1. education
2. school

7387 South Campus View Drive
West Jordan, Utah 84084
(801) 567-8100
www.jordandistrict.org
BUDGET
For the Year Ending June 30, 2016
This document is the tentative proposed budget for
Board of Education approval on June 9, 2015. The
final budget document will be available in late June
or early July after the final tax rates have been
received from the Utah State Tax Commission and
the Salt Lake County Auditor’s Office.
Patrice A. Johnson, Ed.D. ........................................................................ Superintendent
John Larsen, CPA ........................................................................ Business Administrator
Heather Ellingson, CPA .............................. Director of Accounting, Budgets, and Audits
Daniel Ellis, CPA .................................................................. Accountant/Internal Auditor
Jeri Clayton ................................................................................. Administrative Assistant
7387 S. Campus View Drive West Jordan, Utah 84084‐5500
www.jordandistrict.org
Board of Education Susan K. Pulsipher, President Janice L. Voorhies, Vice President Kayleen Whitelock, Secretary Jen Atwood, Member J. Lynn Crane, Member Richard S. Osborn, Member Matthew Young, Member Officers Patrice A. Johnson, Ed.D., Superintendent of Schools John Larsen, CPA, Business Administrator
June 2015
To Jordan School District Patrons:
The Jordan School District 2015-16 budget is prepared in accordance with all laws and legal
requirements of the Jordan Board of Education, the State of Utah, and the Federal Government. This
budget is designed to provide students with a high quality education within the limits of the resources
available and to provide a safe learning and working environment to serve the interests of District
patrons through responsible business practices. The Jordan District budget is subject to both internal
and external audits on an annual basis. Auditing and purchasing guidelines are strictly enforced to
assure that all financial transactions are conducted legally and appropriately.
The 2015-16 budget was prepared in accordance with the mission statement and five belief
statements that were approved by the Board of Education (see page 2).
Several factors were taken into consideration when establishing the 2015-16 budget. The
District had to balance the academic needs of the students with a limited availability of funds. Despite
limited resources, the District budgeted salary increases for both 2014-15 and 2015-16 years in order to
maintain and attract quality employees. In both years, employees received increases for steps, lanes
and cost of living.
The District is anticipating the 2017 expiration of the county-wide capital outlay equalization
program. Annually, the District receives approximately $9.0 million from this program. The District
worked with the Utah State Legislature during the 2015 session to mitigate the impact on the District
when this program ends.
In the State of Utah when property value is reassessed, the tax rates are adjusted to keep the
revenues neutral to the taxing entity. The District anticipates an overall assessed valuation increase of
approximately $100 million. For 2014-15, the State Tax Commission required a Capital Outlay rate
reduction of 0.000071. The amount of the 2015-16 adjustment will not be available until certified tax
rates are set in June. The Tax Commission’s adjustments attempted to keep the revenues neutral to
the previous year’s budgeted amounts. These adjustments, as well as fluctuating valuations, can result
in large swings in the tax rates. However, revenues to the District are revenue neutral year-over-year
according to state statute. The District projects a tax rate increase in 2015-16 of 0.000342 (5.10%). This
increase is mostly due to the Legislature’s increase to the Basic Rate. The change in tax rates by fund
is: General Fund increased by 0.000406, Non K-12 Fund decreased by 0.000075, Capital Projects Fund
decreased by 0.000009, and Debt Service Fund increased by 0.000020.
The District is located in a high growth area. While the area is experiencing growth, the District
is experiencing a decline in enrollment. The opening and expansion of several charter schools within
District boundaries has alleviated many of the short-term growth issues. Despite the current trend, the
District must plan for increased enrollment and cannot rely solely on charter schools to service the
expanding population. It is difficult to predict the long-term impact of charter schools on the District’s
enrollment. Charter schools may continue to grow or they may decrease in number. This factor must
be balanced with the ongoing need to maintain current facilities, limited capital resources and no bond
authorization.
The Board of Education is addressing the District’s long-term projected student enrollment
growth. Cities within the District continue to approve new residential developments while the District is
without any bond authorization to build schools to accommodate the new students. Cities are allowed to
impose impact fees to pay the infrastructure costs for new housing developments so existing
homeowners are not burdened with those additional costs. However, the Utah State Legislature
specifically prohibits school districts from imposing impact fees. Therefore, school districts in high
growth areas struggle to finance school construction.
Jordan School District must provide schools for the additional students enrolling each year.
Nearly all the District’s schools are beyond, at, or near capacity with over 200 portables being utilized as
classrooms. The District used reserves and other funding sources to construct two elementary schools
and one middle school since exhausting the last voter approved bonding authorization. While these
sources have assisted the District in constructing schools, the District cannot keep pace with student
growth without constructing additional new schools.
In November 2013, the voters rejected a $495 million bond. In the short-term, several studenthousing options are available including alternative schedules, boundary changes, busing from high
growth areas to older neighborhoods, and double sessions. The Board is seeking input from parents,
voters, and other interested parties regarding how the District should address its student-growth issues.
The projected 2015-16 enrollment is 51,679 students, a decrease of 127 students (0.25%) from
the 2014-15 school year.
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, Draper,
Midvale, and Sandy voted to create a new district and separate themselves from Jordan School District.
Effective July 1, 2009, the separated cities became the new Canyons School District. Jordan School
District continues to serve the citizens of Bluffdale, Copperton, Herriman, Riverton, South Jordan, and
West Jordan. This budget represents the sixth budget for the remaining Jordan School District.
Enrollment, assessed valuation, revenues, expenditures, and fund balances significantly decreased due
to the division. Past activity for Jordan School District was retained for comparison and historical
purposes. Given the significant changes in operations, users and readers of these budgets should use
caution when doing trend analysis.
During April and May 2015 study sessions, Board of Education members reviewed budget
elements and provided direction on budget changes. Patrons are invited to review the budget and
provide comment at a public hearing on June 9, 2015, at 6:00 p.m. in the Board Room of the Jordan
District Auxiliary Services Building, 7905 South Redwood Road, West Jordan, Utah.
The 2015-16 budget document is available for public inspection in the office of the Business
Administrator and at jordandistrict.org. For additional information about the budget, call the office of the
Business Administrator (801) 567-8120. Comments or suggestions should be addressed to the Jordan
Board of Education, Jordan School District, 7387 S. Campus View Drive, West Jordan, Utah, 84084.
Sincerely,
/s/
Patrice A. Johnson, Ed.D.
Superintendent
/s/
John Larsen, CPA
Business Administrator
TABLE OF CONTENTS
INTRODUCTORY SECTION
I.
Executive Summary of the 2015-16 Budget
Economic Climate.............................................................................................................. 1
District Division .................................................................................................................. 1
Budget Overview ...............................................................................................................1
Board of Education Mission and Belief Statements........................................................... 2
Examples of Efforts Made Toward These Goals ............................................................... 3
2015-16 Revenue ..............................................................................................................4
Ten-Year History of Revenue Funding Source Percentages ............................................ 4
2015-16 Expenditures ....................................................................................................... 6
Ten-Year History of Revenue and Other Financing Sources, and Expenditures .............. 6
2015-16 Fund Balance ...................................................................................................... 7
Assessed Valuation ...........................................................................................................7
Property Taxes .................................................................................................................. 8
Jordan School District Tax Rates ...................................................................................... 8
General Fund (Fund 10) .................................................................................................... 8
Jordan School District Enrollment History ......................................................................... 9
General Fund Revenue and Expenditures ........................................................................ 9
Expenditures Per Pupil ...................................................................................................... 9
Debt Service (Fund 31) ................................................................................................... 10
Capital Projects (Fund 32) ............................................................................................... 10
Other Budget Funds ........................................................................................................ 10
Revenue and Expenditure Classifications ....................................................................... 12
Expenditure per Student and Performance Results ........................................................ 12
Conclusion ....................................................................................................................... 12
Board of Education and Administrative Personnel .......................................................... 13
Significant Personnel Changes ....................................................................................... 13
II.
Budget Awards
Government Finance Officers Association (GFOA)......................................................... 14
Association of School Business Officials International (ASBO)....................................... 14
GFOA Award Facsimile ................................................................................................... 15
ASBO Award Facsimile ................................................................................................... 16
ORGANIZATIONAL SECTION
I.
District Organization and Administration
Jurisdiction and Governance ........................................................................................... 17
Board of Education Mission and Belief Statements......................................................... 18
Economic Climate ........................................................................................................... 18
District Division ............................................................................................................... 18
II.
Budget Responsibilities
Line/Staff ......................................................................................................................... 19
Line/Staff Chart................................................................................................................ 20
Synopsis of Administrative Responsibilities .................................................................... 21
Schedule of General Fund Departmental Spending and Budgets................................... 25
Schedule of Correlation between Departmental Budgets and Fund Budgets ................. 26
i
TABLE OF CONTENTS, Continued
Schedule of Correlation between Departmental Budgets, Full-Time Equivalents,
and General Fund Functions ..................................................................................... 28
III.
Budget Preparation and Procedures
Utah Budget Code Provisions ......................................................................................... 30
Budget Development and Administrative Policies .......................................................... 32
Significant Accounting Policies ....................................................................................... 34
Budget Calendar ............................................................................................................. 38
FINANCIAL SECTION
I.
Budget Structure
Operating Funds ............................................................................................................. 39
II.
Budget Summary – All Funds
Revenue Sources ........................................................................................................... 40
Ten-Year History of Revenue Funding Source Percentages .......................................... 40
Ten-Year History of Revenue and Other Financing Sources, and Expenditures ............ 40
Local Funding ................................................................................................................. 41
State Funding – Basic ..................................................................................................... 41
State Funding – Other..................................................................................................... 41
Federal Funding .............................................................................................................. 41
Assessed Valuation ........................................................................................................ 42
Tax Rate Summary ......................................................................................................... 42
Tax Collections ............................................................................................................... 43
Tax Rate Schedule ......................................................................................................... 44
Combined Statement of Revenues, Expenditures, and Changes in
Fund Balances – All Funds ........................................................................................ 46
Property Tax Assessments and Collections ................................................................... 48
III.
Governmental Fund Types
General Fund – Fund 10 (A Major Fund)
Operation Summary ........................................................................................................ 49
Projected Additional Operating Expenditures per New School ....................................... 50
General Fund Schedule of Revenue, Other Sources of Funds, and Fund
Balance by Source, and Distribution of Expenditures and Other Uses (Graph) ........ 51
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................ 52
Revenue Sources/Expenditures by Function (Charts) .................................................... 53
Statement of Revenues, Expenditures, and Changes in Fund Balances ....................... 54
Revenues ........................................................................................................................ 55
Expenditures by Function ............................................................................................... 56
General Fund – Expenditures by Function ..................................................................... 60
General Fund – Expenditures by Function per Pupil ..................................................... 61
Number of School Buildings in Operation ...................................................................... 62
Student Activities – Fund 21
Operation Summary ........................................................................................................ 63
ii
TABLE OF CONTENTS, Continued
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 64
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 65
Non-K Through 12 – Fund 23
Operation Summary ........................................................................................................ 67
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 68
Revenue Sources/Expenditures (Charts) ........................................................................ 69
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 70
Incremental Tax – Fund 26
Operation Summary ........................................................................................................ 71
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 72
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 73
Nutrition Services – Fund 51
Operation Summary ........................................................................................................ 75
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 76
Revenue Sources/Expenditures (Charts) ........................................................................ 77
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 78
Nutrition Services Facts and Figures............................................................................... 79
Jordan Education Foundation – Fund 75
Operation Summary ........................................................................................................ 81
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 82
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 83
Debt Service – Fund 31 (A Major Fund)
Operation Summary ........................................................................................................ 85
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 88
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 89
Schedule of Outstanding General Obligation Bonds ....................................................... 90
Fitch Ratings Affirmation ................................................................................................. 92
Moody’s Investors Service Affirmation ............................................................................ 95
Capital Projects – Fund 32 (A Major Fund)
Operation Summary ...................................................................................................... 101
Summary of Revenues, Expenditures, and Fund Balances (Graphs) ........................... 103
Revenue Sources/Expenditures (Charts) ...................................................................... 104
Statement of Revenues, Expenditures, and Changes in Fund Balances ...................... 105
Capital Projects – Breakdown of Expenditures ............................................................. 106
IV.
Proprietary Fund Type
Internal Service Fund (Health, Life, and Long-term Disability
Self-Insurance) – Fund 60
Operation Summary ...................................................................................................... 109
Summary of Revenues, Expenses, and Retained Earnings (Graphs) .......................... 110
Revenue Sources/Expenditures (Charts) ...................................................................... 111
Statement of Revenues, Expenses, and Changes in Retained Earnings ..................... 112
Five-Year Summary of Health Insurance Costs ............................................................ 113
iii
TABLE OF CONTENTS, Continued
INFORMATIONAL SECTION
I.
Financial History and Projections
Five-Year History and Three-Year Projections ............................................................. 115
General Fund – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 116
Three-Year Budget Forecast .................................................................................. 117
Student Activities – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 118
Three-Year Budget Forecast .................................................................................. 119
Non-K through 12 – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 120
Three-Year Budget Forecast .................................................................................. 121
Incremental Tax – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 122
Three-Year Budget Forecast .................................................................................. 123
Nutrition Services – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 124
Three-Year Budget Forecast .................................................................................. 125
Debt Service – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 126
Three-Year Budget Forecast .................................................................................. 127
Capital Projects – Revenues, Expenditures, and Fund Balances
Five-Year Summary ................................................................................................ 128
Three-Year Budget Forecast .................................................................................. 129
II.
Enrollment
Enrollment History and Projections ............................................................................... 130
Methodology Used for Enrollment Projections .............................................................. 131
2015-16 Enrollment Projections .................................................................................... 132
Total Projected Jordan School District Enrollment ........................................................ 133
III.
Weighted Pupil Unit
History of Weighted Pupil Unit ...................................................................................... 134
Comparison of Changes in WPU Value and National Inflation Rate ............................ 135
IV.
Class Size
Teacher/Pupil Staffing Ratios ....................................................................................... 136
Per-Pupil Expenditures ................................................................................................. 136
Schedule of Teacher/Pupil Staffing Ratios ................................................................... 137
History of Teacher/Pupil Staffing Ratios ....................................................................... 138
History of Class Sizes ................................................................................................... 139
V.
Staffing Levels
Full-time Equivalent (FTE) Report ................................................................................ 140
Full-time Equivalent (FTE) Summary ............................................................................ 142
VI.
Property Taxes and Assessed Valuations
Property Tax Assessments and Collections ................................................................. 143
Impact of Budget on Taxpayers .................................................................................... 144
iv
TABLE OF CONTENTS, Continued
Property Tax per $100,000 of Home Value ................................................................... 144
Property Tax per Average Home Value (Chart) ........................................................... 145
VII.
General Obligation Debt
Schedule of Outstanding General Obligation Bonds ..................................................... 146
VIII.
Academic Performance
Student Achievement .................................................................................................... 148
Student Assessment of Growth and Excellence (SAGE) Test ..................................... 148
American College Test (ACT) and Advanced Placement Tests (AP) ............................ 150
Graduation and Drop-out Rates .................................................................................... 152
Five-Year History of Graduation, Other Completer, and Drop-out Rates ...................... 153
Observations .................................................................................................................153
IX.
Comparison of Other Local Education Agencies
Comparison of Large School Districts along the Wasatch Front ................................... 154
Charter School Funding and Its Effect on the District ................................................... 156
X.
Glossary
Glossary ........................................................................................................................ 159
v
INTRODUCTORY SECTION
I. EXECUTIVE SUMMARY OF THE 2015-16 BUDGET
ECONOMIC CLIMATE
Several factors were taken into consideration when establishing the 2015-16 budget.
The District had to balance the academic needs of the students with a limited availability of
funds. Due to a struggling economy and decreases in centrally assessed properties, the
District’s assessed valuation has declined over the past several years. It is anticipated this
trend will reverse in the 2015-16 year. Despite limited resources, the District budgeted salary
increases for both 2014-15 and 2015-16 years in order to maintain and attract quality
employees. In both years, employees received increases for steps, lanes and cost of living.
The District is located in a high growth area. While the area is experiencing growth, the District
is experiencing a decline in enrollment. The opening and expansion of several charter schools
within District boundaries has alleviated many of the short-term growth issues. Despite the
current trend, the District must plan for increased enrollment and cannot rely solely on charter
schools to service the expanding population. It is difficult to predict the long-term impact of
charter schools on the District’s enrollment. Charter schools may continue to grow or they may
decrease in number. This factor must be balanced with the ongoing need to maintain current
facilities, limited capital resources and no bond authorization. The District is anticipating the
2017 expiration of the county-wide capital outlay equalization program. Annually, the District
receives approximately $9.0 million from this program. The District worked with the Utah State
Legislature during the 2015 session to mitigate the impact on the District when this program
ends.
DISTRICT DIVISION
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights,
Draper, Midvale, and Sandy voted to create a new district and separate themselves from Jordan
School District. Effective July 1, 2009, Jordan School District became two school districts. The
separated cities formed the new Canyons School District. Jordan School District continues to
serve the cities of Bluffdale, Copperton, Herriman, Riverton, South Jordan, and West Jordan.
This budget represents the budget for the remaining Jordan School District. Enrollment,
assessed valuation, revenues, expenditures, and fund balances significantly decreased due to
the division. Past activity for Jordan School District was retained for comparison and historical
purposes. Given the significant changes in operations, users and readers of these budgets
should use caution when doing trend analysis.
BUDGET OVERVIEW
The proposed Jordan School District 2015-16 budget beginning July 1, 2015, includes
actual audited figures for 2011-12, 2012-13, 2013-14, the final amended budget for 2014-15,
and the proposed budget for 2015-16.
The budget is organized by fund as follows:
Governmental Fund Types
• General Fund (Fund 10, a major fund)
• Student Activities (Fund 21)
Jordan School District Budget for the Year Ending June 30, 2016
1
• Non-K through 12 (Fund 23)
• Tax Increment (Fund 26)
• Nutrition Services (Fund 51)
• Jordan Education Foundation (Fund 75)
• Debt Service (Fund 31, a major fund)
• Capital Projects (Fund 32, a major fund)
Proprietary Fund Types
• Internal Service Fund – Health, Life, and Long-term Disability
Insurance (Fund 60)
Annual budgets are established for all funds as required by Utah law. Budgets are
presented on the modified accrual basis of accounting for governmental fund types and on the
accrual basis for proprietary fund types. The budgets are consistent with generally accepted
accounting principles. Once adopted, the budget can be amended as necessary by the Board
of Education. Reductions in appropriations may be approved by the Board upon
recommendation of the superintendent. Any increase in appropriations requires a public
hearing.
This budget is designed to help assure fiscal efficiency, integrity, and to provide
accountability for public funds. Jordan School District administrators are responsible to oversee
the various areas of the budget and to assure that expenditures do not exceed appropriations.
In compliance with Utah law and in keeping with the Board of Education’s commitment to citizen
involvement in the school system, all areas of the budget are open for public inspection.
From January to April 2015, revisions to the 2014-15 budget were collected, calculated,
and summarized. In March 2015, the Utah State Legislature established funding levels for the
2015-16 fiscal year. From March to April 2015, the 2015-16 funding amounts were
communicated to Utah school districts for local district budget development. In May 2015, the
budget for the year ending June 30, 2016 was developed. Certified tax rates are set by the
Utah State Tax Commission in mid to late June, generally after the date the Board of Education
is legally required to adopt a budget; therefore, action taken by the Board of Education at its
Budget Hearing allow for necessary adjustments to be made to the budget based on the
certified tax rate. The final printing of the budget book is based on these finalized numbers.
BOARD OF EDUCATION MISSION AND BELIEF STATEMENTS
The Board’s mission and belief statements are as follows:
Mission Statement
Students in Jordan School District will reach their potential to achieve academically,
prosper economically, and contribute responsibly to society.
Beliefs
Members of the Board of Education believe it is their duty and responsibility to:
 Increase student achievement
 Provide parents with the choices they deserve and desire
 Recognize and reward quality in educators
2
Jordan School District Budget for the Year Ending June 30, 2016
 Empower school leaders through policy governance and professional
development
 Communicate with the public, legislators, business leaders, cities, and parents
EXAMPLES OF EFFORTS MADE TOWARD THESE GOALS
Every expenditure outlined in the 2015-16 budget furthers the achievement of the
Board’s mission and belief statements. While all of the beliefs are important to the Board, due
to limited resources, emphasis and priority is placed on the belief to increase student
achievement. Measurements towards this end include, but are not limited to:
 Fountas and Pinnell Guided Reading levels – Grades K-6
 K-3 Literacy Report required by the Utah State Office of Education (USOE)
 Graduation rate
Note: The chart on page 153 shows an improved dropout rate for the most recent year.
 Advanced Placement (AP) tests - (number of students taking AP tests; number of
students passing)
Note: AP test rates and scores are included on page 151.
 Scholastic Reading Inventory (SRI) secondary reading data
 SAGE data/adaptive testing data
Note: See pages 148-151 for SAGE and other test results.
 Data points collected from Administrators of Schools regarding Jordan School
District schools and their progress in the areas of PLCs, Utah Core Standards
implementation (tier one instruction), and the effective use of data
The Board has also made progress in the goal of communication:
 Town Hall meetings are held to establish and encourage additional dialogue
between the community and elected officials.
 State transparency websites are provided with information regularly to ensure
accuracy.
The Board has made recognizing and rewarding employee dedication and loyalty a top
priority. Negotiated two-year agreements were reached with the employee groups as follows:
 Qualifying licensed and classified employees will receive steps and lanes for
2014-15 and 2015-16. Licensed and classified employees at the top of the
respective salary schedules and not eligible for step increases in 2014-15 or
2015-16, will receive a one-time 2% pay bonus in November of 2014 and 2015.
In addition, a 1.25% and 2.00% COLA was given for 2014-15 and 2015-16,
respectively.
The Board of Education is addressing the District’s continued student enrollment growth.
Cities within the District continue to approve new residential developments while the District is
without any bond authorization to build schools to accommodate the new students. Cities are
Jordan School District Budget for the Year Ending June 30, 2016
3
allowed to impose impact fees to pay the infrastructure costs for new housing
developments so existing homeowners are not burdened with those additional costs.
However, the Utah State Legislature specifically prohibits school districts from imposing
impact fees. Therefore, school districts in high-growth areas struggle to finance school
construction.
Jordan School District must provide schools for the additional students enrolling each year.
Nearly all the District’s schools are beyond, at, or near capacity with several hundred portables
being utilized as classrooms. The District has utilized reserves and other funding sources to
construct two elementary schools and one middle school since exhausting the last voterapproved bonding authorization. While these sources have assisted the District in constructing
schools, the District cannot keep pace with student growth without constructing additional new
schools. In November 2013, voters rejected a $495 million bond. As such, the District is
working to implement other options to ease the burden of overcrowded schools.
In the short-term, several student-housing options are available including alternative
schedules, boundary changes, busing from high growth areas to older neighborhoods, and
double sessions. The Board is seeking input from parents, voters, and other interested parties
regarding how the District should address its student-growth issues. The expansion of charter
schools within the District’s boundaries has alleviated many of the growth issues for the 2014-15
and 2015-16 years. It is difficult to predict if the trend will continue or if the District will continue
to experience high growth in future years.
2015-16 REVENUE
10-Year History of Revenue Funding Source Percentages
(Includes Other Financing Sources and Uses)
(in millions)
100%
$34.9
$36.6
$67.1
$35.3
$42.2
$27.3
$25.6
$26.2
$29.1
$27.0
90%
$184.4
$183.8
$163.8
$172.7
$180.4
$176.8
$181.1
$307.6
$522.1
70%
$316.6
80%
60%
50%
40%
$315.0
$187.4
$186.1
$189.9
$202.6
$216.7
$223.2
$221.7
$332.9
20%
$287.7
30%
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
10%
0%
2006-07
2007-08
State Funding
Local Funding
Federal Funding
The preceding chart demonstrates very minimal changes in the distribution of local,
state, and federal funding for the 2015-16 fiscal year as a percentage of overall funding.
4
Jordan School District Budget for the Year Ending June 30, 2016
State Funding
51.2%
Local Funding
42.6%
Federal Funding
6.2%
Jordan District receives 51.2% of its revenue from state sources, 42.6% from local
sources, and 6.2% from federal sources. The District anticipates a decrease of $2.9 million in
overall revenue and other financing sources for 2015-16. This decrease is due to reductions in
state and federal funding, and the assumption of all deferred revenue being spent in 2014-15
(see note on page 6).
State Income Taxes
State income taxes are the largest source of state funding for public schools. The state
legislature increased the Weighted Pupil Unit (WPU) value by $120 to $3,092. (The WPU is the
primary unit of measurement used to allocate basic school program funds.) Charter schools
alter the WPU formula for the District. See page 156 for more information about how charter
schools are funded and their effect on the District. A three-year comparison of revenue is
summarized below:
Revenue and Other Financing Sources and Uses
Three-Year Comparison*
Actual
2013-14
General
Student Activities
Non-K through 12 Programs
Tax Increment
Nutrition Services
Jordan Education Foundation
Debt Service
Capital Projects
Self-Insurance
Total
$ 291,918,279
6,765,040
5,962,588
19,205,747
639,391
12,352,582
42,198,602
34,444,286
$ 413,486,515
Final Amended
2014-15
$ 297,905,326
8,000,000
8,506,929
11,500,000
18,779,503
910,671
13,295,000
41,133,857
36,020,000
$ 436,051,286
Proposed
2015-16
$ 299,630,825
8,000,000
7,895,985
12,500,000
18,899,267
952,871
13,685,500
32,921,698
38,620,000
$ 433,106,146
Percentage
Change
Increase/
(Decrease)
0.58%
0.00%
-7.18%
8.70%
0.64%
4.63%
2.94%
-19.96%
7.22%
-0.68%
* See note on page 6.
Jordan School District Budget for the Year Ending June 30, 2016
5
2015-16 EXPENDITURES
Expenditures are expected to decrease by $8.8 million in 2015-16. This decrease is due
to the assumption of all deferred revenue being spent in 2014-15 (see note below).
Expenditures
Three-Year Comparison*
Actual
2013-14
General
Student Activities
Non-K through 12 Programs
Tax Increment
Nutrition Services
Jordan Education Foundation
Debt Service
Capital Projects
Self-Insurance
Total
Final Amended
2014-15
$ 282,619,724
5,987,977
6,218,076
18,130,572
580,578
12,350,804
56,990,654
39,167,703
$ 422,046,088
$ 320,319,336
8,000,000
7,905,890
11,500,000
21,124,700
910,671
14,006,235
44,119,890
41,333,126
$ 469,219,848
Percentage
Change
Increase/
(Decrease)
Proposed
2015-16
$ 316,731,670
8,000,000
8,446,391
12,500,000
20,593,233
952,871
14,007,925
38,265,490
41,946,840
$ 461,444,420
-1.12%
0.00%
6.84%
8.70%
-2.52%
4.63%
0.01%
-13.27%
1.48%
-1.66%
* NOTE: At the end of fiscal year 2013-14, the District reported $7 million in deferred revenues.
