District #145 - Waverly

1. District #145 - Waverly School/Community Partnership for Essential Planning October – December, 2012 Don Fritz, The FGR Group, 2012

2. Session IV Goals • Finalize Priority Course/Program Offerings • Identify Priority Facility Needs • Overview Current Financial Picture • Clarify Next Steps Don Fritz, The FGR Group, 2012

3. SCPEP Session IV Agenda • Introductions/Overview • Revisit Program Priorities • Identify Priority Facility Needs • Overview Current Financial Picture • Next Steps Don Fritz, The FGR Group, 2012

4. Introductions • Who Are You? • At your table, what questions or observations do you have about programs and facilities? • Share with Large Group. Don Fritz, The FGR Group, 2012

5. Regroup Regroup according to the following Criteria: • M/F Mix • Mix of Staff & Community • Mix of Community Roles • Sit with someone you haven’t sat with before! Don Fritz, The FGR Group, 2012

6. Who Are We? Purpose and Beliefs… Lead to… Behaviors Don Fritz, The FGR Group, 2012

7. District Mission District 145, in partnership with our community, prepares students for a successful future by continually creating relevant learning experiences and focusing on all students' needs. Don Fritz, The FGR Group, 2012

8. District Beliefs • All students can and will learn. • Education is a shared responsibility among students, staff, families, and community and must be responsive to the diverse needs of all students. • All students will be inspired and empowered to become independent lifelong learners. • Education occurs best in a safe and nurturing environment. • Students are entitled to quality, program-driven learning facilities. • Quality professional development for educators leads to increased student achievement. • Excellence in education requires efficient and innovative use of all available resources. Don Fritz, The FGR Group, 2012

9. Vision Inspire Our Students to Seek Excellence in Their Lives Don Fritz, The FGR Group, 2012

10. District 145 - Essential Outcomes Students in District 145 will be: Confident Learners • Recognize, discover and pursue opportunities for success • Set personal goals that are challenging yet attainable • Are independent and believe they are capable • Take risks and learn from mistakes Collaborators • Are willing to work with others towards a common goal • Are respectful, positive, flexible, supportive of others Communicators • Articulate thoughts and ideas effectively in a variety of forms (oral, written, and nonverbal) • Provide constructive feedback in appropriate context • Listen actively and with purpose • Respect the perspectives of others Don Fritz, The FGR Group, 2012

11. District 145 - Essential Outcomes Problem Solvers • See problems as an opportunity to expand learning • Use various processes to find reasonable and justifiable solutions • Recognize that there are a variety of ways to solve a problem Critical Thinkers • Analyze information, ideas, and possibilities to develop a point of view, infer, draw conclusions and make predictions • Use evidence and reasoning to guide decision making. • Use prior knowledge and new knowledge to apply what they've learned in new ways. Creative Thinkers • Synthesize existing and new knowledge to create unique solutions • Generate, develop and test new ideas Independent and Responsible Citizens • Build strong values and actions reflect those values • Apply the principles of democracy • Take action to contribute positively to the local, national, or global community Don Fritz, The FGR Group, 2012

12. Revisiting Purpose In small group: • How do the Program Priorities and Facilities align with the District’s Purpose? • Be prepared to share with Large Group. Don Fritz, The FGR Group, 2012

13. Revisiting Priority Programs/Courses • Review Priority Programs/Courses • Identify 3-5 PK-12 Program/Course Priorities • Report to Large Group Don Fritz, The FGR Group, 2012

14. Facilities Overview • At your table, identify facility questions, clarifications, observations • Large Group Discussion Don Fritz, The FGR Group, 2012

15. Facilities Recommendations Activity 4.1 – In Small Group • Identify Facility Needs to deliver desired curriculum for the students of District #145 • Identify 3-5 Priority Facility Recommendations Don Fritz, The FGR Group, 2012

16. Nebraska State Law and the Department of Education allow for the following funds to be used for school district budgeting purposes: • General Fund • Depreciation Fund • Employee Benefit Fund • Contingency Fund • Activities Fund • School Lunch Fund • Bond Fund • Special Building Fund • Qualified Capital Purpose Undertaking Fund • Cooperative Fund • Student Fee Fund

