Board Of Education Meeting

Board Of Education Meeting October 22, 2012 5:45 p.m.

Board Room Education Service Center 1516 Washington Street Waterloo, Iowa

Waterloo Community School District Engaged in Learning, Prepared for Success Mission The Waterloo Schools community commits to a comprehensive system of education and support to assure that each and every student will graduate prepared for college, career, and citizenship as evidenced by continuing education, pursuing a career path, and contributing to a community.

Strategic Focus Areas and Objectives Student Achievement and Development Delivering the comprehensive curriculum through engaging instruction with a focus on measured results for student achievement. ● Increase the percentage of students proficient in reading, math, writing, and science. ● Increase percentage of students who are prepared for college, career, and citizenship. ● Increase the graduation rate and decrease the dropout rate while maintaining rigorous standards for learning. ● Reduce the achievement gap between subgroups while accelerating learning for all students. ● Utilize technology as a tool to improve student achievement.

Human Assets Staffing our organization with high-performing leaders, teams, and employees. ● Create standards and performance measures to rate factors of customer service. ● Maintain a workforce based on the identification of the number of employees required, best practices and the skills needed. ● Enhance and target employee recruitment to increase diversity and highly qualified personnel. ● Optimize a workforce based on competencies and attitudes needed to accomplish district vision. ● Promote the alignment of talent with workforce needs.

Community Engagement Interacting effectively with our students, staff, parents, and business communities. ● Promote and strengthen partnerships within the community, the schools, and the homes of our students to increase student achievement, wellness, and development. ● Enhance district resources through partnerships. ● Communicate effectively with all stakeholders.

Financial Sustainability and Operational Excellence Operating with fiscal integrity, efficiency, and effectiveness. ● Provide technology that meets District standards, is equitable, and current to ensure agility in information analysis and to achieve efficient and effective administrative systems. ● Use District priorities to establish the budget. ● Consistently implement proven security practices for students, staff, and community, both during the school day and at other times of facility usage. ● Deliver quality facilities and infrastructure. ● Implement global best practices in the management of technology outages, changes, and configuration. ● Secure additional funding sources to enhance District budget. ● Maximize equitable community access to and use of facilities. ● Control operating expenditures and capital costs.

Climate for Learning Providing a safe, caring, engaging, and inviting environment for our students, staff, parents, and community. ● Utilize research-based strategies that support integrity and respect toward others. ● Optimize crisis prevention, mitigation, preparedness, response, and recovery to assure maximum safety and security of students, staff, and community.

WATERLOO COMMUNITY SCHOOL DISTRICT BOARD OF EDUCATION MEETING October 22, 2012 5:45 p.m. for AEA 267 item; 6:00 p.m. for regular board meeting Exhibit I. Call to Order for AEA 267 item (at 5:45 p.m.) II. AEA 267 Director District 8 Representative Election III. AEA Director District 8 Convention

A Page 1 B Page 10

IV. Recess until Beginning of Regular Board Meeting V. Call to Order of Regular Board Meeting (at 6:00 p.m.) VI. Moment of Silence VII. Pledge of Allegiance VIII. Mission Statement IX. Board Celebration -- Character Counts Week – October 21-27 X. Board Celebration – American Flag Donation

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XI. Information from Individuals and Delegations XII. Consent Agenda •

Minutes of the October 8, 2012, Regular Board Meeting

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Personnel Appointments and Adjustments

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Bills Due and Payable and Bills Paid Between Board Meetings

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Destruction of Audio Tapes and Minutes of Board Closed Sessions

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Board Member’s Travel

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Student Travel for 21st Century High Schools Task Force

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XIII. Student Enrollment by Building and Grade Level

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XIV. Board Policy Changes – First Reading • 405.1 Waterloo Community School District Job Description –Teacher XV. LEA Certified Annual Report (CAR) XVI. Monthly Internal Financial Information XVII. Superintendent’s Report XVIII. Information from Board Members XIX. Adjourn

L Page 40 M Page 45 N Page 69

EXHIBIT A

BOARD OF EDUCATION MEETING October 22, 2012

ISSUE:

AEA 267 Director District 8 Representative Election

CONTACT:

Pamela Arndorfer, Board Secretary

ATTACHMENTS: Correspondence from Dr. Roark Horn, AEA 264 Chief Administrator, and official legal notices of the election, district map, and statements of candidacy

BACKGROUND: An election is being held to fill the vacancy of one seat on the AEA 267 Board of Directors due to the resignation of Charles Vaughn, long-time representative for Director District #8. The term will be from October 2012 to October 2013. Any eligible voter residing within the respective director district, except those persons employed by a local school district or those persons serving on the Merged Education 2, 6, or 7 Board, are eligible to serve on the Area Education Agency 267 Board. The Waterloo Community School District is the only district in Director District #8. The deadline for filing a “Statement of Candidacy” was 4:00 p.m., on October 5, 2012. Two candidates filed for Director District #8:  Dennis D. Craun, Jr., resident of the Waterloo Community School District, alumnus of the Waterloo Schools, and parent of two children currently enrolled in the Waterloo Schools.  Barbara Opheim, resident of the Waterloo Community School District, former member of the WCSD Board of Education, and parent of 3 children who graduated from the Waterloo Schools. Members of the WCSD Board of Education will be asked to nominate and select one candidate to serve as the District #8 representative to the AEA 267 Board of Directors. THE SUPERINTENDENT’S RECOMMENDED MOTION IS: “that the Board of Education cast its vote for ____________________________ as the Director District 8 representative to the Area Education Agency 267 Board of Directors.”

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EXHIBIT B


ISSUE:

AEA 267 Director District 8 Convention

CONTACT:


ATTACHMENTS: Director District 8 Convention Agenda

BACKGROUND: A Convention is being held to fill the vacancy of a seat on the AEA 267 Board of Directors due to the resignation of Charles Vaughn, long-time representative for Director District #8. The term will be from October 2012 to October 2013. Anne Sullivan, representative of AEA 267, will chair the convention. Two candidates filed for Director District #8: • Dennis D. Craun, Jr., resident of the Waterloo Community School District, alumnus of the Waterloo Schools, and parent of two children currently enrolled in the Waterloo Schools. • Barbara Opheim, resident of the Waterloo Community School District, former member of the WCSD Board of Education, and parent of 3 children who graduated from the Waterloo Schools. The Waterloo Board of Education selected a candidate earlier in the evening and Mike Young, President of the Board of Education, will cast the ballot for that candidate to serve as the Director District #8 representative to the AEA 267 Board of Directors.

