1. New Superintendent Training 07/30/2012 New Superintendent School Budget Training SDE Website: http://www.sde.idaho.govhttp://www.sde.idaho.gov Contact: Wendy Lee 208-332-6844 Email: wlee@sde.idaho.gov

2. New Superintendent Training 07/30/2012 Budget Compliance I.C. 63-802A – Notice of budget Hearing – Not later than April 30 th of each year – notify County Clerk in writing of the date and location set for your budget hearing  Does not apply to Charter Districts I.C. 33-510 - Annual meeting shall be on the date of its regular July meeting I.C. 33-801 – No later than 28 Days prior to annual meeting- Must hold a Budget Public Hearing to present and adopt a budget for the ensuing fiscal year  Must adopt Budget at public hearing or at a special meeting no later than 14 days thereafter I.C. 33-402 – Budget Hearing Notice must be published and a public hearing held 10 days prior to annual meeting:  Publish in three public places including the local newspaper I.C. 33-701(7) 21 days after budget is adopted, you must submit a signed copy of your budget packet to the State Department of Education or no later than July 15 th  We will accept email, mail or faxed documents  Budget must be prepared in a set and prescribed format required by the SDE I.C. 33-357B(vii) the approved annual budget, must be posted on the school district’s website within 30 days after its approval I.C. 33-701(9) – provisions for amending your budget I.C. 63-803 – Thursday preceding the 2 nd Monday in September –certify budget and levy(ies) with your County –County may set an earlier date.  Does not apply to Charter Districts

3. The Key to a Good Budget Make use of ALL Estimate Forms  Use your Estimates and Values to formulate your budget figures Do not guess Know All of your Funding Resources for your District New Superintendent Training 07/30/2012

4. Budget/Estimate Worksheets & Forms Forms & Templates to Estimate Revenue Budget Packet Prescribed Forms Key Form Worksheets & Templates to Estimate Revenue Key Form

5. New Superintendent Training 07/30/2012 Estimating M&O State Revenue Support Units From Best 28 Weeks ADA Support Units From 1st Reporting Period From Salary Based Apportionment Template From Other Supporting Documents & Sources Property Tax Replacement distributed by State Tax Comm. AG Dollars (N/A for Charter Schools) 2012-2013 State Dist. Factor (TBD) School Dist. Name & Number

6. New Superintendent Training 07/30/2012 Units & Indexes Benefits SBA

7. Special Distributions New Superintendent Training 07/30/2012 Special distributions are governed by language in the Public School appropriation bills. Some special distributions are based on 2010-2011 ADA or enrollment. Dual Credit for Early Completers (33-1626, I.C.) – Budget $75 per credit hour for students completing all state high school graduation requirements, except the senior project, by no later than the start of the twelfth grade, for up to thirty-six (36) postsecondary credits during their twelfth grade year. Math and Science Requirement (33-1021, I.C.) – Budget as follows: For each high school with enrollment of 99 or less, budget $27,568 For each high school with enrollment of 100 to 159, budget $2,451 For each high school with enrollment of 160 to 319, budget $6,301 For each high school with enrollment of 320 to 639, budget $43,661 For each high school with enrollment of 640 or more, budget $60,202 For the purposes of these school size classifications for regular high schools that serve only grades 10-12, ninth grade students who will attend the regular high school upon matriculating to tenth grade shall be included as enrolled in the regular high school. Technology (33-1022, I.C.) – Budget the following amounts per first reporting period average daily attendance (ADA): Budget $32 per first reporting period ADA (K-12) for classroom technology. ($32 x your first reporting period K-12 ADA = Technology distribution dollars) I.C. 33-1022 can be applied by one or both of the following ways: 1) Moneys shall be expended for the installation, repair, replacement and support of wireless technology in each public school serving high school grades, or sufficient capacity to support utilization of mobile computing devices by all students in such grades 2) Moneys shall be expended or distributed for classroom technology that assists teachers in the effective and efficient delivery of instruction. Professional development – Funding amount and delivery to be determined (do not budget for this) I.C. 33-1022 – Moneys shall be expended or distributed for professional development and training that promotes the effective use of technology by students, staff and parents, the integration of technology into public school curricula and instructional methods, and the development of plans at the school, district and statewide level for the improved use and integration of technology in learning. College Entrance Exams – The appropriation for the cost of college entrance exams will be contracted by the state. Reading Initiative – Budget $2.40 per assessment for the Fall and Spring assessments. Budget $98 per student receiving extended reading intervention and $24 per student for those receiving student transportation services for this program. Remediation – Budget $50 per student for each section in which the student does not meet proficiency on the ISAT. This distribution will be based on the spring 2011 ISAT data used to calculate Adequate Yearly Progress (AYP). Bond Levy Equalization Support Program – A copy of the bond payment schedule needs to be sent to Public School Finance. The Value Index is recalculated each year based on market value per support unit, per capita income, and unemployment data. Bond Levy Equalization Support Program payments must be deposited into your bond interest and redemption fund. Contact Tim Hill (332-6840) for additional information. Limited English Proficient (LEP) – Budget $200 per LEP student (prior year). Contact Dr. Fernanda Brendefur (332-6942) for additional information. Agriculture Replacement – To determine your AG dollars, please see Final School Ag Dist.xls worksheet in Other Supporting Documents & Forms at: http://www.sde.idaho.gov/site/finance_tech/11_12_budget.htm http://www.sde.idaho.gov/site/finance_tech/11_12_budget.htm

