FY 16 Annual Budget (PDF)

Annual Budget

Operating Funds & Capital Funds

Fiscal Year 2015-2016
July 1, 2015 - June 30, 2016
Rockford Public Schools, District No. 205
Winnebago and Boone Counties, Illinois
501 7th Street, Rockford, Illinois 61104

www.rps205.com

BUDGET ADOPTED: June 23, 2015

ROCKFORD PUBLIC SCHOOL DISTRICT 205
FY 2016 ANNUAL
BUDGET BOOK
Table of Contents
TABLE OF CONTENTS…………………………………………………………………

i

LETTER OF SUBMITTAL………………………………………………………………

iv

INTRODUCTORY SECTION
Meritorious Budget Award……………………………………………………………………
District Overview .............................................................................................................
Mission Statement and Board Goals ………………………………………………………
Strategic Plan/Major Goals and Objectives………………………………………………..
FY 16 Major Initiatives and Budget Highlights…………………………………………….
Overview of 2015-2016 Annual Budget……………………………………………………
FY 16 Budget Development Calendar……………………………………………..
FY 16 Operating Funds Budget Assumptions……………………………………..
FY 16 Budget Summary by Fund……………………………………………………

2
3
4
5
6
13
16
17
19

ORGANIZATIONAL SECTION
Rockford Public Schools Report Card………………………………………………………
District Legal Authority………………………………………………………………………..
2015-2016 Board of Education………………………………………………………
School District Map……………………………………………………………………
Strategic Plan 2015-2020……….……………………………………………………………
Budgetary Control and Accounting Systems………………………………………………
System of Classifying Revenue and Expenditures……………………………………….
Basis of Accounting and Budgeting…………………………………………………………
District’s Financial Policies……………………………………………………………………

20
32
33
35
37
40
45
46
47

FINANCIAL SECTION
FY 16 Budget Assumptions………………………………………………………………….
63
Comparative Statement of Revenues and Expenditures by Fund………….………..…
68
FY 16 Annual Budget by Fund……………………………………………..…….…………. 69
Comparative Statement of Revenues and Expenditures - ALL FUND….….………..…
71
Comparative Statement of Revenues and Expenditures - CAPITAL FUNDS…..…..…
73
FY 16 Budget Summary – All Funds Consolidated……………………………………….
74
Equalized Assessed Value and Tax Comparison by Levy Year………………………… 80
FY 13 – FY 16 Budget Local Revenue Summary – All Funds Consolidated…………..
81
FY 13 – FY 16 Budget Flow Through Revenue Summary – All Funds Consolidated...
83
FY 13 – FY 16 Budget State Revenue Summary – All Funds Consolidated……… …… 84
FY 13 – FY 16 Budget Federal Revenue Summary – All Funds Consolidated……..…
85
i

ROCKFORD PUBLIC SCHOOL DISTRICT 205
FY 2016 ANNUAL
BUDGET BOOK
Table of Contents
FINANCIAL SECTION Continued
FY 13 – FY 16 Budget Appropriations by Function – All Funds Consolidated……. ..…..
FY 13 – FY 16 Budget Appropriations by Location – All Funds Consolidated…………
Comparative Staff Allocation Summary…………………………………………………….
Staff Allocation Summary – By Fund………………………………………………………..
FY 2016 Budget FTE, Total Salary & Benefits by Position Type…………………………
Comparative Statement of Revenues and Expenditures - OPERATING FUNDS…..….
FY 16 Budget Operating Funds Summary………………………………………………….
FY 16 Operating Funds – Budget Highlights……………………………………………….
Operating Funds – Fund Balance Summary……………………………………………….
Comparative Statement of Revenues and Expenditures – BY OPERATING FUND
Fund 10 – Education Fund……………………………………………………………
Fund 17 – Special Education Fund………………………………………………….
Fund 18 – Grants Fund………………………………………………………………..
Fund 19 – Food Service Fund………………………………………………………..
Fund 20 – Operations & Maintenance Fund………………………………………..
Fund 40 – Transportation Fund………………………………………………………
Fund 50/51 – Retirement Fund……………………………………………………….
Fund 70 – Working Cash Fund……………………………………………………….
Fund 80 – Tort Immunity Fund………………………………………………………..
Operating Funds Revenue Source Detail……………………………………………………
Operating Funds Expenditures Object Code Detail………………………………………..
Operating Funds – Appropriations Summary by Location………………………………..
Capital Funds Summary………………………………………………………………………
Comparative Statement of Revenues and Expenditures – BY CAPITAL FUND
Fund 30 – Debt Service Fund…………………………………………………………
Fund 60 – Capital Projects Fund……………………………………………………..
Fund 90 – Life Safety Fund……………………………………………………………
Facilities Plan Projects…………………………………………………………………………
Long – Term Financial Planning……………………………………………………………..
Illinois State Board of Education Budget Form 50-36……………………………………..