For budget purposes, it is assumed that all deferred revenue is spent in the final
amended budget; however, a similar amount of deferred revenue will likely be
reported at the end of 2014-15. Therefore, revenues and expenditures for the final
amended budget will always be overstated by the amount of deferred revenue.
10-Year History of Revenue and Other Financing Sources, and Expenditures
891.6
$1,000
751.3
700.3
461.4
433.1
469.2
436.1
422.0
413.5
397.5
400.8
395.1
397.5
405.1
393.4
403.8
$500
435.1
$600
585.4
In Millions of Dollars
$700
639.2
$800
689.7
$900
$400
$300
$200
$100
$0
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
Revenues and Other Financing Sources
6
2012-13
2013-14
2014-15
2015-16
Expenditures
Jordan School District Budget for the Year Ending June 30, 2016
2015-16 FUND BALANCE
The District projects a combined fund balance decrease of $21.6 million in 2015-16.
State law does not allow the District to budget for an unassigned fund balance in the General
Fund. However, it is likely that an unassigned fund balance will occur in 2015-16 due to
conservative budgeting and changes in fund balance designations.
Fund Balances
Three-Year Comparison
Actual
2013-14
General
Student Activities
Non-K through 12 Programs
Tax Increment
Nutrition Services
Jordan Education Foundation
Debt Service
Capital Projects
Self-Insurance
Total
$ 133,841,241
5,719,916
887,060
7,021,064
906,091
2,066,783
64,052,556
18,861,845
$ 233,356,556
Final Amended
2014-15
$ 111,427,231
5,719,916
1,488,099
4,675,867
906,091
1,355,548
61,066,523
13,548,719
$ 200,187,994
Proposed
2015-16
$
94,326,386
5,719,916
937,693
2,981,901
906,091
1,033,123
55,722,731
10,221,879
$ 171,849,720
Percentage
Change
Increase/
(Decrease)
-15.35%
0.00%
-36.99%
0.00%
-36.23%
0.00%
-23.79%
-8.75%
-24.55%
-14.16%
ASSESSED VALUATION
Jordan School District’s assessed valuation has historically steadily increased as a result
of residential and business development and property revaluation. In more recent years, the
assessed valuation has decreased due to slow growth and overall declining property values.
The reason for the large drop for 2009, as shown in the following graph, is due to the District
division (see page 1). The District anticipates an overall assessed valuation increase of
approximately $100 million.
Jordan School District’s Assessed Valuation
(In Billions)
$36.1
$32.6
$25.7
$14.3
2006
2007
2008
2009
$16.8
$15.6
$14.9
$14.8
2010
2011
2012
2013
Estimated Projected
$15.1
$15.0
2014
2015
Calendar Year
Jordan School District Budget for the Year Ending June 30, 2016
7
PROPERTY TAXES
In the State of Utah when property value is reassessed, the tax rates are adjusted to
keep the revenues neutral to the taxing entity. For 2014-15, the State Tax Commission required
a Capital Outlay rate reduction of 0.000071. The amount of the 2015-16 adjustment will not be
available until certified tax rates are set in June. The Tax Commission’s adjustments attempted
to keep the revenues neutral to the previous year’s budgeted amounts. These adjustments, as
well as fluctuating valuations, can result in large swings in the tax rates. However, revenues to
the District are revenue neutral year-over-year according to state statute. The District projects a
tax rate increase in 2015-16 of 0.000342 (5.10%). The change in tax rates by fund is: General
Fund increased by 0.000406, Non K-12 Fund decreased by 0.000075, Capital Projects Fund
increased by 0.000009, and Debt Service Fund increased by 0.000020.
The Utah State Legislature controls the Basic Levy and increased this tax statewide in
order to generate funds which the Legislature reassigned to districts with low per student
funding. It is anticipated that Jordan School District will receive over $3 million of this new
funding. Charter schools receive a portion of the District’s property tax revenues. See page
156 for more information about how charter schools are funded and their effect on the District.
JORDAN SCHOOL DISTRICT TAX RATES
General Fund
Basic Program (set by Legislature)
Voted Leeway
Board Leeway
K-3 Reading
Special Transportation
Non K-12
Recreation
Capital Projects
Capital Outlay
Debt Service
General Obligation Debt
TOTAL
Actual
2013-14
Actual
2014-15
Proposed
2015-16
Change
from Prior
Year
0.001535
0.001600
0.000670
0.000121
0.000200
0.001419
0.001600
0.000416
0.000121
0.000200
0.001764
0.001600
0.000477
0.000121
0.000200
0.000345
0.000000
0.000061
0.000000
0.000000
0.000044
0.000135
0.000060
(0.000075)
0.002115
0.001924
0.001915
(0.000009)
0.000847
0.007132
0.000885
0.006700
0.000905
0.007042
0.000020
0.000342
GENERAL – FUND 10
During the past several decades the District experienced large enrollment growth. On
July 1, 2009, the District was divided (see page 1) causing a large enrollment decrease for
2009-10, as illustrated in the following graph. The high growth areas of the old Jordan School
District are in the remaining Jordan School District; whereas the declining enrollment areas of
the old Jordan School District are now part of the Canyons School District. In recent years,
charter schools within District boundaries have absorbed the growth. It is anticipated the
population will continue to grow and the District must plan for this growth.
8
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District Enrollment History
90,000
District division
80,000
Growth is expected
to continue
70,000
60,000
50,000
40,000
30,000
20,000
10,000
0
1905
1910
1920
1930
1940
1950
1960
1970
1980
1990
2000
2009
2010
2016
The proposed General Fund revenue and expenditures are presented below:
Proposed Revenue 2015-16
Proposed Expenditures 2015-16
Total Revenue and Fund Balance
$411,225,927
Total Expenditures
$316,731,670
Federal Revenue
$15,078,608
Fund Balance
$111,427,231
Instruction
$203,529,001
State Revenue
$214,947,517
Support Services
$113,202,669
Local Revenue
$69,772,571
Expenditures per pupil are presented below:
Expenditures–$6,129 Per Pupil
Instruction
64.26% Jordan School District Budget for the Year Ending June 30, 2016
Support Services 35.74%
9
DEBT SERVICE – FUND 31
In February 2003, voters approved the District issuing $281 million of bonds. The
District issued the final $196 million of these bonds in 2007-08. The money received from the
sale of the bonds was used to build and equip several new schools, renovate existing schools,
and purchase additional school sites.
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights,
Draper, Midvale, and Sandy voted to create a new district and separate themselves from Jordan
School District. Effective July 1, 2009, Jordan School District became two school districts. The
separated cities have formed the new Canyons School District. Per Utah law, the old debt of
Jordan School District must be repaid based on assessed valuation when the division was
approved. Therefore, both Jordan and Canyons School Districts are responsible for the June
30, 2009, debt. Debt Service was allocated to each district based on the 2007 assessed
valuation. Therefore, Jordan School District is responsible for 42% of the debt and Canyons
School District is responsible for the remaining 58%. Each district is responsible for assessing a
tax rate necessary to fulfill their portion of the obligation.
Jordan School District’s current debt is rated “Aaa” by Moody’s and “AAA” by Fitch.
Fitch and Moody’s reaffirmed their ratings on April 10, 2014 and March 31, 2014, respectively
(see pages 92-99). Jordan District is one of a very few select school districts in the nation to
receive these top ratings by Fitch and Moody’s.
Jordan and Canyons School Districts worked together to refinance most of this old bond
debt in April 2014. This process will save Jordan and Canyons taxpayers more than $9.7
million. It will also reduce the time needed to pay the debt by Jordan taxpayers by 2.75 years
with a direct savings of $5.2 million in future interest debt for Jordan taxpayers. George K.
Baum & Company hailed this process as unprecedented. Both Districts’ Business
Administrators worked for several months to complete this deal. The District had 11 bidders at
a competitive sale, with the winning bid going to Morgan Stanley for a true interest cost of 1.00
percent. The old debt true interest cost varied from 2.63 to 4.196 percent.
CAPITAL PROJECTS – FUND 32
A significant need exists to maintain District buildings. Currently, Jordan School District
has more than 57 schools and facilities with an average age of over 19 years per building. The
replacement value for these facilities is about $1.5 billion. In the 2015-16 Capital Projects
budget, the District budgeted about $20.7 million to maintain these facilities.
OTHER BUDGET FUNDS
Tax Increment (Fund 26)
Effective 2014-15, the Utah State Auditor’s office issued Audit Alert 2014-3. This
guidance required revenue recognition for taxes which in substance flow through a school
district to other entities. These amounts were not previously recognized for financial reporting
purposes. As a result, the District has created a new non-major special revenue governmental
fund to account for taxes which flow through the District to other governmental entities. This
guidance requires the District to recognize all tax revenues in gross amounts with related
expenditures, rather than netting the taxes and expenditures together for financial reporting
10
Jordan School District Budget for the Year Ending June 30, 2016
purposes. No data is reported for the 2011-12, 2012-13 and 2013-14 years as it was not
required and is unavailable. This fund is for reporting and transparency purposes only. No
additional property taxes are being collected or sent to other agencies as a result of this
reporting change.
Nutrition Services (Fund 51)
Jordan School District continues to provide a quality lunch and breakfast program. For
2015-16, it is proposed that student lunch and breakfast prices remain unchanged from the prior
year. New rules from the federal government require that adult lunch prices increase $0.30.
Student lunch prices have not increased since 2009-10.
School Lunch/Breakfast Prices
Lunch
Elementary
Secondary
Reduced Price
Adult
Breakfast
Elementary
Secondary
Reduced Price
Adult
2014-15
Proposed
2015-16
$1.75
2.00
.40
3.00
$1.75
2.00
.40
3.30
.80
1.00
.30
2.00
.80
1.00
.30
2.00
Change From
Prior Year
$0.30
-
Health and Accident Self-Insurance (Fund 60)
Jordan School District is self-insured for employee health and accident coverage.
Through a negotiated agreement with the Jordan Education Association and the Jordan
Education Support Professionals Association, the employees paid 5% of the premium costs
beginning in 2000-01 and agreed to pay 50% of any increased costs thereafter (see page 113
for a summary of health insurance premiums). Premiums are anticipated to increase by 6% for
2015-16. Any premium increase in future years will be shared equally by the District and
employees. The following chart shows a 10-year history of health care expenses:
10-Year History of Health Care Expenses
Fiscal Year
2006-07
2007-08
2008-09
2009-10
2010-11*
2011-12
2012-13
2013-14
2014-15 (Final Amended)
2015-16 (Proposed)
Total
Expenses
Percent
Growth
Employees’ Share
of Premium
45,302,563
46,006,894
51,146,884
32,743,630
34,768,845
29,408,006
36,359,584
39,167,703
41,333,126
41,946,840
(7.38%)
1.55%
11.17%
(35.98%)
6.19%
(15.42%)
23.64%
7.72%
5.53%
1.48%
24.85%
26.40%
28.42%
26.16%
27.68%
28.14%
28.49%
27.93%
27.84%
27.02%
*Effective 2010-11, industrial insurance premiums and costs are included.
Jordan School District Budget for the Year Ending June 30, 2016
11
Other Miscellaneous Funds (Funds 21, 23, 75)
Student Activities – Fund 21
No significant changes.
Non-K through 12 – Fund 23
No significant changes.
Jordan Education Foundation – Fund 75
No significant changes.
REVENUE AND EXPENDITURE CLASSIFICATIONS
All revenues and expenditures are tracked by fund, program, function, and object.
Funds are the most general classification and objects are the most specific. All of these
classifications are included in this budget. The financial section is subdivided by fund and each
fund illustrates the source of revenues, the purpose of expenditures, and the type of item or
service budgeted. Definitions for fund, program, function, and object are included in the
glossary.
EXPENDITURE PER STUDENT AND PERFORMANCE RESULTS
The amounts spent per student are detailed on page 61. Pages 148 through 151
describe in detail student test results.
CONCLUSION
The 2015-16 budget is based on the Board of Education’s mission and belief
statements. This direction from the Board of Education assures that the District will continue to:
1.
2.
3.
4.
5.
6.
12
Provide quality educational programs and instructional materials within the limits
of the funding available.
Provide a long-term source of funding to finance the opening and operation of
new schools.
Provide additional school sites.
Protect the investment in existing buildings through an ongoing renovation
program.
Continue efforts to assure that funding is in keeping with actual costs.
Establish fiscally responsible tax rates and allocations.
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT BOARD OF EDUCATION
AND ADMINISTRATIVE PERSONNEL
Board President ............................................................................................... Susan K. Pulsipher
Board Vice President......................................................................................... Janice L. Voorhies
Secretary ........................................................................................................... Kayleen Whitelock
Board Member ............................................................................................................. Jen Atwood
Board Member ......................................................................................................... J. Lynn Crane
Board Member .................................................................................................. Richard S. Osborn
Board Member ............................................................................................. Matthew Young, CPA
Superintendent .......................................................................................Patrice A. Johnson, Ed.D.
Business Administrator.......................................................................................John Larsen, CPA
Administrator of Auxiliary Services ............................................................................Scott Thomas
Administrator of Curriculum and Staff Development .............................................. Laura Finlinson
Administrator of Human Resources ............................................................. June LeMaster, Ph.D.
Administrator of Schools .................................................................................... Michael Anderson
Administrator of Schools ................................................................................................Jill Durrant
Administrator of Schools ........................................................................... Anthony Godfrey, Ed.D.
Administrator of Schools ......................................................................................... Brad Sorensen
Administrator of Schools ............................................................................................ Teri Timpson
SIGNIFICANT PERSONNEL CHANGES
In the November 2014 election, Susan Pulsipher was re-elected to represent precinct 3;
Jen Atwood was elected to represent precinct 7, replacing Peggy Jo Kennett; and Matthew
Young was elected to represent precinct 2, replacing Corbin White. The Oath of Office was
administered to these individuals on January 6, 2015, and each will serve a four-year term.
Board leadership positions changed in January 2015 with the election of Susan
Pulsipher as president, replacing Richard Osborn, Janice Voorhies as vice president, replacing
Susan Pulsipher, and Kayleen Whitelock as secretary, replacing Janice Voorhies. Board
leadership positions are a two-year term of service.
Burke Jolley, formerly deputy superintendent for Business Services/business
administrator, completed his active service to the District in July 2014. John Larsen, formerly
director of Accounting, Budgets and Audits, served as interim business administrator from July
2014 through January 2015 and began a two-year appointment as business administrator on
February 1, 2015.
Jill Durrant, formerly administrator of schools staff assistant, was appointed as an
administrator of schools. The administrator of schools staff assistant position was eliminated.
This change provides five administrators of schools to oversee the five high school feeders
systems.
The reader should refer to pages 140 and 141 where changes in staffing levels are
summarized by District function over five years. Total full-time equivalent for 2015-16 is
projected to be 4,159.83, up from 4,153.56 the previous year. This increase is primarily due to
the opening of the new Jordan Academy for Technology and Careers, South Campus.
Jordan School District Budget for the Year Ending June 30, 2016
13
II. BUDGET AWARDS
GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA)
The Government Finance Officers Association (GFOA) awarded a Distinguished Budget
Presentation Award to Jordan School District for its annual budget for the fiscal year beginning
July 1, 2014. This marked the nineteenth consecutive year Jordan School District has received
this prestigious award. To qualify for this award, a governmental unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a
financial plan, and as a communication device.
This award is valid for a one-year period. However, Jordan School District’s budget for
the fiscal year beginning July 1, 2015, is believed to conform to all GFOA program requirements
and will be submitted to GFOA for evaluation and commendation.
ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL (ASBO)
The Association of School Business Officials International (ASBO) awarded a
Meritorious Budget Award to Jordan School District for excellence in the preparation and
issuance of a school system annual budget for the fiscal year beginning July 1, 2014. This
marked the nineteenth consecutive year Jordan School District has received this prestigious
award. The Meritorious Budget Award program is voluntary and designed by school business
management professionals to enable school business administrators to achieve a standard of
excellence in budget presentation.
The Meritorious Budget Award is only conferred to school systems that have met or
exceeded the Meritorious Budget Award program criteria. Jordan School District’s budget for
the fiscal year beginning July 1, 2015, is also believed to conform to all ASBO program
requirements and will be submitted to ASBO for evaluation and commendation.
14
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District Budget for the Year Ending June 30, 2016
15
16
Jordan School District Budget for the Year Ending June 30, 2016
ORGANIZATIONAL SECTION
I. DISTRICT ORGANIZATION AND ADMINISTRATION
JURISDICTION AND GOVERNANCE
Jordan School District was established in 1905 and provides elementary and secondary
education (K-12) for approximately 52,000 students and is the fourth largest of Utah’s 41 school
districts. The District is located approximately 12 miles south of Salt Lake City and is comprised of
urban, suburban, and rural areas encompassing the towns of Bluffdale, Copperton, Herriman,
Riverton, South Jordan, and West Jordan, as well as unincorporated areas of Salt Lake County.
The District covers approximately 150 square miles in the southwest quadrant of Salt Lake County
extending from roughly the Jordan River on the east to the Oquirrh Mountain range on the west.
The District serves an area that was historically rural farming communities. However, as the Salt
Lake City metropolitan area has grown, the area has become more urban.
Other information of interest about the District:
 Estimated population within District boundaries is 245,000
 As of March 2015, unemployment is estimated to be 3.4%
 Latest estimate for per capita income is $41,038
 Student profile of the District is 83% white and 17% other
 Some of the largest taxpayers within the District:
Kennecott Utah Copper (mining)
PacifiCorp (utility)
The District (retail)
Jordan Landing (retail)
Dannon Company, Inc. (food processing)
 The District employs approximately 4,000 full-time equivalent (FTE) employees
 Major universities and colleges within 30 miles of the District:
Brigham Young University
Salt Lake Community College
University of Utah
Utah Valley University
Westminster College
The District is a fiscally independent entity governed by a seven-member elected Board of
Education. Voters in each of the District’s seven precincts elect one member to serve as their
representative on the Board of Education. School Board elections are held in November in
conjunction with the general election. The Board members elect a president, vice president, and
secretary at the time new members are sworn into office. The Board is committed to a policy of
public involvement. School community groups, ad hoc committees, task forces, and other
organizations give patrons opportunities to help guide the decision-making process. Changes which
impact families are always discussed publicly before action is taken. The Board reserves time at
each board meeting when patrons may raise issues or ask questions. The superintendent is the
District’s chief executive and budget officer. The business administrator is the fiscal manager. Both
the superintendent and the business administrator serve at the pleasure of the Board and are
appointed for two-year terms.
BOARD OF EDUCATION MISSION AND BELIEF STATEMENTS
The Board of Education adopted a new mission statement on April 23, 2013. This mission
statement is supported by five belief statements. The mission and belief statements are as follows:
Jordan School District Budget for the Year Ending June 30, 2016
17
Mission
Students in Jordan School District will reach their potential to achieve academically, prosper
economically, and contribute responsibly to society.
Beliefs
Members of the Board of Education believe it is their duty and responsibility to:
 Increase student achievement
 Provide parents with the choices they deserve and desire
 Recognize and reward quality in educators
 Empower school leaders through policy governance and professional development
 Communicate with the public, legislators, business leaders, cities, and parents
ECONOMIC CLIMATE
Several factors were taken into consideration when establishing the 2015-16 budget. The
District had to balance the academic needs of the students with a limited availability of funds. Due
to a struggling economy and decreases in centrally assessed properties, the District’s assessed
valuation has declined over the past several years. It is anticipated this trend will reverse in the
2015-16 year. Despite limited resources, the District budgeted salary increases for both 2014-15
and 2015-16 years in order to maintain and attract quality employees. In both years, employees
received increases for steps, lanes and cost of living. The District is located in a high growth area.
While the area is experiencing growth, the District is experiencing a decline in enrollment. The
opening and expansion of several charter schools within District boundaries has alleviated many of
the short-term growth issues. Despite the current trend, the District must plan for increased
enrollment and cannot rely solely on charter schools to service the expanding population. It is
difficult to predict the long-term impact of charter schools on the District’s enrollment. Charter
schools may continue to grow or they may decrease in number. This factor must be balanced with
the ongoing need to maintain current facilities, limited capital resources and no bond authorization.
The District is anticipating the 2017 expiration of the county-wide capital outlay equalization
program. Annually, the District receives approximately $9.0 million from this program. The District
worked with the Utah State Legislature during the 2015 session to mitigate the impact on the District
when this program ends.
DISTRICT DIVISION
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, Draper,
Midvale, and Sandy voted to create a new district and separate themselves from Jordan School
District. Effective July 1, 2009, Jordan School District became two school districts. The separated
cities formed the new Canyons School District. Jordan School District continues to serve the cities
of Bluffdale, Copperton, Herriman, Riverton, South Jordan, and West Jordan. This budget
represents the budget for the remaining Jordan School District. Enrollment, assessed valuation,
revenues, expenditures, and fund balances decreased significantly due to the division. Past activity
for Jordan School District was retained for comparison and historical purposes. Given the significant
changes in operations, users and readers of these budgets should use caution when doing trend
analysis.
18
Jordan School District Budget for the Year Ending June 30, 2016
II. BUDGET RESPONSIBILITIES
LINE/STAFF
The line/staff organization is illustrated in the chart on page 20. Names, titles, and a
synopsis of administrative responsibilities are provided on the pages following the line/staff chart.
The discussion of each budget fund included in the Financial Section indicates the line/staff
members who were involved in the preparation and administration of each budget area. Questions
about the various budget sections should be addressed to the administrators listed for that section.
Jordan School District Budget for the Year Ending June 30, 2016
19
JORDAN SCHOOL DISTRICT
LINE/STAFF
2015-16
PUBLIC
BOARD OF EDUCATION
Superintendent of Schools
Business
Administrator
20
Administrator
of
Auxiliary
Services
Administrators of
Schools (5)
Bingham, Copper Hills,
Herriman, Riverton,
& West Jordan
Administrator
of Curriculum
& Staff
Development
Accounting
Budgets &
Audits
Director
Staff
Assistant
Curriculum
Consultants
Staff
Assistant
Accountant
Internal
Auditor
Custodial/
Energy
Services
Director
Special
Education
Director
Career &
Technical
Education
Director
Information
Services
Director
Facility
Services
Director
Special
Education
School
Principals
CTE
School
Principals
Instructional
Technology
Specialists
Nutrition
Services
Director
Special
Education
Program
Specialist
CTE
Consultants
Insurance
Services
Director
Transportation
Director
Guidance
Program
Specialist
Evaluation
Research &
Accountability
Director
Payroll
Services
Director
Educational
Support
Services
Coordinator
Planning
& Student
Services
Consultant
Purchasing
Director
Instructional
Support
Services
Consultant
Student
Intervention
Program
Specialist
K-12
School
Principals
Administrator
of
Human
Resources
Human
Resources
Specialists
Jordan
Education
Foundation
Director
Jordan School District Budget for the Year Ending June 30, 2016
SYNOPSIS OF ADMINISTRATIVE RESPONSIBILITIES
The following information is a synopsis of the positions identified on the line/staff chart on
page 20, including titles, names, and primary areas of responsibility. Board members are listed first,
followed by cabinet level positions, school administrators, district directors, and specialist positions
(listed alphabetically).
Board of Education
Board President .................................................................................................... Susan K. Pulsipher
Mrs. Pulsipher represents Precinct 3. Her term of office is 2015-2018.
Board Vice President ............................................................................................. Janice L. Voorhies
Mrs. Voorhies represents Precinct 6. Her term of office is 2013-2016.
Board Secretary ............................................................................................................... Jen Atwood
Mrs. Atwood represents Precinct 7. Her term of office is 2015-2018.
Board Member .............................................................................................................. J. Lynn Crane
Mr. Crane represents Precinct 1. His term of office is 2013-2016.
Board Member ....................................................................................................... Richard S. Osborn
Mr. Osborn represents Precinct 5. His term of office is 2013-2016.
Board Member ....................................................................................................... Kayleen Whitelock
Mrs. Whitelock represents Precinct 4. Her term of office is 2013-2016.
Board Member .................................................................................................. Matthew Young, CPA
Mr. Young represents Precinct 2. His term of office is 2015-2018.
Cabinet
Superintendent ........................................................................................... Patrice A. Johnson, Ed.D.
Appointed April 19, 2011; began her term as superintendent on June 1, 2011. Serves as the chief
executive officer for the school system and is responsible for implementation of Board policies and all
administrative procedures.
Business Administrator .......................................................................................... John Larsen, CPA
Appointed January 27, 2015; began his term as business administrator on February 1, 2015. Manages all
activities related to finances, school board meetings, elections, tax assessments, and other general
business matters.
Administrator of Auxiliary Services ................................................................................ Scott Thomas
Administers services related to maintenance and operation of schools, offices, and other District buildings
and insures they are open, comfortable, and safe for use. Administers operation of the following
departments: Facilities Services, Custodial, Transportation, and Nutrition Services.
Administrator of Curriculum and Staff Development .................................................... Laura Finlinson
Administers instructional and educational support services including the development, preparation, and
presentation of special curriculum materials, and provides assistance to teachers in the instructional
process. Administers services related to instructional support, special education, and federal program
administration.
Jordan School District Budget for the Year Ending June 30, 2016
21
Administrator of Human Resources ................................................................... June LeMaster, Ph.D.
Administers personnel, including hiring staff, implementing personnel policies, negotiating contracts, and
maintaining personnel records.
Administrator of Schools ......................................................................................... Michael Anderson
Administrator of Schools ..................................................................................................... Jill Durrant
Administrator of Schools ............................................................................... Anthony Godfrey, Ed.D.
Administrator of Schools .............................................................................................. Brad Sorensen
Administrator of Schools ................................................................................................. Teri Timpson
Administers activities related to the improvement of instruction and education in all schools for students in
grades kindergarten through twelve. Administers services related to applied technology, testing, student
record keeping, educational support, and student intervention.
K-12 School Administrators
Each of the District’s schools is administered by a principal. High schools, middle schools, and larger
elementary schools also have assistant principals who are assigned on the basis of school enrollment.
Principals are responsible for instructional programs, special services, local school budgets, etc.
District Directors
Accounting, Budgets, and Audits .................................................................... Heather Ellingson, CPA
Directs record keeping for all financial operations and transactions of the school system, manages
accounting procedures, and interprets financial transactions.
Career and Technical Education ................................................................................Jason Skidmore
Directs all applied technology programs in middle schools, high schools, and the Jordan Applied
Technology Centers.
