Professional Documents
Culture Documents
Minneapolis
Public
Schools
Special
School
District
No.
1
Board
of
Education
Alberto
Monserrate,
Chair
Jenny
Arneson,
Vice
Chair
Richard
Mammen,
Clerk
Rebecca
Gagnon,
Treasurer
Carla
Bates,
Director
Kim
Ellison,
Director
Hussein
Samatar,
Director
Tracine
Asberry,
Director
Josh
Reimnitz,
Director
Superintendent
of
Schools
Bernadeia
H.
Johnson,
Ed.
D.
www.mpls.k12.mn.us
Table of Contents
Letter
from
the
Superintendent
..................................................................................................................3
Letter
from
Chief
Financial
Officer
..............................................................................................................4
District
Overview
..........................................................................................................................................
5
Our
Students
.................................................................................................................................................6-8
Our
Facilities
..................................................................................................................................................9
Understanding
the
Budget
Cycle
.................................................................................................................10
Establishing
the
2012-13
Budget
...................................................................................................................10-14
General
Fund
.................................................................................................................................................15
General
Fund
Revenue
Details
...................................................................................................................16-17
Categorical
Summary
....................................................................................................................................18
School
Allocation
Methodology
...................................................................................................................19
Central
Office
Allocations
.............................................................................................................................20
Relationship
of
School
and
Department
Budgets
.......................................................................................20-21
General
Fund
Expenditures
by
Program
......................................................................................................23-24
General
Fund:
Expenditure
Details
by
Object
..............................................................................................25
Referendum
...................................................................................................................................................26
Integration
Plan..............................................................................................................................................27-28
Title
I
Allocations
2012-2013
...........................................................................................................................29
Community
Services
......................................................................................................................................30
Food
Services
.................................................................................................................................................31
Capital
Projects
..............................................................................................................................................32
Debt
Service
...................................................................................................................................................33
Minimum
Debt
Payment
Schedule
...............................................................................................................34
June
2013
Dear
Minneapolis
Public
Schools
Community
Members,
After
months
of
making
difficult
decisions
and
robust
budget
cuts,
we
are
pleased
to
present
to
you
a
balanced
budget
for
fiscal
year
2014
(FY14).
We
continue
to
invest
in
our
core
strategies
and
remain
committed
to
our
vision
of
ensuring
that
all
MPS
students
graduate
from
high
school
prepared
for
college,
career
and
life.
Our
school
district
faced
a
$25
million
shortfall.
Tough
choices
were
made
to
meet
our
goal
of
adopting
a
structurally
balanced
budget
that
aligns
with
our
operational
strategies
while
keeping
any
reductions
as
far
from
the
classroom
as
possible.
Additionally,
the
school
district
can
no
longer
afford
to
continue
the
practice
of
using
reserve
funds
to
address
budget
deficits.
The
FY14
budget
is
balanced,
fiscally
responsible
and
sustainable.
As
stewards
of
public
funds,
we
must
make
tough
choices
in
the
best
interests
of
our
students.
I
would
like
to
thank
all
of
you
for
the
feedback
and
passion
on
this
important
issue.
Sincerely,
Bernadeia
H.
Johnson,
Ed.D.
Superintendent
of
Schools
Dear
Members
of
the
Minneapolis
Public
Schools
Community:
We
began
the
fiscal
year
2014
(FY14)
budget
process
with
the
goal
of
adopting
a
structurally
balanced
budget
that
would
align
with
our
operational
and
strategic
priorities
and
keep
reductions
as
far
from
the
classroom
as
possible.
The
FY14
budget
is
balanced
without
drawing
from
our
reserve
fund,
also
known
as
the
fund
balance.
A
structurally
balanced
budget,
one
in
which
expenses
do
not
exceed
revenue,
is
essential
for
the
long-term
health
and
stability
of
our
school
district.
The
primary
reductions
in
the
FY14
budget
come
from
cuts
to
central
office
departments.
Reductions
in
the
central
office
had
to
be
examined
critically
to
understand
the
impact
on
students,
schools
and
families.
Direct
allocations
to
central
office
departments
decreased
by
$19.7
million
while
direct
allocations
to
schools
increased
by
$2.9
million.
Department
allocations
to
schools
increased
by
$5.9
million
and
department
allocations
providing
direct
services
to
students
and
schools
increased
by
$865,000.
For
comparison,
in
FY13,
55.95
percent
of
the
budget
was
in
direct
allocations
to
schools;
in
FY14,
57.85
percent
of
the
budget
is
in
direct
allocations
to
schools.
Even
so,
individual
schools
faced
real
reductions
and
had
to
make
hard
choices.
These
reductions
are
primarily
a
result
of
three
variables:
funding
being
spread
across
more
students,
resulting
in
a
lower
funding
amount
per
pupil;
a
$1.2
million
decrease
in
Title
I
funding,
resulting
in
a
lower
funding
amount
per
pupil;
and
shifts
in
enrollment
and
program
placement
that
create
a
change
in
the
distribution
of
resources.
While
our
work
to
structurally
balance
the
FY14
budget
provides
us
with
a
strong
foundation
for
future
years,
our
budget
proposal
contains
some
risk.
We
will
be
in
contract
negotiations;
as
a
result,
labor
cost
projections
may
change.
In
addition,
we
made
serious
cuts
in
some
central
office
budgets
that
will
be
challenging
to
implement.
We
are
already
looking
ahead
to
budget
planning
for
next
fiscal
year
even
as
we
present
the
FY14
budget
to
the
Minneapolis
Board
of
Education
for
approval.
Achieving
a
structurally
balanced
budget,
we
are
better
positioned
for
the
next
budget
cycle.