FOR INFORMATION ONLY

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AEA 267 Director District 8 Convention Waterloo Community Schools Education Service Center 1516 Washington Street, Waterloo IA October 22, 2012 – 5:45 pm

1. Call Director District 8 Convention to order (Sullivan) 2. Review Election Process (Sullivan) 3. Name Chairperson of Convention (Sullivan) 4. Announcement of Candidates (from ballot) 5. Presentation of ballot 6. Count votes (Note: Waterloo ballot carries a weight of 100%) 7. Declaration of winner 8. Adjourn

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EXHIBIT C


ISSUE:

Board Celebration -- Character Counts Week – October 21 - 27

CONTACT:

Mindy Fisher, Learning Support Specialist II Crystal Buzza, Director of Strategic Partnerships

ATTACHMENTS: Character Counts! Proclamation BACKGROUND: The Cedar Valley Character Counts Committee, chaired by Bruce Clark, is asking the Waterloo Board of Education to join other governmental bodies in the county including the Cedar Falls Board of Education; Waterloo, Cedar Falls and Evansdale City Councils to adopt a resolution supporting Character Counts Week, October 21 to 27. The resolution is attached. The group’s mission is to grow awareness of and involvement in the Character Counts! Program in the Cedar Valley and assist in developing citizens who live, model and encourage positive character in home, business, community and service organizations and faith communities! The Six Pillars of Character include Trustworthiness, Respect, Responsibility, Fairness, Caring and Citizenship. Facts regarding the Cedar Valley Character Counts Committee •

The Cedar Valley CC! Committee met for the first time on November 29, 2005. It now includes a membership of 44.

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The Cedar Valley CC! Committee hosted the second annual Champions of Character event on February 25, 2010, recognizing students who consistently demonstrated outstanding achievement in modeling the Six Pillars of Character.

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The Cedar Valley is home to several Character Counts! award winners, presented by the Institute for Character Development. o In April 2005, Uyntha Duncan was named Citizen of Character. o In 2008, these awards were presented to Cedar Valley individuals/organizations: Waterloo Community Schools Counselor Rod Payne, 2008 Iowa Girls’ High School Character Counts! Coach of the Year; Waterloo Community Schools student Ashlyn Kullen, 2008 Citizen of Character; Hellman Associates, honorable mention 2008 Organization of the Year. o In 2007 & 2008, Price Laboratory School National Finalist in National Schools of Character program. o In 2009, the Cedar Valley received the Iowa Character Community Award. Also in 2009, Price Lab students Lizzie Swanson and Eddie Diemer received the Citizens of Character.

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o In 2010, Michelle Temeyer received the Iowa Character Award on October 23 in West Des Moines for her commitment to her community through use and promotion of good character. o In 2012, Lowell Elementary received the School Organization of Character Award on August 3 for their Expanded Learning Program Planet Protectors Project. •

Through the Committee’s efforts: o In 2006, the Waterloo Coaches’ Classic hosted Iowa Games Executive Director Jim Hallahan, who introduced Pursuing Victory with Honor. o The Waterloo Kiwanis has sponsored a fifth-grade essay contest for three years. In 2005, the Downtown & Crossroads Rotary Clubs celebrated their 100th Anniversary featuring elementary students at their Character Counts! Luncheon o In 2008, the Waterloo Leisure Services Commission adopted a resolution endorsing the Pursuing Victory with Honor campaign and annually awards a Character Counts! Player of the Year and Coach of the Year.

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Cedar Valley Character Counts! Committee members routinely participate in, and encourage community members, to participate in training activities and workshops.

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Poyner, Kingsley and Kittrell Elementary Schools in 2008 were named pilot sites for Phase II of the Research Institute for Studies in Education (RISE) at Iowa State University. The University of Northern Iowa hosted Pursuing Victory with Honor for athletes and coaches in 2008.

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Area businesses sponsor a second set of Character Counts! banners placed in Crossroads Shopping Center parking lots in Spring 2009.

Character Counts, a nationally-recognized program, utilizes the six pillars of character including trustworthiness, respect, responsibility, fairness, caring, and citizenship. The CHARACTER COUNTS! framework suggests that families, schools, community organizations, businesses, and city government all work together to enhance the environment in which we live – to model and vigorously advocate to the youth in your community that the pillars are important and expected of all of us. Character Counts has no formal curriculum. Rather it is a framework for instruction and uses a variety of active learning approaches to teach, encourage, advocate and model the six pillars throughout the school and beyond. Character Counts teaches ethical decision-making so that students can make good choices in all settings and in difficult situations. THE SUPERINTENDENT’S RECOMMENDATION IS: “that the Board of Education proclaim the week of October 21-27, as CHARACTER COUNTS! Week in the Waterloo Schools.”

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Character Counts Week – October 21 - 27, 2012 WHEREAS:

Citizens of good character are a most valuable asset to our community, providing a safe and caring environment where all citizens value and model the principle that CHARACTER COUNTS! and

WHEREAS:

The 6 Pillars of Character include Trustworthiness, Respect, Responsibility, Fairness, Caring and Citizenship, and

WHEREAS:

The Waterloo Community School District supports the Cedar Valley Character Counts Committee in its efforts to provide leadership and coordination for the promotion and encouragement of a community-wide character education program for our youth; and

WHEREAS:

With their guidance, we will teach, enforce, advocate and model the six essential pillars of character to our young citizens; and

WHEREAS:

This work will foster greater understanding and cooperation among individuals and organizations of our community to set good examples and address the positive issues that will shape our community’s future.

NOW, THEREFORE, I Mike Young, do hereby proclaim the week of October 21 - 27, as CHARACTER COUNTS! Week at all Waterloo Community Schools. FURTHER:

I urge the staff and students of the Waterloo Community School District to become aware of the importance of community-wide character education and show support for the positive character development of the youth in our community. For further information, we urge employees to visit: www.CharacterCountsInIowa.org.

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Mike Young, Board President Board of Education of the Waterloo Community School District 14

EXHIBIT D


ISSUE:

Board Celebration – American Flag Donation

CONTACT:

Crystal Buzza, Director of Strategic Partnerships

ATTACHMENTS: None BACKGROUND: The Waterloo Exchange Club donated 180 American flags and brackets to the District. The flags will be installed at Fred Becker, Highland, and the new Orange Elementary School. The flags will be displayed in classrooms throughout the building. The total cost of the donation is $1,272.07. The Exchange focuses on projects that celebrate the heritage of American citizenships. The Club works to promote pride in the United States. INFORMATION ONLY

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EXHIBIT E

Minutes of the Board of Education Waterloo Community School District County of Black Hawk, State of Iowa October 8, 2012 The Board of Education of the Waterloo Community School District, County of Black Hawk, State of Iowa, was called to meet in regular session at 6:00 p.m. on Monday, October 8, 2012, in the Board Room of the Education Service Center, 1516 Washington Street, Waterloo, Iowa. Present: Board members: Sue Flynn, Bernice Richard, Mike Young, and Andrea Sparks Superintendent, Dr. Gary Norris Chief Financial Officer/Board Treasurer, Michael Coughlin Assistant to the Superintendent/Board Secretary, Pam Arndorfer Associate Superintendent for Educational Services, Dr. Jane Lindaman Absent: Board members: Shanlee McNally, Mike Kindschi, and Lyle Schmitt Associate Superintendent for Human Resources & Equity, Dr. Bev Smith Assistant Superintendent for Secondary Education and Special Education, Dr. Willie Barney I.

