1. Anaconda Public Schools School Funding

4. School Funding 101 General Fund Two lawsuits that shaped our funding structure today. – Loble Decision (1989) – Columbia Falls vs. Montana Sherlock Decision School Funding Basics – Minimum and Maximum Budgets Anaconda General Fund Budget Information

5. School Funding 101 General Fund Base Budget – 80% of average Maximum Budget – average Enrollment determines budget

6. Montana School Funding Overview Per Pupil Spending in the State $10,500$11,227 $10,325$12,400 $8,500$8,322$8,267$8,955 $7,500$7,850$7,900 $6,500$6,750$6,825 $6,900 $5,085$5,100$5,123$5,175 $4,800$4,850$4,922$4,927 $4,556$4,678$4,625 $4,235$4,325$4,328 $4,443 $4,150$4,175 $3,500$3,450$3,275$3,628 $3,000$2,800$2,754

7. Montana School Funding Overview $10,500$11,227 $10,325$12,400 $8,500$8,322$8,267$8,955 $7,500$7,850$7,900 $6,500$6,750$6,825 $6,900 $5,085$5,100$5,123$5,175 $4,800$4,850$4,922$4,927 $4,556$4,678$4,625 $4,235$4,325$4,328 $4,443 $4,150$4,175 $3,500$3,450$3,275$3,628 $3,000$2,800$2,754 Maximum 100% Average

8. Montana School Funding Overview $10,500$11,227 $10,325$12,400 $8,500$8,322$8,267$8,955 $7,500$7,850$7,900 $6,500$6,750$6,825 $6,900 $5,085$5,100$5,123$5,175 $4,800$4,850$4,922$4,927 $4,556$4,678$4,625 $4,235$4,325$4,328 $4,443 $4,150$4,175 $3,500$3,450$3,275$3,628 $3,000$2,800$2,754 Maximum 100% Average 20 % 80% of Average BASE

9. Budget Terminology Basic Structure of the General Fund Maximum 100% Budget BASE Budget 80% The Over Base Budget includes previously approved local mill levies, newly voted levies & tuition payments. The BASE Budget is set by formula and takes into account all State funding, mandatory permissive mill levies, and Guaranteed Tax Payments (GTB).

10. Budget Terminology Basic Structure of the General Fund Maximum 100% Budget BASE Budget 80% New Mill Levies Previous Mill Levies Guaranteed Tax Base Non-Levy Revenue Special Education Direct State Aid Indian Education for All American Indian Achievement Gap At Risk Students Quality Educator Payments

11. FY 14 Revenue Budget 80% Base Budget $3,926,374.63 80% Base Budget $2,262,723.91 Maximum Budget $85,188.94 Maximum Budget $54,078.89

12. Direct State Aid Per Student (ANB) – Elementary $5,120 – High School $6,555 Basic Entitlement (School) – Elementary $40,000 – Middle School $80,000 – High School $290,000

13. Anaconda Public Schools Budgeted Funds General Transportation Retirement Adult Education Technology Flexibility Building Reserve Bus Depreciation

16. Student Support Services – Librarians Counselors, Music teachers, Nurse. Admin Building – Building Principals, Secretarial, Supplies. Admin District – Superintendent, Secretarial. Anaconda Elm. General Fund Budget 2012-13 Spent CategoryAmount% Instruction$2,321,128.8048.64% Student Support Services$386,101.598.09% Admin District$168,973.793.54% Admin Building$458,919.339.62% Business$199,950.394.19% Maintenance of Plant$619,658.5712.99% Special Education$504,401.0410.57% Extra Curricular$100,416.722.10% Operating Transfers$12,434.440.26% Total$4,771,984.67100.00%