We
have
formed
a
Citizens
Budget
Advisory
to
help
inform
the
next
cycle
and
we
look
forward
to
continuing
to
work
with
our
schools,
departments,
community
members
and
stakeholders
to
support
student
achievement
through
stable
funding
systems.
Respectfully,
Robert
Doty
Chief
Financial
Officer
District
Overview
Minneapolis
Public
Schools
promises
an
inspirational
education
experience
in
a
safe,
welcoming
environment
for
all
diverse
learners
to
acquire
the
tools
and
skills
necessary
to
confidently
engage
in
the
global
community.
Our
Mission:
To
ensure
that
all
students
learn.
We
support
their
growth
into
knowledgeable,
skilled
and
confident
citizens
capable
of
succeeding
in
their
work,
personal
and
family
lives
into
the
21st
century.
Our
Vision:
Every
child
college
and
career
ready.
Our
Students
Minneapolis
Public
Schools
(MPS)
is
a
major
urban
school
district
with
a
diverse
and
complex
body
of
students.
Our
diverse
community
is
one
of
our
greatest
assets.
We
work
to
support
over
34,000
students
and
their
families
from
around
the
world
who
call
Minneapolis
home.
We
believe
that
our
urban
educational
experience
prepares
students
to
become
active,
continuously
learning
and
contributing
global
citizens.
We
are
committed
to
assuring
that
every
student
graduates
college
and
career
ready.
The
state
of
Minnesota
uses
a
weighted
student
formula
for
enrollment-based
revenue
streams,
providing
different
funding
for
students
at
different
grade
levels.
The
current
weights
are:
Kindergarten
=
0.612
Grades
1-3
=
1.115
Grades
4-6
=
1.06
Grades
7-12
=
1.3
Enrollment-based
revenue
streams
are
based
on
a
formula
using
Weighted
Average
Daily
Membership.
The
school
district
reports
how
many
students
at
each
grade
level
are
enrolled
each
day.
Our
revenue
is
based
on
the
weighted
average.
The
state
uses
an
adjusted
marginal
cost
pupil
unit
(AMCPU)
formula
to
soften
the
impact
of
declining
enrollment.
MPS
enrollment
is
projected
to
increase
every
year
for
the
next
ten
years,
resulting
in
increased
revenue
from
enrollment
based
sources.
Enrollment
projections
are
based
on
birth
rate
in
the
city
of
Minneapolis
and
historical
MPS
enrollment
trends.
MPS
is
currently
reviewing
its
model
for
developing
and
using
enrollment
projections
to
ensure
that
the
Board
of
Education
and
District
leadership
have
the
most
accurate
information
possible
for
planning.
Ten
Year
Enrollment
Projections
MINNEAPOLIS
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Kindergarten
3449
3402
3381
3311
3282
3309
3309
3309
3309
3309
3309
Grade 1
3201
3324
3278
3258
3191
3163
3189
3189
3189
3189
3189
Grade 2
3060
3117
3236
3192
3172
3106
3079
3105
3105
3105
3105
Grade 3
2999
2988
3043
3160
3117
3097
3033
3007
3032
3032
3032
Grade 4
2680
2958
2947
3001
3116
3074
3055
2992
2966
2990
2990
Grade 5
2594
2593
2862
2852
2904
3015
2974
2956
2895
2869
2893
Grade 6
2440
2469
2468
2724
2714
2764
2870
2831
2813
2755
2731
Grade 7
2361
2405
2433
2433
2685
2675
2724
2829
2790
2773
2716
Grade 8
2192
2329
2372
2401
2400
2649
2639
2688
2791
2753
2736
Grade 9
2164
2273
2416
2461
2490
2489
2747
2737
2788
2894
2855
Grade 10
2131
2102
2209
2347
2391
2419
2418
2669
2659
2708
2812
Grade 11
1938
1991
1964
2064
2193
2234
2260
2259
2494
2485
2530
Grade 12
2259
2197
2258
2227
2340
2486
2533
2563
2562
2827
2817
Total-Graph Below
33468
34148
34868
35430
35994
36481
36831
37132
37390
37688
37713
680
719
562
564
487
350
301
258
298
25
2.03%
2.11%
1.61%
1.59%
1.35%
0.96%
0.82%
0.70%
0.80%
0.07%
Change
%
Change
Projected
Enrollment
39000
38000
37000
36000
35000
34000
33000
32000
31000
MPS
has
a
greater
concentration
of
students
eligible
for
free/reduced
priced
meals,
students
receiving
Special
Education
services
and
English
Learners
than
the
state
as
a
whole.
These
students
generate
additional
revenue
so
that
MPS
may
support
them
with
the
additional
services
they
need.
7
MPS
Minnesota
65.5%
37.2%
18.7%
14.9%
7.7%
English Learners
SpecEd
67.0%
25.00%
66.0%
20.00%
65.0%
15.00%
64.0%
10.00%
63.0%
1/1/2012
1/1/2011
1/1/2010
1/1/2009
1/1/2008
1/1/2007
1/1/2006
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
0.00%
2001
61.0%
1/1/2005
5.00%
62.0%
1/1/2004
68.0%
1/1/2003
69.0%
23%
% ELL
20%
15%
10%
0%
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
5%
Our
Facilities
Resources
that
support
the
academic
growth
of
our
students
and
staff
include
the
facilities
that
foster
educational
and
professional
growth.
MPS
owns
and
operates
77
sites
comprising
8.4
million
square
feet
in
FY14.
50
elementary
schools
10
middle
schools
7
high
schools
2
other
academic
sites
8
non-academic
sites
Thirteen
currently
closed
sites
total
approximately
1,076,000
square
feet.