17. General Fund • Finances all facets of services rendered by the district • Receipts are classified by source • Expenditures are classified according to specific function • Maintained by all operating school districts in the state • Tax levy for this fund is restricted

18. Depreciation Fund • May be established by a district to facilitate the eventual costly capital outlay by reserving such monies from the General Fund • General Fund will show movement of the monies as an expense • Depreciation Fund will show the monies as revenue and a Transfer from the General Fund • Fund can be divided into accounts to allocate monies for different valid purposes • Purpose is to spread replacement costs over a period of years to avoid a disproportionate tax effort in single year to meet such an expense • Restricted as a part of the Allowable Reserve limitation • Fund is not specifically provided for in state law • Fund is considered a component of the General Fund

19. Activities Fund • Required to account for the financial operations of quasi-independent student organizations, inter-school athletics, and other self supporting or partially self supporting school activities • Shall not be used to record general operation revenues or expenditures • Shall not be used as a clearinghouse for the General Fund • May be divided into more than one account to allocate portions of this account for different purposes • Financial operations of all school-connected activities are a legal responsibility of the Board of Education • General Fund must cover any deficits incurred by this fund • Revenue shall finance projects that qualify for approval under policies established by the Board of Education for activities

20. School Lunch Fund • Required to accommodate the financial activities of all nutrition programs operated by the district • Shall reflect a record of all revenues and expenditures incident to the operation of the fund • Deficits in the fund shall be covered by monies transferred from the General Fund

21. Bond Fund • Shall be used to record tax receipts, investment interest, and the payment of bond principal, interest, and other related costs • If the fund balance is not sufficient to meet the principal and interest payments, the General Fund shall make those payments • Revenue from a levy to retire bonds is retained in a separate fund by the county treasurer, financial institution serving as fiscal agent, or the district • Tax levy for this fund is restricted for expenditures other than principal and interest on bonds • Bond issue requires a majority vote by district patrons

22. Special Building Fund • Shall be established when a board decides to acquire or improve sites and / or alter or improve buildings • Primary sources of revenue include the sale of bonds, sale of property, or tax receipts • General Fund expenditures for the purpose of this fund are not allowed • Provides a more effective means of identifying expenditures associated with construction activities • Provides a complete and consolidated record of all building program costs at the end of the project • Separate accounts can be established if more than one building project is active at one time • Tax levy for this fund is restricted

23. Qualified Capital Purpose Undertaking Fund • May be established for the removal of environmental hazards, reduction or elimination of accessibility barriers in school buildings, repayment of a qualified zone academy bond issued for a qualified capital purpose, modifications for life safety code violations, indoor air quality projects, and mold abatement and prevention projects • General Fund expenditures for the purpose of this fund are not allowed • Tax levy and duration of this fund is restricted • Majority vote of the Board of Education

24. Student Fee Fund • A separate school district fund not funded by tax revenue into which all money collected from students pursuant to the Public Elementary and Secondary Student Fee Authorization Act must be deposited • Fees included are for Extracurricular Activities, Postsecondary Education, and Summer or Night School • Expenditures from this fund must be for the purposes for which the fees were collected

25. School Finance • State Aid = Needs – Resources • Budget Authority • Property Valuation • Tax Levy • General Fund Budget of Expenditures and Receipts for 2012-13 • State Aid and Per Pupil Costs

26. 2010-2011 Receipts State 0.63 % 13.88% 50.16% 1.09% 34.24%

27. 2010-2011 Expenditures State 54.85 % 4.99% 14.28% 9.98% 5.11% 1.4% 6.49% 2.91%

28. Financial Overview • Questions, clarifications, observations • Large Group Discussions Don Fritz, The FGR Group, 2012

29. Next Steps • Revisit Program/Course/Skills Priority Recommendations • Revisit Desired Facility Recommendations • Identify Financial and Resource Recommendations • “What Do We Want to Be Known For?” Don Fritz, The FGR Group, 2012