17. 2012-2013 Spent

18. FunctionFY 06 ActFY 07 ActFY08 ActFY09 ActFY10 ActFY11 ActFY12 ActFY13 ActFY 14 Bdg 100056.58%59.10%60.16%57.12%59.35%58.04%59.42%58.46%60.68% 21004.32%5.79%5.83%6.01%6.17%6.37%6.75%5.73%5.79% 22100.00% 0.33%0.41%0.36%0.41% 22130.00% 0.02%0.05%0.03%0.17%0.01%0.00% 22205.27%3.51%3.50%3.66%2.32%2.50%2.00%1.98%2.12% 23002.80%3.01%2.75%3.71%3.25%3.22%3.37%3.47%3.00% 23140.03%0.04% 0.00%0.01%0.08%0.05%0.07%0.06% 240010.08%9.41%9.14%9.84%9.44%8.84%8.56%9.63%9.31% 24900.00% 0.33%1.07%0.75%0.86% 25003.11%3.23%3.02%3.14%3.23%3.17%3.32%3.46%2.78% 25800.94%2.84%1.51%1.16%1.28%0.86%1.06%0.73%0.78% 260015.45%11.58%12.98%14.26%13.92%13.36%12.53%12.95%11.98% 27000.07%0.03% 0.00% 0.43%0.50% 31000.20%0.54%0.19%0.00% 1.04%0.00% 34000.01%0.00% 0.05%0.00% 0.08%0.05% 35000.22%0.21% 0.25%0.20% 1.59%1.41% 46000.00% 1.06%0.05%0.04%0.00% 61000.02%0.46%0.36%0.49%0.50%0.30%0.79%0.00% 62000.29%0.27% 0.29%0.27% 0.26% 99990.63%0.00% Grand Total100.00%

19. Student Support Services – Librarians Counselors, Music teachers, Nurse, Shuttle Admin Building – Building Principals, Secretarial, Supplies. Admin District – Superintendent, Secretarial. Anaconda H.S General Fund Budget 2012-13 Spent

21. FunctionFY06 ActFY07 ActFY08 ActFY09 ActFY10 ActFY11 ActFY12 ActFY13 ActFY14 Bdg 100049.70%50.79%48.82%44.54%47.79%41.01%40.25%42.40%43.86% 11400.00% 0.21% 0.17%0.00% 12400.00% 0.02%0.07%0.11%0.00% 12700.00% 0.01% 0.02%0.00% 13400.00% 0.04%0.16% 0.00% 14100.00% 0.07%0.30%0.01%0.00% 14400.00% 0.06%1.19%0.08%0.00% 14700.00% 0.50%0.68%0.55%0.00% 15100.00% 0.05%0.16%0.09%0.00% 15700.00% 0.03%0.06%0.12%0.00% 21003.49%4.05%3.92%1.97%4.16%5.10%2.93%2.97%3.07% 21400.58%0.00% 0.65%0.00% 21500.00% 0.65%0.00% 22100.00% 0.56%0.67%0.63%0.72% 22130.00%0.07%0.00%0.02%0.04%0.00% 22202.67%2.01%1.88%1.84%1.99%2.13%2.07%2.22%2.32% 22250.00% 0.23%0.25%0.18%0.00% 23003.27%3.88%6.08%3.99%3.61%3.88% 4.33% 23140.03%0.04%0.05%0.00%0.01%0.09%0.06%0.08%0.05% 24007.88%10.93%10.24%10.12%7.58%7.60%10.24%10.76%8.84% 24900.00% 0.58%0.65%1.30%1.52% 25003.17%3.26%3.13%3.22%3.46%3.54%3.73%4.04%4.69% 25800.96%2.40%1.47%1.14%1.34%1.09%1.17%0.86%1.37% 260017.90%15.11%16.01%24.31%20.56%20.87%17.96%16.82%18.67% 27002.63%2.55%3.10%2.45%3.21%3.64%3.71%3.27%3.24% 31000.05%0.07%0.00% 33000.00% 34001.17%0.65%0.86%0.47%0.73%0.76%0.61%0.72%0.70% 35005.47%3.62%3.88%5.05%4.77%6.07%6.67%6.58%6.39% 46000.00% 0.54%1.52%1.58%0.00% 61000.12%0.31%0.32%0.65%0.00%0.13%0.54%0.00% 62000.26%0.25%0.24%0.23%0.22%0.21%0.22% 99990.66%0.00% Grand Total100.00%

22. Moving Parts Student Enrollment Taxable Valuation/Mill Value State Support Guaranteed Tax Base Annual Increases (Inflation + Increases) Health Insurance Costs Local Levies Anaconda Public Schools Budget Trend Information

23. YearElementaryHigh SchoolTotal 2006- 07$4,625,260.25$3,084,857.18$7,710,117.43 2007- 08$4,803,006.84$3,133,012.03$7,936,018.87 2008- 09$4,852,475.59$3,098,368.47$7,950,844.06 2009- 10$4,788,647.21$2,995,761.26$7,784,408.47 2010- 11$4,801,453.90$2,894,006.07$7,695,459.97 2011- 12$4,730,704.91$2,792,823.78$7,523,528.69 2012- 13$4,771,984.67$2,727,977.38$7,499,962.05 2013- 14$4,914,570.59$2,721,422.58$7,635,993.17 General Fund