Howe
will
reopen
in
August
2013.
Four
sites
are
leased
and
generating
revenue:
Franklin,
Hamilton,
Tuttle
and
Lincoln.
Seven
sites
are
closed
and
vacant:
Cooper,
Gordon,
and
ESC
at
807,
Northrop,
Shingle
Creek,
Webster,
Willard.
MPS
has
sold
four
sites
in
the
last
four
years:
Northrop
807
Broadway
October
December
February
March
June
October-
November
The
School
District
submits
a
three
year
Capital
Plan
to
the
Minnesota
Department
of
Education.
The
Capital
plan
determines
the
funds
needed
for
the
Capital
Services
portion
of
the
levy
and
the
amount
of
bonds
the
School
District
will
need
to
issue.
The
School
District
updates
its
enrollment,
revenue
and
expense
projections
for
the
following
year.
The
Board
certifies
the
property
tax
levy.
The
levy
consists
of
revenue
for
the
General
Fund,
Community
Services,
the
Capital
Fund
and
Debt
Service.
The
district
must
consider
the
priority
needs
in
each
of
these
four
areas,
the
impact
of
decisions
on
future
years;
and
the
property
tax
burden
on
the
taxpayers
of
Minneapolis.
The
debt
service
portion
of
the
levy
is
determined
by
the
amount
of
bonds
the
district
has
issued.
Most
bonds
require
15
years
of
debt
service.
Debt
service
issued
on
bonds
sold
in
the
fall
typically
begins
in
the
following
fiscal
year.
The
needs
in
these
areas
must
be
balanced
with
the
need
for
general
fund
revenue
for
the
core
work
of
schools.
The
School
District
determines
its
preliminary
budget
for
the
following
year.
In
budget
years
for
State
Government,
including
Spring
2013,
the
preliminary
budget
is
based
on
state
allocation
projections.
Allocations
must
be
made
before
the
State
Government
has
completed
its
work
so
that
schools
and
departments
can
make
program
and
staffing
decisions
in
a
timely
manner.
The
School
District
makes
allocations
to
schools
and
departments.
Schools
and
departments
determine
their
budgets
within
the
parameters
provided
by
the
funding
sources
and
the
district.
The
School
District
adjusts
its
budget
to
reflect
State
Government
action.
The
School
Board
adopts
the
final
budget.
The
School
District
sells
the
bonds
that
were
agreed
upon
as
part
of
the
previous
Mays
Capital
Plan
and
the
levy
certification
process.
Enrollment
will
increase
by
680
students.
A
detailed
description
of
grade
by
grade
changes
can
be
found
on
page
7.
A
5
percent
decrease
in
federal
funding.
Basic
formula
will
increase
by
$78
per
pupil,
from
$5224
to
$5302.
10
Expenditure
Assumptions
The
amount
budgeted
for
the
average
teacher
salary
remained
$66,412.
As
enrollment
stabilizes
and
senior
teachers
retire,
the
average
length
of
teachers
years
of
service
has
decreased
and
the
average
salary
should
remain
relatively
flat.
Actual
salaries
were
budgeted
for
positions
and
Minneapolis
Association
of
Administrators
and
Consultants
(MAAC),
Minneapolis
Associations
of
Confidential
Administrators
(MACA),
and
Executive
Leadership
Team
(ELT)
contracts.
Average
salaries
were
used
for
all
other
positions.
Risks
Retirements
and
new
hires
may
not
be
enough
to
hold
the
average
teacher
salary
constant.
Labor
contracts
have
not
been
settled
and
therefore
labor
costs
are
uncertain
and
likely
to
increase.
Department
budgets
are
planned
based
on
history
and
projected
changes.
Factors
outside
the
school
districts
control
will
impact
actual
expenditures
(i.e.
weather
and
fuel
costs
impact
utility
costs).
We
have
not
received
our
Federal
Title
allocations
and
they
may
differ.
Some
department
budgets
assume
restructuring
that
will
require
negotiated
changes
in
contracts
to
implement.
Utilities
are
budgeted
under
projected
costs
because
projections
have
been
higher
than
actuals
for
the
past
several
years.
Investments in infrastructure and support systems to assure effective and efficient operations:
Data
systems.
Building
instructional
leadership
capacity.
Integration
will
be
used
to
fund
evaluation
of
programs
to
determine
which
programs
are
making
the
greatest
contribution
toward
achieving
our
goals.
11
Contingency
and
Staff
Adjustment
One
million
dollars
is
being
set
aside
to
make
targeted
allocations
to
schools
once
needs
are
assessed
in
the
fall.
Two
million
dollars
is
reserved
to
make
adjustments
to
school
staffing
based
on
student
enrollment
in
the
fall.
There
is
also
$130,000
set
aside
to
address
mental
health
issues
at
sites
in
collaboration
with
Hennepin
County.
Fund
Balance
The
district
is
pleased
to
have
a
balanced
budget
that
does
not
rely
on
fund
balance
for
the
first
time
in
several
years.
A
fund
balance
allows
the
school
district
to
manage
risk
and
to
respond
to
unforeseen
circumstances
without
having
to
borrow
money.
We
assess
risk
to
determine
the
fund
balance
MPS
needs.
If
the
fund
balance
is
too
large,
we
might
be
unduly
restricting
services
for
todays
students.
If
the
fund
balance
is
too
small,
we
will
not
be
able
to
manage
risks.
In
general,
the
more
risk
a
school
district
faces
the
larger
its
fund
balance
should
be.