Custodial/Energy Services ..............................................................................................Duane Devey
Directs all services related to the cleaning and light maintenance of District facilities. Directs activities
related to utilities and energy conservation.
Evaluation, Research and Accountability ....................................................................... Clyde Mason
Directs services related to group testing, assessment projects, reform grants, research project proposals,
and test results reporting.
Facility Services ........................................................................................................... David Rostrom
Directs all services related to the repair and maintenance of District facilities and directs the District’s new school
construction and major renovation programs.
Information Systems ........................................................................................ Cindy Nagasawa-Cruz
Directs preparation of data, implementation of technology for storage, updating, maintaining, and
retrieving information necessary for school and business operations. Provides leadership and
technical support for instructional use of computers.
Insurance Services ....................................................................................................... Cheryl Matson
Directs services related to insurance policies including health and accident, life, disability, etc.
Jordan Education Foundation ............................................................................................ Steven Hall
Directs activities associated with the Jordan Education Foundation, a non-profit organization
established to secure and manage funds received from the private sector.
Nutrition Services ................................................................................................................. Jana Cruz
Directs all services related to lunch and breakfast programs of the District.
22
Jordan School District Budget for the Year Ending June 30, 2016
Payroll ............................................................................................................................ Sarah Palmer
Directs distribution of salaries and payments for payroll-associated costs such as federal income
tax withholding, social security, retirement and insurance benefits, etc.
Purchasing ........................................................................................................................ Kurt Prusse
Directs purchasing and warehousing of supplies, furniture, equipment, and materials used in schools
and departments.
Special Education ......................................................................................................... Lisa Robinson
Directs programs for handicapped students including hearing impaired, occupational therapy, physical
therapy, precision teaching, resource programs, speech, and guidance programs.
Transportation .................................................................................................................. Herb Jensen
Directs all services associated with busing students to and from school.
Assistants, Consultants, and Specialists
Accountant/Internal Auditor ....................................................................................... Daniel Ellis, CPA
Maintains general ledger, reconciles monthly bank statements, audits federal, state, and selected local
programs annually, audits school accounts, etc.
Auxiliary Services Staff Assistant.................................................................................... Paul Bergera
Provides administrative support for activities associated with the maintenance and operation of buildings
and grounds, new construction, and supervision of classified personnel.
Career and Technical Education Consultant ............................................................... Sonja Ferrafino
Provides administrative support for programs associated with Career and Technical Education in high
schools and middle schools, Jordan Applied Technology Center, Adult Education, budgets, and grants.
Curriculum and Staff Development Staff Assistant ...................................................... Terri Summers
Provides administrative support for instructional and educational services including the development of
special curriculum materials and provides assistance to teachers in the instructional process.
Curriculum and Staff Development Consultant .............................................................. Robyn Bishop
Curriculum and Staff Development Consultant ..................................................... Mary Ann Erdmann
Curriculum and Staff Development Consultant ............................................................ Barbara Gentry
Curriculum and Staff Development Consultant ......................................................... Rebecca Gerber
Curriculum and Staff Development Consultant ........................................................... Wendy Harmon
Curriculum and Staff Development Consultant ............................................................ Rebecca Smith
Curriculum and Staff Development Consultant ..................................................................... Pam Su’a
Assists with the development and implementation of curricular goals, strategies, evaluation materials,
other support materials, and the conducting of in-service training for teachers.
Educational Support Services Coordinator ...................................................................... Nancy Ward
Provides administrative services related to Title I, Title III, Jordan District nurses, and programs for
English Language Learners, Migrant/Homeless students, Indian education, and MESA.
Guidance Program Specialist ............................................................................. Fulvia Franco, Ph.D.
Provides administrative services related to guidance, counseling, school psychologists, and social
workers.
Human Resources Specialist – Classified ...................................................................... Brent Burge
Human Resources Specialist – Licensed ................................................................... Travis Hamblin
Provides administrative services related to assignment of personnel, substitute teacher placements, staff
recruiting, and other personnel matters.
Jordan School District Budget for the Year Ending June 30, 2016
23
Instructional Support Services Consultant .................................................................. Shelley Nordick
Provides administrative services related to compliance with Elementary and Secondary Education Act,
grants management, and activities related to the use of audio-visual materials and media-related
services.
Instructional Technology Specialist ....................................................................................... Ron Bird
Instructional Technology Specialist ..............................................................................Michael Heaps
Instructional Technology Specialist ........................................................................... Steven Harwood
Instructional Technology Specialist ................................................................................... Mark Sowa
Provides administrative, in-service, and technical support to District and school staff regarding the
effective use of technology for business and instructional purposes.
Planning and Student Services ....................................................................................... Luann Leavitt
Administers services related to student record keeping including attendance accounting, home
locations, family characteristics, and other census data. Oversees preparation of school calendar
and statistical reports which provide information for classroom instruction, guidance, and other uses.
Administers the District’s planning effort including the location of new schools and the establishment
of school boundaries.
Special Education Program Specialist .............................................................................. Julie Brown
Provides administrative services related to Special Education programs.
Student Intervention Program Specialist ..................................................................... G. Norma Villar
Provides administrative services related to drug and alcohol abuse prevention programs. Provides
administrative support to schools for students with behavior problems, chairs the District Appeals
Committee, and coordinates referral services to law enforcement agencies.
24
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District
Schedule of General Fund Departmental Spending and Budgets**
2015-16 General Fund Departmental Spending and Budgets
Actual
2011-12
Cabinet:
Superintendent
Deputy Superintendent
District wide allocations
Auxiliary Services
Curriculum and Staff Development
Human Resources
K-12 Feeder Systems
$
Departments:
Accounting, Budgets, and Audits
Career and Technical Education
Communications
Energy/Custodial Services
Evaluation, Research, and Accountability
Facility Services
Information Systems
Insurance Services
Jordan Education Foundation
Nutrition Services
Payroll
Purchasing
Special Education
Transportation
Total
FICA / Medicare contribution rate
State retirement contribution rate
Industrial insurance contribution rate
Health / Life insurance composite
Disability insurance composite
349,853
332,497
161,735,418
600,674
14,980,841
1,673,790
4,625,055
Actual
2012-13
$
340,931
326,240
165,352,374
709,637
14,101,243
1,723,211
4,858,613
$
357,104
366,587
169,369,995
535,368
15,289,836
1,818,455
5,798,384
621,924
6,445,008
161,257
18,911,275
926,004
7,904,784
4,786,381
1,223,737
540,515
1,047,932
30,058,490
9,763,095
650,195
7,320,466
213,495
19,995,305
1,330,399
8,262,023
5,584,143
1,047,264
536,280
992,075
30,483,048
10,136,434
619,137
7,663,124
219,273
21,263,420
768,087
8,844,259
5,768,258
1,265,185
489,097
1,486,762
30,478,980
10,218,413
$ 266,688,530
$ 273,963,376
$ 282,619,724
$
$
7.65%
18.36%
0.80%
8,820
157
$
$
7.65%
20.26%
0.80%
8,856
157
Amended
Budget
2014-15
Actual
2013-14
$
$
7.65%
21.96%
0.80%
8,856
157
$
Proposed
Budget
2015-16
382,609
$
386,598
735,365
334,210
181,146,581 *
187,506,086
600,272
604,229
27,447,540 *
16,823,986
1,997,279
2,024,078
7,895,758 *
5,907,131
661,874
7,585,474 *
235,055
24,267,512
1,210,350
9,110,675
7,212,148
1,431,391
517,861
1,166,516
34,751,028 *
11,964,048
$ 320,319,336
$
$
7.65%
23.69%
0.80%
9,108
157
647,033
6,823,453
242,159
24,741,367
1,256,631
9,483,601
7,992,619
1,447,247
536,163
1,663,676
35,618,953
12,692,450
$ 316,731,670
$
$
7.65%
23.69%
0.80%
9,852
157
The following departments do not have budgeted expenditures in the General Fund:
Jordan Education Foundation
Nutrition Services
Note: Due to District restructuring, this schedule should not be used to compare to the similar schedule in prior years.
* See note on page 6
** Amounts listed above include all salaries, benefits, professional development, supplies, equipment, etc. for the departments
for which the director is responsible. These amounts are not reflective of the salary and benefits for an individual.
Jordan School District Budget for the Year Ending June 30, 2016
25
Jordan School District
Schedule of Correlation Between Departmental Budgets and Fund Budgets
Student
Activities
Fund 21
General
Fund 10
Cabinet:
Superintendent
Business Administrator
District wide allocations
Auxiliary Services
Curriculum and Staff Development
Human Resources
K-12 Feeder Systems
$
Departments:
Accounting, Budgets, and Audits
Career and Technical Education
Communications
Energy/Custodial Services
Evaluation, Research, and Accountability
Facility Services
Information Systems
Insurance Services
Jordan Education Foundation
Nutrition Services
Payroll
Purchasing
Special Education
Transportation
386,598
334,210
187,506,086
604,229
16,823,986
2,024,078
5,907,131
$
647,033
6,823,453
242,159
24,741,367
1,256,631
9,483,601
7,992,619
1,447,247
536,163
1,663,676
35,618,953
12,692,450
Total
$ 316,731,670
8,000,000
Non K-12
Fund 23
$
$
8,000,000
1,610,396
245,149
-
548,454
6,042,392
$
8,446,391
Program Directors were instructed to follow the below guidelines as they prepared their 2015-16 budgets:
Salaries and Wages should be budgeted as follows:
1) COLA increase of 2.0%
2) Step increases
3) Lane increases
Benefits should be budgeted as follows:
1) Social Security 6.20%
2) Medicare 1.45%
3) Retirement 23.69%
4) Industrial Insurance 0.80%
5) Health and Life Insurance $9,852 per full-time equivalent
6) Disability Insurance $156.60 per full-time equivalent
26
Jordan School District Budget for the Year Ending June 30, 2016
2015-16 Budgeted Amounts by Fund
Incremental
Tax
Fund 26
$
11,500,000
-
$ 11,500,000
Nutrition
Services
Fund 51
$
-
Foundation
Fund 75
Debt Service
Fund 31
Capital Projects
Fund 32
$
$
$
-
20,593,233
-
952,871
-
$ 20,593,233
$ 952,871
14,007,925
-
$ 14,007,925
2,654,031
6,325,000
123,000
315,000
Insurance
Fund 60
$
-
Total
$
386,598
334,210
217,278,438
6,929,229
17,192,135
2,024,078
14,222,131
674,153
20,731,306
5,058,000
245,000
100,000
2,040,000
41,946,840
-
647,033
7,371,907
242,159
25,415,520
1,256,631
30,214,907
13,050,619
43,394,087
952,871
20,838,233
536,163
1,763,676
41,661,345
14,732,450
$ 38,265,490
$ 41,946,840
$ 460,444,420
Indirect Cost Rates for Applicable State and Federal Programs
1) Restricted Programs 2.96%
2) Unrestricted Programs 15.32%
Reimbursement Rates
1) Mileage $0.575 per mile
2) Cellular Telephone $0.10 per peak minute and $0.10 per text message, limited to $50
per month
In total, all non compensation expenditures may not exceed the prior year's budget.
NOTE:
Due to District restructuring, this schedule should not be used to compare to
the similar schedule in prior years
Jordan School District Budget for the Year Ending June 30, 2016
27
Jordan School District
Schedule of Correlation Between Departmental Budgets, Full-Time Equivalents, and General Fund
Functions
Number
of FullTime
Equivalents
Cabinet:
Superintendent
Business Administrator
District wide allocations
Auxiliary Services
Curriculum and Staff Development
Human Resources
K-12 Feeder Systems
Departments:
Accounting, Budgets, and Audits
Career and Technical Education
Communications
Energy/Custodial Services
Evaluation, Research, and Accountability
Facility Services
Information Systems
Insurance Services
Jordan Education Foundation
Nutrition Services
Payroll
Purchasing
Special Education
Transportation
Total
2.00
2.00
2,303.50
5.00
208.15
16.35
134.48
Instruction
$
3,000
156,500,549
7,283,725
602,031
4,402,057
Students
$
5,882,510
1,175,928
82,646
Instructional
Staff
$
4,228,673
8,148,773
31,543
1,231
8.00
76.13
2.00
168.90
8.00
108.00
66.12
4.43
2.05
262.26
6.79
19.00
620.84
135.83
5,073,065
120,232
1,888,062
66,456
27,589,824
-
93,662
3,490,937
-
1,262,194
780,786
476,826
2,990,533
-
4,159.83
$ 203,529,001
$ 10,725,683
$ 17,920,559
The following departments do not have budgeted expenditures in the General Fund:
Jordan Education Foundation
Nutrition Services
Note: Due to District restructuring, this schedule should not be used to compare to the similar schedule in prior years.
28
Jordan School District Budget for the Year Ending June 30, 2016
2015-16 Budgeted Amounts by Function
District
Administration
School
Administration
Business
Administration
Operation and
Maintenance
Transportation
Personnel,
Planning,
and Data
Processing
$
$
$
$
$
$
$
383,598
509,859
1,176,275
19,686,312
83,312
168,500
1,500
275,000
-
369,581
1,486,189
-
2,346,232
$ 21,793,894
$
334,210
26,628
-
624,564
604,229
16,400
76,422
-
46,991
115,848
1,390,504
-
General
Fund 10
Total
$
386,598
334,210
187,506,086
604,229
16,823,986
2,024,078
5,907,131
647,033
1,046,000
536,163
866,655
-
24,739,867
9,483,601
797,021
-
61,470
12,606,511
24,951
242,159
80,613
5,627,731
334,791
85,939
647,033
6,823,453
242,159
24,741,367
1,256,631
9,483,601
7,992,619
1,447,247
536,163
1,663,676
35,618,953
12,692,450
3,456,689
$ 36,342,104
$ 12,667,981
$ 7,949,527
$ 316,731,670
Jordan School District Budget for the Year Ending June 30, 2016
29
III. BUDGET PREPARATION AND PROCEDURES
UTAH BUDGET CODE PROVISIONS
Each spring the District administration recommends to the Board of Education a proposed
(or tentative) budget for the next fiscal year. Following approval from the Board, this budget
becomes known as the adopted (or approved) budget. Each spring the administration also
recommends revisions to the current fiscal year’s budget (labeled “Final Amended”).
The guidelines for development of the District’s budget are outlined below and are verbatim
from Utah Code.
Title 53A. State System of Public Education
Chapter 19. School District Budgets
Part 1. Fiscal Procedures
53A-19-101 Superintendent of school district as budget officer -- School district budget
(1)
The superintendent of each school district is the budget officer of the district.
(2)
Prior to June 1 of each year, the superintendent shall prepare and file with the local school
board a tentative budget. The tentative budget and supporting documents shall include the
following items:
(a)
the revenues and expenditures of the preceding fiscal year;
(b)
the estimated revenues and expenditures of the current fiscal year;
(c)
an estimate of the revenues for the succeeding fiscal year based upon the lowest tax
levy that will raise the required revenue, using the current year’s taxable value as the
basis for this calculation;
(d)
a detailed estimate of the essential expenditures for all purposes for the next
succeeding fiscal year; and
(e)
the estimated financial condition of the district by funds at the close of the current
fiscal year.
(3)
The tentative budget shall be filed with the district business administrator for public
inspection at least 15 days prior to the date of its proposed adoption by the local school
board.
53A-19-102 Local school board budget procedures
(1)
(a)
Prior to June 22 of each year, a local school board shall adopt a budget and make
appropriations for the next fiscal year.
(b)
If the tax rate in the proposed budget exceeds the certified tax rate defined in Section
59-2-924, the local school board shall comply with Section 59-2-919 in adopting the
budget, except as provided by Section 53A-17a-133.
(2)
(a)
Prior to the adoption or amendment of a budget, a local school board shall hold a
public hearing, as defined in Section 10-9a-103, on the proposed budget or budget
amendment.
(b)
In addition to complying with Title 52, Chapter 4, Open and Public Meetings Act, in
regards to the public hearing described in Subsection (2)(a), at least 10 days prior to
the public hearing, a local school board shall:
(i)
publish a notice of the public hearing in a newspaper or combination of
newspapers of general circulation in the school district, except as provided in
30
Jordan School District Budget for the Year Ending June 30, 2016
(3)
Section 45-1-101;
(ii)
publish a notice of the public hearing electronically in accordance with Section
45-1-101;
(iii)
file a copy of the proposed budget with the local school board’s business
administrator for public inspection; and
(iv)
post the proposed budget on the school district’s Internet website.
(c)
A notice of a public hearing on a school district’s proposed budget shall include
information on how the public may access the proposed budget as provided in
Subsections (2)(b)(iii) and (2)(b)(iv).
A local school board shall file a copy of the adopted budget with the state auditor and the
State Board of Education.
53A-19-103 Undistributed reserve in school board budget
(1)
A local school board may adopt a budget with an undistributed reserve. The reserve may not
exceed 5% of the maintenance and operation budget adopted by the board in accordance
with a scale developed by the State Board of Education. The scale is based on the size of
the school district’s budget.
(2)
The board may appropriate all or a part of the undistributed reserve made to any expenditure
classification in the maintenance and operation budget by written resolution adopted by a
majority vote of the board setting forth the reasons for the appropriation. The board shall file
a copy of the resolution with the State Board of Education and the state auditor.
(3)
The board may not use undistributed reserves in the negotiation or settlement of contract
salaries for school district employees.
53A-19-104 Limits on appropriations -- Estimated expendable revenue
(1)
A local school board may not make any appropriation in excess of its estimated expendable
revenue, including undistributed reserves, for the following fiscal year.
(2)
In determining the estimated expendable revenue, any existing deficits arising through
excessive expenditures from former years are deducted from the estimated revenue for the
ensuing year to the extent of at least 10% of the entire tax revenue of the district for the
previous year.
(3)
In the event of financial hardships, the board may deduct from the estimated expendable
revenue for the ensuing year, by fund, at least 25% of the deficit amount.
(4)
All estimated balances available for appropriations at the end of the fiscal year shall revert to
the funds from which they were appropriated and shall be fund balances available for
appropriation in the budget of the following year.
(5)
A local school board may reduce a budget appropriation at its regular meeting if notice of the
proposed action is given to all board members and the district superintendent at least one
week prior to the meeting.
(6)
An increase in an appropriation may not be made by the board unless the following steps are
taken:
(a)
the board receives a written request from the district superintendent that sets forth
the reasons for the proposed increase;
(b)
notice of the request is published:
(i)
in a newspaper of general circulation within the school district at least one
week prior to the board meeting at which the request will be considered; and
(ii)
in accordance with Section 45-1-101, at least one week prior to the board
meeting at which the request will be considered; and
(c)
the board holds a public hearing on the request prior to the board’s acting on the
request.
53A-19-105 School district interfund transfers
Jordan School District Budget for the Year Ending June 30, 2016
31
(1)
(2)
(3)
(4)
(5)
A school district shall spend revenues only within the fund for which they were originally
authorized, levied, collected, or appropriated.
Except as otherwise provided in this section, school district interfund transfers of residual
equity are prohibited.
The State Board of Education may authorize school district interfund transfers of residual
equity when a district states its intent to create a new fund or expand, contract, or liquidate
an existing fund.
The State Board of Education may also authorize school district interfund transfers of
residual equity for a financially distressed district if the board determines the following:
(a)
the district has a significant deficit in its maintenance and operations fund caused by
circumstances not subject to the administrative decisions of the district;
(b)
the deficit cannot be reasonably reduced under Section 53A-19-104; and
(c)
without the transfer, the school district will not be capable of meeting statewide
educational standards adopted by the State Board of Education.
The board shall develop standards for defining and aiding financially distressed school
districts under this section in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act.
(6)
(a)
(b)
(c
(d)
All debt service levies not subject to certified tax rate hearings shall be recorded and
reported in the debt service fund.
Debt service levies under Subsection 59-2-924(3)(e)(iii) that are not subject to the
public hearing provisions of Section 59-2-919 may not be used for any purpose other
than retiring general obligation debt.
Amounts from these levies remaining in the debt service fund at the end of a fiscal
year shall be used in subsequent years for general obligation debt retirement.
Any amounts left in the debt service fund after all general obligation debt has been
retired may be transferred to the capital projects fund upon completion of the
budgetary hearing process required under Section 53A-19-102.
53A-19-106 Warrants drawn by business administrator
The business administrator of a local school board may not draw warrants on school district
funds except in accordance with and within the limits of the budget passed by the local school
board.
53A-19-107 Emergency expenditures
This chapter does not apply to appropriations required because of emergencies involving loss
of life or great loss of property.
53A-19-108 Monthly budget reports
(1)
The business administrator of each local school board shall provide each board member with
a report, on a monthly basis, that includes the following information:
(a)
the amounts of all budget appropriations;
(b)
the disbursements from the appropriations as of the date of the report; and
(c)
the percentage of the disbursements as of the date of the report.
(2)
A copy of the report shall be available for public review.
BUDGET DEVELOPMENT AND ADMINISTRATIVE POLICIES
The following administrative policies guide the budget preparation and administration.
32
Jordan School District Budget for the Year Ending June 30, 2016
Operating Budget Policies
• The District will cover current expenditures with current revenues. The District will avoid
budgetary procedures that cover current expenditures at the expense of meeting future
years’ expenditures, such as postponing expenditures, accruing future years’ revenues, or
rolling over short-term debt.
• The budget will provide for adequate maintenance of capital, plant, and equipment, and for
orderly replacement of equipment.
• The District will maintain an interactive online budgetary control system to assist in following
the budget plan.
• The District will prepare monthly reports comparing actual revenues and expenditures to
budgeted amounts.
• Where possible, the District will integrate performance measurement and productivity
indicators with the budget.
Capital Improvement Budget Policies
• The District will develop and administer a multi-year plan for capital improvements and
update it annually.
• The District will budget for major capital projects in accordance with the priorities of the
Board of Education.
• The District will coordinate development of the capital improvement budget with
development of the operating budget. Future operating costs associated with new capital
improvement will be projected and included in the operating budgets.
• The District will maintain all assets at a level adequate to protect the District’s capital
investment and to minimize future maintenance and replacement costs.
• The District will identify the estimated costs and potential funding sources for each capital
project proposal before it is submitted to the board for approval.
• The District will restrict any new or replacement construction to be consistent with state
guidelines for school building utilization.
• The District will determine the least costly financing method for all new projects.
• The criteria for determining the order of project completion is primarily based on
safety/critical need, funding/efficiency, housing utilization, and future planning.
Debt Management Policies
• The District will confine long-term borrowing to capital projects and purchases of equipment,
as required by law.
• When the District finances capital projects by issuing bonds, it will pay back the bonds within
a period not to exceed the expected useful life of the asset acquired.
• The District will try to keep the average maturity of general obligation bonds at or below 15
years.
• Total general-obligation debt will not exceed 4% of the reasonable fair market value of
taxable property within the District.
• The District will not use long-term debt for current operations.
• The District will meet all debt service obligations when due.
• The District will retire tax and revenue anticipation debt annually.
• The District will maintain communication with bond rating agencies about its financial
condition. The District will follow a policy of full disclosure in every financial report and
official statement.
• The District will provide to the capital markets ongoing disclosure of annual financial
information and material events that may affect the District’s financial strength.
Jordan School District Budget for the Year Ending June 30, 2016
33
Revenue Estimation Policies
• The District business administrator will estimate annual revenues by an objective, analytical
process. The District will not include revenue in the budget that cannot be verified with
documentation of its sources and amount.
• The District will set fees and user charges in its proprietary funds at a level that fully
supports the total direct and indirect costs of the activity.
Accounting, Auditing, and Financial Reporting Policies
• The accounting system will report financial information, on a basis consistent with Generally
Accepted Accounting Principles, as established by the Governmental Accounting Standards
Board (the budget basis is the same as the accounting basis).
• Regular monthly and annual financial reports will present a summary of financial activity by
fund.
• An independent certified public accounting firm will be approved by the Board of Education
and will perform an annual audit, and will publicly issue its opinion on the District’s financial
statement.
• The District will seek to obtain and maintain a Certificate of Achievement for Excellence in
Financial Reporting from the Government Finance Officers Association. The District will
also seek to obtain and maintain the Meritorious Budget Award from the Association of
School Business Officials International, and the Distinguished Budget Presentation Award
from the Government Finance Officers Association.
Budget Administration and Management Process
• Every dollar of expenditure included in this budget is assigned to some person as a “cost
center controller” for that particular piece of the budget. This person may be a general
administrator, department administrator, building level administrator, teacher, or other staff
member. These cost center administrators are responsible to control “their” budget, and are
subject to disciplinary action for failure to properly control or manage their budget. The
management information system and organization will not allow expenditures to be incurred
unless they are properly classified and authorized by the cost center controller and within
the limits of available appropriations. An interactive online budgetary control system
provides cost center controller’s budget status information at the touch of a computer
terminal key as well as monthly reports. Purchase orders are reported as encumbrances
against available appropriations at the time they are originated.
SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of Jordan School District (the District) are in conformity with
generally accepted accounting principles applicable to governmental units in general and Utah
school districts in particular. The following is a summary of the more significant policies.
The Reporting Entity – The District was established in 1905 and provides elementary and
secondary education in southwest Salt Lake County (kindergarten through grade 12). The Board of
Education, comprised of seven elected officials, is the governing authority for the District. The board
establishes District policies, approves the budget, appoints a superintendent with responsibilities for
administering all educational activities of the District, and appoints a business administrator with
responsibilities for fiscal matters. The board is authorized to issue bonds, incur short-term debt, levy
ad valorem taxes, and is not dependent on any other unit of local government. This budget book
presents all the fund types and account groups of the District and its component unit, the Jordan
Education Foundation, for which the District is considered to be financially accountable. A blended
component unit, although a legally separate entity, is, in substance, part of the District’s operations.
34
Jordan School District Budget for the Year Ending June 30, 2016
The Jordan Education Foundation is a nonprofit organization established under IRS regulations as a
conduit for tax-deductible contributions to the District. The Foundation exclusively services the
District. The Foundation is presented as a governmental fund of the District.