Call to Order

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Moment of Silence

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Pledge of Allegiance

IV.

Mission Statement The Waterloo Schools Mission Statement was read by Mr. Young.

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Donation from the East High Boosters It was moved by Ms. Flynn and seconded by Ms. Richard that the Board of Education accept this donation of $4,225 from the East High golf outing for the 12-13 school year. Crystal Buzza, Director of Strategic Partnerships, provided information. Motion carried 4-0.

VI.

Bullying Prevention Month It was moved by Ms. Richard and seconded by Ms. Sparks that the Board of Education proclaim the month of October 2012 as Bullying Prevention Month within the Waterloo Community School District. Adrian Carlson, Student Services Specialist II, provided information. Motion carried 4-0.

VII.

Information from Individuals and Delegates No public comments were brought forth.

VIII. Consent Agenda It was moved by Ms. Richard and seconded by Ms. Sparks that the Board of Education approve the consent agenda as revised. Motion carried 4-0. The approved items were:   

Minutes of the September 24, 2012, Regular Board Meeting Personnel Appointments and Adjustments Request to Cedar Valley Sports Commission

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Grant Request to Community Foundation of Northeast Iowa – Standardized Dress Code Assistance Delegate Assembly Representative, IASB Legislative Action Network Member, and UEN Representative

Exhibit E: Bills Due and Payable and Bills Paid Between Board Meetings It was moved by Ms. Richard and seconded by Ms. Flynn that the Board of Education approve the Bills Due and Payable and the Bills Paid Between Board Meetings. Motion carried 3-0-1. Mr. Young abstained. IX.

Iowa Voluntary Preschool Contracts It was moved by Ms. Sparks and seconded by Ms. Flynn that the Board of Education approve the Iowa Voluntary Preschool contracts for 2012-2013. Dr. Jane Lindaman, Associate Superintendent for Educational Services, provided information. Motion carried 4-0.

X.

28E Agreement with Waverly Shell-Rock for Expo Alternative High School It was moved by Ms. Flynn and seconded by Ms. Richard that the Board of Education approve the 28E agreement between the Waterloo Community School District and Waverly Shell-Rock School District for their resident students to enroll in the Expo Alternative Learning Center. Dr. Gary Norris, Superintendent, provided information. Motion carried 4-0.

XI.

JROTC Enrollments by Public Shared or Non-Public Shared Students It was moved by Ms. Richard and seconded by Ms. Flynn that the Board of Education approve the agreements for the above named students to attend JROTC as indicated for the 2012/2013 school year. Motion carried 4-0.

XII.

Wired and Wireless Network Upgrades It was moved by Ms. Richard and seconded by Ms. Sparks that the Board of Education approve the purchase of wireless and wired network equipment at a total cost of $160,487.30, 90% of which cost is to be reimbursed by E-rate funding. Matt O’Brien, Executive Director of Technology, provided information. Motion carried 4-0.

XIII. Superintendent’s Report  Dr. Norris attended the MAASS Conference in Ohio in September. He shared that districts across the Midwest are experiencing much the same issues, challenges, and changes that we are here in Waterloo. XIV. Information from Board Members Each board member was given the opportunity to report. XV.

Adjourn It was moved by Ms. Flynn and seconded by Ms. Richard that the Board of Education adjourn the meeting. Motion carried 4-0. The meeting adjourned at 6:42 p.m.

Respectfully submitted,

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____________________________________ Pamela G. Arndorfer, Board Secretary ___________________________________ Date Approved by the Board of Education THE SUPERINTENDENT’S RECOMMENDATION IS: “the Board of Education approve the minutes of the October 8, 2012, regular Board meeting.”

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EXHIBIT F

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EXHIBIT G

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EXHIBIT H


ISSUE:

Destruction of Audio Tapes and Minutes of Board Closed Sessions

CONTACT:

Pam Arndorfer, Board Secretary

ATTACHMENTS: Board Policy 212.0, Minutes

BACKGROUND: Iowa’s Open Meetings Law requires audio tapes and minutes of all closed sessions of the Board of Education be maintained for at least one year from the date of the meetings. Board Policy 212.0 requires the Board Secretary to present to the Board, on a regular basis, a listing of audio tapes and minutes currently being maintained that exceed the 12-month time requirement and that are recommended for destruction. The audio tapes and minutes of closed sessions recommended for destruction are: 12/10/10 1/24/11 2/14/11 3/21/11 3/22/11 4/11/11 6/6/11 6/22/11 7/11/11 8/10/11 9/29/11

Expulsion Hearing Confidential Records Confidential Records Expulsion Hearing Expulsion Hearing Purchase of Real Estate Superintendent Evaluation Superintendent Evaluation Purchase and Sale of Real Estate Expulsion Hearing Education Placement of a Student

Audiotapes or minutes of closed sessions dated prior to October 31, 2011, that might be relevant to pending litigation or appeals are not included in the listing recommended for destruction.

THE SUPERINTENDENT’S RECOMMENDATION IS: “the Board of Education authorize the destruction of the audio tapes and minutes dated prior to October 31, 2011, as listed above.”

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212.0 MINUTES The Board shall keep and maintain permanent records of the Board including, but not limited to, records of the minutes of board meetings and other required records of the Board. The Board of Education of the Waterloo Community School District designates the Board Secretary as the individual responsible for maintaining recordings and detailed minutes of closed sessions, as well as minutes of all other meetings of the Board. The minutes of each board meeting shall include as a minimum the following items: a record of the date, time, place, members present; action taken and the vote of each member; and the schedule of bills allowed shall be attached. This information shall be available within two weeks of the board meeting and forwarded to the newspaper designated as the official newspaper for publication. The information does not need to be published within two weeks. The schedule of bills allowed may be published on a once monthly basis in lieu of publication with the minutes. The permanent records of the board minutes may include more detail than is required for the publication of the minutes. Minutes waiting approval at the next board meeting will be available for inspection at the Education Service Center after the Board Secretary transcribes the notes into typewritten material which has been proofread for errors and retyped. Detailed minutes and recordings of closed sessions will be kept for a period of at least one year from the date of that meeting. Minutes regarding real estate transactions shall be available for public examination when the transaction discussed is completed. The minutes shall be retained for a period of one year following the conclusion of the transaction. The Board's Secretary shall present to the Board, on a regular basis, a listing of those recordings or minutes designated for destruction. All minutes or recordings approved by the Board will be destroyed. Those not approved will be preserved and brought back to the Board for review at a future date. Legal Ref.:

Iowa Code §§ 21, 22; 279.8, .35, .36; 291.6, .7; 618.3 (2011). 281 I.A.C. 12.3(1).