Examples
of
current
risks
are:
Cuts
in
state
aid;
State
aid
funding
shifts;
Contract
settlements;
or
Unusually
cold
winter
with
higher
than
predicted
utilities
costs.
The
fund
balance
can
grow
in
two
ways:
1)
The
school
district
may
plan
to
increase
the
fund
balance
when
it
is
too
low;
2)
the
fund
balance
also
grows
if
revenues
exceed
expenses.
In
recent
years,
MPS
budgeted
expenditures
have
been
higher
than
actual
expenditures.
Several
factors
can
contribute
to
this
type
of
variance,
including
changes
in
revenue
and
expenditure
for
grants
and
inaccurate
projections
for
average
salaries
and
benefits.
Some
funds
are
reserved
by
law
in
the
fund
balance
and
can
only
be
used
for
specified
purposes.
The
school
district
assigns
some
funds
for
specific
projects
or
services.
MPS
policy
states
that
the
general
fund
unassigned/unreserved
fund
balance
must
be
at
least
8
percent
of
budgeted
expenses,
with
an
annual
review
to
assess
risk
and
increase
the
targeted
level
of
fund
balance,
if
appropriate.
Using
2009
data,
a
comparison
of
20
districts
with
risks
comparable
to
MPS
showed
that
the
average
fund
balance
was
16
percent
and
mean
was
15
percent.
Financial
experts
recommend
a
fund
balance
between
8
percent
and
15
percent
depending
on
the
amount
of
risk.
A
fund
balance
of
12
percent
provides
about
six
weeks
of
operating
expenses.
The
school
district
projects
that
it
will
have
a
balance
of
$63.0
million
in
the
unassigned
General
Fund
for
risk
management.
This
will
be
12
percent
of
the
school
districts
budgeted
expenses.
12
Forecasted
FY
13
Fund
Balance
Change
Transfer
July
1,
2013
Projected
Fund
Balance
FY
2014
Revenues
FY
2014
Expenditures
General Fund
$128,696,003
($16,700,000)
($26,104,494)
$85,891,509
$524,944,868
$524,944,868
$85,891,509
Food Service
$4,234,725
($1,533,454)
$2,701,271
$18,570,726
-
$19,225,145
$2,046,852
Community
Service
$2,662,561
$993,258
$3,655,819
$23,793,028
-
$24,524,971
$2,923,876
Capital Projects
$26,787,244
$4,907,192
$26,104,494
$57,798,930
$67,500,000
$55,000,000
$70,298,930
Debt Service
$28,649,043
$5,187,928
$33,836,971
$73,839,927
$95,650,123
$12,026,775
$191,029,576
($7,145,076)
$183,884,500
$708,648,549
$719,345,107
$173,187,942
Capital
Projects
40%
Community
Service
2%
General
Fund
50%
Food
Service
1%
13
2013-14
Budget:
All
Funds
Summary
FY
2014
Revenues
FY
2014
Expenditures
General Fund
July
1,
2013,
Projected
Fund
Balance
$85,891,509
$524,944,868
$524,944,868
Food Service
$2,701,271
$18,570,726
$19,225,145
$2,046,852
Community Service
$3,655,819
$23,793,028
$24,524,971
$2,923,876
Capital Projects
$57,798,930
$67,500,000
$55,000,000
$70,298,930
Debt Service
$ 33,836,971
$73,839,927
$95,650,123
$12,026,775
$183,884,500
$708,648,549
$719,345,107
$173,187,942
Capital
Projects
40%
Community
Service
2%
General
Fund
50%
Food
Service
1%
14
General
Fund
The
general
fund
is
the
primary
operating
fund
of
the
school
district.
Major
sources
of
revenue
include
property
taxes,
miscellaneous
local
revenues
and
state
aid.
Expenditures
include
expenses
of
the
school
district
such
as
salaries,
supplies/materials,
contractual
services,
utilities,
transportation
and
other
operating
expenses.
Expenditures
are
accounted
for
by
programs
related
to
administration,
instruction,
instructional
support,
maintenance,
student
support,
transportation
and
facility/operating
costs.
Grant
funds
are
also
included
within
the
general
fund.
These
numbers
account
for
the
revenue
and
expenditure
activities
related
to
specific
grants
and
projects
funded
through
federal
and
state
sources
or
other
outside
agencies.
These
numbers
also
include
Elementary
and
Secondary
Education
Act
(ESEA),
formerly
called
No
Child
Left
Behind
(NCLB),
as
well
as
federal
special
education
dollars.
*
Beginning
Fund
Balance
Forecasted
FY
2013
Budgeted
FY
2014
$ 129,022,584
$ 128,696,003
$ 85,891,509
$502,036,712
$518,300,000
$524,944,868
Total Revenue
$ 631,059,296
$ 646,996,003
$ 610,836,377
Annual Expenditures
$ 502,363,293
$535,000,000
$524,944,868
Annual Revenue
$ 128,696,003
-$26,104,494
$
85,891,509
-
$
85,891,509
* Beginning and ending fund balances include unrestricted and restricted dollars.
Restricted
Reserves
Unreserved/Unrestricted
Fund
Balance
$ 65,175,098
$ 21,691,509
$ 22,891,509
$ 63,520,905
$64,200,000
$ 63,000,000
The
transfer
moves
the
general
fund
balance
to
capital
services
(fund
6)
to
pay
for
capital
improvements
as
part
of
the
already
approved
Planning
for
Changing
Enrollment
plan.
15
16
General
Fund:
Revenue
Details
Revenue
Details
Local
Property
Taxes
Misc.