Basis of Accounting and Budgeting – The basis of accounting and the basis of budgeting are the
same. The accounts of the District are organized on the basis of funds, each of which is considered
to be a separate accounting entity. The operations of each fund are accounted and budgeted for by
providing a separate set of self-balancing accounts which comprise its assets, liabilities, fund
balance, revenues, and expenditures. District resources are allocated to and accounted for in
individual funds based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped by type in the combined financial
statements. The District utilizes the following types of funds:
•
Governmental Fund Types – Revenues and expenditures are budgeted and recognized using
the modified accrual basis of accounting. Revenues are recognized in the accounting period in
which they become both measurable and available. “Measurable” means that amounts can be
reasonably determined within the current period. “Available” means that amounts are collectible
within the current period or soon enough thereafter to be used to pay liabilities of the current
period. The District’s policy is to consider revenue available if it is expected to be collected within
60 days following the close of the fiscal year, or within 30 days of the fiscal year end in the case
of property tax revenue. Revenues collected in advance are deferred and recognized in the
period to which they apply. State, federal and interest revenues are accrued since these
revenues are considered measurable and available. Expenditures claimed for reimbursement
under a federal grant generally must be made before federal money is paid to the District;
therefore, federal grant revenues are recognized based upon the qualifying expenditures
recorded. Grants received in advance of qualifying expenditures are recorded as deferred
revenue until earned. Expenditures are recognized in the accounting period in which the fund
liability is incurred, except for interest on long-term debt, which is recognized when due. The
District uses the following governmental funds:
•• General Fund – The General Fund is used to account for all financial resources applicable to
the general operations of the District which are not restricted or committed as to use by
outside sources and which are not required to be accounted for in another fund.
•• Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of
specific revenue sources (other than expendable trusts or major capital projects) that are
legally restricted to expenditures for specific purposes. The District’s principal special revenue
fund is the Nutrition Services Fund which receives the majority of its revenues from local and
federal sources and is legally restricted to using such revenues to provide food services to
students. Another special revenue fund utilized by the District is the Non K-12 Programs
Fund. The Non K-12 Programs Fund primarily is used to account for the operation of
preschool and adult education programs. The Student Activities Fund, a special revenue
fund, accounts for monies that flow through the individual school checking accounts including
club accounts, athletic programs, class fees, vending receipts, student activity fees, etc. The
Jordan Education Foundation Fund, a special revenue fund, includes money contributed to
the Jordan Education Foundation, a nonprofit organization established to secure and manage
funds from the private sector which are used to foster, promote, and enhance public
education programs.
•• Debt Service Fund – The Debt Service Fund is used to account for the accumulation of
resources for, and payment of, principal, interest and related costs on general obligation
bonds and capital leases.
Jordan School District Budget for the Year Ending June 30, 2016
35
•• Capital Projects Fund – The Capital Projects Fund is used to account for resources
designated for the acquisition of fixed assets and construction of major capital projects which,
by their nature, may require more than one budgetary cycle for completion.
•
Proprietary Fund Types – All proprietary fund types are accounted and budgeted for on a cost
of services or “economic resources” measurement focus. As a result, all assets and liabilities
(whether current or noncurrent) are included in the related balance sheets. Proprietary fund
operating statements present revenues that are recognized in the accounting period in which
they are earned and expenses that are recognized in the period incurred. An internal service
fund is used to account for the financing of goods or services provided by one department or
agency to other departments or agencies on a cost-reimbursement basis. Internal service funds
are designated to accumulate the total cost (including depreciation and overhead) of providing a
particular service. The Self-Insurance Fund is the only internal service fund used by the District
and is used to account for the revenues and expenses associated with the District’s selfinsurance plan covering employee health and accident claims. Premiums are charged to the
District’s other funds to cover anticipated costs.
Budget Development Process and Budgetary Accounting – The District operates within budget
requirements for school districts as specified by State law and as interpreted by the State
Superintendent of Public Instruction. These financial reports reflect the following budgetary
standards:
•
•
•
•
•
•
For the fiscal year beginning July 1, the business administrator, under the direction of the
superintendent, prepares a proposed budget for all funds which is presented to the Board of
Education on or before June 1.
After a public hearing has been held, the Board of Education, by resolution, legally adopts the
final budget no later than June 22.
Once adopted, the budget can be amended by subsequent board action. Reductions in
appropriations can be approved by the board upon recommendation of the Superintendent;
however, increases in appropriation at the overall fund level require a public hearing prior to
amending the budget. The business administrator may approve budget transfers within
departments or programs without board action up to $500,000 on a single transfer.
Adjustments in estimated revenues and revisions of appropriations due to operational changes in
categorical program funding are integrated into the amended budget approved by the board.
The total budgeted expenditures of a given fund may not exceed the revenues expected to be
received for the fiscal year plus the fund balance. Control of the budget is exercised at the
overall fund level.
The General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Fund
budgets are prepared in accordance with generally accepted accounting principles using the
modified accrual basis of accounting. Unencumbered appropriations lapse at year end.
Proprietary fund types also adopt budgets. These budgets are for management purposes and
are not legally required for budgetary control. Proprietary fund types budgets are prepared using
the accrual basis of accounting.
Encumbrances – Encumbrance accounting, under which purchase orders for goods and services
are recorded in order to restrict that portion of the applicable appropriation, is used to facilitate
comparisons with budgets. Outstanding encumbrances at year end are reported as fund balances
because they do not constitute expenditures or liabilities.
Inventories – Inventories are accounted for under the consumption method, wherein inventories are
recorded as assets when acquired, and expenditures are recorded when the inventories are
36
Jordan School District Budget for the Year Ending June 30, 2016
transferred to the schools for consumption. Inventories recorded in the General Fund and other
governmental fund types are stated at cost using a weighted moving average method. Inventories
reported in the governmental fund types are equally offset by a reservation of fund balance which
indicates that they do not constitute “available spendable resources” even though they are a
component of total assets.
General Fixed Assets – All general fixed assets are carried at cost. All purchased or constructed
capital assets costing more than $2,000 or which meet other criteria are capitalized and depreciated
over their estimated useful lives. Depreciation is computed on the straight-line method over the
following estimated useful lives:
Buildings ......................................................................................... 40 years
Building and site improvements .................................................... 20 years
Furniture, fixtures, and equipment .................................................. 10 years
Transportation equipment .............................................................. 10 years
Computer equipment ........................................................................ 5 years
Cash and Investments – It is the policy of the District to follow the requirements of the Utah Money
Management Act (Utah Code Annotated 1953, Section 51, Chapter 7) in handling its depository and
temporary investment transactions. This law requires the depositing of District funds in a “qualified
depository.” The Act defines a “qualified depository” as any financial institution whose deposits are
insured by an agency of the Federal Government and which has been certified by the state
commissioner of financial institutions as meeting the requirements of the Act and adhering to the
rules of the Utah Money Management Council.
The Money Management Act also governs the scope of securities allowed as appropriate temporary
investments for the District and conditions for making investment transactions. Investment
transactions are to be conducted through qualified depositories or primary reporting dealers.
Allowable investments under the Act include:
•
•
•
•
•
•
•
•
•
Negotiable or non-negotiable deposits of qualified depositories.
Repurchase agreements with qualified depositories or primary reporting dealers.
Commercial paper which is rated P-1 by Moody’s Investor Services or A-1 by Standard and
Poors, Inc., if the remaining term to maturity is 270 days or less.
Banker’s acceptances that are eligible for discount at a federal reserve bank and which have a
remaining term of 270 days or less.
Obligations of the United States Treasury, including bills, notes, and bonds.
Obligations issued by or fully guaranteed as to principal and interest by the following agencies or
instrumentalities of the United States in which a market is made by a primary reporting
government securities dealer: Federal Farm Credit Banks, Federal Home Loan Banks, Federal
National Mortgage Association, Government National Mortgage Association, Federal Home Loan
Mortgage Corporation, or Student Loan Marketing Association.
Shares of certificates in any open-end management investment company registered with the
Securities and Exchange Commission under the Investment Company Act of 1940, the portfolio
of which is restricted by law or agreement to investments in which public funds may be invested
directly.
Corporate obligations that are rated A or higher by Moody’s Investor Services or A-1 by Standard
and Poors Inc., if the remaining term to maturity is 365 days or less and if publicly traded.
Public Treasurer’s Investment Fund.
Jordan School District Budget for the Year Ending June 30, 2016
37
BUDGET CALENDAR
An annual budget is prepared for submission to the Board of Education by May of each year
and, when necessary, a truth-in-taxation public hearing is held in August. No public funds may be
expended until the tentative budget has been approved by the Board. Financial status reports are
provided to the Board monthly. The Board must approve increases to fund expenditures in
advance.
August
• Capital Outlay requests are prepared and reviewed for Board consideration.
September
• An independent audit is completed for the prior fiscal year. The fund balance
for each fund is set based upon the audit. Also, fund balances for state,
federal, and local programs are set.
October
• School textbook, supply, media, etc. budgets are adjusted according to the
October enrollment.
January
• The budget is updated for the current fiscal year. Revenues are re-evaluated
to determine adjustments to the budgeted revenue prepared eight months
earlier.
March
• Establish projected enrollments and teacher/pupil ratios.
• Establish allotments for textbooks, supplies, media, etc.
• Preliminary local, state, and federal program requests are prepared.
• The State Legislature establishes the new WPU value.
• The Utah State Office of Education provides preliminary projections for statefunded programs.
April
• The Board of Education holds study sessions to review fund balances, discuss
administrators’ recommendations, establish budget priorities, determine capital
expenditures, and to assure compliance with all District goals.
• The District’s assessed valuation is projected.
May
• The proposed budget is submitted to the Board of Education and made
available for public review.
June
• A formal budget hearing is held, and the budget is officially adopted.
August
• A truth-in-taxation hearing is held, if necessary.
38
Jordan School District Budget for the Year Ending June 30, 2016
FINANCIAL
SECTION
I. BUDGET STRUCTURE
OPERATING FUNDS
Jordan School District's revenue and expenditures are managed by fund as follows:
GOVERNMENTAL FUND TYPES
Fund 10 – General ..................................................................................... Pages 49-62
Fund 21 – Student Activities ...................................................................... Pages 63-65
Fund 23 – Non K through 12 ...................................................................... Pages 67-70
Fund 26 – Incremental Tax ........................................................................ Pages 71-73
Fund 51 – Nutrition Services ....................................................................... Pages 75-79
Fund 75 – Jordan Education Foundation .................................................... Pages 81-83
Fund 31 – Debt Service ............................................................................. Pages 85-99
Fund 32 – Capital Projects ..................................................................... Pages 101-108
PROPRIETARY FUND TYPE
Fund 60 – Health, Life, and Long-term Disability Self-Insurance ............ Pages 109-113
A review of each fund is included in the Financial Section. Each review begins with an
Operation Summary which includes a fund description, a list of the administrator(s) with primary
responsibility for managing the budget, and the number of full-time equivalent (FTE) positions
funded. The actual number of employees may exceed the total FTE because some individuals work
part-time. It should be noted that many full-time individuals are paid through more than one funding
source. In such instances, only the portion of the FTE related to the specific budget is included.
Each fund describes the operational changes and summarizes information on revenue,
expenditures, and fund balances. Statements of Revenue, Expenditures, and Changes in Fund
Balances provide actual data for 2011-12, 2012-13, 2013-14, final amended data for
2014-15, and proposed data for 2015-16. Other related information is included as appropriate.
Jordan School District Budget for the Year Ending June 30, 2016
39
II. BUDGET SUMMARY – ALL FUNDS
REVENUE SOURCES
Operational revenues come from a combination of local, state, and federal sources.
10-year History of Revenue Funding Source Percentages
(in millions)
100%
$36.6
$34.9
$35.3
$67.1
$25.6
$27.3
$42.2
$26.2
$27.0
$29.1
90%
$184.4
$183.8
$163.8
$172.7
$180.4
$176.8
$181.1
$307.6
70%
$522.1
$316.6
80%
60%
50%
40%
$315.0
$187.4
$186.1
$189.9
$202.6
$216.7
$223.2
$221.7
20%
$332.9
$287.7
30%
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
10%
0%
2006-07
2007-08
State Funding
Local Funding
Federal Funding
10-Year History of Revenue and Other Financing Sources, and Expenditures
891.6
$1,000
751.3
700.3
461.4
433.1
469.2
436.1
422.0
413.5
400.8
397.5
397.5
395.1
405.1
393.4
403.8
$500
435.1
$600
585.4
In Millions of Dollars
$700
639.2
$800
689.7
$900
$400
$300
$200
$100
$0
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
Revenues and Other Financing Sources
40
2012-13
2013-14
2014-15
2015-16
Expenditures
Jordan School District Budget for the Year Ending June 30, 2016
LOCAL FUNDING
Jordan School District levies property taxes to generate revenue. Each year the District
receives a certified tax rate from Salt Lake County and adopts tax rates according to Utah Code.
The certified tax rate is set at a level which is revenue neutral with an allowance for new growth.
Tax rates are lowered as the District’s assessed valuation grows to assure the District does not
receive a tax windfall as a result of property reassessments and other changes. When overall
assessed valuation decreases, tax rates are increased.
Due to increases in the State-mandated basic tax rate, the District projects a tax rate
increase in 2015-16 of 0.000342 (5.10%). Increases will occur in the General Fund 0.000406 and
Debt Service Fund 0.000020, offset by decreases in the Non K-12 Fund (0.000075) and Capital
Projects Fund (0.000009).
Charter schools receive a portion of the District’s property tax revenues. See page 156 for
more information about how charter schools are funded and their effect on the District.
Interest from investments, fees, rentals, etc., also provide revenue. Revenue generated from
interest earnings is minimal due to low interest rates.
STATE FUNDING – BASIC
The State of Utah has established a minimum school program that guarantees a certain
basic level of equalized revenue for each student regardless of local school district wealth. Each
local district must levy a uniform basic tax rate. If the local tax rate does not generate the minimum
revenue guaranteed by the state, then the state will provide aide to the local district to cover the
difference. For 2015-16, the State Legislature increased this tax statewide. The formula is
illustrated below:
State Guaranteed Amount – Basic Local Levy = State Basic Aid
The Minimum School Program is funded from the following revenue sources: property tax
(basic levy), state income tax, and state franchise tax. Minimum School Program revenue is
distributed to Utah school districts according to the Weighted Pupil Unit (WPU).
The Utah State Legislature increased the WPU value by $120 to $3,092 for 2015-16.
Charter schools alter the WPU formula for the District. State Basic funding is projected to decrease,
despite the increase in WPU due to the Basic Local Levy increase which offsets State Basic aid.
See page 156 for more information about how charter schools are funded and their effect on the
District.
STATE FUNDING – OTHER
The State of Utah, in addition to funds generated by the WPU, allocates other funds for
specific purposes. In 2014-15 and 2015-16, there are twenty-seven such earmarks. Based on State
projections, the District anticipates an increase in these other funding sources, primarily due to
increases in Voted and Board Local Levy subsidies. These subsidies are meant to help districts with
low per student funding.
Jordan School District Budget for the Year Ending June 30, 2016
41
FEDERAL FUNDING
Federal funds are earmarked for specific purposes such as special education, special
programs, vocational education, and nutrition services. The 2015-16 budget shows an overall
decline in federal funding, mostly due to the assumption that all deferred revenues are spent in the
2014-15 year (see page 6 for more information).
ASSESSED VALUATION
The assessed valuation of property within Jordan School District's boundaries decreased
from 2010 to 2011 and from 2011 to 2012 as a result of the economic downturn and subsequent
revaluations. Valuations decreased from 2012 to 2013 primarily due to significant decreases in
centrally assessed properties. Valuations are anticipated to increase from 2013 to 2014 and from
2014 to 2015 due to increases in residential property values and new growth. The reason for the
large drop for 2009 in the following graph is due to the District division (see page 1).
Jordan School District’s Assessed Valuation
(In Billions)
$36.1
$32.6
$25.7
$14.3
2006
2007
2008
2009
$16.8
$15.6
$14.9
$14.8
2010
2011
2012
2013
Estimated Projected
$15.1
$15.0
2014
2015
Calendar Year
TAX RATE SUMMARY
A 10-year history of Property Tax Assessments and Collections is shown on page 48. Under
Utah law, a school district’s tax rate for the subsequent year may not generate additional funds from
the prior year. The only exceptions to this requirement to remain “revenue neutral” year over year
can occur as follows:
42
1.
When a district holds a truth-in-taxation (public) hearing to increase levies as allowed by
Utah law;
2.
As required by the Utah Legislature in the Basic Program rate to generate funds
necessary to cover the State guaranteed amount, or WPU;
3.
In the Debt Service rate. This rate may be adjusted annually as necessary to meet
Debt Service payment needs; and
Jordan School District Budget for the Year Ending June 30, 2016
4.
When a District’s assessed valuation increases year over year because of new
development.
Changes within the rates are allowed by Utah law, so long as the total rate does not exceed
the certified rate. The following chart shows a tax rate comparison for 2013-14, 2014-15, and the
proposed rate for 2015-16.
Jordan School District Tax Rate Comparison
General Fund
Basic Program (set by Legislature)
Voted Leeway
Board Leeway
K-3 Reading
Special Transportation
Non K-12
Recreation
Capital Projects
Capital Outlay
Debt Service
General Obligation Debt
TOTAL
Actual
2013-14
Actual
2014-15
Proposed
2015-16
Change
from Prior
Year
0.001535
0.001600
0.000670
0.000121
0.000200
0.001419
0.001600
0.000416
0.000121
0.000200
0.001764
0.001600
0.000477
0.000121
0.000200
0.000345
0.000000
0.000061
0.000000
0.000000
0.000044
0.000135
0.000060
(0.000075)
0.002115
0.001924
0.001915
(0.000009)
0.000847
0.007132
0.000885
0.006700
0.000905
0.007042
0.000020
0.000342
TAX COLLECTIONS
Each levy of 0.000100 is expected to generate about $1.51 million in revenue. The average
tax collection rate for the past five years is approximately 100%.
Jordan School District Budget for the Year Ending June 30, 2016
43
Jordan School District
TAX RATE SCHEDULE
Actual
2011-12
Description
A. General Fund, Non K-12 Fund
1. Basic Program (53A-17a-135)
a. Set by law - District part of Basic Program
(Legislature sets value of WPUs)
b. Uniform School Fund pays balance of
program (total Basic Program minus local
tax collections)
c. Judgment Levy
0.001591
0.001600
2. Voted Local Levy (53A-17a-133)
a. Maximum Tax Rate - 0.002000
b. Jordan District election (Feb 4, 2003) approved
the Tax Rate of 0.001600
c. The first 0.001600 is supported by a State
revenue guarantee.
d. Judgment Levy
-
3. Board Local Levy (53A-17a-164)
a. Maximum Tax Rate - 0.001800
b. The first 0.000400 is supported by a State
revenue guarantee.
c. New levy beginning with Fiscal Year 2012-13
d. The Legislature and good accounting require three
of the eliminated levies (below) to maintain accountability
for restricted programs. In the past, the tax levy
served as the vehicle to demonstrate compliance.
With the elimination of these levies, the District had
to create a sub-levy system to show this compliance.
Therefore, the overall Board Local Levy is divided
into the following four sub-levies:
Board Local Levy (53A-17a-164)
Board Levy, K-3 Reading Program (53A-17a-150)
Tax rate of 0.000121 must be dedicated to K-3
Reading Program in order to receive state funds
Board Levy, Transportation (53A-17a-127)
Tax rate of 0.000200 must be dedicated to
Transportation in order to receive state funds
Board Levy, Recreation (Non K-12 Fund)
Activities accounted for within the Non K-12 Fund
c. Judgment Levy
44
Actual
2012-13
0.001651
0.001600
-
Actual
2013-14
0.001535
0.001600
-
Actual
2014-15
0.001419
0.001600
-
Proposed
2015-16
0.001764
0.001600
-
na
na
0.000581
0.000121
0.000670
0.000121
0.000416
0.000121
0.000477
0.000121
na
0.000200
0.000200
0.000200
0.000200
na
0.000052
0.000044
0.000135
0.000060
na
-
-
-
-
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District
TAX RATE SCHEDULE (Cont.)
Description
4. Eliminated levies beginning with Fiscal Year 2012-13
a. School Board Leeway (53A-17a-134)
Maximum Tax Rate - 0.000400
b. K-3 Reading (53A-17a-151)
Maximum Tax Rate - 0.000121
c. Special Transportation (53A-17a-127)
Maximum Tax Rate - 0.000300
d. Tort Liability (63-30-27)
Maximum Tax Rate - 0.000100
e. 10% of the Basic Program (53A-17a-145)
Maximum Tax Rate - based on Basic Program
f. Recreation (Non K-12 Fund)
Maximum Tax Rate - unlimited
B. Capital Projects Fund
1. Capital Local Levy (53A-16-113)
a. Maximum Tax Rate - 0.003000
b. Revenue is used for capital projects.
c. New levy beginning with Fiscal Year 2012-13
d. Until Fiscal Year 2017-18, the first 0.000600 of this
levy is pooled with other school districts within
Salt Lake County and redistributed based on
enrollment and enrollment growth.
e. Judgment Levy
2. Eliminated levies beginning with Fiscal Year 2012-13
a. Capital Outlay (53A-16-107)
Maximum Tax Rate - 0.002400
b. 10% of the Basic Program (53A-17a-145)
Maximum Tax Rate - based on Basic Program
c. Voted Capital Outlay Levy (53A-16-110)
Maximum Tax Rate - 0.002000
Actual
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Proposed
2015-16
0.000400
na
na
na
na
0.000121
na
na
na
na
0.000088
na
na
na
na
0.000029
na
na
na
na
0.000109
na
na
na
na
0.000089
na
na
na
na
na
0.002190
na
0.002115
-
0.002201
0.001924
-
0.001915
-
-
na
na
na
na
-
na
na
na
na
-
na
na
na
na
C. Debt Service Fund
1. General Obligation Debt (11-14-310)
a. Must have voter approval.
b. Judgment Levy
0.001091
TOTAL
0.007319
0.000965
-
0.007360
0.000847
0.007132
0.000885
0.006700
0.000905
0.007042
na – not applicable to the year indicated due to changes in statute.
Jordan School District Budget for the Year Ending June 30, 2016
45
JORDAN SCHOOL DISTRICT
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - ALL FUNDS
For the Year Ending June 30, 2016 (With Comparative Totals for Prior Years)
General
Fund
REVENUES
Property Taxes
Interest From Investments
Other Local
School Foods Sales
State of Utah
Federal Government
$
Total Revenues
EXPENDITURES
Instruction
Support Services:
Students
Instructional Staff
General District Administration
School Administration
Business
Operation & Maintenance of Facilities
Student Transportation
Personnel, Planning & Data Processing
Food Service
Community, Adult, Preschool and Other
Capital Acquisitions
Debt Service
Governmental Fund Types
Non
Incremental
K-12
Tax
Fund
Fund
Student
Activities
62,846,200
680,000
6,246,371
214,947,517
15,078,608
$
60,000
7,940,000
-
299,798,696
8,000,000
203,529,001
8,000,000
10,725,683
17,920,559
2,346,232
21,793,894
3,456,689
36,342,104
12,667,981
7,949,527
-
$
906,000
10,000
665,000
3,124,325
3,190,660
$
7,895,985
40,000
7,294,000
3,200,000
8,365,267
Jordan
Education
Foundation
$
18,899,267
-
1,000
749,000
35,000
785,000
-
-
8,446,391
-
12,500,000
-
20,593,233
-
952,871
-
8,446,391
12,500,000
20,593,233
952,871
(1,693,966)
(167,871)
Total Expenditures
316,731,670
Excess (Deficiency) of Revenues Over Expenditures
(16,932,974)
-
OTHER FINANCING SOURCES (USES)
Note Proceeds
Note Repayment
Refunding Bonds Issued
Bond Premium
Payment to Refunded Bonds Escrow Agent
Sale of Fixed Assets
Interfund Transfer In
Interfund Transfer Out
(167,871)
-
-
-
-
167,871
-
Total Other Finance Sources (Uses)
(167,871)
-
-
-
-
167,871
Excess (Deficiency) of Revenues and Other
Sources Over Expenditures
(17,100,845)
-
Fund Balance, Beginning of Year
111,427,231
Allocated to other Local Educational Agencies
Fund Balance, End of Year
46
8,000,000
$
12,500,000
-
-
12,500,000
-
Nutritional
Services
Fund
1,488,099
-
94,326,386
$
5,719,916
-
(550,406)
5,719,916
$
(550,406)
$
937,693
-
(1,693,966)
-
4,675,867
$
-
906,091
$
2,981,901
$
906,091
Jordan School District Budget for the Year Ending June 30, 2016
Debt
Service
Fund
$
Capital
Projects
Fund
13,665,500
20,000
-
$
13,685,500
31,916,500
150,000
393,054
412,144
$
32,871,698
-
-
Proposed
2015-16
Final Amended
2014-15
Totals
Actual
2013-14
Actual
2012-13
Actual
2011-12
80,000
38,540,000
-
$ 121,834,200
1,041,000
54,140,371
7,294,000
221,699,896
27,046,679
$ 121,000,000
1,201,000
51,917,519
7,294,000
223,150,595
29,126,172
$ 112,043,677
1,497,162
48,843,933
7,781,207
216,683,039
26,210,591
$ 116,427,486
1,956,591
46,476,662
7,573,508
202,569,189
25,565,078
$ 119,232,629
2,070,310
47,782,745
7,887,326
189,860,581
27,270,288
38,620,000
433,056,146
433,689,286
413,059,609
400,568,514
394,103,879
211,529,001
216,412,242
190,962,206
187,103,820
184,383,681
-
14,007,925
38,265,490
-
41,946,840
-
10,725,683
17,920,559
2,346,232
21,793,894
3,456,689
36,342,104
12,667,981
7,949,527
20,593,233
63,846,102
38,265,490
14,007,925
10,790,970
20,038,407
2,272,725
20,903,856
3,818,627
34,473,234
11,964,410
7,644,865
21,124,700
61,649,687
44,119,890
14,006,235
9,650,161
14,962,336
1,941,013
19,978,546
3,215,500
31,389,725
10,265,761
6,242,453
18,130,572
45,966,356
56,990,651
12,350,804
9,134,482
13,867,708
1,752,719
18,375,400
3,258,511
29,335,972
10,208,390
5,820,063
18,372,308
42,931,228
43,199,531
14,175,381
8,802,077
12,144,431
1,666,396
17,697,566
3,356,112
28,374,180
9,930,729
5,906,535
18,118,182
35,993,091
51,923,507
16,803,677
14,007,925
38,265,490
41,946,840
461,444,420
469,219,848
422,046,084
397,535,513
395,100,164
(5,393,792)
(3,326,840)
(28,388,274)
(35,530,562)
(8,986,475)
44,695,000
6,800,029
(51,281,656)
213,533
155,270
(155,270)
(322,425)
-
50,000
-
-
50,000
167,871
(167,871)
5,000,000
(5,000,000)
2,362,000
160,671
(160,671)
-
50,000
-
50,000
2,362,000
(322,425)
1,355,548
$
Proprietary
Fund
Internal
Service
Fund
1,033,123
(5,343,792)
(3,326,840)
(28,338,274)
(33,168,562)
61,066,526
13,548,720
200,187,998
233,356,560
$
55,722,734
$
10,221,880
$ 171,849,724
$ 200,187,998
Jordan School District Budget for the Year Ending June 30, 2016
426,906
(8,559,569)
241,916,129
$ 233,356,560
3,033,001
(996,285)
230,380
152,127
(152,127)
3,410,564
155,766
(155,766)
230,380
3,410,564
3,263,381
2,414,279
238,652,748
236,675,806
$ 241,916,129
(437,337)
$ 238,652,748
47
Jordan School District
PROPERTY TAX ASSESSMENTS AND COLLECTIONS
Years Ended December 31, 2006-2015
Tax
Year
Ended
Dec. 31
2006
Fair
Market
Value
* ***
$
37,866,840,667
$
Taxes
Assessed
(Net of Taxes
Waived)
***
Assessed
Valuation
*
Tax
Rate
**
Current
Collections
***
25,664,717,060
0.007347
$ 184,780,541
$ 178,968,241
Delinquent
Collections
***
$
5,605,509
$
Total
Tax
Collections
Total
Collection
As Percent
of Current
Assessment
184,573,750
99.89%
2007
48,569,689,093
32,595,064,478
0.006617
213,413,357
205,658,638
5,499,442
211,158,080
98.94%
2008
53,062,957,737
36,069,292,281
0.006150
216,367,011
205,389,096
5,809,182
211,198,278
97.61%
2009
20,976,453,673
14,313,048,491
0.007380
112,989,303
108,427,344
4,502,077
112,929,421
99.95%
2010
23,522,478,560
16,807,659,757
0.006485
108,286,930
105,524,141
3,844,288
109,368,429
101.00%
2011
22,081,703,060
15,562,640,312
0.007319
117,023,152
114,658,355
3,518,194
118,176,549
100.99%
2012
21,240,514,417
14,901,655,581
0.007360
113,723,982
111,946,515
2,972,384
114,918,899
101.05%
2013
21,659,225,705
14,776,038,105
0.007132
110,813,687
108,973,936
2,499,369
111,473,305
100.60%
2014 Est.
21,900,000,000
15,000,000,000
0.006700
100,500,000
98,000,000
2,500,000
100,500,000
100.00%
2015 Est.
22,200,000,000
15,100,000,000
0.007042
106,000,000
103,500,000
2,500,000
106,000,000
100.00%
* Source: Property Tax Division, Utah State Tax Commission
** Per $1 of Taxable Value
*** Source: Salt Lake County Treasurer's Office (Includes Property Tax and Motor Vehicle Fee-In-Lieu)
Note: Effective 2009-10, the District was divided into two Districts. Please see page 1 for more information.
