDGET BUDGET BUDGET (DECREASE) BUDGET Regular Instruction 15,827,774 17,953,747 17,651,864 17,657,912 19,492,738 (448,413) 19,044,325 Vocational Instruction 752,385 778,581 867,502 812,866 837,736 (105,847) 731,889 Correspondence programs 481,243 600,036 583,843 539,280 642,355 - 642,355 Gifted Talented 251,533 206,540 220,454 270,675 275,302 - 275,302 Bilingual /Bicultural 1,060,903 1,109,660 1,201,537 1,195,725 1,214,033 - 1,214,033 Instruction 18,373,838 20,648,564. 20,525,200 20,476,458 22,462,164 (554,260) 21,907,904 Special Education - Instruction 3,600,948 3,795,837 3,913,992 3,650,850 4,106,445 - 4,106,445 Special Education- Support Services 1,933,312, 2,198,407 2,379,609 2,208,813 • 2,260,571 - 2,260,571 Support Services- Pupils 1,263,937 1,400,309 1,612,171 1,540,427 - 1,616,788 (95,672) 1,521,116 Support Services- Instruction 1,259,121 2,683,232 2,671,320 2,985,173 3,489,666 - 3,489,666 School Administration 1,858,996 1,968,544 2,050,013 1,784,148 1,844,807 (129,649) 1,715,158 School Admin- Support Services 870,996 956,017 1,011,257 - 1,132,882 1,200,030 - 1,200,030 District Administration 1,337,877 , - 1,426,967 1,266,963 1,228,667 1,343,848 - 1,343,848 District Administration- Support Services 2,771,859 2,437,349 2,584,767 • 2,604,817 2,919,447 2,919,447 Maintenance and Operations 5,900,929 6,162,616 6,680,296 6,560,017 6,463,433 (75,028) 6,388,405 Student Activities 833,880 861,333 704,248 691,708 701,089 - . 701,089 Student Transportation Contribution - - - 234,155 540,093 (540,093) - Transfers to Other Funds 266,974 159,582 185,000 197,070 200,000 - 200,000 total 40,272,668 44,698,757 45,584,836 45,295,185 49,148,381 (1,394,702) 47,753,679 FY13 Modified Recommended Budget April 23, 2012 KODIAK ISLAND BOROUGH SCHOOL DISTRICT PREI,IMINARY BUDGET 2012 -2013 :f. _ ¢} d .,. *�,{ i � F �9<�`.3 e- ..� y` +L�a. YSuf � ✓; �� 1 - rY& r. j\ r :::4'7)17;.,.....1:- .+ ... xfSTr 1 10 j .l i r V raw; ∎- • - III „; °,_ ms { s 'W”, +ir5• ' ,-'- S • ". fi r 73 . �� ° cTar. , 1••••4,-4.•,•14- p dam', f -r : _- --_ , y , \-.-. .ri t „ a. . - 1 $ ' . 1 r r t. ,-., �'2" 5 „ .ti; r+.: Fr iivi‘ ++. ? . '� r � ty t h i a + L a , t � i i ti 77 ° f " , G 1 + >� 1� " P. t �. - } j `i ? 1 rw ' S� •\2e t si . �- . :fr i t ,,,./.:, ,�,� � • k - FF yy +v Att. 7,T . fi k r P t . {,; sub x' p ".X�'+1 r A fy' t A �, " , . a . "' 3— t-�'N' L i, .L <. j ) me- � 'n- KODIAK, ALASKA www.kibsd.org (DC2)000000 Li KODIAK ISLAND BOROUGH SCHOOL DISTRICT PRELIMINARY BUDGET For the Fiscal Year Beginning July 1, 2012 and Ending June 30, 2013 Mr. Stewart McDonald, Superintendent of Schools Prepared by the Finance Department Mr. Luke Fulp Chief Financial Officer Ms. Cassee Olin Director of Accounting 71 Kodiak Island Borough School District 2012 — 2013 Budget TABLE OF CONTENTS I. INTRODUCTORY SECTION Government Structure 1 Budget Process 2 Annual Timeline 3 Projected Enrollment 4 Revenue Budget 4 Expense Budget 7 High School /Middle School Staffing Formulas 7 Elementary School Staffing Formulas 7 K -12 School Staffing Formulas 9 Other 9 Budget Hearings /Presentations 9 II. ORGANIZATIONAL SECTION Government Structure 10 Map of Alaska 11 Board of Education 12 Organization Chart 14 District Administration Initiatives 15 Secondary Schools Initiatives 19 Elementary Schools Initiatives 21 K -12 Schools Initiatives 24 Basis of Accounting /Fund Types 25 Budget Process 27 Budget Calendar 28 Relevant Statute 30 III. FINANCIAL SECTION Projected FY13 Enrollment Figures 31 Foundation Formula Estimate 32 Letter from the Department of Commerce, Community, and Economic Development about 2011 Full Value Determination 33 Borough Revenue Cap Estimate 34 Local Support History 35 General Fund Standard Reports General Fund - Revenue 36 General Fund - Object Summary 37 General Fund - Non - Personnel Summary by Site 38 General Fund - Summary by Function 39 Summary of Object Code by Fund /Function /Location 40 Summary of Function by Location 63 Summary of Object Codes by Location 65 Kodiak High School 68 iii Kodiak Community Swimming Pool 70 Correspondence Study 72 Kodiak Middle School 74 East Elementary 76 Main Elementary 78 North Star Elementary 80 Peterson Elementary 82 Akhiok School 84 Chiniak School 86 Danger Bay School 88 Karluk School 90 Larsen Bay School 92 Old Harbor School 94 Ouzinkie School 96 Port Lions School 98 Village Wide Services 100 District Wide Negotiated Fringe Benefits 102 District Wide Services 104 Auditorium 106 Technology Services 108 Education Support Services 110 Quality Schools 112 Special Services 114 Board of Education 116 Central Administration 118 Business Operations 120 Maintenance & Operations 122 Other District Wide Services 124 Special Revenue Funds 125 Combined Budget of Revenues, Expenditures and Changes in Fund Balances - All Special Revenue Funds 125 -130 Pupil Transportation 131 Legislative Grant — Middle School Playground Equipment 132 Education Job Fund 133 Math Science Partnership * Kinsman Grant 134 Food Service 135 Fresh Fruits and Vegetables Program 136 Preschool Disabled 137 Title VI -B 138 Carl Perkins 139 Migrant Education Book Program 140 Title IA, School Improvement 141 Title IA, Basic 142 Title IA, Highly Qualified 143 Title IA, Professional Development 144 Title IC, Migrant 145 Title IIA, Teacher and Principal Training & Recruitment 146 Title III, English Language Acquisition 147 Title IA, Parent Involvement 1% 148 Title IA, Choice /SES 149 Alaska Youth First Program 150 Title VII, Indian Education 151 Iv ANSWER Grant 152 ENLIVEN Grant 153 IV. INFORMATIONAL SECTION General Fund FY13 Budget — Revenue 154 General Fund FY13 Budget — Expenditures by Function 155 General Fund FY13 Budget — Expenditures by Object 156 General Fund FY13 Budget - Expenditure Categories 157 General Fund FY13 Budget — Local and State Funding 158 General Fund FY13 Budget — Retirement and Health Care Costs 159 General Fund FY13 Budget — Utility Cost 160 Revenues and Expenditures vs. Enrollment 161 Revenues and Expenditures 162 Expenditure History by Function (Dollars) 163 Expenditure History by Function (Percentage) 164 Expenditure History by Object Code (in Dollars) 165 Expenditure History by Object Code On Percentage) 166 General Fund Operating Revenues by Source 167 General Fund Revenues vs. Expenditures 168 General Fund Revenues vs. Expenditures w /out On- Behalf 168 -A General Fund - Schedule of Fund Balance 169 General Fund Expenditures by Location 170 General Fund Expenditures by Object 171 -172 General Fund Expenditures by Function 173 Enrollment History and Projections... 174 Average Pupil/Teacher Ratio 175 General Fund — Staffing in FTE's 176 -177 High School Graduation Qualifying Exam 178 Anchorage CPI 179 % of FY12 Local Contribution vs. Maximum Allowable 180 Teacher to Student Ratio 181 V. APPENDIX Account Structure Components Year /Fund Codes Location /Function Codes Program Codes Object Codes Element Codes Glossary of Terms v INTRODUCTORY SECTION C) / t i t a 1111 Kodiak Island Borough School District 722 Mill Bay Road Kodiak, AK 99615 January 28, 2012 Members of the Board of Education Kodiak Island Borough, Alaska The FY13 Budget is being presented for review by the Kodiak Island Borough School District Board of Education and all other interested parties. The budget document and the audited financial statements are the two primary publications that communicate the District's financial position and future plans for spending. The Business Department has made a concerted effort to improve budget document. In following the Meritorious Budget Award (MBA) program criteria, established by the Association of School Business Officials International (ASBO), we feel that this document provides a comprehensive picture of the FY13 Preliminary Budget. The budget presented before you includes an introductory, organizational, financial and informational section. Each major section provides readers with critical information to better understand the budget. GOVERNMENT STRUCTURE The Kodiak Island Borough School District (KIBSD) operates a public school system under an elected school board, as permitted by Alaska State Statutes 14.14.060 and 29.35.160. KIBSD is required by Alaska Statute to establish, maintain, and operate a system of public schools on an area -wide basis. The Kodiak Island Borough (KIB) Assembly has delegated administrative responsibility to the Kodiak Island Borough School Board but has retained budgetary approval, with respect to local funding, and ownership of all buildings and property. Accordingly, the School District is a discretely presented component unit of the Kodiak Island Borough. The Kodiak Island Borough School Board is composed of five members who are elected at- large. Per AS 14.12.050, the term of office for each elected member is three years. In accordance with AS 14.12.030 (e), KIBSD has one nonvoting delegate from Kodiak's USCG installation to advise and assist the board and to act as a liaison between the board and the Coast Guard community. The board also has a student representative that serves as a nonvoting, advisory member. The Kodiak Island Borough School District serves about 2,500 students in grades K -12. KIBSD provides educational services at 14 "brick and mortar" schools. In addition to these schools, the District operates a correspondence program. The majority of students attend school in the main population center surrounding the City of Kodiak, at the northeastern tip of Kodiak Island. Beyond the six schools located in or around the City of Kodiak, the District operates an additional eight schools in smaller communities throughout the Kodiak Island Archipelago. These communities include: Akhiok, Chiniak, Danger Bay, Karluk, Larsen Bay, Old Harbor, Ouzinkie, and Port Lions. 1 BUDGET PROCESS The budget development process for the subsequent year begins with strategic planning sessions in the fall. Stakeholders within the Kodiak Island Borough take part in various strategic planning forums. These strategy sessions are grounded on a comprehensive needs assessment. The District's needs assessment incorporates data taken from both formal and informal measures. The needs assessment is paired with the school and district -wide plans to come up with a starting point for further development and /or revision of strategic initiatives. This activity and input from our diverse community highlights the continuous improvement component for the District's annual budget. In January, a preliminary budget is presented to the board of education. The preliminary budget is set by projected enrollment figures for the subsequent year. Based on the projected enrollment, administration determines what resources will be available to fund education and meet the needs of the community. From January through March, several budget hearings are held for further community input. In April, the school board approves the budget to be presented to the Borough Assembly. The Borough must approve an annual appropriation to �\ KIBSD within thirty days i�egt Student y ( 30 ) d y July l Count per AS 14.14.060. If the (October) local appropriation is different than the amount of requested funding, the school board will take action i in June to approve an adjusted budget before it is sLocal >P Projected submitted to DOEED. Contribution Due (?rvt) (November) Figure 1: The budget is due to DOEED by July 15 I va BOE Preliminary Approves Budget Budget ri) \l oar ') Relevant Statute Alaska Statute Sec. 14.14.060. Relationship between the borough school district and borough; finances and buildings. (c) Except as otherwise provided by municipal ordinance, the borough school board shall submit the school budget for the following school year to the borough assembly by May 1 for approval of the total amount. Within 30 days after receipt of the budget, the assembly shall determine the total amount of money to be made available from local sources for school purposes and shall furnish the school board with a statement of the sum to be made available, the amount requested in the budget is automatically approved. Except as otherwise provided by municipal ordinance, by June 30, the assembly shall appropriate the amount to be made available from local sources from money available for the purpose. 2 Relevant Borough Code KIB Code Sec. 3.15.030 (b) The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message. Relevant Policy Budget BP 3100 The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual budget which is compatible with District goals and objectives. The District budget shall be prepared annually from the best possible estimates of revenues and expenditures. The Superintendent or designee shall determine the manner in which the budget shall be prepared and shall schedule the budget adoption process in accordance with legal time requirements. A public hearing shall be held prior to the adoption of the budget or a revised budget. In order to receive public input early in the budget preparation process, members of the community and staff shall review the proposed budget at regular intervals during its preparation and shall report its findings and recommendations to the Board. ANNUAL TIMELINE The Board of Education and school district administrators begin the budget process in September of each year. The annual timeline for the budget process is captured in the diagram below. District Plans (Blueprint) Needs Assessment Strategic Planning September October 1, Enrollment Projection Budget Handbook School Plans & Budgets Due Distributed Developed November 5 November Nov / Dec 1, Preliminary Budget Revise Preliminary Presented to Board of Budget as Appropriate Education Budget Hearings —3 (Legislative Changes, January Health Insurance, etc) L School Board Approval Assembly to Approve Budget Due to DOEED Local Contribution April May July 15 • 3 PROJECTED ENROLLMENT Based on the October 20 day count period, the following steps were taken by the District in order to estimate student enrollment. (Student enrollment is projected to be 2,512 in FY13.) 1. Grades at all school sites are moved ahead one grade level, assuming 100% cohort survival. 2. Incoming students for town elementary schools are based on the average actual enrollment for the prior three years. 3. For rural sites, Kindergarten enrollment is based on administrative recommendations. 4. Sites affected by feeder schools are adjusted based on 100% cohort survival or a 3 year average of incoming students. Note: The method used for the high school is slightly different than that of the middle school. Incoming students at KMS represent the sum of fifth graders at town elementary schools, again, assuming 100% cohort survival. KHS, on the other hand, has two private feeder schools: St. Mary's and Kodiak Christian School. Eighth grade enrollment at these two schools was obtained and added to the KMS cohort to come up with an incoming, freshman class at KHS. Enrollment History & Projections 2,800 2,600 2,400 .... '" 2,200 0 3 \ 0°05 o y � o e o 6 � 0 � o � \o � o yo � ti ti 1 1�titi "AN' REVENUE BUDGET The general fund revenue budget of $46,186,366 was based on a projected enrollment of 2,512. The biggest factor determining KIBSD's operating revenue is the State's foundation formula. Currently, the preliminary budget uses the Governor's proposed funding level for K -12 public education funding. This proposal, by the Governor, includes no new increases to the foundation formula. As such, the only difference in foundation monies is derived from the full implementation of the area cost differential. This amounts to a $476,950 increase in State Aid. This increase, however, is offset by the loss of one -time supplemental aid under HB108. HB108 provided KIBSD with $425,298 in FY12. In the second session of Alaska's 27 Legislature, education is already getting attention. Yesterday, the Senate Education Committee heard SB171. This bill provides the following increases to the Base Student Allocation (BSA): • FY13 - $125 • FY14 - $130 • FY15 - $135 4 All committee members seemed supportive of the bill and there is hope that the bill will be released from committee soon, maybe as early as Monday, January 30. Testimony will be taken on Monday, and if they finish with testimony they may take action to move the bill on to Senate Finance. Below is a chart indicating the impact BSA increases would have on our FY13 budget. To be exact, a $100 increase would be an additional $513,286 and SB 171, in its current form, would bring KIBSD $641,607 of additional revenue. $24,600,000 $24,400,000 $24,200,000 $24,000,000 $23,800,000 $23,600,000 $23,400,000 1 Governor's $100 Increase $125 Increase Budget to BSA to BSA (SB171) KIBSD's preliminary budget was also based on an additional 2% in local contribution over the current year. Currently, the preliminary budget calls for $9,553,507 in annual appropriation and $901,850 in in -kind services. In total, this amounts to $205,007 increase in local support from KIB and $880,195 below the maximum allowable. $12,000,000 $10,000,000 - F 58,000,000 _ - � 1 a Local support r $6,000,000 — — w ff a Max Allowable $4,000,000 — � a � f i $2,000,000 E ! : S- 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 5 The local contribution maximum "cap" comes from a calculation defined by State statute (AS 14.17.510). The "cap" increases each year based on both the full taxable value of Kodiak Island Borough as well as basic need determined in the Foundation Formula — both factors have seen increases over the prior year. The Kodiak Island Borough School District received the 2011 Full Value Determination from the Department of Commerce Community and Economic Development of $1,378,257,100 in real and personal property. In FY13, on- behalf relief from the State is expected to increase. The actuarial rate for both retirement plans is set to increase over last year's rates. While the rates will increase, resulting in additional revenue of approximately $1.77M, the expense side of the budget will see an equivalent adjustment, to make the net impact on the FY13 budget zero. FY12 Employer Rate On- behalf Actuarial Rate TRS 12.56% + 30.05% = 42.61% PERS 22.00% + 8.76% = 30.76% FY13 Employer Rate On- behalf Actuarial Rate TRS 12.56% + 40.11% = 52.67% PERS 22.00% + 13.84% = 35.84% 12,000,000 10,000,000 8,000,000 ta Total On- Behalf 6,000,000 1.11 I ■' - ■ ■,■ ■ I B Ret District Retirement Cost 4,000,000 j 2,000,000 f ■■ ■ ■ MINIM ■ ■� _1 _1 F` 451% c' qk k A 4 Fk The preliminary budget does not include use of fund balance. For FY2012, KIBSD designated $890,000 of reserves to support a balanced budget. In FY12, KIBSD also benefited from the ARRA Education Jobs Fund Bill that provided $346,488 to support general fund positions. The District will not have this federal assistance in FY2013. At present, the FY13 budget has a deficit of $2.96M. In order to present a balanced budget to the Borough, KIBSD will need to project additional revenue, reduce expenses, or a combination of the two. 6 EXPENSE BUDGET Total general fund expenses are set to increase by $3,853,196. (2,082,788 w /out on- behalf increase) The following significant elements presented within the FY 2013 budget have contributed to this increase: • Regular movement on the salary schedule from all groups grew the budget by $316,979. • Health insurance rates are projected to increase by 7.2 %. This adjustment contributed to an overall increase of $366,928 to District health care costs. Personnel related adjustments added an additional $240,380 to increased health care costs. Overall, health insurance is up $607,308 in FY13. • Energy costs are expected to climb over the next year. Energy, along with other utility services, contributed to an overall increase in utilities of $82,304. • Transfers to other funds increased by 308,868. This is due to increased costs in the area of pupil transportation. • Other increases can be attributed to increased classified time in Maintenance and Special Services; a recalibration of the Correspondence Budget to fully fund student allotments; increased workers compensation premiums; and a projected 5% increase to both property and general liability insurance for the District. With current staffing levels, KIBSD has maintained the following pupil /teacher ratios. These formulas ensure scalability within the District and help central administration in distributing staff equitably among the schools. HIGH SCHOOL / MIDDLE SCHOOL STAFFING (2011 — 2012) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal <150 .50 per school > =150 1 per school Assistant Principal 200 -350 .50 per school >350 1 per school >700 2 per school Classroom Teachers All 1:20 students Doesn't include: specialists, therapists, counselor: Librarian > =600 1 per school Counselor All high schools 1 per 250 ADM All middle schools 1 per 350 ADM Athletic Director >650 1 per high school Paraprofessional All 15% of teacher 7 allocation Custodian All Average of: 1 per 30,000 sq. ft. 1 per 150 students Secretary All high schools 1 per 300 ADM All middle schools 1 per 200 ADM Registrar All high schools .50 per 300 ADM Accountant III All high schools 1 per school Library Aide >75 .50 per school* *when no Librarian >150 1 per school* >600 .50 per school Nurses All As needed ELEMENTARY SCHOOL STAFFING (2011 — 2012) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal All 1 per school Classroom Teachers K -3 1 per 25 students Doesn't include: 4 -5 1 per 30 students specialists, therapists, counselor: Reading Specialists All 1 per school Custodian All Average of: 1 per 15,000 sq. ft. 1 per 100 students Secretary III All 1 per school Secretary I All .75 per school Library Aides All .75 per school Nurses All As needed Special Services All As needed Personnel 8 K -12 SCHOOL STAFFING (2011 — 2012) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal >30 .50 per school >50 1 per school Classroom Teachers < =20 2 per school < =30 3 per school Doesn't include: < =40 3.5 per school specialists, < =50 4.5 per school therapists, < =60 5 per school counselors Paraprofessional < =20 1 per school < =30 1.5 per school < =40 2.0 per school < =50 2.5 per school < =60 3 per school Custodian All Average of: 1 per 10,000 sq. ft. Secretary 1 < =20 1 hour < =30 2 hours < =40 3 hours < =50 4 hours < =60 5 hours Special Services Personnel As needed OTHER The FY13 Budget meets the State of Alaska mandate of 70% of total operating fund expenditures being dedicated to instructional areas. The budget stands at 73.91% instructional and 26.09% instructional support. BUDGET HEARINGS / PRESENTATIONS Prior submitting the budget to KIB, the Kodiak Island Borough School District has seven public hearings scheduled in accordance with the budget development calendar on the District's website. Public comments are encouraged. Respectfully Submitted, Stewart McDonald Luke Fulp Superintendent Chief Financial Officer 9 ORGANIZATIONAL SECTION GOVERNMENT STRUCTURE The Kodiak Island Borough School District (KIBSD) operates a public school system under an elected school board, as permitted by Alaska State Statutes 14.14.060 and 29.35.160. KIBSD is required by Alaska Statute to establish, maintain, and operate a system of public schools on an area -wide basis. The Kodiak Island Borough (KIB) Assembly has delegated administrative responsibility to the Kodiak Island Borough School Board but has retained budgetary approval, with respect to local funding, and ownership of all buildings and property. Accordingly, the School District is a discretely presented component unit of the Kodiak Island Borough. The Kodiak Island Borough School Board is composed of five members who are elected at- large. Per AS 14.12.050, the term of office for each elected member is three years. In accordance with AS 14.12.030 (e), KIBSD has one nonvoting delegate from Kodiak's USCG installation to advise and assist the board and to act as a liaison between the board and the Coast Guard community. The board also has a student representative that serves as a nonvoting, advisory member. The Kodiak Island Borough School District serves about 2,500 students in grades K -12. KIBSD provides educational services at 14 "brick and mortar" schools. In addition to these schools, the District operates a correspondence program. The majority of students attend school in the main population center surrounding the City of Kodiak, at the northeastern tip of Kodiak Island. Beyond the six schools located in or around the City of Kodiak, the District operates an additional eight schools in smaller communities throughout the Kodiak Island Archipelago. These communities include: Akhiok, Chiniak, Danger Bay, Karluk, Larsen Bay, Old Harbor, Ouzinkie, and Port Lions. The Kodiak Island Borough School District encompasses the same area as the Kodiak Island Borough. About two- thirds of the Borough lies in the Kodiak Island Archipelago. The remaining third is located on the Alaska Peninsula, across the Shelikof Strait from Kodiak Island. The Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts. The Kodiak Island Borough serves a population of 13,811. The Kodiak Island Archipelago is a large group of islands located approximately 30 miles from the Alaska Peninsula and 100 miles south of the Kenai Peninsula. At 3,672 square miles, Kodiak Island is the Alaska's largest island and the second largest island in the United States. The Borough was incorporated September 30, 1963, as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as amended. The powers granted to the Borough include area -wide powers. Area -wide powers are health, education, assessment and collection of taxes for both the Borough and cities within the Borough, planning and zoning, and general administrative services. Non area -wide powers include parks and recreation, economic development, solid waste disposal, and animal control. Service districts within the Kodiak Island Borough provide fire protection, road maintenance and construction, and street lighting. A Mayor /Manager form of government governs the Borough. The Mayor is elected at large while the Borough Assembly appoints the Manager. The Assembly is composed of seven members who are elected at- large. 1 (Kodiak Island Borough Annual Operating Budget, 2011) 2 (Kodiak Alaska's Emerald Isle, 2008) 3 (Kodiak Island Borough Annual Operating Budget, 2011) 10 ARCTIC OCEAN BARR•W P BARROW PRUDHOE BAY 6 1 \ — KOTZEBUE — — (( ��P ARCTIC CIRCLE _ — WZINKIE /_V 1, Y • ° °'"" \\C' J CANADA KARLUK SEM HINW( \ M NOME BAY I \ e .f v "1l NORTON SOUND FAIRBANKS • AKHI °K 1 • ALASKA pca:, � ANCHORAGE IS VALDEZ s B �' BE HEL . ' _ + LAND C KENA /. fig, Q BOROUGH DILLINGHAM i• Ems.. SEWARD '�__ • NEAU Q + e�yp, GULF OF ALASKA j r HIKAN ( 6 � ISLAND o ter . . ad. 0 .oa NORTH PACIFIC OCEAN BOARD OF EDUCATION The School Board recognizes that the success of the educational system relies heavily on educational planning and ongoing evaluation in order to adapt District programs and activities to the changing needs of society and the community. To guide these efforts, the Board adopts the following definitions for the development of sound and responsible educational policies: 1. Philosophy means a composite statement of the relationship between the individual and society based upon beliefs, concepts, and attitudes from which the goals and objectives of the District are derived. 2. Goal means a statement of broad direction or intent which is general and timeless and is not concerned with a particular achievement within a specified time period. 3. Objective means a specific accomplishment to be achieved which can be measured within a given time and under specifiable conditions and which, if attained, advances the system toward a corresponding goal. The Board believes that in order for education to succeed there must be an ongoing partnership between educators, parents /guardians, students, families, and the community. The board encourages the participation of all segments of the community so that an educational climate is created which promotes the positive and healthy development of each child. Philosophy In accordance with state education policy, the purpose of education is to help ensure that all students will succeed in their education and work; shape worthwhile and satisfying lives for themselves; exemplify the best values of society; and be effective in improving the character and quality of the world about them. Mission Statement: The Kodiak Island Borough School District, in close cooperation with our diverse island community, exists to provide an educational program of the highest standard that empowers all students to achieve personal and academic excellence while developing their full potential as responsible, productive citizens. Goals and Objectives The School Board is committed to excellence and self - evaluation and believes that the public schools exist to meet the needs of students, parents /guardians, families and other community members. The Board finds it important that citizens express their expectations of the schools, and encourages students, parents, families, teachers, and other community members to participate in educational planning for the District. Every year, the Board adopts written goals for the school district which reflect local needs. These goals are consistent with Board Policy and statewide goals adopted by the State Board of Education. In November 2011, the Board of Education adopted the following goals: • Increase student achievement • Promote fiscal responsibility through improved efficiency • Complete new high school facility • Strengthen partnerships and involvement with Kodiak Workforce Regional Advisory Council (KWRAC) and the greater Kodiak community • Prepare students for transition to life after high school • Enhance student learning in STEAM (science, technology, engineering, arts, and math) through professional development for teachers • Develop formal staff recognition process 12 • Promote competency -based education • Promote the Assets Framework to support students success through family and community involvement The Superintendent, or designee, is responsible for developing objectives for meeting these goals. To this end, the development and adoption of the budget must be consistent with the District goals and objectives. At KIBSD, the Superintendent relies on his administrative team to carry out District goals and objectives through the development of school -wide and department initiatives. The following section will serve as a brief introduction to KIBSD's organization structure, highlighting school and department initiatives. 13 ORGANIZATION CHART Superintendent __ Stewart McDonald t_4) e Assistant ' I�' Chief Financial Superintendent Officer _ Marilyn Davidson Luke Fulp .1E1 Director of Director of Director of Director of Director of Director of, ' Instruction Federal Programs Special Services Accounting Facilities Technology Don Zundel Steven Doerksen , Dr. Heather Martens t Cassee Olin - Gregg Hacker - Vickie Kelly • Lti 14 DISTRICT ADMINISTRATION Office of the Superintendent The Superintendent is the chief executive officer and educational leader for the District. He executes all School Board decisions and is accountable to the Board for managing the schools in accordance with board policy. He informs the Board about school programs, practices, and problems and provides professional advice on items requiring board action. Current Initiatives: • Career & Technical Education • Strategic Planning o Opening lines of communication between District and community stakeholders • Collective Bargaining • Budget Development Process Office of the Assistant Superintendent The Assistant Superintendent is the Superintendents designee for chief administration of the schools. The Assistant Superintendent is a primary point of contact for matters involving labor relations. Current Initiatives: • Revision of certificated job descriptions • Revision of certificated evaluation documents and process • Development/revision of administrative procedures to enhance organizational efficiency Instruction & Assessment The Instruction Department manages curriculum review, professional development, 21 century teaching and learning, and standards based instruction opportunities for all faculty and staff members. Closely tied to Federal Programs and Special Services, the Assessment Department is responsible for complying with both Federal and State mandates, administering district -wide assessments, reporting of student performance through both formal and informal measures, and disseminating information regarding changes in State policy and testing guidance. Current Initiatives for Instruction: • Curriculum review for Science and Career Technology • Standards based instruction, competency based education • Mathematics initiative • Professional development focus on 21 Century teaching and learning STEAM program (Science, Technology, Engineering, Art, Mathematics) • Response to Intervention (RTI), Universal Screening Current Initiatives for Assessment: • English language learner standards and assessment • Mandated assessment training and delivery • Career ready standards implementation • Distribution and communication of test results to stakeholders 15 Federal Programs & Student Services Federal Programs is responsible for the compliance and fulfillment of mandates outlined in the Department of Education's consolidated title programs. Student Services addresses student mental and physical health through District health services and counseling programs, as well as through collaboration with various community agencies and public safety officers. Current Initiatives for Federal Programs: • Migrant Education recruitment and services • Indian Education Act (IEA) recruitment and services • Maintaining budgets for the following services: reading and math intervention, Indian Education, Limited English Proficiency, Migrant Education, professional development, highly qualified mandates, and homeless. Current Initiatives for Student Services: • Counseling Program • Health Services (nursing) • Wellness Program including Employee Incentive Program • Kodiak Initiative to Develop Safe Schools (KIDSS) o Drug Abuse Resistance Education (DARE) o Positive Behavioral Instructional Support o Character Education (Six Pillars of Character) o Kelso's Wheel • Emergency Preparedness • Surveys o Youth Risk Behavior Survey (YRBS) o School Climate and Connectedness Survey (SCCS) • Collaboration with community agencies and coalitions, including Healthy Tomorrows, in the areas of mental health and positive behavior for students, including: substance abuse, suicide prevention, and nutrition. Special Services District -wide services consist of occupational and physical therapy, learning disabilities, school psychology, mental health counseling, intensive needs students, life skills, and pre - school development. Current Initiatives: • Lindamood -Bell cognitive reading intervention • Response to Intervention (RTI) as a component of instructional framework • Professional development in Applied Behavioral Analysis • Speech Language Therapy Assistant Training Program • Math Navigator at elementary and middle grades • Read 180 at KMS • Universal Screening as a component of instructional framework Business Department The Business Department is responsible for all functions of the District's financial operations. There are eleven (11) full -time employees staffed in the Business Office and an additional two (2) full -time employees located at Shipping & Receiving. Business Department employees are responsible for accounting, payroll, accounts payable, accounts receivable, risk management, employee benefits, fiscal audits, financial reporting, 16 budgeting, enrollment reporting, cash management, business contracts, procurement, food service, shipping /receiving, district -wide travel, and fixed asset management. Additionally, the Department is responsible for educating and advising stakeholders on legislation affecting school funding. The Kodiak Island Borough School District adheres to Generally Accepted Accounting Principles (GAAP), the Governmental Accounting Standards Board (GASB), and the State of Alaska Department of Education and Early Development's Uniform Chart of Accounts. There are two primary documents published through the Business Department: audited financial statements and the operating budget. Current Initiatives: • Employee portal with self - service options • ASBO Intl.'s Certificate of Excellence & Meritorious Budget Award • Travel database • Continuation of Fresh Fruits & Vegetables and Summer Food Service Programs • Online payment options for school meals, student fees Maintenance & Custodial The Maintenance Department includes 10 full -time employees while the Custodial crew consists of 16 full time employees. Per AS 14.14.065 (f), KIBSD provides custodial services and routine maintenance for school buildings. The Borough is then responsible for all major rehabilitation, all construction, and major repairs of school buildings. The Maintenance Department is also responsible for managing the District's utilities budget and the vehicle fleet. Current Initiatives: • Coordination of the Kodiak High School Building Project • Professional development in the areas of HVAC digital controls, refrigeration repair, and high efficiency boiler tuning • Continued focus on energy conservation o Communicating with employees (awareness strategies) o Energy efficiency upgrades o Quantifying energy usage through preventive maintenance software Technology The Technology Department consists of five full -time employees. This unit is tasked with district - wide technology coordination including: developing and maintaining the District's technology plan, network administration, server maintenance, E -rate coordination, and District -wide support. Current Initiatives: • Equipment standardization and software compatibility o Adopted technology list • Server virtualization • Support of digital learning through Engaging Native Learners In Virtual Education Now Services (ENLIVENS) Project and the USDA RUS grant • Renewal /replacement planning • Change management • Disaster Recover (DR) and back -up planning 17 • Professional development and cross - training to support District needs Community Schools Community Schools coordinates the use of school facilities with Borough communities. Duties are fulfilled by a staff of four full -time employees. The Community Schools unit schedules and facilitates the use of school facilities for activities sponsored by: the Kodiak Island Borough School District, City of Kodiak Parks & Recreation, Kodiak Arts Council, Kodiak College, government agencies, school -age youth groups, non - profit organizations, and business organizations. Community schools also schedules charter bus transportation for field trips, publishes an activity calendar, and operates the Gerald C. Wilson Auditorium. Current Initiatives: • Public access to KHS during phased construction and renovation • Revision of Community Schools' use agreements to include new high school areas • Assist in planning of future repairs and upgrades to the Gerald C. Wilson Auditorium 18 SECONDARY SCHOOLS Kodiak High School Bill Watkins, Principal Dawnn Catt, Assistant Principal Kodiak High School builds and implements a budget based on a common aim shared by our students, staff, and community. AIM: `Increase student successes and decrease student failures, without the loss of enthusiasm for learning." The programs listed below have a direct impact on our aim to connect all students to success in high school and post- secondary training. • Competency based education o To change the current system of "Time is the constant, Learning is the Variable" to "Learning is the constant, Time is the Variable." This requires professional development outside of the regular instructional day. Professional development and training is vital to the success of improving instructional delivery and student learning. • Career Academy /Pathway Model o The career academy /pathway model requires KHS to offer courses and hire teachers to deliver the necessary instruction for students to pursue their chosen career(s). A decrease in funding often results in a decrease in staffing. A decrease in staffing results in fewer course offerings to prepare students for particular careers beyond high school. • Career Technology Education (CTE) o Programs to provide students the necessary skills for a variety of careers beyond high school. Federal mandates require us to offer core academic subjects. Federal mandates do not require we offer a CTE program. CTE programs will be cut long before core academic subjects. • Activities and Clubs o Research has proven that students involved in any extracurricular activity in high school have significantly fewer unexcused absences; three time as many participants have a grade -point average higher than 3.0; 50 percent more achieve the highest quartile on math and reading assessments; and 20 percent more are expected to earn a bachelor's degree or higher. • Visual and Performing Arts o Research shows that students who report consistent high levels of involvement in instrumental music over the middle and high school years show significantly higher levels of mathematics proficiency by grade 12. This observation holds true regardless of a student's economic status. Their continues to be a direct correlation between music and art education that aids not only student achievement but the actual skills that students learn and need for careers beyond high school. 