Cross Ref.: 206.1 Appointed Board Officials 210.0 Meetings of the Board of Education 214.0 Reporting Board Meeting Business ADOPTED: 9/83 4/87 2/12/90 4/26/93 2/14/00 11/12/07 4/9/12 Reviewed:

2/93, 1/5/00, 10/2/03, 10/4/07, 3/7/12

POLICY W A T E R L O O

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EXHIBIT I


ISSUE:

Board Member’s Travel

CONTACT:


ATTACHMENTS: Board Policy 212.3 (Board Member Development Opportunities)

BACKGROUND: The Board of Education encourages its members to participate in activities designed to assist in their efforts to improve skills as members of a policy-making body; to expand their knowledge about trends, issues, and new ideas affecting the continued welfare of our local schools; to develop leadership qualities; and to interact with other education officials. This fall, several board members will accompany members of the 21st Century High Schools Task Force as they research high school models in San Diego, CA; Olathe, KS; Sarasota, FL; Sioux City, SD; Irving, TX; Chicago, IL; and Wilmington, DE. All seven members are attending the Fall Meetings of the Iowa School Board Association (IASB) and the Urban Education Network (UEN) in Des Moines. In addition, each spring a board member is selected to represent the Board of Education as part of the Cedar Valley Coalition, representatives of area governments and organizations who are traveling to Washington, DC, to meet with elected officials and other federal staff about the needs of this area. THE SUPERINTENDENT’S RECOMMENDATION IS: “that the Board of Education approve the participation of its members in the IASB and UEN Fall Meetings; the school visits; and the Cedar Valley Coalition trip to Washington, DC.”

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212.3 BOARD MEMBER DEVELOPMENT OPPORTUNITIES The Board of Education encourages its members to participate in activities designed to assist Board members in their efforts to improve skills as members of a policy-making body; to expand their knowledge about trends, issues, and new ideas affecting the continued welfare of our local schools; to develop leadership qualities; and to interact with other education officials. The Board, as a whole, shall retain the authority to approve or disapprove the participation of members in activities and the receipt of services. The following activities and services are regarded as appropriate for implementing this policy: 1. School board conferences, workshops, and conventions sponsored by state and national school board associations 2. District-sponsored training sessions for Board members 3. Subscriptions to publications addressed to the concerns of Board members Individual Board members shall be reimbursed for costs incurred through participation in approved activities.

Legal Ref.:

Iowa Code §§ 279.8, .38 (2011).

Cross Ref.: 202.3 New Board Member Orientation ADOPTED: 9/83 2/12/90 4/26/93 Reviewed:

3/93, 12/1/99, 1/2/03, 10/4/07, 3/7/12




EXHIBIT J


ISSUE:

Student Travel for 21st Century High Schools Task Force

CONTACT:

Dr. Gary Norris, Superintendent

ATTACHMENTS: Board Policies 604.3 (Field Trips and Other Off School Site Learning Opportunities) and 604.3-R (Field Trips and Other Off School Site Learning Opportunities Regulation)

BACKGROUND: As provided in the Waterloo Community School District Board of Directors Policies and Regulations and Administrative Procedures policies 604.3 and 604.3-R, activities involving any student or student groups which require both out-of-state travel and an overnight stay must be approved by the Board of Education. In the Spring of 2012, the 21st Century High Schools Task Force was established to research delivery models that could enhance high school education in the Waterloo Community School District. The approximately 50-member committee consists of school administrators, teachers, parents, students, and board members. The committee is currently in the travel phase, visiting sites in San Diego, CA; Olathe, KS; Sarasota, FL; Sioux Falls, SD; Irving, TX; Chicago, IL; Wilmington, DE; and Cedar Rapids, IA. There are four student members who have signed up to attend a site visit. Parents are being personally contacted and permission forms will be signed before the students travel. THE SUPERINTENDENT’S RECOMMENDATION IS: “that the Board of Education approve the travel of the student members of the 21st Century High Schools Task Force.”

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604.3 FIELD TRIPS AND OTHER OFF SCHOOL SITE LEARNING OPPORTUNITIES Field trips and other off school site learning opportunities will be educationally beneficial and contribute to student achievement in District-approved curriculum. To meet that expectation, off-site learning, for a portion of the school day or for extended periods of time, is authorized and is to be initiated, implemented, and evaluated according to District-established regulations and principal approval. Trips will be carefully planned to operate in conjunction with and help to enrich the instructional program. Planning for educational field trips and other off school site learning opportunities is expected to provide appropriate consideration of purpose, educational value, planning details, staff qualifications, student selection, student health and safety, insurance coverage, parent communication, financial arrangements, supervision and evaluation. Activities involving any student or student groups which require both out-of-state travel and an overnight stay must be approved by the Board of Education. Any staff member who promotes a student trip or travel study program that is not sponsored by the District shall inform the appropriate administrator about the trip and shall make clear to students and parents that the trip is not district-sponsored. Arrangements for such trips shall be consistent with Board policies providing for the use of school facilities for non-school sponsored activities and for distribution of materials by non-school sponsored organizations and individuals. Legal Ref.:

390 C.F.R.Pt. 390.3(f) (2003). Iowa Code § 279.8(2007). 281 I.A.C. 43.9.

Cross Ref.:

102.0 Educational Philosophy 106.0 School District Goals and Objectives 602.2 Basic Educational Program

ADOPTED 2/11/91 6/17/96 5/29/01 2/9/09 Reviewed: 4/96, 4/27/01, 10/7/04, 12/2/04, 1/08/09




604.3-R FIELD TRIPS AND OTHER OFF SCHOOL SITE LEARNING OPPORTUNITIES Field trips may be planned as part of the instructional program when they involve travel beyond the local community area providing the following guidelines are followed: 1. Participation by the student in the field trip will be voluntary on the part of parents/guardians. Parents/Guardians may elect for their student to not participate in a field trip. An alternative activity would be provided by the school. 2. The building administrator will be responsible for arranging approved transportation (charter bus, school vehicle, or private vehicle driven by staff member or volunteer approved by principal). 3. Staff members who accompany groups on these field trips will be expected to request and receive approval through Human Resources to be absent from their building responsibilities. 4. Arrangements for substitute teachers will be made in the same manner as for any other absence. 5. The Associate Superintendent for Educational Services is to be notified in advance of all trips. In addition, the following guidelines apply to field trips: IN-COUNTY TRIPS 1. Such field trips may be sponsored by the school if students leave and return on the same day. 2. Notice of in-county field trips must be given in student handbooks. Parental/guardian permission is considered granted unless a parent/guardian sends a denial by the specified date. OUT-OF-COUNTY TRIPS 1. Written permission of parent/guardian for students to participate will be on file in the school office in advance of a student's participation in the trip out of the county.