State
Aids
Basic
Formula
Compensatory
ELL
Special
Education
Other
Federal
Transfers
Total
Revenue
Actual
FY
2011
Actual
FY
2012
Forecasted
FY
2013
Budgeted
FY
2014
$
101,983,972
$25,270,000
$
91,907,674
$
25,329,569
$
102,081,427
$23,355,350
$
100,130,963
$25,893,450
$
189,128,736
$50,318,035
$4,687,200
$55,359,373
$31,384,633
$
70,606,258
-
$
528,738,207
$
190,091,714
$53,017,925
$
4,465,000
$
55,926,044
$29,971,738
$45,871,099
$5,455,949
$
502,036,712
$
195,329,539
$53,273,862
$4,465,000
$58,283,075
$31,702,411
$50,209,336
-
$
518,700,000
$
207,133,198
$55,187,170
$4,560,000
$60,395,564
$27,435,187
$44,209,336
-
$
524,944,868
ELL
1%
Federal
8%
Special
Education
12%
Compensatory
11%
Property
Taxes
19%
Misc.
5%
Basic
Formula
39%
17
$66,406,306
Integration Aid
$15,489,240
Compensatory Aid
$55,187,170
LEP
$4,560,000
Special Education
$60,395,564
Federal/Grants
$44,209,336
Extended Time
$10,168,164
Non-Categorical Revenue
$268,529,088
Total
Revenue
$524,944,868
Extended
Time
2%
LEP
1%
Special
Education
11%
Federal/Grants
8%
18
19
20
Relationship
of
School
and
Department
Budgets
in
General
Fund
Percent
of
FY
13
Percent
of
FY
14
FY
13
Budget
FY
14
Budget
Delta
Budget
Budget
Revenue
518,700,000
524,944,868
6,244,868
General
Fund
Budgeted
Expenses
Direct
allocations
to
Percent
of
FY
13
Percent
of
FY
14
FY
13
Budget
FY
14
Budget
Delta
schools
Budget
Budget
Base
costs
271,610,993
274,433,755
2,822,762
Grants
29,143,094
29,256,277
113,183
Total
Direct
Allocations
300,754,087
303,690,032
2,935,945
55.95%
57.85%
to
Schools
Department
Allocations
assigned
to
specific
schools
(preliminary)
-
Base
costs
70,672,963
76,569,789
5,896,826
Grants
-
-
-
Total
Department
Allocations
assigned
to
specific
schools
Department
Allocations
with
Direct
Service
to
Schools
and
Students:
Base
costs
Grants
Total
Department
Allocations
with
Direct
Service
to
Schools
and
Students:
Total
Allocation
to
Schools
Direct
allocations
to
departments
Base
costs
Grants
MERF
Total
Direct
Allocations
to
Departments
Future
Allocations
General
Fund
Expense
Total
Remaining
70,672,963
76,569,789
5,896,826
13.15%
14.59%
32,032,528
32,897,361
864,833
32,032,528
32,897,361
864,833
5.96%
6.27%
403,459,578
413,157,182
9,697,604
75.05%
78.70%
84,437,340
25,187,075
6,200,000
64,137,234
28,234,630
6,200,000
(20,300,106)
3,047,555
0
115,824,415
98,571,864
(17,252,551)
21.55%
18.78%
18,293,166
13,215,822
(5,077,344)
3.40%
2.52%
537,577,159
524,944,868
(12,632,291)
100.00%
100.00%
(18,877,159)
-
assigned
to
schools
$2,000,000
Staff
Adjustment
Targeted
to
$1,000,000
schools
$13,612,731
Engineers
$22,317,794
Transportation
$4,420,000
go
to
passes
$8,320,000
utilities
$2,100,000
athletics
18,877,159
$201,236
Family
engagement
liaisons
service
to
schools
$520,000
CPEO
$22,119,404
$200,000
$688,557
$9,168,164
21
$14,519,668
principals
$2,639,292
Nurses
Teaching
&
$1,000,000
Learning
$440,000
college
career
ctr
$1,518,346
IT
techs
$2,000,000
IT
equip
to
schools
$681,958
On-line
learning
Departments
$872,820
Legal
Office
$10,000,000
Information
Technology
Communications
Superintendent's
Office
ELL
Department
Associate
Superintendent's
Office
Facilities
MERF
payment
other
departments
22
Definition
Administration
District
Support
Services
Regular Education
Vocational
Education
Special Education
Instructional
Support
Pupil Support
Examples
Post-employment
benefits
Insurance
23
Actual FY 2011
Actual FY 2012
Forecasted FY 2013
Budgeted FY 2014
Administration
$11,404,329
$12,457,641
$14,007,864
$13,960,725
Support Services
$14,398,257
$18,641,716
$28,059,766
$28,875,259
$240,484,358
$232,221,437
$241,949,898
$245,873,024
$4,057,541
$4,385,961
$5,558,112
$4,223,905
$108,344,755
$106,454,998
$104,000,492
$105,638,522
Instructional Support
$33,832,924
$38,673,552
$42,343,429
$38,775,275
Pupil Support
$47,387,600
$46,094,732
$60,867,422
$49,484,802
Sites Buildings
$34,269,442
$30,585,183
$34,020,176
$31,394,356
$608,770
$526,232
$6,770,000
$6,719,000
$9,207,385
$12,321,841
$503,995,361
$502,363,293
$537,577,159
$524,944,868
Regular
Education
Vocational
Education
Special
Education
Sites
Buildings
6%
Instructional
Support
7%
Pupil
Support
9%
Regular
Education
47%
Special
Education
20%
Vocational
Education
1%
24
Actual
FY
2012
Forecasted
FY
2013
Budgeted
FY
2014
$410,499,322
$411,262,914
$436,893,156
$426,657,705
Purchase Services
$71,116,037
$66,405,382
$68,877,117
$65,428,380
$11,477,821
$11,905,957
$12,348,038
$11,663,499
Equipment
$9,207,385
$10,323,268
$16,799,928
$15,795,935
Other
$1,694,796
$2,465,772
$2,658,920
$5,399,349
$503,995,361
$502,363,293
$537,577,159
$524,944,868
Total
Actual
FY
2011
25
Referendum
2013-2014
MPS
is
committed
to
using
referendum
funds
to
manage
class
size,
support
early
childhood
literacy,
math
and
science,
fund
textbooks
and
technology,
and
increase
rigor,
effective
instruction
and
best
practices.