87
89
92
93
94
97
98
101
113
115
121
124
129
132
135
138
140
142
144
147
150
176
177
179
181
183
189
205

INFORMATIONAL SECTION
Organizational Chart…………………………………………………………………………..
Full-Time Equivalent (FTE) by Type ………………………………………………………...
Full-Time Equivalents by Fund………………………………………..………………………
2015 – 2015 Academic Calendar……………………………………………………………
Enrollment Projections 2015/2016 – 2019/2020..………………………………………….
Fall Housing Report Enrollment by Grade – Last Ten Years……………………..... …..
Enrollment by School Building – Last Five Years…………………………………………

238
261
262
266
267
270
271
ii

ROCKFORD PUBLIC SCHOOL DISTRICT 205
FY 2016 ANNUAL
BUDGET BOOK
Table of Contents

INFORMATIONAL SECTION Continued
Enrollment by Grade Compared to the State……………………………………………….
Student Characteristics………………………………………………………………………..
State of IL Standardized Test Summary …………………………………………………..
Demographic and Economic Statistics…………………………………………………….
Principal Employers………………………………………………………………………….
Assessed Value and Actual Value of Taxable Property…………………………………
Direct and Overlapping Property Tax Rates……………………………………………….
Property Tax Levies and Collections……………………………………………………….
EAV and Levy Impact on Homeowners (Multi Year) ………………..……………………
Legal Debt Margin…………………………………………………………………………….
Debt Service Schedules………………………………………………………………………
Instructional & Operational Spending Per Student……………………………………….
Net Position by Component – Government Wide…………………………………………
Fund Balances – Governmental Funds…………………………………………………….
PMA Financial Forecast Report 2016 – 2020………………………………………………
Strategic Plan 2015-2020, including Strategy Action Plans………………………………
Rockford Public School District Locations & Departments……………………………….
Glossary…………………………………………………………………………………………

273
274
275
276
277
278
279
280
281
282
283
289
290
291
292
375
424
426

iii

June 23, 2015
Rockford Board of Education
Rockford Public School District No. 205
501 7th Street
Rockford, IL 61104
Dear Board of Education:
We are pleased to present the Annual Budget for Rockford Public School District No. 205
(RPS205), Rockford, Illinois, for fiscal period beginning July 1, 2015 through June 30, 2016 (FY
16). The budget was prepared using the modified accrual basis, which mirrors the basis of
accounting used for the governmental fund audited financial statements. It is balanced, within
available resources, and is aligned to achieve the RPS205 Strategic Plan. The budget is the plan
of instruction expressed in dollars and cents. Through the allocation of resources, the global
focus of instructional outcomes should be evident to the reader of this document. Responsibility
for both the accuracy of the data and the completeness of the presentation rests with the District.
RPS205 has been impacted by the local, State, and national economic conditions that limit the
availability of additional resources to effectively match the increases in the cost of doing business.
In fiscal year 2015, Administration enacted a mid-year budget reduction plan to halt a projected
budget shortfall of $8 million, which includes a reduction in expected funding from the State of
Illinois of approximately $738,000. Administration enacted over $7 million worth of reductions and
spending freezes for the remainder of the fiscal year 15 school year with the goal of minimal
impact to schools.
To that end, the Administration is presenting a 2015 – 2016 budget that aligns with the newly
adopted strategic plan “Strategy 9: Resource Allocation – We will proactively forecast and
allocate resources that balance the needs of taxpayers and the community with the critical needs
of fulfilling our mission and vision.” We believe the data, as presented, is accurate in all material
aspects; that it is presented in a manner designed to fairly set forth the financial position and the
projected results of operations of the District. All disclosures necessary for public understanding
of the Board’s priorities in educating children in the city of Rockford have been incorporated within
this report.
The FY 16 budget reflects the mission of RPS205 to provide educational services to the students
of Rockford to advance attainment of individual goals as productive members of society. The
expectation and mission will continue to be to improve instructional outcomes for children, and
build a workforce capable of meeting the challenges of the 21st century. Moderate inflationary
increases of cost and linear revenue lines have become the ‘new normal’ in the realm of
education, which can create new challenges in budget development and fiscal stability.
iv

Rockford Public Schools 2015 – 2016 Annual Budget
Adopted: June 23, 2015
INTRODUCTORY SECTION