19 • Technology for the 21 Century Skills • Alternative choices for an education o Learning Center and Learning Cafe Kodiak Middle School Ron Bryant, Principal Kendra Bartz, Assistant Principal Kodiak Middle School serves grades 6 -8 and strives to meet the needs of the adolescent learner. The middle grades are a time when students are experiencing vast mental, physical, social, and psychological development. Parents often wonder who the stranger is in their home, but the staff at KMS understand your student's developmental period and work to meet their needs. Current Initiatives: • Advisory drop -out prevention • KMS continues to use the 16 Characteristics of Highly Effective Middle Schools as a model of what we do for our staff and students • KMS has implemented Math intervention programs as a means to help more students become proficient o Navigator o Ramp -Up o IXL • Professional development o Step Up to Writing o Connected Mathematics Programs o Writing across the curriculum 20 ELEMENTARY SCHOOLS Elementary students have the opportunity to participate in many activities over the course of the year. Student involvement opportunities, include spelling bee, geo bee, student council, meaningful work program, battle of the books, art shows, garden club, DARE program, water safety program, orchestra and band groups, food drive, Christmas donations, Coho Carnival, tide pooling, outdoor education, PTA family fund nights, engineering unit of study, peer mediation groups, farm to school program, membership in alliance for healthier generation, and the School Board page program. Common Initiatives: • Lindamood -Bell project (reading intervention) • Strength in Number (math recovery project) • Standards based instruction through Pinnacle Software • 21 Century Classroom (integrating technology into instruction) East Elementary Paul Kubena, Principal • Life Skills Program o The Life Skills Program at East provides a focus on everyday skill development for moderately to severely disabled Special Education students in grades K -5. Such skills include, but are not limited to, personal and social skills, hygiene, independent life skills, and functional academics. These skills are essential for this population of students to learn providing the basis for school activity and aiding in their successful transition and success • STEAM Celebration o Science, Technology, Engineering, Arts, and Math (STEAM) focus throughout curriculum. The school celebrates an all -day open house featuring individual and group student projects within these various content areas. An elementary forensics competition is also featured certain years on a rotating basis. • Career Fair o This is a Career Technology Education celebration at the elementary level with East School community members and parents holding a night of "career discovery." Parent volunteers set up stations throughout the school for kids to visit. They provide the opportunity for Q & A sessions telling students about their respective career field and what they needed to learn in school in order to be successful. • Experiential Discovery & Outdoor Education o Fifth grade students embark on a three day and two night adventure learning experience on Woody Island. Members of the Coast Guard, Fish and Game, Audubon Society, and Kodiak Arts Guild all volunteer to provide students with life long memories as they explore: camping, survival skills, Geo- caching, tide pooling, sketching and plant and bird identification. 21 Main Elementary Nancy Moon, Principal • Addressing the needs of our students learning English as another language o WIDA assessment; English Language Acquisition Program; ACCESS Assessment; Imagine Learning English. • Science Technology Engineering, Arts, and Math (STEAM) focus throughout and across curriculum. • Various Artists in Residences; Introduction to Engineering; Lego Robotics; Science and Engineering Exploration; IXL Math; Math Boosters; Reading Counts /SRI and Daily 5 • Experimental Discovery & Outdoor Education o Grade level specific for tide pooling; Salmon Life Cycle inclusive of salmon life systems, dissection, rearing salmon, sustainability of habitat; Woody Island Outdoor school; Ocean Connectors Program; Food to Table gardening; Following the tulips; • Community Partnerships o Jr. Achievement presentations; Bayside Fire Station; Dental Hygienists; Big Brother Big Sister Mentors; Cadet Teachers; High School Art Partners focused on available careers in the field of Art; • Character Counts; Positive Behavior Support; Peer Mediators; Active Student Government; Monthly School Assemblies • Recycling o Recycling of Cartridges for All of Kodiak; • Scholarship award to local student from funds raised through School Store North Star Elementary Janel Keplinger, Principal • Science, Technology, Engineering, Arts, and Math (STEAM) focus across the grade levels. • Step Up to Writing o A focus on writing instruction and progress monitoring across the grade levels. All teams integrating strategies to facilitate writing achievement. • Alaska 2012 o A Classroom without Walls- Our 5th graders will travel to the peninsula to attend the Alaska Marine Coastal laboratory, the Sea Life Center and spend time with our "sister" school in Homer. (This is our first expedition) 22 • Response to Intervention (RTI) o Our staff and specialists are working to integrate the many pieces of data to evaluate our progress and to determine appropriate interventions. Our resource and behavior classes are working together to maximize our resources. • Arts o We have scheduled our Artist in Residence and have added an artist to our Family Activity Night. • Pods o Our 4th and 5th grade level team has implemented a "pod" structure to address the diverse needs of their students. Students move from class to class to receive their math, reading and writing instruction. • Career focus o We are participating in the Jr. Achievement program, 5th grade work keys and the Big Brother /Big sister program. We are examining the many ways that we integrate career awareness, which will give us a chance to expand those opportunities. Peterson Elementary Beth Cole, Principal • Intervention o Early Intervention for students through response to intervention, developmental preschool program, autism awareness program and our resource program. • Celebrating the Arts o Enrichment opportunities for all students to explore rhythm, music and dance through our humanities program. Multiple art opportunities throughout the year hosted by artist, teachers and volunteers. Art celebrations featuring student work; Humanities dance with St. Innocents Academy, Spring art walk, and local artist in residence program. • Technology integration into daily schedules using: o IXL math (for intervention and acceleration), o Reading Counts /SRI (Reading comprehension) o Daily 5 instruction (Language Arts instruction) o Multimedia programs (iMovie, digital storytelling, spelling city, Google sketch up, Colonial Williamsburg, Schoology, brain pop, RAZ kids) 23 K -12 SCHOOLS Rural Schools Phil Johnson, Principal Stephen Scarpitta, Principal (Old Harbor) The Kodiak Island Borough School District's rural schools program is comprised of 8 schools which are located in: Akhiok, Karluk, Larsen Bay, Ouzinkie, Port Lions, Danger Bay, Chiniak, and Old Harbor. Our collective belief is that rural school students should be engaged in programs (academic, career and technical education, and extra - curricular) of the highest caliber. Programs are rigorous, diverse, and driven by student defined needs as they pertain to their Personal Learning Plans (PLP). To that end, our rural school academic and athletic program offerings are similar across the Island, as the 'one school concept' becomes the standard. Students in kindergarten through twelfth grade are engaged in core programs that are both authentic and rigorous. Over the last three years, in close cooperation with Kodiak High School, a virtual learning program has introduced highly qualified instruction to high school students in the areas of math, science, language arts, and music. Students in Rural Schools are now afforded the opportunity to take upper division courses such as Algebra II, Pre - Calculus, Chemistry, Advanced Composition, and Literature. Additionally, students in junior high are now on track with their national counterparts as they register for Pre - Algebra and Algebra I. Other virtual offerings include Natural Resources, Biology, Anatomy, Physiology, Alutiiq Language (K -12), and Music. Of particular note, is the fact that KIBSD's Virtual Learning Program has twice been nominated by GCI for the prestigious Sylvia Charp Award. The Sylvia Charp Award is intended to nationally recognize individual school districts for their innovative, district -wide use of technology. Moreover, KIBSD's virtually learning program has been recognized nationally in an issue of T.H.E. Journal, a national publication whose purpose is to improve and advance the learning process through the use of technology. While maintaining a strong focus on core academic rigor, efforts are made to embrace local culture and integrate place -based learning at every opportunity. Expanding the worldview of all our children is a priority. This is currently accomplished by infusing diverse learning experiences that build an applied knowledge base that then feeds our children's vision of life in the future. To that end, we are developing a variety of Career and Technical Education programs such as Welding, Carpentry, Culinary Arts, Small Engines, and Business Education. Rural students are also afforded the opportunity to participate in intensive learning experiences that emphasize Welding, Math, Career Development, Leadership, and Writing for Publication. Extra- curricular activities include cross - country, archery, marksmanship, volleyball, basketball, wrestling, Native Youth Olympics, and track. 24 BASIS OF ACCOUNTING Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis, revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, expenditures related to compensated absences and claims and judgments are recorded only when payment is due. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e. revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in fund balances. FUND TYPES Governmental Funds Governmental fund operations are focused on the measurement of the sources and flow of current financial resources. This measurement is unique in that generally only current expendable financial resources are accounted for in this group. Governmental funds consist of the following fund types: • General Fund o The general School District activities are recorded in the General Fund. The revenues of the General Fund are derived primarily from the Kodiak Island Borough, allocations received from the State of Alaska, and the United States government. Primary expenditures in the general fund are made for student instruction, operation of plant, and administration. • Special Revenue Funds o These funds account for revenues from specific revenue sources including food sales, transportation, grants from the State of Alaska and United States government, and transfers from the General Fund designated to finance particular functions and activities. • Capital Projects Fund o This fund type is used to account for capital outlays such as moveable equipment and furnishings for new and remodeled schools. All costs associated with construction, major maintenance, remodel work, and renovations are accounted for by the Kodiak Island Borough. 25 Fiduciary Funds This fund category is used to account for those assets which the District holds on behalf of others as their agent. This fund type is custodial in nature (assets equal liabilities) and does not involve measurement or results of operations. • Student Activity Fund o The Student Activity Fund accounts for a school's activity accounts. These funds account for student fundraised monies (i.e. athletics, student clubs). As such, students must authorize expenditures to be paid from these funds. 26 BUDGET PROCESS The budget process is governed by local ordinances and policies. In addition to submitting a local funding request to the Borough by April 30, the approved budget is due to DOEED by July 15. To effectively meet these deadlines and ensure a meaningful budget process, KIBSD values and encourages community feedback. Public Input KIBSD is continually seeking input on the budget, program offerings, and meeting the needs of stakeholders within the community. Because this feedback is critical to the budget development process, KIBSD supports open communication on several levels. First, the community is encouraged to participate in the District's strategic planning meetings — held in October of each year. During these forums, needs assessment information is distributed to attendees and open dialogue, concerning the District's progress on specific initiatives, ensues. This is a great opportunity to be heard, and to vocalize whether or not you support the direction the District is taking on any particular initiative. While strategic planning meetings allow for a town hall discussion, KIBSD also supports online surveys, blogs and discussion boards. If your schedule does not afford you the opportunity to attend a strategic planning meeting, these online offerings are an excellent alternative. KIBSD hosts informative discussions on Facebook and Twitter. Meanwhile, the Superintendent provides direct communication opportunities through his own blog. All of these social networking opportunities can be accessed on the School District's homepage at www.kibsd.org. Lastly, once the preliminary budget has been presented to the public in January, there is an opportunity for public comment during budget hearings scheduled at each Board of Education work session and regular meeting. During the regular meetings, community comments can be made publicly in the Borough Chambers or telephonically. Times and dates for the School Board's work sessions and regular meetings are advertised in the Kodiak Daily Mirror. Regular meetings are broadcast on KMXT 100.1 FM. Follow KIBSD on... facebcck two &ka.P Slogger - 27 Budget Calendar September 2011 S M T W T F S 1 2 3 4 5 6 7 8' 9 10 11 12 13 14.15 16 17 18 19 20,21 22 23 24 25 26 27 28' 29 30 October 2011 S M T W T F S 1 2 © 4 5 6 7 8 3rd - 1st Day of 20 day enrollment count period 9 10 11 12113 14115 13th & 14th - Needs Assessment /Strategic Planning Community Meeting 16 17 18 19 20 21 22 23124 25 26 27128 29 24th - Report Card to the Public 30 31 28nd - Twenty day count period ends November 2011 S M T W, T F S 1 2 3 4 5 4th - FY13 Projected Enrollment Report to DOEED 6 7 8' 9 10 11 12 13 14 15 16 17 18x19 19th - Board Goal Setting (Board Retreat) 2017 22. 23 24 25 26 21st - Strategic Plan Approved by BOE 27 28 29 30 December 2011 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 1213:14 15 16 17 18 19 '20, 21 22 23 24 25 :26'27128 29 30 31 January 2012 S M T' W • T F S 1 2 3! 4 5 6 7 8 9 10i11'12 13 14 15 16 17,18 192021 22 23241 25 26 271 28th - Preliminary Budget Presented to School Board 29130, 31 ! I 28 February 2012 S M T W T F S 1 2 3 4 51 6 7 8 9 10 11 6th - Public Hearing / Budget Analysis 12 13 14 15 16 17 18 19120 21 22 23 24 25 20th - Public Hearing / Program Presentation 26 27 28 29 March 2012 S M T W T F S 1 2 3 4151 6 7 8 9 10 5th - Public Hearing / Budget Analysis 11 12 13 14 15 16 17 181191 20 21 22 23 24 19th - Public Hearing / Program Presentation 25 26 27 28 29 30 31 April 2012 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 9th - Public Hearing / Budget Analysis 15 16 17 18 19 20 21 16th - Public Hearing / Budget Adoption / Board Presentation to Public 22 23 24 25 26 27 28 29E31:11 30th - Approved Budget Due to Assembly May 2012 S M T W T F S 1 2 3 4 5 6 7 8 91 101 11 12 10th - Board Presentation to Assembly* 13 14 15 16 17 18 19 20 21 22 23124125 26 24th - Assembly to Approve Local Contribution* 27 28 29 30 31 June 2012 S M T W T F S 1 2 31 41 5 6 7 8 9 4th - Board to Discuss any Further Changes to Budget 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 *All dates referring to Borough Assembly meetings are subject to change. The budget calendar is driven by both Borough ordinance and State statute. These laws require that a school district's budget be approved by the respective governing bodies prior to final submission of the operating budget to DOEED. 29 Relevant Statute Alaska Statute Sec. 14.14.060. Relationship between the borough school district and borough; finances and buildings. (c) Except as otherwise provided by municipal ordinance, the borough school board shall submit the school budget for the following school year to the borough assembly by May 1 for approval of the total amount. Within 30 days after receipt of the budget, the assembly shall determine the total amount of money to be made available from local sources for school purposes and shall furnish the school board with a statement of the sum to be made available, the amount requested in the budget is automatically approved. Except as otherwise provided by municipal ordinance, by June 30, the assembly shall appropriate the amount to be made available from local sources from money available for the purpose. Relevant Borough Code KIB Code Sec. 3.15.030 (b) The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message. Relevant Policy Budget BP 3100 The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual budget which is compatible with District goals and objectives. The District budget shall be prepared annually from the best possible estimates of revenues and expenditures. The Superintendent or designee shall determine the manner in which the budget shall be prepared and shall schedule the budget adoption process in accordance with legal time requirements. A public hearing shall be held prior to the adoption of the budget or a revised budget. In order to receive public input early in the budget preparation process, members of the community and staff shall review the proposed budget at regular intervals during its preparation and shall report its findings and recommendations to the Board. 30 FINANCIAL SECTION Kodiak Island Borough School District Projected FY 13 Enrollment Figures Based on October 3, 2011 To October 28, 2011 Count t-iudrdi tE133 Da WEN M0:1:11 I2m1S IS U 6 9i 61 0 LO V Ll3 9) IP) 581 51'4 11:1E11 (ers2rirclra I1=1101 IZTfd10T:Tii Akhiak 300 1.00 - 2.00 - 2.00 1.00 2,00 2.0 - 2.00 1.00 1.00 17.00 1.00 1.00 17.00 Big Sandy - _ _ - _ _ Chiniak 1.00 1.00 3.00 - 3.00 2.00 2.00 1,00 2.00 - - 15.00 - 1.00 16.00 Danger Bay 1.00 2.00 - 2.00 2.00 1.00 - - 1.00 3.00 - - 1.00 13.00 1.00 2.00 14.00 Karluk - 2.00 2.00 1.00 3.00 - 2.00 1.00 - 2.00 - 3.00 - 16.00 - - 16.00 Larsen Bay 1.00 1.00 - - 2.00 3.00 - 1.00 - 1. 2.00 - - 11.00 - 1.00 12.00 Old Harbor 2.00 4.00 1.75 1.00 1.00 3 .75 2.00 3.00 4.00 4.00 6.00 3.00 2.00 37.50 2.00 4.00 39.50 Ounnkie 4.00 1.00 3.00 4.00 3.00 1.00 1.00 - 4.00 4.00 2.00 5 55 1.00 33.55 1.00 3.00 35.55 Port Lions 4.00 1.00 2.00 3.00 2.00 - 1.00 3.00 1.00 2.00 3.00 3.00 1.00 26.00 1.00 1.00 26.00 Peterson 10.13 42.54 39.95 25.50 41.75 28.25 35.00 _ -_ _.. -. ._..._. _. -.. _.. _ - __. -__.. .___._ __ 223.12 45.13 58.14 236.13 Main 47.25 28.40 39.00 36,00 36.00 37.00 223.65 37.00 39.63 226.28 East 51.25 52.45 45.25 55.00 67.20 53.00 _ _ .... 324.15 53.00 43.81 314.96 North Star 38.00 44.00 30.45 31.00 42.25 31,00 216.70 31.00 31.63 217.33 Kodiak Middle . ,, ___ ., _ .._ . _ . . 167.25 170.00 160.25 - _ - 497.50 160.25 156.00 493.25 Kodiak High _ - . _ _ - 188.95 205.45 167.55 194.00 755.95 194.00 175.25 737.20 Correspondence 8.00 10.40 14.00 10.00 9.00 13.50 7.00 17.50 4,00 2,00 7,00 3.00 3,00 108.40 3.00 5.33 110.73 Grade Total 10.13 203.04 188.20 165.95 186.75 198.70 182.25 183.25 198.50 178.25 206.95 227.45 186.10 203.00 2,518.52 529.38 522.79 2,511.93 31 KIBSD FY13 FOUNDATION FORMULA ESTIMATE 1/6/2012 Projected Enrollment Based On Actual From October 2011 Twenty Day Count Enrollment Figures ADJUSTED SCHOOL Estimated 20 Day Enrollment FORMULA ADM Akhiok 17 39.6 39.60 Chiniak 16 39.6 39.60 Danger Bay 14 39.6 39.60 Kaduk 16 39.6 39.60 Larsen Bay 12 39.6 39.60 Old Harbor 40 55.80 + (1.49'(40 -30)) 70.70 Ouizinkie 36 55.80 + (1.49*(36-30)) 64.74 Port Lions 26 39.60 + (1.62 *(26 -20)) 49.32 East 315 326.10 + (.97 *(315 -250)) 389.15 Main 226 218.10 + (1.08*(226-150)) 300.18 North Star 217 218.10 + (1.08 *(217 -150)) 290.46 Peterson 236 218.10 + (1.08 *(236 -150)) 310.98 KMS 493 471.6 + (.921493 -400)) 557.16 KHS /Learning Center 737 471.6 + (.92 *(737 -400)) 781.64 2,401.00 3,012.33 IRPan -o a tor y1) I Total After Adjustment for District Cost Factor 3,882.89 pecia Mabl 924 Total After Adjustment for Special Needs Factor 4659.47 Vo as i.nal ZitirionTF.a tor 9� Total After Adjustment for Voc Ed Funding Factor 4,706.06 Speciai) Intensive 5actor (V3222 338' Adjusted Students + Special Education 5,044.06 orrespon•ence (1U°.80) 88_8 Total District Adjusted ADM 5,132.86 Base Student Qlloc'ation Valu . 5680' Basic Need $29,154,645 Required Local Effort (.004 1,157,496,100) (936,735,100 +220,761,000) $4,629,984 (1,378,257,100 - 936,735,100 = 441,522,000' .5 = 220,761,000) Estimated Impact Aid Received $1.919,431 Impact Aid Percentage ($4,629,984/$10,359,350) 44.69% Deductible Impact Aid (($1,919,431 *.90)'.4469) $772,014 Regular State Aid FY 12 $23,752,647 32 kr 77, >w v STATE OE ALASKA DEPARTMENT OF - COMMERCE Scan Parnell, Governor � COMMUNITY AND Susan K. Bell, Commissioner .. � ` 1 - ECONOMIC DEVELOPMENT Scott Ruby, Director p ° r ° ":.."�""' �. Division of Community and Regional Affairs n : f .ty F 1 October 1, 201 1 CERTIFIED /RETURN RECEIPT REQUESTED Ct l '� ` X F` 7010- 2780 - 0000 -5221 -1781 Superintendent Stcwart McDonald Kodiak Island Borough School District 722 Mill Bay Road Kodiak, AK 99615 RE: 2011 FULL VALUE DETERMINATION Dear Superintendent McDonald: As required by AS 14.17.510 (Public Schools Foundation Program), the Department of Commerce, Community, and Economic Development has determined that, as of January 1, 2011, the full and true value of taxable real and personal property within your municipality is as follows: Real Property: $ 1,060,389,700 Personal Property $ 317,867,400 State Assessed Property (AS 43.56): $0 TOTAL: $ 1,378,257,100 This full value determination may be appealed administratively by you within fifteen (15) days of receipt of this notice under the provisions of 3 AAC 130.092. In addition, AS 14.17.510 also allows for judicial review of the determination. If you have any questions concerning this full value determination for 2011, please contact our office at 269 -4605. Sincerely, Steve Van Sant State Assessor 550 W. 7th Avenue, Suite 1770, Anchorage, Alaska 99501 -3510 Telephone: (907) 269 -4580 Fax: (907) 269-4539 Text Telephone: (907) 465 -5437 Email: questions(nlalaska.gov WebsitAttp : / /www.commerce.alaska.gov /dca/ KODIAK ISLAND BOROUGH SCHOOL DISTRICT Borough Revenue Cap Estimate FY 2013 Required and Maximum Contribution Estimates 1 QM) ( t31J BSAVCO$5,6803OW021.289 Required FY 13 Contribution Options (The Lesser of the Following Two) A. 2019 Full Tax Value B J f ills a $1 W,496,100T00 a .004 a $4 629T984 B. FY 12 Basic Need x .45% = $28,716,774.00 x .45% = $12,922,548 Additional Allowable Local FY 11 Contribution Options ( The Greater of the Following Two) I ag3 €f? Basic BO Ie 81 54,645.00 F323e $6,705J568 8..002 of 2011 Tax Base = $1,157,496,100.00 x .002 = $2,314,992 Maximum Local Contribution Allowable FY 13 ( The Sum of the Following Two) Required Local Contribution = $ 4,629,984 Additional Allowable Local = $ 6,705,568 Need ( • I owa.le •ontn.ution Oirdca2tat4 Projected KIB Support FY 13 $ 10,455,357 Amount Below Cap FY 13 $880,195 Calculation of Full Taxable Value Used 2011 Full Value $ 1,378,257,100 1999 Full Value $ 936,735,100 Increase $ 441,522,000 One Half of Increase $ 220,761,000 1999 Full Value $ 936,735,100 One Half of Increase $ 220,761,000 Full Value Used $ 1,157,496,100 34 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 BUDGET Local Support History Information Supplied from KIBSD Annual Audits Fiscal Year -to -Year Amount Below Percent Year Appropriation In -Kind Local Support Difference Max Allowable the Cap of Max 2000 $ 5,556,310 $ 774,452 $ 6,330,762 $ (167,148) Actual 7,677,799 1,347,037 82% 2001 $ 5,996,440 $ 683,261 $ 6,679,701 $ 348,939 Actual 7,887,386 1,207,685 85% 2002 $ 6,331,440 $ 774,854 $ 7,106,294 $ 426,593 Actual 8,139,331 1,033,037 87% 2003 $ 6,626,440 $ 955,548 $ 7,581,988 $ 475,694 Actual 8,008,468 426,480 95% 2004 $ 7,049,645 $ 945,395 $ 7,995,040 $ 413,052 Actual 8,188,968 193,928 98% 2005 $ 7,491,892 $ 840,548 $ 8,332,440 $ 337,400 Actual 8,470,942 138,502 98% 2006 $ 7,794,690 $ 837,750 $ 8,632,440 $ 300,000 Actual 9,045,101 412,661 95% 2007 $ 7,775,801 $ 895,459 $ 8,671,260 $ 38,820 Actual 9,663,496 992,236 90% 2008 $ 8,482,554 $ 937,858 $ 9,420,412 $ 749,152 Actual 9,624,522 204,110 98% 2009 $ 9,270,768 $ 972,850 $ 10,243,618 $ 823,206 Actual 10,243,618 - 100% 2010 $ 9,343,500 $ 946,850 $ 10,290,350 $ 46,732 Actual 10,612,781 322,431 97% 2011 $ 9,494,388 $ 780,962 $ 10,275,350 $ (15,000) Actual 11,016,766 741,416 93% 2012 $ 9,481,000 $ 769,350 $ 10,250,350 $ (25,000) Budgeted 11,098,280 847,930 92% 2013 $ 9,553,507 $ 901,850 $ 10,455,357 $ 205,007 Budgeted 11,335,552 880,195 92% $12,000,000 r I- _ r I I $10,000,000 r f • Local Support $8,000,000 r I ' r o Max Allowable I $6,000,000 $4,000,000 - - $2,000,000 T - 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 35 REVENUE DESCRIPTION FY10 FY11 BEGINNING WINTER REVISED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 BUDGET BUDGET BUDGET LOCAL REVENUE SOURCES: Annual Appropriation 9,350,269 9,494,388 9,481,000 9,481,000 9,553,507 In -kind Services 940,081 780,962 769,350 769,350 901,850 Use of Facilities 42,715 54,561 80,000 80,000 65,000 AcademicAthletic Fees 11,050 11,100 10,000 10,000 11,000 Village Rent 2,875 5,500 9,000 9,000 6,000 Use of Fund Balance: Designated /Undesignated - - 631,470 631,470 - Prior Year Encumbrances - - - 259,949 - Other 4,037 69,896 10,000 10,000 10,000 E -Rate Reimbursements 658,258 1,120,715 1,231,300 1,231,300 1,256,640 Sub -total Local Sources 11,009,285 11,537,122 _ 12,222,120 12,482,069 11,803,997 STATE SOURCES: Foundation 22,179,252 23,398,575 24,239,520 23,465,985 23,752,647 State Military Contract 879,582 879,582 879,582 879,582 879,582 Quality Schools 78,032 80,389 81,957 80,892 82,126 Supplemental State Aide 425,298 425,298 - TRS On Behalf 4,263,118 4,186,481 5,033,697 5,033,697 6,484,242 PERS On Behalf 318,193 487,595 552,583 552,583 872,446 Other State Revenue 911 - - - - Sub -total State Sources 27,719,088 .29,032,622 31,212,637 30,438,037 32,071,043 FEDERAL SOURCES: Impact Aid - Military (thru State) 1,787, 991 1,971,706 1,650, 000 1,950,000 1,950,000 Impact Aid - Military Spec Ed (thru State) 19,240 24,834 50,000 50,000 25,000 Department of Defense 114,479 95,162 104,821 104,821 100,000 Medicaid Contract 16,189 75,000 - - Impact Aid-Direct - 1,676 18,360 18,360 2,000 Impact Aid-Special Ed. - - 1,898 1,898 - Sub -total Federal Sources 1,921,710 2,109,567 1,900,079 2,125,079 2,077,000 OTHER SOURCES: Indirect Cost Factor 364,535 182,108 250,000 250,000 234,326 Sub -total Other Sources 364,535 182,108 250,000 250,000 234,326 TOTAL REVENUE 41,014,618 42,861,419 45,584,836 45,295,185 46,186,366 1 1 1 36 FY13 Preliminary Budget January 28, 2012 OBJECT SUMMARY WINTER DESCRIPTION FY10 FY11 BEGINNING REVISED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 BUDGET BUDGET BUDGET Superintendent 130,625 134,544 127,205 131,021 131,021 Asst. Superintendent 119,016 153,648 126,208 121,568 123,192 Principal - Asst. /Head Tchr 1,131,374 1,194,041 1,205,669 1,024,350 1,030,712 Managers /Directors - Cert. 359,249 367,344 265,100 257,730 259,380 Teachers 11,716,543 12,146,196 12,446,331 12,101,390 12,530,844 Specialists - Cert. 1,171,901 1,332,075 1,472,154 1,535,730 1,621,090 Extraduty Pay - Cert. 117,913 136,320 117,472 117,472 120,310 Sub - total Certificated Salaries 14,746,621 15,464,168 15,760,139 15,289,261 15,816,549 Managers /Directors - Class. 196,312 227,730 233,856 147,851 115,768 Board Stipends 12,000 12,000 12,000 12,000 12,000 Aides 1,384,437 1,406,758 1,261,193 1,396,251 1,456,857 Support Staff 2,080,605 2,274,453 2,436,778 2,459,231 2,589,359 Specialists/TEA's - Class 40,995 34,409 - - 20,000 Maintenance /Custodial Staff 1,283,255 1,284,329 1,315,798 1,330,309 1,368,925 Extraduty Pay - Class. 71,182 83,725 61,906 61,906 68,740 Overtime 159,507 136,980 125,679 125,679 148,339 Substitutes/Temporary 240,097 282,548 247,232 247,232 251,475 Sub - total Classified Salaries 5,468,390 5,742,932 5,694,442 5,780,459 6,031,463 Salary/Benefit Contingency 569 - 219,647 - 213,249 Insurance - Health & Life 3,476,420 4,714,171 5,723,670 5,548,683 6,155,991 Unemployment Insurance 76,083 53,596 56,861 57,963 60,195 Worker's Compensation 297,323 326,965 279,280 279,460 336,482 Fica /Medicare Contribution 617,090 648,661 648,024 651,323 676,100 TRS 6,114,878 6,123,303 7,012,440 6,953,300 8,470,066 PERS 1,422,544 1,620,338 1,735,471 1,756,107 2,122,739 Other Employee Benefits 198,054 220,817 186,850 186,850 186,850 Sub - total Fringe Benefits 12,202,961 13,707,851 15,862,243 15,433,686 18,221,672 Life Guard Services 4,486 6,037 10,250 12,250 12,250 ProfI/Technical Services 448,910 673,946 227,604 441,499 267,000 Inkind Services 940,081 780,962 863,350 863,350 901,850 Staff Travel /Perdiem 260,761 278,424 281,684 290,441 304,479 Student/Chaperone Travel 32,198 14,955 17,885 16,372 17,430 Extra Curricular Travel 380,334 348,517 287,590 306,676 297,581 Electricity 964,220 1,009,618 1,158,700 1,171,862 1,100,125 Fuel Heating & Cooking 849,748 963,290 1,214,426 1,180,275 1,227,603 Water & Sewer 128,680 137,272 138,662 140,043 150,106 Garbage 126,485 133,484 148,530 151,857 173,610 Communications /Postage 927,091 1,515,726 1,618,490 1,558,856 1,633,753 Other Purchased Services 505,897 670,139 538,881 578,943 487,675 Student Catastrophic Liability I 2,224 3,089 2,455 3,031 2,505 Supplies /Media/Materials 914,856 1,387,055 883,038 970,701 1,097,430 Maintenance Supplies 187,760 171,656 190,000 190,000 194,000 Janitorial Supplies 44,520 84,155 75,400 66,426 82,000 Gas & Oil (Vehicles) 12,603 20,316 23,000 25,451 26,600 Other Expense 142,305 116,091 116,699 124,759 126,739 Building Improvements 1,384 19,454 30,000 30,000 30,000 Equipment 679,719 1,317,903 256,368 237,762 205,868 Transfers to Other Funds 266,974 159,582 185,000 431,225 740,093 Sub - total Non - Personnel Costs 7,854,696 9,783,806 8,268,012 8,791,779 9,078,697 Total General Fund 40,272,668 44,698,757 45,584,836 45,295,185 49,148,381 37 FY13 Preliminary Budget January 28, 2012 NON - PERSONNEL SUMMARY BY SITE DESCRIPTION FY10 FY11 BEGINNING WINTER REVISED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 BUDGET BUDGET BUDGET Secondary Kodiak High School 1,182,865 1,276,934 1,417,166 1,358,435 1,427,378 Community Swimming Pool 63,273 91,420 100,750 118,210 118,906 Correspondence Study 135,312 121,656 80,940 125,272 206,500 Kodiak Middle School 329,663 342,356 419,736 441,037 448,332 Elementary East Elementary 170,867 215,351 249,585 259,651 259,752 Main Elementary 148,665 167,923 196,462 194,226 202,174 North Star Elementary 143,027 166,513 194,885 215,536 203,862 Peterson Elementary 149,039 169,286 191,027 173,616 185,639 Villages Akhiok School 64,145 73,028 82,822 82,362 85,238 Chiniak School 2,053 21,674 36,348 34,388 28,259 Danger Bay School 15,927 17,680 27,148 21,935 19,302 Karluk School 126,393 53,998 151,055 137,072 122,012 Larsen Bay School 88,909 94,154 119,124 110,173 98,616 Old Harbor School 117,992 133,517 159,626 159,903 145,620 Ouzinkie School 101,420 99,150 137,198 153,158 125,104 Port Lions School 78,620 104,978 114,614 91,012 85,126 Village -Wide Office 614,109 1,094,525 1,089,804 1,094,034 1,200,443 District -Wide D/W Neg. Fringe Benefits 73,740 42,776 46,527 46,527 46,527 District -Wide Services 87,846 398,022 103,657 145,512 526,945 Auditorium 68,390 78,240 98,023 101,603 94,617 Technology 628,521 1,760,524 505,000 458,704 255,000 Quality Schools 21,997 13,747 99 10,000 11,452 Special Services 647,302 993,874 588,490 739,102 588,490 Board of Education 141,336 129,246 105,399 105,399 127,750 Central Administration 311,111 387,859 318,587 393,796 338,587 Business Operations 506,170 267,549 351,240 357,085 402,273 Maintenance & Operations 1,569,031 1,308,244 1,197,700 1,232,806 984,700 Other 266,974 159,582 185,000 431,225 740,093 Total General Fund 7,854,696 9,783,806 8,268,012 8,791,779 9,078,697 38 FY13 Preliminary Budget January 28, 2012 SUMMARY BY FUNCTION DESCRIPTION FY10 FY11 BEGINNING WINTER REVISED RECOMMENDED ACTUAL ACTUAL FY2012 FY2012 FY2013 BUDGET BUDGET BUDGET Regular Instruction 15,827,774 17,953,747 17,651,864 17,657,912 19,492,738 Vocational Instruction 752,385 778,581 867,502 812,866 837,736 Correspondence programs 481,243 600,036 583,843 539,280 642,355 Gifted Talented 251,533 206,540 220,454 270,675 275,302 Bilingual /Bicultural 1,060,903 1,109,660 1,201,537 1,195,725 1,214,033 __-_ 222_2 .2.22.2. _ _ __ 222 Instruction 18,373,838 20,648,564 20,525,200 20,476,458 22,462,164 _ __ Special Education - Instruction 3,600,948 3,795,837 3,913,992 3,650,850 4,106,445 Special Education- Support Services 1,933,312 2,198,407 2,379,609 2,208,813 2260,571 Support Services- Pupils _ _1,263,937 _ 1,400,309 1,612,171 1,540,427 1,616,788 Support Services- Instruction 1,259,121 2,683,232 2,671,320 2,985,173 3,489,666 _______ .