This schedule recognizes collections on a calendar year basis, whereas property tax collections reported in the financial statements are on a
fiscal year basis. Furthermore, taxes assessed, levied, and collected beginning in 2009 are higher than normal due to a new state law
requiring a redistribution of certain taxes among school districts within Salt Lake County based on enrollment and enrollment growth.
48
Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES
GENERAL (FUND 10 – A Major Fund)
Operation Summary
Budget Functions
The General Fund is the District’s primary operating fund. It accounts for all financial
resources of the District (except those required to be accounted for in another fund) and for all
activities of the District associated with the education of students in kindergarten through grade 12,
including instruction and supporting services. The challenge in administering this fund is prioritizing
the use of the limited resources to ensure that the District’s primary goal of providing a quality
education for all students is achieved.
Administrative Responsibility
All individuals listed on the line/staff chart on page 20.
Changes in Staffing (Full-Time Equivalent)
2011-12
2012-13
Licensed
2,451.99
2,519.70
Classified
1,253.39
1,255.51
TOTAL
3,705.38
3,775.21
2013-14
2,601.92
1,297.98
3,899.90
2014-15
2,458.66
1,340.37
3,799.03
2015-16
2,463.16
1,341.94
3,805.10
Change
4.50
1.57
6.07
Some General Observations
Economic Climate
Several factors were taken into consideration when establishing the 2015-16 budget. The
District had to balance the academic needs of the students with a limited availability of funds. The
District has experienced annual student growth of three to five percent; it is expected that this growth
will continue. Due to the opening and expansion of several charter schools within District
boundaries, much of this anticipated growth has been absorbed by charter schools for 2014-15 and
2015-16. Long-term growth brings with it the need to house the additional students with limited
Capital Project funds and no unissued bonds. It is difficult to predict the long-term impact of charter
schools on District enrollment. As such, the District must plan for growth despite declining
enrollment.
District Division
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, Draper,
Midvale, and Sandy voted to create a new district and separate themselves from Jordan School
District. Effective July 1, 2009, Jordan School District became two school districts. The subsequent
years show significant fund balance transfers due to this division.
Enrollment Projections
The projected 2015-16 enrollment is 51,679 students, a decrease of 127 students (0.25%)
from the 2014-15 school year. The enrollment projections used for planning each year’s budget are
based on the number of students that are expected to be enrolled on October 1. Although growth is
occurring throughout the District, the opening and expansion of several charter schools has
absorbed this growth for 2015-16.
Jordan School District Budget for the Year Ending June 30, 2016
49
Funding Changes
The revenue increase is understated due to the fact that the current year, 2014-15, includes
$5.1 million of deferred revenue from 2013-14. Since a similar amount of 2014-15 revenue will be
deferred to the 2015-16 budget year, the 2014-15 revenue is overstated as of the print date of this
budget. Therefore, the percentage change in 2015-16 revenue would likely be closer to a 2.33%
increase. (See note on page 6.) Most of this increase is due to the State-mandated increase to the
2015-16 basic tax levy. The Utah State Legislature controls the Basic Levy and increased this tax
statewide in order to generate funds which the Legislature reassigned to districts with low per
student funding. It is anticipated that Jordan School District will receive over $3 million of this new
funding.
Significant Operation Changes
Within the next five years, the District anticipates the need to build several new schools. Due
to the District division and no further bond authorization, the District is looking into all available
options regarding how to house the increasing student population. The District purchased a building
to be used as an additional Technical School. The budget includes an additional $338,000 for the
costs associated with this new school.
Projected Additional Operating Expenditures per New School
Certificated Personnel
Classified Personnel
Utilities
Non-Instructional Supplies
Maintenance
TOTAL
Elementary
199,000
240,000
115,000
11,000
14,000
$ 579,000
$
Middle School
$
753,000
467,000
220,000
24,000
26,000
$ 1,490,000
High School
$ 1,230,000
919,000
545,000
56,000
66,000
$ 2,816,000
Opening new schools clearly has both financial and non-financial impacts. Non-financial
benefits of opening new schools mitigate the additional financial costs of operating new schools.
With fewer overall students, the principal has more quality time with students and the office staff can
give faster, more personalized attention, thus reducing disruptions to the learning environment.
Furthermore, new schools offer a sense of community, ownership, and pride for both students and
parents.
Additional Operation Changes
The value of the Weighted Pupil Unit will increase by $120 to $3,092 in 2015-16. Per-pupil
expenditures are projected to be $6,129 in 2015-16.
Tax Rate Changes
Basic Program*
Voted Leeway
Board Leeway
K-3 Reading
Special Transportation
TOTAL
2014-15
0.001419
0.001600
0.000416
0.000121
0.000200
0.003756
Proposed
2015-16
0.001764
0.001600
0.000477
0.000121
0.000200
0.004162
Difference
0.000345
0.000000
0.000061
0.000000
0.000000
0.000406
*The Utah State Legislature sets this levy and its changes. The District does not control this levy.
50
Jordan School District Budget for the Year Ending June 30, 2016
General Fund
Schedule of Revenue, Other Sources of Funds, and
Fund Balance by Source, and
Distribution of Expenditures and Other Uses
Thousands
p
$500,000
$450,000
2014-2015
2013-2014
2015-2016
$400,000
$133,841
$350,000
$111,427
$124,543
$300,000
$15,079
$17,176
$15,766
$111,907
$113,203
$250,000
$97,645
$200,000
$214,948
$217,163
$210,081
$150,000
$208,412
$100,000
$203,529
$184,974
$50,000
$66,226
$69,773
$63,727
$Revenue,
Other Sources
and Fund
Balance
Expenditures
and Other
Uses
Revenue,
Other Sources
and Fund
Balance
Expenditures
and Other
Uses
Local Revenue Sources
State Revenue Sources
Federal Revenue Sources
Other Financing Sources/Uses
Instruction Expenditures
Support Services Expenditures
Revenue,
Other Sources
and Fund
Balance
Expenditures
and Other
Uses
Fund Balance
A comparison of revenue, other sources, and fund balance to expenditures and other uses
indicates that for 2013-14 revenues were sufficient to cover expenditures and other uses. In 201415 and 2015-16, it is projected that the District will need to use fund balance for expenditures and
other uses.
Jordan School District Budget for the Year Ending June 30, 2016
51
General Fund Revenues and Other Financing Sources and Uses – Fund 10
$291,918,279 $297,905,326 $299,630,825
$266,503,164 $278,264,997
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
Revenue generally increases each year due to growth in the District’s assessed valuation,
legislated increases in the Weighted Pupil Unit, and increased enrollment. The increase in revenues
is understated for 2015-16 as a result of deferred revenues being included (see page 6).
General Fund Expenditures – Fund 10
$320,319,336 $316,731,670
$266,688,530 $273,963,376 $282,619,724
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
Expenditures have climbed as a result of adding staff to accommodate a growing student
population, salary improvements, increased benefit costs, and higher operating costs associated
with opening new schools. Expenditures decreased in 2015-16 due to deferred revenue (see page
6) offset by increased wages and benefits.
General Fund Balances – Fund 10
$120,863,768 $120,241,065 $124,542,686
$133,841,241
$111,427,231
$94,326,386
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
The fund balance has grown due to efforts to build the commitment for economic stabilization
to the maximum allowed by law (5% of expenditures) and to be proactive in funding retiree benefits.
The fund balance decreases in recent years as budgeted revenues are not sufficient to meet
budgeted operational needs. By State law, the District cannot budget for an unassigned fund
balance.
52
Jordan School District Budget for the Year Ending June 30, 2016
General Fund Revenue Sources
Federal Sources
5.03%
State Sources
71.70%
Local Sources
23.27%
General Fund Budgeted Expenditures by Function
Support Services Students
3.39%
Support Services Instructional Staff
5.66%
Support Services General District Administration
0.74%
Instruction
64.26%
Support Services School Administration
6.88%
Support Services Business
1.09%
Support Services Operation & Maintenance of Facilities
11.47%
Support Services Student Transportation
4.00%
Support Services Personnel, Planning and Data Processing
2.51%
Jordan School District Budget for the Year Ending June 30, 2016
53
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
REVENUES
Local Sources
State Sources
Federal Sources
$
Total Revenues
EXPENDITURES
Instruction
Support Services
Students
Instructional Staff
General District Administration
School Administration
Business
Operation & Maintenance of Facilities
Student Transportation
Personnel, Planning and Data Processing
Total Expenditures
Excess (Deficiency) of Revenues Over Expenditures
Other Financing Sources (Uses)
Interfund Transfer Out
Total Fund Balance
67,006,230
195,942,899
15,467,995
Final
Amended
2014-15
Actual
2013-14
$
66,226,403
210,081,172
15,765,974
$
63,726,986
217,162,836
17,176,175
Proposed
2015-16
$
69,772,571
214,947,517
15,078,608
266,658,930
278,417,124
292,073,549
298,065,997
299,798,696
178,810,504
182,210,131
184,974,229
208,412,242
203,529,001
8,802,077
12,144,431
1,666,396
17,697,566
3,356,112
28,374,180
9,930,729
5,906,535
9,134,482
13,867,708
1,752,719
18,375,400
3,258,511
29,335,972
10,208,390
5,820,063
9,650,161
14,962,336
1,941,013
19,978,546
3,215,500
31,389,725
10,265,761
6,242,453
10,790,970
20,038,407
2,272,725
20,903,856
3,818,627
34,473,234
11,964,410
7,644,865
10,725,683
17,920,559
2,346,232
21,793,894
3,456,689
36,342,104
12,667,981
7,949,527
266,688,530
273,963,376
282,619,724
320,319,336
316,731,670
4,453,748
9,453,825
(22,253,339)
(16,932,974)
(160,671)
(167,871)
(29,600)
(152,127)
120,863,768
Allocated to other Local Educational Agencies
FUND BALANCE
Nonspendable
Inventories
Restricted for
Programs
Committed to
Contractual Obligations
Economic Stabilization
Compensated Absences
Retiree Benefits
Assigned to
Health Insurance Program
Programs
Unassigned
$
(155,766)
Fund Balance, Beginning of Year
Ending Fund Balance
66,457,959
183,725,226
16,475,745
Actual
2012-13
(155,270)
120,241,065
(437,337)
124,542,686
-
133,841,241
-
111,427,231
-
-
$ 120,241,065
$ 124,542,686
$ 133,841,241
$ 111,427,231
$
94,326,386
$
$
$
$
$
1,300,000
1,629,309
1,182,484
1,040,095
1,300,000
2,303,098
3,701,583
5,179,127
-
-
2,243,061
14,450,000
7,347,469
62,996,451
1,486,882
15,000,000
7,215,051
64,140,080
1,236,323
15,450,000
2,913,689
63,406,198
16,000,000
3,100,000
63,400,000
16,000,000
3,300,000
63,726,386
10,000,000
5,802,094
13,469,583
10,000,000
4,110,307
17,706,299
10,000,000
23,913,476
10,702,333
10,000,000
17,627,231
10,000,000
-
$ 120,241,065
$ 124,542,686
$ 133,841,241
$ 111,427,231
$
94,326,386
Notes: (1) The commitment for economic stabilization is permitted by state law. This reserve is for contingencies. According to state law,
the District may not use this commitment in the negotiation or settlement of contract salaries for District employees.
Expenditures from this commitment require a written resolution adopted by the Board of Education filed with the Utah
State Office of Education and State Auditor. The legal maximum of this commitment is 5% of the maintenance and operation
budget.
(2) The 2015-16 proposed budget shows an unassigned fund balance of $0, as required by state law. However, an unassigned
fund balance will likely arise at year-end due to conservative budgeting practices.
(3) Effective 2011-12, a District created charter school became independent from the District.
54
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
REVENUES
Actual
2011-12
REVENUES
Local Sources
Tax Revenue
Interest
Tuition
Other
Total Local Revenues
State Sources
Regular Basic School Programs:
Regular School Program K-12
Professional Staff Costs
Restricted Basic School Programs:
Handicapped - Regular Program
Self-Contained Handicapped Adj.
Ext. Year Program - Severely Handicapped
Handicapped - State Programs
Vocational and Technical Ed.
Youth In Custody
Gifted and Talented (Accelerated Learner)
Advanced Placement (Accelerated Learner)
Concurrent Enrollment (Accelerated Learner)
At Risk Students
Flexible Allocation
Reading Achievement
Pupil Transportation To and From
Teachers' Supplies
Trust Land
Extended Day Kindergarten
USTAR Centers
Educator Salary Adjustment
Class Size Reduction
Driver Education
Voted Leeway Subsidy
Board Leeway Subsidy
Other State Revenue
Total State Revenues
Federal Sources
ARRA Stabilization
Title I Grants to Local Educational Agencies
Special Education
Medical Assistance Program
Vocational Education
Other Restricted
Total Federal Revenues
Total Revenues
$
59,278,100
1,230,990
1,944,534
4,004,335
Actual
2012-13
$
59,779,038
1,201,179
1,901,823
4,124,190
Final
Amended
2014-15
Actual
2013-14
$
58,565,960
937,064
1,943,899
4,779,480
$
56,295,000
800,000
1,825,080
4,806,906
Proposed
2015-16
$
62,846,200
680,000
1,698,660
4,547,711
66,457,959
67,006,230
66,226,403
63,726,986
69,772,571
107,700,980
11,440,766
113,373,136
11,980,280
120,515,314
12,550,354
125,255,389
12,843,456
121,753,351
13,091,879
13,614,141
4,386,342
78,868
349,384
5,847,010
366,331
167,420
41,097
579,375
1,199,501
1,912,072
998,119
3,583,398
411,935
2,066,449
339,227
433,907
12,484,808
8,772,925
495,906
3,798,311
949,578
1,707,376
13,604,045
4,304,667
83,352
403,559
6,694,143
414,207
180,365
119,950
568,269
1,348,055
1,957,720
1,125,611
4,049,355
416,304
2,306,601
251,210
353,007
12,777,121
9,094,572
302,335
6,285,042
1,571,260
2,378,733
13,548,076
4,212,488
86,895
357,716
7,074,189
420,579
195,329
100,580
481,460
1,487,745
1,940,004
1,158,296
5,515,281
417,629
3,040,153
271,555
439,266
13,227,408
9,476,188
471,968
9,053,704
2,263,426
1,775,569
16,776,299
4,424,880
82,693
362,918
6,877,943
442,223
420,500
326,347
781,853
1,795,351
1,907,167
1,035,365
5,717,712
397,916
4,136,506
874,651
709,932
13,086,394
9,692,017
295,000
5,754,091
1,438,726
1,727,507
17,304,756
4,492,194
84,774
444,580
6,102,947
329,869
223,457
135,092
397,597
1,609,426
1,858,230
1,046,814
6,044,408
488,980
2,977,292
366,999
411,000
13,086,394
9,763,315
295,000
8,760,535
2,351,227
1,527,401
183,725,226
195,942,899
210,081,172
217,162,836
214,947,517
319,723
4,934,099
7,127,602
1,771,126
336,787
1,986,408
3,718,551
7,452,330
1,984,039
426,142
1,886,933
4,502,582
7,514,555
1,906,667
408,394
1,433,776
5,858,414
7,437,386
1,594,688
408,394
1,877,293
4,374,673
7,703,545
1,564,081
419,735
1,016,574
16,475,745
15,467,995
15,765,974
17,176,175
15,078,608
$ 266,658,930
$ 278,417,124
$ 292,073,549
$ 298,065,997
$ 299,798,696
Jordan School District Budget for the Year Ending June 30, 2016
55
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
EXPENDITURES BY FUNCTION
Actual
2011-12
EXPENDITURES
Instruction - Function 1000
Salaries - Teachers
Salaries - Substitute Teachers
Salaries - Teacher Aides
Salaries - All Other
Final
Amended
2014-15
Actual
2013-14
Proposed
2015-16
$ 102,741,967
2,303,272
9,139,278
3,547,617
$ 103,288,103
2,309,022
8,964,096
3,491,986
$ 104,856,956
2,324,106
8,687,480
3,452,170
$ 107,412,197
3,129,867
12,296,899
3,706,198
$ 111,404,695
2,190,371
12,461,616
3,880,093
117,732,134
118,053,207
119,320,712
126,545,161
129,936,775
State Retirement
Social Security
Local Retirement
Group Insurance
Industrial Insurance
Unemployment Insurance
Disability
19,076,080
8,832,805
2,654,988
17,284,019
891,184
94,297
372,061
20,801,575
8,804,265
2,493,914
16,644,431
946,768
31,099
378,263
22,706,211
8,849,450
2,090,244
16,735,195
956,233
28,600
387,932
26,161,304
9,298,999
2,182,457
17,939,563
1,007,059
50,000
395,924
25,997,554
9,350,196
2,182,457
18,640,809
1,008,198
50,000
373,394
Total Benefits
49,205,434
50,100,315
51,753,865
57,035,306
57,602,608
Purchased Services
2,861,980
3,077,110
3,588,632
3,399,167
3,371,838
Supplies
Textbooks
Software
All Other Supplies & Material
3,991,329
1,533,434
652,095
103,747
3,731,128
3,280,561
586,964
314,998
3,838,509
3,312,575
341,721
87,994
7,077,355
8,121,194
477,691
146,382
4,762,661
2,698,487
151,057
140,550
Total Supplies & Materials
6,280,605
7,913,651
7,580,799
15,822,622
7,752,755
Equipment
Other Objects
2,693,848
36,503
3,028,135
37,713
2,729,020
1,201
3,608,691
2,001,295
1,864,025
3,001,000
$ 178,810,504
$ 182,210,131
$ 184,974,229
$ 208,412,242
$ 203,529,001
$
$
$
$
$
Total Salaries
Total Expenditures - Instruction
Support Services/Students - Function 2100
Salaries - Guidance
Salaries - Health Services
Salaries - Psychologists
Salaries - Secretarial & Clerical
Salaries - Other
3,043,405
563,547
2,245,275
72,662
430,087
3,214,503
555,267
2,228,002
71,102
451,346
3,391,523
571,474
2,391,919
71,730
421,744
3,944,093
658,934
2,527,631
68,164
397,557
3,863,275
625,951
2,687,176
70,489
403,526
Total Salaries
6,354,976
6,520,220
6,848,390
7,596,379
7,650,417
Employee Benefits
Purchased Services
Supplies & Materials
Equipment
Other Objects
2,361,073
75,498
8,586
1,321
623
2,504,441
98,934
6,202
3,867
818
2,752,382
28,700
15,473
3,941
1,275
2,993,247
81,508
103,856
15,880
100
3,022,519
37,954
14,193
500
100
Total Expenditures - Support Services/Students
$
8,802,077
Support Services/Instructional Staff - Function 2200
Salaries - Supervisors & Consultants
$
1,371,164
Salaries - Teachers
3,197,518
Salaries - Librarians
867,964
Salaries - Secretarial & Clerical
766,600
Salaries - Media Workers
1,064,338
Salaries - All Other
77,717
Total Salaries
56
Actual
2012-13
7,345,301
$
9,134,482
$
9,650,161
$
10,790,970
$
10,725,683
$
1,657,460
4,660,637
873,383
822,164
1,057,900
92,908
$
1,884,981
4,442,734
938,302
804,654
1,074,192
87,798
$
2,062,559
4,987,974
953,046
836,313
1,355,143
196,878
$
1,932,731
4,931,302
1,031,109
886,009
1,336,116
175,469
9,164,452
9,232,661
10,391,913
10,292,736
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
EXPENDITURES BY FUNCTION
Actual
2011-12
Support Services/Instructional Staff - Function 2200 (cont.)
Employee Benefits
$
2,294,029
Purchased Services
831,715
Supplies & Materials (except as below)
590,253
Library Books
670,210
Audio Visual Materials
7,220
Equipment
366,214
Other Objects
39,489
Actual
2012-13
Final
Amended
2014-15
Actual
2013-14
Proposed
2015-16
$
3,038,925
759,576
259,474
551,478
1,694
61,604
30,505
$
3,287,713
983,178
657,623
659,778
4,697
82,787
53,899
$
4,309,546
2,172,475
1,746,975
789,404
8,309
543,117
76,668
$
3,856,805
1,689,821
643,536
711,462
7,509
648,590
70,100
$
13,867,708
$
14,962,336
$
20,038,407
$
17,920,559
Support Services/General District Administration - Function 2300
Salaries - Superintendent and School Board
$
271,250
$
Salaries - Assistant Superintendents
413,313
Salaries - Secretarial & Clerical
223,154
Salaries - All Other
81,779
269,646
398,291
208,335
97,565
$
271,102
557,104
193,745
95,582
$
279,660
538,321
205,952
99,202
$
279,661
589,587
213,399
102,605
Total Expenditures - Support Services/Instructional
Staff
$
12,144,431
Total Salaries
989,496
973,837
1,117,533
1,123,135
1,185,252
Employee Benefits
Purchased Services
Supplies & Materials
Other Objects
376,799
250,699
42,375
7,027
372,266
306,181
41,019
59,416
441,524
291,631
43,557
46,768
505,405
561,640
54,345
28,200
512,995
559,840
57,645
30,500
Total Expenditures - Support Services/General
District Administration
$
1,666,396
Support Services/School Administration - Function 2400
Salaries - Principals & Assistants
$
8,574,228
Salaries - Secretarial & Clerical
3,348,181
Salaries - All Other
921,853
Total Salaries
Employee Benefits
Purchased Services and Other
Total Expenditures - Support Services/School
Administration
$
$
1,752,719
$
1,941,013
$
2,272,725
$
2,346,232
$
9,070,585
3,298,303
871,487
$
9,646,325
3,496,555
1,174,340
$
9,565,535
3,644,726
1,596,149
$
9,739,204
3,777,714
1,536,195
12,844,262
13,240,375
14,317,220
14,806,410
15,053,113
4,527,707
325,597
4,830,253
304,772
5,304,309
357,017
5,604,978
492,468
6,328,970
411,811
17,697,566
$
18,375,400
$
19,978,546
$
20,903,856
$
21,793,894
Support Services/Business Administration - Function 2500
Salaries - Business Admin & Classified
Supervisors
$
499,954
Salaries - Secretarial & Clerical
1,071,606
Salaries - Other
63,538
$
500,747
1,029,696
79,424
$
476,233
971,237
99,548
$
530,020
1,036,520
83,638
$
448,903
1,067,305
84,356
Total Salaries
1,635,098
1,609,867
1,547,018
1,650,178
1,600,564
Employee Benefits
Purchased Services and Insurance
Supplies & Materials
Equipment
Other Objects
655,040
1,045,355
16,398
248
3,973
650,082
977,790
16,923
936
2,913
656,837
991,724
16,562
221
3,138
1,034,969
1,102,145
24,676
2,759
3,900
718,100
1,105,940
24,726
3,459
3,900
Total Expenditures - Support Services/Business
$
3,356,112
$
3,258,511
Jordan School District Budget for the Year Ending June 30, 2016
$
3,215,500
$
3,818,627
$
3,456,689
57
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
EXPENDITURES BY FUNCTION
Actual
2011-12
Actual
2012-13
Support Services/Operation & Maintenance of Plant - Function 2600
Salaries - Administrator
$
219,878
$
Salaries - Secretarial
463,122
Salaries - Warehousemen
111,920
Salaries - Aides
2,458
Salaries - Deliverymen
120,149
Salaries - Security
8,622
Salaries - Director/Coordinator
475,711
Salaries - Custodians
4,693,931
Salaries - Sweepers
1,698,505
Salaries - Summer Help
81,484
Salaries - Journeymen
3,754,510
215,729
456,127
109,156
314
113,923
43,863
462,717
4,678,673
1,720,513
79,628
3,813,181
Final
Amended
2014-15
Actual
2013-14
$
224,507
406,777
179,744
113
341,247
47,792
632,150
4,816,148
1,862,419
61,711
3,860,743
$
230,785
415,913
116,098
351
117,990
59,394
659,391
5,133,141
2,058,455
76,800
3,979,067
Proposed
2015-16
$
238,314
448,390
190,810
351
311,075
59,394
677,970
5,340,158
2,071,295
76,800
4,704,739
Total Salaries
11,630,290
11,693,824
12,433,351
12,847,385
14,119,296
Employee Benefits
Purchased Services
Utilities and Supplies
Equipment
Other Objects
4,545,806
940,760
11,247,148
9,363
813
4,675,184
1,028,243
11,905,261
14,178
19,282
5,126,239
1,152,273
12,690,630
15,327
(28,095)
5,577,086
1,268,857
14,722,906
35,700
21,300
5,978,396
1,263,357
14,922,555
35,700
22,800
Total Expenditures - Support Services/Operation &
Maintenance of Plant
$
28,374,180
$
29,335,972
$
31,389,725
$
34,473,234
$
36,342,104
Support Services/Student Transportation Services - Function 2700
Salaries - Secretarial & Clerical
$
579,960
$
Salaries - Supervisors
103,666
Salaries - Bus Drivers
4,180,951
Salaries - Mechanics
575,610
Salaries - Other
276,416
585,291
105,232
4,082,089
566,219
354,848
$
604,261
105,788
4,117,163
561,892
345,033
$
650,447
108,926
4,447,789
614,319
284,513
$
677,545
112,645
4,844,787
658,297
342,252
Total Salaries
5,716,603
5,693,679
5,734,137
6,105,994
6,635,526
Employee Benefits
Purchased Services
Fuel, Supplies, and Materials
Other Objects
2,335,339
121,792
1,751,195
5,800
2,455,094
109,020
1,944,189
6,408
2,493,629
183,188
1,848,218
6,589
2,888,616
222,550
2,741,250
6,000
3,062,655
222,550
2,741,250
6,000
Total Expenditures - Support Services/Student
Transportation Services
$
9,930,729
$
10,208,390
Support Services/Personnel, Planning, and Data Processing - Function 2800
Salaries
$
3,334,887
$
3,383,289
Employee Benefits
1,291,502
1,343,205
Purchased Services
1,031,652
865,629
Supplies & Materials
233,729
218,953
Equipment
2,300
2,413
6,574
Other Objects
12,465
Total Expenditures - Support Services/Personnel,
Planning, and Data Processing
$
Total Expenditures
$ 266,688,530
58
5,906,535
$
5,820,063
$ 273,963,376
$
10,265,761
$
11,964,410
$
12,667,981
$
3,690,927
1,512,257
790,724
232,509
4,145
11,891
$
4,057,164
1,678,814
1,635,089
252,546
4,952
16,300
$
4,270,501
1,767,139
1,638,089
250,121
7,377
16,300
$
6,242,453
$
7,644,865
$
7,949,527
$ 282,619,724
$ 320,319,336
$ 316,731,670
Jordan School District Budget for the Year Ending June 30, 2016
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Jordan School District Budget for the Year Ending June 30, 2016
59
JORDAN SCHOOL DISTRICT
GENERAL FUND – EXPENDITURES BY FUNCTION
Function
Number
Function
1000
Instruction
2100
2011-12
2012-13
Final
Amended
2014-15
2013-14
Proposed
2015-16
$ 178,810,504
67.05%
$ 182,210,131
66.51%
$ 184,974,229
65.45%
$ 208,412,242
65.06%
$ 203,529,001
64.26%
Student Support
Services
8,802,077
3.30%
9,134,482
3.33%
9,650,161
3.41%
10,790,970
3.37%
10,725,683
3.40%
2200
Instructional Staff
Support Services
12,144,431
4.55%
13,867,708
5.06%
14,962,336
5.29%
20,038,407
6.26%
17,920,559
5.66%
2300
General District
Administration
1,666,396
0.62%
1,752,719
0.64%
1,941,013
0.69%
2,272,725
0.71%
2,346,232
0.74%
2400
School
Administration
17,697,566
6.64%
18,375,400
6.71%
19,978,546
7.07%
20,903,856
6.53%
21,793,894
6.88%
2500
Business
3,356,112
1.26%
3,258,511
1.19%
3,215,500
1.14%
3,818,627
1.19%
3,456,689
1.09%
2600
Operation &
Maintenance of
Facilities
28,374,180
29,335,972
31,389,725
34,473,234
36,342,104
10.64%
10.71%
11.11%
10.76%
11.46%
2700
Student
Transportation
9,930,729
3.72%
10,208,390
3.73%
10,265,761
3.63%
11,964,410
3.74%
12,667,981
4.00%
2800
Personnel,
Planning and Data
Processing
5,906,535
5,820,063
6,242,453
7,644,865
7,949,527
2.21%
Total Expenditures By Function $ 266,688,530
Enrollment During Year (October 1)
Expenditures Per Pupil
Notes:
50,581
5,273
$
2.12%
$ 273,963,376
$
52,043
5,264
2.21%
$ 282,619,724
$
52,856
5,347
2.39%
$ 320,319,336
$
51,806
6,183
2.51%
$ 316,731,670
$
51,679
6,129
The 2014-15 Final Amended expenditures are overstated by the deferred revenue that will be determined as
of June 30, 2015.