8. New Superintendent Training 07/30/2012 Budget Forms/Packet Budget Packet  Cover Page  Certification Page Publication Format  Summary Statement – All funds (SDE Form)  Estimating State M&O Revenues  Revenue Pages for All Funds  Expenditure Pages for All Funds  L2 & L2 Worksheet (n/a for District Charters)  Voter Fund Tracker (n/a for District Charters)

9. New Superintendent Training 07/30/2012 Budget Submission Submit a copy of the completed budget packet as approved by your Board of Trustees to: Wendy Lee State Department of Education Public School Finance P.O. Box 83720 Boise, ID 83720-0027 If transmitting via email, scan the signed Certification Page as an attachment or mail/fax (208-334-2228) Email address: wlee@sde.idaho.govwlee@sde.idaho.gov Phone: 208-332-6844 (direct extension)  208-332-6840 (department extension)

10. New Superintendent Training 07/30/2012 Cover Page

11. New Superintendent Training 07/30/2012 Certification Page Email Address CODE CONTENTS BUDGET INCLUDED* GENERAL FUND 100 General M & O 2012 - 2013 SCHOOL BUDGET SPECIAL REVENUE FUNDS 220 Forest Reserve Fund 230-239 Special Project (Local) This document represents the Board of Trustees' estimate of revenues, 240-249 Special Project (State) proposed expenditures and the fund balances of available school funds for the 250-289 Special Project (Federal) 2012 - 2013 fiscal year. The planning, preparation and presentation of the budget has 290 Child Nutrition Fund been directed by the Board of Trustees and the use of these resources will enable the school district to accomplish its goals and objectives for the school DEBT SERVICE FUNDS year. 310 Bond Redemption & Interest Fund In compliance with Section 33-801, Idaho Code, and the policy of the State CAPITAL PROJECT FUNDS Superintendent of Public Instruction, this document has been presented at a public 410 Capital Construction Project Fund hearing in the school district on _____________________ and the Board of Trustees 420 Plant Facilities Fund formally adopted this budget on ________________________________. 430 Plant Facilities Fund - School Bldg Main - Student Occupied Fund ENTERPRISE FUNDS 510 Enterprise Fund SIGNED: INTERNAL SERVICE FUNDS 610 Internal Service Fund SUPERINTENDENT/CHARTER SCHOOL ADMINISTRATOR CHAIRPERSON OF THE BOARD 710/720 Trust Funds CONTACT PERSON (PLEASE PRINT) SCHOOL DISTRICT/CHARTER NAME EMAIL ADDRESS DATE Copy on file in the Office of the * Indicate with an asterisk which reports are included in this document. PHONE NUMBER Superintendent of Public Instruction

12. New Superintendent Training 07/30/2012 Four Year Publication Form PUBLICATION FORMAT: Includes a four year summary of the general fund and all other funds combined. I.C. 33-801 & 33-402 requires with notice of budget hearing, publication of two actual prior years, the current year, and the ensuing year

13. New Superintendent Training 07/30/2012 Revenue Pages Revenues are organized by fund, classified as state, local or federal and, coded by the source of the revenue. LOCALLOCAL STATESTATE FEDERALFEDERAL Budget Revenues July 2012- June 2013 Estimated Fund Balance Prior year budget figures are mandatory

14. New Superintendent Training 07/30/2012 Expenditure Pages Function/Program Code Object Codes FundFund Budget Expenditures July 2012- June 2013 Budget Expenditures July 2012- June 2013 Summary: Revenue & Expenditures Include Prior Year Budget figures Expenditures are organized by fund, function/program code, and by object of the expenditure There are two pages (tabs) for expenditures  Second Page has summary data of both revenues and expenditures

15. New Superintendent Training 07/30/2012 SDE Summary Statement SDE SUMMARY – ALL FUNDS: SDE uses this form for analysis and comparison of current year to prior year budgets. Revenues and Expenditures must balance Transfers-In and Transfers-Out must net to zero Contingency Reserve Cannot Exceed 5% of the General Fund (I.C. 33-801A) Error Messages embedded in the spreadsheet to check the calculation totals and cross verify that certain entries equal one another Resolve all error messages prior to submitting.