__ _ .22 _ _. __ _ _ _ _._._______.. __ _ _ _ __ _ - _ School Administration 1,858,996 2 1,968,544 _ 2,050,013 1,784,148 1,8_ 44,807 School Admin- Support Services _ 870,996 956,017 1,011,257 1,132,882 _ _ _ 1,200,030 . District District Administration 1,337,877 1,426,967 1,266,963 1,228,667 1,343,848 District Administration- Support Services 2,771,859 2,437,349 2,584,767 2,604,817 2,919,447 Maintenance and Operations 5,900,929 _ 6,162,616 6,680,296 6,56 Student Activities 833,880 861,333 704,248 691,708 701,089 Student Transportation Contribution - - - 234,155 540,093 __ 2222__ Transfers to Other Funds 222 ___ 266,974 159,582 185,000 197,070 200,000 total 40,272,668 44,698,757 45,584,836 45,295,185 49,148,381 39 FY13 Preliminary Budget January 28, 2012 Page is intentionally left blank. KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location 'FUND 1100 General Fund FUNCTION 100 Instruction Sum of AMOUNT OBJECT 310 Certificated 320 Non - Certificated 360 Employee 380 Housing 390 Transportation 410 Professional and LOCATION 420 Staff Travel Salaries Salaries Benefits Allowance / Subsidy Allowance Technical Services 110 Kodiak High School 2,934,771 154,823 1,269,785 - - - 3,000 117 Correspondence 62,581 98,619 89,228 - - 20,000 2,000 120 Kodiak Middle School 1,883,025 91,535 723,801 - - 250 - 240 East Elementary 1,269,676 111,080 617,364 - - 3,500 - 250 Main Elementary 1,212,694 153,547 657,532 - - - - 260 North Star Elementary 1,046,835 97,491 487,545 - - - - 270 Peterson Elementary 858,412 84,979 309,611 - - - - 360 Akhiok School 114,222 42,294 85,752 - - - - 362 Chiniak School 132,164 14,810 74,791 - - - - 364 Danger Bay School 122,537 15,527 62,269 - - - - 366 Karluk School 134,790 18,247 46,144 - - - - 369 Larsen Bay School 123,412 6,077 46,661 - - - - 371 Old Harbor School 196,933 30,207 124,214 - - - - 373 Ouzinkie School 261,265 27,736 120,846 - - - - 375 Port Lions School 183,367 50,115 128,543 - - - - 380 Village Wide Services - - - - - - - 410 D/W Negotiated Fringe Benefits - - 4,732,191 96,000 21,600 - - 450 District Wide Services 134,886 1,567 49,357 - - 34,000 1,000 459 Technology Services - - - - - - 5,000 492 Special Services - - - - - - 2,000 Grand Total . - - 10,671,570 998,654 9,625,634 96,000 21,600 57,750 13,000 40 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location (FUND FUNCTION Sum of AMOUNT LOCATION 425 Student Travel 430 Utility Services 440 Other Purchased 450 Supplies, 490 Other Expenses 510 Equipment Grand Total Services Materials, and Media 110 Kodiak High School 8,730 - 14,500 134,925 - 38,850 4,559,384 117 Correspondence - 1,500 1,500 164,000 15,000 2,500 456,928 120 Kodiak Middle School - - 12,500 61,000 1,000 27,000 2,800,111 240 East Elementary 200 - 8,000 57,075 - 5,000 2,071,895 250 Main Elementary - - 9,000 37,000 - 3,530 2,073,303 260 North Star Elementary 2,000 - 9,000 32,335 2,000 3,000 1,680,206 270 Peterson Elementary 3,000 - 8,000 35,500 - 2,680 1,302,182 360 Akhiok School - - - 5,888 - - 248,156 362 Chiniak School - - - 5,000 - - 226,765 364 Danger Bay School - - - 4,852 - - 205,185 366 Karluk School - - - 6,912 - - 206,093 369 Larsen Bay School - - - 3,015 - - 179,165 371 Old Harbor School - - 2,800 8,500 100 - 362,754 373 Ouzinkie School - - - 6,348 - 2 000 418,195 375 Port Lions School - - - 5,000 - - 367,025 380 Village Wide Services - - - 7,552 - - 7,552 410 D/W Negotiated Fringe Benefits - - - - - - 4,849,791 450 District Wide Services 1,500 - 625 53,114 425 35,000 311,474 459 Technology Services - - 63,000 50,000 - 10,000 128,000 492 Special Services - - - 4,000 500 1,500 8,000 Grand Total 15,430 1,500 128,925 682,016 19,025 131,060 22,462,164 41 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location ( FUND 100 General Fund FUNCTION 200 Special Education Instruction Sum of AMOUNT OBJECT LOCATION 310 Certificated 320 Non - Certificated 360 Employee 380 Housing 390 Transportation 410 Professional and Salaries Salaries Benefits Allowance / Subsidy Allowance Technical Services 110 Kodiak High School 381,177 172,744 326,931 - - - 120 Kodiak Middle School 277,895 132,191 244,449 - - - 240 East Elementary 121,662 68,057 156,801 - - - 250 Main Elementary 63,894 77,221 74,292 - - - 260 North Star Elementary 68,270 59,894 95,624 - - - 270 Peterson Elementary 181,179 5,974 64,639 - - - 366 Karluk School - 17,475 26,471 - - - 369 Larsen Bay School - 438 53 - - - 371 Old Harbor School 79,211 7,733 41,000 - - - x-- 373 Ouzinkie School 72,209 60 27,771 - - - - 375 Port Lions School • - 6,223 5,876 - - ,s 410 D/W Negotiated Fringe Benefits - - 757,865 10,000 3,600 - 492 Special Services 325,218 20,783 98,025 - - 2,000 Grand Total 1,570,715 568,793 1,919,797 - 10,000 3,600 2,000 42 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location IFUND FUNCTION Sum of AMOUNT LOCATION 420 Staff Travel 430 Utility Services 450 Supplies, Grand Total Materials, and Media 110 Kodiak High School - - 4,500 885,352 120 Kodiak Middle School - - 2,500 657,035 240 East Elementary - - 1,000 347,520 250 Main Elementary - - 500 215,907 260 North Star Elementary - - - 223,788 270 Peterson Elementary - - 2,000 253,792 366 Karluk School - - - 43,946 369 Larsen Bay School - - - 491 371 Old Harbor School - 40 900 128,884 373 Ouzinkie School - - 500 100,540 375 Port Lions School - - - 12,099 410 D/W Negotiated Fringe Benefits - - - 771,465 492 Special Services 19,000 - 600 465,626 Grand Total 19,000 40 12,500 4,106,445 43 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location I FUND 1100 General Fund FUNCTION 1220 Special Education Support Services Sum of AMOUNT OBJECT 310 Certificated 320 Non- Certificated 360 Employee 410 Professional and LOCA71ON 420 Staff Travel 425 Student Travel Salaries Salaries Benefits Technical Services 410 D/W Negotiated Fringe Benefits - - 377,815 - 2,500 492 Special Services 926,363 45,271 349,732 429,350 38,000 1,000 Grand Total _ 926,363 45,271 727,547 429,350 40,500 1,000 44 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By FundlFunction)Location IFUND FUNCTION Sum of AMOUNT LOCATION 430 Utility Services 440 Other Purchased 450 Supplies, 490 Other Expenses 510 Equipment Grand Total Services Materials, and Media 410 D/W Negotiated Fringe Benefits - - - - - 380,315 492 Special Services 250 10,000 74,090 500 5,700 1,880,256 Grand Total 250 - 10,000 74,090 500 5,700 2,260,571 45 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location ( FUND 100 General Fund FUNCTION 1300 Support Services - Students Sum of AMOUNT OBJECT 310 Certificated 320 Non - Certificated 360 Employee 390 Transportation LOCATION 420 Staff Travel 425 Student Travel Salaries Salaries Benefits Allowance 110 Kodiak High School 228,647 127,127 198,933 - - 1,000 120 Kodiak Middle School 80,049 29,498 31,161 - - - 240 East Elementary 42,450 34,234 31,863 - - - 250 Main Elementary 34,792 37,689 37,424 - - - 260 North Star Elementary 31,291 38,541 31,643 - - - 270 Peterson Elementary 31,291 34,848 42,800 - - - 380 Village Wide Services 75,272 - 20,400 - 4,000 - 410 D/W Negotiated Fringe Benefits - - 294,581 900 - - 450 District Wide Services - - - - 1,200 - 461 Quality Schools - 53,624 27,680 - - - Grand Total - 523,792 355,561 716,485 900 5,200 1,000 • 46 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location (FUND FUNCTION Sum of AMOUNT LOCATION 450 Supplies, 510 Equipment Grand Total Materials, and Media 110 Kodiak High School 4,150 - 559,857 120 Kodiak Middle School 1,000 - 141,708 240 East Elementary - - 108,547 250 Main Elementary - - 109,905 260 North Star Elementary - - 101,475 270 Peterson Elementary - - 108,939 380 Village Wide Services - - 99,672 410 DM Negotiated Fringe Benefits - - 295,481 450 District Wide Services 7,975 725 9,900 461 Quality Schools - - 81,304 Grand Total _ 13,125 725 1,616,788 47 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location ( FUND 1100 General Fund FUNCTION 350 Support Services - Instruction Sum of AMOUNT OBJECT 310 Certificated 320 Non - Certificated 360 Employee 410 Professional and LOCATION Salaries Salaries Benefits Technical Services 420 Staff Travel 430 Utility Services 110 Kodiak High School 57,767 10,859 47,656 - 2,000 - 120 Kodiak Middle School - 31,886 29,844 - 2,500 - 240 East Elementary - 21,681 18,444 - 1,000 - 250 Main Elementary - 20,457 35,512 - - - 260 North Star Elementary - 17,630 24,021 - - - 270 Peterson Elementary - 75,510 118,465 - 2,000 - 380 Village Wide Services - - - - - 1,148,443 410 D/W Negotiated Fringe Benefits - - 306,019 - - - 450 District Wide Services - - - - - 391,381 451 Auditorium / Community Schools - 116,513 85,825 12,000 - - 460 Educational Support Services 465,936 - 169,131 - - - 461 Quality Schools 5,850 270 170 4,000 1,000 - 560 Central Administration - 2,143 201 35,000 20,000 - Grand Total 529,553 296,949 835,288 51,000 28,500 1,539,824 48 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location (FUND FUNCTION Sum of AMOUNT LOCATION 440 Other Purchased 450 Supplies, 490 Other Expenses 510 Equipment Grand Total Services Materials, and Media 110 Kodiak High School - 7,300 1,000 - 126,582 120 Kodiak Middle School - 2,500 - - 66,730 240 East Elementary 500 2,000 - - 43,625 250 Main Elementary - 500 - - 56,469 260 North Star Elementary - 2,000 - - 43,651 270 Peterson Elementary - 4,000 - - 199,975 380 Village Wide Services - - - - 1,148,443 410 D/W Negotiated Fringe Benefits - - - - 306,019 450 District Wide Services - - - - 391,381 451 Auditorium / Community Schools 2,650 11,650 - 5,000 233,638 460 Educational Support Services - - - - 635,067 461 Quality Schools - 6,452 - - 17,742 560 Central Administration 20,000 143,000 - - 220,344 Grand Total 23,150 179,402 1,000 5,000 3,489,666 49 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location FUND 1100 General Fund FUNCTION 1400 School Administration Sum of AMOUNT OBJECT LOCATION 310 Certificated 360 Employee 380 Housing 390 Transportation 410 Professional and 420 Staff Travel Salaries Benefits Allowance / Subsidy Allowance Technical Services 110 Kodiak High School 213,095 59,654 - - - - 120 Kodiak Middle School 200,035 57,709 - - - 2,500 240 East Elementary 105,575 43,353 - - - - 250 Main Elementary 98,605 34,581 - - - 1,000 260 North Star Elementary 92,865 23,130 - - 2,000 2,000 270 Peterson Elementary 97,375 34,396 - - - - 360 Akhiok School 3,755 564 - - - - 362 Chiniak School 3,894 584 - - - - 364 Danger Bay School 3,570 536 - - - - 366 Karluk School 3,708 557 - - - _ - 369 Larsen Bay School 3,755 564 - - - - 371 Old Harbor School 95,530 34,119 - - - - 373 Ouzinkie School 7,885 1,183 - - - - 375 Port Lions School 4,920 738 - - - - 380 Village Wide Services 96,145 31,358 - - - 7,000 410 D/W Negotiated Fringe Benefits - 414,669 14,000 10,600 - 18,000 Grand Total _ 1,030,712 737,695 14,000 10,600 2,000 30,500 ,- 50 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location FUND FUNCTION Sum of AMOUNT LOCATION 430 Utility Services 450 Supplies, 490 Other Expenses 510 Equipment Grand Total Materials, and Media 110 Kodiak High School - 2,000 - - 274,749 120 Kodiak Middle School 500 1,000 - - 261,744 240 East Elementary - 500 - - 149,428 250 Main Elementary - 1,500 - 3,000 138,686 260 North Star Elementary 1,000 - - - 120,995 270 Peterson Elementary - 1,500 - - 133,271 360 Akhiok School - - - - 4,319 362 Chiniak School - - - - 4,478 364 Danger Bay School - - - - 4,106 366 Karluk School - - - - 4,265 369 Larsen Bay School - - - - 4,319 371 Old Harbor School 200 100 - - 129,949 373 Ouzinkie School - - - - 9,068 375 Port Lions School - - - - 5,658 380 Village Wide Services - - - - 134,503 410 D/W Negotiated Fringe Benefits - - 8,000 - 465,269 Grand Total 1,700 6,600 8,000 3,000 1,844,807 51 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location ( FUND 100 General Fund I FUNCTION 450 School Administration Support Services Sum of AMOUNT OBJECT 320 Non - Certificated 360 Employee 440 Other Purchased 450 Supplies, LOCATION Salaries Benefits 420 Stall Travel 430 Utility Services Services Materials, and Media 110 Kodiak High School 145,135 78,129 - 750 - 9,500 120 Kodiak Middle School 89,086 49,785 - 250 - 1,000 240 East Elementary 64,474 59,931 - 250 1,300 - 250 Main Elementary 64,451 50,537 - 100 - 500 260 North Star Elementary 62,343 49,825 - - - - 270 Peterson Elementary 56,668 36,897 - - - 1,500 360 Akhiok School 3,171 1,230 - 2,000 - - 362 Chiniak School 3,099 5,814 - 1,688 - - 364 Danger Bay School 3,059 5,120 - 1,000 - - 366 Karluk School 3,107 1,105 - 2,000 - - 369 Larsen Bay School 2,889 1,031 - 2,001 - - 371 Old Harbor School 17,020 19,462 - 4,000 - 350 373 Ouzinkie School 7,374 2,534 - 3,000 - 1,000 375 Port Lions School 9,694 10,819 - 4,000 - - - 380 Village Wide Services 33,655 20,912 1,700 2,000 - 3,000 410 D/W Negotiated Fringe Benefits - 91,203 - - - - 450 District Wide Services 51,084 55,418 - - - - Grand Total 616,309 539,752 1,700 23,039 1,300 16,850 52 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location (FUND FUNCTION Sum of AMOUNT LOCATION 490 Other Expenses 510 Equipment Grand Total 110 Kodiak High School - - 233,514 120 Kodiak Middle School - - 140,121 240 East Elementary - - 125,955 250 Main Elementary - 1,000 116,588 260 North Star Elementary - - 112,168 270 Peterson Elementary - - 95,065 360 Akhiok School - - 6,401 362 Chiniak School - - 10,601 364 Danger Bay School - - 9,179 366 Karluk School - - 6,212 369 Larsen Bay School - - 5,921 371 Old Harbor School 80 - 40,912 373 Ouzinkie School - - 13,908 375 Port Lions School - - 24,513 380 Village Wide Services - - 61,267 410 DM Negotiated Fringe Benefits - - 91,203 450 District Wide Services - - 106,502 Grand Total 80 1,000 1,200,030 53 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location FUND 100 General Fund FUNCTION 510 District Administration Sum of AMOUNT OBJECT 310 Certificated 320 Non- Certificated 360 Employee 390 Transportation 410 Professional and LOCATION 420 Staff Travel Salaries Salaries Benefits Allowance Technical Services 410 D/W Negotiated Fringe Benefits - - 204,149 6,200 - 5,000 450 District Wide Services - 11,656 8,052 - - - 460 Educational Support Services 100,760 - 34,904 - - - 510 Board of Education - 46,561 16,392 - 40,000 45,000 560 Central Administration 254,213 _ 199,258 241,219 - 1,000 21,809 Grand Total 354,973 257,475 504,716 6,200 41,000 71,809 54 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location FUND FUNCTION Sum of AMOUNT LOCATION 430 Utility Services 440 Other Purchased 450 Supplies, 490 Other Expenses 510 Equipment Grand Total Services Materials, and Media 410 D/W Negotiated Fringe Benefits - - - 3,000 - 218,349 450 District Wide Services - - - - - 19,708 460 Educational Support Services - - - - - 135,664 510 Board of Education 250 10,000 7,500 25,000 - 190,703 560 Central Administration 1,000 30,000 20,066 2,859 8,000 779,424 Grand Total 1,250 40,000 27,566 30,859 8,000 1,343,848 55 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location I FUND 100 General Fund FUNCTION 550 District Administration Support Services Sum of AMOUNT OBJECT 320 Non - Certificated 360 Employee 390 Transportation 410 Professional and LOCATION Salaries Benefits Allowance Technical Services 420 Staff Travel 430 Utility Services • 410 DM Negotiated Fringe Benefits - 179,285 700 - 7,000 - 459 Technology Services 523,079 245,892 - 40,000 5,000 3,000 460 Educational Support Services 27,852 38,012 - - - - 560 Central Administration - - - - 19,353 1,000 610 Business Operations 573,702 379,343 - 54,000 10,000 250 710 Maintenance & Operations 250,953 142,726 - - 2,000 46,500 Grand Total 1,375586 985,258 700 94,000 43,353 50,750 56 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location IFUND FUNCTION Sum of AMOUNT LOCATION 440 Other Purchased 445 Insurance and 450 Supplies, 490 Other Expenses 510 Equipment Grand Total Services Bond Premiums Materials, and Media 410 D/W Negotiated Fringe Benefits - - - - - 186,985 459 Technology Services 30,000 - 30,117 1,000 17,883 895,971 460 Educational Support Services - - - - - 65,864 560 Central Administration 5,000 - 4,500 6,000 - 35,853 610 Business Operations 30,000 220,500 10,000 - 2,500 1,280,295 710 Maintenance & Operations 5,000 - 6,300 - 1,000 454,479 Grand Total 70,000 220,500 50,917 7,000 21,383 2,919,447 57 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location • - ( FUND 1100 General Fund FUNCTION 1600 Operations and Maintenance of Plant Sum of AMOUNT OBJECT 320 Non- Certificated 360 Employee 390 Transportation 410 Professional and LOCATION Salaries Benefits Allowance Technical Services 420 Staff Travel 430 Utility Services 435 Energy 110 Kodiak High School 168,433 163,212 - - - 61,500 843,831 111 Community Swimming Pool - - - - - 11,000 90,706 120 Kodiak Middle School 161,453 164,360 - - - 51,500 238,027 240 East Elementary 91,385 91,360 - - - 32,500 139,627 250 Main Elementary 88,310 68,041 - - - 32,000 105,244 260 North Star Elementary 91,125 102,281 - - - 31,000 110,527 270 Peterson Elementary 91,393 108,642 - - - 11,156 108,703 360 Akhiok School 23,446 17,529 - 1,400 - 3,150 72,000 362 Chiniak School 13,064 4,565 - - - 1,000 19,571 364 Danger Bay School 3,059 5,120 - - - - 13,200 366 Karluk School 13,970 4,997 - 2,300 - - 110,000 369 Larsen Bay School 19,564 6,777 - - - 4,800 88,000 371 Old Harbor School 27,960 27,105 - - - 4,400 114,000 373 Ouzinkie School 31,453 10,793 - - - 5,400 96,000 375 Port Lions School 51,418 23,491 - 2,300 - 6,310 57,152 380 Village Wide Services - - - - 2,000 - - 410 DAN Negotiated Fringe Benefits - 199,088 700 - 2,500 - - 451 Auditorium / Community Schools - - - - - 6,000 56,117 610 Business Operations - - - - - 15,000 51,023 710 Maintenance 8 Operations 567,373 394,195 - - 41,000 62,400 14,000 Grand Total _ _ 1,443,406 1,391,556 700 6,000 45,500 339,116 2,327,728 58 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location (FUND FUNCTION Sum of AMOUNT 440 Other Purchased 445 Insurance and 450 Supplies, LOCATION Services Bond Premiums Materials, and Media 490 Other Expenses 510 Equipment Grand Total 110 Kodiak High School - - 22,000 - - 1,258,976 111 Community Swimming Pool 7,200 - 10,000 - - 118,906 120 Kodiak Middle School - - 9,500 - - 624,840 240 East Elementary - - 7,300 - - 362,172 250 Main Elementary - - 7,300 - - 300,895 260 North Star Elementary - - 7,000 - - 341,933 270 Peterson Elementary 600 - 5,000 - - 325,494 360 Akhiok School - - 800 - - 118,325 362 Chiniak School - - 1,000 - - 39,200 364 Danger Bay School - - 250 - - 21,629 366 Karliik School - - 800 - - 132,067 369 Larsen Bay School - - 800 - - 119,941 371 Old Harbor School - - 3,100 - - 176,565 373 Ouzinkie School - - 2,500 - - 146,146 375 Port Lions School 1,500 - 2,550 - - 144,721 380 Village Wide Services - - 3,000 - - 5,000 410 D/W Negotiated Fringe Benefits - - - 527 - 202,815 451 Auditorium / Community Schools - - 1,200 - - 63,317 610 Business Operations - - 9,000 - - 75,023 710 Maintenance 8 Operations 315,000 150,000 231,000 50,500 60,000 1,885,468 Grand Total 324,300 150,000 324,100 51,027 60,000 6,463,433 59 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location I FUND 100 General Fund FUNCTION 700 Student Activities Sum of AMOUNT OBJECT 310 Certificated 320 Non - Certificated 360 Employee 410 Professional and LOCATION 420 Staff Travel 425 Student Travel Salaries Salaries Benefits Technical Services 110 Kodiak High School 149,614 53,611 27,449 15,000 5,417 230,225 120 Kodiak Middle School 38,146 12,956 6,823 2,500 - 28,000 240 East Elementary 1,834 - 270 - - - 371 Old Harbor School - - - - - 7,000 373 Ouiinkie School - - - - - 8,356 375 Port Lions School - - - - - 5,000 380 Village Wide Services 19,277 6,892 3,480 - - 19,000 410 DM Negotiated Fringe Benefits - - 35,622 - - - Grand Total 208,871 73,459 73,644 17,500 5,417 297,581 is 60 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location FUND FUNCTION Sum of AMOUNT LOCATION 445 Insurance and 450 Supplies, 490 Other Expenses Grand Total Bond Premiums Materials, and Media 110 Kodiak High School 1,200 9,500 6,500 498,516 120 Kodiak Middle School 1,305 2,000 - 91,730 240 East Elementary - - - 2,104 371 Old Harbor School - 50 - 7,050 373 Ouzinkie School - - - 8,356 375 Port Lions School - 1,314 - 6,314 380 Village Wide Services - - 2,748 51,397 410 D/W Negotiated Fringe Benefits - - - 35,622 Grand Total 2,505 12,864 9,248 701,089 61 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Fund /Function /Location ( FUND 1 General Fund FUNCTION 900 Other Financing Uses Sum of AMOUNT OBJECT LOCATION 550 Transfer to Other Grand Total Funds 900 Other DAN Services 740,093 740,093 Grand Total 740,093 740,093 62 Page is intentionally left blank. KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Function By Location 'FUND 1100 General Fund Sum of AMOUNT FUNCTION 220 Special 450 School 200 Special 300 Support Services 350 Support Services 400 School LOCATION 100 Instruction Education Instruction Education Support Students Instruction Administration Administration Services Support Services 110 Kodiak High School 4,559,384 885,352 - 559,857 126,582 274,749 233,514 111 Community Swimming Pool - - - - - - - 117 Correspondence 456,928 - - - - - - 120 Kodiak Middle School 2,800,111 657,035 - 141,708 66,730 261,744 140,121 240 East Elementary 2,071,895 347,520 - 108,547 43,625 149,428 125,955 250 Main Elementary 2,073,303 215,907 - 109,905 56,469 138,686 116,588 260 North Star Elementary 1,680,206 223,788 - 101,475 43,651 120,995 112,168 270 Peterson Elementary 1,302,182 253,792 - 108,939 199,975 133,271 95,065 360 Akhiok School 248,156 - - - - 4,319 6,401 362 Chiniak School 226,765 - - - - 4,478 10,601 364 Danger Bay School 205,185 - - - - 4,106 9,179 366 Karluk School 206,093 43,946 - - - 4,265 6,212 369 Larsen Bay School 179,165 491 - - - 4,319 5,921 371 Old Harbor School 362,754 128,884 - - - 129,949 40,912 373 Ouzinkie School 418,195 100,540 - - - 9,068 13,908 375 Port Lions School 367,025 12,099 - - - 5,658 24,513 380 Village Wide Services 7,552 - - 99,672 1,148,443 134,503 61,267 410 D/W Negotiated Fringe Benefits 4,849,791 771,465 380,315 295,481 306,019 465,269 91,203 450 District Wide Services 311,474 - - 9,900 391,381 - 106,502 451 Auditorium / Community Schools - - - - 233,638 - - 459 Technology Services 128,000 - - - - - - 460 Educational Support Services - - - - 635,067 - - 461 Quality Schools - - - 81,304 17,742 - - 492 Special Services 8,000 465,626 1,880,256 - - - - 510 Board of Education . - - - - - - - - 560 Central Administration - - - - 220,344 - - 610 Business Operations - - - - - - - 710 Maintenance 8 Operations - - - - - - - 900 Other DM Services - - - - - - - Grand Total 22,462,164 4,106,445 2,260,571 1,616,788 3,489,666 1,844,807 1,200,030 63 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Function By Location IFUND Sum of AMOUNT 550 District LOCATION 510 District Administration 600 Operations 700 Student Activities 900 Other Financing Grand Total Administration Support Services Maintenance of Plant t Uses 110 Kodiak High School - - 1,258,976 498,516 - 8,396,930 111 Community Swimming Pool - - 118,906 - - 118,906 117 Correspondence - - - - - 456,928 120 Kodiak Middle School - - 624,840 91,730 - 4,784,019 240 East Elementary - - 3 62,172 2,104 - 3,211,246 250 Main Elementary - - 300,895 - - 3,011,753 260 North Star Elementary - - 341,933 - - 2,624,216 270 Peterson Elementary - - 325,494 - - 2,418,718 360 Akhiok School - - 118,325 - - 377,201 362 Chiniak School - - 39,200 - - 281,044 364 Danger Bay School - - 21,629 - - 240,099 366 Karluk School - - 132,067 - - 392,583 369 Larsen Bay School - - 119,941 - - 309,837 371 Old Harbor School - - 176,565 7,050 - 846,114 373 Ouzinkie School - - 146,146 8,356 - 696,213 375 Port Lions School - - 144,721 6,314 - 560,330 380 Village Wide Services - - 5,000 51,397 - 1,507,834 410 D/W Negotiated Fringe Benefits 218,349 186,985 202,815 35,622 - 7,803,314 450 District Wide Services 19,708 - - - - 838,965 451 Auditorium I Community Schools - - 63,317 - - 296,955 459 Technology Services - 895,971 - - - 1,023,971 460 Educational Support Services 135,664 65,864 - - - 836,595 461 Quality Schools - - - - - 99,046 492 Special Services - - - - - 2,353,882 510 Board of Education 190,703 - - - - 190,703 560 Central Administration 779,424 35,853 - - - 1,035,621 610 Business Operations - 1,280,295 75,023 - - 1,355,318 710 Maintenance E. Operations - 454,479 1,885,468 - - 2,339,947 900 Other DM Services - - - - 740,093 740,093 Grand Total 1,343,848 2,919,447 6,463,433 701,089 740,093 49,148,381 64 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Location (FUND 1100 General Fund Sum of AMOUNT OBJECT 310 Certificated 320 Non- Certificated 360 Employee 380 Housing 390 Transportation 410 Professional and LOCATION 420 Staff Travel Salaries Salaries Benefits Allowance /Subsidy Allowance Technical Services 110 Kodiak High School 3,965,071 832,732 2,171,749 - - 15,000 10,417 111 Community Swimming Pool - - - - - - - 117 Correspondence 62,581 98,619 89,228 - - 20,000 2,000 120 Kodiak Middle School 2,479,150 548,605 1,307,932 - - 2,750 5,000 240 East Elementary 1,541,197 390,911 1,019,386 - - 3,500 1,000 250 Main Elementary 1,409,985 441,675 957,919 - - - 1,000 260 North Star Elementary 1,239,261 367,024 814,069 - - 2,000 2,000 , 270 Peterson Elementary 1,168,257 349,372 715,450 - - - 2,000 360 Akhiok School 117,977 68,911 105,075 - - 1,400 - - 362 Chiniak School 136,058 30,973 85,754 - - - - 364 Danger Bay School . 126,107 21,645 73,045 - - - - 366KarlukSchool 138,498 52,799 79,274 - - 2,300 - 369 Larsen Bay School 127,167 28,968 55,086 - - - - 371 Old Harbor School 371,674 82,920 245,900 - - - - 373 Ouzinkie School 341,359 66,623 163,127 - - - - 375 Port Lions School 188,287 117,450 169,467 - - 2,300 - 380 Village Wide Services 190,694 40,547 76,150 - - - 14,700 . ti� 410 D/W Negotiated Fringe Benefits - - 7,592,487 120,000 44,300 - • 35,000 if 450 District Wide Services 134,886 64,307 112,827 - - 34,000 2,200 " 451 Auditorium / Community Schools - 116,513 85,825 - - 12,000 - 459 Technology Services - 523,079 245,892 - - 40,000 10,000 460 Educational Support Services 566,696 27,852 242,047 - - - - 461 Quality Schools 5,850 53,894 27,850 - - 4,000 1,000 492 Special Services 1,251,581 66,054 447,757 - - 431,350 59,000 510 Board of Education - 46,561 16,392 - - 40,000 45,000 560 Central Administration 254,213 201,401 241,420 - - 36,000 61,162 610 Business Operations - 573,702 379,343 - - 54,000 10,000 710 Maintenance 8 Operations - 818,326 536,921 - - - 43,000 900 Other D/W Services - - - - - - - Grand Total 15,816,549 6,031,463 18,057,372 120,000 44,300 700,600 304,479 65 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Location IFUND Sum of AMOUNT LOCATION 425 Student Travel 430 Utility Services 435 Energy 440 Other Purchased 445 Insurance and 450 Supplies 490 Other Expenses Services Bond Premiums Materials, and Media 110 Kodiak High School 239,955 62,250 843,831 14,500 1,200 193,875 7,500 111 Community Swimming Pool - 11,000 90,706 7,200 - 10,000 - 117 Correspondence - 1,500 - 1,500 - 164,000 15,000 120 Kodiak Middle School 28,000 52,250 238,027 12,500 1,305 80,500 1,000 240 East Elementary 200 32,750 139,627 9,800 - 67,875 - 250 Main Elementary - 32,100 105,244 9,000 - 47,300 - 260 North Star Elementary 2,000 32,000 110,527 9,000 - 41,335 2,000 270 Peterson Elementary 3,000 11,156 108,703 8,600 - 49,500 - 360AkhiokSchool - 5,150 72,000 - - 6,688 - _ 362 Chiniak School - 2,688 19,571 - - 6,000 - 364 Danger Bay School - 1,000 13,200 - - 5,102 - 366 Karluk School - 2,000 110,000 - - 7,712 - 369 Larsen Bay School - 6,801 88,000 - - 3,815 - 371 Old Harbor School 7,000 8,640 114,000 2,800 - 13,000 180 373 Ouzinkie School 8,356 8,400 96,000 - - 10,348 - 375 Port Lions School 5,000 10,310 57,152 1,500 - 8,864 - 380 Village Wide Services 19,000 1,150,443 - - - 13,552 2,748 410 D/W Negotiated Fringe Benefits - - - - - - 11,527 450 District Wide Services 1,500 391,381 - 625 - 61,089 425 451 Auditorium / Community Schools - 6,000 56,117 2,650 - 12,850 - 459 Technology Services - 3,000 - 93,000 - 80,117 1,000 460 Educational Support Services - - - - - - - 461 Quality Schools - - - - - 6,452 - 492 Special Services 1,000 250 - 10,000 - 78,690 1,000 510 Board of Education - 250 - 10,000 - 7,500 25,000 560 Central Administration - 2,000 - 55,000 - 167,566 8,859 610 Business Operations - 15,250 51,023 30,000 220,500 19,000 - 710 Maintenance 8 Operations - 108,900 14,000 320,000 150,000 237,300 50,500 900 Other D/W Services - - - - - - - Grand Total 315,011 1,957,469 2,327,728 597,675 373,005 1,400,030 126,739 66 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Summary of Object Codes By Location (FUND Sum of AMOUNT LOCATION 510 Equipment 550 Transfer to Other Grand Total Funds 110 Kodiak High School 38,850 - 8,396,930 111 Community Swimming Pool - - 118,906 117 Correspondence 2,500 - 456,928 120 Kodiak Middle School 27,000 - 4,784,019 240 East Elementary 5,000 - 3,211,246 250 Main Elementary 7,530 - 3,011,753 260 North Star Elementary 3,000 - 2,624,216 270 Peterson Elementary 2,680 - 2,418,718 360 Akhiok School - - 377,201 _, 362 Chiniak School - - 281,044 364 Danger Bay School - - 240,099 ... 366 Karluk School - - 392,583 369 Larsen Bay School - - 309,837 371 Old Harbor School - - 846,114 • 373 Ouzinkie School 2,000 - 696,213 375 Port Lions School - - 560,330 380 Village Wide Services - - 1,507,834 v 410 D/W Negotiated Fringe Benefits - - 7,803,314 450 District Wide Services 35,725 - 838,965 451 Auditorium / Community Schools 5,000 296,955 459 Technology Services 27,883 - 1,023,971 460 Educational Support Services - - 836,595 461 Quality Schools - - 99,046 492 Special Services 7,200 - 2,353,882 510 Board of Education - - 190,703 560 Central Administration 8,000 - 1,035,621 610 Business Operations 2,500 - 1,355,318 710 Maintenance & Operations 61,000 - 2,339,947 900 Other D/W Services - 740,093 740,093 Grand Total 235,868 740,093 49,148,381 67 Page is intentionally left blank. KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 110 KODIAK HIGH SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 3,706,095 $ 3,803,708 $ 4,062,693 310 Certificated Salaries $ 3,983,943 $ 3,932,318 $ 3,965,071 $ 32,753 1% $ 629,979 $ 664,696 $ 705,342 320 Non - Certificated Salaries $ 736,720 $ 817,086 $ 832,732 15,646 2% 1,607,479 1,775,382 1,911,708 360 Employee Benefits 2,071,770 2,072,258 2,171,749 99,491 5% 5,943,553 6,243,786 6,679,743 Subtotal - Personnel Services 6,792,433 6,821,662 6,969,552 147,890 2% 16,503 25,629 14,146 410 Professional and Technical Servi 15,908 15,908 15,000 (908) -6% 8,833 7,022 5,267 420 Staff Travel 9,700 7,427 10,417 2,990 40% 262,836 290,013 249,179 425 Student Travel 230,275 259,512 239,955 (19,557) -8% 85 92 24,808 430 Utility Services 58,281 57,381 62,250 4,869 8% 623,432 601,253 715,494 435 Energy 812,748 772,748 843,831 71,083 9% 19,054 13,741 13,937 440 Other Purchased Services 17,872 17,108 14,500 (2,608) -15% 1,146 1,789 1,870 445 Insurance and Bond Premiums 1,455 1,793 1,200 (593) -33% 212,414 187,797 183,807 450 Supplies, Materials and Media 210,720 162,533 193,875 31,342 19% 8,728 10,091 11,428 490 Other Expenses 9,991 9,257 7,500 (1,757) -19% 83,964 45,438 56,532 510 Equipment 50,216 54,768 38,850 (15,918) -29% 1,236,995 1,182,865 1,276,468 Subtotal - Non Personnel 1,417,166 1,358,435 1,427,378 68,943 5% $ 7,180,548 $ 7,426,651 $ 7,956,211 Location Totals $ 8,209,599 $ 8,180,097 $ 8,396,930 $ 216,833 3% Kodiak High School Location Amounts $8,400,000 - - - - $7,900,000 - - - $7400,000 - $6,900,000 - -- $6,400,000 - Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Kodiak High School was built in 1966. The Kodiak High School community has a vision of high expectations for the future: high achievement, rigorous learning, workplace competencies, and a new and renovated facility to deliver the 21st century education our students deserve. Our vision guarantees that students who leave Kodiak High School will be well prepared to contribute to society. Each student will leave with the necessary skills to meet and exceed the demands of a new century. Our students will be sought after by institutions of high learning and employers needing employees with a 21st century education. 68 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 110 KODIAK HIGH SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 799.00 780.00 776.00 Enrollment in ADM (K -12) 778.00 756.00 737.00 FTE's Included In Current Budget 3.00 3.00 3.00 Administrator 3.00 2.00 2.00 41.40 40.70 41.60 Teacher 40.60 41.80 41.60 4.60 6.00 5.00 Special Education Teacher 5.00 5.00 5.00 1.00 1.00 1.00 Library/Media 1.00 1.00 1.00 3.00 4.00 3.00 Counselors 3.00 3.00 3.00 1.00 1.00 1.00 Athletics 1.00 1.00 1.00 54.00 55.70 54.60 Certified Subtotal 53.60 53.80 53.60 6.17 7.04 8.09 Instruction Aides 8.17 8.47 8.47 5.75 4.44 3.88 Support Staff 4.88 6.25 7.00 5.17 5.35 5.29 Custodial Staff 5.29 5.29 5.29 17.09 16.83 17.26 Classified Subtotal 18.34 20.01 20.76 71.09 72.53 71.86 Total 71.94 73.81 74.36 Kodiak High School Enrollment 850.00 825.00 800.00 775.00 750.00 - 725.00 - 700.00 - , , WY v 4 o5 0 ^ C N N $ N ° N ° o N 69 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -13 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 111 COMMUNITY SWIMMING POOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ - - 320 Non - Certificated Salaries - - - - - - - 360 Employee Benefits - - - - - - - Subtotal - Personnel Services - - - - - - - 410 Professional and Technical Sery - - - - - - - 420 Staff Travel - - - - - - - 425 Student Travel - - - - - - - 430 Utility Services 10,250 9,750 11,000 1,250 13% - 61,399 82,166 435 Energy 82,000 89,000 90,706 1,706 2% - - - 440 Other Purchased Services - 8,000 7,200 (800) -10% - 1,873 9,254 450 Supplies, Materials and Media 8,500 11,460 10,000 (1,460) -13% - - - 490 Other Expenses - - - - - - 510 Equipment - - - - 63,272 91,420 Subtotal - Non Personnel 100,750 118,210 118,906 696 1% $ - $ 63,272 $ 91,420 Location Totals $ 100,750 $ 118,210 $ 118,906 $ 696 1% Community Swiming Pool Location Amounts $150,000 $120,000 - - r $90,000 r i--- - - r $60,000 $30,000 - $- Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current The new Kodiak Pool was designed to meet a variety of community and school needs for the next 50 years. The Kodiak Pool was completed in 2009. It is located on a steeply sloping site behind the existing high school. The 20,000 SF facility is comprised of a 6 -lane, 25- yard competitive pool with a diving end, an adjacent instructional and toddler area with ADA ramp access, retractable bleachers for spectators, and a generous lobby and greeting area with excellent visibility for staff and visitors. 70 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 111 COMMUNITY SWIMMING POOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget Enrollment in ADM (K -12) FTE's Included In Current Budget - - - Administrator - - - - Teacher - - - - - Counselors - - - - Certified Subtotal - - - - Instructional Aides - - - - - Support Staff - - - - Custodial Staff - - - - - - Classified Subtotal - - - - Total - - - The community swimming pool is staffed by the City of Kodiak. They currently have one full -time pool manager. The school district provides custodial servicesthe clean the pool and commons area. The school district is responsible for the chemicals, custodial supplies, insurance, and utilities for the pool. 71 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 117 Correspondence Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 149,133 $ 58,845 $ 60,758 310 Certificated Salaries $ 62,581 $ 62,581 $ 62,581 $ - 0% 71,328 86,871 86787 320 Non - Certificated Salaries 97,066 97,675 98,619 944 1% 78,493 60,300 66,534 360 Employee Benefits 77,130 85,786 89,228 3,442 4% 298,954 206,016 217,079 Subtotal - Personnel Services 236,777 246,042 250,428 4,386 2% 18,716 20,695 20,277 410 Professional and Technical Servii 15,000 15,000 20,000 5,000 33% 1,193 1,036 975 420 Staff Travel 1,000 3,500 2,000 (1,500) -43% - - 425 Student Travel - - - - 1,969 1,634 941 430 Utility Services 1,000 1,000 1,500 500 50% - 435 Energy - - 877 1,665 1,327 440 Other Purchased Services 1,500 3,196 1,500 (1,696) -53% 60,600 92,215 85,506 450 Supplies, Materials and Media 44,690 84,826 164,000 79,174 93% 13,427 11,144 11,318 490 Other Expenses 15,000 15,000 15,000 - 0% 10,829 6,923 1,312 510 Equipment 2,750 2,750 2,500 (250) -9% 107,611 135,312 121,656 Subtotal - Non Personnel 80,940 125,272 206,500 81,228 65% $ 406,565 $ 341,328 $ 338,735 Location Totals $ 317,717 $ 371,314 $ 456,928 $ 85,614 23% Correspondence Location Amounts $480,000 a $435,000 - $390,000 - - - $345,000 -,Y $300,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current The KIBSD Correspondence Study Program is essentially a multi - faceted educational opportunity for curriculumn development that encompasses our homeschool population. 72 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 117 CORRESPONDENCE Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 70.00 65.00 66.00 Enrollment in ADM (K -12) 71.00 108.00 111.00 FTE's Included In Current Budget - Administrator - - - - 2.50 1.00 1.00 Teacher 1.00 1.00 1.00 - - - Special Education Teacher - - - 2.50 1.00 1.00 Certified Subtotal 1.00 1.00 1.00 3.00 2.25 2.88 Instructional Aides 2.88 2.88 2.88 - Support Staff - - - - - Custodial Staff - - 3.00 2.25 2.88 Classified Subtotal 2.88 2.88 2.88 5.5 3.25 3.88 Total 3.88 3.88 3.88 Correspondence Enrollment 120.00 10.00 100.00 90.00 7 70.00 tawr 4 60.00 50.00 k a5 0 ^ Q ' I& h. ry c 4 he hi Ugh o 73 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 120 KODIAK MIDDLE SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $2,213,977 $2,267,164 $2,471,971 310 Certificated Salaries $2,475,727 $2,394,390 $2,479,150 $ 84,760 4% 482,199 555,633 572,471 320 Non - Certificated Salaries 526,700 548,296 548,605 309 0% 1,065,904 1,164,758 1,192,648 360 Employee Benefits 1,272,710 1,246,126 1,307,932 61,806 50/ 3,762,080 3,987,555 4,237,090 Subtotal - Personnel Services 4,275 4,188,812 4,335,687 146,875 4% 1,784 284 1,170 410 Professional and Technical Servi/ 3,250 2,250 2,500 250 11% - 441 9,478 420 Staff Travel 5,000 7,745 5,000 (2,745) -35% 15,819 28,282 27,028 425 Student Travel 27,000 27,000 28,000 1,000 4% 680 - 23,297 430 Utility Services 45,750 45,500 52,250 6,750 15% 197,557 203,233 209,595 435 Energy 211,216 231,099 238,027 6,928 3% 7,313 7,250 7,803 440 Other Purchased Services 12,000 10,141 12,500 2,359 23% 415 436 1,218 445 Insurance and Bond Premiums 1,000 1,238 1,305 67 5% 98,212 79,467 54,762 450 Supplies, Materials and Media 86,000 87,917 80,500 (7,417) -8% 616 428 1,987 490 Other Expenses 1,000 1,000 1,250 250 25% 4,569 9,842 6,019 510 Equipment 27,520 27,147 27,000 (147) -1% 326,965 329,663 342,357 Subtotal - Non Personnel 419,736 441,037 448,332 7,295 2% 54,089,045 $4,317,218 $4,579,447 Location Totals $4,694,873 $4,629,849 $4,784,019 $ 154,170 3% Kodiak Middle School Location Amounts $5,100,000 $4,806,000 - - - - - $4,500 ,000 - - - - - $4,200,000 - $3,900,000 - - $3,600,000 53,300,000 $3,000,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Kodiak Middle School was built in 1954. Kodiak Middle School strives to meet the needs of the adolescent learner. Students have two periods in their live when they grow and develop more than any other time in their lives: between the ages of 0 -4 and 10-15. The middle grades are a time when students are experiencing vast mental, physical, social, and psychological development. Often parents wonder who is this stranger in their home, but the staff at KMS understands your student's developmental period and work to meet their needs. 74 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 120 KODIAK MIDDLE SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 482.00 530.00 526.00 Enrollment in ADM (K -12) 510.00 498.00 493.00 FTE's Included In Current Budget 2.00 2.00 2.00 Administrator 2.00 2.00 2.00 20.44 26.76 27.00 Teacher 26.00 25.57 26.00 4.00 5.00 4.00 Special Education Teacher 4.00 3.00 4.00 1.00 1.00 1.00 Counselors 1.00 1.00 1.00 27.44 34.76 34.00 Certified Subtotal 33.00 31.57 33.00 4.34 6.72 6.79 Instructional Aides 6.79 8.04 7.61 3.31 2.69 2.75 Support Staff 2.75 2.75 2.75 4.00 4.19 4.38 Custodial Staff 4.38 4.38 4.38 11.65 13.60 13.92 Classified Subtotal 13.92 15.17 14.74 39.09 48.36 47.92 Total 46.92 46.74 47.74 Kodiak Middle School Enrollment 600.00 550.00 - - 500.00 450.00 -I 400.00 e S'. ^ & c N$ a °' Q ~ $ ry o ry o U ry 75 1 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location:240 EAST ELEMENTARY Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 1,595,091 $ 1,554,402 $ 1,487,106 310 Certificated Salaries $ 1,519,857 $ 1,526,355 $ 1,541,197 $ 14,842 1% 407,868 417,814 386,866 320 Non-Certificated Salaries 381,443 385,100 390,911 5,811 2% 848,124 871,107 839,040 360 Employee Benefits 968,886 970,619 1,019,386 48,767 5% 2,851,083 2,843,323 2,713,012 Subtotal - Personnel Services 2,870,186 2,882,074 2,951,494 69,420 2% 100 53 - 410 Professional and Technical Sery 5,000 5,000 3,500 (1,500) -30% - 1,775 2,221 420 Staff Travel 250 250 1,000 750 300% - 177 - 425 Student Travel 200 200 200 - 0% - - 16,602 430 Utility Services 32,250 35,748 32,750 (2,998) -8% 101,097 104,925 120,613 435 Energy 133,040 135,715 139,627 3,912 3% 8,184 7,799 7,440 440 Other Purchased Services 10,500 10,504 9,800 (704) -7% 49,039 50,581 68,474 450 Supplies, Materials and Media 58,200 62,089 67,875 5,786 9% - - 490 Other Expenses - - - - 5,557 - 510 Equipment 10,145 10,145 5,000 (5,145) -51% 158,420 170,867 215,350 Subtotal- Non Personnel 249,585 259,651 259,752 101 0% $ 3,009,503 $ 3,014,190 $ 2,928,362 Location Totals $ 3,119,771 $ 3,141,725 $ 3,211,246 $ 69,521 2% East Elementary Location Amounts $3,300,000 $3,200,000 - $3,100,000 _ s 53,000,000 T _ 52,900,000 52,800,000 52,700,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current East Elementary was built in 1966. Our professional staff is firmly committed to academic excellence and success for every child. We further support activities designed to promote healthy sett- esteem, social skills, and personal vision. East is a community of parents, children, teachers, and staff committed to a school that is safe, where teaming is fun, and where their confidence, self- esteem, and knowledge can grow into a strong personal vision for success. 