SCHOOL BUDGET
REVIEW COMMITTEE
UNOFFICIAL SUMMARY
The School Budget Review Committee met in regular session on Monday, December 13, 2004, with the following members present: Director Judy A. Jeffrey, Department of Education, Chair; Director Cynthia Eisenhauer, Department of Management, Secretary; and committee members Connie Cook, Wayne Drexler, and Clark Yeager.
1. Approval of Previous Decisions. Approved the decisions of the September 13, 2004, meeting of the School Budget Review Committee.
2. Clarksville Community School District. Received and accepted the progress report on its five-year workout plan for an auditor’s adjustment to the September 1999 and 2000 certified enrollments and directed the district to provide progress reports on its plan each December 2005 and 2006.
3. Glenwood Community School District. Received and accepted the final progress report on its three-year workout plan for an auditor’s adjustment to the September 2000 certified enrollment.
4. Hamburg Community School District. Received and accepted the progress report on its seven-year workout plan for an auditor’s adjustment to the 1995-1998 certified enrollments and directed the district to provide progress reports on its plan each December 2005 and 2006.
5. Lewis-Central Community School District. Received and accepted the progress report on its three-year workout plan for an auditor’s adjustment for errors to the 2001 certified enrollment and directed the district to provide its final progress reports on its workout plan in December 2005.
6. Wayne Community School District. Received and accepted the progress report on its three-year workout plan for an auditor’s adjustment for errors in budget enrollment pending receipt of board minutes and directed the district to provide progress reports on its workout plan each December 2005 and 2006.
7. Marshalltown Community School District. Received and accepted the final progress report on its five-year corrective plan on transfers from the general fund to the management fund and to pay the current portion of early retirement incentives when due in response to an error discovered during a reaudit by State Auditors.
8. Estherville-Lincoln Central Community School District. Approved modified allowable growth for the 2004-2005 school year in the amount of $32,256 for the proportionate costs associated with providing a program to limited English proficient students beyond the three years for which weighting is generated.
9. Cedar Rapids Community School District. Approved modified allowable growth for the 2004-2005 school year in the amount of $347,782 for asbestos removal and abatement and in the amount of $1,773,392 related to an increase in its instructional support program as permitted by a special provision in Senate File 2298.
10. Fairfield Community School District. Approved modified allowable growth for the 2004-2005 school year in the amount of $2,284 for costs associated with hazardous waste removal and tabled the district’s request for modified allowable growth in the amount of $160,528 for costs related to loss of miscellaneous income until more information is available regarding the NSFF bankruptcy and class-action lawsuit.
11. Nishna Valley Community School District. Received and accepted the progress report on its three-year workout plan for auditor’s adjustment for errors in certified enrollment reporting and directed the district to provide its final progress report in December 2005.
12. Riceville Community School District. Denied
modified allowable growth for the
2004-2005 school year in the amount of $113,714 for costs associated with
unusual staffing issues.
13. Cedar Falls
Community School District. Approved modified allowable growth for the 2004-2005
school year in the amount of $4,894,174 to convert to the GAAP basis of
budgeting. The district has met the
criteria set in a previous decision in that it has demonstrated fiscal
responsibility, has declared it will convert to GAAP basis budgeting for fiscal
year 2005, and has sufficient cash but insufficient budget authority to
accomplish the conversion to GAAP basis budgeting. A change in accounting basis for budgeting is a timing issue for
reporting but does not affect cash flow; therefore, it is not a property tax
issue.
14. Special Education Balances. Certified, subject to further Department of Education review, the positive and negative balances of funds for each school district to the Department of Management, approved requests for modified allowable growth for deficit balances, and directed the Director of the Department of Management to make the payments to school districts as outlined in Iowa Code subsection 275.31(14)“b.”
15. Special Education Weighting. Received and accepted the recommendation of the director of the Department of Education relating to the special education weighting plan, which was to make no changes in weightings.
16. Special Education Administrative Cost Requests. Approved the use of special education funds for administrative costs of special education program for eligible districts making requests.
17. On-Time Funding for Increased Enrollment Applications. Approved, pending receipt of board minutes and subject to further Department of Education review, on-time funding modified allowable growth for the 2004-2005 school year for increased enrollment for eligible districts making requests.