Expenditures by Object
Other
1.00%
Equipment
0.81%
Textbooks
0.89%
Salaries & Wages
60.22%
Utilities
4.49%
Supplies
3.19%
Purchased Services
3.25%
Benefits
26.16%
60
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
GENERAL FUND – EXPENDITURES BY FUNCTION PER PUPIL
Function
Number
Function
2011-12
$
2100
Student Support
Services
174
3.30%
176
3.33%
183
3.41%
208
3.37%
208
3.40%
2200
Instructional Staff
Support Services
240
4.55%
266
5.06%
283
5.29%
387
6.26%
347
5.66%
2300
General District
Administration
33
0.62%
34
0.64%
37
0.69%
44
0.71%
45
0.74%
2400
School
Administration
350
6.64%
353
6.71%
378
7.07%
404
6.53%
422
6.88%
2500
Business
66
1.26%
63
1.19%
61
1.14%
74
1.19%
67
1.09%
2600
Operation &
Maintenance of
561
10.64%
564
10.71%
594
11.11%
665
10.76%
703
11.46%
2700
Student
Transportation
196
3.72%
196
3.73%
194
3.63%
231
3.74%
245
4.00%
2800
Personnel, Planning
and Data
117
2.21%
112
2.12%
118
2.21%
148
2.39%
154
2.51%
Notes:
5,273
$
3,501
66.51%
5,264
$
$
3,500
65.45%
5,347
$
4,023
65.06%
Proposed
2015-16
Instruction
$
$
2013-14
1000
Total Expenditures By Function
3,535
67.05%
2012-13
Final
Amended
2014-15
$
6,183
$
$
3,938
64.26%
6,129
The 2014-15 Final Amended expenditures are overstated by the deferred revenue that will be
determined as of June 30, 2015. Including the deferred revenue overstates the expenditures per
pupil in 2014-15; thereby, overstating the true per pupil decrease between 2014-15 and 2015-16.
Expenditures by Function
Instruction
64.26% Jordan School District Budget for the Year Ending June 30, 2016
Support Services 35.74%
61
JORDAN SCHOOL DISTRICT
NUMBER OF SCHOOL BUILDINGS IN OPERATION
School
Opening
Date
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1984
1986
1987
1988
1989
1994
1995
1996
1998
1999
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015*
Elementary
Schools
Middle
Schools
High
Schools
Other
Schools
Total
Schools
Increase
In School
Buildings
19
20
21
23
25
26
30
31
33
35
38
39
40
42
43
45
46
46
46
47
47
51
53
53
54
56
55
57
58
60
32
32
33
33
33
34
34
6
6
6
7
7
7
7
7
7
7
9
9
9
11
11
12
12
13
14
14
14
15
15
15
15
15
17
17
17
17
9
9
9
9
10
10
10
3
3
3
3
3
4
4
4
5
5
5
6
6
6
6
6
6
6
6
7
7
7
8
8
8
8
8
8
8
8
4
5
5
5
5
5
5
1
1
1
1
2
3
3
3
3
3
4
5
5
5
5
5
5
5
5
5
5
5
5
6
6
6
7
7
7
7
5
5
5
5
5
5
6
29
30
31
34
37
40
44
45
48
50
56
59
60
64
65
68
69
70
71
73
73
78
81
82
83
85
87
89
90
92
50
51
52
52
53
54
55
1
1
3
3
3
4
1
3
2
6
3
1
4
1
3
1
1
1
2
0
5
3
1
1
2
2
2
1
2
-42
1
1
0
1
1
1
*Projected number of schools in operation for the 2015-16 school year.
Note: Effective 2009-10, the District was divided into two Districts. See page 1 for more information.
62
Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
STUDENT ACTIVITIES (FUND 21)
Operation Summary
Budget Functions
This fund accounts for all monies that flow through the individual school checking accounts
including club accounts, athletic programs, class fees, vending receipts, student activity fees, etc.
Although these funds are collected, spent, and managed by the schools, the District has fiscal
oversight responsibility for these student monies and this fund facilitates accountability, auditing,
budgeting, and reporting requirements.
Administrative Responsibility
Administrator of Schools .......................................................... Michael Anderson
Administrator of Schools ..................................................................... Jill Durrant
Administrator of Schools ................................................ Anthony Godfrey, Ed.D.
Administrator of Schools .............................................................. Brad Sorensen
Administrator of Schools ................................................................. Teri Timpson
Principals of Local Schools
Changes in Staffing (Full-Time Equivalent)
No significant changes.
Significant Operation Changes
No significant changes.
Note: Local property taxes are not involved in the Student Activities Fund.
Jordan School District Budget for the Year Ending June 30, 2016
63
Student Activities Fund Revenues – Fund 21
$8,000,000
$8,000,000
2014-15
Final
Amended
2015-16
Proposed
$6,765,040
$5,867,526
2011-12
Actual
$5,364,189
2012-13
Actual
2013-14
Actual
Revenues increase as more students enroll and participate in programs and activities.
Student Activities Fund Expenditures – Fund 21
$5,573,177
2011-12
Actual
$8,000,000
$8,000,000
2014-15
Final
Amended
2015-16
Proposed
$5,987,977
$4,893,689
2012-13
Actual
2013-14
Actual
Expenditures for activities climb as more students participate and costs increase.
Student Activities Fund Balances – Fund 21
$5,719,916
$4,178,004
$4,472,353
$5,719,916
$5,719,916
$4,942,853
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
The fund balance continues to increase as more schools open and have positive account
balances at year-end.
64
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 21 - STUDENT ACTIVITIES
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
REVENUE
Local Sources
Student Fees
Vending Commissions
Other
Interest
$
3,607,757
242,767
1,965,220
51,782
Actual
2012-13
$
Actual
2013-14
Final
Amended
2014-15
Proposed
2015-16
3,224,324
252,735
1,838,749
48,381
$ 3,454,103
233,907
3,041,456
35,574
$ 3,750,000
200,000
3,990,000
60,000
$ 3,750,000
200,000
3,990,000
60,000
Total Revenues
5,867,526
5,364,189
6,765,040
8,000,000
8,000,000
EXPENDITURES
Purchased Services
Supplies and Materials
Equipment
Other
804,919
3,957,068
376,102
435,088
1,198,690
3,156,669
189,701
348,629
1,221,583
4,236,168
187,302
342,924
2,300,000
4,700,000
300,000
700,000
2,300,000
4,700,000
300,000
700,000
Total Expenditures
5,573,177
4,893,689
5,987,977
8,000,000
8,000,000
294,349
470,500
777,063
4,178,004
4,472,353
4,942,853
5,719,916
5,719,916
Excess Revenues Over Expenditures
Fund Balance, Beginning of Year
-
-
Fund Balance, End of Year
$
4,472,353
$
4,942,853
$ 5,719,916
$ 5,719,916
$ 5,719,916
FUND BALANCE
Committed to School Activities
$
4,472,353
$
4,942,853
$ 5,719,916
$ 5,719,916
$ 5,719,916
Total Fund Balance
$
4,472,353
$
4,942,853
$ 5,719,916
$ 5,719,916
$ 5,719,916
Jordan School District Budget for the Year Ending June 30, 2016
65
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66
Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
NON-K THROUGH 12 (FUND 23)
Operation Summary
Budget Functions
The District provides several activities and programs not traditionally associated with
K-12 education which the community has requested. These programs and activities normally occur
outside the regular school day and include: coaches’ salaries, recreation, Community School, PreSchool, Adult High School, and the Bingham Cemetery. The Non-K through 12 fund accounts for
these activities and programs. This fund is self-sustaining through grants, the local Recreation tax
levy proceeds, and fees charged for services rendered.
Administrative Responsibility
Business Administrator ...................................................................... John Larsen, CPA
Director of Accounting, Budgets, and Audits ............................. Heather Ellingson, CPA
Changes in Staffing (Full-Time Equivalent)
2011-12
2012-13
2013-14
Licensed
52.38
48.00
54.88
Classified
28.84
29.33
29.12
TOTAL
81.22
77.33
84.00
2014-15
54.38
30.04
84.42
2015-16
54.38
30.04
84.42
Change
0.00
0.00
0.00
Tax Rate Changes
Recreation
2014-15
Proposed
2015-16
Difference
0.000135
0.000060
(0.000075)
For 2015-16, a decrease in the tax rate is proposed in order to maintain a lower fund
balance.
Significant Operation Changes
No significant changes.
Jordan School District Budget for the Year Ending June 30, 2016
67
Non-K through 12 Fund Revenues and Other Financing Sources – Fund 23
$8,506,929
$6,626,655
2011-12
Actual
$5,968,073
$5,962,588
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
$7,895,985
2015-16
Proposed
Revenues for 2014-15 increased due to a higher tax rate and deferred revenue included in
2014-15 (see note on page 6). Property taxes were intentionally lowered in 2015-16 to maintain
fund balance.
Non-K through 12 Fund Expenditures – Fund 23
$6,080,686
$6,054,743
$6,218,076
2011-12
Actual
2012-13
Actual
2013-14
Actual
$7,905,890
$8,446,391
2014-15
Final
Amended
2015-16
Proposed
Expenditures for 2015-16 are higher due to increased salary and benefit costs.
Non-K through 12 Fund Balances – Fund 23
$1,488,099
$1,229,218
$1,142,548
$887,060
$937,693
$683,249
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
The fund balance was intentionally lowered in 2013-14 and 2015-16 by decreasing the tax
rate for that year. The fund balance is comprised of various program balances. Program directors
budget to spend their entire grant. However, in many cases a program balance exists and will be
carried over to the next budget year.
68
Jordan School District Budget for the Year Ending June 30, 2016
Non K‐12 Fund Revenue Sources
Local Sources
20.02%
Federal Sources 40.41%
State Sources
39.57%
Non K‐12 Fund Expenditures
Salaries
63.78%
Employee Benefits
24.92%
Purchased Services
3.18%
Other Objects
1.42%
Equipment
1.81%
Jordan School District Budget for the Year Ending June 30, 2016
Supplies and Materials
4.88%
69
JORDAN SCHOOL DISTRICT
FUND 23 - NON K-12 PROGRAMS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
REVENUES
Local Sources
Property Tax
Tuitions
Interest
$
1,342,312
541,062
23,333
Actual
2012-13
$
763,280
487,389
21,537
Actual
2013-14
$
Final
Amended
2014-15
626,702
493,420
15,927
$ 2,070,000
676,533
10,000
Proposed
2015-16
$
906,000
665,000
10,000
Total Local Revenues
1,906,707
1,272,206
1,136,049
2,756,533
1,581,000
State Sources
Special Education - Preschool
Adult High School Completion
Other
1,413,438
403,414
943,089
1,466,236
593,729
769,053
1,702,324
315,892
1,037,696
2,175,613
298,833
33,600
2,736,865
353,860
33,600
Total State Revenues
2,759,941
2,829,018
3,055,912
2,508,046
3,124,325
Federal Revenues
Special Education - Preschool
Adult Education
Special Education - Infants With Disabilities
Other
227,741
84,900
1,605,027
42,339
204,535
84,395
1,574,173
3,746
264,447
61,465
1,444,715
-
288,750
130,594
2,577,857
245,149
281,142
130,594
2,533,775
245,149
Total Federal Revenues
1,960,007
1,866,849
1,770,627
3,242,350
3,190,660
Total Revenues
6,626,655
5,968,073
5,962,588
8,506,929
7,895,985
EXPENDITURES
Salaries
Employee Benefits
Purchased Services
Supplies and Materials
Equipment
Other Objects
4,081,909
1,306,195
196,065
291,185
24,680
180,652
3,931,999
1,297,954
167,345
288,133
188,843
180,469
4,128,366
1,410,158
167,825
302,217
61,644
147,866
5,075,314
1,910,163
274,784
367,143
136,167
142,319
5,387,512
2,104,622
268,636
412,553
153,265
119,803
Total Expenditures
6,080,686
6,054,743
6,218,076
7,905,890
8,446,391
Excess (Deficiency) of Revenues Over Expenditures
545,969
(86,670)
Fund Balance, Beginning of Year
683,249
1,229,218
(255,488)
601,039
1,142,548
887,060
(550,406)
1,488,099
Fund Balance, End of Year
$
1,229,218
$ 1,142,548
$
887,060
$ 1,488,099
$
937,693
FUND BALANCE
Restricted for Non K-12
$
1,229,218
$ 1,142,548
$
887,060
$ 1,488,099
$
937,693
Total Fund Balance
$
1,229,218
$ 1,142,548
$
887,060
$ 1,488,099
$
937,693
70
Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
INCREMENTAL TAX (FUND 26)
Operation Summary
Budget Functions
The District has entered into agreements with local municipalities wherein a portion of
potential tax proceeds is sent to the municipality for development purposes. The Incremental Tax
Fund accounts for those funds as though they had come through the District before being sent to the
municipality.
Administrative Responsibility
Business Administrator ...................................................................... John Larsen, CPA
Director of Accounting, Budgets & Audits ................................ Heather Ellingson, CPA
Changes in Staffing (Full-Time Equivalent)
None.
Significant Operation Changes
Effective 2014-15, the Utah State Auditor’s office issued Audit Alert 2014-3. This guidance
requires revenue recognition for taxes which in substance flow through a school district to other
entities. These amounts were not previously recognized for financial reporting purposes. As a
result, the District has created a new non-major special revenue governmental fund to account for
taxes which flow through the District to other governmental entities. This guidance requires the
District to recognize all tax revenues in gross amounts with related expenditures, rather than netting
the taxes and expenditures together for financial report purposes.
Jordan School District Budget for the Year Ending June 30, 2016
71
Incremental Tax Fund Revenues and Other Financing Sources – Fund 26
$11,500,000
$12,500,000
Not Available
-
-
-
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
As property tax values increase, the amount of incremental taxes collected for other
agencies will increase as well. Revenue information is not available for 2011-12, 2012-13, and
2013-14.
Incremental Tax Fund Expenditures – Fund 26
$11,500,000
$12,500,000
Not Available
-
-
-
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
The amount of the expenditures is directly related to the property tax revenue collected. As
revenues increase, the related expenditures increase as well. Expenditure information is not
available for 2011-12, 2012-13, and 2013-14.
Incremental Tax Fund Balances – Fund 26
Not Available
-
-
-
-
$ -
$ -
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
All of the tax revenues collected in this fund are transferred to other governmental entities.
The fund balance will always be zero.
72
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 26 - INCREMENTAL TAX
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
REVENUE
Incremental Property Tax Revenue
$
-
Actual
2012-13
$
-
Final
Amended
2014-15
Proposed
2015-16
-
$ 11,500,000
$ 12,500,000
Actual
2013-14
$
Total Revenues
-
-
-
11,500,000
12,500,000
EXPENDITURES
Community Services
-
-
-
11,500,000
12,500,000
Total Expenditures
-
-
-
11,500,000
12,500,000
Excess (Deficiency) of Revenues
Over Expenditures
-
-
-
-
-
Fund Balance, Beginning of Year
-
-
-
-
-
Fund Balance, End of Year
$
-
$
-
$
-
$
-
$
-
FUND BALANCE
Restricted for Incremental Tax
$
-
$
-
$
-
$
-
$
-
Total Fund Balance
$
-
$
-
$
-
$
-
$
-
Jordan School District Budget for the Year Ending June 30, 2016
73
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74
Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
NUTRITION SERVICES (FUND 51)
Operation Summary
Budget Functions
The Nutrition Services Fund includes all revenues and operating expenses associated with
providing high quality, nutritious, low cost meals. This fund is self-sustaining through meal charges
and substantial state and federal subsidies.
Administrative Responsibility
Administrator of Auxiliary Services ................................................................. Scott Thomas
Director of Nutrition Services ............................................................................... Jana Cruz
Changes in Staffing (Full-Time Equivalent)
2011-12
2012-13
2013-14
Licensed
Classified
268.96
266.43
268.24
TOTAL
268.96
266.43
268.24
2014-15
262.26
262.26
2015-16
262.26
262.26
Change
0.00
0.00
Significant Operation Changes
Student meal prices will not change in 2015-16. New rules from the federal government
require that adult lunch prices increase by $0.30 to $3.30. Student lunch prices have not increased
since 2009-10.
School Lunch/Breakfast Prices
Proposed
2014-15
Change From
Prior Year
$1.75
2.00
.40
3.00
$1.75
2.00
.40
3.30
$0.30
.80
1.00
.30
2.00
.80
1.00
.30
2.00
-
2013-14
Lunch
Elementary
Secondary
Reduced Price
Adult
Breakfast
Elementary
Secondary
Reduced Price
Adult
Programs Served
Type
School Lunch
School Breakfast
Note:
Sites
54
38
Local property taxes are not involved in the operation of the Nutrition Services program.
Jordan School District Budget for the Year Ending June 30, 2016
75
Nutrition Services Fund Revenues – Fund 51
$18,537,617 $18,645,038 $19,205,747 $18,779,503 $18,899,267
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
Revenues generally increase or decrease based on participation in the District’s Nutrition
Services program.
Nutrition Services Fund Expenditures – Fund 51
$18,118,182
$18,372,308
$18,130,572
2011-12
Actual
2012-13
Actual
2013-14
Actual
$21,124,700
$20,593,233
2014-15
Final
Amended
2015-16
Proposed
Expenditures for the Nutrition Services program will remain fairly consistent with prior years
with slight changes associated with the number of meals served. Expenditures increased in 201415 due to additional equipment purchases.
Nutrition Services Fund Balances – Fund 51
$7,021,064
$5,253,724
$5,673,159
$5,945,889
$4,675,867
$2,981,901
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
Fund balance is anticipated to go down due to increased food costs with no increase in
student lunch prices.
76
Jordan School District Budget for the Year Ending June 30, 2016
Nutrition Services Fund Revenue Sources
Local Sources
38.81%
Federal Sources
44.26%
State Sources
16.93%
Nutrition Services Fund Expenditures
Salaries
33.16%
Employee Benefits
11.46%
Purchased Services
1.46%
Supplies and Materials
1.98%
Other
6.12%
Equipment
0.49%
Food
45.34%
Jordan School District Budget for the Year Ending June 30, 2016
77
JORDAN SCHOOL DISTRICT
FUND 51 - NUTRITION SERVICES
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2012-13
Actual
2011-12
REVENUES
Local Sources
Student Lunch Sales
Adult Lunch Sales
Reduced Lunch Sales
Extra Milk & Other Sales
Interest
$
7,256,364
332,246
220,046
78,670
74,508
$
7,033,917
291,131
181,293
67,167
71,676
Final
Amended
2014-15
Actual
2013-14
$
7,011,435
265,584
434,004
70,184
55,757
$
6,500,000
225,000
500,000
69,000
40,000
Proposed
2015-16
$
6,500,000
225,000
500,000
69,000
40,000
Total Local Revenues
7,961,834
7,645,184
7,836,964
7,334,000
7,334,000
State Lunch Reimbursement and Other
2,843,244
3,212,540
3,225,778
3,200,000
3,200,000
Federal Sources
Lunch Reimbursement
Free Lunch Reimbursement
Reduced Lunch Reimbursement
Summer Foods and Other Reimbursement
Breakfast Reimbursement
USDA Commodities
1,366,113
3,486,056
906,626
118,981
626,767
1,227,996
1,622,926
3,390,545
863,709
138,151
651,385
1,120,598
1,717,000
3,302,540
962,877
141,330
652,960
1,366,298
1,700,000
3,400,000
980,000
147,316
670,000
1,348,187
1,700,000
3,400,000
980,000
136,316
670,000
1,478,951
Total Federal Revenues
7,732,539
7,787,314
8,143,005
8,245,503
8,365,267
18,537,617
18,645,038
19,205,747
18,779,503
18,899,267
6,758,741
2,035,793
172,852
784,423
7,340,626
522,065
503,682
6,626,715
2,070,832
280,104
565,256
7,910,150
417,499
501,752
6,111,342
1,997,728
274,793
394,480
7,880,526
104,119
1,367,584
6,652,510
2,297,172
299,500
438,000
9,236,316
650,000
1,551,202
6,827,986
2,359,492
300,500
408,000
9,336,316
100,000
1,260,939
18,118,182
18,372,308
18,130,572
21,124,700
20,593,233
Excess (Deficiency) of Revenues
Over Expenditures
419,435
272,730
1,075,175
(2,345,197)
(1,693,966)
Fund Balance, Beginning of Year
5,253,724
5,673,159
5,945,889
7,021,064
4,675,867
Total Revenues
EXPENDITURES
Salaries
Employee Benefits
Purchased Services
Supplies and Materials
Food
Equipment
Other
Total Expenditures
Fund Balance, End of Year
FUND BALANCE
Nonspendable
Inventories
Restricted for Nutrition Services
Total Fund Balance
78
$
5,673,159
$
5,945,889
$
7,021,064
$
4,675,867
$
2,981,901
$
473,396
5,199,763
$
672,380
5,273,509
$
714,481
6,306,583
$
675,000
4,000,867
$
675,000
2,306,901
$
5,673,159
$
5,945,889
$
7,021,064
$
4,675,867
$
2,981,901
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District
NUTRITION SERVICES
FACTS AND FIGURES
2010-11
Number of schools participating
in lunch program:
Regular Schedule
Year-Round Schedule
Breakfast Program
2011-12
2012-13
2013-14
Estimated
2014-15
Estimated
2015-16
32
20
29
32
20
34
33
19
35
32
21
38
32
22
38
39
15
38
1,276,021
431,984
3,529,678
5,237,683
1,369,851
429,681
3,435,700
5,235,232
1,288,364
394,388
3,356,024
5,038,776
1,225,128
427,945
3,375,814
5,028,887
1,264,000
406,000
3,392,200
5,062,200
1,291,000
411,000
3,461,000
5,163,000
86,508
95,593
78,740
72,272
72,000
72,000
266,682
44,968
133,325
444,975
300,964
48,386
153,520
502,870
303,542
46,886
160,331
510,759
291,362
52,308
165,547
509,217
297,300
55,100
159,000
511,400
298,000
56,000
159,000
513,000
177
226
196
177
226
196
177
226
195
177
226
196
177
226
197
177
226
191
Average daily participation:
Student Lunch
Adult Lunch
Student Breakfast
26,744
442
2,272
26,731
488
2,568
25,853
404
2,620
25,603
368
2,593
25,828
367
2,609
27,031
377
2,617
Average daily membership:
(Does not include kindergarten)
46,048
46,667
47,804
48,796
48,800
48,800
Percentage of students eating
school lunch:
58.08%
57.28%
54.08%
52.47%
52.93%
55.39%
Student Lunches Served:
Free
Reduced
Fully Paid
Total
Adult Lunches Served:
Student Breakfasts Served:
Free
Reduced
Fully Paid
Total
Number of serving days:
Regular Schedule
Year-Round Schedule
Weighted Average
Jordan School District Budget for the Year Ending June 30, 2016
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Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
JORDAN EDUCATION FOUNDATION (FUND 75)
Operation Summary
Budget Functions
This fund includes money contributed to the Jordan Education Foundation, a non-profit
organization established to secure and manage funds from the private sector which are used to
foster, promote, and enhance public education programs.