76 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 240 EAST ELEMENTARY Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 325.00 318.00 318.00 Enrollment in ADM (9 -12) 309.00 324.00 315.00 FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 19.89 19.89 18.50 Teacher 17.50 17.50 17.50 2.00 2.00 2.00 Special Education Teacher 2.00 2.00 2.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 23.39 23.39 22.00 Certified Subtotal 21.00 21.00 21.00 7.25 7.25 6.41 Instructional Aides 6.41 6.48 6.48 3.44 3.44 2.38 Support Staff 2.38 2.38 2.38 2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50 13.19 13.19 11.29 Classified Subtotal 11.29 11.36 11.36 36.58 36.58 33.29 Total 32.29 32.36 32.36 East Elementary Enrollment 330.00 , 325.00 0.00 - 315.00 310.00 305.00 300.00 , 1 8 N N~ 0 n) 77 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 250 MAIN ELEMENTARY Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 1,180,534 $1,225,943 $1,368,610 316 Certificated Salaries $1,425,784 $1,390,278 $1,409,985 $ 19,707 1% 418,606 408,862 432,377 320 Non - Certificated Salaries 429,156 452,928 441,675 (11,253) -2% 654,588 644,525 765.528 360 Employee Benefits 871,583 904,859 957,919 53,060 6% 24 - - 390 Transportation Allowance - - - - 2,253,752 2,279,330 2,566,515 Subtotal - Personnel Services 2,726,523 2,748,065 2,809,579 61,514 2% 53 - 410 Professional and Technical Servo - - - - 22 - - 420 Staff Travel 1,000 - 1,000 1,000 - - - 425 Student Travel - - - - - 13,272 430 Utility Services 31,950 29,278 32,100 2,822 10% 79,647 78,969 90.839 435 Energy 100,827 102,117 105,244 3,127 3% 9,244 9,978 9,529 440 Other Purchased Services 10,000 10,000 9,000 (1,000) -10% 35.213 57,408 52,506 450 Supplies, Materials and Media 45,195 45,341 47,300 1,959 4% - - 490 Other Expenses - - - - 907 2,257 1,777 510 Equipment 7,490 7,490 7,530 40 1% 125,033 148,665 167.923 Subtotal - Non Personnel 196 194,226 202,174 7,948 4% $ 2,378,785 $2,427,995 $ 2,734,438 Location Totals $ 2,922.985 $ 2,942,291 $3,011753 $ 69 2% Main Elementary Location Amounts $3,250,000 $3,000,000 --0--. - -, $2,750,000 -- - $2.500,000 - - - $2,250,000 r $2,000,000 $1,750,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Main Elementary was built in 1983. The vision for Main Elementary School is for every student to have the opportunity for achievement, personal growth and enrichment with a well - qualified staff and efficient and effective communication among staff, students, families, and community. Each child walking through the halls at our school brings with them his or her unique elements of culture that they share with us. As a dedicated school unit, Main Elementary School nurtures and responds to each child's needs to then celebrate successes. We have various school/business partnerships or interagency partnerships that have enriched services to our students and the families of Main Elementary School. Kiwanis Club presents Terrific Kids awards to students reaching their personal goals. Our U.S. Coast Guard Partners in Education group donates many hours during our celebrations as well as volunteering in the classrooms several hours per week. 78 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 250 MAIN ELEMENTARY Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 262.00 264.00 233.00 Enrollment in ADM (9 -12) 227.00 224.00 226.00 FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 16.50 16.75 17.25 Teacher 16.25 16.25 16.25 1.00 1.00 1.00 Special Education Teacher 1.00 1.00 1.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 19.00 19.25 19.75 Certified Subtotal 18.75 18.75 18.75 7.50 7.75 7.50 Instructional Aides 7.50 7.56 7.56 3.25 2.50 2.38 Support Staff 2.38 2.38 2.38 2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50 13.25 12.75 12.38 Classified Subtotal 12.38 12.44 12.44 32.25 32.00 32.13 Total 31.13 31.19 31.19 Main Elementary Enrollment 270.00 260.00 250.00 240.00 - 230.00 - 220.00 - - - - - 210.00 200.00 ca 2 j ro o d Jt IS' ry ry $ ry N U ryo 79 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 260 NORTH STAR ELEMENTARY Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 1,102,159 $ 1,182,343 $ 1,107,875 310 Certificated Salaries $1,086,120 $ 1,233,858 $ 1,239,261 $ 5,403 0% 332,354 351,182 341,840 320 Non - Certi6cated Salaries 354,992 343,555 367,024 23,469 7% 569,813 600,307 609,283 360 Employee Benefits 724,568 765,908 814,069 48,161 6% 2,004,326 2,133,832 2,058,998 Subtotal - Personnel Services 2,165,680 2,343,321 2,420,354 77,033 3% - - - 410 Professional and Technical Send( 4,235 2,000 2,000 - 0% 50 3,124 - 420 Staff Travel 1,000 3,235 2,000 (1,235) -38% 2,312 3,322 335 425 Student Travel 2,000 2,000 2,000 - 0% 69 - 16,689 430 Utility Services 35,650 34,074 32,000 (2,074) -6% 92,295 95,441 95,146 435 Energy 105,000 117,432 110,527 (6,905) -6% 7,497 6,900 6,900 440 Other Purchased Services 8,000 8,004 9,000 996 12% 35,056 29,553 47,442 450 Supplies, Materials and Media 37,000 48,291 41,335 (6,956) -14% 99 197 - 490 Other Expenses 2,000 500 2,000 1,500 300% 4,490 - 510 Equipment - - 3,000 3,000 137,378 143,027 166,512 Subtotal - Non Personnel 194,885 215,536 203,862 (11,674) -5% $2,141704 $2,278859 $2,225,510 Location Totals $2,360,565 $2,558,857 $2,624,216 $ 65,359 3% North Star Elementary Location Amounts $2,625,000 :. - $2,500,000 $2,375,000 $2,250,000 - m' - $2,125,000 - - - $2,000,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current North Star Elementary School opened in 1995 as a community of multiage learners. Teachers and families come to this school because of the strong belief in the multiage philosophy, which allows students to construct meaning and understanding through opportunities afforded them with peers of various ages. Recently, North Star offered families a looping option. Looping allows a student to be with the same teacher for two consecutive years. The shared vision at North Star Elementary School is to have a solid foundation of basic skills where individual talents and ability are internalized and used in every area of study where the environment enables children and adults to engage in successful learning. We attribute our high achievement and success to this shared vision. 80 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 260 NORTH STAR ELEMENTARY Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 264.00 260.00 202.00 Enrollment in ADM (9 -12) 197.00 217.00 217.00 FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 19.00 13.50 13.25 Teacher 12.25 14.25 14.25 2.00 1.00 1.00 Special Education Teacher 1.00 1.00 1.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 22.50 16.00 15.75 Certified Subtotal 14.75 16.75 16.75 5.25 6.81 6.13 Instructional Aides 6.00 5.63 5.63 3.13 2.38 2.38 Support Staff 2.38 2.38 2.38 2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50 10.88 11.69 11.01 Classified Subtotal 10.88 10.51 10.51 3138 27.69 26.76 Total 25.63 27.26 27.26 - North Star Elementary Enrollment 270.00 250.00 • - - 230.00 210.00 190.00 - - - - 170.00 150.00 , 6 0 o mac °' IN, N o ry o U N o 81 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 270 PETERSON ELEMENTARY Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 1,175,475 $ 1,153,745 $ 1,185,473 310 Certificated Salaries $ 1,166,477 $ 1,150,618 $ 1,168,257 $ 17,639 2% 283,905 281,996 278,500 320 Non - Certificated Salaries 278,043 307,890 349,372 41,482 13% 550,913 552,898 550,146 360 Employee Benefits 570,964 616,630 715,450 98,820 16% 2,010,293 1,988,639 2,014,119 Subtotal - Personnel Services 2,015,484 2,075,138 2,233,079 157,941 8% - - - 410 Professional and Technical Servia - - - - - - 420 Staff Travel 2,000 - 2,000 2,000 - 2,632 425 Student Travel 3,000 2,500 3,000 500 20% 1,674 1,661 1,656 430 Utility Services 4,312 1,656 11,156 9,500 574% 91,186 87,657 104,398 435 Energy 109,460 109,460 108,703 (757) -1% 8,887 8,280 9,618 440 Other Purchased Services 9,600 9,604 8,600 (1,004) -10% 40,940 46,033 46,874 450 Supplies, Materials and Media 50,655 48,396 49,500 1,104 2% 258 169 - 490 Other Expenses - - - - 13,200 5,239 4,108 510 Equipment 12,000 2,000 2,680 680 34% 156,145 149,039 169,286 Subtotal - Non Personnel 191,027 173,616 185,639 12,023 7% $ 2,166,438 $ 2,137,678 $ 2,183,405 Location Totals $ 2,206,511 $ 2,248,754 $ 2,418,718 $ 169,964 8% Peterson Elementary Location Amounts $2,500,000 $2,400,000 $2,300,000 $2,200,000 - - - -- -r - - - $2,100,000 - - - $2,000,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Peterson Elementary School was built in 1952. It is located near the U.S.C.G. Integrated Support Unit in Kodiak Alaska. Theye serve students from the Bells Flats Community and the Coast Guard Base. Currently, they have 269 students enrolled in grades K -5. They host two developmental preschool classrooms and the district autism program. They otter students many unique opportunities to excel and explore their talents by being involved in; band, chorus, guitar, orchestra, gardening, spelling bee, geography bee, bat0e of the books, character counts, and reading counts . They are focused on continuous improvement and offer students the opportunity to excel through our gifted and talented program. They provide academic support and interventions to ensure that all students succeed in their academic career. 82 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 270 PETERSON ELEMENTARY Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 266.00 240.00 250.00 Enrollment in ADM (9 -12) 281.00 223.00 236.00 FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 17.54 15.47 14.00 Teacher 13.00 13.00 13.00 4.00 3.00 3.00 Spedal Education Teacher 3.00 3.00 3.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 23.04 19.97 18.50 Certified Subtotal 17.50 17.50 17.50 4.19 4.13 3.25 Instructional Aides 3.25 5.63 5.63 3.13 2.38 2.38 Support Staff 2.38 2.38 2.38 4.00 3.00 3.00 Custodial Staff 3.00 3.00 3.00 11.32 9.51 Classified Subtotal 8.63 11.01 11.01 34.36 29.48 18.50 Total 26.13 28.51 28.51 Peterson Elementary Enrollment 300.00 280.00 260.00 - 'r. • 240.00 . - - 220.00 - 200.00 a o O co 0i o ^ r 0 N� N N N o UJ N o 83 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Dale: 01/28/12 Location: 360 AKHIOK SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 110,573 $ 147,131 $ 108,352 310 Certificated Salaries $ 116,070 $ 113,803 $ 117,977 $ 4,174 4% 35,703 50,078 63,218 320 Non - Certificated Salaries 61,722 63,356 68,911 5,555 9% 50,612 66,759 52,092 360 Employee Benefits 64,099 78,155 105,075 26,920 34% - - 405 390 Transportation Allowance - - - 196,888 263,968 224,067 Subtotal - Personnel Services 241,891 255,314 291,963 36,649 14% 1,650 1,275 1,615 410 Professional and Technical Service 1,400 1,400 1,400 - 0% - - - 420 Staff Travel - - - - - - - 425 Student Travel - - - - 1,193 1,358 4,857 430 Utility Services 3,270 6,177 5,150 (1,027) -17% 49,193 55,104 59,658 435 Energy 69,000 69,000 72,000 3,000 4% 510 600 600 440 Other Purchased Services - 493 - (493) -100% 3,232 5,709 4,361 450 Supplies, Materials and Media 9,152 4,983 6,688 1,705 34% 143 99 254 490 Other Expenses - 309 - (309) -100% - - 1,682 510 Equipment - - - - 55,921 64,145 73,027 Subtotal - Non Personnel 82,822 82,362 85,238 2,876 3% $ 252,809 $ 328,113 $ 297,094 Location Totals $ 324,713 $ 337,676 $ 377,201 $ 39,525 12% Akhiok Location Amounts $400,000 - -- $350,000 - _ - = $300,000 - $250,000 - v- - $200,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Akhiok School is located on the southem coast of Kodiak Island, Akhiok School is the most distant village on the island. Akhiok School offers a comprehensive kindergarten through twelfth grade educational program. The Alutiiq community of Akhiok is rich in sea life and land animals and was originally a sea otter hunting settlement, founded by early Russian settlers. Akhiok enjoys a strong Russian Orthodox heritage. A subsistence lifestyle exists in Akhiok and significant pride is associated with its maintenance. Parents and residents of Akhiok stress the importance of a good education upon their children. 84 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 360 AKHIOK Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 16.00 18.00 15.00 Enrollment in ADM (9 -12) 18.00 17.00 17.00 FTE's Included In Current Budget - - - Administrator - - - 2.00 2.00 2.00 Teacher 2.00 2.00 2.00 - Special Education Teacher - - - Counselors - - - - 2.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00 0.25 0.63 1.38 Instruction Aides 1.38 1.64 1.64 0.13 0.13 0.13 Support Staff 0.13 0.13 0.13 0.75 0.75 0.75 Custodial Staff 0.75 0.75 0.75 1.13 1.51 2.26 Classified Subtotal 2.26 2.52 2.52 3.13 3.51 4.26 Total 4.26 4.52 4.52 Akhiok Enrollment 19.00 18.00 17.00 16.00 15.00 14.00 13.00 . , , of rv rv O ` c U ., N 85 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 362 CHINIAK SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ 125,722 310 Certificated Salaries $ 132,164 $ 136,058 $ 136,058 $ - 0% - - 22,158 320 Non - Certificated Salaries 24,605 30,645 30,973 328 1% - - 53,558 360 Employee Benefits 78,738 82,880 85,754 2,874 3% - - 201,438 Subtotal - Personnel Services 235,507 249,583 252,785 3,202 1% also - 1,820 410 Professional and Technical Service - - - - - - - 420 Staff Travel - - - - - - - 425 Student Travel - - - - 1,132 1,003 1,349 430 Utility Services 2,500 2,882 2,688 (194) -7% 10,710 1,050 14,714 435 Energy 30,000 25,986 19,571 (6,415) -25% 3,247 - - 440 Other Purchased Services - 420 - (420) -100% - - 3,693 450 Supplies, Materials and Media 2,848 5,100 6,000 900 18% - - 99 490 Other Expenses - - - - - - - 510 Equipment 1,000 - - - 23,279 2,053 21,675 Subtotal - Non Personnel 36,348 34,388 28,259 (6,129) -18% $ 23,279 $ 2,053 $ 223,113 Location Totals $ 271,855 $ 283,971 $ 281,044 $ (2,927) -1% Chiniak Location Amounts $300,000 --t $250,000 - - - - -- $200,000 mmr "'- $150,000 $100,000 $50,000 - - $- _ T_ ra Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Chiniak School was built in 1984. This structure was the culmination of years of hard work by many individuals. The community obtained a direct appropriation from the Alaska State Legislature, late in the session of 1982, and construction of this 8,100 square foot building began in the spring of 1983. Along with a 720 square foot generator/water treatment building, the school is mainly comprised of two large classrooms, a learning resource center, multi - Functional kitchen and a large multipurpose gymnasium. Chiniak School is the only village on the Kodiak road system. 86 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 362 CHINIAK Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 10.00 Enrollment in ADM (7 -12) 11.00 15.00 16.00 FTE's Included In Current Budget - - - Administrator - - - - 2.00 Teacher 2.00 2.00 2.00 - - - Special Edcuation Teacher - - - - - Counselors - - - - - 2.00 Certified Subtotal 2.00 2.00 2.00 0.63 Instructional Aides 0.63 0.63 0.63 - 0.13 Support Staff 0.13 0.13 0.13 - 0.50 Custodial Staff 0.25 0.50 0.50 - - - 1.26 Cfassifed Subtotal 1.01 1.26 1.26 3.26 Total 3.01 3.26 3.26 - Chiniak Enrollment 20.00 - 15.00 - 10.00 - 5.00 - ro D o § E QV ni N o ry o ry o ry o 87 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 364 DANGER BAY SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 42,080 $ 11,813 $ 164,081 310 Certificated Salaries $ 119,753 $ 124,794 $ 126,107 $ 1,313 1% 14,059 32,387 22,227 320 Non - Certificated Salaries 35,390 20,477 21,645 1,168 6% 10,811 15,911 67,309 360 Employee Benefits 65,951 69,174 73,045 3,871 6% 66,950 60,111 253,617 Subtotal - Personnel Services 221,094 214,445 220,797 6,352 3% - - 410 Professional and Technical SeMc - - - - - 420 Staff Travel - - - - - - - 425 Student Travel - - - - (592) 356 337 430 Utility Services 500 89 1,000 911 1024% 9,221 11,903 7,286 435 Energy 16,000 16,000 13,200 (2,800) -18% 195 225 6,300 440 Other Purchased Services 6,300 444 - (444) -100% 2,008 3,443 3,658 450 Supplies, Materials and Media 4,348 3,756 5,102 1,346 36% - - 99 490 Other Expenses - 809 - (809) -100% - - - 510 Equipment - 837 - (837) -100% 10,832 15,927 17,680 Subtotal - Non Personnel 27,148 21,935 19,302 (2,633) -12% $ 77,782 $ 76,038 $ 271,297 Location Totals $ 248,242 $ 236,380 $ 240,099 $ 3,719 2% Danger Bay Location Amounts $300,000 - $250,000 m inir - - .-,.-- $200,000 - -- $150,000 $100,000 - - - ': $50,000 -- - - Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Danger Bay School is located on Afognak Island, just north of Kodiak, Danger Bay School Serves the island's only logging community. Danger Bay School offers a comprehensive kindergarten through twelfth grade educational program. 88 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 364 Danger Bay School Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 11.00 10.00 10.00 Enrollment in ADM (7 -12) 11.00 13.00 14.00 FTE's Included In Current Budget - Administrator - - - - 1.00 1.00 2.00 Teacher 2.00 2.00 2.00 - Special Edcuation Teacher - - - - - Counselors - - - 1.00 1.00 2.00 Certified Subtotal 2.00 2.00 2.00 1.69 0.63 1.25 Instructional Aides 1.25 0.63 0.63 0.06 0.13 0.13 Support Staff 0.13 0.13 0.13 0.25 0.25 0.13 Custodial Staff 0.13 0.13 0.13 2.00 1.01 1.51 Classifed Subtotal 1.51 0.89 0.89 3.00 2.01 3.51 Total 3.51 2.89 2.89 Danger Bay Enrollment 15.00 14.00 13.00 12.00 11.00 1 0.00 9.00 8.00 ' rop c4 o r0 N N $ nr N c C . h 89 KODIAK ISALAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 366 KARLUK SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 119,154 $ 126,215 $ 207,103 310 Certificated Salaries $ 215,807 $ 138,498 $ 138,498 $ - 0% 31,229 31,885 35,006 320 Non - Certificated Salaries 36,996 53,290 52,799 (491) -1% 39,740 40,889 69,823 360 Employee Benefits 81,925 75,922 79,274 3,352 4% - - 75 390 Transportation Allowance - - - 190,123 198,989 312,007 Subtotal - Personnel Services 334,728 267,710 270,571 2,861 1% 2,272 463 - 410 Professional and Technical Servi' 2,300 - 2,300 2,300 - - - 420 Staff Travel - - - - - - - 425 Student Travel - - - - 1,874 4,493 1,345 430 Utility Services 2,000 1,973 2,000 27 1% 50,681 116,220 47,713 435 Energy 139,000 126,827 110,000 (16,827) -13% 828 600 600 440 Other Purchased Services - 422 - (422) -100% 3,334 4,472 3,808 450 Supplies, Materials and Media 7,028 6,523 7,712 1,189 18% 12 145 532 490 Other Expenses - 600 - (600) -100% - - - 510 Equipment 727 727 - (727) -100% 59,001 126,393 53,998 Subtotal - Non Personnel 151,055 137,072 122,012 (15,060) -11% $ 249,124 $ 325,382 $ 366,005 Location Totals $ 485,783 $ 404,782 $ 392,583 $ (12,199) -3% Karluk Location Amounts $550,000 $500,000 - $450,000 - - $400,000 re - $350,000 . - -- - -- $300,000 - $250,000 $200,000 - Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Kaduk School is located on the southwestern coast of Kodiak Island, Karluk School overlooks the Shelikof Straits and Alaska's Aleutian Range. Kaduk School offers a comprehensive kindergarten through twelfth grade educational program. The Alutiiq community of Kaduk is well known for its king and sockeye salmon fishery. The Kaduk River runs through the center of the community and provides ready access to the abundant fishery. More than 46 registered archaeological sites serve as a reminder of the rich cultural history that exists in Karluk. 90 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 366 KARLUK SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 12.00 13.00 15.00 Enrollment in ADM (7 -12) 15.00 16.00 16.00 FTE's Included In Current Budget - Administrator - - - - 2.00 2.00 2.00 Teacher 2.00 2.00 2.00 1.00 Special Edcuaticn Teacher 1.00 - - - - Counselors - - - - 2.00 2.00 3.00 Certified Subtotal 3.00 2.00 2.00 0.50 0.63 0.63 Instructional Aides 0.63 1.38 1.38 0.13 0.13 0.13 Support Staff 0.13 0.13 0.13 0.50 0.50 0. 50 Custodial Staff 0.50 0.50 0.50 1.13 1.26 1.26 Classifed Subtotal 1.26 2.01 2.01 3.13 3.26 4.26 Total 4.26 4.01 4.01 Karluk Enrollment 17.00 16.00 15.00 14.00 13.00 12.00 - 11.00 • - 10.00 , Cr , d o ^ C • 91 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 369 LARSEN BAY SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 152,364 $ 185,251 $ 174,666 310 Certificated Salades $ 197,140 $ 124,056 $ 127,167 $ 3,111 3% 25,995 29,082 27,207 320 Non - Certificated Salaries 30,054 26,536 28,968 2,432 9% 52,327 74,363 59,893 360 Employee Benefits 80,296 51,576 55,086 3,510 7% 230,686 288,696 261,766 Subtotal - Personnel Services 307,490 202,168 211,221 9,053 4% - - - 410 Professional and Technical Servicr - - - - - - - 420 Staff Travel - - - - - - - 425 Student Travel 1,000 - - - 6737 6,702 7,921 430 Utility Services 6,800 6,452 6,801 349 5% 87,793 79,530 82,099 435 Energy 106,000 98,901 88,000 (10,901) -11% 330 600 600 440 Other Purchased Services - 1,419 - (1,419) -100% 1,858 2,022 3,258 450 Supplies, Materials and Media 5,324 3,201 3,815 614 19% - 55 275 490 Other Expenses - 200 - (200) -100% - - - 510 Equipment - - - - 96,718 88,909 94,153 Subtotal - Non Personnel 119,124 110,173 98,616 (11,557) -10% $ 327,404 $ 377,605 $ 355,919 Location Totals $ 426,614 $ 312,341 $ 309,837 $ (2,504) -1% Larsen Bay Location Amounts $450,000 - $400,000 - $350,000 - $300,000 $250,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Larsen Bay School is located on the southwestem coast of Kodiak Island, Larsen Bay School serves a community that integrates a subsistence lifestyle with a commercial fishing and hunting industry. Larsen Bay School offers a comprehensive kindergarten through twelfth grade educational program. The community of Larsen Bay is well situated to serve the commercial and sport fishing activity on the island's west side. Abundant sea life and land animals attract visitors during the summer and fall seasons. 92 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 369 LARSEN BAY SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 13.00 11.00 16.00 Enrollment in ADM (7 -12) 18.00 11.00 12.00 FTE's Included In Current Budget - - - Administrator - - - 2.00 2.00 2.00 Teacher 2.00 2.00 2.00 1.00 Special Edcuation Teacher 1.00 - - - - - Counselors - - - 2.00 2.00 3.00 Certified Subtotal 3.00 2.00 2.00 0.50 0.50 0.25 Instructional Aides 0.25 0.25 0.25 0.13 0.13 0.25 Support Staff 0.13 0.13 0.13 0.63 0.63 0.63 Custodial Staff 0.63 0.63 0.63 1.26 1.26 1.13 Classifed Subtotal 1.01 1.01 1.01 3.26 3.26 4.13 Total 4.01 3.01 3.01 LARSEN BAY ENROLLMENT 19.00 - - 17.00 - - -- - 15.00 13.00 11.00 - 9.00 , r _co 5ga o°j o �. h ,N eV ni ti e ne O o � M 93 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 371 OLD HARBOR SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Descnption Budget Budget Budget Change Change $ 446,828 $ 414,400 $ 410,511 310 Certificated Salaries $ 430,173 $ 364,756 $ 371,674 $ 6,918 2% 90,842 91,489 91,202 320 Non - Certificated Salaries 95,262 81,495 82,920 1,425 2% 225,261 208,010 207,364 360 Employee Benefits 251,679 227.671 245,900 18,229 8% - 110 390 Transportation Allowance - - - 762,931 713,899 709,187 Subtotal - Personnel Services 777,114 673,922 700,494 26,572 4% - - - 410 Professional and Technical Service - - - - 111 - - 420 Staff Travel - - - - 6,654 7,309 2,517 425 Student Travel 7,000 4,287 7,000 2,713 63% 7,213 6,848 8,318 430 Utility Services 9,300 10,949 8,640 (2,309) -21% 96,618 86,651 108.763 435 Energy 128,000 126,767 114,000 (12,767) -10% 1,744 600 698 440 Other Purchased Services 2,800 3,045 2,800 (245) -8% 12,007 14,812 12,673 450 Supplies, Materials and Media 12,150 14,170 13,000 (1,170) -8% 117 1,154 548 490 Other Expenses 176 485 180 (305) -63% 618 - 510 Equipment 200 200 - (200) -100% 124,464 117,992 133,517 Subtotal - Non Personnel 159,626 159,903 145,620 (14,283) -9% $ 887.395 $ 831,891 $ 842.704 Location Totals $ 936,740 $ 833.825 $ 846,114 $ 12,289 1% Old Harbor Location Amounts $950,000 - - $900,000 ■Illifillb. $850,000 - _ _- > - $800,000 $750,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Old Harbor School is located on the Southeast Coast of Kodiak Island, 70 air miles southwest of the City of Kodiak. We are a community that relies on the natural resources of our surrounding sea and upland environment for our livelihood. The sea also provides us with our main means of transportation and access. It is important to note that Old Harbor can only be reached by marine or air transportation. There are no roads leading to Old Harbor .OId Harbor School serves students in grades K - 12. 94 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 371 OLD HARBOR SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 45.00 46.00 42.00 Enrollment in ADM (7 -12) 42.00 38.00 40.00 FTE's Included In Current Budget 0. 50 0.50 1.00 Administrator 1.00 1.00 1.00 5.00 5.00 4.00 Teacher 4.00 4.00 3.00 1.00 1.00 1.00 Special Edcuation Teacher 1.00 1.00 1.00 - - Counselors - - - 6.50 6.50 6.00 Certified Subtotal 6.00 6.00 5.00 0.50 1.00 0.88 Instructional Aides 0.88 1.13 1.13 0.50 0.50 0.50 Support Staff 0.50 0.50 0.50 1.25 1.38 0.81 Custodial Staff 1.38 0.81 0.81 2.25 2.88 2.19 Classifed Subtotal 2.76 2.44 2.44 8.75 9.38 8.19 Total 8.76 8.44 7.44 OLD HARBOR SCHOOL ENROLLMENT 47.00 45.00 43.00 41.00 - - 39.00 - 37.00 - - - 35.00 ro of 4S. h0 ry 95 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 373 OUZINKIE SCHOOL Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 310,251 $ 241,074 $ 190,736 310 Certificated Salaries $ 288,365 $ 202,563 $ 341,359 $ 138,796 69 °/o 50,642 50,046 68,050 320 Non - Certificated Salaries 56,177 66,714 66,623 (91) 0% 115,030 90,847 89,927 360 Employee Benefits 122,663 108,684 163,127 54,443 50% 45 390 Transportation Allowance - - - 475,923 381,967 348,758 Subtotal - Personnel Services 467,205 377.961 571,109 193,148 51% - - - 410 Professional and Technical Service - - - - - - 420 Staff Travel - - - - 1,239 1,599 3,310 425 Student Travel 6,000 6,613 8,356 1,743 26% 8,672 9,359 10,023 430 Utility Services 8,050 11,236 8,400 (2,836) -25% 110.989 76,415 75,132 435 Energy 112,000 126,107 96,000 (30,107) -24% 1,077 600 600 440 Other Purchased Services - 547 - (547) -100% 8,211 11,955 9,834 450 Supplies, Materials and Media 9,148 7,346 10,348 3,002 41% 384 99 251 490 Other Expenses - 309 - (309) -100% 2,385 1,393 - 510 Equipment 2,000 1,000 2,000 1,000 100% 132,957 101,420 99,150 Subtotal - Non Personnel 137,198 153.158 125,104 (28,054) -18% $ 608,880 $ 483,387 $ 447,908 Location Totals $ 604,403 $ 531.119 $ 696,213 $ 165,094 31% Ouzinkie Location Amounts $750,000 $700,000 • ? -- $650,000 $600,000 -'x S $550,000 _� $500,000 _ - - $450,000 - -e $400,000 - i Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current Ouzinkie School is located 12 miles from the city of Kodiak and accessible only by boat or small plane. The village of Ouzinkie has 167 full -time residents and was once a busy fish processing community. Most community members make a living from commercial salmon fishing and in our Alutiiq village subsistence activities are still a major part of life. Ouzinkie School offers a comprehensive education in grades K - 12. We mesh traditional values of a subsistence community with rigorous education standards. The school environment is safe and welcoming to both students and community. 96 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 373 OUZINKIE SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 34.00 31.00 29.00 Enrollment in ADM (7 -12) 32.00 34.00 36.00 FTE's Included In Current Budget - 1.00 - Administrator - - - 5.00 4.00 3.00 Teacher 3.00 3.00 4.00 0.50 - 1.00 Special Edcuation Teacher 1.00 1.00 1.00 - Counselors - - - 5.50 5.00 4.00 Certified Subtotal 4.00 4.00 5.00 0.63 0.88 1.25 Instructional Aides 0.63 1.00 1.00 0.25 0.25 0.25 Support Staff 0.25 0.25 0.25 1.00 1.00 1.00 Custodial Staff 1.00 1.00 1.00 1.88 2.13 2.50 Classifed Subtotal 1.88 2.25 2.25 7.38 7.13 6.50 Total 5.88 6.25 7.25 OUZINKIE SCHOOL ENROLLMENT 40.00 35.00 - 30.00 25.00 53 m ryg 4' ry o ry ' U.. c) 97 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget ' Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 375 PORT LIONS SCHOOLS Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 317,436 $ 319,217 $ 276,043 310 Certificated Salaries $ 284,117 $ 185,249 $ 188,287 $ 3,038 2% 81,209 88,773 109,860 320 Non - Certificated Salaries 99,539 117,273 117,450 177 0% 165,251 192,344 207,047 360 Employee Benefits 219,332 154,518 169,467 14,949 10% 1,685 390 Transportation Allowance - - - 563,896 600,334 594,635 Subtotal - Personnel Services 602,988 457,040 475,204 18,164 4% 2,370 1,760 - 410 Professional and Technical Service 2,300 2,500 2,300 (200) -8% 52 - 420 Staff Travel - - - - 5,767 9,670 29,314 425 Student Travel 7,500 3,335 5,000 1,665 50% 3,586 9,524 11,392 430 Utility Services 10,310 12,273 10,310 (1,963) -16% 58,931 44,996 48,791 435 Energy 83,500 61,523 57,152 (4,371) -7% 1,948 1,558 1,825 440 Other Purchased Services - 3,281 , 1,500 (1,781) -54% 7,006 5,856 7,232 450 Supplies, Materials and Media 11,004 7,691 8,864 1,173 15% 765 174 6,424 490 Other Expenses - 409 - (409) -100% - - 510 Equipment - - - - 80,373 73,590 104,978 Subtotal - Non Personnel 114,614 91,012 85,126 (5,886) -6% $ 644,269 $ 673,924 $ 699,613 Location Totals $ 717,602 $ 548,052 $ 560,330 $ 12,278 2% Port Lions Location Amounts $750,000 $700,000 - $650,000 $600,000 $550,000 - -- $500,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current The village of Port Lions is located on Kodiak Island, approximately 24 nautical miles from the city of Kodiak and is accessible only by air or water. Port Lions was founded in December, 1964, as part of the relocation of Afognak Village after the 1964 earthquake and tsunami. Port Lions has a second-class city designation governed by a mayor. Our school serves students in kindergarten through twelfth grade. Our community values attendance as an important part of education and student attend school an average of 90 of the time. School staff recognize student achievement in this area by providing monthly rewards for perfect attendance. 98 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 375 PORT LIONS SCHOOL Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget 32.00 35.00 36.00 Enrollment in ADM (7 -12) 36.00 26.00 26.00 FTE's Included In Current Budget 0.50 1.00 1.00 Administrator 1.00 - - 2.80 3.00 3.00 Teacher 3.00 3.00 3.00 0.50 1.00 - Spedal Edcuation Teacher - - - - - Counselors - - - 3.80 5.00 4.00 Certified Subtotal 4.00 3.00 3.00 0.63 0.63 1.53 Instructional Aides 1.16 1.72 1.75 0.38 0.38 0.38 Support Staff 0.38 0.38 0.38 1.63 1.63 1.63 Custodial Staff 1.63 1.63 1.63 2.64 2.64 3.54 Classifed Subtotal 3.17 3.73 3.76 6.44 7.64 7.54 Total 7.17 6.73 6.76 PORT LIONS SCHOOL ENROLLMENT 40,00 35.00 - _ r. 30.00 :- di 25.00 -'r' 20.00 o ^ o ^ c` ro oi d - :-.1; ry& ti $ ry o ryo UDC ryo 99 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/11 Location: 380 VILLAGE WIDE SERVICES Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Actual Actual Actual Account Description Budget Budget Budget Change Change $ 134,070 $ 180,807 $ 198,907 310 Certificated Salaries $ 217,989 $ 188,489 $ 190,694 $ 2,205 1% 45,260 47,680 48,214 320 Non - Certificated Salaries 43,506 40638 40,547 (91) 0% 48 59,522 67,071 360 Employee Benefits 94 70,473 76,150 5 8% 227,489 288,009 314,192 Subtotal - Personnel Services 355,963 299,600 307,391 7,791 3% 780 - 1,528 410 Professional and Technical Servi6 - - - - 16,686 15,299 15,980 420 Staff Travel 16,700 22,500 14,700 (7,800) -35% 16,697 50,838 45,776 425 Student Travel 19,000 15,101 19,000 3,899 26% 422,376 510,639 1,006,126 430 Utility Services 1,040,104 1,039,707 1,150,443 110,736 11% 1,328 - 435 Energy 700 700 - (700) -100% 835 1,095 840 440 Other Purchased Services - 397 - (397) -100% 7,771 8,029 14,155 450 Supplies, Materials and Media 10,552 11,534 13,552 2,018 17% 3,721 8,359 8,890 490 Other Expenses 2,748 2,542 2,748 206 8% 1,478 18,522 1,231 510 Equipment - 1,553 - (1,553) -100% 470,344 614,109 1,094,526 Subtotal - Non Personnel 1,089,804 1,094,034 1,200,443 106,409 10% $ 697,833 $ 902,118 $ 1,408,718 Location Totals $ 1,445,767 $ 1,393,634 $ 1,507,834 $ 114,200 8% Village Wide Services Location Amounts $1,750,000 $1,500,000 - - � - 7�- $1,250,000 ' - - $1,000,000 - $750,000 - $500,000 - Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 100 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 380 VILLAGE WIDE SERVICES Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 - Teacher - - - - Special Education Teacher - - - 1.00 1.00 2.00 Counselors 2.00 1.00 1.00 2.00 2.00 3.00 Certified Subtotal 3.00 2.00 2.00 - Instructional Aides - - - 1.00 1.00 1.00 Support Staff 1.00 1.00 1.00 - - Custodial Staff - - - 1.00 1.00 1.00 Classified Subtotal 1.00 1.00 1.00 3.00 3.00 4.00 Total 4.00 3.00 3.00 101 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 °/* Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ 162,703 $ - $ 154562 $ 154,562 - 569 - 320 Non - Certificated Salaries 56,944 - 58,687 58,687 4,606,475 4,005,388 5,074,058 360 Employee Benefits 5,773,130 5,773,130 7,543,538 1,770,408 31% 4,606,475 4,005,957 5,074,058 Subtotal - Personnel Services 5,992,777 5,773,130 7,756,787 1,983,657 34% - - - 410 Professional and Technical Service - - - - 25,109 30,274 30,721 420 Staff Travel 24,527 24,527 35,000 10,473 43% - - 425 Student Travel - - - - - - 430 Utility Services 5,000 5,000 - (5,000) -100% - - - 435 Energy - - - - - - - 440 Other Purchased Services - - - - - 450 Supplies, Materials and Media - - - - 14,335 43,466 12,056 490 Other Expenses 17,000 17,000 11,527 (5,473) -32% - - 510 Equipment - - - - 39,444 73,740 42,777 Subtotal - Non Personnel 46,527 46,527 46,527 - 0% $ 4,645,919 $ 4,079,697 $ 5,116,835 Location Totals $ 6,039,304 $ 5,819,657 $ 7,803,314 $ 1,983,657 34% District Wide Negotiated Fringe Benefits Location Amounts $9,000,000 $8,000,000 - • — $7,000,000 — • $6,000,000 $5,000,000 — $4,000,000 -- -� $3,000,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 102 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - Administrator - - - - Teacher - - - - Special Education Teacher - - - - Counselors - - - - Certified Subtotal - - - - Instructional Aides - - - - - - Support Staff - - - - Custodial Staff - - - - Classified Subtotal - - - Total- 103 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 450 DISTRICT WIDE SERVICES Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 98,484 $ 137,623 $ 111,588 310 Certificated Salaries $ 131,822 $ 131,822 $ 134,886 $ 3,064 2% 38,358 50,955 60,558 320 Non - Certificated Salaries 63,619 60,237 64,307 4,070 7% 55,034 82,622 88,217 360 Employee Benefits 106,860 101,061 112,827 11,766 12% 191,876 271,200 260,363 Subtotal - Personnel Services 302,301 293,120 312,020 18,900 6% - 36,924 35,000 410 Professional and Technical Servii - 34,000 34,000 - 0% 1,472 5,000 3,084 420 Staff Travel 1,200 2,000 2,200 200 10% 2,592 4,940 8,755 425 Student Travel 1,500 1,500 1,500 - 0% 61 1,101 430 Utility Services - 1,067 391,381 390,314 36581% - - - 435 Energy - - - - 6,547 8,887 7,482 440 Other Purchased Services 625 12,475 625 (11,850) -95% 19,047 30,212 159,558 450 Supplies, Materials and Media 45,900 45,838 61,089 15,251 33% 422 429 - 490 Other Expenses 425 625 425 (200) -32% 9.969 1,393 183,043 510 Equipment 54,007 48,007 35,725 (12,282) -26% 40,049 87,846 398,023 Subtotal - Non Personnel 103,657 145,512 526,945 381,433 262% $ 231,925 $ 359,046 $ 658,386 Location Totals $ 405,958 $ 438,632 $ 838,965 $ 400,333 91% District Wide Services Location Amounts $950,000 $800,000 s Y - $650,000- $500.000 ��W $350,000 - r $200,000 - r' Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 104 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 450 DISTRICT WIDE SERVICES Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - - - Administrator - - - 4.00 2.00 2.00 Teacher 2.00 2.00 2.00 - - - Special Education Teacher - - - - - - Counselors - - - 4.