Association of School Business Officials (ASBO) International presented the Meritorious Budget
Award to RPS205 for its annual FY 2015 budget presentation. This is the third consecutive year
the school system has achieved this prestigious award. The purpose of this award program is to
encourage and recognize excellence in school system budgeting. It is an international awards
program created by ASBO to help school business administrators achieve a very high standard of
excellence in budget presentation. The Meritorious Budget Award is the highest form of
recognition in school system budget presentation. Budgets that meet or exceed the criteria
receive the prestigious Merit Budget Award. It is the District’s belief that our budget document
meets these professional standards and will be submitting to ASBO for consideration.
Additionally, the District believes its current budget presentation will meet the Distinguished
Budget Presentation Award program requirements for the Government Finance Officers
Association of the United States and Canada (GFOA) and will submitting it to GFOA for
consideration for a first time award.
This budget document is presented in four main sections:
1. The Introductory Section provides an overview of the budget document and highlights
important information contained in the budget. The objective is to highlight major points
and explain budget decisions or recommendations.
2. The Organizational Section provides the context and framework within which the budget is
developed and managed. This framework includes the District’s organizational and
financial structure as well as the controls that direct and regulate the development and
administration of the budget.
3. The Financial Section presents the adopted budgets for the school district compared with
the results of the past budget plans and future projections.
4. The Information Section contains information on past and future budgets as well as factors
that influence the current budget. This section puts the budget into context and it explains
past budget decisions. It is designed to give both a historical and future perspective to the
budget.
In summary, the FY 16 budget is a prudent plan that balances the many needs of our students
within the economic constraints of our state and community. The members of the Board of
Education have provided outstanding support for the educational services of the District and the
budget reflects the commitment of the Board and the community for quality educational programs.

Respectfully Submitted,
Ehren Jarrett, Ed.D
Superintendent

Stacie Talbert Scott, MBA
Executive Director of Budget & Purchasing

v

Introductory Section
Fiscal Year 2015 (School Year 2015 - 2016)

This Meritorious Budget Award is presented to

ROCKFORD PUBLIC SCHOOL
DISTRICT 205
For excellence in the preparation and issuance of its school entity’s budget
for the Fiscal Year 2014-2015.

The budget adheres to the principles and standards
of ASBO International’s Meritorious Budget Award criteria.

Terrie S. Simmons, RSBA, CSBO
President

John D. Musso, CAE, RSBA
Executive Director

Page 2

Rockford Public Schools 2015 – 2016 Annual Budget
Adopted: June 23, 2015
INTRODUCTORY SECTION

DISTRICT OVERVIEW
The District was established in 1865 and is located in north central Illinois, approximately 75 miles
northwest of the Chicago "Loop" and 15 miles south of the Illinois/Wisconsin border.
Encompassing an approximately 170 square mile area, the District is located primarily in
Winnebago County, Illinois (the "County") with 99.9% of the District's assessed valuation located
in the County with the remaining assessed valuation located in Boone County, Illinois. The District
is the fifth largest school district in Illinois with an estimated population of 194,936 and
encompasses the City of Rockford, Illinois (the "City"), which has a population of 152,618.
The Rockford Public School District 205 covers about 170 square miles and serves approximately
27,744 students, providing educational services to students grades Pre-K through 12th grade. It is
the fifth largest school district in the state of Illinois, with 31 elementary schools, 6 middle schools,
4 high schools, 1 alternative high school and 3 Early Childhood Centers. The legal name of the
district is the Board of Education Rockford School District 205 Winnebago/Boone County (the
District). The boundaries of the District encompass sections of Rockford, Cherry Valley, Loves
Park, and Machesney Park. While the city of Rockford’s population is approximately 152,000
RPS205’s boundaries have an estimated population of 197,239. The District is governed by an
elected seven member Board of Education and full time administrative team.
Members of the Board of Education
Kenneth Scrivano, President
Jude Makulec, Vice President
Lisa Jackson, Secretary
Michael Connor
Dr. Michael Harner
Laura Powers
Tim Rollins
Superintendent’s Cabinet
Dr. Ehren Jarrett, Superintendent
Matthew Vosberg, Deputy Superintendent
Vacant, Chief Academic Officer
Martin McConahay, Chief Financial Officer
Linda Lumpkin, Chief Human Resources Officer
Dr. Dan Woestman, Chief Quality and Process Improvement Officer
Earl Dotson, Chief Communications/Community Engagement Officer
Assistant Superintendents and Executive Directors
Diana Alt, Executive Director Elementary and Special Programs
Elizabeth Ambroiggio, Executive Director Bilingual Education
Kevin Behling, Executive Director Design & Construction
MeriAnn Besonen, Executive Director Finance
David Carson, Executive Director College and Career, PK-12, ROTC
Angela Hite-Carter, Executive Director Student Support Services Differential
Colleen Cyrus, Executive Director Special Education
Dr. Theodore Hickman, Assistant Superintendent Secondary
Page 3