ADOPTED: 2/25/70 3/84 2/91 6/96 4/27/01 1/8/09 Reviewed:

10/7/04, 12/2/04, 1/8/09

ADMINISTRATIVE REGULATION W A T E R L O O



EXHIBIT K

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EXHIBIT L


ISSUE:

Board Policy Changes – First Reading

CONTACT:

Sharon Miller, Executive Director of School and Community Relations

ATTACHMENTS: Proposed Policy

BACKGROUND: The following policy has been reviewed by the Superintendent's Council and the Policy Review Committee and is being presented for deletion. It is included online on the Human Resources page, Job Descriptions. Number Title 405.1 Waterloo Community School District Job Description -Teacher


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EXHIBIT M


ISSUE:

LEA Certified Annual Report (CAR)

CONTACT:

Michael Coughlin, Chief Financial Officer

ATTACHMENTS: CAR documents

BACKGROUND: A series of important financial documents are prepared during the course of a fiscal year and include: 1. Aid and Levy Worksheet-Determines the amount of property taxes and state foundation aid to be received by the General Operating Fund and is based upon student enrollment, special education enrollment, allowable growth programs and the state established cost per pupil. The document is normally prepared in February each year but the timing can be impacted by delays in the legislative decision making process. This document goes to the Board of Education Finance Committee as information only. 2. Budget Estimate-Summarizes all revenues for the funds and the highest potential expenditures. This includes property tax amounts for the Management Fund, Physical Plant and Equipment Levy (PPEL), and the General Operating Fund cash reserve. An estimated property tax rate is included as part of the document. The estimate must be published at least 20 days prior to April 15 each year and a public hearing must be held 10 days or more after publication. This document must be approved by the Board of Education prior to publication. 3. Certified Budget-Represents the published budget estimate and is certified after a formal public hearing. Expenditures are certified at the highest potential level anticipated and may not be legally exceeded. An amendment process is outlined in the law and follows a similar publication and formal public hearing process. Expenditures certified will typically be lower than the detailed line item budget. The Certified Budget is forwarded to the County Auditor and to the Department of Education for certification of property tax amounts and rates. Certification must occur on or before April 15. This document must be approved by the Board of Education prior to being forwarded for certification. 4. LEA Certified Annual Report (CAR)-A comprehensive financial and pupil accounting report to the Department of Education. This report lists all revenues and their sources, all expenditures by category, fund balances, and the undesignated unreserved fund balance. The fund equity report lists all payables and receivables and the district’s solvency position. This report is submitted to the Department of Education in September and goes to the Board as information only.

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5. Independent Audit-An annual audit is required by law. This outside audit is performed through a contracted service. The independent audit must meet minimum state specifications per the Code of Iowa and national specifications as outlined in Government Auditing Standards. The audit includes examining evidence supporting the amounts and disclosures in the financial statements. It features a review of the internal controls the district has established which would permit the timely detection of an error or irregularity. It also focuses on compliance with state laws and the requirements of state and federal granting agencies. The report includes sections on compliance and any recommendations for improvements in the internal control system. The audit is presented to the Board of Education for acceptance by December each year and is forwarded to the Department of Education. 6. Comprehensive Annual Financial Report (CAFR)-This report includes much of the audit report as well as extensive demographic and statistical information regarding the District and its operations. This report is prepared annually and is submitted for review to the Government Finance Officers Association (GFOA) and the Association of School Business Officials (ASBO). These organizations sponsor voluntary programs to foster excellence in the preparation and issuance of financial reports. The report is filed in December. 7. Monthly Financial Reports-A treasurer’s report outlining the district’s current cash balances and year-to-date expenditures is required by law. This report is forwarded to the Superintendent and to the Board of Education for review. The district financial statements report ending balances in three different forms: 1. Cash Balance- value of district bank accounts on June 30th as identified on Balance Sheet. 2. Fund Balance- value of the difference between assets and liabilities as affected by the reporting under Government Acceptable Accounting Practices (GAAP) which includes accrued account receivable and payable amounts. The district has established a goal of 10% of the General Fund annual budget to enable positive cash flow throughout the fiscal year. 3. Unspent Authorized Balance- value of total spending authority (authorized budget as determined by Aid & Levy Worksheet) not expended during the fiscal year and includes previous years accumulation of unexpended total authority. The district has established a goal of 5% of the General Fund annual budget, enough to meet the needs of unexpected changes such as enrollment fluctuations or state funding reductions. THE SUPERINTENDENT’S RECOMMENDATION IS: “the Board of Education place on file the Certified Annual Report as required by Iowa Department of Education.”

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48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

EXHIBIT N


ISSUE:

Monthly Internal Financial Information

CONTACT:

Michael Coughlin, Chief Financial Officer

ATTACHMENTS: All Funds Cash Balances General Fund Revenue/Expense Summary General Fund Expenditures by Function/Object Other Funds Revenue/Expense Summary General/Other Funds Cash Flow Charts

BACKGROUND: Per Section 291.14 of the Code of Iowa the treasurer shall render a statement of the finances of the corporation whenever required by the Board of Education and the treasurer’s books shall always be open for inspection. Fiscal Year 2012-13 Year-To-Date unaudited information through September 2012 is attached for the Board’s review.