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00 - Instructional Aides - - - 1.50 175 1.95 Support Staff 1.95 2.70 2.70 - - - Custodial Staff - - - 1.50 1.75 1.95 Classified Subtotal 1.95 2.70 2.70 5.50 3.75 3.95 Total 3.95 4.70 4.70 105 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 451 AUDITORIUM Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ - 109,025 117,249 122,553 320 Non - Certificated Salaries 114,639 114,639 116,513 1,874 2% 67,682 71,706 74,883 360 Employee Benefits 81,021 82,142 85,825 3,683 4% 176,707 188,955 197,436 Subtotal - Personnel Services 195,660 196,781 202,338 5,557 3% 6,459 4,288 6,037 410 Professional and Technical Service 10,000 12,000 12,000 - 0% - 420 Staff Travel - - - - - 425 Student Travel - - - - - 2,168 430 Utility Services 8,600 6,032 6,000 (32) -1% 48,490 52,416 55,852 435 Energy 55,000 61,148 56,117 (5,031) -8% 858 2,315 1,781 440 Other Purchased Services 2,650 2,650 2,650 - 0% 8,623 7,109 8,937 450 Supplies, Materials and Media 9,900 14,706 12,850 (1,856) -13% - 490 Other Expenses - - - - 3,631 2,262 3,466 510 Equipment 11,873 5,067 5,000 (67) -1% 68,061 68,390 78,241 Subtotal - Non Personnel 98,023 101,603 94,617 (6,986) -7% $ 244,768 $ 257,345 $ 275,677 Location Totals $ 293,683 $ 298,384 $ 296,955 $ (1,429) 0% Auditorium Location Amounts $325,000 $300,000 -. -- $275,000 T - $250,000 $225,000 - $200,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 106 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 451 AUDITORIUM Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - - Administrator - - - - Teacher - - - - - Special Education Teacher - - - - - Counselors - - - - Certified Subtotal - - - - 0.63 0.63 0.63 Instructional Aides 0.63 0.63 0.63 2.31 2.31 2.31 Support Staff 2.31 2.31 2.31 - - Custodial Staff - - - 2.94 2.94 2.94 Classified Subtotal 2.94 2.94 2.94 2.94 2.94 2.94 Total 2.94 - 2.94 2.94 107 f KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012- 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 459 TECHNOLOGY SERVICES Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ - $ - $ - 397,175 429,200 408,313 320 Non- Certificated Salaries 460,538 438,149 523,079 0% 141,467 151,782 153,368 360 Employee Benefits 215,758 207,409 245,892 0% 538,642 580,982 561,681 Subtotal - Personnel Services 676,296 645,558 768,971 123,413 19% 8,725 121,420 87,892 410 Professional and Technical Servic 40,000 79,230 40,000 (39,230) -50% 7,624 10,542 15,736 420 Staff Travel 8,000 10,000 10,000 - 0% - 425 Student Travel - - - - 167879 139,186 201,635 430 Utility Services 252,000 183,558 3,000 (180,558) -981/4 - - - 435 Energy - - - - 76,998 50,221 149,463 440 Other Purchased Services 165,000 117,873 93,000 (24,873) -21% 69,823 51,261 348,967 450 Supplies, Materials and Media 20,000 52,744 80,117 27,373 52% 2,082 494 2,573 490 Other Expenses - 3,200 1,000 (2,200) -69% 4,879 255,397 954,258 51O Equipment 20,000 12,099 27,883 15,784 130% 338,010 628,521 1,760,524 Subtotal - Non Personnel 505,000 458,704 255,000 (203,704) -44% $ 876,652 $ 1,209,503 $ 2,322,205 Location Totals $ 1,181,296 $ 1,104,262 $ 1,023,971 $ (80,291) -7% Technology Services Location Amounts $2,675,000 $2,400,000 $2,125,000 $1,850,000 $1,300,000 $1,025,000 y- _ $ $750,000 - - - - - ro - $750000 - Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 108 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 459 TECHNOLOGY SERVICES Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - - - Administrator - - - - - - Teacher - - - - - - Special Education Teacher - - - - - - Counselors - - - - - - Certified Subtotal - - - - - - Instructional Aides - - - 6.00 6.00 6.95 Support Staff 6.95 7.00 7.00 - - - Custodial Staff - - - 6.00 6.00 6.95 Classified Subtotal 6.95 7.00 7.00 6.00 6.00 6.95 Total 6.95 7.00 7.00 109 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date'' 01/28/12 Location: 460 EDUCATIONAL SUPPORT SERVICES Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 308,960 $ 340,766 $ 475,838 310 Certificated Salaries $ 307,213 $ 569,351 $ 569,696 $ (2,655) 0% 11,141 310 320 Non - Certificated Salaries - - 27,852 27,852 98,382 111,142 156,778 360 Employee Benefits 108,819 225,131 242,047 16,916 8% 407,342 463,049 632,926 Subtotal - Personnel Services 416,032 794,482 836,595 42,113 5% - 410 Professional and Technical Serviu - - - - - 420 Staff Travel - - - - 425 Student Travel - - - - - - 430 Utility Services - - - - - 435 Energy - - - - - 440 Other Purchased Services - - - - - - - 450 Supplies, Materials and Media - - - - - - - 490 Other Expenses - - - - - 510 Equipment - - - - - Subtotal - Non Personnel - - - - $ 407,342 $ 463,049 $ 632,926 Location Totals $ 416,032 $ 794,482 $ 836,595 $ 42,113 5% Educational Support Services Location Amounts $900,000 $800,000 -- $700,000 - $600,000 r_ $500,000 r $400,000 - -- - $300,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 110 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 460 EDUCATIONAL SUPPORT SERVICES Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget 2.50 1.50 1.50 Administrator 1.50 1.50 1.50 3.00 2.00 Teacher 2.00 5.00 5.00 - Special Education Teacher - - - - - Counselors - - - - - 2.50 4.50 3.50 Certified Subtotal 3.50 6.50 6.50 0.20 0.20 - Instructional Aides - - - - Support Staff - - - - - - Custodial Staff - - - 0.20 0.20 - Classified Subtotal - - - 2.70 4.70 3.50 Total 3.50 6.50 6.50 111 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 461 QUALITY SCHOOLS Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ 422 310 Certificated Salaries $ 5,850 $ 5,850 $ 5,850 $ - 0% 625 - 32,256 320 Non - Certificated Salaries 53,573 53,573 53,894 321 1% 94 - 14,112 360 Employee Benefits 26,873 27,103 27,850 747 3% 719 - 46,790 Subtotal - Personnel Services 86,296 86,526 87,594 1,068 1% 3,700 3,250 410 Professional and Technical Servic( - 4,000 4,000 - 0% 1,825 - 956 420 Staff Travel - 1,000 1,000 - 0% - 425 Student Travel - - - 2,676 - 430 Utility Services - - - - - - 435 Energy - - - - 950 12,188 2,381 440 Other Purchased Services - - - - 2,877 2,561 7,050 450 Supplies, Materials and Media 99 5,000 6,452 1,452 29% 10 872 110 490 Other Expenses - - - - - - 510 Equipment - - - - 5,662 21,997 13,747 Subtotal - Non Personnel 99 10,000 11,452 1,452 15% $ 6,381 $ 21,997 $ 60,537 Location Totals $ 86,395 $ 96,526 $ 99,046 $ 2,520 3% Quality Schools Location Amounts $100,000 - _ _ - $0,000 $660,000 $40,000 $20,000 r $- x Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 112 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 461 QUALITY SCHOOLS Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - Administrator - - - - Teacher - - - - - - Special Education Teacher - - - - Counselors - - - - Certified Subtotal - - - - - Instructional Aides - - 1.00 Support Staff 1.00 1.00 1.00 - - - - Custodial Staff - - - - 1.00 Classified Subtotal 1.00 1.00 1.00 1.00 Total 1.00 1.00 1.00 113 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 492 SPECIAL SERVICES Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 1,161,783 $ 1,045,781 $ 961,165 310 Certificated Salaries $ 1,339,774 $ 1,060,985 $ 1,251,581 $ 190,596 18% 136,547 152,609 205,564 320 Non - Certificated Salaries 43,575 65,914 66,054 140 0% 396,798 391,192 405,182 360 Employee Benefits 518,521 359,509 447,757 88,248 25% 1,695,128 1,589,582 1,571,911 Subtotal - Personnel Services 1,901,870 1,486,408 1,765,392 278,984 19% 461,176 499,997 801,526 410 Professional and Technical Servic 441,850 583,850 431,350 (152,500) -26% 52,862 43,063 50,464 420 Staff Travel 57,000 56,950 59,000 2,050 4% 53,454 16,382 430 425 Student Travel 1,000 1,000 1,000 - o% 60 17 40 430 Utility Services 1,000 1,000 250 (750) -75% - - - 435 Energy - - - - 12,218 16,896 18,614 440 Other Purchased Services 12,000 4,325 10,000 5,675 131% 44,044 55,528 111,366 450 Supplies, Materials and Media 49,200 76,932 78,690 1,758 2% 61,601 9,110 4,498 490 Other Expenses 1,000 1,455 1,000 (455) -31% 44079 6,307 6,936 510 Equipment 25,440 13,590 7,200 (6,390) -47% 729,494 647,300 993,874 Subtotal - Non Personnel 588,490 739,102 588,490 (150,612) -20% $ 2,424,622 $ 2,236,882 $ 2,565,785 Location Totals $ 2,490,360 $ 2,225,510 $ 2,353,882 $ 128,372 6% Special Services Location Amounts $2,600,000 Y $2,500,000 n. $2,400,000 $2,300,000 _ IIIIP $2,200,000 - Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 114 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 492 SPECIAL SERVICES Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 - Teacher - - - 16.00 18.00 14.00 Special Education Teacher 17.00 14.00 16.00 - - - Counselors - - - 17.00 19.00 15.00 Certified Subtotal 18.00 15.00 17.00 2.00 2.00 0.25 Instructional Aides 0.25 0.25 0.25 1.00 1.00 1.00 Support Staff 1.00 1.00 1.00 - - - Custodial Staff - - 3.00 3.00 1.25 Classified Subtotal 1.25 1.25 1.25 20.00 22.00 16.25 Total 19.25 16.25 18.25 115 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 510 BOARD OF EDUCATION Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ - 42,579 43,905 44,570 320 Non - Certificated Salaries 46,436 46,436 46,561 125 0% 15,823 47,288 20,183 360 Employee Benefits 20,923 16,036 16,392 356 2% 58,402 91,193 64,753 Subtotal - Personnel Services 67,359 62,472 62,953 481 1% 62,427 37,015 47,498 410 Professional and Technical Servii 54,961 54,961 40,000 (14,961) -27% 37,191 39,525 46,209 420 Staff Travel 34,104 31,104 45,000 13,896 45% 561 - 76 425 Student Travel - - - - 238 78 49 430 Utility Services - 100 250 150 150% - - - 435 Energy - - - - 5,701 13,727 10,705 440 Other Purchased Services 6,534 9,534 10,000 466 5% 9,046 10,677 7,339 450 Supplies, Materials and Media 5,800 5,700 7,500 1,800 32% 24,247 20,395 17,370 490 Other Expenses 4,000 5,000 25,000 20,000 400% - 19,919 - 510 Equipment - - - - 139,411 141,336 129,246 Subtotal - Nan Personnel 105,399 106,399 127,750 21,351 20% $ 197,813 $ 232,529 $ 193,999 Location Totals $ 172,758 $ 168,871 $ 190,703 $ 21,832 13% Board of Education Location Amounts $250,000 $200,000 - $150,000 $100,000 $50,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 116 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 510 BOARD OF EDUCATION Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - - - Administrator - - - - - - Teacher - - - - - - Special Education Teacher - - - - - - Counselors - - - - - - Certified Subtotal - - - - - - Instructional Aides - - - 0.50 0.50 0.50 Support Staff 0.50 0.50 0.50 - Custodial Staff - - - 0.50 0.50 0.50 Classified Subtotal 0.50 0.50 0.50 0.50 0.50 0.50 Total 0.50 0.50 0.50 117 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 560 CENTRAL ADMINISTRATION Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ 273,595 $ 350,393 $ 314,399 310 Certificated Salaries $ 253,413 $ 252,589 $ 254,213 $ 1 624 1% 176,208 188,966 178.112 320 Non - Certificated Salaries 200.525 175,534 201,401 25,867 15% 177,012 173,753 198,377 360 Employee Benefits 235,652 203,126 241,420 38,294 19% 626,815 713,112 690,888 Subtotal - Personnel Services 689,590 631249 697,034 65,785 10% 6,193 9,030 18266 410 Professional and Technical Seniu 23600 24,000 36600 12000 50% 52.076 70,238 70,324 420 Staff Travel 62,603 65603 61.162 (4,441) -7% - - 89 425 Student Travel - - - - 127 419 181 430 Utility Services 2,000 2,100 2.000 (100) -5% - 435 Energy - - - - 21,853 20,310 100,160 440 Other Purchased Services 32,000 101.233 55,000 (46,233) -46% 90,472 196,599 180,996 450 Supplies, Materials and Media 176,125 176,301 167,566 (8,735) -5% 10,534 4,292 11,713 490 Other Expenses 8,859 11,559 8,859 (2,700) -23% 2,115 10,223 6,130 510 Equipment 14,000 13,000 8,000 (5600) -38% 183,370 311.111 387,859 Subtotal - Non Personnel 318,587 393,796 338,587 (55,209) -14% $810,185 $ 1,024,223 $ 1,078,747 Location Totals $ 1,008,177 $ 1,025,045 $ 1,035,621 $ 10576 1% Central Administration Location Amounts $1,200,000 $1,100,000 -,.. - $1,000,000 W .- r r °- $900,000 $800,000 n $700,000 $600,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 118 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 560 CENTRAL ADMINISTRATION Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget 100 2.00 3.00 Administrator 2.00 2.00 2.00 2.00 - - Teacher - - - - Special Education Teacher - - - - - - Counselors - - - 5.00 2.00 3.00 Certified Subtotal 2.00 2.00 2.00 - - - Instructional Aides - - - 3.50 3.50 3.50 Support Staff 3.50 3.50 3.50 - - - Custodial Staff - - - 3.50 3.50 3.50 Classified Subtotal 3.50 3.50 3.50 8.50 5.50 6.50 Total 5.50 5.50 5.50 119 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 610 BUSINESS OPERATIONS Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ - 431,113 469,465 536,252 320 Non- Cedicated Salaries 544,898 559,576 573,702 14,126 3% 250,640 276,876 319,374 360 Employee Benefits 352,721 362,189 379,343 17,154 5% 681,753 746,341 855,626 Subtotal - Personnel Services 897,619 921,765 953,045 31,280 3% 304,463 302,930 165,565 410 Professional and Technical Service 247 000 247,000 274000 27,500 11% 6,478 5,995 8,531 420 Staff Travel 10,000 7,000 10,000 3,000 43% - 425 Student Travel - - - - - 16 612 11,307 430 Utility Services 11,705 13,055 15,250 2,195 17% 35,481 43,806 42,195 435 Energy 50,135 54,630 51,023 (3,607) -7% 5,941 121,855 26,723 440 Other Purchased Services 18,500 19,000 30,000 11,000 58% 7,793 12,614 9,314 450 Supplies, Matenals and Media 12,900 9,900 19,000 9,100 92% 3,048 8,483 3,914 490 Other Expenses - - - - 9,875 - 510 Equipment 1,000 6,500 2,500 (4,000) -62% - 363,220 506,170 267,549 Subtotal - Non Personnel 351,240 357,085 402,273 45,188 13% $ 1,044,973 $ 1,252,511 $ 1,123,175 Location Totals $ 1,248,859 $ 1,278,850 $ 1,355,318 $ 76,468 6% Business Operations Location Amounts $1,450,000 - $1050,000 - iv $1,250,000 -_- r - $1,150,000 - $1,050,000 iiii - - - $950,000 $850,000 $750,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 120 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 610 BUSINESS OPERATIONS Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - - Administrator - - - - - - Teacher - - - - - Special Education Teacher - - - - - - Counselors - - - - - - Certified Subtotal - - - 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 - Instructional Aides - - - 7.00 8.00 8.00 Support Staff 8.00 8.00 8.00 - - - Custodial Staff - - - 8.00 9.00 9.00 Classified Subtotal 9.00 9.00 .9.00 8.00 9.00 9.00 Total 9.00 9.00 9.00 121 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 710 MAINTENANCE 8 OPERATIONS Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ - 836,755 816,426 855617 320 Non - Certificated Salaries 879,268 813,447 818,326 4,879 1% 492,940 472,721 519,604 360 Employee Benefits 585,556 495,611 536,921 41,310 8% 1,329,695 1289,147 1375,221 Subtotal - Personnel Services 1,464,824 1,309,058 1355,247 46,189 4% 459,365 467,859 431,180 410 Professional and Technical Service 391,000 391,000 416,000 25,000 6% 21,805 27,374 18,480 420 Staff Travel 47,600 47,600 43,000 (4,600) -10% - 425 Student Travel - - - - 465,516 480,510 420,212 430 Utility Services 323,100 332,719 108,900 (223,819) -67% 12,774 11,665 12,457 435 Energy 29,500 26,977 14,000 (12,977) -48% 46,209 58,111 108,386 440 Other Purchased Services 67,000 68,828 54,000 (14,828) -22% 287,330 225,413 184,912 450 Supplies, Materials and Media 239,000 250,300 237,300 (13,000) - 46,393 22,652 21,752 490 Other Expenses 54,500 54,500 50,500 (4,000) -7% 3,600 1,384 19,454 500 Capital Outlay 30,000 30,000 30,000 - 0% 107,494 274,063 91,411 510 Equipment 16,000 30,882 31,000 118 0% 1,450,486 1,569,031 1,308,244 Subtotal - Non Personnet 1,197 700 1,232,806 984,700 (248,106) -20% $ 2,780,181 $ 2,858,178 $ 2,683,465 Location Totals $ 2,662,524 $ 2,541,864 $ 2,339,947 $ (201,917) -8% Maintenance & Operations Location Amounts $3,000,000 $2,750,000 - - - - - $2,500,000 $2,250,000 - -- $2,000,000 Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Original Current 122 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 710 Maintenance and Operations Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 Actual Actual Actual Account Description Budget Budget Budget - - - Enrollment in ADM (7 -12) - - - FTE's Included In Current Budget - Administrator - - - - Teacher - - - - Special Education Teacher - - - - - - Counselors - - - - - - Certified Subtotal - - - 1.00 1.00 1.00 Administrator 1.00 1.00 - - Instructional Aides - - - 4.00 4.00 5.00 Support Staff 5.00 5.00 5.00 9.00 8.00 7.00 Maintenance Staff 7.00 7.00 8.00 1.84 1.84 2.59 Custodial Staff 2.59 2.59 2.67 15.84 14.84 15.59 Classified Subtotal 15.59 15.59 15.67 15.84 14.84 15.59 Total 15.59 15.59 15.67 123 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 100 General Fund - Expenditures Date: 01/28/12 Location: 900 OTHER DISTRICT WIDE SERVICES Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2010 -11 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change $ - $ - 3 - 310 Certificated Salaries $ - $ - $ - $ - - 320 Non - Certificated Salaries - - - - - - - 360 Employee Benefits - - - - - - - Subtotal - Personnel Services - - - - - - - 410 Professional and Technical Servict - - - - - - - 420 Staff Travel - - - - - - - 425 Student Travel - - - - - - - 430 Utility Services - - - - - - - 435 Energy - - - - - - - 440 Other Purchased Services - - - - - - - 450 Supplies, Materials and Media - - - - - 490 Other Expenses - - - - 233,951 266,974 159,582 550 Transfers 185,000 431,225 740,093 308,868 72% - - 510 Equipment - - - - 233,951 266,974 159,582 Subtotal - Non Personnel 185,000 431,225 740,093 308,868 72% $ 233,951 $ 266,974 $ 159,582 Location Totals $ 185,000 $ 431,225 $ 740,093 $ 308,868 72% Other District Wide Services Location Amounts $800,000 $700,000 -- $600,000 $500,000 $400,000 $300,000 $200,000 - - $100,000 - - -- Actual Actual Actual Budget Budget Budget 2008 -09 2009 -10 2010 -11 2011 -12 2010 -11 2012 -13 Original Current 124 Special Revenue Grants Combined Budget - Page 1 of 6 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Combined Budget of Revenues, Expenditures, and Changes in Fund Balances All Special Revenue Funds Fiscal Year 2012 -2013 With Comparative Totals for Prior Years Pupil Kinsman Food Fresh Fruits Transportation Grant Service & Vegetables Revenues: Intergovernmental - Local $ - $ - $ - $ - Intergovernmental - State 1,423,793 - - - Intergovernmental - Federal - 175,000 797,556 57,016 Food sales - - 245,417 - Corporate Grants and User fees - - - - Otherrevenues - - 16,000 - Total Revenues 1,423,793 175,000 1,058,973 57,016 Other financing sources: Use of Fund Balance - - - Operating transfers in 540,093 - 200,000 - Total Revenues and Other Financing Sources 1,963,886 175,000 1,258,973 57,016 Expenditures: Current: Instruction - 175,000 - - School Administration - - - - Data Processing services - - - - Supportingservices - pupil - - - - Community services - - - - Operation of Plant - - - - Pupil transportation 1,963,886 - - - Food service - - 1,258,973 57,016 Total Expenditures 1,963,886 175,000 1,258,973 57,016 Other Financing Uses: Operating transfers out - - - - Total Expenditures and Other Financing Uses 1,963,886 175,000 1,258,973 57,016 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financin< - - - - Fund Balances, Beginning of Yea - - - - Residual Equity Transfers In - Operating Fund - - - - Fund Balances, End of Year $ $ $ - $ 125 Combined Budget - Page 2 of 6 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Combined Budget of Revenues, Expenditures, and Changes in Fund Balances All Special Revenue Funds Fiscal Year 2012 -2013 With Comparative Totals for Prior Years Preschool Title Carl D. School Disabled VIB Perkins Improvement Revenues: Intergovernmental - Local $ - $ - $ - $ - Intergovernmental - State - - - - Intergovernmental - Federal 15,403 639,204 44,232 4,386 Food sales - - - - Corporate Grants and User fees - - - - Other revenues - - - - Total Revenues 15,403 639,204 44,232 4,386 Other financing sources: Use of Fund Balance - - - - Operating transfers in - - - - Total Revenues and Other Financing Sources 15,403 639,204 44,232 4,386 Expenditures: Current: Instruction 15,403 639,204 44,232 4,386 School Administration - - - - Data Processing services - - - - Supporting services - pupil - - - Community services - - - - Operation of Plant - - - - Pupil transportation - - - Food service - - - - Total Expenditures 15,403 639,204 44,232 4,386 Other Financing Uses: Operating transfers out - - - - Total Expenditures and Other Financing Uses 15,403 639,204 44,232 4,386 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financinc - - - - Fund Balances, Beginning of Yea - - - - Residual Equity Transfers In - Operating Fund - - - - Fund Balances, End of Year $ $ $ - $ - 126 Combined Budget - Page 3 of 6 KODIAK ISLAND BOROUGH SCHOOL DISTRIC Combined Budget of Revenues, Expenditures, and Changes in Fund Balances All Special Revenue Funds Fiscal Year 2012 -2013 With Comparative Totals for Prior Years Title IA Title IA Title IA Title IC Basic Highly Qualified Prof. Devel. Migrant Revenues: Intergovernmental - Local $ - $ - $ - $ - Intergovernmental- State - - - - Intergovernmental - Federal 437,260 26,089 52,179 219,247 Food sales - - - - Corporate Grants and User fees - - - - Other revenues - - - - Total Revenues 437,260 26,089 52,179 219,247 Other financing sources: Use of Fund Balance - - - - Operating transfers in - - - - Total Revenues and Other Financing Sources 437,260 26,089 52,179 219,247 Expenditures: Current: Instruction 437,260 26,089 52,179 219,247 School Administration - - - Data Processing services - - - - Supporting services - pupil - - - - Community services - - - - Operation of Plant - - - - Pupil transportation - - - - Food service - - - - Total Expenditures 437,260 26,089 52,179 219,247 Other Finandng Uses: Operating transfers out - - - - Total Expenditures and Other Finandng Uses 437,260 26,089 52,179 219,247 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financinc - - - - Fund Balances, Beginning of Yea - - - - Residual Equity Transfers In - Operating Fund - - - - Fund Balances, End of Year $ $ $ $ - 127 Combined Budget - Page 4 of 6 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Combined Budget of Revenues, Expenditures, and Changes in Fund Balances All Special Revenue Funds Fiscal Year 2011 - 2012 With Comparative Totals for Prior Years Title IIA Title 111 Title IA Title IA Teacher Training ELA Parent Involve. Choice /SES Revenues: Intergovernmental - Local $ - $ - $ - $ - Intergovernmental - State - - - - Intergovernmental - Federal 195,099 19,915 5,218 5,000 Food sales - - - - Corporate Grants and User fees - - - - Other revenues - - - - Total Revenues 195,099 19,915 5,218 5,000 Other financing sources: Use of Fund Balance - - - - Operating transfers in - - - - Total Revenues and Other Financing Sources 195,099 19,915 5,218 5,000 Expenditures: Current: Instruction 195,099 19,915 5,218 5,000 School Administration - - - - Data Processing services - - - - Supporting services - pupil - - - - Community services - - - - Operation of Plant - - - - Pupil transportation - - - - Food service - - - - Total Expenditures 195,099 19,915 5,218 5,000 Other Financing Uses: Operating transfers out - - - - Total Expenditures and Other Financing Uses 195,099 19,915 5,218 5,000 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financing Use - - - - Fund Balances, Beginning of Year - - - - Residual Equity Transfers In - Operating Fund - - - - Fund Balances, End of Year $ $ - $ - $ 128 Combined Budget - Page 5 of 6 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Combined Budget of Revenues, Expenditures, and Changes in Fund Balances All Special Revenue Funds Fiscal Year 2012 - 2013 With Comparative Totals for Prior Years Title VII ENLIVEN Indian Education Grant Revenues: Intergovernmental - Local $ - $ - Intergovernmental - State - - Intergovernmental - Federal 179,425 69Q145 Food sales - - Corporate Grants and User fees - - Other revenues - - Total Revenues 179,425 690,145 Other financing sources: Use of Fund Balance - - Operating transfers in - - Total Revenues and Other Financing Sources 179,425 690,145 Expenditures: Current: Instruction 179,425 69Q145 School Administration - - Data Processing services - - Supporting services - pupil - - Community services - - Operation of Plant - - Pupil transportation - - Food service - - Total Expenditures 179,425 690,145 Other Financing Uses: Operating transfers out - - Total Expenditures and Other Financing Uses 179,425 690,145 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financing Use - - Fund Balances, Beginning of Year - - Residual Equity Transfers In - Operating Fund - - Fund Balances, End of Year $ $ 129 Combined Budget - Page 6 of 6 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Combined Budget of Revenues, Expenditures, and Changes in Fund Balances All Special Revenue Funds Fiscal Year 2012 -2013 With Comparative Totals for Prior Years Budgeted Current Budget Actual Actual Actual 2012 -13 2011 -12 2010 -11 2009 -10 2008 -09 Revenues: Intergovernmental - Local $ - $ - $ - $ - Intergovernmental - State $ 1,423,793 $ 1,473,605 1,615,510 1,468,460 1,410,363 Intergovernmental - Federal $3,562,374 $ 3,562,374 4,173,556 3,626,283 2,892,124 Food sales $ 245,417 $ 245,417 245,213 245,386 256,514 Corporate Grants and User fees $ - $ - - - Other revenues $ 16,000 $ 16,000 73 15,113 18,904 Total Revenues 5,247,584 5,297,396 6,034,352 5,355,242 4,577,905 Other financing sources: Use of Fund Balance - 217,147 159,582 - - Operating transfers in 740,093 431,225 - - - Total Revenues and Other Financing Sources 5,987,677 5,945,768 6,193,934 5,355,242 4,577,905 Expenditures, Current: Instruction 2,707,802 2,707,802 3,519,094 2,841,888 2,158,350 School Administration - - - - - Data Processing services - - - - - Supporting services - pupil - - - - - Community services - - - - - Operation of Plant - - - - - Pupil transportation 1,963,886 1,924,907 1,497,194 1,343,151 1,286,380 Food service 1,315,989 1,315,989 1,204,663 1,170,203 1,133,175 Total Expenditures 5,987,677 5,948,698 6,220,951 5,355,242 4,577,905 Other Financing Uses: Operating transfers out - - - - - Total Expenditures and Other Financing Uses 5,987,677 5,948,698 6,220,951 5,355,242 4,577,905 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Financii - (2,930) (27,017) - - Fund Balances, Beginning of Ye - 244,146 244,164 - - Residual Equity Transfers In - Operating Fund - - - - - Fund Balances, End of Year $ $ 241,216 $ 217,147 $ - $ 130 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 205 Pupil Transportation Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ - $ - Local Sources $ - 1,407,470 1,466,225 1,470,177 State of Alaska 1,473,605 1,473,605 1,423,793 1,407,470 1,466,225 1,470,177 Total Revenue 1,473,605 1,473,605 1,423,793 - - Other Financing Sources - - - Use of Fund Balance 217,147 217,147 (217,147) (100) - - - Transfer From Other Funds 234,155 234,155 (234,155) (100) - - - Total Other Financing Sources 451,302 451,302 540,093 (451,302) (100) 1,407,470 1466,225 1,470,177 Total Revenue 1,924,907 1,924,907 1,963,886 $ 38,979 & Other Financing Sources Exoenditure - - - Non- Certified Salaries - - - - - - - Employee Benefits - - - - - - - Subtotal - Personnel Services - - - - Professional- Technical Services - - - - - 1,231,317 1,276,842 1,402,962 Student Travel 1,824,907 1,824,907 1,861,862 36,955 2 Utility Services - - - - Other Purchased Services - - - - 55,063 66,309 94,232 Supplies, Materials, and Media 100,000 100,000 102,024 2,024 2 Other Expenses - - 1,286,380 1,343,151 1,497,194 Subtotal - Other 1,924,907 1,924,907 1,963,886 38,979 2 - - - Equipment - - - - - 1,286,380 1,343,151 1,497,194 Fund Total 1,924,907 1,924,907 1,963,886 38,979 2 121,090 123,074 (27,017) Excess (Deficiency) of - - - - Revenues over Expenditures 121,090 244,164 Fund Balance, Beginning of Year - - - $ 121,090 $ 244,164 $ 217,147 Fund Balance, End of Year $ $ $ - $ - Pupil Transportation is to provide pupil transportation to and from school. 131 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 233 Legislative Grant - Middle School Playground Equipment, 08 -DC -318 Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 2,893 $ 2,235 $ - Intergovernmental - State $ - penditure Certified Salaries - - - - Non - Certified Salaries - - - - Employee Benefits - - Subtotal - Personnel Services - - - - Professional- Technical Services - StaffTravel - - - - - Other Purchased Services - 2,893 (33) - Supplies, Media, & Materials - Other Expenses - - - Indirect Costs - 2,893 (33) - Subtotal - Other - - - - 2,268 - Equipment - - - - - 2,893 2,235 - Fund Total - - - - Excess (Deficiency) of - - - - - Revenues over Expenditures - Fund Balance, Beginning of Year - - - - - $ - $ - $ - Fund Balance, End of Year $ $ - $ - $ - The Legislative Grant of Middle School Playground Equipment was to provide the Kodiak Middle School with playground equipment. 132 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 235 Education Job Fund Grant Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ - $ - Intergovernmental - Federal $ - $ 346,488 $ - $ (346,488) (100) Expenditure - - - Certified Salaries - 260,239 - (260,239) (100) - - - Non - Certified Salaries - - - - - - - Employee Benefits - 86,249 - (86,249) (100) - Subtotal - Personnel Services - 346,488 - (346,488) (100) - - - - Professional - Technical Services - - - _. - - - Staff Trave; - - - - - - - Other Purchased Services - - - - - - - Supplies, Media, & Materials - - - - - - - Other Expenses - - - - - - Indirect Costs - - - - - - - Subtotal- Other - - - - - - - Equipment - - - - - - Fund Total - 346,488 - (346,488) (100) - - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ - $ - $ - Fund Balance, End of Year $ - $ - $ - $ - The Education Jobs Fund (Ed Jobs) program is a new Federal program that provides $10 billion in assistance to States to save or create education jobs for the 2011 -2012 school year. 133 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 250 Math Science Partnership' Kinsman Grant Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ - $ 172,492 Intergovernmental - Federal $ 175,000 $ 175,000 $ 175,000 $ - - Expenditure - - 6,892 Certified Salaries 39,680 39,680 30,000 (9,680) (24) - 1,229 Non- Certified Salaries 14,000 14,000 14,000 - - - _ - 2,193 Employee Benefits 7,985 7,985 10,000 2,015 25 10,314 Subtotal - Personnel Services 61,665 61,665 54,000 (7,665) (12) - - - Professional - Technical Services - - - - - - - 24,821 Staff Travel 9,000 9,000 20,000 11,000 - - - 125,952 Other Purchased Services 80,212 80,212 80,000 - - - 1,331 Supplies, Media, & Materials 8,475 8,475 5,352 (3,123) (37) - 30 Other Expenses - - - - 10,024 Indirect Costs 15,648 15,648 15,648 - - - 162,158 Subtotal - Other 113,335 113,335 121,000 7,665 7 - - - Equipment - - - - - - - 172,472 Fund Total 175,000 175,000 175,000 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - Fund Balance, Beginning of Year - - - - - $ $ - $ - Fund Balance, End of Year $ - $ - $ $ The Math Science Partnership or Kinsman Grant is to provide training and support for our math and science curriculumns. 134 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 255 Food Service Date: 01 /28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 237,456 $ 245,291 $ 230,051 Type A Lunch- Pupils $ 245,417 $ 245,417 $ 245,417 $ - - 18,904 15,113 15,162 Other Local Revenue 16,000 16,000 16,000 - - 154 95 73 Earnings on Investments - - 670,164 682,262 743,665 Intergovernmental Federal 755,556 755,556 755556 - - 38,672 41,824 37,065 USDA 42,000 42,000 42,000 - - 965,350 984,585 1,026,016 Total Revenue 1,058,973 1,058,973 1,058,973 - - Other Financing Sources 148,981 164,708 159,582 Transfer From Other Funds 197,070 197,070 200,000 2,930 - 1,114,331 1,149,293 1,185,598 Total Revenue 1,256,043 1,256,043 1,258,973 2,930 0 8 Other Financing Sources Expenditure 188,346 185,831 219,377 Non - Certified Salaries 231,339 231,339 231,339 129,389 154,566 189,832 Employee Benefits 214,099 214,099 214,099 - - 317,735 340,397 409,209 Subtotal - Personnel Services 445,438 445,438 445,438 - - 41,906 - Professional/Technical services - - - - 3,648 2,672 2,698 Staff Travel 5,000 5,000 5,000 - - 7 - Communications 8,000 8,000 8,000 1,759 1,810 1,283 Other Purchased Services 2,000 2,000 2,000 - - 753,355 736,173 747,253 Supplies, Material, and Media 756,005 756,005 758,935 2,930 - 33,558 26,328 21,347 Other Expenses 30,600 30,600 30,600 - - 792,320 808,896 772,581 Subtotal - Other 801,605 801,605 804,535 2,930 0 4,276 - 3,808 Equipment 9,000 9,000 9,000 - - 1,114,331 1,149,293 1,185,598 Fund Total 1,256,043 1,256,043 1,258,973 2,930 0 - Excess (Defidency) of - - - - - Revenues over Expenditures - - Fund Balance, Beginning of Year - - $ $ $ - Fund Balance, End of Year $ - $ - $ $ - The Food Service Department has one full time accountant. The accountant is responsible for the menu planning, nutritional analysis, annual food purchases, weekly perishable food purchases, reporting of free and reduced status, and monthly reimbursement reports. The food service department is committed to working on and implementing the 2010 reauthorization and changes to our Child Nutrition Program. We also partidpate in the Summer Food Program (SFSP). The SFSP Provides nutritious meals to children during the summer vacation period. Meals are provided to children 18 years and under are free to all students who show up during the schelduled time. The site eligibility if the site is in an area where 50% or more of the children residing in the area are eligible for free and reduced price school meals. For the last four years, Main elementary has served as our sitre for the Summer Food Program. We have some of our village sites participate in the progfram and staffing has allowed. 135 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 256 Fresh Fruit & Vegetable Program Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2011 -12 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue 18,844 20,910 19,065 Intergovernmental - Federal 57,016 57,016 60,000 2,984 5 18,844 20,910 19,065 Total Revenue 57,016 57,016 60,000 2,984 5 Expenditure 1,226 1,527 1,327 Non - Certified Salaries 15,000 15,000 15,000 131 166 178 Employee Benefits 5,000 5,000 5,000 - - 1,357 1,693 1,505 Subtotal - Personnel Services 20,000 20,000 20,000 - - Professional/Technical services - - - - - - Staff Travel - - - - - - Communications - - - - - - Other Purchased Services - - - - 13,956 19,217 16,743 Supplies, Material, and Media 27,016 27,016 30,000 2,984 - 1,132 - 817 Other Expenses 10,000 10,000 10,000 - - 15,088 19,217 17,560 Subtotal - Other 37,016 37,016 40,000 2,984 8 2,399 2,399 - Equipment - 18,844 23,309 19,065 Fund Total 57,016 57,016 60,000 2,984 5 Excess (Deficiency) of - - Revenues over Expenditures Fund Balance, Beginning of Year - - - $ - $ - $ - Fund Balance, End of Year $ - $ - $ - $ - Our district has participated in the Fresh Fruit and Vegetable Program (FFVP) for four years. The FFVP funding comes from the USDA. A school is eligible if enrollment is 50% or greater students eligible for school meals. This year we have 10 sites participating in the program and we are eligible to receive $57,016. The grant monies allow the district to provide a snack to be served of either fresh fruit or fresh vegetable during the school day as long as it is not served during the breakfast or lunch serving time. This program has been received well by the students, staff, and parents. 136 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund 260 Preschool Disabled Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 19,895 $ 9,643 $ 11,803 Intergovernmental - Federal $ 15,403 $ 15,403 $ 15,403 $ - - Expenditure Certified Salaries - - - - 12,768 5,299 6,892 Non - Certified Salaries 8,163 8,163 8,163 - - 5,494 3,613 4,225 Employee Benefits 5,863 5,863 5,863 - - 18,262 8,912 11,117 Subtotal - Personnel Services 14,026 14,026 14,026 - - - - - Professional - Technical Services - - - - - - - Staff Travel - - - - - - - Student Travel - - - - - - - Other Purchased Services - - - - - - - Supplies, Media, & Materials - - - - - - - Other Expenses - - - - - 1,633 731 686 Indirect Costs 1,377 1,377 1,377 - - 1,633 731 686 Subtotal - Other 1,377 1,377 1,377 - - - - Equipment - - - - 19,895 9,643 11,803 Fund Total 15,403 15,403 15,403 - - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ - $ - Fund Balance, End of Year $ $ $ - $ - The preschool disabled grant is federal funds that are allocated to support the provision of special education and related services to individuals with disabilities between the ages of 3 through 5. 137 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund 261 Title VI -B Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 634,884 $ 643,645 $ 641,435 Intergovernmental - Federal $ 639,204 $ 639,204 $ 639,204 $ - - Expenditure - Certified Salaries - - - - 362,865 343,531 346,492 Non - Certified Salaries 375,000 375,000 375,000 - - 217,014 251,320 257,666 Employee Benefits 201434 201,434 201,434 - - 579,879 594,851 604,158 Subtotal - Personnel Services 576,434 576,434 576,434 - - - - - Professional - Technical Services - - - - 1,565 - - Staff Trave; - - - - - - Student Travel - - - - 15 - Other Purchased Services - - - - 1,339 - - Supplies, Media, & Materials - - - - - Other Expenses - - - - - 52,101 48,779 37,277 Indirect Costs 62,770 62,770 62,770 - - 55,005 48,794 37,277 Subtotal - Other 62,770 62,770 62,770 - - - - - Equipment - - - - 634,884 643,645 641,435 Fund Total 639,204 639,204 639,204 - - - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ - $ - Fund Balance, End of Year $ $ - $ $ Title VI -B of the Individuals with Disabilities Education Ad is a federal program that provides funding for districts to supplement the level of special education and related services provided to students with disabilities who are enrolled in special education programs. 138 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 264 Carl Perkins Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 55,238 $ 47,963 $ 59,800 Federal Sources passed through the Sta $ 44,232 $ 44,232 $ 44,232 $ - - Expenditure - Certified Salaries - - - - - - - Non- Certified Salaries - - - - - - - Employee Benefits - - - - 438 1,025 1,396 Professional - Technical Services 1,500 1,500 1,500 - - 10,033 12,521 5,051 Staff Travel 3,000 3,000 3,000 - - 7,828 6,897 4,183 Student Travel 5,000 5,000 5,000 - - - - - Utility Services - - - - 5,034 - - Other Purchased Services - - - - 12,438 24,536 40,910 Supplies, Materials, and Media 32,000 32,000 32,000 - - 5,970 700 692 Other Expenses 1,847 1,847 1,847 - - 2,630 2,284 2,876 Indirect Costs 885 885 885 - - 44,371 47,963 55,108 Subtotal - Other 44,232 44,232 44,232 - - - 4,692 Equipment - - - - 44,371 47,963 59,800 Fund Total 44,232 44,232 44,232 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - Fund Balance, Beginning of Year - - - - - - $ - $ - $ - Fund Balance, End of Year $ $ - $ - $ - The Carl D. Perkins Career and Technical Education Grant (Perkins) is a federal grant that helps assure that career and technical programs are academically rigorous and up-to-date with the needs of the business and industry. The purpose of Perkins is to provide students with the academic and technical skills needed to be successful in their postsecondary and career choices. 139 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 267 Migrant Education Book Program Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 3,711 $ 5,690 $ 5,690 Federal Sources passed through the Sta $ - $ 6,138 $ 5,000 $ (1.138) (19) Expenditure - - Certified Salaries - - - - - - - Non - Certified Salaries - - - - - - - Employee Benefits - - - - - - - Professional - Technic Services - - - - Staff Travel - - - - - StudentTravel - - - - Utility Services - - - - - - - - - Other Purchased Services - - - - 3,711 5,690 5,690 Supplies, Materials, and Media - 6,138 5,000 (1,138) (19) - - - Other Expenses - - - - - - - - Indirect Costs - - - - 3,711 5,690 5,690 Subtotal - Other - 6,138 5,000 (1,138) (19) 10,867 - - Equipment - - 14,578 5,690 5,690 Fund Total - 6,138 5,000 (1,138) (19) - - - Excess (Deficiency) of - - - - Revenues over Expenditures - Fund Balance, Beginning of Year - - - - $ - $ $ - Fund Balance, End of Year $ - $ - $ $ Title IC, Migrant Education Book Program, receive a book allocation with which to purchase and distribute books to eligible migrant students. Districts are encouraged to use this program to build upon literacy activities both in school and in the students' homes. 