Class
Size
$43,273,800
$4,623,638
1,146,848
All-Day Kindergarten
$783,001
$669,900
$747,705
Reading Specialists
$2,349,000
Secondary Programs
$201,902
$87,000
Math Specialists
$1,305,000
Math Specialists
$2,175,000
Literacy Specialists
$174,000
Material Management
$50,000
$705,000
Curriculum Materials
$880,000
$502,000
GEMS/GISE/STEM Programs
$179,000
Online Learning
$681,958
Instructional Technology
$2,775,554
Mentors
$3,096,000
Total
$66,406,306
26
$50,000
$103,000
$2,042,040
$1,500,000
$685,482
Communications
Supports
efforts
to
market
strengths
of
racially
identifiable
schools,
improve
marketing
of
magnet
schools
and
rebrand
Minneapolis
Public
Schools
using
culturally
responsive
media
strategies.
$300,000
$225,000
$490,000
$90,000
$261,000
27
Go-To
Passes
Provides
school
accessibility
to
students
who
live
outside
of
the
walk
zone
of
their
school
or
live
within
the
walk
zone
but
qualify
for
free
or
reduced
lunch.
Learning
Works
at
Blake
Offers
a
challenging
academic
enrichment
program
to
a
representative
group
of
motivated,
high
potential
middle
school
students.
Magnet
Transportation
Minnesota
Urban
Debate
League
Empowers
students
to
become
engaged
learners,
critical
thinkers,
and
active
citizens
who
are
effective
advocates
for
themselves
and
their
communities.
Office
of
Equity
&
Diversity
$320,000
$25,000
$2,600,000
$150,000
Supports
inter-
and
intra-district
equity,
diversity,
and
inclusion
through
program
development,
resource
support,
and
community
partnerships.
Office
of
New
Schools
$1,113,718
Supports
year-long
equity
training,
modeling
of
best
practices,
and
diverse
staff
recruitment
by
partnering
with
portfolio
schools
to
grow
our
own
and
strengthen
racially
identifiable
schools
with
culturally
dexterous
teaching
staff.
Office
of
Research,
Evaluation,
&
Assessment
$600,000
Supports
the
evaluation
needs
of
the
integration
plan
through
1.0
FTE
position.
The
program
evaluation
position
supports
accountability
for
funders
and
programs
by
allowing
for
data-based
decision
making
in
the
allocation
of
resources.
Project
Success
$100,000
$225,000
Facilitates
measurable
gains
for
girls
and
boys
in
the
areas
of
science
and
mathematics
with
emphasis
on
underrepresented
ethnic
groups
and
free
and
reduced
lunch
students.
Family
&
Community
Engagement/
Student
Enrollment
Supports
efforts
to
engage
families
in
culturally
responsive
ways
through
Connecting
Parents
to
Educational
Opportunities
(CPEO)
and
family-
and
community-centered
outreach
initiatives.
West
Metro
Education
Program
Integration
Tuition
Provides
support
for
student
participation
in
West
Metro
Education
Program
schools
and
programming.
West
Metro
Education
Program
Professional
Development
Provides
support
for
adult
participation
in
West
Metro
Education
Program
professional
development
and
programming.
North
High
School
ISA
Contract
TOTAL
$419,000
$595,101
$3,405,099
$14,800
$175,000
$15,489,240
28
$884,636
14,239,976
250,000
215,674
520,000
3,765,162
165,000
800,000
1,500,000
1,521,319
1,188,750
$25,050,517
29
Community
Services
The
community
services
fund
is
used
to
account
for
services
provided
for
learning
and
involvement
opportunities
for
lifelong
learners
of
all
ages,
including
Minneapolis
residents.
Community
services
funds
are
intended
to
provide
K-12
students
the
opportunity
to
utilize
educational
facilities
and
programs
during
non-
school
hours,
including
the
summer
months.
Fees
may
be
charged
for
these
programs.
Community
services
revenue
may
also
be
used
for
educational
programming
serving
adults
with
disabilities,
school-age
care,
Adult
Basic
Education
(ABE),
school
readiness
and
Early
Childhood
Family
Education
(ECFE).
The
community
education
grant
fund
is
also
part
of
the
community
services
fund
and
is
used
to
account
for
the
revenues
and
expenditures
for
activities
related
to
certain
grants
and
projects
funded
through
state
or
other
local
outside
agencies.
Included
within
these
numbers
are
the
resources
designated
for
non-public
education.