Administrative Responsibility
Jordan Education Foundation Executive Committee:
Board President .................................................................................... David Jenkins
Vice President/President Elect ........................................................... Michael Haynes
Past President ............................................................................................. Ben Davis
Treasurer .......................................................................................... Gregory Williams
Executive Director ................................................................. Steven Hall (non-voting)
Officer-at-Large ........................................................................................ Jason Casto
Officer-at-Large ........................................................................................ Jodi DeJong
Officer-at-Large ................................................................................ Christopher Lund
Board of Directors:
Mike Anderson
Patrice Johnson
Jim Bird
Becky Lageschulte
Mike Durazo
Teresa Player
Susan Green
Susan Pulsipher
James Hofeling
Heidi Smith
Wesley Hutchins
Jan Tanner
Ex Officio Members:
Jennifer Boehme
Karen Egan
Changes in Staffing (Full-Time Equivalent)
2011-12
2012-13
2013-14
Licensed
Classified
1.85
1.85
1.85
TOTAL
1.85
1.85
1.85
2014-15
1.85
1.85
2015-16
2.05
2.05
Change
0.20
0.20
Significant Operation Changes
No significant changes.
Jordan School District Budget for the Year Ending June 30, 2016
81
Jordan Education Foundation Fund Revenues and Other Financing Sources – Fund 75
$571,008
2011-12
Actual
$644,907
$639,391
2012-13
Actual
2013-14
Actual
$910,671
$952,871
2014-15
Final
Amended
2015-16
Proposed
The District hopes to increase current levels of revenue. Actual results could differ
significantly depending on public donations received.
Jordan Education Foundation Fund Expenditures – Fund 75
$504,399
$516,901
$580,578
2011-12
Actual
2012-13
Actual
2013-14
Actual
$910,671
$952,871
2014-15
Final
Amended
2015-16
Proposed
Funds channeled through the Foundation are used to enhance the quality of education
provided to Jordan District students. Many schools and students will benefit from the donations
contributed in 2015-16, as in years past.
Jordan Education Foundation Fund Balances – Fund 75
$847,278
$652,663
$906,091
$906,091
$906,091
$719,272
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
Fund balances vary from year to year depending upon the number of enrichment programs
the Foundation undertakes to fund.
82
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 75 - JORDAN EDUCATION FOUNDATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
REVENUE
Local Contributions
State Contributions
Interest
$
412,785
2,457
Actual
2012-13
$
490,219
2,561
Final
Amended
2014-15
Actual
2013-14
$
482,025
2,096
$
749,000
1,000
Proposed
2015-16
$
749,000
35,000
1,000
Total Revenues
415,242
492,780
484,121
750,000
785,000
EXPENDITURES
Salaries and Purchased Services
Supplies and Materials
Equipment and Other
225,218
242,074
37,107
217,552
243,096
56,253
251,842
284,362
44,374
291,471
411,450
207,750
310,601
434,270
208,000
Total Expenditures
504,399
516,901
580,578
910,671
952,871
Excess (Deficiency) of Revenues
Over Expenditures
(89,157)
(24,121)
(96,457)
(160,671)
(167,871)
OTHER FINANCING SOURCES:
Transfer In
155,766
152,127
155,270
160,671
167,871
66,609
128,006
58,813
652,663
719,272
847,278
Net Change in Fund Balance
Fund Balance, Beginning of Year
-
-
906,091
906,091
Fund Balance, End of Year
$
719,272
$
847,278
$
906,091
$
906,091
$
906,091
FUND BALANCE
Restricted for Jordan Education
Foundation
$
719,272
$
847,278
$
906,091
$
906,091
$
906,091
Total Fund Balance
$
719,272
$
847,278
$
906,091
$
906,091
$
906,091
Jordan School District Budget for the Year Ending June 30, 2016
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Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
DEBT SERVICE (FUND 31 – A Major Fund)
Operation Summary
Budget Functions
This fund provides revenue to service the debt on the bonds sold to finance new school
construction, purchase property for future school sites, and make major building and school
renovations. School districts are required to levy sufficient taxes to service their outstanding debts.
Administrative Responsibility
Business Administrator ...................................................................... John Larsen, CPA
Director of Accounting, Budgets & Audits ................................ Heather Ellingson, CPA
Changes in Staffing (Full-Time Equivalent)
None
Significant Operation Changes
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, Draper,
Midvale, and Sandy voted to create a new district and separate themselves from Jordan School
District. Effective July 1, 2009, Jordan School District became two school districts. The separated
cities have formed the new Canyons School District. Per Utah law, the old debt of Jordan School
District must be repaid based on assessed valuation when the division was approved. Therefore,
both Jordan and Canyons School Districts are responsible for the June 30, 2009, debt. Debt
Service was allocated to each district based on the 2007 assessed valuation. Therefore, Jordan
School District is responsible for 42% of the debt and Canyons School District is responsible for the
remaining 58%. Each district is responsible for assessing a tax rate necessary to fulfill their portion
of the obligation.
Jordan and Canyons School Districts worked together to refinance most of this old bond debt
in April 2014. This process will save Jordan and Canyons taxpayers more than $9.7 million. It will
also reduce the time needed to pay the debt by Jordan taxpayers by 2.75 years with a direct savings
of $5.2 million in future interest debt for Jordan taxpayers. George K. Baum & Company hailed this
process as unprecedented. Both Districts’ Business Administrators worked for several months to
complete this deal. The District had 11 bidders, at a competitive sale, with the winning bid going to
Morgan Stanley for a true interest cost of 1.00 percent. The old debt true interest cost varied from
2.63 to 4.196 percent.
Tax Rate Changes
Debt Service
2014-15
Proposed
2015-16
Difference
0.000885
0.000905
0.000020
Tax Impact on Voters
The increase in the Debt Service tax rate equates to an increase of $1.10 per $100,000 of
home value. This increase is due to the bond refunding which decreased payments long-term but
increased expenditures short-term.
Jordan School District’s current debt is rated “Aaa” by Moody’s and “AAA” by Fitch. Fitch
and Moody’s reaffirmed their ratings on April 10, 2014 and March 31, 2014, respectively (see pages
88-95). Jordan District is one of a very few select school districts in the nation to receive these top
ratings by Fitch and Moody’s.
Jordan School District Budget for the Year Ending June 30, 2016
85
The District also benefits from the State of Utah guaranty (AAA bond rating) and the bond
market’s low interest rates when issuing general obligation bonds. The tax impact of the above is
the ability to keep the Debt Service rate low and yet construct the needed buildings in high growth
areas.
With the 2003 bond election, the Board of Education committed to not exceed a tax rate of
0.001784 in the Debt Service fund. The Board kept this commitment throughout all issuances of the
debt. By comparison, the Debt Service tax rate for 2015-16 is projected to be 0.000905.
86
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Jordan School District Budget for the Year Ending June 30, 2016
87
Debt Service Fund Revenues, Other Financing Sources, and Uses – Fund 31
$16,634,666
$14,112,799
$12,139,209
2011-12
Actual
2012-13
Actual
2013-14
Actual
$13,295,000
$13,685,500
2014-15
Final
Amended
2015-16
Proposed
Revenues decrease as bonds are repaid and the property tax needed to service the debt is
reduced. The bond refunding increased the annual amount due.
Debt Service Fund Expenditures – Fund 31
$16,803,677
$14,175,381
$12,350,804
2011-12
Actual
2012-13
Actual
2013-14
Actual
$14,006,235
$14,007,925
2014-15
Final
Amended
2015-16
Proposed
Expenditures decrease as debt is repaid. The bond refunding decreased payments longterm, but increased expenditures short-term.
Debt Service Fund Balances – Fund 31
$2,296,598
$2,127,587
$2,065,005
$2,066,783
$1,355,548
$1,033,123
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
Fund balances remaining in the account after the annual bond payments are made become
the first money spent in the following year.
88
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 31 - DEBT SERVICE
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
Actual
2012-13
Final
Amended
2014-15
Proposed
2015-16
12,098,450
40,759
$ 13,275,000
20,000
$ 13,665,500
20,000
Actual
2013-14
REVENUES
Local Sources
Property Tax
Interest
$ 16,558,808
75,858
$ 14,052,104
60,695
Total Revenues
16,634,666
14,112,799
12,139,209
13,295,000
13,685,500
EXPENDITURES
Bond Principal
Bond Interest
Costs of Issuance
Paying Agent Fees
12,690,300
4,111,487
1,890
10,619,700
3,553,791
1,890
9,027,900
3,107,756
213,373
1,775
10,737,700
3,261,035
7,500
11,497,000
2,503,425
7,500
Total Expenditures
16,803,677
14,175,381
12,350,804
14,006,235
14,007,925
Excess (Deficiency) of Revenues Over Expenditures
(169,011)
(62,582)
OTHER FINANCING SOURCES (USES)
Refunding Bonds Issued
Bond Premium
Payment to Refunded Bonds Escrow Agent
-
-
Total Other Financing Sources (Uses)
-
-
Fund Balance, Beginning of Year
$
2,296,598
(211,595)
(711,235)
44,695,000
6,800,029
(51,281,656)
213,373
2,127,587
2,065,005
(322,425)
-
-
-
-
2,066,783
1,355,548
Fund Balance, End of Year
$
2,127,587
$
2,065,005
$
2,066,783
$
1,355,548
$
1,033,123
FUND BALANCE
Restricted for Debt Service
$
2,127,587
$
2,065,005
$
2,066,783
$
1,355,548
$
1,033,123
Total Fund Balance
$
2,127,587
$
2,065,005
$
2,066,783
$
1,355,548
$
1,033,123
Jordan School District Budget for the Year Ending June 30, 2016
89
JORDAN SCHOOL DISTRICT
SCHEDULE OF OUTSTANDING GENERAL OBLIGATION BONDS
General Long-Term Debt
2015
2016
$
2017
-
* $
*
2018
Year Ending June 30,
2019
Series 2005**
$ 25,000,000
Principal
Interest
$ 1,885,000
75,400
-
* $
*
-
* $
*
-
*
*
Series 2006**
$ 15,000,000
Principal
Interest
1,000,000
82,000
1,050,000
42,000
-
*
*
-
*
*
-
*
*
Series 2007**
$ 196,000,000
Principal
Interest
12,550,000
1,606,250
13,050,000
1,104,250
13,700,000
582,250
-
*
*
-
*
*
Series 2014***
$ 104,665,000
Principal
Interest
6,385,000
5,901,943
8,580,000
4,914,000
9,520,000
4,485,000
23,820,000
4,009,000
23,970,000
2,818,000
Total
$ 29,485,593
$ 28,740,250
$ 28,287,250
$ 27,829,000
$ 26,788,000
Total Principal
Total Interest
$ 21,820,000
7,665,593
$ 22,680,000
6,060,250
$ 23,220,000
5,067,250
$ 23,820,000
4,009,000
$ 23,970,000
2,818,000
Total
$ 29,485,593
$ 28,740,250
$ 28,287,250
$ 27,829,000
$ 26,788,000
*Canyons SD Principal
*Canyons SD Interest
*Jordan SD Principal
*Jordan SD Interest
$ 11,082,300
4,404,559
10,737,700
3,261,034
$ 11,183,000
3,556,825
11,497,000
2,503,425
$ 11,211,000
3,079,455
12,009,000
1,987,795
$ 11,255,000
2,578,500
12,565,000
1,430,500
$ 10,775,000
2,015,750
13,195,000
802,250
Total
$ 29,485,593
$ 28,740,250
$ 28,287,250
$ 27,829,000
$ 26,788,000
* Principal and interest payments were refunded by the Series 2014 bonds.
** These bonds payable are obligations of the District prior to dividing. Accordingly, Canyons School District is
responsible for 58 percent of the outstanding debt, and Jordan School District is responsible for 42 percent.
*** The Series 2014 bonds refunded most of the previous bonds. While refunding, Canyons School District opted
to retain the same payoff date of June 15, 2022 and just reduce its annual payments. Jordan School District
opted to payoff its portion earlier in order to reduce its interest payments even further. Therefore, Series 2014 is
not a straight 58 percent Canyons and 42 percent Jordan.
Bonds Payable Summary
Bonds Payable, June 30, 2014
Bonds Issued
Less Reported by Canyons School District
Less Bond Principal Payment (2014-15)
Bonds Payable, June 30, 2015
52,116,000
Less Bond Principal Payments (2015-16)
Bonds Payable, June 30, 2016
90
$ 147,900,000
(85,046,300)
(10,737,700)
(11,497,000)
$ 40,619,000
Jordan School District Budget for the Year Ending June 30, 2016
2020
$
2021
2022
$
Total
-
* $
*
-
-
-
*
*
-
*
*
-
-
*
*
-
*
*
-
$
1,885,000
75,400
2,050,000
124,000
*
*
39,300,000
3,292,750
13,385,000
1,619,500
9,650,000
950,250
9,355,000
467,750
104,665,000
25,165,443
$ 15,004,500
$ 10,600,250
$ 9,822,750
$ 176,557,593
$ 13,385,000
1,619,500
$ 9,650,000
950,250
$ 9,355,000
467,750
$ 147,900,000
28,657,593
$ 15,004,500
$ 10,600,250
$ 9,822,750
$ 176,557,593
$ 10,535,000
1,477,000
2,850,000
142,500
$ 9,650,000
950,250
-
$ 9,355,000
467,750
-
$ 85,046,300
18,530,089
62,853,700
10,127,504
$ 15,004,500
$ 10,600,250
$ 9,822,750
$ 176,557,593
Computation of Legal Debt Margin - June 30, 2016
The general obligation indebtedness of the Board is limited to 4% of
the value of taxable property in the District. The legal debt limit and
additional debt incurring capacity of the Board are based on the
estimated fair market value for 2015 and are calculated as follows:
Estimated 2015 Fair Market Value
$ 22,200,000,000
Debt Limit (4% of Fair Market Value)
Less: General Obligation Debt at June 30, 2016
Additional Debt Incurring Capacity
888,000,000
(40,619,000)
$
847,381,000
Jordan School District Budget for the Year Ending June 30, 2016
91
92
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District Budget for the Year Ending June 30, 2016
93
94
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District Budget for the Year Ending June 30, 2016
95
96
Jordan School District Budget for the Year Ending June 30, 2016
Jordan School District Budget for the Year Ending June 30, 2016
97
98
Jordan School District Budget for the Year Ending June 30, 2016
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Jordan School District Budget for the Year Ending June 30, 2016
III. GOVERNMENTAL FUND TYPES, Continued
CAPITAL PROJECTS (FUND 32 – A Major Fund)
Operation Summary
Budget Functions
This fund includes money for acquisition of school sites, the constructing, furnishing and
equipping of new schools, and maintaining current schools. Other capital expenses including
vehicles and remodeling are also accounted for in this fund. These expenses are funded through
property tax proceeds, bond proceeds, and interest earnings.
Administrative Responsibility
Business Administrator ...................................................................... John Larsen, CPA
Administrator of Auxiliary Services ............................................................ Scott Thomas
Auxiliary Services Staff Assistant ............................................................... Paul Bergera
Director of Facility Services ..................................................................... David Rostrom
Changes in Staffing (Full-Time Equivalent)
2011-12
2012-13
2013-14
Licensed
Classified
6.00
4.00
6.00
TOTAL
6.00
4.00
6.00
2014-15
6.00
6.00
2015-16
6.00
6.00
Change
0.00
0.00
District Division
On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, Draper,
Midvale, and Sandy voted to create a new district and separate themselves from the Jordan School
District. Effective July 1, 2009, Jordan School District became two school districts. The subsequent
years show significant fund balance transfers due to this division.
New Construction
The District is not currently building any new schools.
New School Sites
Recognizing that growth will continue in several District areas for many years to come and
that the District’s geographic size makes long-term cross-district busing impractical, Jordan District
will purchase property in areas where new schools will be needed. However, the cost of land has
increased dramatically and is becoming harder to find in the large parcels the District needs.
Long-Term Capital Plan and Challenges
The 2003 bond authorization was used for constructing schools. No further available bond
authorization exists. The District utilized capital reserves and available Qualified School
Construction Bonds to construct two new elementary schools, Fox Hollow, which opened in 201112, and Blackridge, which opened in 2014-15, and a new middle school, Copper Mountain, which
opened in 2013-14.
The Board of Education is addressing the District’s continued student enrollment growth.
Cities within the District continue to approve new residential developments while the District is
without any bond authorization to build schools to accommodate the new students. Cities are
allowed to impose impact fees to pay the infrastructure costs for new housing developments
Jordan School District Budget for the Year Ending June 30, 2016
101
so existing homeowners are not burdened with those additional costs. However, the Utah
State Legislature specifically prohibits school districts from imposing impact fees.
Therefore, growing school districts struggle to finance school construction.
Jordan School District must provide schools for the additional students enrolling each year.
Nearly all the District’s schools are beyond, at, or near capacity with several hundred portables
being utilized as classrooms. The District has utilized reserves and other funding sources to
construct two elementary schools and one middle school since the last voter approved bonding
authorization was exhausted. While these sources have assisted the District in constructing
schools, the District cannot keep pace with anticipated student growth without constructing
additional new schools.
In the short-term, several student-housing options are available including alternative
schedules, boundary changes, busing from high growth areas to older neighborhoods, and double
sessions. The Board is seeking input from parents, voters, and other interested parties regarding
how the District should address its student-growth issues.
Due to the opening and expansion of several charter schools within District boundaries,
much of the anticipated growth has been absorbed for 2014-15 and 2015-16. It is difficult to predict
the long-term impact of charter schools on the District’s enrollment. Charter schools may continue
to grow or they may decrease in number.
The District’s current capital plans include both regular ongoing and major maintenance
projects to keep current facilities running well and open. District administration and the Board of
Education are looking into options and seeking public input into these dilemmas.
Remodeling/Renovating
Jordan District is continuing to make a significant investment in its existing buildings.
Approximately $20.7 million will be spent in 2015-16 for building maintenance. The criteria for
determining the order of project completion is as follows:
1. Safety / Critical Need
The Safety of our students, teachers, staff and patrons is always a first priority.
2. Funding / Efficiency
Every effort is made through careful planning for the effective utilization of Capital Outlay
funds. Accountability for taxpayer dollars will always remain a high priority by reducing
inflationary impact through evaluation of operational cost savings, construction sequencing,
revenue potential and energy/utility savings that may be incorporated into Capital projects.
3. Housing Utilization
Providing adequate housing for students remains a constant priority as we address rapid
growth in Jordan School District. Proper housing has a positive impact on instructional
programs and improves service delivery. Capital projects that address urgent housing needs
will be evaluated and prioritized accordingly.
4. Future Planning
School and community input is always solicited as we preserve our existing facilities and
assets. Capital projects that support scheduled maintenance, system replacement or
restoration are assessed and prioritized continually. Our objective remains to minimize
service disruption and operation failures while maintaining a safe and motivating learning
environment for every child.
Tax Rate Changes
Capital Outlay
102
2014-15
Proposed
2015-16
Difference
0.001924
0.001915
(0.000009)
Jordan School District Budget for the Year Ending June 30, 2016
Capital Projects Fund Revenues and Other Financing Sources and Uses – Fund 32
$48,470,027
$43,883,855 $42,198,602 $41,133,857
$32,921,698
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
Capital Project revenues vary from year to year depending on the timing of bond issues and
tax proceeds. The swing in revenue is due to the unpredictable nature of the countywide capital
equalization property tax program.
Capital Projects Fund Expenditures – Fund 32
$56,990,651
$51,923,507
$44,119,890
$43,199,531
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
$38,265,490
2015-16
Proposed
Expenditures from year to year vary depending on construction schedules. Expenditures in
2013-14 are higher due to the construction of a new elementary school and land acquisition costs.
Capital Projects Fund Balances – Fund 32
$81,613,764
$78,160,284
$78,844,608
$64,052,559
$61,066,526
$55,722,734
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
Fund balances vary widely from year to year depending upon the status of building projects.
Fund balance is decreasing from year to year to pay for new buildings and the repair and
maintenance of existing buildings.
Jordan School District Budget for the Year Ending June 30, 2016
103
Capital Projects Fund Revenue Sources
Local Sources 97.55%
State Sources 1.20%
Federal Sources 1.25%
Capital Projects Fund Expenditures
Equipment
8.28%
Data Processing Equipment
12.16%
Vehicles
5.62%
Buildings
53.87%
Energy Equipment
1.02%
Salaries
1.15%
Employee Benefits
0.43%
Interest and Bond Expense
1.63%
Purchased Services
0.36%
Supplies and Other
0.04%
Land & Improvements
15.44%
104
Equipment ‐ New Schools 3.69%
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 32 - CAPITAL PROJECTS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
Actual
2011-12
REVENUE
Local Sources
Property Tax
Interest
Miscellaneous
$
Total Local Revenues
State Revenue
Federal Revenue
Total Revenues
42,053,409
437,766
934,121
Actual
2012-13
$
41,833,064
373,880
418,879
Final
Amended
2014-15
Actual
2013-14
$
40,752,565
281,342
100,000
$
Proposed
2015-16
37,860,000
170,000
-
$ 31,916,500
150,000
-
43,425,296
42,625,823
41,133,907
38,030,000
32,066,500
532,170
1,101,997
584,732
442,920
320,177
530,985
279,713
462,144
393,054
412,144
45,059,463
43,653,475
41,985,069
38,771,857
32,871,698
EXPENDITURES
Salaries
Employee Benefits
Interest and Bond Expense
Purchased Services
Supplies and Other
Supplies, Textbooks and
Equipment - New Schools
Land & Improvements
Buildings
Equipment
Data Processing Equipment
Vehicles
Energy Equipment
417,040
162,896
615,368
296,802
6,231
366,083
146,313
540,500
95,779
7,705
339,660
143,467
649,809
139,173
5,594
448,185
162,444
762,877
200,400
16,200
438,764
163,027
625,000
137,400
16,200
489,336
17,753,945
25,090,093
2,414,772
2,856,817
1,619,440
200,767
635,871
5,387,106
28,252,310
2,326,565
3,388,791
1,764,646
287,862
1,362,181
16,794,997
29,227,038
2,742,088
2,897,634
2,451,575
237,435
678,475
8,969,022
21,996,959
5,429,828
2,616,000
2,516,500
323,000
5,910,000
20,612,479
3,169,120
4,652,000
2,151,500
390,000
Total Expenditures
51,923,507
43,199,531
56,990,651
44,119,890
38,265,490
Excess (Deficiency) of Revenues
Over Expenditures
(6,864,044)
453,944
(15,005,582)
(5,348,033)
(5,393,792)
OTHER FINANCING SOURCES/USES
Note Proceeds
Note Repayment
Sale of Property
3,410,564
230,380
213,533
5,000,000
(5,000,000)
2,362,000
50,000
Total Other Financing Sources
3,410,564
230,380
213,533
2,362,000
50,000
Excess (Deficiency) of Revenues and Other
Financing Sources Over Expenditures and
Other Financing Uses
(3,453,480)
684,324
Fund Balance, Beginning of Year
81,613,764
78,160,284
(14,792,049)
(2,986,033)
(5,343,792)
78,844,608
64,052,559
61,066,526
Fund Balance, End of Year
$
78,160,284
$
78,844,608
$
64,052,559
$
61,066,526
$ 55,722,734
FUND BALANCE
Restricted for Capital Projects
$
78,160,284
$
78,844,608
$
64,052,559
$
61,066,526
$ 55,722,734
Total Fund Balance
$
78,160,284
$
78,844,608
$
64,052,559
$
61,066,526
$ 55,722,734
Jordan School District Budget for the Year Ending June 30, 2016
105
JORDAN SCHOOL DISTRICT
FUND 32 - CAPITAL PROJECTS
Breakdown of Expenditures
Actual
2011-12
Salaries
Employees Benefits
Interest and Bond Expense
Purchased Services
Supplies and Materials
Supplies, Textbooks and Equipment - New Schools
Land & Improvements
Site Acquisition
Riverton Property Purchase
Purchase JATC South (land portion)
Misc. Site Acquisition Expense
Site Projects
Asphalt Projects - District Wide
Sidewalk Projects - District Wide
Road/Parking Projects - Specific
ASB Parking Lot
Columbia Elementary UDOT Overpass
Copper Hills High Pre-school Drop-off
Oquirrh Elementary Site Upgrade
Oquirrh Hills Middle Parking and Drainage
Riverside Elementary Parking/Site Renovation
Riverton Elementary Site Upgrade
Riverton High Additional Parking
Rosamond Elementary Parking Upgrade
South Hills Landscape
Transportation Site Upgrade
Transportation South Parking Lot
West Hills Site Upgrade
Elementary School Playground Upgrades
Playground Upgrade - District Wide
Majestic Elementary Playground
Site Projects - Specific
Bingham High Track and Bleachers
Bingham High Tennis Upgrade
Copper Hills High Track Upgrade
Riverton High Tennis Upgrade
Transportation Natural Gas Compressor Station
Site Projects - District Wide Misc.