140 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 269 Title I, School Improvement Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 9,512 $ 21,571 $ 4,163 Federal Sources passed through the Sta $ 4,386 $ 4,386 $ 5,000 $ 614 14 Expenditure 5,895 7,630 - Certified Salaries - - - - 1,054 - - Non - Certified Salaries - - - - 1,137 2,288 - Employee Benefits - - - - 8,086 9,918 - - - - - - 8,748 - Professional - Technical Services - - - - - - - Staff Travel - - - - - - - Student Travel - - - - - - - Utility Services - - - - - - - Other Purchased Services - - - - 1,426 1,270 1,288 Supplies, Materials, and Media 3,955 3,955 4,542 587 15 - - - Other Expenses - - - - - - 1,635 242 Indirect Costs 431 431 458 27 6 1,426 11,653 1,530 Subtotal - Other 4,386 4,386 5,000 614 14 - - 2,633 Equipment - - - - 9,512 21,571 4,163 Fund Total 4,386 4,386 5,000 614 14 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ $ - Fund Balance, End of Year $ $ $ $ - In conjunction with Title I funds for school improvement reserved under section 1003(a) of the ESEA, School Improvement Grants under section 1003(g) of the ESEA are used to improve student achievement in Title I schools identified for improvement, corrective action, or restructuring so as to enable those schools to make adequate yearly progress (AYP) and exit improvement status. 141 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 280 Title IA - Basic Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 506898 $ 572,944 $ 472,408 Intergovernmental - Federal $ 437,260 $ 437,260 $ 437,260 $ - - Expenditure 281,018 320,072 313,599 Certified Salaries 295,086 295,086 295,086 - - 48,152 44,848 10,925 Non - Certified Salaries - - - - 135,874 149,543 116,470 Employee Benefits 103,075 103,075 103,075 - 465,044 514,463 440,994 Subtotal - Personnel Services 398,161 398,161 398,161 - - 100 7,509 - Professional - Technical Services - - - - - 651 - Staff Travel - - - - - - - Student Travel - - - - - - Utility Services - - - - - - Other Purchased Services - - - - 217 6,900 3,960 Supplies, Media, 8 Materials - - - - Other Expenses - - - - 41,537 43,421 27,454 Indirect Costs 39,099 39,099 39,099 - - 41,854 58,481 31,414 Subtotal - Other 39,099 39,099 39,099 1 0 - - - Equipment - 506,898 572,944 472,408 Fund Total 437,260 437,260 437,260 1 0 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ - $ - $ - Fund Balance, End of Year $ - $ $ $ Title I -A: This is an entitlement grant based on poverty. Funds provide supplemental academic programs to children who are not on target to meet the state's content performance standards. 142 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 281 Title 1 -A, Highly Qualified Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 3564 $ 10,012 $ 3,289 Intergovernmental - Federal $ 26,089 $ 26,089 $ 26,089 $ - - Expenditure - Certified Salaries - - - - - - Non - Certified Salaries - - - - 415 901 1,105 Employee Benefits 2,197 2,197 2,197 - - 415 901 1,105 Subtotal - Personnel Services 2,197 2,197 2,197 - - - 1 - Professional - Technical Services - - - - 1,317 6,169 1,389 Staff Travel 15,756 15,756 15,756 - - - - Student Travel - - - - - - - Utility Services - - - - - Other Purchased Services - - - - 1,325 1,118 99 Supplies, Media, & Materials 1,000 1,000 1,000 - - 507 1,207 505 Other Expenses 5,000 5,000 5,000 - - - 616 191 Indirect Costs 2,136 2,136 2,136 - - 3,149 9,111 2,184 Subtotal - Other 23,892 23,892 23,892 1 0 - - - Equipment - 3,564 10,012 3,289 Fund Total 26,089 26,089 26,089 1 0 - - Excess (Deficiency) of - - - - Revenues over Expenditures - - Fund Balance, Beginning of Year - - - - $ $ $ - Fund Balance, End of Year $ $ $ $ Title IA, Highly Qualified is a set aside from Title IA Basic, for activities specifically designed to ensure that all teachers in Title I schools are highly qualified. 143 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 282 Title IA, Professional Development Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 68,306 $ 91,864 $ 49,096 Intergovernmental - Federal $ 52,179 $ 52,179 $ 52,179 $ - - Expenditure 14,220 29,931 12,810 Certified Salaries 10,000 10,000 10,000 - - 3,925 7,180 3,018 Non - Certified Salaries 9,000 9,000 9,000 - - 1,694 6,147 3,633 Employee Benefits 1,200 1,200 1,200 - - 19,839 43,258 19,461 Subtotal - Personnel Services 20,200 20,200 20,200 - - 25,653 11,818 3,666 Professional - Technical Services 12,813 12,813 12,813 - - 18,846 27,988 22,116 Staff Travel 10,000 10,000 10,000 - - - - - Student Travel - - - - - - - Utility Services - - - - - - - Other Purchased Services - - - - 3,968 1,577 600 Supplies, Media, 8 Materials 4,000 4,000 4,000 - - 261 400 Other Expenses 500 500 500 - - - 6,962 2,853 Indirect Costs 4,666 4,666 4,666 - - 48,467 48,606 29,635 Subtotal - Other 31,979 31,979 31,979 1 0 - - - Equipment - 68,306 91,864 49,096 Fund Total 52,179 52,179 52,179 1 0 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ $ - Fund Balance, End of Year $ $ $ $ Tale IA, Professional Development is a set aside from Title IA Basic, this grant is for professional development needs related to the reasons the district is not making adequate yearly progress (AYP). 144 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 283 Title I -C, Migrant Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 199,917 $ 292,703 $ 244,020 Intergovernmental - Federal $ 219,247 $ 219,247 $ 219,247 $ - - Expenditure 58,717 49,964 42,398 Certified Salaries 55,000 55,000 55,000 - - 55,139 67,177 104,464 Non - Certified Salaries 69,655 69,655 69,655 - - 36,337 39,402 71,462 Employee Benefits 30,000 30,000 30,000 - - 150,193 156,543 218,324 Subtotal - Personnel Services 154,655 154,655 154,655 - - - Professional - Technical Services 4,158 4,158 4,158 - - 129 659 - Staff Travel 5,000 5,000 5,000 - - - Student Travel - - - - 2,000 - 155 Utility Services - - - - 418 - - Other Purchased Services - - - - 29,493 32,266 10,762 Supplies, Media, & Materials 4,000 4,000 4,000 - - 72 444 - Other Expenses - - - - 16,406 22,183 14,180 Indirect Costs 16,479 16,479 16,479 - - 48,518 55,552 25,097 Subtotal - Other 29,637 29,637 29,637 1 0 1,206 80,608 599 Equipment 34,955 34,955 34,955 - - 199,917 292,703 244,020 Fund Total 219,247 219,247 219,247 1 0 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ - $ - $ - Fund Balance, End of Year $ $ - $ $ - Title I -C, Migrant: Funds provide support for the unique academic needs of migrant children. This money is to target academics, technology and safety programs for certified migrant families 145 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 284 Title IIA, Teacher Training Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 138,817 $ 260,806 $ 248,728 Intergovernmental - Federal $ 195,099 $ 195,099 $ 195,099 $ - - Expenditure 6,630 60,518 136,761 Certified Salaries 102,653 102,653 102,653 - - 9,037 9,333 3,335 Non - Certified Salaries 10,000 10,000 10,000 - - 1,600 18,154 41,093 Employee Benefits 24,000 24,000 24,000 - - 17,267 88,005 181,189 Subtotal - Personnel Services 136,653 136,653 136,653 - - 7,743 27,882 15,461 Professional - Technical Services 10,000 10,000 10,000 - - 70,278 84,597 31,829 Staff Travel 21,000 21,000 21,000 - - - - - Student Travel - - - - Utility Services - - - - 11,363 7,500 2,498 Other Purchased Services 10,000 10,000 10,000 - - 10,594 23,382 3,507 Supplies, Media, & Materials - - - - 6,683 9,675 2,843 Other Expenses - - - - 11,392 19,765 11,401 Indirect Costs 17,446 17,446 17,446 - - 118,053 172,801 67,539 Subtotal - Other 58,446 58,446 58,446 1 0 3,497 - - Equipment - - - - 138,817 260,806 248,728 Fund Total 195,099 195,099 195,099 1 0 - .. - Excess (Deficiency) of - - - - Revenues over Expenditures - Fund Balance, Beginning of Year - - - - - - $ $ $ - Fund Balance, End of Year $ $ - $ - $ - Title II, Part A Is for teacher and principal training and recruitment. 146 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 286 Title IIIA, English Language Acquisition Date: 01/28/12 Originat Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 20,674 $ 14,482 $ 13,506 Intergovernmental - Federal $ 19,915 $ 19,915 $ 19,915 $ - - Expenditure - - Certified Salaries - - - - 435 - - Non - Certified Salaries - - - - 41 - - Employee Benefits - - - - 476 - - Subtotal - Personnel Services - - - - - - - Professional - Technical Services - - - - 4,637 9,206 348 Staff Travel 7,000 7,000 7,000 - - - - - Student Travel - - - - - - - Utility Services - - - - - 2,375 7,622 Other Purchased Services 6,112 6,112 6,112 - - 11,400 2,606 5,271 Supplies, Media, 8 Materials 6,413 6,413 6,413 - - - - Other Expenses - - - - 405 295 265 Indirect Costs 390 390 390 - - 16,442 14,482 13,506 Subtotal - Other 19,915 19,915 19,915 1 0 3,756 - - Equipment - - - - 20,674 14,482 13,506 Fund Total 19,915 19,915 19,915 1 0 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ - $ - $ - Fund Balance, End of Year $ $ $ $ - Title III is for english language acquisition, language enhancement and academic achievement. 147 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 288 Title IA, Parent Involvement 1% Date: 01/28/12 Original Current 2006 -09 2009 -10 2010-11 2011 -12 2011 -12 2011 -12 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ 991 $ 991 Intergovernmental - Federal $ 5,218 $ 5218 $ 5,218 $ - Expenditure - - Certified Salaries - - - - - - Non - Certified Salaries - - - - - - - Employee Benefits - - - - - - - Subtotal - Personnel Services - - - - Professional- Technical Services - - - - Staff Travel - - - - - - Student Travel - - - - - - Utility Services - - - - - - Other Purchased Services - - - - 916 916 Supplies, Media, & Materials 4,751 4,751 4,751 - - - - Other Expenses - - - - - 75 75 Indirect Costs 467 467 467 - - - 991 991 Subtotal - Other 5,218 5,218 5,218 1 0 - - - Equipment - - - - - 991 991 Fund Total 5,218 5,218 5,218 1 0 - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ $ - Fund Balance, End of Year $ $ $ $ Title IA, Parent Involvement is for Title I schools to have parent involvement activities. 148 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget Fund: 289 Title IA, Choice (SES) Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ - $ - Intergovernmental - Federal $ 5,000 $ 5,000 $ 5,000 $ - - Expenditure - - - Certified Salaries - - - - - - - Non - Certified Salades - - - - - - - Employee Benefits - - - - - - - Subtotal - Personnel Services - - - - - - - Professional - Technical Services - - - - - - - Staff Travel - - - - - - - Student Travel - - - - - - - Utility Services - - - - - - - Other Purchased Services 4,553 4,553 4,553 - - - - - Supplies, Media, & Materials - - - - - - - Other Expenses - - - - - - - Indirect Costs 447 447 447 - - - - - Subtotal - Other 5,000 5,000 5,000 1 0 - - - Equipment - - - - - Fund Total 5,000 5,000 5,000 1 0 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ - $ $ - Fund Balance, End of Year $ $ $ $ Title IA, Choice /SES is a set aside from Title IA Basic, is to be used for direct services to students, or outreach. 149 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget • Fund: 292 Alaska Youth First Date: 01 /28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ 101,800 $ 75,000 Intergovernmental - State $ 75,000 $ 75,000 $ - $ (75,000) (100) Expenditure - 720 Certified Salaries - - - - - 39,811 61,549 Non - Certified Salaries 52,000 52,000 - (52,000) (100) - 8,910 Employee Benefits 10,000 10,000 - (10,000) (100) - 39,811 71,179 Subtotal - Personnel Services 62,000 62,000 - (62,000) (100) Professional- Technical Services - - - - Staff Travel 9,500 9,500 - (9,500) (100) - - - Student Travel - - - - - - 46,284 83 Other Purchased Services - - - - 1,134 3,738 Supplies, Media, & Materials 3,500 3,500 - (3,500) (100) - - - Indirect Costs - - - - - 47,418 3,821 Subtotal - Other 13,000 13,000 - (13,000) (100) - 4,326 - Equipment - - - - - - 91,555 75,000 Fund Total 75,000 75,000 - (75,000) (100) - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - Fund Balance, Beginning of Year - - - - $ $ $ - Fund Balance, End of Year $ $ $ - $ - The Alaska Youth First grant supports the work force development center employability skill training program and after school opportunitites in all career and technical education fields. 150 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 350 Title VII, Indian Education Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2012 -13 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 166,498 $ 160,960 $ 165,410 Direct from Federal $ 179,425 $ 179,425 $ 179,425 $ - - Exoendilure - - 22,242 Certified Salaries - - - 78,763 68,797 70,344 Non - Certified Salaries 104,297 104,297 104,297 - - 78,385 79,965 63,211 Employee Benefits 57,508 57,508 57,508 - - 157,148 148,762 155,797 Subtotal - Personnel Services 161,805 161,805 161,805 - - - - - Professional - Technical Services - - - - - - - Staff Travel - - - - - - - Student Travel - - - - - - - - Utility Services - - - - - - - Other Purchased Services - - - - - - - - Supplies, Media, & Materials - - - - - - - Other Expenses - - - - 9,350 12,198 9,613 Indirect Costs 17,620 17,620 17,620 - - 17,620 17,620 17,620 - - - - Equipment - - - - - 166,498 160,960 165,410 Fund Total 179,425 179,425 179,425 - - - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ - $ - Fund Balance, End of Year $ $ - $ $ The Title VII, Indian Education grant provides math, reading, writing, and study skill tutorials to eligible Alaska Native and /or Native American students. 151 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 351 ANSWER Grant Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2011 -12 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ 336,530 $ 646,213 $ 851,255 Direct from Federal $ - $ 208,095 $ - $ (208,095) (100) Expenditure 167,565 313,278 461,625 Certified Salaries - 85,000 - - 14,334 23,646 25,974 Non - Certified Salaries - - - - 56,846 91,737 130,071 Employee Benefits - 15,000 - (15,000) (100) 238,745 428,661 617,670 Subtotal - Personnel Services - 100,000 - (100,000) (100) 16,692 9,081 45,830 Professional - Technical Services - 10,660 - (10,660) (100) 30,045 25,920 49,424 Staff Travel - 15,000 - (15,000) - 92,894 37,519 Student Travel - - - - - 86 233 Utility Services - 3,827 - (3,827) - 465 - 998 Other Purchased Services - - - - - 14,786 31,562 34,313 Supplies, Media, 8 Materials - 60,000 - (60,000) (100) 623 4,766 3,063 Other Expenses - - - - 27,617 46,974 49,470 Indirect Costs - 18,608 - (18,608) (100) 90,228 213,283 220,850 Subtotal - Other - 108,095 - (108,095) (100) 7,557 4,269 12,735 Equipment - - - - 336,530 646,213 851,255 Fund Total - 208,095 - (208,095) (100) - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ - $ - $ - Fund Balance, End of Year $ $ - $ - $ The Alaska Native Success Within Education and Retention is to establish a comprehensive support framework to reduce barriers, increase academic rigor, foster vision - setting and integrate culture into our Native students' learning experience, resulting in fewer students who drop out and more students with higher academic performance, who graduate prepared. 152 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Fund: 352 ENLIVEN Grant Date: 01/28/12 Original Current 2008 -09 2009 -10 2010 -11 2011 -12 2011 -12 2011 -12 % Of Actual Actual Actual Account Description Budget Budget Budget Change Change Revenue $ - $ - $ - Direct from Federals $ - $ 684,145 $ 690,145 $ 6,000 1 Exoendlture - - - Certified Salaries - 311,421 322,320 - - - - Non - Certified Salaries - 15,444 15,985 541 4 - - - Employee Benefits - 73,918 76,505 2,587 3 - - - Subtotal - Personnel Services - 400,783 414,810 14,027 3 - - - Professional- Technical Services - 111,479 112,075 596 1 - - - Staff Travel - 8,575 9,020 445 - - - - Student Travel - 66,250 66,250 - - - - - Utility Services - - - - - - - Other Purchased Services - - - - - - - - Supplies, Media, & Materials - 27,842 24,842 (3,000) (11) - - - Other Expenses - 8,000 - (8,000) (100) - - - Indirect Costs - 61,216 63,148 1,932 3 - - - Subtotal - Other - 283,362 275,335 (8,027) (3) - - - Equipment - - - - - - - - Fund Total - 684,145 690,145 6,000 1 - - - Excess (Deficiency) of - - - - Revenues over Expenditures - - - Fund Balance, Beginning of Year - - - - $ $ - $ - Fund Balance, End of Year $ - $ $ $ - The Engaging Native Learners In Virtual Education Nov (ENLIVEN), endeavor to educate our Alaska Native students in the skills and values necessary to succeed in Western society, while maintaining the cultural integrity of their Alutiiq roots. 153 INFORMATIONAL SECTION Kodiak Island Borough School District General Fund FY13 Budget Revenue Other Local Revenue $ 10,455,357 22.64% State Revenue 32,071,043 69.44% Federal Revenue 2,077,000 4.50% Other Revenue 1,582,966 3.42% Allocation of Fund Balance - 0.00% Total Revenue Budget $ 46,186,366 100.00% As this chart illustrates, the primary source of funding for the Kodiak Island Borough School District is the State of Alaska. The Kodiak Island Borough funds the District's local contribution, through a funding appropriation and in -kind services. An amount comes from the federal government in the form of Impact Aid. The category of "Other Revenue" includes Indirect Cost Factor and E -Rate revenue. Fiscal Year 2013 Revenue General Fund State Revenue, 69.44% • Other Local Revenue ^: • State Revenue D Federal Revenue • Other Revenue D Allocation of Fund Balance Other Local Revenue, Federal Revenue, 22.64% 4.50% Allocation of Fund Other Revenue, Balance, 0.00% 3.42% 154 Kodiak Island Borough School District General Fund FY13 Budget Expenditures by Function Regular Instruction $ 22,462,164 Special Education - Instruction 4,106,445 Special Education - Student 2,260,571 Support Services - Student 1,616,788 Support Services - Instruction 3,489,666 School Administration 1,844,807 Instruction Subtotal 35,780,441 $ 35,780,441 73.91% School Administration - Support 1,200,030 District Administration 1,343,848 District Administration - Support 2,919,447 Operation of Plant 6,463,433 Pupil Activities 701,089 Instruction Support Subtotal 12,627,847 12,627,847 26.09% Total Expenditures $ 48,408,288 100.00% Transfers to Other Funds 740,093 740,093 Total Expenditures and Transfers 49,148,381 $ 49,148,381 By law, 70 percent of a school district's budget must go toward instruction. KIBSD easily meets that requirement, as instruction is the District's top priority. Instruction and Instruction Support Expenditures General Fund 73.91% Instruction 26.09% Instruction Support 155 Kodiak Island Borough School District General Fund FY13 Budget Expenditures by Object Certified Salaries $ 15,816,549 32% Non - Certified Salaries 6,031,463 12% Employee Benefits (Includes Worker's Comp) 18,221,672 37% Professional/Technical Services 279,250 1% Travel 619,490 1% Utilities (includes In -Kind Utilities) 5,187,047 11% Purchased Services 490,180 1% Supplies 1,400,030 3% Other Expenses 126,739 0% Equipment 235,868 0% Transfer to Other Funds 740,093 2% $ 49,148,381 100.00% Expenditures by Object Employee Benefits (Includes General Fund Worker's Comp), 37% Non - Certified Salaries, 12% Certified Sala 32% • Transfer to Other Prof/Tech Funds, 2% Services, 0.58% Equipment, 0% Travel, 1% Supplies, 3% Other Expenses, Purchased Utilities (includes 0% Services, 1% In -Kind Utilities), 11% 156 Kodiak Island Borough School District General Fund FY13 Budget The FY13 general fund budget reflects: Revenue $ 46,186,366 Expenditures 49,148,381 Difference $ (2,962,015) Expenditure FY13 % Of FY12 % Of FY11 % Of Category Budget Total Budget Total Actual Total Salaries and Benefits $ 40,069,684 81.53% $ 37,316,824 81.86% $ 34,555,680 81.40% Utilities 4,285,197 8.72% 4,278,808 9.39% 3,862,772 9.10% In -Kind Services 901,850 1.83% 863,350 1.89% 803,350 1.89% Discretionary Accounts 3,891,650 7.92% 3,125,854 6.86% 3,230,221 7.61% $ 49,148,381 100.00% $ 45,584,836 100.00% $ 42,452,023 100.00% FY13 Budget By Expenditure Categories Discretionary Accounts, 3,891,650 In -Kind Services, 901,850 �-�\\ Utilities, 4,285,197 Salaries and Benefits, $40,069,684 • Salaries and Benefits • Utilities o In -Kind Services • Discretionary Accounts 157 Kodiak Island Borough School District General Fund FY13 Budget Local and State Funding Budget FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 Local Funding: Borough In -Kind 955,548 945,395 840,548 837,750 895,459 937,858 1,003,961 940,081 780,962 769,350 901,850 Borough Appropriatic 6526,440 7,049,645 7,491,892 7,794,690 7,775,801 8,482,554 9,239,657 9,350,269 9,494,388 9,481,000 9,553,507 Total Local Funding 7,581,988 7,995,040 8332,440 8,632,440 8,671,260 9,420,412 10,243,618 10,290,350 10,275,350 10,250,350 10,455,357 State Funding: Foundation Program 15,308,815 15,330,142 16,647513 19,045,176 21,175,911 22,981,800 22,324,243 23,449,161 23,398,575 23,465,985 23,752,647 TRS /PERS On -Behal - - - - - 6,662,392 5,525,847 4,581,311 4,674,076 5,586,280 7,356,688 Total State Funding 15,308,815 15330,142 16,647,513 19,045,176 21,175,911 29,644,192 27 850,090 28,030,472 28,072,651 29,052,265 31,109,335 Local and State Funding 35,000,000 30,000,000 25,000,000 20,000,000 •Total Local Funding 15000000 ■Total State Funding Q 10,000,000 i t s, FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 Fiscal Year 158 Kodiak Island Borough School District General Fund FY13 Budget Retirement and Health Care Costs Budget Fiscal Year FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 I FY11 FY12 FY13 District TRS cost 1,344,207 1,421,482 1,951,925 2,716,533 3,399,554 1,805,141 1,824,099 1,851,760 1936,822 1,919,603 1,98$,624 District PERS cost 342.706 167,028 358,643 555,622 791,537 1,039,328 1.039,328 1,104,351 1,132,743 1,203,524 1.250,293 Total District Retirement Cost 1,686,913 1,588,510 2,310,568 3,272,155 4,191,091 2,844,469 2,86$,427 2,956,111 $,069,565 3,123,127 3,236,117 Slate TRS contribution - - - - - 6,098,576 4,794,669 4,263,118 4,186,481 5,033,697 6,484,242 State PERS contribution - - - - - 563,816 731,178 318.193 467,595 552,583 872,446 Total State Retirement Contribution 6,662,392 5,525,647 4,581,311 4,674,076 5,586,280 7,356.688 Total PERS -TRS Cost 1,686,913 1,588,510 2,310,568 3,272,155 4,191,091 9,506,861 8,389,274 7,537,422 7,743,641 8.709,407 10,592,805 a. Health care costs 1,948,352 2,283,171 2,530,523 2,546,804 3,141,620 3,269,134 2,930,507 3,476,420 4,714,171 5,548,683 6,155,991 Retirement and Health Care Costs 12,000,000 10,000,000 • 8,000,000 —, _ sTotal PERS -TRS Cost 6,000,000 =Total District Retirement Cost immeHealth care costs - 4,000,000 • ^ _ 2,000,000 f — / 1 'Q Kodiak Island Borough School District General Fund FY13 Budget Utility Costs Bud • et FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 Communications 284,680 367,996 383,736 457,407 711,834 851,927 865,640 927,091 1,515,726 1,558,856 1,633,753 Water and Sewage 78,539 78,943 71,264 82,130 83,590 96,572 107,399 128,680 137,272 140,043 150,106 Garbage 61,645 78,556 74,195 106,041 119,805 112,495 122,057 126,485 133,484 151,857 173,610 Electricity 781,457 738,777 831,106 928,680 922,124 1,098,283 945,518 964,220 1,009,618 1,171,862 1,100,125 Fuel for Heating 299,305 390,857 515,891 726,411 840,782 1,029,711 810,579 849,748 963,290 1,180,275 1,227603 Total 1,505,626 1,655,129 1,876,192 2,300,669 2,678,135 3,188,988 2,851,193 2,996,224 3,759,390 4,202,893 4,285,197 Historical Utility Services Chart 1,800,000 1,600,000 1,400,000 il 1,200,000 - --` 1,000,000 - 800,000 600,000 J 400,000 200,000 _ it FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 BCommunications •Water and Sewage 0Garbage •Electricity o Fuel for Heating ' As fuel oil and electricity costs have increased, so have the District's utility bills. The District operates 14 schools. u 160 Kodiak Island Borough School District General Fund FY13 Budget Revenues and Expenditures vs. Enrollment Budget FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 I FY11 FY12 FY13 Revenues 24,756,235 25,821,197 27,399,800 29,732,176 32,315,055 41,541,805 40,791,783 40,989,985 42,861,419 45,295,185 46,186,366 Expenditures 25,334,429 25,034,357 24,478,013 30,367,946 32,933,300 40,294,861 38,894,385 40,159,766 44,698,757 45,295,185 49,148,381 ' Enrollment 2,750 2,676 2,678 2,718 2,636 2,671 2,598 2,567 2,543 2,518 2,512 • Revenues a Expenditures Enrollment 60,000,000 2,800 50,000,000 2,750 2,70 40,000,000 2,650 z EEEE jflflIJ[E[E ft E 2,600 u 2,550 ' 20 w 0 2,400 2, 350 ` 4.) 0 ` �0 � �yo \ �y'�`I . N eeb FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 �O Fiscal Year 161 Kodiak Island Borough School District General Fund FY13 Budget Revenues and Expenditures Budget FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 1 FY11 FY12 FY13 . Revenues & Other Financing Sources: Other Local Effort $ 7.892.973 $ 8,382,952 $ 9,048,439 $ 9,149,461 $ 9,388,163 $ 10,100,839 $ 10,989,826 $ 11,009,285 $ 10,275,350 $ 10,250,350 $ 10,455,357 State Revenue 15,308,815 15,330,142 16,647,513 19,045,176 21,175,911 29,644,192 27,850,090 28,030,472 29,032,622 30,438,037 32,071,043 Other Revenue 1,554,447 2,108,103 1,703,848 1,537,539 1,750,981 1,796,774 1,951,867 1,950,228 3,553,447 3,715,379 3,659,966 Fund Balance - - - - - - - - - 891,419 Total Revenue: $ 24,756,235 $ 25,821,197 $ 27,399.800 $ 29,732,176 $ 32,315,055 $ 41,541,805 $ 40,791,783 $ 40,989,985 $ 42,861419 $ 45,295,185 $ 46,186,366 Expenditures & Other Financing Sources: Salaries $ 16,270.571 $ 15,712,193 $ 16,511,044 $ 17380,510 $ 18,246,747 $ 19,391,772 $ 19,870,132 $ 20,408,922 $ 21,207,100 $ 21,069,720 $ 21,848,012 Benentts 4,353,505 4,568,524 5,702,636 6,662,328 8,167,800 13,646,167 12,335,034 12,279,585 13,707,851 15,433,686 18,221,672 Utilities 1,505,625 1,655,130 1,876,190 2,299,571 2,678,112 3,188,988 2,850,962 2,993,450 3,759,390 4,202,893 4,285,197 Discretionary Accounts 3,148,486 2,906,956 3,388,143 3,775,675 3,526,872 4,067,934 3,838.257 4,477.809 6,024,416 4,588.886 4.793.500 Total Expenditures $ 25,278,187 $ 24,842.803 $ 27,478,013 $ 30,118,084 $ 32,619,531 $ 40,294,861 $ 38,894,385 $ 40,159.766 $ 44,698,757 $ 45,295,185 $ 49,148,381 Difference $ (521,952) $ 978,394 $ (78,213) $ (385,908) $ (304.476) $ 1,246,944 $ 1,897,398 $ 830,219 $ (1,837,338) $ - $ 2,962,015 Revenues Expenditures $50,000,000 $50,000,000 $45,000,000 —_. $45,000,000 _ - $40000,000 •- ---- - — T — S — j . $40,000,000 - 1 0 $35,000,000 I 1 f - $35,000,000 _ — -- , - 1 $30,000,000 U f $30,000,000 I I! i ` I i' .� I ! $25,000,000 ... �... `' �� I� ;1 � 0 ' 1 C __ I __ __ _ _ $25, 00,000 0. ,^ j 1 $20,000.000 $20000.000 9 1 " I ' $15.000.000 1. pp 515,000,000 - u `v i I _ $10,000,000 I $10,000,000 - i ' — ' -- - -_ 1 $5,000,000 I $ O O O O O 0 O O r- N M O rn 44 o O co O O O O N (� >- y >- >- >- I y y y ) LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL II Salaries a Benenfits u Utilities u Discretionary Accounts Id Other Local Effort u State Revenue 4 Other Revenue u Fund Balance 162 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 2012 -2013 Expenditure History by Function (in Dollars) School Supp Svcs Supp Svcs School Admin Dist Admin Ops & Regular Ed Special Ed SpEd Supp Students Inst Admin Support Dist Admin Supp Maint Activities Fund Xfer Total FY08 19,595,135 3,566,234 2,215,416 1,040,763 1,476,066 1,704,923 844,433 901,016 2,477,473 5,827,831 707,176 377,136 40,733,602 FY09 18,300,165 3,554,549 2,064,047 1,322,830 1,136,109 1,929,037 863,522 923,312 2,296,234 5,706,685 720,223 233,951 39,050,664 FY10 18,373,838 3,600,948 1,933,312 1,263,937 1,259,121 1,858,996 870,996 1,337,877 2,771,859 5,900,929 833,880 266,975 40,272,668 FY11 20,648,564 3,795,837 2,198,407 1,400,309 2,683,232 1,968,544 956,017 1,426,967 2,437,349 6,162,616 861,333 159,582 44,698,757 FY12 Orig 20,525,200 3,913,992 2,379,609 1,612,171 2,671,320 2,050,013 1,011,257 1,266,963 2,584,767 6,680,296 704,248 185,000 45,584,836 FY12 Rev 20,476,458 3,650,850 2,208,813 1,540,427 2,985,173 1,784,148 1,132,882 1,228,667 2,604,817 6,560,017 691,708 431,225 45,295,185 FY13 Orig 22,462,164 4,106,445 2,260,571 1,616,788 3,489,666 1,844,807 1,200,030 1,343,848 2,919,447 6,463,433 701,089 740,093 49,148,381 20,000,000 15,000,000 '1 . I. b 10,000 000 i 5,000 000 f ` r AM 0 `y` �a yea SJQQ a�� aF�c Q43 6cy S JQQ tr9\c` .6 a +Sm` • Q' 9` 9Q �J 5 a mo o° . k s •o a �S Q 4f Q , . kJ c CP 5JQ 9 SJQQ yo o �Patc Oy O CO 1 R3 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 2012 -2013 Expenditure History by Function (Percentage) School Supp Svcs School Admin Dist Admin Ops & Instructional Regular Ed Special Ed SpEd Supp Students Supp Svcs Inst Admin Support Dist Admin Supp Maint Activities Fund Xfer % FY08 48.11% 8.76% 5.44% 2.56% 3.62% 4.19% 2.07% 2.21% 6.08% 14.31% 1.74% 0.93% 72.66% FY09 46.86% 9.10% 5.29% 3. 39% 2.91% 4.94% 2.21% 2.36% 588% 14.61% 1.84% 0.60% 72.49% FY10 45.62% 8.94% 4.80% 3.14% 3.13% 4.62% 2.16% 3.32% 6.88% 14.65% 2.07% 0.66% 70.25% FY11 46.19% 8.49% 4.92% 3.13% 6.00% 4.40% 2.14% 3.19% 5.45% 13. 79% 1.93% 0.36% 73.14% FY12 Orig 45.03% 8.59% 5.22% 3.54% 5.86% 4.50% 2.22% 2. 78% 5.67% 14.65% 1.54% a 41% 72.73% FY12 Rev 45.21% 8.06% 4.88% 3.40% 6.59% 3.94% 2.50% 2.71% 5.75% 14.48% 1.53% 0.95% 72.07% FY13 Orig 45.70% 8.36% 4.60% 3.29% 7.10% 3.75% 2.44% 2.73% 5.94% 13.15% 1.43% 1.51% 72.80% 55% 50% 45% I . 40% li 35% I; I: 30 % 25 % .. 20% 1 15% 1. 10/ 5% L I 1 I Y r ® x 111_ I.': il , 0_ , P In ak 11 II , ti a a Q 3 e ` s b �1 g y � � � J a .`� � Qg `� � Q � ay �Q `a ae� Q , c r eaP a F y � Q d ' o\y`:(- ate\ 5 Qy'it P 6 S 1 • � 5 A ��Q S c P er `y �P O co 2t,` O e 164 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 • 2013 Budget Expenditure History by Object Code (in Dollars) Professional Other Cert Non Cert Technical Purchased Other Salaries Salaries Benefits Services Travel Utilities Services Supplies Expense Equipment Transfers Total FY08 14,428,842 4,959,743 13,755,466 1,099,182 586,740 3,188,988 345,899 1,201,442 194,774 595,390 377,136 40,733,602 FY09 14,598,041 5,169,562 12,384,877 1,221,471 601,269 2,851,192 390,505 1,115,954 190,745 293,098 233,951 39,050,665 FY10 14,746,621 5,468,390 12,202,961 1,393,478 673,293 2,996,224 508,121 1,193,199 142,305 681,102 266,974 40,272,668 FY11 15,464,168 5,742,932 13,707,851 1,460,945 641,896 3,759,390 673,228 1,635,317 116,091 1,337,357 159,582 44,698,757 FY12 Orig 15,760,139 5,694,442 15,862,243 1,101,204 587,159 4,278,808 538,881 1,171,438 119,154 286,368 185,000 45,584,836 FY12 Rvsc 15,289,261 5,780,459 15,433,686 1,317,099 613,489 4,202,893 581,974 1,252,578 124,759 267,762 431,225 45,295,185 FY13 Orig 15,816,549 6,031,463 18,221,672 1,181,100 619,490 4,285,197 490,180 1,400,030 126,739 235,868 740,093 49,148,381 20,000,000 18,000,000 - 16,000,000 , -_ 14,000,000 - 12,000,000 4 _ . 10,000,000 ; 8,000,000 - - 6,000,000 - - 1 n 4,000,000 - ; ; 2,000,000 1 o a 15 Y s ma rni r nciirr,1 FS' n- �-., rrl c e y S e `�� y o � 2 a im \ yy e ��° e 0c tim y a� e yae s e es �� J�� g 4 : r �Q .Q �s �a Ge 4� G eri Q co k ` <2 e � 4 4 ? °c Ose O� 65 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Expenditure History by Object Code (Percentage) Cert Non Cert Purchase Equip & Fund Pro -Tech Other Salaries & Benefits Salaries Salaries Benefits d Svcs Supplies Utilities Tech Transfers Travel Svcs Expenses Total . FY08 35.42% 12.18% 33.77% 2.70% 1.44% 7.83% 0.85% 2.95% 0.48% 1.46% 0.93% 81.37% FY09 37.38% 13.24% 31.71% 3.13% 1.54% 7.30% 1.00% 2.86% 0.49% 0.75% 0.60% 82.34% FY10 36.62% 13.58% 30.30% 3.46% 1.67% 7.44% 1.26% 2.96% 0.35% 1.69% 0.66% 80.50% FY11 34.60% 12.85% 30.67% 3.27% 1.44% 8.41% 1.51% 3.66% 0.26% 2.99% 0.36% 78.11% FY12 Orig 34.57% 1149% 3480% 2.42% 1.29% 9.39% 1.18% 2.57% 0.26% 0.63% 0.41% 81.86% FY12 Rvsd 33.75% 12.76% 34.07% 2.91% 1.35% 9.28% 1.28% 2.77% 0.28% 0.59% 0.95% 80.59% FY13 32.18% 12.27% 37.07% 2.40% 1.26% 8.72% 1.00% 2.85% 0.26% 0.48% 1.51% 81.53% 54% 49% 44% 39% _ 34% _- 1- - - _ 29% 24% 19% • • 14% _ c 4% I : I Ell DOM e.::■ vo. till _... tee- OA DUI = .-a_ -1% - 9a � c0y 9a � c 0y 0 ° �`\9 et SS JQQ Jvvm 0�r 2 ° �� r a� � c y 0e c fr ?o Cie Q J `6.` 9 42 ' Jc a iCk Q , 0 � �+ 166 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 - 2013 Budget General Fund Operating Revenues by Source Last Ten Fiscal Years Local Fiscal Governmen Federal Other Year t Grants Grants State Grants Revenue Total 2001 -02 7,106,294 2,198,789 15,266,884 278,881 24,850,848 2002 -03 7,581,988 1,554,447 15,308,815 224,710 24,669,960 2003 -04 7,995,040 2,108,103 15,330,142 225,344 25,658,629 2004 -05 8,332,440 1,703,848 16,647,513 472,565 27,156,366 2005 -06 8,632,440 1,537,539 19,045,176 431,161 29,646,316 2006 -07 8,671,260 1,750,981 21,175,911 594,961 32,193,113 2007 -08 9,420,412 1,796,774 29,644,192 603,110 41,464,488 2008 -09 10,243,618 1,951,867 27,850,090 642,267 40,687,842 2009 -10 10,290,350 1,950,228 28,030,472 658,258 40,929,308 2010 -11 10,275,350 2,119,955 29,245,875 1,261,772 42,902,952 167 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget General Fund Budget Revenue vs Expenditures Budget FV01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 ADM' 2,774 2,821 2,750 2,677 2,678 2,718 2,636 2,671 2,598 2,567 2,543 2,518 2,512 Local$ 36846887 $7,385,175 37,806,698 $8,220,384 38,805,005 39,063,601 $9,266,221 $10,023,522 310,885,885 $10,948,608 311,719,230 311,840,650 $12,038,323 Local$ Per ADM $2,469 $2,618 $2,839 33,071 $3,288 $3,335 $3,515 $3,753 $4,190 $4,265 34,608 $4,702 $4,792 State $ 314,360,773 315,266,864 315,308,815 $15,330,142 316,647513 319,045,176 $21,175,911 $29,644,192 327,850,090 $27,719,088 $29,032,622 $30,438,037 332,071,043 State $Per ADM 35,177 $5,412 35,567 $5,727 $6,216 $7,007 38,033 $11,099 $10,720 310,798 311,417 $12,088 312,767 Federal $ $2,154,008 $2,198,789 $1,554,447 $2,108,103 31703,848 $1,537,539 $1,750,981 31,796774 31951,867 31,921,710 32,109,567 32,125,079 $2,077,000 Federal $ Per ADM $776 3779 3565 $787 $636 $566 3664 3673 3751 $749 3830 $844 $827 Revenue$ 323,364,668 $24,850,848 $24,669,960 $25,658,629 $27,156,366 $29,646,316 $32,193,113 $41,464,488 $40,687,842 $40,589,406 343,161,419 $44,703,766 $46,436,366 Revenue$ Per ADM 38,423 38,809 38,971 $9,585 $10,141 $10,907 312,213 $15,524 $15,661 $15,812 $16,973 317754 318,486 Expended $ $27,642,270 324,518.143 325,270187 $24,842,803 327,478,013 $30,118,084 $32,619,531 $40,294,861 $38,894,385 $40,272,668 $44,698,757 $45,295,185 $49,148,381 Expended $ Per ADM $9,965 $8,691 $9,192 $9,280 $10,261 311081 312,375 315,086 $14,971 315,689 317,577 $17,989 319,565 Revenue VS.Expenditures per ADM $25,000 320,000 315,000 - i.,! ir $10,000 .,d _ _ 'f _ il-i $5.000 _ _. 1- e $0 FY01 FY02 FY03 P104 FY05 FY06 FY07 FY08 P109 FY10 FY11 FY12 FY13 Federal $ Per ADM $776 $779 $565 $787 $636 $566 $664 $673 $751 $749 3830 3844 $827 =Local $ Per ADM $2,469 $2,618 32,839 $3,071 33,288 $3,335 $3,515 33,753 34,190 $4,265 $4,608 $4,702 34,792 State $ Per ADM $5,177 $5,412 35,567 35,727 36,216 37,007 38,033 $11,099 $10,720 $10,798 $11,417 $12,088 $12,767 4Expended$ Per ADM $9,965 I $8,691 1 $9,192 39,280 $10,261 $11,081 $12,375 $15,086 $14,971 $15,689 $17,577 317,989 $19,565 Average Daily Membership 168 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget General Fund Budget Revenue vs Expenditures without On- Behalf Budget FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 ADM' 2,774 2,821 2,750 2.677 2,678 2,718 2,636 2,671 2,598 2,567 2.543 2,518 2,512 Local$ 56,849.887 $7,385.175 57,806,698 $8,220,384 $8,805,005 59.063,601 59,266,221 510.023,522 $10,885,885 510,948.608 511719,230 511,840,650 $12,038,323 Local$ Per ADM $2,469 52.618 $2,839 53,071 $3,288 53,335 53.515 $3,753 $4,190 54,265 54,608 $4,702 $4,792 State $ 514,360.773 $15,266,884 $15.308,815 515,330,142 516,647,513 $19,045,176 521.175.911 522,981,800 522,324,243 523,137,777 $24,358,546 524851,757 524,714.355 State$ Per ADM 55,177 55,412 $5,567 55.727 $6,216 $7,007 58,033 $8,604 $8,593 59,014 59,579 59,870 $9,839 Federal $ 52,154,008 $2,198,789 $1,554,447 52,108.103 51.703.848 51,537,539 $1750,981 51,796,774 $1,951,867 51.921,710 $2,109,567 $2,125,079 $2,077.000 Federal $ Per ADM 5776 5779 $565 5787 5636 $566 5664 5673 5751 $749 5830 $844 $827 Revenue$ $23,364,668 524,850.848 524,669,960 525,658,629 $27,156,366 $29,646,316 $32,193,113 534,802.096 $35,161,995 536,008,095 538,487,343 539,117,486 $39,079,678 Revenue$ Per ADM $8,423 $8,809 58,971 59,585 $10,141 510,907 512,213 513,030 $13,534 $14,027 $15,135 515,535 515.557 Expended $ 527.642.270 524,518.143 525,278.187 $24,842,803 527478,013 530,118,084 $32,619,531 533.632,469 $33,368,538 535,691,357 $40,024,681 $39,708,905 541,791,693 Expended $ Per ADM $9,965 58,691 $9,192 $9,280 $10,261 $11,081 $12,375 $12,592 $12,844 513,904 $15,739 $15,770 $16,637 Revenue VS.Expenditures per ADM without On Behalf $18,000 - 516,000 514,000 - ,y - 512,000 � - ,... $10,000 . 