18. Open Enrollment Out Applications. Approved, pending receipt of board minutes and subject to further Department of Education review, modified allowable growth for the 2004-2005 school year for tuition costs for open enrollment students not included on the September 2003 certified enrollment reports for eligible districts making requests.
19. Limited
English Proficient Applications. Approved, pending receipt of board minutes and
subject to further Department of Education review, modified allowable growth
for the 2004-2005 school year for excess costs providing services to LEP
students for eligible districts making requests.
20. Supplementary
Weighting. Certified the supplementary weighting with
the certified enrollment report to the Department of Management.
21. Transportation
Assistance Grants-in-Aid. Distributed $20,310 in
transportation assistance aid to the eligible districts on an equitable basis.
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OEO, Increased Enrollment, and LEP Modified
Allowable Growth |
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District Name |
District Number |
Increased Enrollment |
Open Enrollment Out |
Limited English Proficient |
|
ADAIR-CASEY |
18 |
0 |
23,240 |
0 |
|
ADEL-DESOTO-MINBURN |
27 |
0 |
60,424 |
10,547 |
|
AGWSR |
9 |
0 |
60,424 |
0 |
|
ALBERT
CITY-TRUESDALE |
72 |
0 |
13,014 |
0 |
|
ALBIA |
81 |
0 |
102,256 |
0 |
|
ALDEN |
108 |
0 |
32,536 |
0 |
|
ALLAMAKEE |
135 |
0 |
55,776 |
0 |
|
ALLISON-BRISTOW |
153 |
0 |
41,832 |
0 |
|
AMES |
225 |
0 |
199,864 |
281,973 |
|
ANAMOSA |
234 |
100,394 |
0 |
0 |
|
ANDREW |
243 |
0 |
41,832 |
0 |
|
ANITA |
252 |
0 |
55,776 |
0 |
|
ANKENY |
261 |
1,166,286 |
0 |
32,287 |
|
ANTHON-OTO |
270 |
47,629 |
0 |
0 |
|
APLINGTON |
279 |
0 |
32,536 |
0 |
|
AUDUBON |
414 |
0 |
37,184 |
0 |
|
AURELIA |
423 |
9,616 |
0 |
0 |
|
BALLARD |
472 |
65,426 |
0 |
0 |
|
BATTLE
CREEK-IDA GROVE |
504 |
0 |
4,648 |
0 |
|
BAXTER |
513 |
77,752 |
0 |
0 |
|
BCLUW |
540 |
0 |
14,874 |
0 |
|
BEDFORD |
549 |
0 |
9,296 |
0 |
|
BELLE
PLAINE |
576 |
0 |
59,030 |
0 |
|
BELLEVUE |
585 |
0 |
32,536 |
0 |
|
BELMOND-KLEMME |
594 |
0 |
41,832 |
38,445 |
|
BENTON |
609 |
184,550 |
0 |
0 |
|
BETTENDORF |
621 |
119,412 |
265,866 |
0 |
|
BONDURANT-FARRAR |
720 |
72,537 |
0 |
0 |
|
BOONE |
729 |
196,277 |
0 |
18,635 |
|
BOYER
VALLEY |
1917 |
0 |
18,592 |
0 |
|
CALAMUS-WHEATLAND |
918 |
0 |
11,155 |
0 |
|
CAMANCHE |
936 |
37,454 |
28,353 |
0 |
|
CARDINAL |
977 |
0 |
59,030 |
0 |
|
CARLISLE |
981 |
376,910 |
0 |
0 |
|
CARROLL |
999 |
0 |
46,480 |
0 |
|
CEDAR
FALLS |
1044 |
328,562 |
0 |
43,377 |
|
CEDAR
RAPIDS |
1053 |
167,357 |
766,920 |
423,685 |
|
CENTER
POINT-URBANA |
1062 |
146,971 |
0 |
0 |
|
CENTERVILLE |
1071 |
0 |
60,424 |
0 |
|
CENTRAL |
1080 |
0 |
41,832 |
0 |
|
CENTRAL
CITY |
1089 |
480 |
59,959 |
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