69

WATERLOO COMMUNITY SCHOOLS CASH BALANCES SUMMARY 2012-2013 September 2012 June

July

August

September

2012-2013 YTD Total

GOVERNMENTAL FUNDS : GENERAL FUND ( 10 ) Beginning Balance Receipts Expenses Loans to Other Funds EOM Transfer in Transit Activity Fund EOY Payroll Accruals Reversals EOY Accounts Payable Reversals EOY Accounts Receivable Reversals EOY Deferred Revenues Reversals EOM Changes in Accruals Ending Balance

MANAGEMENT FUND ( 22 ) Beginning Balance Receipts Expenses EOY Accounts Payable Reversals Changes In Accruals Ending Balance

CAPITAL PROJECTS ( 33 ) Beginning Balance Receipts Expenses Transfer to Fund 40 Borrow from General Fund EOY Accounts Payable Reversals Changes In Accruals Ending Balance

BONDS RESERVE/SINKING FUND ( 40 ) Beginning Balance Interest Income Transfers in from Capital Projects Fund Payment of Bond Principal and Interest Ending Balance

19,476,709

19,476,709 1,042,463 -3,025,666 -1,621,590 0 -5,635,870 -28,574 0 0 21,326 10,228,798

10,228,798 537,397 -2,217,744 -781,133 105,867 -5,080,136 -3,010,548 1,455,267 0 384,720 1,622,488

1,622,488 7,831,986 -9,335,117 -684,000 42,273 0 0 6,847 0 595,362 79,839

19,476,709 9,411,846 -14,578,527 -3,086,723 148,140 -10,716,006 -3,039,122 1,462,114 0 1,001,408 79,839

1,193,901

1,193,901 24,338 -1,162,932 0 0 55,307

55,307 48 161,882 -466,124 105,976 -142,911

-142,911 78,228 -69,609 0 -105,976 -240,268

1,193,901 102,614 -1,070,659 -466,124 0 -240,268

558,160

558,160 1,752,644 -1,403,425 -1,945,388 1,596,240 0 0 558,231

558,231 1,461,084 -146,732 -348,546 640,256 -1,379,375 0 784,918

784,918 81 -1,167,730 -348,546 742,000 0 0 10,723

558,160 3,213,809 -2,717,887 -2,642,480 2,978,496 -1,379,375 0 10,723

9,251,902

9,251,902 21,362 1,945,388 -3,071,877 8,146,775

8,146,775 24 348,546 0 8,495,345

8,495,345 25 348,546 0 8,843,916

9,251,902 21,411 2,642,480 -3,071,877 8,843,916

70


PPEL FUND ( 36 ) Beginning Balance Receipts Expenses EOY Accounts Payable Reversals Changes in Accruals Ending Balance

July

August

September

2012-2013 YTD Total

133,478

133,478 52,242 -174,958 0 45,970 56,732

56,732 55 -701,939 -70,166 -26,819 -742,137

-742,137 59,589 -349,169 0 5,088 -1,026,629

133,478 111,886 -1,226,066 -70,166 24,239 -1,026,629

1,188,247

1,188,247 26,832 -64,359 0 15,288 1,166,008

1,166,008 177,954 -135,503 -105,867 -9,827 1,092,765

1,092,765 212,223 -93,826 -42,273 8,063 1,176,952

1,188,247 417,009 -293,688 -148,140 13,524 1,176,952

22,550,495

12,065,076

2,615,123

617

617

NUTRITION FUND ( 61 ) Beginning Balance Receipts Expenses Borrow from General Fund EOY Payroll Accruals Reversals EOY Accounts Payable Reversals EOM Changes In Accruals Ending Balance

50,124

50,124 64,441 -107,468 25,350 -26,898 0 -5,514 35

35 163,653 -196,126 140,877 0 -27,197 10,061 91,303

91,303 391,513 -443,958 -58,000 0 0 19,618 476

50,124 619,607 -747,552 108,227 -26,898 -27,197 24,165 476

PROPRIETARY FUNDS Total

50,124

35

91,303

476

476

ACTIVITY FUND ( 21 ) Beginning Balance Receipts Expenses EOM Transfer in Transit Gen Fund Changes in Accruals Ending Balance

GOVERNMENTAL FUNDS Total

PROPRIETARY FUNDS :

71


July

August

September

2012-2013 YTD Total

FIDUCIARY FUNDS: TRUST ( 81 ) Beginning Balance Receipts Expenses Changes in Accruals Ending Balance

11,498

11,498 0 0 0 11,498

11,498 0 0 0 11,498

11,498 8,000 -9,706 0 9,792

11,498 8,000 -9,706 0 9,792

AGENCY FUNDS ( 91, 92 & 93 ) Beginning Balance Changes in Accruals Ending Balance

27,448

27,448 -8,559 18,889

18,889 -6,773 12,116

12,116 2,609 14,725

27,448 -12,723 14,725

FIDUCIARY FUND Totals

38,946

30,387

23,614

24,517

24,517

19,476,709 1,193,901 558,160 9,251,902 133,478 1,188,247 31,802,397

10,228,798 55,307 558,231 8,146,775 56,732 1,166,008 20,211,851

1,622,488 -142,911 784,918 8,495,345 -742,137 1,092,765 11,110,468

79,839 -240,268 10,723 8,843,916 -1,026,629 1,176,952 8,844,533

79,839 -240,268 10,723 8,843,916 -1,026,629 1,176,952 8,844,533

PROPRIETARY FUNDS : NUTRITION

50,124

35

91,303

476

476

FIDUCIARY FUNDS : TRUST AGENCY Total

11,498 27,448 38,946

11,498 18,889 30,387

11,498 12,116 23,614

9,792 14,725 24,517

9,792 14,725 24,517

GOVERNMENTAL FUNDS : GENERAL MANAGEMENT CAPITAL PROJECTS BONDS RESERVE SINKING FUND PPEL ACTIVITY TOTAL

72

WATERLOO COMMUNITY SCHOOLS

REVENUE 2012-13 SEPTEMBER 2012 2010 ACTUAL

2011 ACTUAL

2012 ACTUAL

2013 BUDGET

30,274,038 4,771,119 53,021,352

30,144,691 4,659,862 58,618,021

30,699,146 4,490,520 60,140,487

31,436,605 4,547,461 63,946,694

970,148 454,746 6,144,460

3.1% 10.0% 9.6%

4,689,160 3,112,571 911,080 12,442,885

4,888,772 3,734,738 571,189 10,577,616

1,162,020 285,008 203,490 191,974

23.8% 7.6% 35.6% 1.8%

BUDGET REVENUES

107,916,966 113,752,058 116,485,849

119,703,075

9,411,846

7.9%

TOTAL AUTHORIZED BUDGET

119,415,803 123,849,866 130,922,618

129,696,737

DESCRIPTION

2013 % YTD Totals Budget

GENERAL FUND (10) Property Tax Inst Support Levy State Aid ATB Reductions in Cash from State

AEA Other Local Other State Other Federal

(6,287,262)

4,966,096 2,754,917 1,473,503 10,655,941

(3,813,831)