1' M i -i" --- ' ! , _ - $6.000 - -_ - 54,000 - - I '- - 52,000 - , -- . , , I - - - • 80 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 Federal$ Per ADM $776 5779 $565 5787 $636 $566 5664 5673 $751 $749 5830 $844 $827 = L Local 5 Per ADM 52,469 52,618 $2839 53,071 53,288 53,335 53,515 53,753 54,190 54,265 $4,608 $4,702 54,792 =State $ Per ADM $5,177 $5,412 $5,567 $5,727 56,216 57,007 $8,033 58.604 $8,593 $9,014 $9,579 $9,870 59,839 Expended$Per ADM 59.965 $8,691 59,192 $9,280 510.261 511,081 $12,375 $12,592 $12,844 513,904 $15,739 $15,770 $16,637 • Average Daily Membership 168 -A KODIAK ISLAND BOROUGH SCHOOL DISTRICT General Fund Schedule of Fund Balance June 30, 2011 Actual FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 Fund Balance Reserved: Encumbrances $ 100,201 $ 364,058 $ 275,946 $ 191,212 $ 106,322 $ 224,915 $ 136,942 $ 177,170 $ 256,950 Inventories 262,938 244,143 290,637 339,126 312,011 386,188 318,047 405,726 320,381 Prepaid Expenses - - - - - - - - 9,236 Unreserved: Designated: Compensated absences 199,109 195,878 203,880 214,094 211,503 258,710 335,995 387,834 410,559 Subsequent year expenditures 747,537 792,741 800,907 364,846 304,431 683,071 1,197,203 1,764,579 529,137 Undesignated 905,183 1,404,882 1,103,827 930,149 467,340 722,512 1,917.354 1,784,440 998,678 Total Fund Balance $ 2,214,968 $ 3,001,702 $ 2,675,197 $ 2,039,427 $ 1,401,607 $ 2,275,396 $ 3,905,541 $ 4,519,749 $ 2,524,941 1 KODIAK ISLAND BOROUGH SCHOOL DISTRICT All Governmental Funds Schedule of Fund Balance June 30, 2011 Actual FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 Fund Balance Reserved: Encumbrances $ 330,722 $ 461,460 $ 322,003 $ 191,212 $ 106,322 $ 224,915 $ 136,942 $ 177,170 $ 256,950 Inventories 262,938 244,143 290,637 339,126 312,011 386,188 318,047 405,726 320,381 Prepaid Expenses - - - - - - - - 9,236 Unreserved: Designated: Compensated absences 199,109 195,878 203,880 214,094 211,503 258,710 335,995 387,834 410,559 Subsequent year expenditures 747,537 792,741 800,907 364,846 304,431 683,071 1,197,203 1,764,579 529,137 Undesignated, reported in: General Fund 905,183 1,404,882 1,103,827 930,149 467,340 722,512 1,917,354 1,784,440 998,678 Special Revenue Fund (230,521) 46,187 112,707 - - - 121,090 244,164 217,147 Capital Project Funds 61,946 95,020 98,392 123,060 55,465 89,439 143,299 22,967 883 Total Fund Balance $ 2,276,914 $ 3,240,311 $ 2.932,353 $ 2,162,487 $ 1,457,072 $ 2,364,835 $ 4,169,930 $ 4,786,880 $ 2.742,971 169 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget General Fund Expenditures by Location Budget Loc Description FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 110 Kodiak High School $ 4,775.286 $ 4,896,998 $ 5,495,095 $ 6391,567 $ 5,853,955 $ 6,515,222 $ 6.932,930 $ 6,896,952 $ 7,180,548 $ 7,426,651 $ 7,956,153 $ 8,180,097 $ 8.396,930 111 Community Swimming Pool $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 63,272 $ 91,420 $ 118,210 $ 118.906 117 Kodiak Learning Center 78,345 118.115 159.412 162,333 306,340 344,511 349,788 441,592 406,565 341.328 338,733 371,314 456928 120 Kodak Middle School 2,509,378 2.652.861 2,884,295 2,752,218 3,036,685 3,326,472 3,380,093 3,572,654 4,089,045 4,317,218 4.579,196 4,629,849 4,784,019 240 East Elementary 2,532,784 2,611.478 2.672,270 2613,465 2,400,739 2,573,113 2,581,478 2,894,189 3009,503 3,014,190 2.928,250 3,141,725 3,211,246 250 Main Elementary 1,646,666 1,780.348 1.826,847 1,895,385 2,125,958 2,284670 2416,153 2,400,739 2,378.785 2,427,995 2,734,223 2,942291 3,011,753 260 North Star Elementary 1,907,359 2,063,023 2,034,372 1,896,918 2,238,951 2,582,427 2,680,891 2,516,075 2,141,704 2,276,859 2,225,332 2.558,857 2.624.216 270 Peterson Elementary 1,933,304 1,904,808 1,896,483 1,706,993 1,837,434 2,079,673 2,253,653 2,342,662 2,166,438 2,137,678 2,182,955 2.248,754 2,418,718 360 Akhiok School 115,562 177,159 160,507 185,386 170,510 203,086 217,075 273627 252,809 328,113 297,096 337,676 377,201 362 Chiniak School 231,240 231,057 233,329 226,656 205,761 178,548 203,245 194,689 23,280 2,053 223,116 283,971 281,044 364 Danger Bay School 58,213 73280 66,654 79,181 33,908 78,967 - 136,182 77,782 76,038 271,178 236,380 240,099 366 Kaduk School 184,937 239,134 223,426 861 - 152,321 197.481 292.490 249,124 325.382 366,005 404,782 392,583 369 Larsen Bay School 184,937 239,134 223,426 220.487 217,750 235,555 269,713 283.301 327.404 377,605 355,920 312,341 309.837 371 Old Harbor School 6,271,756 619,667 631,560 580,630 565,336 626,790 666,629 720.350 887.395 831,891 842.705 833.825 846.114 373 Ouzinkie School 577,186 535,125 550,961 429,914 512,878 495,918 508,793 552,015 608680 483,387 447,908 531.119 696.213 375 Port Lions School 552.542 593,346 577,841 559,565 569,511 630,523 540,773 632.357 649658 678,954 699,612 548.052 560.330 380 Village Wide Services 383,068 382,736 300,137 366,590 442,683 455,795 593,870 629,839 697,833 902,118 1,408,718 1,393,634 1,507,834 410 Negotiated Fringe Benefits (142,171) 99,574 (881,306) (336,212) (160,622) (570,301) 209,454 6,345,926 4,645,919 4,079,697 4,995.605 5.819,657 7,803,314 450 Distrid Wide Services 27,990 180,345 41,705 181,315 281.143 54,312 178,783 257,144 231,925 359,046 658,384 438,632 838,965 451 Auditorium 184,515 198,065 213,159 210,081 220,783 244,040 248,513 267,018 244,768 257,345 275,677 298,384 296,955 459 Technology 306,554 869,800 457,746 401,764 558.626 592,552 892,355 1,043,391 876,652 1,209,503 2,322,355 1,104,262 1.023,971 460 Educational Support Services 306,554 869,800 291,784 176,203 234.463 315,488 469,217 467,465 407,342 463,049 632,926 794,482 836,595 461 Quality Schools 306,554 869,800 357,209 2,850 198,568 18,216 75,468 39,691 6,381 21,997 60,537 96,526 99646 492 District Wide Special Services 839,330 957,247 1,583,809 1,802,308 2,076,633 2,241,514 2,488,749 2,324,100 2,424,622 2.236,884 2,565,785 2,225,510 2.353.882 510 Board of Education 118,314 108,202 160,346 109,666 54,908 58,414 160,790 159,602 197,813 232.529 193,999 167,871 190.703 560 District Wde Administration 523,525 855,026 873,076 751,694 921,613 1,172,917 959,561 1,167,651 810,185 1,024,223 1,078,747 1.025,045 1,035,621 610 Business Operations 781,553 739,263 696,629 863,279 928,046 1,112,333 1,105,077 1.002,163 1,044,973 1,252,511 1.123,175 1.278,850 1,355,318 710 Maintenance Department 1,456,660 1.613,232 1,931,607 1,928,235 2,033.329 1,924,418 2,031,595 2.502,602 2,780,181 2,858,178 2,683,465 2,541.864 2,339.947 900 Transfers to Other Funds - - - - - - 313,769 377.136 233,951 266,974 159.582 431,225 740,093 $ 28,651,941 $ 26.478,623 $ 25,662,379 $ 25,159,332 $ 27,865,889 $ 29,926,894 $ 32,925,896 $ 40,733.602 $ 39.051,665 $ 40.272,668 $ 44,698,757 $ 45,295.185 $ 49,148,381 17n KODIAK ISLAND BOROUGH SCHOOL DISTRICT General Fund Expenditures by Object BUDGET • Object Description FYD1 FY02 FY03 FY04 FY05 FY06 FY07 FV08 FY09 FY10 1 FY11 1 FY12 1 FY13 311. Superintendent 90,000 102,046 103,156 110,593 109,451 109,687 114,296 111,058 113,506 130,625 134,544 127,205 131,021 312. Asst. Supenntendent - - - - - - - 103,095 118,048 119,016 153,648 126,208 123,192 313. Pnncpal- Asst. /Head Tchr 770,183 870,867 800,789 683,408 743,174 881,295 915,854 968,171 1,168,129 1,131,374 1,194,041 1,205,669 1,030,712 314. Managers/Directors -Cert. 80,143 254,493 325,102 357,042 436,604 424,490 523,500 432,875 239,984 359,249 367,344 265,100 259,380 315. Teachers 8,786,295 9,341,281 9,941,768 9,743,291 10,285,040 10,520,986 10,825,028 11,446,333 11,564,675 11,716,543 12,146,198 12,446,331 12,530,844 318. Specialists -Cert. 704,021 842,553 991,609 885,671 872,754 986,103 1,101,293 1,249,981 1,289,662 1,171,901 1,332,075 1,472,154 1,621,090 317. Extradury Pay -Cen. 90378 96,823 76,267 106,945 102,769 109,933 115.358 117,329 104,038 117,913 136.320 117,472 120,310 ' Sub -total Certificated Salanes 10,521 020 11 508,063 12,238,691 11,886,950 12,549792 13,032.494 13,595,329 14,428,842 14,598,041 14746,621 15.464,168 15,760,139 15,816,549 321. Managers/Directors- Class. 208,264 208,206 243,959 187,773 175,744 187,687 186,116 168,426 183,080 196,312 227,730 233,856 115,768 330. Board Stipends 12,000 11,800 - 12,000 12,000 12,000 12,200 11,800 12,200 12,000 12,000 12,000 12,000 323. Aides 797,763 867,449 884,879 825,733 995,484 1,011,435 1,153,210 1,294,954 1,278,153 1,384,437 1,406,758 1,261,193 1,456,857 324. Support Staff 1,179,309 1,308,045 1,371,224 1,443,212 1,470,388 1,523,318 1,651,499 1,828,955 1,945,157 2,080,605 2,274,453 2,436,778 2,589,359 333. Specalists/TEA's -Class 27,677 15,524 72,413 3,767 7,969 27,975 26,926 32,646 69,506 40,995 34,409 - 20,000 325. Maintenance /Custodial Staff 340,285 327,243 392,931 397,210 1,139,084 1,161,075 1,210,672 1,251,493 1,273,634 1,283,255 1,284,329 1,315,798 1,368,925 341. Extraduty Pay- Class. 39,074 35,690 49,040 40,908 43,377 42,965 48,428 49,558 58,896 71,182 83,725 61,906 68,740 343. Overtime 14,718 27,411 21,335 17,765 22,473 30,730 63,729 85,515 119,262 159,507 136,980 125,679 148,339 329. Substitutes/Temporary 182,947 189.960 215.235 190,009 210,420 213,840 266,702 236396 229,873 240,097 282,548 247,232 251.475 Sub -total Classified Salanes 3,575,169 3,771,692 3,251,016 3,118,377 4,076,939 4,211,025 4619,482 4,959,743 5,169,562 5,468,390 5,742,932 5,694,442 6,031,463 345. Salary/Benefit Contingency - - - - - - - - - 569 - 219,647 213,249 361. Insurance - Health 8 Life 1,719,345 2,320,065 1,948,352 2,283,171 2,530,523 2,546,804 3,141,620 3,269,134 2,930,507 3,476,420 4,714,171 5,723,670 6,155,991 362. Unemployment Insurance 22,061 33,346 20,960 64,333 39,583 10,136 17,112 3,036 32,785 76,083 53,596 56,861 60,195 363. Worker's Compensation 87,157 39,682 115,999 161,780 261,864 267,168 234,830 302,249 238,187 297,323 326,965 279,280 336,482 364. Fica/Medicare Contribution 391,743 422,758 455,721 435,937 465,360 488,499 530,751 567,757 591,271 617,090 648,661 648,024 676,100 365. TRS 1,261,756 1,263,843 1,344,207 1,421,482 1,951,925 2,716,533 3,399,554 7,903,717 6,618,768 6,114,878 6,123,303 7,012,440 8,470,066 366. PERS 278,047 327,523 342,706 167,028 358,643 555,622 791,537 1,547,908 1,770,506 1,422,544 1,620,338 1,735,471 2,122,739 367. Hepatitis Vaccine 2,053 525 70 975 460 90 65 278 760 690 - 1,400 1,400 380. Housing Allowance 69,037 63,641 53,777 53,195 43,877 57,705 59,200 70,109 90,866 93,844 67,410 120,000 120,000 391. Transportation Allowance 12,620 16,633 17464 16,570 17,686 18,334 20,113 22,670 22,565 30,399 32,697 20,300 20,300 392, Moving Allowance 22,382 24,328 25,565 24,137 21,443 24,311 18,922 28,008 37,432 34,300 38,094 24,000 24,000 369. Other Employee Benefits 18,311 18,748 28.683 28,189 23,400 24,597 47.288 40.602 51,229 38821 62,616 21,150 186,850 Sub -total Fringe Benefits 3 ,884.512 4.531092 4,353,504 4,656,797 5,714,764 6,709,799 8,260,992 13755,466 12,384,877 12,202,961 13,707,851 15,862,243 18.221672 (Continued) 171 KODIAK ISLAND BOROUGH SCHOOL DISTRICT General Fund Expenditures by Object BUDGET DbJect Descrip0on FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 411. Life Guard Services 4648 8,153 6,045 5,518 4,051 5,670 9,200 5,401 6,841 4,486 6,037 10,250 12,250 410. Profl/Technical Services 62,800 74,977 88,876 103,701 124,627 137,135 84,360 155,923 210,669 448,910 673,946 227,604 267,000 412. Inkind -Audit 49,341 31,924 34,893 62,425 32,935 33,453 44,567 20,575 39,375 21,015 29,400 37,000 40,000 415. Intend-Mental Health 381,343 381,350 381,345 381,350 381,350 381,350 381,350 381,350 381,350 381,350 381,350 381,350 381,350 417. Inkind -Data Processing 126,010 126.650 126,650 126,650 103,362 103,362 103,362 75,000 75,000 40,000 - - - 444. Inkind - Grounds Maintenance 6,564 54,507 18,334 41,346 32,820 58,248 75,073 91,677 118,495 80,163 110,115 110,000 110,000 442. Inkind - Maintenance - 10,250 8,595 - - - - 2,186 547 11,745 1,000 - - 503. Inkind - remodeling 5,463 57,150 17,859 123 999 21,291 5,666 - - - - - - 447. Inkind.Liability Insurance 114,539 113,023 367,808 333,501 289,082 240,046 285,440 367,070 389,194 405,809 259,097 335,000 370,500 420. Staff Travel /Perdiem 135,647 175,153 156,053 176,260 191,408 218,677 210,999 271,553 233,337 260,761 780,962 281,684 304,479 429. SPED Buses - - 11,702 21,768 52,026 16,293 780,962 - - 425. Student/Chaperone Travel 22,885 19,219 28,629 38,015 101,015 53,005 20,059 20,346 18,625 15,904 278,424 17,885 17,430 426. Extra Curricular Travel 240,467 303,897 320,030 216,466 229,783 296,364 276,481 273,072 297,280 380.334 - 287,590 297,581 436. Electricity 808,840 779,464 781,457 738,777 831,106 928,680 922,124 1,098,283 945,518 964.220 14,955 1,158,700 1,100,125 438. Fuel - Heating B Cooking 409,949 370,740 299,305 390,857 515,891 726,411 840,782 1,029,711 810,579 849,748 348,517 1,214,426 1,227,603 431, Water B Sewer 78,153 77,207 78,539 78,943 71,264 82,130 83,590 96,572 107,399 128,680 348,517 138,662 150,106 432. Garbage 57,460 57,507 61,645 78,556 74,195 106,041 119,505 112,495 122,057 126485 1,009,618 148,530 173,610 433. Communications/Postage 355,092 346,511 284,680 367,996 383,733 457,407 711,834 851,927 865,640 927091 963,290 1,618,490 1,633,753 440. Other Purchased Services 230,491 294,306 291,069 315,421 320,679 347,148 449,351 244,049 249,049 366,000 137,272 382,881 331,675 441. Rentals - - - 100,290 139,897 139,897 133,484 156,000 156,000 449. Student Catastrophic Liability - 677 993 1,085 1,194 1,362 1,634 1,560 1,560 2,224 1,515,726 2,455 3,000 450 Supplies/Media/Matenals 593,836 731,859 822,682 663,637 850,457 913,967 881,781 988,852 794,499 914,856 1,387,055 883,038 1,094,430 452. Maintenance Supplies 127,617 120,846 122,080 123,966 169,358 191 ,754 169,896 196,644 211,257 187,760 171,656 190,000 194,000 453, Janitorial Supplies 41,611 56,411 44,341 5,198 47,732 62,593 69,627 66 100,409 44,520 84,155 75,400 82,000 456, Warehouse Inventory Adj. (1,247) 417 660 22,406 3,279 3,865 3,127 - - 33,461 (27,865) - - 458. Gas & Oil (Vehicles) 5,640 5,189 6,704 7 ,792 11,749 15,911 17,634 15,879 9,789 12,603 20,316 23,000 26,600 480 Tuition - - - - - - - - - 485. Stipends - - 12,000 - - - - - - - - - - 490. Other Expense 119,612 260,442 76,698 91,236 156,371 170,071 110,195 125,233 129,786 133,195 116,091 116,699 126,739 492. Legal Settlements - - 61,000 69,542 60,958 9,110 - - - 502. Building Improvements 70,385 76,655 154,236 22,816 48,033 20,290 12,874 5,475 3,600 1,384 - 30,000 30,000 510. Equipment 247,509 275,672 204,681 259,324 315,937 394,596 172,819 589,915 289,498 679,719 19,454 256,368 205,868 550. Transfers to Other Funds 164,105 121,550 56,242 191,554 285,145 297,447 313,769 377,136 233,951 266,974 1,317,903 185,000 740,093 599 Reimbursable Expenses - - (700) (3.094) - 1.000 - - - - 159,582 - - Sub- total Non - Personnel Costs 4.458761 4,931,706 4,852,429 4,841,825 5,577,555 6,269,274 6,450,101 7.589551 6,898,185 7,854,696 9,783,806 8,268,012 9.078.697 Total General Fund 22,439,462 24,742,553 24,695,640 24,503,949 27,919,050 30,222,592 32,925,904 40,733,602 39,050,665 40.272,668 44,698,757 45,584,836 49.1483, 81 172 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012.2013 Budget General Fund Expenditures by Function Budget Function Description FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 100 Regular Instruction $ 9.773,727 $ 10,255,477 $ 10,018,422 $ 10,688,582 $ 10555,646 $ 11,048,091 $ 13.384.167 $ 17.275.985 $ 15,947,998 $ 15,827,774 $ 17.953,747 $ 17,657,912 19,492,738 120 BilingualBicultural Instruction 616,429 641,881 667,591 621,113 713,957 836,300 980,147 983,688 1,009,019 1.060,903 1,109,660 1,195,725 1,214,033 130 Gifted/Talented Instruction 128794 143,403 156,710 91,505 104.662 86,086 110,146 215,868 233,413 251,533 206.540 270,675 275.302 140 Correspondence Programs 78,345 118,115 159,411 162,333 180,696 217,334 349,788 447,359 427,197 481,243 600,036 539,280 642,355 160 Vocational Instruction 702,765 701,255 838,595 654,607 570,019 642,766 722,695 672,235 682539 752,385 778,581 812,866 837,736 200 Special Education Instruction 1,635,172 1,897,783 2,135,362 2,306,353 2,760,697 2,841,063 3,073,125 3,566,234 3,554,549 3,600,948 3,795,837 3,650,850 4,106,445 220 Special Education Support Servic 1,226,483 1,338,112 1,427,509 1,529,263 1,029,125 1.178.524 1,890,845 2,215,416 2,064,047 1,933,312 2,198,407 2,208,813 2,260,571 300 Support Services - Students 517,628 496,913 589,140 508,503 528,205 616.888 660,024 1,040,763 1.322,830 1,263,937 1,400,309 1,540,427 1.616,788 350 Support Services- Instruction 654,320 1,187,710 1,350,783 791,378 906,746 768,756 1,203,159 1,476,066 1,136,109 1,259,121 2,683,232 2,985,173 3,489,666 400 School Administration 1,026,250 1,107,812 1,117,034 900,962 892,042 1,085,064 1,297,346 1,704,923 1,929.037 1,858,996 1,968,544 1,784.148 1,844,807 450 School Administration - Support 503,751 815,599 571,306 552,835 573,798 610.477 700,604 844,433 863522 870,996 956,017 1,132,882 1,200,030 500 Distract Administration 381,967 409,565 471,478 467,080 370,323 366,058 528,897 901,016 923.312 1,337,877 1,426,967 1,228,667 1,343,848 550 District Administration Support Sv 945 ,776 1,397,907 1,391,766 1,440,492 1,214,054 1,395,278 2,232,054 2,477,473 2,296,234 2,771.859 2,437,349 2,604,817 2,919,447 600 Operation and Maintenance of PI: 3,580,438 3,728,044 3556,108 3,830,975 1,725,977 1,987,276 4,838,045 5,827,831 5,706585 5,900,929 6,162,616 6,560,017 6,463,433 700 Pupil Activity 595,106 628,947 586,472 632,719 242,380 273,699 793,521 905,023 720,223 833,880 861,333 691,708 701,089 900 Fund Transfers 72,511 74,030 - 44,117 - - 161.341 179,289 233,951 266,974 159,582 431,225 740,093 Total Expenditures $ 22.439,462 $ 24,742,553 $ 25,437,687 $ 25,222,817 $ 22,168,329 $ 23,953,660 $ 32.925.904 $ 40.733.602 $ 39,050,665 $ 40.272,667 $ 44,698,757 $ 45,295,185 $ 49,148.381 173 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 General Fund Budget Enrollment History and Projections Student enrollment projections are the key factor in budget development. These projections determine or influence many of the financial estimates that go into the t Staff allocations are based upon predicted Pupil Teacher Ratio (PTR) calculations. Instructional supply and material budgets are based upon predicted enrollment. The Kodiak Island Borough School District completes the enrollment projections annualty. Based on the October 20 day count period for a given year, the following by the District to project the following year's students. 1. Grades at all school sites are moved ahead one grade level, assuming 100% cohort survival. 2. Incoming students for town elementary schools are based on the average actual enrollment for the prior three years. 3. For rural sites, Kindergarten enrollment is based on administrator recommendation. Beyond FY2013, however, a three -year average is utilized. 4. Sites affected by feeder schools are adjusted based on 100% cohort survival or 3 year average of incoming students. Note: The method used for the projecting high school students beyond FY2013 is different than that of the middle school. Incoming students at KMS represents the sum of fifth graders at town elementaryschools, again, assuming 100% cohort survival. KHS, on the other hand, uses a 3 year average; based on the premise that the two private schools in Kodiak, St. Mary's and Kodiak Christian School, only serve grades K -8. Therefore, those students also feed into the high school's incoming 9th grade every fall. Year PreK K 1 2 3 4 5 6 7 8 9 10 11 12 Enroll Growth 02/03 10 211 204 197 196 198 202 229 221 234 268 197 182 202 2,751 -2.62% 03/04 20 168 191 197 193 196 192 200 232 227 236 231 192 198 2,673 -2.84% 04/05 20 215 163 191 197 186 191 189 200 220 249 239 225 191 2,676 0.11% 05/06 16 188 202 183 183 196 200 196 203 210 238 245 218 234 2,712 1.35% 06/07 30 169 188 204 199 191 196 204 194 188 215 224 240 219 2,661 -1.88% 07/08 27 199 183 206 205 198 199 207 199 203 209 215 215 224 2,689 1.05% 08/09 23 172 193 184 198 202 196 195 205 186 223 199 215 227 2,618 -2.64% 09/10 14 167 176 207 181 190 206 191 204 206 199 216 194 218 2,569 -1.87% 10/11 11 196 166 187 206 187 174 205 180 204 227 192 206 204 2,545 -0.93% 11/12 10 203 188 166 187 199 182 183 199 178 207 227 186 203 2,518 -1.06% 12/13 11 181 203 188 166 187 199 182 183 199 193 207 227 186 2,512 -0.24% 13/14 11 189 181 203 188 166 187 199 182 183 221 193 207 227 2,537 1.00% 14/15 11 193 189 181 203 188 166 187 199 182 206 221 193 207 2,526 -0.43% 15/16 11 190 193 189 181 203 188 166 187 199 212 206 221 193 2,539 0.51% Enrollment History & Projections 2,800 2,750 2,850 2,800 2,500 - jt.� 2,500 - -— - -- 2,450 2,400 2,350 09 0,,9 ot o ' ` \ °o o a \p dy yo ��, YM1P' e S , v n ya yv h y6 "e 174 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Average Pupil/Teacher Ratio Last Ten Fiscal Years Fiscal Year Professional Teaching Average Daily Membership Ratio of Pupils Staff Grades K -12 to Teaching Staff 2001 -02 201.03 2,821 14.03 2002 -03 220.55 2,750 12.47 2003 -04 198.66 2,677 13.48 2004 -05 206.41 2,678 12.97 2005 -06 214.07 2,718 - 12.70 2006 -07 208.52 2,636 12.64 2007 -08 217.78 2,671 12.26 2008 -09 202.62 2,598 12.82 2009 -10 209.09 2,567 12.28 2010 -11 217.92 2,480 11.38 175 KODIAK ISLAND BOROUGH SCHOOL DISTRICT General Fund - Staffing in FTE's Current Projected Change FY09 FY10 FY11 FY12 FY13 FY12 Loc School or Department Actual Actual Actual Budget Budget To FY13 110 Kodiak High School 71.09 72.53 74.90 76.13 75.93 (0.20) 117 Learning Center 5.50 3.25 5.00 4.00 3.70 (0.30) 120 Kodiak Middle School 39.09 48.36 49.24 49.38 49.38 - 240 East Elementary 36.58 37.25 36.50 35.63 35.63 - 250 Main Elementary 32.25 32.00 35.42 34.08 30.32 (3.76) 260 North Star Elementary 33.38 27.69 29.35 30.73 30.81 0.08 270 Peterson Elementary 34.36 29.48 28.21 30.59 31.21 0.62 360 Akhiok School 3.13 3.51 6.00 6.16 6.16 - 362 Chiniak School - - 4.01 3.96 4.00 0.04 364 Danger Bay School 3.00 2.01 3.99 2.99 2.99 - 366 Karluk School 3.13 3.26 6.00 4.50 5.00 0.50 369 Larsen Bay School 3.26 3.26 5.00 4.00 4.00 - 371 Old Harbor School 8.75 9.88 9.84 9.17 8.17 (1.00) 373 Ouzinkie School 7.38 7.13 6.29 6.67 8.00 1.33 375 Port Lions School 6.44 7.64 7.64 7.48 7.86 0.38 380 Village Wde Services 3.00 3.00 4.. .00 3.00 3.00 - 450 District Wide Services 5.50 3.75 4.20 5.20 5.20 - 451 Auditorium 2.94 2.94 2.94 2.94 2.94 - 459 Technology Services 6.00 6.00 6.95 6.53 6.53 - 460 Educational Support Services 2.70 4.88 3.50 6.50 6.50 - 461 Quality Schools - - 1.00 1.00 1.00 - 492 Special Services 20.00 22.00 16.50 16.50 18.67 2.17 510 Board of Education 0.50 0.50 0.50 0.50 0.50 - 560 Central Administration 8.50 5.50 6.50 5.50 5.50 - 610 Business Operations 8.00 9.00 9.00 9.00 9.00 - 710 Maintenace & Operations 15.84 14.84 15.67 15.00 15.67 0.67 TOTALS 360.32 359.66 378.15 377.14 377.67 0.53 176 Kodiak Island Borough School District General Fund Staff - All Locations Budget FY09 FY10 FY11 FY12 FY13 Certified Staff Administrators 17.50 17.50 17.50 14.50 14.50 Teachers 163.07 158.93 154.60 156.80 156.60 Special Education Teachers 35.60 38.00 34.00 31.00 34.00 Library/Media 1.00 1.00 1.50 1.00 1.00 Counselors 7.00 8.00 8.00 7.00 7.00 Athletics 1.00 1.00 1.00 1.00 1.00 Total Certified Staff 225.17 224.43 216.60 211.30 214.10 Classified Staff Administrators 2.00 2.00 2.00 1.33 1.00 Instructional Aides 45.23 50.61 69.93 77.20 72.97 Support Staff 50.40 46.60 48.93 49.38 49.17 Maintenance Staff 9.00 8.00 7.00 7.00 8.00 Custodial Staff 28.52 28.02 33.69 30.93 32.43 Total Classified Staff 135.15 135.23 161.55 165.84 163.57 Total Staff 360.32 359.66 378.15 377.14 377.67 177 Kodiak Island Borough School District 2012 - 2013 Budget High School Graduation Qualifying Exam 2008 2009 2010 2011 Reading 88% 92% 90% 81% Writing 76% 82% 83% 70% Mathematics 72% 77% 78% 75% High School Graduation Qualifying Exam 100% 80% 70% 1. 60% °Reading 50% 409/o eWriting 30% . RMathematics 20% 10% 0% 2008 2009 2010 2011 178 KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2012 -2013 Budget Anchorage Consumer Price Index (CPI) Percentage Percentage Year Annual Change Change Year Annual Change Change 1976 61.50 4.40 7.15% 1994 135.00 2.80 2.12% 1977 65.60 4.10 6.67% 1995 138.90 3.90 2.89% 1978 70.20 4.60 7.01% 1996 142.70 3.80 2.74% 1979 77.60 7.40 10.54% 1997 144.80 2.10 1.47% 1980 85.50 7.90 10.18% 1998 146.90 2.10 1.45% 1981 92.40 6.90 8.07% 1999 148.40 1.50 1.02% 1982 97.40 5.00 5.41% 2000 150.90 2.50 1.68% 1983 99.20 1.80 1.85% 2001 155.20 4.30 2.85% 1984 103.30 4.10 4.13% 2002 158.20 3.00 1.93% 1985 105.80 2.50 2.42% 2003 162.50 4.30 2.72% 1986 107.80 2.00 1.89% 2004 166.70 4.20 2.58% 1987 108.20 0.40 0.37% 2005 171.80 5.10 3.06% 1988 108.60 0.40 0.37% 2006 177.30 5.50 3.20% 1989 111.70 3.10 2.85% 2007 181.24 3.94 2.22% 1990 118.60 6.90 6.18% 2008 189.50 8.26 4.56% 1991 124.00 5.40 4.55% 2009 191.70 2.20 1.16% 1992 128.20 4.20 3.39% 2010 195.10 3.40 1.77% 1993 132.20 4.00 3.12% 2011 201.43 3.20 1.64% 250.00 - 200.00 - 150.00 -"-- 100.00 s 50.00 - 1976 1981 1986 1991 1996 2001 2006 2011 179 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 2012 -2013 BUDGET % FY12 LOCAL CONTRIBUTION VS. MAXIMUM ALLOWABLE School District Maximum Local Contribution Actual Local Contribution Difference between Cap vs Actual Percentage Anchorage $ 198,249,847 $ 196,307,312 $ 1,942,535 99% Fairbanks North Star $ 62,709,825 $ 47,359,300 $ 15,350,525 76% Juneau $ 26,061,159 $ 25,451,000 $ 610,159 98% Kenai $ 45,872,444 $ 43,251,135 $ 2,621,309 94% Ketchikan $ 10,439,243 $ 8,650,000 $ 1,789,243 83% Kodiak $ 11,246,661 $ 10,250,350 $ 996,311 91% Mat -Su $ 61,174,902 $ 48,347,365 $ 12,827,537 79% Sitka $ 7,017,341 $ 5,026,975 $ 1,990,366 72% of FY12 Local Contribution v. Maximum Allowable 100% W __ 90% --- - 80% — _ 70% — _ —•._ 60% -- i - — . 50% — — 40% , 30% — . — 4 � r 0% 1:` r Anchorage Fairbanks North Juneau Kenai Ketchikan Kodiak Mat -Su Sitka Star 180 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 2012 -2013 BUDGET REGULAR EDUCATION TEACHER TO STUDENT RATIOS # of Students # of Regular Instruction Teachers Teacher to Student Ratio Kodiak High School' 737 38.10 1:19 Kodiak Middle School' 493 23.50 1:21 East Elementary** 315 13.50 1:23 Main Elementary " 226 11.75 1:19 North Star Elementary" 217 10.75 1:20 Peterson Elementary" 226 10.50 1:22 Akhiok School 17 2.00 1:09 Chiniak School 16 2.00 1:08 Danger Bay School 14 2.00 1:07 Karluk School 16 2.00 1:08 Larsen Bay School 12 2.00 1:06 Old Harbor School 40 3.50 1:11 Ouzinkie School 36 4.00 1:09 Port Lions School 26 3.00 1:09 Teacher to Student Ratio 25.00 20.00 15.00 — 10.00 — 5.00 — , 1 1 1 1— oTeacherto Student Ratio 0.00 ?, or c 1 ` c i` c 1 ` c 1` , , , o `o° o r - . c zc \ � c oe a o e a o e a o c a \oµ r.F' `a , F ..f ' 0\ a \ ow a .sk vat µ ..y Do s s`' oaa� aw�\ �as a 4� � a o oe P• �q ` , c c ao � o a ,F 3a�o o \at a a oo io q0e- 4 f o p e o F o Q e a a ' includes regular instruction, CTE, and music instruction " includes regular education without interventionists and elementary music 181 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Account Structure Components Code Structure: Year " Fund •• Location • —' - . t Function • Program • Object • Element X XXX XXX XXX XXX XXX XX This code structure describes the fiscal year which in the account is for. This code is required for our accounting system. 9 Fiscal Year 2009 0 Fiscal Year 2010 1 Fiscal Year 2011 2 Fiscal Year 2012 3 Fiscal Year 2013 Year Fund Location Function Program • Obiect Element X XXX XXX XXX XXX XXX XX A fiscal and accounting entity with a self - balancing set of accounts recording cash and other financial resources, together with all related liabilities, and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. This code is required for all transactions. FUND CODES 100 School Operating (General Fund) 268 Youth Risk Behavior Survey 710 High School Student Funds 102 Alaska Staff Development Cont. 269 Title 1, School Improvement 720 Student Funds — Other Sites 103 Future Educators of America 280 Title IA, Basic 104 Enhanced HS Seafood Science 281 Title IA, Highly Qualified 105 New Visions 282 Title IA, 10% Prof. Develop. 106 Artists in Residence 283 Title IC, Migrant 110 Avant -Garde Foundation 284 Title IIA, Teacher Training 111 Kodiak Regional Construction 286 Title IIIA, English Language 205 Pupil Transportation 287 Title IV, Safe & Drug Free 234 CTE Grant 288 Title, Parent Involvement 1% 235 Education Job Fund Program 289 Title IA, Choice /SES 255 Cafeteria Fund 292 Alaska Youth First 256 Fresh Fruits & Vegetables 350 Indian Education 260 Pre - School Disabled 351 ANSWER Grant 261 Title VIB 352 ENLIVEN Grant 264 Carl Perkins 370 Chugach — KAYW 267 Migrant Education Book Program 500 Impact Aid - Construction KODIAK ISLAND BOROUGH SCHOOL DISTRICT Account Structure Components :Year - Fund- - Location Function Program _- Object -Element °-Element 1 X XXX XXX XXX XXX XXX XX {{ Location codes are used to identify the site for a particular budget. (Example, school or department) LOCATION CODES: 110 Kodiak High School 369 Larsen Bay School 492 Special Services 111 Community Swimming Pool 371 Old Harbor School 510 Board of Education 117 Correspondence 373 Ouzinkie School 550 All Kodiak City Schools 120 Kodiak Middle School 375 Port Lions School 560 Central Administration 240 East Elementary 380 Village Wide Services 610 Business Operations 250 Main Elementary 410 D/W Negotiated Fringe Benefits 710 Maintenance & Operations 260 North Star Elementary 450 District Wide Services 900 Other D/W Services 270 Peterson Elementary 451 Auditorium 360 Akhiok School 453 Cafeteria Summer Lunch Frog. 362 Chiniak School 459 Technology Services 364 Danger Bay School 460 Educational Support Services 366 Karluk School 461 Quality School Year Fund Location Function Program Obiect Element X XXX XXX XXX XXX XXX XX FUNCTION CODES FUNCTION describes a broad classification of financial activities within a fund which provides for the reporting of financial information in a manner which is useful to school boards, superintendents, the Department of Education and the Legislature and in some instances provides for the accumulation of expenditures in such a manner as to show compliance with law or regulation. 100 Regular Instruction 550 District Administration — Support Services 120 Bilingual /Bicultural Instruction 551 Fiscal Services 130 Gifted/Talented Instruction 552 Internal Services 140 Alternative Instruction 553 Personnel Services 160 Vocational Instruction 555 Data Processing Services 200 Special Education Instruction 600 Operation & Maintenance of Plant 220 Special Ed Support Services - Students 700 Pupil Activities 300 Support Services — Instruction 760 Pupil Transportation 320 Guidance Services 780 Community Services 350 Support Services - Instruction 790 Food Services 352 Library Services 880 Construction & Facilities Acquisition 400 School Administration 900 Other Financing Uses 450 School Administration Support 000 Undesignated 510 District Administration 511 Board of Education 512 Office of the Superintendent 513 Asst Supt Instruction KODIAK ISLAND BOROUGH SCHOOL DISTRICT Account Structure Components Year Fund Location Function Program Object Element ! X XXX XXX XXX XXX XXX XX I This code is to identify a plan of activities and procedures, which are designated to accomplish predetermined objectives. 001 FY2001 051 CLB — Extended Learning Class 101 Village Challenge 002 Teacher of the Year 052 CLB — Future Educators 102 OSF — Student Council 003 CLB- Tennis 053 CLB — Key Club 103 OSF — Cultural Events 010 SCL- EQUIP- Repair 054 CLB — Fisheries Club 104 OSF — Illuani Magazine 011 SCL -AASG Conf. 055 CLB — National Honor Society 105 SCH — Welding Dual 012 FY 2002 056 FY 2006 106 CLB — Fencing 013 SCL- Vending 057 CLB — Spanish Club 107 CLB — Hockey 014 CLB- Int'I Club 058 CLB — VICA 108 CLB — AK Native Indian 015 CLB — Career Club 059 CLB — Woods Club 109 CLB — Computer Tech 016 ATH — Baseball 060 CLB — Welding(Metals) Club 110 CLB — Break Dance 017 ATH — Softball 061 Yearbook 111 GCL — Class of 1 11 018 ATH — Basketball /Frosh 062 PUB — Yearbook 112 GCL — Class of '12 019 ATH — Varsity Basketball *Boys 063 CLB — Close Up Travel 113 GCL — Class of '13 020 ATH — Varsity Basketball *Girls 064 CLB- PEP Club 114 GCL — Class of '14 021 ATH — Cheerleaders 065 CLB — Future Nurses of America 115 GCL — Class of '15 022 ATH — Cross Country 066 CLB — Guardian 191 Foreign Languages 023 FY 2003 067 FY 2007 196 Electives 024 SCH — General Scholarship 068 CLB — Travel Club 210 Mathematics 025 ATH — Swimming 069 CLB — Tsunami Bowl 303 Elementary — Chorus 026 ATH — Track 070 CLB — Conflict Mediation 304 Elementary — Band /Orc 027 ATH — Volleyball 071 CLB — FFA 305 Preschool Program 028 ATH — Wrestling 072 SCH — J.Baglien Memorial 310 Art 029 MUS — Band 073 GCL — Class of '95 312 Photography 030 MUS — Chorus 074 GCL — Class of '96 320 Drama 031 SCH — Music Memorial, Sallee 075 SCH — Brea Thomas Memorial 362 Quality Schools Initiative 032 CLB — Literature Club 076 CLB — FCCLA 367 Assessment 033 PUB — Newspaper 077 CLB — KHS Youth Alive 410 Basic Physical Education 034 FY 2004 078 FY 2008 425 Recycling 035 GCL — Class of '97 079 OTH — KHS Pictures 430 Facilities Review 036 GCL — Class of '98 080 Language Arts 435 Energy Projects 037 GCL — Class of '99 081 GCL — Class of '02 460 Health 038 GCL — Class of '00 082 GCL — Class of '03 480 Multimedia Skills 039 GCL — Class of '01 084 GCL — Class of '04 590 Social Studies 040 All- General /Miscellaneous 085 GCL — Class of '05 670 Science 041 CLB — Art Club 086 GCL — Class of '06 710 Business 042 CLB — Auditorium/Tech Club 087 GCL — Class of '07 810 Mechanical Drawing 043 CLB — Auto Club 088 GCL — Class of '08 811 Careers Class 044 CLB — Climbing Club 089 GCL — Class of '09 820 Graphics 045 FY 2005 090 GCL — Class of '10 825 Metal Working 046 ATH — Dance Team 091 OTH — Post Prom 830 Auto Mechanics 047 CLB — Drafting Club 092 OTH — Teacher Social Fund 840 Wood Working 048 CLB - Drama Club 093 OTH — Friends of the Library 891 Custodial Inventory 049 CLB — Partner Club 094 OTH — SAT Prep 913 Home Economics 050 CLB — E.O.P. Club 097 Jason Arnold Memorial 929 Special Educ —Self Cont. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Account Structure Components Year — Fund Location Function Program Oblecf =Element XXX 4. yy X XXX XXX XXX XXX XXX XX OBJECT codes describe the financial activity represented by a specific transaction. Revenue object codes refer to the source and type of specific revenues. Expenditure object codes describe the service or commodity obtained as a result of a specific expenditure. Balance sheet object codes refer to the asset acquired; liability incurred, or balances in a specific fund. Revenue Object Codes 011 City /Borough — Direct Appropriation 047 E -Rate Revenue 012 In -Kind Services performed by City/Borough 050 Revenue from State Sources 020 Food Services 100 Revenue from Federal Sources - Direct 030 Earnings on Investments 150 Revenue from Fed. Sources — Through State 040 Other Local Revenue 190 Revenue from Other Federal Sources 041 Tuition from Students 200 Other Sources 042 Tuition from Other Districts 250 Transfers from Other Funds Expenditures Object Codes 310 Certificated Salaries 480 Tuition & Stipends 320 Non - Certificated Salaries 490 Other Expenses 360 Employee Benefits 495 Indirect Costs 380 Housing Allowance /Subsidy 500 Capital Outlay 390 Transportation Allowance 510 Equipment 410 Professional & Technical Services 520 Land 419 Chief Admin. Contract Services 523 Buildings and Improvements Purchased 420 Staff Travel 525 Depreciation 425 Student Travel 532 Interest on Long -Term Debt 430 Utility Services 533 Redemption on Prin. On Long -Term Debt 440 Other Purchased Services 540 Other Capital Outlay Expenses 445 Insurance and Bond Premiums 550 Transfer to Other Funds 450 Supplies, Media, & Materials 560 Other Noncurrent Debits Balance Sheet Object Codes Assets 610 Cash 650 Inventories 620 Investments 660 Prepaid Expenses 630 Accounts Receivable 670 Other Assets 640 Due from Other Funds Property, Plant and Equipment 681 Land 686 Accumulated Depreciation 682 Buildings 691 Amount Available in Debt Service Fund 683 Improvements Other Than Buildings 692 Amount to be provided for ret. of LT Debt 684 Equipment KODIAK ISLAND BOROUGH SCHOOL DISTRICT Account Structure Components Liabilities 710 Accounts Payable 760 Deferred Revenue 720 Payroll Accruals and Liabilities 770 Due to Other Funds 740 Leases and Contracts Payable 780 Due to Other Funds — Ext. Groups & Agen. 750 Loans Payable — Current 790 Long -Term Liabilities Fund Balance 810 Fund Balance Reserved 815 Reserved for Prepayments 811 Reserved for Encumbrances 816 Reserved for Self- Insurance 812 Reserved for Inventories 820 Fund Balance Unreserved — Designated 813 Reserved for Retirement Incentive Program 830 Fund Balance Unreserved - Undesignated 814 Reserved for Impact Aid Advance 850 Investments in General Fixed Assets Year Fund Location • Function Program Obiect Element X XXX XXX XXX XXX XXX XX The code element is for distinguishing between different object types with one object code. 01 Certificated Salaries 75 Custodial Supplies Inventory 05 Classified Salaries 77 Food Inventory 15 Non - Personnel Costs 78 Fuel Inventory 19 Non - Personnel Costs — Maintenance 70 Central Stores Supplies Glossary of Terms Accounting System The total methods and records established to identify, assemble, analyze, record, classify, and report information on the financial position and results of operations of a government or any of its funds, fund types, account groups, or organizational components. Account Number A system of numbering or otherwise designating accounts, in such a manner that the symbol used reveals certain information. Accrual Basis The basis of accounting under which the financial effects of a transaction and other events and circumstances that have cash consequences for the governmental entity are recorded in the period in which those transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by the entity. Activity A specific and distinguishable service performed by one or more organizational components of a government to accomplish a function for which the government is responsible. ADM Average Daily Membership — the aggregate days of membership of pupils divided by the actual number of days in session for the counting period for which a determination is being made. AS14.17.250 Adopted Budget Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly at the beginning of the year and also to the budget document which consolidates all beginning of the year operating appropriations and new capital project appropriations. Annual Budget A budget development and enacted to apply to a single fiscal year. Appropriation The legal authorization granted by the legislative body of a government which permits officials to incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in amounts and time it may be expended. ASBO Association of School Business Officials International Assessed Value The value placed on property for tax purposes and used as a basis for division of the tax burden. Audit A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of management's assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter through inspections, observation, inquiries and confirmations with third parties. Balanced Budget A budget in which planned funds available equal planned expenditures. Basis Of Accounting A term used to refer to when revenues, expenditures, expenses and transfers — and the related assets and liabilities — are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or accrual method. Benefits Contributions to Employee Retirement Systems, Healthcare, and Life Insurance. Budget A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financin them. Sometimes the term "budget" designates the financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body. Budgetary Control The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. Budget Document The official written statement prepared by the School District's administrative staff to present a comprehensive financial program to the School Board. The first part provides overview information, together with a message from the budget- making authority, and a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part is composed of personnel and salary schedules, the chart of accounts, and a glossary. Budget Process The schedule of key dates or milestones which the School District follows in the preparation and adoption of the budget. CAFR Comprehensive Annual Financial Report Capital Improvements A plan that identifies: (a) all capital improvements which are proposed to be undertaken during a five fiscal year period; (b) the cost estimate of each improvement; (c) method of financing each improvement; and (d) the recommended time schedule for each project. Capital Outlay Expenditures which result in the acquisition of items such as tools, desks, machinery, and vehicles that cost more than $500 have a useful life of more than one year, and are not consumed through use are defined as Capital Outlays. Career Development These are expenses related to negotiated agreements with employee groups, that are set aside for the employee's benefit. Categorical Aid Money from the state or federal government that is allocated to local school districts for special children or special programs. (Grant funding) Component Unit A separate government unit, agency or nonprofit corporation that is combined with other component units to constitute the reporting entity in conformity with GAAP. Comprehensive Annual The official annual report of a government. It includes: (a) the five Financial Report (CAFR) combined financial statements in the combined statement - overview and their related notes and (b) combining statements by fund type and individual fund and account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also includes supporting schedules necessary to demonstrate compliance with finance- related legal and contractual provisions, required supplementary information, extensive introductory material and detailed statistical sections. Discretional Material Teachers are allocated $200 for incidental classroom purchases not required to be processed through the normal purchasing procedures as per the negotiated agreement. Emolument Stipends for certificated employees for services outside the instructional day. Employee Benefits Contributions made by the District to designated funds to meet commitments or obligations for employee fringe benefits. Included are the School District's share of costs for Social Security and the various pension plans, medical costs and life insurance. Encumbrances Commitments related to unperformed contracts, in the form of purchase orders or contracts for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures that will result if unperformed contracts in process are completed. Expenditure Decreases in net financial resources. Expenditures include current operating expenses, requiring the present or future use of net current assets, debt service and capital outlays, and inter - governmental grants, entitlements and shared revenues. Extra -Duty Compensation Contract addenda for co- curricular activity coaches or club sponsors. Fiscal Year The twelve -month period to which the annual operating budget applies and at the end of which a government determines the financial position and results of its operations. The School District's fiscal year extends from July 1 to the following June 30. Foundation Level A dollar level of financial support per student representing the combined total of state and local resources available as a result of the state aid formula. Full Time Equivalency The number of employees divided by the number of hours that would be (FTE) considered a full -time assignment. Function A group of related activities aimed at accomplishing a major service for which a government is responsible. Fund A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial resources, all related liabilities, and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance The difference between fund assets and fund liabilities of governmental and similar trust funds. GFOA Government Finance Officers Association General Fund A type of governmental fund used to account for revenues and expenditures for regular day -to -day operations of the School District, which are not accounted for in specific purpose funds. The primary sources of revenue for this fund are local taxes and federal and state revenues. Generally Accepted Uniform minimum standards and guidelines for financial account and Accounting Principles reporting. They govern the form and content of the financial statements (GAAP) of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. Governmental Fund Types Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities — except those accounted for in the proprietary funds and fiduciary fund. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects. Grants Contributions or gifts of cash or other assets from another government or other organization to be used or a specified purpose, activity or facility. Typically, these contributions are made to local governments from the state and federal governments. Interfund Transfers Transfers of money from one fund to another without a requirement for repayment. KAA Kodiak Administrators Association KIBSD Kodiak Island Borough School District KBEA Kodiak Borough Education Association KIESA Kodiak Island Education Support Employees Maintenance Contracts Service agreements for copiers, typewriters, postage meters, and telephones. Measurement Focus The accounting convention that determines (1) which assets and which liabilities are included on a government's balance sheet and where they are reported there, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses). Mill A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value. (.001) Millage Rate The tax rate in property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000 would yield $100 in tax. Modified Accrual Basis of A basis of accounting in which revenues and other financial resources Accounting are recognized when they become susceptible to accrual, that is when they are both "measurable" and "available" to finance expenditures of the current period. "Available" means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Transfers All interfund transfers other than residual equity transfers. Ordinance A formal legislative enactment by the legislative body which, if not in conflict with any higher form of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, usually require ordinances. Other Expenses A miscellaneous category for items not normally falling into a defined category. Included would be items such as ASAA region dues or Northwest Accreditation dues. Oversight Responsibility The basic, but not the only, criterion for including a government department, agency, institution, commission, public authority or other organization in a government unit's reporting entity for general purpose financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters Performance Measures Specific quantitative productivity measures of work performed within an activity or program. Also, a specific quantitative measure of results obtained through a program or activity. Purchased Services Services such as printing, advertising, contracted building repairs, computer site licenses, umpires and referees, internet access charges and delivery service charges Rentals Expenditures for the lease or rental of land, buildings, and equipment for temporary or long -range use. This includes bus and other vehicle rental when operated by District personnel, lease of data processing equipment, oxygen, acetylene, etc. cylinder rental, lease- purchase arrangements and similar rental agreements. School District A portion of the overall Borough budget is under the control of the KIB Administration School District The School District is governed by the Board of Education. The Borough School District receives a lump -sum appropriation from the Borough for School District operations. Revenue Increases in the net current assets of a governmental fund type other than expenditure refunds and residual equity transfers. General long- term debt proceeds and operating transfers are classified as 'other financing sources' rather than as revenues. Increases in the net total assets of a proprietary fund type other than expense refunds, capital contributions, and residual equity transfers. Operating transfers, as in governmental fund types, are classified separately from revenue. RIP Retirement Incentive Program offered through the State of Alaska Division of Retirement and Benefits for the Public Employee's Retirement System and the Teacher's Retirement System. Single Audit An audit performed in accordance with the Single Audit Act of 1984 and the Office of Management and Budget (OMB) Circular 1 -128, Audits of State and Local Governments. The Single Audit Act allows or requires governments (depending on the amount of federal assistance received) to have one audit performed to meet the needs of all federal grantor agencies. Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than expendable trust or major capital projects) that are legally restricted to expenditure for specified purposes. Specialists Counselors, psychologists, speech therapists and occupational /physical therapists. Support Staff Secretaries, accountants, bookkeepers, clerks, custodians, warehouse and purchasing staff. Teachers Certificated staff members (not including administrators and specialists). • Welding program makes history with one student obtaining i ra three certifications in a single testing and the first female from a FY13 Public Schools rural site to become certified. Funding Study • All teachers received and were trained in the use of laptops and ehmpions• iPads to enhance instructional capabilities. children • Ouzinkie School hosted Volleyball Six Regional Tournament for the first time. • Rural schools offered Archery and Air Rifle classes. • Kodiak Island North Slope Math Education Network In August 2011, the Commissioner for the Department of Education (KINSMEN) Grant Award was received establishing a and Early Development requested the Alaska Association of School partnership between the two districts for establishing math intervention Administrators (AASA) provide him with the projected base student a program providing intense training for teachers and instruction allocation (BSA) needed for Alaskan school districts for FY 13. To for students. accommodate this important request for factual unbiased information, • KIBSD partnered with Healthy Tomorrows to promote and AASA worked with the Alaska School Business Officials initiate the Fish to School lunch program. Association, in cooperation with the Department of Education, and 48 of the 54 school districts throughout the State to collect the necessary Challenges: data to conduct the study. • KIBSD faces a $3.5 million deficit. This is 9% of the operating Results: The analysis of data collected for this intensive study budget. indicates that in order for Alaska's school districts to be able to meet • Since 2007 we have lost 34 staff. Budget reductions have projected cost increases, an increase to the Base Student Allocation of required 457 staff to 423 in 2012. $320 will be required this year. It was noted during the study that if • We stand to lose an additional 35 FTE in teachers in 2013 if there is no increased to the BSA this will be the third fiscal year there is no additional money. without an increase to the BSA. • Vocational Education will be cut without additional funds impacting every site on the island. AASA has determined that we must focus on one priority: increasing • Class size will increase in 2013 at current funding levels. the FY 13 BSA by $320. This must be the highest priority in order to • Pupil transportation is running a deficit requiring cuts to the avoid staff and program cuts in FY 13, which will have compounding classroom. detrimental effects to students, communities, and public education • Potential reduction of instructional programs will reduce the throughout Alaska. support needed for all students to continue academic progress. Progress of Alaskan Public Education According to the Alaska Department of Education & Early Multi -year forward funding would benefit school districts by: Development: • Enabling districts to prepare fiscally sound budgets based on actual • Alaska's graduation rate has increased 5% over the past seven revenues for public education. years with an additional 1,012 graduates. • Enabling districts to plan sound education programs through • Alaska's dropout rate has steadily decreased from 6% to 4.7% over enhanced fiscal management. the same seven year period from 3,791 dropouts to 2,779 dropouts. • Enabling districts to serve students better through more effective use of resources. Kodiak Island Borough School District (KIBSD) Multi -Year Forward Funding is Essential Snapshot of Successes and Potential Challenges Without multi -year forward funding, including inflationary increases, Successes: Alaska public schools are facing an extremely challenging FY 13 budget • Decreased dropout rate from 3.7% to 2.3% in the last five years. development environment due to increasing costs and revenue losses. • Increased graduation rates from 74.67% in 2010 to 88.72% in 2011. Anticipated cost increases: • KIBSD was one of 49 programs nationwide selected for an Apple Distinguished Program for being a 21 Century Classroom. • Increased health insurance costs from 7 % -15% • Established the Performance Budgeting Handbook. • Increased energy costs effecting utilities, supplies and transportation • Rural schools convened in Port Lions for a four -day intensive • Increased employee salary and benefits "Math Academy Workshop." • Increased costs related to the projected CPI inflation rate of 2.7% • Partnership with Kodiak Fisheries Research Center for the Kodiak Ocean Science Discovery Lab program. Anticipated revenue losses: • Jr. Achievement was re established in all school sites. • Rural Science Fair generated a Grand Champion and Elders • Federal Secure Rural Schools and Community Act (Forest Receipts) Choice for the statewide competition. will no longer provide funding to 24 Alaska school districts • Kodiak High School (KITS) Student Government takes over local • Federal decrease of 7.8% in many programs including NCLB, e -rate, Crossing Guard program. impact aid and other federal programs • Increased community partnerships to provide local native • Declining student enrollment in many Alaska districts language classes and activities throughout the District. • Elimination of FY 12 $20M energy funds to offset rising energy • Port Lions girls win the basketball Title 1 A Championship for the costs. second year in a row. • KHS teacher awarded the Industrial Arts Teacher of the Year for Association for Career and Technical Education (ACTE). • Joint efforts between KIBSD and Kodiak Island Borough established state recognized Kodiak Workforce Regional Advisory Council (KWRAC). • Developed a robust and efficient technology network and infrastructure. '), 1 ! y • Grant award enabling local artist training and Artist in the ' �} Schools throughout the school year. ' " !• • • Over 22 Jazz Band students district -wide achieved Superior and t+'.r Y , Excellent rating. • KHS architect design students received awards in the Frank �( 1 Maier High School Design Competition. "( ; • Kodiak Fligh School hosted the State Convention of Future Farmers of America (FFA). • Rural schools went 1:1 with iPads. • Peterson Elementary 4th graders took the State Championship for the Battle of the Books for the second year in a row. s . Kiicliak Islan i GI ,..., Li * roug Scito Ii 1 District 0 Vt. ()) irt; tit- t p q At I'M .434 if' it ,'s.,a` ATE , ircrit. I A:7'1\4U; 1 '''Ll r 't-,..-..-41'Et A .• j Ikt gr ‘' .0.1: II', '., ' itt i 4 l ' 4 ' , i t a k 1 1/4 t ' , ..‘ ' ' ft4 ad ,I" , :',,,C,i-U-..".2 .,, .., i t ;,•• .• .1- 'r:- ' / 1, ; , s , gi• ' a ' ‘.. 4.10.441 ., 41.1 t,ciarl. .. .:.:It ',' " ric , ,,14 PI “;.., ',Z,'" i ni. , Ir ' 7: 171 ' - pit,- 7-4, - n it:: 4 ^.. •5 „7":7 41 8** 44 ”,-.L444t - j. :I ■ ',‘ : 1:0' '''''''' . ' " I , - " e lli e 2 2010=2011 4-- le it 4 Lrkrkual Rep rt CD The L•Ing Journey Yakgrwartun Ag'tikut KIB S D In nerneggi l ep ; - y' ` Message from the Superintendent ' g Dear Kodiak Island Borough Community: ft Sir ` , \ '' The 2010/2011 school year was a significant year for our ''TM` k students. During this year the School Board's vision and leadership paved the way for the implementation of the 21st Century Classroom Project to be completed. Our small K -12 schools now have computer to student ratios of one -to -one. Town schools have a two student to one computer ratio. This is the highest ratio we have ever been able to support. More than computers in the hands of students, this initiative included software called presentation suites for every classroom and laptops and iPads for every teacher. Training, multi -media and web -based instructional tools were also included to enrich the classroom to benefit each students' educational experience. Every school's network experienced enhanced bandwidth and connectivity. The advent of the digital revolution colliding with the classroom has created both disruption and innovation. The 2010/2011 school year will be remembered for the beginning of this challenge for both educators and students. Mathematics intervention through a program called Strength in Number made its debut during the 2010/2011 school year. Nearly 30 teachers were trained and many students received this cutting -edge intervention in math instruction. Our special education students received focused instruction in the Lindamood -Bell state -of- the -art reading intervention program enabling our most challenged learners to acquire invaluable reading skills. Training in Step- Up -To- Writing instruction was implemented on a large scale for teachers of all grades. The small K -12 schools achieved their highest math scores ever as upper level math classes were delivered through video /teleconferencing. Vocational and technical programs continued to grow as we had students in both town and small rural schools taking classes and earning certifications from welding to photography. Our graduation rates increased and our drop -out rates were at an all -time low. The Kodiak High School renovation and construction project entered into its final design phase and the School Board turned the final construction over to the Kodiak Island Borough in accordance with state regulations. The anticipated vocational and academic facilities will allow for significant enhancements in class offerings. The Kodiak Workforce Regional Advisory Council was officially recognized by the Alaska Workforce Investment Board. This opens up doors so that Kodiak can take a more important role in preparing students for Alaska's future. The 215' century education that we are working together to provide for our students is not about technology - it is about each individual child's future. 2010 -2011 Board of Education Norm Wooten, President ;�, P.O. Box 3016 '`` Kodiak, AK 99615 539 -1419 (cell) Yi R ° Term expires. 2012 _. email Norm •' d !kilt m Melissa Gorton, Vice President10r f` aj 1321 Larch , , r, Kodiak, AK99615 sh Y d Li kF . 486 -8397 (home) 3+ ! ii - y 8 Term expires: 2013 "�I + , y "" It email Melissa Peggy Rauwolf, Clerk i ` s . 3571 Patrick Court Kodiak, AK 99615 � ' 7i 486 -8812 (home) tdl Ri}'' Term expires: 2011 '_ r �- email Peggy Petal Ruch, Treasurer 3935 Harry Nielsen t: Kodiak, AK 99615 q "'x T i 486 -4705 (home) Fatri Term expires: 2012 .A. email Petal ,,., ?? • -,ro + Jeff Stephan, Member ., P.O. Box 2917 " Kodiak, AK 99615 : " 486 -4568 (home) .T Term expires: 2012 (' email left 1 LCDR Brad Apitz ; 4 U.S. Coast Guard Representative 211 Lighthouse Avenue t. 'r'A�,l?.: ' Ko AK 99615 -(( i fi'' . i« g 512 -2974 (home) fi 487 -5631 (work) rtt°` 3 Yakgwanun Ag'ukut Kodiak Island School District Board of Education Goals 2010/2011 New High School Facility Planning (Improvement /Replacement) 4 Advisory School Board Training and Regular Meetings between the Advisory School Boards and the Board of Education 4 Technology Education (Personnel and Instruction) 4 Partnerships with Kodiak College and Kodiak Island Borough (Facilities and Vocational Education) and Community /School Partnerships and Involvement 4 Increase Parental Involvement Student Transition to Higher Education 4 Increase Involvement t o Address Substance Abuse Awareness, Prevention, Treatment and Aftercare 4 Encourage Positive Student Behavior 4 Enhancing Student learning through Training and Professional development for Teachers in math, Science and the Arts 4 Develop formal staff recognition process -= Advance Civics Education AI L Pil„',4 n � A • . < f ..', i . 1 X4 1 • iee r rF it On 1 t �3 i"ie Ri i.., .. _ # err ' � \ t d,p . , 4 Yakgwanun Ag'ukut Kodiak Island School District —ti t Ia' ( li i fi0 '° M4y,:! Our District . .._.T11; �< ^ , , a 'F'� � z. h+ a t � 4 ,H tzE , tifi The Kodiak Island Borough School District, ,'.7.t.10 ` n s established in 1948, is a rural, public school district located on the second largest s .. ` island in the United States, in the Gulf of Alaska. The island has one city, Kodiak, where the majority of the population is concentrated. There are four elementary schools, one middle school, and one high school in the City of Kodiak. There are six outlying Alaska Native villages, one logging community on the island, accessible only by boat or small plane. There is one small rural school at the end of our road system. Community, board members and staff are committed to excellence in education for all students in the district and encourage thoughtful, articulated curriculum planning and enrichment activities that will prepare students for success in their future. 2010 -2011 District Demo L. aphac Enrollment Student Ethnicity Classroom Teachers Total enrollment 7 ,564 Alaska Native 501 Akhiok School 2 Kindergarten 194 American Indian 15 Central Services 3 Grade 1 168 Asian 644 Chiniak School 2 Grade 2 186 Black /African Danger Bay School 2 Grade 3 206 American 17 East Elementary 26 Grade 4 184 Caucasian 1,057 Karluk School 2 Grade 5 174 Hispanic 199 Kodiak High School 54 Grade 6 204 Hawaiian /Pacific Kodiak Middle School 36 Grade 7 182 Islander 32 Larsen Bay School 3 Grade 8 203 Multi - Ethnic 66 Learning Center 3 Grade 9 226 Special Programs Main Elementary 23 Grade 10 192 Free or Reduced North Star Elementary..... 21 Grade 11 206 Priced Meals 45.2% Old Harbor School 6 Grade 12 206 Special Education 12.4% Ouzinkie School 5 Peterson Elementary 20 Port Lions School 4 Rural Schools Office 1 Special Services 4 5 Yakgwanun Ag'ukut Kodiak Island School District %UBSD Schools East Elementary Serves approximately 318 students Main Elementary in grades K -5. Serves approximately 231 students in grades K -5. ti t „„ "i' Y p{ •. .a, J 9 17ua, / ,! xp • °Jt "' ,{ fi t - fl , , ntma Tom. s, , ;,=: j z a 1 North Star Elementary Peterson Elementary Serves approximately 203 students Serves approximately 270 students n grades K -5. in grades K -5 , 1 ne 4.wm '' :i ..cauIµr ',#dli�!f. h. d . v Vie'. -: , >omea+ 1* ' . ."r , 2+ .a ' . ... • I &It ....ft u 1 ego. vix f:e Il lkrt f011t1 NIVtill Kodiak Middle School Serves approximately in grades 6 -8. 527 students Kodiak High School Serves approximately 778 students in grades 9 -12. j 1H 1.V , x � Sku 1 f Y { tj „. /lNa Iit u Iahi 1 t 6 I Yakgwanun Ag'ukut Kodiak Island School District Our Small Schools 101014 Akhiok School Chiniak School Serves approximately 15 students Serves approximately 10 students in in grades K -12. grades K -lo. .ti+ • '; o M44 . �;. Karluk School Danger Bay School Serves approximately 15 students Serves approximately 10 students in grades K -12. in grades K -12. , v . ... ,-win a - p ...a�k�.i ac 6I a4 ., . r -: Old Harbor School Serves approximately 43 students Larsen Bay School in grades K - 12. Serves approximately 16 students in grades K-12. ' 4 ., _ 'at .� i f il j_ mot^ � • xr� t .td`s - �Tiad ° `q f<i Port Lions School Ouzinkie School Serves approximately 36 students Serves approximately 28 students in grades K -12. in grades K -12. 7 Yakgwanun Ag'ukut Kodiak Island School District Highlights Across our Island Communities The 2010/2011 school year brought many changes and many successes. > KIBSD established the Performance Budgeting cr A it, ip 1443 111. ..:CPRI9 Handbook. . '' Vii" ' "� a '�, ii. Math Intervention Program hosted family math s t�` , �' .4; r nights at elementary schools. . - � ' > Rural schools convene in Port Lions for a four - : � " day intensive "Math Academy Workshop. " ➢ Partnership with Kodiak Fisheries Research Center for a program called Kodiak Ocean Science Discovery Lab. i Jr. Achievement was re- established. • Rural Science Fair Scientist Grand Champion Caden Peterson and Elders Choice is awarded to Bjorn Elvehjem. • KHS Student Government proposes to do the Crossing Guard program. > Alutiiq Language class was offered at KHS and small school sites via VTC. > Port Lions girls win the basketball 1A Championship for the second time. > KHS Teacher Anthony Cavan is awarded the Industrial Arts Teacher of the Year for Alaska ACTE. > Joint efforts between KIBSD and KIB I 1 n T i'n v "'• establishes the state recognized --chi attar t . ''.. liet III tQ aarar tit, ' & Kodiak Workforce Regional e ro +' , ‘4.0 " °""` 1 1 Advisory Council (KWRAC). . I r 1 1 > KHS advocates wind turbine project. :'L Ea' " ( t #" �) " - r > Technology Department rebuilt _-- "` / `- ;,1 f ; , ` network infra - structure including PI 0 1 c or 6. 04 : ,„„,- . ..! " I". txt ii servers and enabling wireless t ; 4 ,P "' , I _ t_ : networking district -wide. • New Visions Grant Award enabling local artist training and Artist in the Schools throughout the school year. • Over 22 Jazz Band students district -wide achieved Superior and Excellent rating. 8 Yakgwanun Ag'ukut Kodiak Island School District Highlights continued....... > KHS hosted the State Convention of Future Farmers of America (FFA) with KHS Envirothon taking first place and second . " � " ` � r place went to KHS Floriculture. 4: r t . t `„ € '� .:','*.T.- i 3 r m > Peterson Elementary 4 Graders take the 1 State Championship for Battle of the Books g, i 2 . = ; . for the second year y ' { ,� ` "i`,.Y ''‘„1:,,., ,# Y > Welding program makes history; Brandon Phillips obtained three certifications in a single testing session and Stephanie Brenteson became the first female from the rural sites to become certified in welding. > Students Trisha Bircher, Jayse Taan, and Carolyn Craig were awarded the Spirit of Youth Award. > Small schools received iPads for each student. > KHS student McKenzie Barnett earned the Prudential Spirit of Community Certificate of Excellence. > KHS Tsunami Bowl took fist place in the Presentation category. > All teachers received laptops and iPads to enhance instruction. > Ouzinkie School hosted Volleyball 6 Regional Tournament for the first time. > Small schools offered Archery and Air Rifle classes. > Kodiak Island -North Slope Math Education Network (KINSMEN) Grant Award was received establishing the math invention program. > KIBSD in partnership with Healthy . • , rim r 4x. Tomorrows promoted and initiated f" ��_ Te Q 4-. * p r"'"; " ` � � th t;, t fe d �* ,m the Fish to School for student ' '' , ` , lunches. 1 11 ,. . � , p S • , A SY _ - 4 . a l r F' r r,a"i - ' �L 9 Yakgwanun Ag'ukut Kodiak Island School District Highlights continued...... ➢ Peterson Elementary students read and recorded 25,538,534 words in the Reading Counts program. ➢ Strength in Number training offered to x' teachers. , KHS Architect Design Students Roneo Recustodio (1s' place), Rendon Corpuz a! , , (3 place), and David Castonguay ,, —`} , f (honorable mention) in the Frank Maier High School Design Competition. � q Critical thinking /writing training offered ,1:1 Critical f i � 0f 4t SO:P W YI S 2 to all teachers. .w +. i MacBook training offered throughout the year to all staff. • Strength in Number leader training established. Mission Statement The Kodiak Island Borough School District, in close cooperation with our diverse island communities, exists to provide an educational program of the highest standard that empowers all students to achieve personal and academic excellence while developing their full potential as responsible, productive citizens. 10 Yakgwanun Ag'ukut Kodiak Island School District Assessments The federal and state target of student performance continues to climb and meeting Adequate Yearly Progress for student performance continues to be increasingly difficult. Every year the KIBSD participates in various exams that are mandated by state and federal departments of education. Overall students are performing very well on these exams. The SBA is a criterion- referenced assessment and it determines student proficiency on stated mandated standards. High School performance in grades 10 will be a focus of intervention in the following year. For more information go to: www. eed .state.ak.us /tls /Assessment Performance on Reading, Math and Science Grades 3, 5, 6, 8 and 10 2010/2011 Grade 3 Grade 7 Reading Writing Math Reading Writing Math KIBSD 88,2 80.8 77.9 KIBSD 81.4 78.6 68.9 State 81.5 74.4 74.6 State 78.0 72.7 68.8 Grade 4 Grade 8 Reading Writing Math Science Reading Writing Math Science KIBSD 81.4 82.1 82.6 48.9 KIBSD 91.1 86.5 81.3 67.7 State 74.3 76.1 75.2 49.5 State 85.3 77.0 67.8 56.5 Grade 5 Grade 9 Reading Writing Math Reading Writing Math KIBSD 83.5 79.0 74.3 KIBSD 86.8 81.0 61.4 State 78.5 75.1 70.1 State 80.8 74.2 60.1 Grade 6 Grade 10 Reading Writing Math Reading Writing Math Science KIBSD 82.6 82.1 81.1 KIBSD 75.9 71.7 55.2 51.8 State 75.1 70.4 69.7 State 75.3 73.2 62.7 64.6 11 Yakgwanun Ag'ukut Kodiak Island School District 'A,+ST (W /Ij( Standards Based Assessment - 4 , . ,4 ; The following charts reflect data based on the SBA testing window of April 2010. Reading 100 -- Writing 100 75 t - yy 80 4,1 0 3r0 4th 5th 8th 71h 8th 9th 10th 3rd Sth 5th 6th 7th 8th 9th 10th 0 State ® KIBSD D State 0 KIBSD Mathematics 90 S�3' m 67.5 -- . try ¢ .. L . m r t • A" t t:,; 1, arrya 1 22.5 _ u s 11 d "> 1 _ t ^ - N _ ?' .c i o 3rd 4th Sth 6th 7th 6th 9th 10th Z-. 7 '� , i � :,. ....i. rcM�' p er" . r d State � KIBSD ^`^ ``' 12 Yakgwanun Ag'ukut Kodiak Island School District High School Graduation Qualifying Exam (HSGQE) The HSGQE is an exam that high school students starting taking ' in tenth grade and can retake until they pass all three sections. Passing the HSGQE is a prerequisite to obtaining a high school EDLIC At ION diploma in Alaska. Off.- -- Secondary staff development is a top priority to assist in addressing secondary academic performance. HSGQE - Grade 10 100 75 _ _ .e . � _ t lei, ci SO x 25 t - - e 9 tl 1 0 h s� m Reading Writing Mathematics a 2009 2010 V 2011 1 * � � . mrw t?l �� ¢ p kWk }� gyF Liiescattrwai LIIJO ! iii,7 . VP, 4441 'le , , _ „ , re h , S A 4 s{n te 13 Yakgwanun Ag'ukut Kodiak Island School District / / District-Wide Student Opinions of School Climate and Connectedness From 2007 to 2011, Kodiak student ratings improved in the areas of School Safety, School Leadership and Student Involvement, Respectful Climate, and Social and Emotional Learning. Students also report observing significantly less delinquent behavior among peers at school and school events in 2011 than they had in 2007. Staff ratings also improved in the areas of School Leadership and Involvement, Student Involvement, and Parent and Community Involvement. The chart below shows the percentage of Kodiak students who agreed, disagreed, or had mixed feelings regarding each of the aspects of school climate and connectedness. For more information go to: School Climate and Connectedness Survey Results. Student Opinions of School Climate and Connectedness FiLi P yyy 2 7 �% 6P IOW �� Pr" z4' 5936 1 j, p- 50%' lh to i 1 44% Kik 4 . 52% 0. 41% 40 39% 33% 37% IS 4 �,� 6% High School Safety School Respectful Peer Climate Caring Adults Parent and Social and Expectations Leadership Climate Community Emotional and Involvement Learning Involvement ©Disagree/SuonglyDisagre ❑ Agee Somernisa reeSome OApe/StadrAgree 14 Yakgwanun Ag'ukut Kodiak Island School District Kodiak Island Borough School District Financials 2010 -2011 In preparation for the FY 12 Budget the District reached out through social media avenues and experienced more community participation than ever before. For more information go to FY 11 Operating Budget. Planning for the 2011/2012 Budget Revenue Sources Budget by Expenditure Categories sops 5»!&.336 778.350 1.373,1.6 } itri, a Vanes G Bnchu i 0 Lora Sources a stilt Rm6e5 } 4 1 eraI Sauces �� 37,723pIt' en.uod a F i ttitre Lk in 1 ''' Caxrecweurykcamt+ 1 420, S s Instruction and Instruction Support By law, 70 percent of a school Expenditures district's budget must go toward General Fund instruction. KIBSD easily meets that 'is" requirement, as instruction is the Irttract District's top priority. e r P.` Y`. Y v LL t 'Vat illizi.:qatr: 4 V 15 Yakgwanun Ag'ukut Kodiak Island School District District Contact Information District Web Site: www.kibsd.org Kodiak Island Borough School District Old Harbor K -12 School Stewart McDonald, Superintendent Stephen Scarpitta Phone: 481 -6200 Phone: 286 -2213 Luke Fulp, Chief Financial Officer Port Lions K -12 School Phone: 481 -6100 Brent Bjornn Phone: 454 -2237 Kodiak High School Bill Watkins, Principal Akhiok K -12 School Phone: 481 -2501 Danger Bay K -12 School Karluk K -12 School Kodiak Middle School Larsen Bay K -12 School Ron Bryant, Principal Ouzinkie K -12 School Phone: 481 -2200 Phil Johnson, Principal Phone: 481 -6185 East Elementary School Paul Kubena, Principal Phone: 481 - 6500 , i _. ,., _ i>;Ia*s H ;dIIB lsUS4; 1b33 sq. revs : '. 7 .06; IFIa . Main Elementary School A r,etip pi ago: G,"..Ct0 sq nines ' Nancy Moon, Principal a7 , A nd.4{ Phone: 486 -2100 ti:! 1-7 f` *' " ° '� L i* R I ? c1, a North Star Elementary School Krina a�s3�� fcm -o leti f � ''f" Janel Ke lin er Principal �" r, '4,4a-Pt; '' i . P g P ittla x Ieisba Phone: 481 -2000 I . y r f j . r„ eoiao-aoar Peterson Elementary School rune Beth Cole, Principal Phone: 481 -6400 ([ Yakgwanun Ag'ukut Kodiak Island School District • txt oac Kodiak Island Borough School District 722 Mill Bar Road Kodiak, AK 99615 Memo To: School Board Members Through: Stewart McDonald, Superintendent From: Luke Fulp, Chief Financial Officer Date: April 23, 2012 Subject: Modified Recommendation for the FV13 Preliminary Budget The FY13 Modified Recommended Budget includes new funding in the amount of $1,567,313 and proposed spending cuts totaling $1,394,702 (transfer to Pupil Transportation Fund accounts for $540,093). Together, these two adjustments eliminate the $2,962,015 deficit presented to the Board of Education on January 28, 2012. The Board of Education has held seven budget hearings since January, and the budget picture has continued to evolve. On February 7, the School District learned of an early estimate from the Kodiak Island Borough which set local funding at $9,000,000, exclusive of in -kind services. This new funding estimate increased our general fund deficit from $2.96M to $3.5M. The original FY13 Recommended Budget anticipated a 2% increase in the local contribution from the Kodiak Island Borough. Last week, a State funding package was passed by the legislature that, if signed into law by Governor Parnell, will have a significant impact on funding for public education. Most of the new funding is being presented through House CS for CS SB 182. This measure provides for the following: additional pupil transportation funding, an increase to the foundation formula's vocational education funding factor, and an offset to the required local contribution. Other funding carne in the form of one -tine energy relief to help school districts heat and power their schools. The table below indicates how each component impacts the general fund budget. Pupil Transportation Funding* $ 540,093 Voc Ed Funding Factor $ 132,717 State Offset to Local Funding $ 977,603 One -Time Energy Relief $ 523,962 TOTAL NEW FUNDING FROM STATE $ 2,174,375 *Pupil Transportation funding represents the savings to the General Fund through a reduction in "Transfer to Other Funds" Due to the "local funding offset" proposed in CS SB 182, the new maximum allowable local contribution for the Kodiak Island Borough is $10,388,388. This represents $486,538 over the early estimate proposed by the Borough or $138.038 over current year funding. Lastly, in order to achieve a balanced budget, administration is recommending the following prioritized cut list (1 -5 with 1 being first to be added back into the budget). In the attached budget documents, you will see all of the cuts represented in the `INCREASE (DECREASE)" column between the Recommended and Modified Recommended version of the FY13 General Fund Budget. Please note that the only other difference in reduced expenses comes in the form of a reduction to "Transfers to Other Funds." Again, this reduction would result from the increased pupil transportation funding KIBSD hopes to receive through CS SB 182. 1) Certificated Staff 3.0 FTE $ 237,793 2) Classified Staff 4.0 FTE (24 hrs /day) $ 152,762 3) Non - Personnel $ 259,377 4) Classified Staff 1.0 FTE (Maint. Mechanic Position) $ 75,028 5) Administrator 1.0 FTE $ 129,649 TOTAL REDUCTION TO EXPENSE $ 854,609 1 will be available during tonight's regular meeting, should the Board have any questions concerning the FY13 Modified Recommended Budget. t ea= Kodiak Island Borough School District 722 Mill Bay Road Kodiak, AK 99615 Memo To: School Board Members Through: Stewart McDonald, Superintendent From: Luke Fulp, Chief Financial Officer Date: April 7, 2012 Subject: Administrative Recommendation on the FY13 Preliminary Budget Included below is a schedule representing an administrative recommendation for the FY 2013 Preliminary Budget. This recommendation eliminates the budget shortfall by increasing the local contribution, adding anticipated State funding from SB 171 and CSSB 182, and proposing a series of prioritized cuts. The recommended cuts provided within this memo have been prioritized by administration and reflect community input. In preserving classroom instruction, this administrative recommendation suggests trimming certified positions by 10.0 FTE — all in areas outside of regular education. In order to get to a balanced budget, administration is recommending that the School Board request no less than $10,693,998 from the Kodiak Island Borough. This appropriation equates to an 8% increase over the Borough's early estimate on local funding. $443,648 more than current year funding, or $641,554 below the maximum allowable. A) REVENUE Kodiak Island Borough Local Appropriation $ 792,148 Increased by 8% over early estimate State of Alaska Foundation Formula $ 641,607 SB 171 TOTAL INCREASE TO REVENUE $ 1,433,755 Last Out, First In B) EXPENSE Certificated Staff 10.0 FTE $ 924,858 Music 1.0 FTE Gifted / Talented 2.5 FTE 14,41; Counseling 1.5 FTE 11] *�. q;i Education Technologists 2.0 FTE 4r_�,` 1 D/W Coordinators 3.0 FTE Classified Staff 4.0 FTE $ 152,762 Regular Education Aides 4.0 FTE Non Personnel $ 259,377 School Site & Department Budgets Classified Staff 1.0 FTE $ 75,028 Maintenance Mechanic 1.0 FTE Administrator 1.0 FTE $ 129,649 Transfer to Pupil Transportation $ 540,093 First Out, Last In SB 182 TOTAL REDUCTION TO EXPENSE $ 2,081,767 A + B OVERALL REDUCTION TO DEFICIT $ 3,515,522 Beyond this memo, the school board will receive a presentation during Monday's worksession to further address the administrative recommendation.