16. Bonds, Levies, and Other Taxes New Superintendent Training 07/30/2012

18. To Complete the Tort Levies, What Information/Forms will you need? To Estimate your Tort you will need the following: State Tax Commission Forms are available at: http://tax.idaho.gov/s-results- form.cfmhttp://tax.idaho.gov/s-results- form.cfm These forms include: 1. Maximum Budget Foregone Worksheet 2. State Tax Commission Agricultural Equipment Replacement Dollars: http://www.tax.idaho.gov/pubs/EPB00655_04-05-2007.pdfhttp://www.tax.idaho.gov/pubs/EPB00655_04-05-2007.pdf & http://www.sde.idaho.gov/Statistics/docs/support/2008AgEquipmentReplacement.pdf 3. L-2 Worksheet (L-2 School pdf version and excel version) 4. L-2 5. Voter Fund Tracker ( For new elections held in November 2011, March, May and September of 2012 you must include a Copy of Ballot & Canvass of the Vote, and for any Judgment Orders) Preliminary New Construction Roll – Contact Your County Clerk:  ( Preliminary New Construction Roll is certified to County Auditor by no later than the 1 st Monday in June: IC63-301A(2 ))

19. New Superintendent Training 07/30/2012 Agricultural Replacement $ for Budgeting Where do the Ag dollars go on your forms: 1) Estimating M&O State Support Revenue Sheet Line 13 2) Budget Revenue Line 53 Code 438000 Revenue in Lieu of Ag Equipment Tax 3) L-2 Worksheet Line 9 Ag Equipment Replacement Money Where do the Ag dollars go on your forms: 1) Line 13 Estimating M&O State Support Revenue Form 2) Line 53 Code 438000 Revenue in Lieu of Ag Equipment Tax- Budget Revenue Sheets 3) Line 9 On L-2 Worksheet

20. New Superintendent Training 07/30/2012 Maximum Budget Foregone Worksheet

21. New Superintendent Training 07/30/2012 Levies are submitted to SDE with your budget packet & then in September sent to your County Highest calculated tax amount you can levy for Tort Property Tax Replacement Amount(line 12 from L-2 Worksheet) Balance to be Levied: Line 13 from L-2 Worksheet if Tort

22. New Superintendent Training 07/30/2012 Voter Fund Tracker Fill out the form completely listing all information in the appropriate boxes. If this is a new voter approved funding amount (first time levied), a copy of the ballot and canvass of the vote is required Must submit judgment orders per I.C. 33-802

23. County Clerk’s Office & Levies: End of July – first week of August:  Clerk’s office will send you the following additional paperwork: New Construction Roll dollars obtained after conclusion of BOE hearings Annexation Value Recovered Homeowners Exemption Recaptured Qualified Investment Exemption Using the information you will need to update your L-2 Worksheet, and L-2 New Superintendent Training 07/30/2012

24. What to submit to your County Clerk Thursday, preceding 2 nd Monday of September certify budget & levy to the County (Sept. 6 th )  Completed L-2 Worksheet  L-2  Voter Fund Tracker  Canvass of Vote and Copy of Ballot for those elections occurring Nov 2011, March, May, and September 2012  Copy of any Judgments  Certification of State Authorized Plant Facility Levy – (Memo from the State Department of Ed)  Copy of your School District Budget New Superintendent Training 07/30/2012

25. For Specific Bond/Levy Questions Idaho State Tax Commission:  Gary Houde 334-7541  Alan Dornfest (policy) 334-7742 County Clerk and Elections Clerk Secretary of States Office 334-2852 Consult your Legal Advisor and Auditor State Department of Ed:  Tim Hill 332-6840 & or Wendy Lee 332-6844 New Superintendent Training 07/30/2012

26. Key Points To Remember Put your School District Name and Number on all forms Know your critical dates and timelines Know where to access your forms Use the forms, format, and codes (IFARMS ) required by SDE and the State Tax Commission Make sure you use the proper templates & information in forming your budget estimates Make sure you address all errors, and that you are in balance Make sure your packet is complete Know who or where to call for questions Be available in the summer, don’t make me chase you down!