5,132,642 2,707,864 1,351,544 11,137,434

WATERLOO COMMUNITY SCHOOLS

EXPENSE BY OBJECT CODE 2012-13 SEPTEMBER 2012

DESCRIPTION

2010 ACTUAL

2011 ACTUAL

2012 ACTUAL

2013 BUDGET

2013 % YTD Totals Budget

60,816,381 18,841,267 15,212,197 7,213,813 2,200,577 5,138,215

62,032,262 19,149,253 14,970,583 6,667,368 1,942,640 5,252,157

67,295,816 20,915,188 15,828,142 8,000,716 1,776,479 4,821,115

69,834,520 21,613,350 15,977,580 7,075,675 1,144,490 4,780,856

14,017,709 4,501,070 2,425,754 1,753,039 196,789 1,193,006

20.1% 20.8% 15.2% 24.8% 17.2% 25.0%

109,422,546 110,317,491 118,637,456

120,426,471

24,087,367

20.0%

GENERAL FUND (10) Salaries Employee Benefits Purchased Services Supplies/ Utilities Equipment Other- AEA TOTAL EXPENDITURES TOTAL AUTHORIZED BALANCE

9,993,257

13,532,375

73

12,285,164

9,270,266

GENERAL FUND EXPENDITURES FUNCTION/OBJECT SUMMARY Waterloo Community Schools FISCAL YEAR 2012-13

SEPTEMBER 2012-2013

Line-Item Budget

Salaries 100

Benefits 200

Regular Instruction Special Education Vocational Instruction Co-Curricular Total Instruction Student Support Services Improvement of Instruction Executive Administration Building Administration Business /HR /Technology Plant Operation / Maint Student Transportation Total Support Serives Non-Instructional Programs AEA Flow Through

57,740,380 23,726,400 169,250 858,385 82,494,415 3,190,120 4,375,770 1,215,415 6,417,225 4,646,805 9,669,670 3,709,595 33,224,600 0 4,888,720

6,621,754 2,560,644 3,115 129,979 9,315,492 487,157 728,689 195,102 1,370,575 715,448 1,200,804 4,442 4,702,217

2,033,042 992,875 509 18,164 3,044,590 131,771 212,185 68,295 419,713 230,202 393,188 1,126 1,456,480

TOTAL GENERAL FUND EXPENDED 119,326,471 TOTAL GENERAL FUND BUDGET Balance Remaining

14,017,709 69,834,520

1100 1200 1300 1400 1000 2100 2200 2300 2400 2500 2600 2700 2000 3000 6000

1100 1200 1300 1400 1000 2100 2200 2300 2400 2500 2600 2700 2000 3000 6000

79.9%

4,501,070 21,613,350

Purch Serv 300/400/500 633,821 129,827 502 1,824 765,974 112,130 314,761 36,128 23,594 327,461 329,676 516,030 1,659,780

2,425,754 15,977,580

79.2%

84.8%

Supp/Util 600 771,645 89,364 1,181 (3,966) 858,224 13,888 49,117 22,250 3,514 98,178 545,965 161,903 894,815

1,753,039 7,075,675 75.2%

Equipment 700 31,915 79,888 734

991

112,537 239 5,111

991 69

14,265 64,637 84,252

196,789 1,144,490 82.8%

BUDGET 2012-2013

Line-Item Budget

Salaries 100

Benefits 200

Purch Serv 300/400/500

Supp/Util 600

Equipment 700

Regular Instruction Special Education Vocational Instruction Co-Curricular Total Instruction Student Support Services Improvement of Instruction Executive Administration Building Administration Business /HR /Technology Plant Operation / Maint Student Transportation Total Support Serives Non-Instructional Programs AEA Flow Through

57,740,380 23,726,400 169,250 858,385 82,494,415 3,190,120 4,375,770 1,215,415 6,417,225 4,646,805 9,669,670 3,709,595 33,224,600 0 4,888,720

39,865,775 12,540,480 16,510 656,295 53,079,060 2,000,495 2,875,895 609,020 4,878,010 2,057,400 4,270,850 63,790 16,755,460

11,560,180 4,763,925 2,120 122,990 16,449,215 509,325 844,100 216,515 1,501,015 639,965 1,431,270 21,945 5,164,135

4,015,765 6,016,930 11,500 60,650 10,104,845 640,400 206,530 246,045 9,800 959,450 886,650 2,923,860 5,872,735

2,023,840 309,315 51,120 18,150 2,402,425 39,200 441,145 117,335 28,400 282,170 3,065,000 700,000 4,673,250

243,520 95,750 88,000 300 427,570

120,607,735

69,834,520

21,613,350

15,977,580

7,075,675

1,144,490

Line-Item Budget

Salaries 100

Benefits 200

Purch Serv 300/400/500

Supp/Util 600

Equipment 700

TOTAL GENERAL FUND BUDGET

JUNE 2011-12

Other 800/900

21,359 30 8,071 466 29,995 1,162,020 1,193,006 4,780,856 75.0%

Other 800/900

24%

24,087,367 100.0% 120,426,471

20%

% of Total

Total

42,100 4,707,456 4,780,856

120,426,471

Other 800/900

37,130,177 12,824,338 15,556 651,353

10,928,731 4,793,349 990 90,214

3,838,963 5,614,676 11,295 49,355

3,004,688 850,275 41,740 40,581

995,853 288,429 111,899

15,348

1000 2100 2200 2300 2400 2500 2600 2700

Total Instruction Student Support Services Improvement of Instruction Executive Administration Building Administration Business /HR /Technology Plant Operation / Maint Student Transportation

79,631,371 2,767,625 3,678,020 1,085,780 6,317,270 6,051,825 9,946,715 3,760,595

50,621,424 2,208,092 2,742,321 577,809 4,749,136 2,023,593 4,360,308 13,132

15,813,284 619,687 788,327 194,683 1,440,702 615,953 1,439,402 3,150

9,514,289 1,041,248 273,939 240,061 11,324 583,620 837,121 3,326,539

3,937,284 49,038 364,070 67,418 18,698 381,705 2,543,203 639,301

1,396,181 613 241,403

15,493

1,291 80,439 56,552

460 22,832 196 13,865 60,813

33,607,830

16,674,391

5,101,904

6,313,853

4,063,432

380,297

98,166

145

0

-

5,188,845

4,707,456

58.5%

80.0%

716,920

54,760,826 23,760,545 184,720 925,280

6000 AEA Flow Through

4.8%

6,500 5,900

Regular Instruction Special Education Vocational Instruction Co-Curricular

3000 Non-Instructional Programs

36.6%

17% 16% 4% 17% 17% 23% 30% 28% 28% 30% 26% 18% 27%

701,320 10,000

31,300 700 2,500 26,500

1100 1200 1300 1400

2000 Total Support Serives

10,093,168 3,852,598 6,041 146,001 14,097,808 745,254 1,309,863 343,134 1,817,426 1,393,625 2,534,736 683,501 8,827,539 0 1,162,020