Actual
FY
2011
Actual
FY
2012
Forecasted
FY
2013
Budgeted
FY
2014
$4,174,352
$3,365,471
$2,662,561
$3,655,819
Annual Revenue
$24,187,552
$23,734,553
$25,736,743
$23,793,028
Total Revenue
$28,361,904
$27,100,024
$28,399,304
$27,448,847
Annual Expenditures
$24,996,433
$24,437,463
$24,743,485
$24,524,971
$3,365,471
$2,662,561
$ 3,655,819
$2,923,876
Revenues
Actual
FY
2011
Actual
FY
2012
Forecasted
FY
2013
Budgeted
FY
2014
Local
$14,765,871
$13,437,510
$12,305,539
$12,260,959
State
$7,555,200
$8,848,709
$9,072,655
$9,286,206
Federal
$1,866,481
$1,448,334
4,358,549
2,245,863
Total Revenues
$24,187,552
$23,734,553
$25,736,743
$23,793,028
Expenditures
Actual
FY
2011
Actual
FY
2012
Forecasted
FY
2012
Budgeted
FY
2013
$19,161,352
$19,421,044
$20,228,583
$19,305,297
Purchase Services
$4,025,662
$3,719,615
3,333,192
$4,190,893
$1,354,015
$1,084,811
1,063,165
$899,610
Equipment
$357,683
$168,402
105,182
$114,552
Other
$97,721
$43,591
13,363
$14,619
Total Expenditures
$24,996,433
$24,437,463
$24,743,485
$24,524,971
30
Food
Services
The
food
service
fund
is
a
self-sustaining
enterprise
in
which
revenue
and
expenses
are
balanced
over
time.
It
is
used
to
record
all
financial
activities
of
the
school
districts
food
service
program.
Food
service
includes
all
planning,
preparation
and
serving
of
meals
and
snacks
in
connection
with
school
and
community
service
activities.
Eighty-five
percent
of
Food
Service
Fund
revenues
primarily
come
from
federal
sources.
Food
service
revenue
may
only
be
used
for
food
service
programs.
All
expenditures
related
to
meal
preparation
must
be
recorded
in
the
food
service
fund.
The
majority
of
expenditures
consist
of
labor
and
food
costs
(84
percent).
Purchased
services,
supplies
and
equipment
account
for
16
percent
of
the
funds
expenditures.
Eligible
expenditures
include
application
processing,
meal
accountability,
food
preparation,
meal
service
and
kitchen
custodial
service,
according
to
Minn.
Stat.
124D.111,
subd.
3.
Capital
expenditures
may
be
made
from
the
food
service
fund
only
if
the
funds
year-end
restricted
balance
is
greater
than
the
cost
of
the
equipment
to
be
purchased
and
if
prior
approval
has
been
obtained
from
the
Minnesota
Department
of
Educations
Nutrition
Section,
according
to
Minn
Stat.
124D.111,
subd.
3.
Beginning
Fund
Balance
Actual FY 2011
Actual FY 2012
Forecasted FY 2013
Budgeted FY 2014
$4,724,804
$3,701,306
$4,234,725
$2,701,271
Annual Revenue
$14,659,158
$15,670,787
$17,611,767
$18,570,726
Total Revenue
$19,383,962
$19,372,093
$21,846,492
$21,271,997
Annual Expenditures
$15,682,656
$15,137,368
$19,145,221
$19,225,145
$3,701,306
$4,234,725
$2,701,271
$2,046,852
Actual
FY
2011
Actual
FY
2012
Revenues
Federal
(Meal
Payments)
State
Federal
Other
Total
Revenues
Forecasted
FY
2013
Budgeted
FY
2014
$1,348,056
$1,306,988
$1,516,049
$2,082,699
$660,922
$632,486
$712,394
747,063
$12,609,951
$13,727,212
$15,383,324
15,128,312
$40,229
$4,101
$14,659,158
$15,670,787
$17,611,767
$17,958,074
Actual
FY
2012
Forecasted
FY
2013
Budgeted
FY
2014
Expenditures
Actual
FY
2011
$5,853,119
$5,838,879
$6,861,637
$6,697,681
Purchase Services
$1,153,195
$908,253
$844,700
1,076,500
$7,145,943
$7,238,771
$9,833,384
8,776,527
Equipment
$1,520,216
$1,136,047
$1,600,000
1,500,000
$10,182
$15,418
$5,500
500
$15,682,655
$15,137,368
$19,145,221
$18,051,208
Other
Total
Expenditures
31
Capital
Projects
The
capital
projects
fund
is
used
to
record
all
operations
of
the
school
districts
building
construction
program,
which
is
funded
by
the
sale
of
bonds
or
the
alternative
facilities
bonding/pay-as-you-go
levy
program.
At
Minneapolis
Public
Schools,
construction
is
defined
as
new
construction,
remodel,
capital
renewal,
capital
maintenance,
preventative
maintenance
and
repair.
Revenue
sources
in
the
capital
fund
for
fiscal
year
2014
are
comprised
of
project
funding
from:
Active
projects
funded
from
fund
balance
carryover
from
prior
general
obligation
bond
sales
New
projects
funded
from
the
fall
2013
anticipated
general
obligation
bond
sale
Active
FY13
projects
funded
from
the
December
2012
Alternative
Facilities
bond
sale
FY14
Projects
funded
by
annual
pay-as-you-go
Alternative
Facilities
levy
proceeds
(pay
2013)
New
FY14
projects
funded
from
the
December
2013
Alternative
Facilities
bond
sale
Fund
balance
to
cover
construction
completion;
included
is
funding
for
the
reopening
of
Howe,
additions
at
Lake
Nokomis-Keewaydin
and
Lake
Harriet-Lower
and
the
remodel
of
Pratt.
View
the
list
of
planned
capital
projects.