24. YearElementaryHigh SchoolTotal 2006- 07$4,625,260.25$3,084,857.18$7,710,117.43 2007- 08$4,803,006.84$3,133,012.03$7,936,018.87 2008- 09$4,852,475.59$3,098,368.47$7,950,844.06 2009- 10$4,788,647.21$2,995,761.26$7,784,408.47 2010- 11$4,801,453.90$2,894,006.07$7,695,459.97 2011- 12$4,730,704.91$2,792,823.78$7,523,528.69 2012- 13$4,771,984.67$2,727,977.38$7,499,962.05 2013- 14$4,914,570.59$2,721,422.58$7,635,993.17 General Fund

25. Mills Levied YearElementaryHigh SchoolTotal 2006-07146.0779.4225.47 2007-08141.5575.55217.1 2008-09135.5470.91206.45 2009-10131.6168.81200.42 2010-11136.5669.04205.6 2011-12130.6867.12197.8 2012-13130.766.11196.81 2013-14134.5571.94206.49

26. Mill Value YearElementaryHigh School 2006-07$9,749.37$10,000.42 2007-08$10,309.53$10,562.85 2008-09$10,737.33$11,004.32 2009-10$10,971.38$11,318.18 2010-11$10,862.70$11,212.48 2011-12$11,032.03$11,379.64 2012-13$11,103.46$11,463.14 2013-14$12,068.48$12,442.88

27. ANB YearElementaryHigh SchoolTotalNumberPercent Elem 3yr Avg HS 3yr Avg 2013 751346 1097-15-1.35% 757-4357-8 2012 753359 1112-22-1.94% 761-8365-12 2011 767367 113410.09% 769-21377-21 2010 764369 1133-38-3.25% 790-21398-34 2009 776395 1171-87-6.92% 811-7431-32 2008 829429 1258-40-3.08% 8185463-17 2007 828470 129890.70% 81315481-11 2006 798491 1289 798 491

30. FY 14 Elem. Adopted Budget $4,860,491.70 FY 15 Estimated Budget $4,883,572.73 Estimated Difference $23,081.03 FY 14 H.S. Adopted Budget $2,721,422.58 FY 15 Estimated H.S. Budget $2,680,156.42 Estimated Difference $(41,266.16) Things to Consider for FY 15 Budget  Increase in Salary and Benefits  Grants Expiring, Estimated $146,650.00 added expenses to general budget  Federal Funding

31. Fiscal Year 2014 FundX01 X14112 SalaryBenefitsPayroll CostsSalary&BenefitsTotal Principal $ 78,748.00$18,326.60$12,938.30$0.00$110,012.90 Secretary $ 25,300.00$6,161.08$3,987.28$0.00$35,448.36 Custodian $ 28,300.00$6,279.56$4,460.08$0.00$39,039.64 Engineer $ 40,000.00$12,712.60$6,304.00$0.00$59,016.60 Cook$0.00 $29,589.03 Councelor $ 58,000.00$8,341.42$9,529.40$0.00$75,870.82 Total $ 230,348.00$51,821.26$37,219.06$29,589.03$348,977.35 Summary Fund X01 $ 282,169.26 Fund X14$37,219.06 Fund 112$29,589.03 Total $ 348,977.35

32. Column Labels Row LabelsFMMSLincolnW.K. Dwyer PrimaryGrand Total Natural Gas FY11 $ 46,849.58 $ 21,855.26 $ 18,867.84 $ 87,572.68 FY12 $ 31,033.75 $ 18,234.57 $ 18,270.58 $ 67,538.90 FY13 $ 31,982.50 $ 13,337.08 $ 16,502.05 $ 61,821.63 Electricity FY11 $ 15,575.16 $ 15,196.84 $ 14,037.41 $ 44,809.41 FY12 $ 17,107.76 $ 15,936.45 $ 14,373.97 $ 47,418.18 FY13 $ 17,945.03 $ 16,662.54 $ 14,386.81 $ 48,994.38 Lighting FY11 $ 175.86 $ - $ 403.72 $ 579.58 FY12 $ 179.39 $ 300.03 $ 479.42 FY13 $ 181.38 $ - $ 278.45 $ 459.83 Total Natural Gas $ 109,865.83 $ 53,426.91 $ 53,640.47 $ 216,933.21 Total Electricity $ 50,627.95 $ 47,795.83 $ 42,798.19 $ 141,221.97 Total Lighting $ 536.63 $ - $ 982.20 $ 1,518.83