57,740,380 23,726,400 169,250 858,385 82,494,415 3,190,120 4,375,770 1,215,415 6,417,225 4,646,805 9,669,670 3,709,595 33,224,600 0 4,707,456

5,600

31,300

% of Total

Total

27.6%

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

3.9%

96%

68.5%

% of Total

Total 55,913,760 24,371,068 181,479 831,648

102% 103% 98% 90%

81,297,956 3,918,679 4,410,519 1,102,802 6,221,347 3,699,175 9,297,399 3,982,122

68.5%

102% 142% 120% 102% 98% 61% 93% 106%

32,632,043

27.5%

97%

4.0%

91% 100%

0 4,707,456

TOTAL GENERAL FUND EXPENDED 118,428,046

67,295,816

20,915,188

15,828,142

8,000,716

1,776,479

4,821,115

118,637,454 100.0%

TOTAL GENERAL FUND BUDGET

64,510,633

21,107,398

17,095,700

8,605,320

1,801,480

5,302,545

118,637,454

Balance Remaining

-4.3%

0.9%

7.4%

74

7.0%

1.4%

9.1%

0.0%

SUMMARY OF FUNDS Waterloo Community Schools SEPTEMBER 2012 22 MANAGEMENT FUND Beginning Balance Property Tax Mobile Home, Military Other Insurance Proceeds Total Revenues Retirement Salaries Retirement Benefits Unemployment Compensation Workers Compensation Health Insurance-Retirees Early Retirement Insurance Equipment Repair Insurance Building and Property Insurance Vehicles Insurance General Liability Insurance Errors & Omissions Insurance Judgements/Settlements Total Expenditures Ending Balance

36 PHYSICAL PLANT & EQUIP Beginning Balance Property Tax Mobile Home, Military Interest Other FEMA Assistance Fire Safety Harkin Grant Secure Our Schools Grant Total Revenues District Labor Professional Services Building Remodeling Repairs and Maintenance Vehicles Computers Equipment Transportation Total Expenditures Ending Balance

33 CAPITAL PROJECTS Beginning Balance Sales Tax Interest Fed Rebate of QSCB Interest Other/ Donations Bond Anticipation Note Total Revenues Attorney Fees Legal/Architect Fees General Supplies Building Construction Land Improvements Purchase of Buildings Equipment Furniture Computers AV Equipment Debt Service Total Expenditures Ending Balance

2010 2011 2012 ACTUAL YTD Totals YTD Totals 1,442,397 1,247,990 983,687 1,992,662 1,987,618 1,986,632 4,872 3,531 4,646 111,272 1,749 25,776 98749.31 56618.58 0 2,207,555 2,049,516 2,017,054 46,293 4,256 46,534 936,346 149,961 481,936

83,487 23,120 44,455 1,036,622 138,123 504,995

73,493 1,020,167 143,913 460,900

470,638 172,408 60,602 31,909 1,079 2,401,961 1,247,990

262,526 152,082 35,416 32,434 558 2,313,819 983,687

277,306 203,714 31,387 33,802 1,641 2,246,322 754,419

2010 ACTUAL 925,438 2,462,294 5,763 458 23,200

2011 ACTUAL 159,332 2,512,051 6,138 169,143

2012 ACTUAL 548,792 2,605,685 5,727 146,344

17,401 2,509,117

209,826 34,638 2,931,796

125,000 2,882,756

1,603,834 443,604 58,445 389,709 429,630 350,000 3,275,222 159,332

1,583,584 80,206

11,187 26,886 2,347,609 108,280

300,000 228,546 350,000 2,542,336 548,792

327,927 236,661 300,000 3,358,550 72,998

2010 ACTUAL 8,673,437 11,109,593 32,516

2011 ACTUAL 3,332,508 8,746,420 -

11,142,109

69,399,995 78,146,415

2012 ACTUAL 7,347,996 8,946,070 690 1,044,196 9,990,956

1,017,410 9,387 12,635,576 55,695 154,495 394,877 1,361,438 513,599 340,559 16,483,037 3,332,508

814,441 2,600 16,380,834 1,093,870 329,797 348,303 146,984 31,436 54,982,662 74,130,927 7,347,996

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2013 BUDGET

2013 % Budget YTD Totals 754,419 2,850,000 101,739 4% 5,000 875 18% 25,000 0% 0% 2,880,000 102,614 4%

50,000 1,050,000 140,000 500,000 650,000 350,000 205,000 45,000 35,000 2,000 3,027,000

453,405 34,081 210,978 257,350 57,375 25,403 32,067 1,070,659 (213,626)

0% 0% 0% 43% 24% 0% 74% 28% 56% 92% 0% 35%

2013 BUDGET

2013 % Budget YTD Totals 72,998 2,502,603 109,588 4% 6,000 888 15% 500 0% 130,000 1,410 0% 0% 0% 0 0% 2,639,103 111,886 4%

1,200,000 250,000 125,000 300,000 150,000 400,000 2,425,000

401 883,771 45,144 17,700 279,051 1,226,066 (1,041,182)

74% 18% 14% 0% 186% 0% 51%

2013 BUDGET

2013 % Budget YTD Totals 1,874,552 9,000,000 2,169,527 24% 5,000 86 2% 1,050,000 1,044,196 100% 100% 10,055,000 3,213,809 32%

559,740 4,559 7,696,014 372,529

550,000 49,500 14,000,000 60,000

218,345 120,654 212,355 74,006 6,206,198 15,464,400 1,874,552

500,000 1,850,000 750,000 500,000 56,740,500 75,000,000

2,785 25,530 2,683,781 4,800

2,643,465 5,360,361 (272,001)

0% 5% 0% 19% 8% 0% 0% 0% 0% 5% 7%

Cash Flow Summary September 30, 2012

10-General Fund $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 -$5,000,000

2,869,999 in Bank 2,746,496 Borrowed Out

-$10,000,000

Food Borrow PPEL Mngment General Total

22-Management Fund $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 -$1,000,000

-240,268 Balance

33-Sales Tax Fund $10,000,000 $8,000,000

$6,000,000 $4,000,000 $2,000,000 $0 -$2,000,000

677,737 in Bank 2,746,496 Borrowed In

-$4,000,000 -$6,000,000 -$8,000,000 -$10,000,000

36-PPEL Fund $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 -$500,000 -$1,000,000

-1,026,629 Balance

-$1,500,000

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November 12th

Board of Education Meeting

6:00 p.m.

November 26th


6:00 p.m.

December 10th


6:00 p.m.

December 24th


Canceled

January 14th


6:00 p.m.