Capital/Construction
Fund
Actual FY 2011
Actual FY 2012
Forecasted 2013
Budget FY 2014
$20,084,183
$80,554,323
$100,638,506
$44,378,072
$56,260,434
$56,260,434
$30,781,249
$87,041,683
$60,254,436
$26,787,247
$26,787,247
$113,269,169
$140,056,416
$82,257,486
$57,798,930
$57,798,930
$67,500,000
$125,298,930
$55,000,000
$70,298,930
$14,698,941
$14,233,217
$1,310,593
$4,971,017
$65,855,382
$80,554,323
$16,548,032
$30,781,249
$111,958,576
$113,269,169
$62,528,983
$67,500,000
$11,471,508
$6,884,686
$3,393,767
$22,624,121
$3,990
$44,378,072
$12,011,613
$10,400,870
$3,825,852
$34,012,075
$4,026
$60,254,436
$12,436,277
$17,380,952
$2,928,046
$49,495,111
$17,100
$82,257,486
$13,361,494
$5,803,600
$3,019,000
$32,805,206
$10,700
$55,000,000
32
Debt
Service
MPS
policy
places
two
limits
on
school
district
debt:
1. 70
percent
of
debt
should
be
repaid
within
10
years.
2. Total
school
district
annual
debt
payment
shall
not
exceed
15
percent
of
total
operating
revenue.
Refinancing
shall
not
be
included
in
the
15
percent
calculation.
MPS
currently
owes
$413,406,000.
The
school
district
will
have
repaid
69.8
percent
by
2019
(seven
years)
and
74.3
percent
by
2020
(eight
years).
Debt
payments,
less
refinancing,
are
11
percent
of
total
operating
revenue.
Beginning
Fund
Balance
Annual
Revenue
Annual
Expenditures
Ending
Fund
Balance
Revenues
Local
State
Federal
Bond
Proceeds
Total
Revenues
Expenditures
Debt
Principal
&
Interest
Debt
Refunding
Other
Total
Expenditures
Actual
FY
2011
$29,522,713
$78,509,465
$68,981,561
$39,050,617
Actual
FY
2012
$39,050,617
$64,232,088
$74,633,662
$28,649,043
Forecasted
FY
2013
$28,649,043
$97,213,628
$92,025,700
$33,836,971
Estimated
FY
2014
$33,836,971
$73,839,927
$95,650,123
$12,026,775
$47,111,703
$12,411,346
-
$18,986,416
$78,509,465
$49,451,713
$12,559,484
$2,220,891
-
$64,232,088
$47,796,668
$9,450,182
$1,476,229
$38,490,549
$97,213,628
$62,499,927
$11,340,000
-
-
$73,839,927
$68,803,283
-
$178,278
$68,981,561
$74,633,662
-
-
$74,633,662
$70,480,700
$21,545,000
-
$92,025,700
$68,920,123
$26,630,000
$100,000
$95,650,123
33
Minimum
Debt
Payment
Schedule
Year
Ending
General Obligations
Certificates of Participation
Bonds Payable
Payable
June 30,2013
Principal
Interest
Principal
63,805,000
9,191,325
2015
25,215,000
6,466,074
2016
25,706,000
5,582,060
2017
18,575,000
4,814,813
2018
14,345,000
4,152,335
2019
11,095,000
3,660,750
2020
11,460,000
3,293,247
2021
10,150,000
2,908,050
2022
10,045,000
2,586,454
2023
6,365,000
2,259,170
2024
4,290,000
2,049,435
2025
2,550,000
1,917,280
2026
43,855,000
1,170,076
2027
2,680,000
418,094
2028
1,915,000
347,731
2029
1,895,000
302,250
2030
1,955,000
245,400
2031
2,015,000
186,750
2032
2,075,000
126,300
2033
2,135,000
64,050
2034
2035
2036
2014
2037
Interest
18,000,000
18,645,000
17,900,000
18,540,000
15,445,000
14,790,000
9,020,000
6,340,000
3,470,000
3,595,000
1,605,000
1,660,000
1,720,000
1,785,000
1,850,000
1,920,000
2,000,000
1,975,000
2,050,000
2,120,000
2,200,000
2,280,000
2,365,000
6,606,874
6,000,174
5,340,468
4,658,793
3,905,543
3,261,223
2,601,253
2,197,430
1,927,130
1,786,405
1,634,525
1,538,225
1,438,625
1,335,425
1,219,400
1,099,150
974,350
844,350
715,975
582,725
444,925
301,925
153,725
Principal
Interest
81,805,000
43,860,000
43,606,000
37,115,000
29,790,000
25,885,000
20,480,000
16,490,000
13,515,000
9,960,000
5,895,000
4,210,000
45,575,000
4,465,000
3,765,000
3,815,000
3,955,000
3,990,000
4,125,000
4,255,000
2,200,000
2,280,000
2,365,000
Principal
&
Interest
15,798,199
9
7,603,199
$15,798,199
12,466,248
56,326,248
13,379,914
10,922,528
54,528,528
11,745,356
9,473,606
46,588,606
10,200,492
8,057,878
37,847,878
8,682,030
6,921,973
7,436,675
32,806,973
5,894,500
26,374,500
6,292,652
5,105,480
5,379,313
21,595,480
4,513,584
18,028,584
4,655,230
4,045,575
14,005,575
4,045,575
3,683,960
3,683,960
9,578,960
3,455,505
7,665,505
3,455,505
2,608,701
2,608,701
48,183,701
1,753,519
6,218,519
1,753,519
1,567,131
1,567,131
5,332,131
1,401,400
5,216,400
1,401,400
1,219,750
1,219,750
5,174,750
1,031,100
5,021,100
1,031,100
842,275
842,275
4,967,275
646,775
646,775
4,901,775
444,925
444,925
2,644,925
301,925
301,925
2,581,925
153,725
153,725
2,518,725
34
35