Property Surveys - District Wide
Total Land & Improvements
Buildings
Building Construction Projects
River's Edge School
Valley High Replacement
Silver Crest Elementary
Herriman High School
Kauri Sue Hamilton School
Fox Hollow Elementary
Copper Mountain Middle School
Blackridge Elementary
Swimming Pool Agreement with Kearns
New Jordan School District (west side)
JATC South (building portion)
Portable Classroom Construction
106
$
417,040 $
162,896
615,368
296,802
6,231
489,336
Actual
2012-13
366,083 $
146,313
540,500
95,779
7,705
635,871
Actual
2013-14
339,660 $
143,467
649,809
139,173
5,594
1,362,181
Final
Amended
2014-15
448,185 $
162,444
762,877
200,400
16,200
678,475
Proposed
2015-16
438,764
163,027
625,000
137,400
16,200
-
927,288
11,807,884
927,288
-
12,101,600
2,135,857
5,000,000
5,000,000
505,026
146,531
727,147
152,597
1,329,342
178,994
529,000
150,000
300,000
150,000
196,618
488,544
833,638
64,891
18,390
695,934
-
328,590
30,531
3,605
374,158
550,675
615,041
188,129
12,750
37,523
15,469
543,942
321,183
-
768,792
-
1,031,931
7,361
380,000
-
360,000
-
(3,706)
93,757
14,150
6,668
5,387,106
32,038
655
46,776
16,794,997
10,000
100,000
8,969,022
100,000
5,910,000
6,895
15,005,427
2,779,968
-
888,152
14,119,113
-
2,702,733
-
1,576,252
2,523,231
4,146,075
1,620,000
316,866
517,772
900,008
13,372
17,753,945
(26,545)
21,851
3,920
82,843
44,007
1,863,594
13,573,104
374,918
820,848
94,301
485,223
531,062
(9,100)
588,023
131,175
245,616
664,165
-
-
800,000
Jordan School District Budget for the Year Ending June 30, 2016
Actual
2011-12
Bldg. Renovation/Remodeling Projects
Contingency Fund
$
Floor Covering Projects - District Wide
Painting Projects - District Wide
Reroofing Projects - Specific
Bingham High Kitchen/Cafeteria Roof Repair
Bingham High Shop Areas
Joel P. Jensen Middle
Replacement Control Valves
Heating/Cooling Projects - Specific
Jordan Ridge HVAC Upgrade
Copper Hills High HVAC Control Upgrade
Remodeling Projects - District Wide
Facility Needs - District Wide
Asbestos Testing/Abatement - District Wide
Air Quality Projects
Auditorium Upgrade Projects
Bleacher Replacement
Building Security Alarm Response
Computer Cabling Projects
EDNET Installation
Emergency Generator - District Wide
Enhanced Audio Classrooms
Facilities Assessment (3DI)
Fire Panel Upgrades
Floor Refinishing - District Wide
Incinerator Removal - District Wide
Kitchen Grease Trap Projects
Kitchen Upgrade - District Wide
Lockers - District Wide
Plumbing - District Wide
Whiteboards/Countertops
Remodeling Projects - Specific
ASB Warehouse Freezer and Utilities Upgrades
Bingham High ADA Compliance (Phase I of II), Restroom Upgrade
Bingham High Remodel Family Consumer Science
Copper Hills High Cafeteria Expansion
Fort Herriman Middle Acoustical Ceiling Panels
JATC South Remodel
Joel P. Jensen Middle Upgrade
Majestic Elementary Replace Operable Wall
Midas Creek Retaining Wall Repair
Mountain Shadows Elementary Upgrade
Oquirrh Hills Middle Upgrade
Oquirrh Hills Middle Plumbing Upgrade
Riverside Elementary Fire, Lighting Upgrade
Rosamond Elementary Fire, Office, Lighting Upgrade
Southland Elementary Upgrade
Transportation parking lot light replacement to LED
Welby Elementary Upgrade
West Jordan Elementary Permanent Walls and Doors
West Jordan High Replace Generator
West Jordan High Kitchen, CTE, Art and Tennis Court
West Jordan High Plumbing and Irrigation Upgrade
West Jordan High Upgrade
West Jordan Middle Generator, Lighting, Roof, Power Upgrade
West Jordan Middle Phase II Upgrade
West Jordan Middle Fire Alarm System Upgrade
Westland Elementary Fire, Plumbing, Lighting Upgrade
Westvale Elementary Mechanical Plumbing
Electrical Upgrades - District Wide
AV Tech Lab Remodel - District Wide
Computer Lab Remodel - District Wide
Risk Management - District Wide
ADA Compliance Projects - District Wide
ADA Compliance Projects - Specific
Riverside Elementary ADA Restrooms
Emergency Call Button Installation - District Wide
Total Buildings
$
405,146
232,312
Actual
2012-13
$
424,236
190,268
746,554
1,008,335
8,250
624,759
1,024,816
156,067
64,511
33,675
276,641
19,486
186,309
14,121
122,622
31,889
15,801
81,470
69,157
83,233
299,076
392,140
194,300
53,829
16,546
218,794
36,542
520,137
399
16,077
53,459
10,920
63,403
16,414
72,763
150,755
76,881
889,882
1,340,612
340,649
65,642
1,305,943
58
150,575
138,622
126,745
1,773,629
1,082,331
372
137,193
583,722
87,900
306,697
114,716
178,046
112,269
379,005
46,491
25,090,093
42,129
28,252,310
Jordan School District Budget for the Year Ending June 30, 2016
Actual
2013-14
$
460,467
208,151
Final
Amended
2014-15
1,000,000 $
500,000
260,000
Proposed
2015-16
1,000,000
225,000
260,000
114,831
742,778
25,543
359,380
820,000
700,000
442,925
1,028,195
396,822
32,796
18,367
406,169
42,612
687,018
15,154
56,400
6,580
(17,798)
25,944
8,822
72,981
82,965
143,488
83,037
550,000
100,000
30,000
205,000
25,000
925,000
120,000
40,000
25,000
50,000
75,000
25,000
90,000
20,000
143,000
75,000
75,000
190,000
50,000
250,000
1,090,000
50,000
30,000
125,000
880,000
120,000
40,000
50,000
75,000
25,000
90,000
40,000
75,000
75,000
150,000
-
340,880
10,303
827,561
212,913
427,564
368,196
126,775
32,024
2,704,062
320,739
116,920
413,238
278,085
203,837
148,644
31,701
110,767
800,000
470,000
75,000
1,294,691
470,000
707,747
669,116
250,000
50,000
250,000
162,099
58,518
150,000
419,638
200,000
743,652
100,000
258,000
126,000
240,000
100,000
1,711,017
3,228,802
61,570
3,380,078
1,192,467
68,772
1,252,812
919,518
1,718,443
200,000
258,000
126,000
200,000
100,000
74,396
29,227,038
45,000
21,996,959
45,000
20,612,479
107
Actual
2011-12
Equipment
School Equipment
504 Compliance - District Wide
Computer Labs Furniture
Copy Machine Replacement
Musical Instruments Replacement
School Equipment
Area Equipment
District Equipment
District Wide
Custodial
Instructional Media Center
Kitchen/Cafeteria
Maintenance
Transportation
Warehouse
Total Equipment
$
Actual
2012-13
Actual
2013-14
Final
Amended
2014-15
Proposed
2015-16
$
7,000
91,932
28,785
1,461,187
129,614
$
122,404
138,854
39,109
1,310,277
202,643
$
1,383
145,545
52,748
1,795,270
132,276
66,000 $
120,000
315,000
57,000
3,502,342
522,431
66,000
120,000
315,000
57,000
1,513,975
-
10,638
116,666
11,135
58,795
499,020
2,414,772
265
116,057
8,484
62,267
322,418
3,787
2,326,565
1,560
102,667
35,676
245,000
109,239
106,105
14,619
2,742,088
44,000
126,000
66,000
245,000
65,500
254,555
46,000
5,429,828
386,492
154,153
66,000
245,000
45,500
154,000
46,000
3,169,120
Data Processing Equipment
Administrative Computer System
Computer Repair
Instructional Computers - District Wide
Micro Computer Purchases
Phone System Upgrade
Total Data Processing Equipment
1,565,108
10,819
1,050,000
230,890
2,856,817
2,243,975
3,684
1,050,000
91,132
3,388,791
1,720,044
9,230
1,050,000
118,360
2,897,634
2,400,000
48,000
168,000
2,616,000
2,400,000
48,000
168,000
2,036,000
4,652,000
Vehicles
Computer Repair
Maintenance
Other
School Buses
Transportation
Warehouse
Total Vehicles
21,821
165,527
1,412,928
19,164
1,619,440
146,814
1,483,305
40,585
93,942
1,764,646
145,873
2,265,238
40,464
2,451,575
183,500
18,000
2,194,000
121,000
2,516,500
157,500
54,000
1,856,000
30,000
54,000
2,151,500
200,767
200,767
287,862
287,862
161,541
75,894
237,435
221,000
102,000
323,000
288,000
102,000
390,000
51,923,507 $
43,199,531 $
56,990,651 $
44,119,890 $
Energy Equipment
Energy Management Systems - District Wide
Automated Sprinkler Systems - District Wide
Westland Elementary Irrigation Sprinkler Upgrade
Total Energy Equipment
Total Expenditures - Capital Projects
108
$
38,265,490
Jordan School District Budget for the Year Ending June 30, 2016
IV. PROPRIETARY FUND TYPE
INTERNAL SERVICE FUND
HEALTH, LIFE, and LONG-TERM DISABILITY SELF-INSURANCE (FUND 60)
Operation Summary
Budget Functions
This fund accounts for Jordan District’s self-funded health and accident insurance program.
This program charges the other funds of the District and employees their respective premiums and
pays insured health and accident costs. The purpose of this program is to provide low-cost quality
health care to employees as a benefit of employment.
Administrative Responsibility
Business Administrator ..................................................................... John Larsen, CPA
Director of Insurance Services ................................................................ Cheryl Matson
Changes in Staffing (Full-Time Equivalent)
2011-12
2012-13
2013-14
Licensed
Classified
4.43
4.43
TOTAL
4.43
4.43
-
2014-15
-
2015-16
-
Change
-
Significant Operation Changes
The District has enjoyed the financial benefits of a self-funded insurance program. However,
the District is not immune to the inflation of the health care industry. Health and accident claims for
prior years were below budgeted amounts causing a larger than anticipated fund balance. Changes
to health insurance laws and increased utilization resulted in changes in employee premiums for
2015-16. In accordance with the negotiated agreements with the employee associations, half of any
increase will be paid by the District and half by employees.
Composite Insurance Premiums per Insured Employee
Health and Life
Disability
2014-15
$9,108
$157
2015-16
$9,852
$157
Jordan School District Budget for the Year Ending June 30, 2016
Difference (%)
8.17%
none
109
Self-Insurance Fund Revenues – Fund 60
$34,303,780
$33,915,036
$34,444,286
$36,020,000
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Final
Amended
$38,620,000
2015-16
Proposed
The revenue placed in this internal service fund is set at a level which will cover the projected
cost of health and accident insurance claims for the year and provide a reasonable fund balance.
Self-Insurance Fund Expenses – Fund 60
$36,359,584
$39,167,702
$41,333,126
$41,946,840
2013-14
Actual
2014-15
Final
Amended
2015-16
Proposed
$29,408,006
2011-12
Actual
2012-13
Actual
The District generally anticipates expenses in this fund to increase each year due to medical
inflation and the number of employees covered. The fluctuation in health care expenses from yearto-year makes projections difficult.
Self-Insurance Fund Retained Earnings – Fund 60
$26,029,810
$21,134,036
$23,585,262
$19,861,846
$13,548,720
$10,221,880
June 30, 2011 June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016
Actual
Actual
Actual
Actual
Final
Proposed
Amended
The District has recently experienced large increases in the fund balance due to lower than
anticipated claims expense. It is anticipated fund balance will be used to satisfy claim obligations in
future years.
110
Jordan School District Budget for the Year Ending June 30, 2016
Self‐Insurance Fund Revenue Sources
Program Insurance Premiums
67.84%
Disability Premiums
1.48%
COBRA Premiums
1.48%
Interest
0.21%
Industrial Premiums
3.88%
Employee Premiums
25.12%
Self‐Insurance Fund Expenditures
Prescriptions
18.12%
Stop Gap Insurance
4.24%
Industrial Insurance
3.05%
Consultants
3.54%
Purchased Services
0.01%
Supplies and Materials
0.01%
Health and Accident Claims
70.33%
Jordan School District Budget for the Year Ending June 30, 2016
Other Expenses
0.69%
111
JORDAN SCHOOL DISTRICT
FUND 60 - HEALTH, LIFE AND LONG-TERM DISABILITY SELF-INSURANCE
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS
Actual
2011-12
REVENUES
Local Sources
Program Insurance Premiums
Disability Premiums
COBRA Premiums
Employee Premiums
Industrial Premiums
Interest
Actual
2013-14
Final
Amended
2014-15
Proposed
2015-16
$ 22,680,243
555,783
569,635
8,880,403
1,444,100
173,616
$ 22,404,793
564,943
387,843
8,926,888
1,453,887
176,682
$ 22,999,320
583,089
340,038
8,913,673
1,479,523
128,643
$ 24,100,000
570,000
450,000
9,300,000
1,500,000
100,000
$ 26,200,000
570,000
570,000
9,700,000
1,500,000
80,000
Total Local Revenues
34,303,780
33,915,036
34,444,286
36,020,000
38,620,000
EXPENSES
Salaries
Employee Benefits
Health and Accident Claims
Prescriptions
Stop Gap Insurance
Industrial Insurance
Consultants
Purchased Services
Supplies and Materials
Other Expenses
180,788
59,154
19,924,802
6,467,729
1,194,692
711,482
863,039
2,494
3,826
-
176,596
63,643
25,516,033
6,985,697
1,306,715
836,568
1,467,145
2,165
5,022
-
26,961,747
7,918,866
1,386,860
1,726,286
1,168,249
2,208
3,486
-
28,500,000
8,000,000
1,720,000
1,367,102
1,385,834
5,900
4,290
350,000
29,500,000
7,600,000
1,780,000
1,280,650
1,486,000
5,900
4,290
290,000
Total Expenses
29,408,006
36,359,584
39,167,702
41,333,126
41,946,840
4,895,774
(2,444,548)
(4,723,416)
(5,313,126)
(3,326,840)
21,134,036
26,029,810
23,585,262
18,861,846
13,548,720
$ 26,029,810
$ 23,585,262
$ 18,861,846
$ 13,548,720
$ 10,221,880
Excess (Deficiency) of Revenues Over Expenditures
Retained Earnings, Beginning of Year
Retained Earnings, End of Year
112
Actual
2012-13
Jordan School District Budget for the Year Ending June 30, 2016
Five-Year Summary of Health Insurance Premium Costs
Actual
2011-12
Note
Total Premium
Single
Couple
Family
Employee Pays
Licensed
Single
Couple
Family
Classified
Single
Couple
Family
Administration
Single
Couple
Family
Actual
2012-13
Actual
2013-14
Amended
2014-15
Proposed
2015-16
1
1
1
$
6,013.32
9,677.88
16,434.12
$
6,013.32
9,677.88
16,434.12
$
6,013.32
9,677.88
16,434.12
$
6,314.04
10,161.72
17,255.88
$
6,692.88
10,771.44
18,291.24
1
1
1
$
2,000.28
3,219.36
5,466.84
$
2,000.28
3,219.36
5,466.84
$
2,000.28
3,219.36
5,466.84
$
2,150.64
3,461.28
5,877.72
$
2,340.00
3,766.08
6,395.40
1
1
1
$
1,440.84
2,319.00
3,937.92
$
1,440.84
2,319.00
3,937.92
$
1,440.84
2,319.00
3,937.92
$
1,591.20
2,560.92
4,348.80
$
1,780.56
2,865.72
4,866.48
1
1
1
$
1,586.76
2,553.72
4,336.44
$
1,586.76
2,553.72
4,336.44
$
1,586.76
2,553.72
4,336.44
$
1,737.12
2,795.64
4,747.32
$
1,926.48
3,100.44
5,265.00
All Premiums
2
District
2
Employee
2
% paid by Employees
$ 22,680,243
8,880,403
28.14%
$ 22,404,793
8,926,888
28.49%
$ 22,999,320
8,913,672
27.93%
$ 24,100,000
9,300,000
27.84%
$ 26,200,000
9,700,000
27.02%
Composite
$
$
$
$
$
3
8,820
8,856
8,856
9,108
9,852
Notes:
1) Amounts are annual premiums for a full-time employee on the Traditional, Advantage/Summit Plan which covers
the majority of employees. The District also offers a part-time, high deductible, Preferred, retiree, COBRA, and
other options. To figure the amount the District pays, subtract the employee-paid portion from the total
premium. In annual negotiations, each employee group chooses whether they want more pay with higher
employee premiums or less pay with lower employee premiums. Therefore, each employee group has a
different employee-paid premium.
2)
Amounts are fiscal year totals across all insurance plans, all employee groups, all employee statuses, all
options, and all participants.
3)
The composite rate is the annual rate charged to district programs for each health insurance participant. It may
be viewed as an average cost to the District across all plans and participants. The composite rate increased
in 2012-13 due to a change in life insurance benefits, not health insurance costs.
Jordan School District Budget for the Year Ending June 30, 2016
113
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114
Jordan School District Budget for the Year Ending June 30, 2016
INFORMATIONAL SECTION
I. FINANCIAL HISTORY AND PROJECTIONS
FIVE-YEAR HISTORY AND THREE-YEAR PROJECTIONS
Five-year histories and three-year projections of revenues and expenditures are provided as
follows:
General Fund – Fund 10 .......................................................... Pages 116-117
Student Activities – Fund 21 .................................................... Pages 118-119
Non-K through 12 – Fund 23 .................................................... Pages 120-121
Incremental Tax – Fund 26 ...................................................... Pages 122-123
Nutrition Services – Fund 51 .................................................... Pages 124-125
Debt Service – Fund 31 ........................................................... Pages 126-127
Capital Projects – Fund 32 ....................................................... Pages 128-129
The five-year historical analysis for each fund shows an average annual percentage of
growth for each revenue and expenditure line item. Three-year projections are then made for each
fund based on the 2015-16 budget year. Assumptions, based on historical data, made in making
these projections are:
1)
2)
3)
4)
5)
6)
Property tax collections will increase 5.0% annually;
State revenue is expected to increase 2.0% annually;
Federal revenue is expected to increase 1.0% annually;
Interest on investments is expected to increase 1.0% annually;
All other revenues are expected to increase 4.0% annually; and
Expenditures are expected to increase 2.0% annually.
All assumptions, including those specific to a fund, are footnoted at the bottom of each page.
The District expects to see increased property tax revenues in future years. This is mostly
due to new growth within the boundaries of the District. Furthermore, total state and federal funding
continues to increase.
Jordan School District Budget for the Year Ending June 30, 2016
115
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Four Year
Average
Percent
Growth
Actual
2011-12
Actual
2012-13
Actual
2013-14
Final
Amended
2014-15
$ 59,278,100
1,230,990
5,948,869
183,725,226
16,475,745
$ 59,779,038
1,201,179
6,026,013
195,942,899
15,467,995
$ 58,565,960
937,064
6,723,379
210,081,172
15,765,974
$ 56,295,000
800,000
6,631,986
217,162,836
17,176,175
$ 62,846,200
680,000
6,246,371
214,947,517
15,078,608
1.50%
-11.19%
1.25%
4.25%
-2.12%
Total Revenues
266,658,930
278,417,124
292,073,549
298,065,997
299,798,696
3.11%
EXPENDITURES
Salaries
Employees Benefits
Purchased Services
Supplies and Materials
Equipment
Other
167,583,047
67,592,729
7,485,048
20,847,719
3,073,294
106,693
170,332,750
69,969,765
7,527,255
22,858,844
3,111,133
163,629
174,241,949
73,328,755
8,367,067
23,749,846
2,835,441
96,666
185,123,719
81,627,967
10,935,899
36,266,889
4,211,099
2,153,763
190,744,180
82,850,187
10,301,200
27,125,752
2,559,651
3,150,700
3.46%
5.64%
9.41%
7.53%
-4.18%
713.26%
Total Expenditures
266,688,530
273,963,376
282,619,724
320,319,336
316,731,670
4.69%
4,453,748
9,453,825
(22,253,339)
(16,932,974)
14276.50%
(160,671)
(167,871)
1.94%
REVENUES
Property Taxes
Interest From Investments
Other Local Sources
State Sources
Federal Sources
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(29,600)
Other Financing Sources and Uses:
Interfund Transfer Out
Fund Balance, Beginning of Year
Allocated to Other LEAs
Ending Fund Balance
(155,766)
120,863,768
(437,337)
$ 120,241,065
(152,127)
120,241,065
$ 124,542,686
(155,270)
124,542,686
$ 133,841,241
133,841,241
$ 111,427,231
Proposed
2015-16
111,427,231
$ 94,326,386 (2)
-1.95%
0.00%
-5.39%
Notes:
(1) State law allows for certain taxes generated in the capital projects fund to be spent on general items such as supplies and textbooks.
(2) By state law, the district cannot budget for an undesignated fund balance. However, because of conservative budgeting practices, the
district expects the final 2015-16 fund balance to be higher than shown above.
116
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 10 - GENERAL
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
Budget
Forecast
2016-17
Budget
Forecast
2017-18
Budget
Forecast
2018-19
Projected
Growth
Rate
$ 62,846,200
680,000
6,246,371
214,947,517
15,078,608
$ 65,988,510
686,800
6,496,226
219,246,467
15,229,394
$ 69,287,936
693,668
6,756,075
223,631,397
15,381,688
$ 72,752,332
700,605
7,026,318
228,104,025
15,535,505
5.00%
1.00%
4.00%
2.00%
1.00%
Total Revenues
299,798,696
307,647,397
315,750,763
324,118,784
EXPENDITURES
Salaries
Employees Benefits
Purchased Services
Supplies and Materials
Equipment
Other
190,744,180
82,850,187
10,301,200
27,125,752
2,559,651
3,150,700
194,559,064
84,507,191
10,507,224
27,668,267
2,610,844
3,213,714
198,450,245
86,197,335
10,717,368
28,221,632
2,663,061
3,277,988
202,419,250
87,921,281
10,931,716
28,786,065
2,716,322
3,343,548
Total Expenditures
316,731,670
323,066,303
329,527,629
336,118,182
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(16,932,974)
(15,418,906)
(13,776,866)
(11,999,398)
(167,871)
(172,907)
(178,094)
(183,437)
REVENUES
Property Taxes
Interest From Investments
Other Local Sources
State Sources
Federal Sources
Other Financing Sources and Uses:
Interfund Transfer Out
Fund Balance, Beginning of Year
Ending Fund Balance
111,427,231
94,326,386
78,734,573
64,779,612
$ 94,326,386
$ 78,734,573
$ 64,779,612
$ 52,596,777
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
3.00%
Notes:
(1) A 5.0% growth rate is used for all property taxes.
(2) A 4.0% growth rate is used for local revenues, a 1.0% growth rate is used for federal revenues and interest income, a 2.0% growth rate
is used for state revenues.
(3) A 2.0% growth rate is used for all expenditures.
Jordan School District Budget for the Year Ending June 30, 2016
117
JORDAN SCHOOL DISTRICT
FUND 21 - STUDENT ACTIVITIES
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Actual
2011-12
REVENUES
Student Fees
Vending Commissions
Other
Interest
$
3,607,757
242,767
1,965,220
51,782
Actual
2012-13
$
3,224,324
252,735
1,838,749
48,381
Final
Amended
2014-15
Actual
2013-14
$
3,454,103
233,907
3,041,456
35,574
$
3,750,000
200,000
3,990,000
60,000
Proposed
2015-16
$
Four Year
Average
Percent
Growth
3,750,000
200,000
3,990,000
60,000
0.99%
-4.40%
25.76%
3.97%
Total Revenues
5,867,526
5,364,189
6,765,040
8,000,000
8,000,000
9.09%
EXPENDITURES
Purchased Services
Supplies and Materials
Property and Equipment
Other
804,919
3,957,068
376,102
435,088
1,198,690
3,156,669
189,701
348,629
1,221,583
4,236,168
187,302
342,924
2,300,000
4,700,000
300,000
700,000
2,300,000
4,700,000
300,000
700,000
46.44%
4.69%
-5.06%
15.22%
Total Expenditures
5,573,177
4,893,689
5,987,977
8,000,000
8,000,000
10.89%
Excess (Deficiency) of Revenues
Over (Under) Expenditures
294,349
470,500
777,063
Fund Balance, Beginning of Year
4,178,004
4,472,353
4,942,853
Ending Fund Balance
118
$
4,472,353
$
4,942,853
$
5,719,916
-
-
5,719,916
$
5,719,916
$
-25.00%
5,719,916
9.23%
5,719,916
6.97%
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 21 - STUDENT ACTIVITIES
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
REVENUES
Student Fees
Vending Commissions
Other
Interest
$
3,750,000
200,000
3,990,000
60,000
Budget
Forecast
2016-17
$
3,825,000
204,000
4,069,800
60,600
Budget
Forecast
2017-18
$
3,901,500
208,080
4,151,196
61,206
Budget
Forecast
2018-19
$
3,979,530
212,242
4,234,220
61,818
Total Revenues
8,000,000
8,159,400
8,321,982
8,487,810
EXPENDITURES
Purchased Services
Supplies and Materials
Property and Equipment
Other
2,300,000
4,700,000
300,000
700,000
2,346,000
4,794,000
306,000
714,000
2,392,920
4,889,880
312,120
728,280
2,440,778
4,987,678
318,362
742,846
Total Expenditures
8,000,000
8,160,000
8,323,200
8,489,664
Excess (Deficiency) of Revenues
Over (Under) Expenditures
-
Fund Balance, Beginning of Year
Ending Fund Balance
(600)
5,719,916
$
5,719,916
(1,218)
5,719,916
$
5,719,316
5,718,098
2.00%
2.00%
2.00%
1.00%
2.00%
2.00%
2.00%
2.00%
(1,854)
5,719,316
$
Projected
Growth
Rate
5,718,098
$
5,716,244
Notes:
(1) A 2.0% growth rate in both revenues and expenses is assumed for this fund, except for interest income which has a growth rate of 1.0%.
Jordan School District Budget for the Year Ending June 30, 2016
119
JORDAN SCHOOL DISTRICT
FUND 23 - NON K-12 PROGRAMS
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Actual
2011-12
REVENUES
Property Taxes
Other Local Sources
State Sources
Federal Sources
$
1,342,312
564,395
2,759,941
1,960,007
Actual
2012-13
$
763,280
508,926
2,829,018
1,866,849
Final
Amended
2014-15
Actual
2013-14
$
626,702
509,347
3,055,912
1,770,627
$
2,070,000
686,533
2,508,046
3,242,350
Proposed
2015-16
$
Four Year
Average
Percent
Growth
906,000
675,000
3,124,325
3,190,660
-8.13%
4.90%
3.30%
15.70%
Total Revenues
6,626,655
5,968,073
5,962,588
8,506,929
7,895,985
4.79%
EXPENDITURES
Salaries
Employees Benefits
Purchased Services
Supplies and Materials
Equipment
Other
4,081,909
1,306,195
196,065
291,185
24,680
180,652
3,931,999
1,297,954
167,345
288,133
188,843
180,469
4,128,366
1,410,158
167,825
302,217
61,644
147,866
5,075,314
1,910,163
274,784
367,143
136,167
142,319
5,387,512
2,104,622
268,636
412,553
153,265
119,803
8.00%
15.28%
9.25%
10.42%
130.25%
-8.42%
Total Expenditures
6,080,686
6,054,743
6,218,076
7,905,890
8,446,391
9.73%
Excess (Deficiency) of Revenues
Over (Under) Expenditures
545,969
Fund Balance, Beginning of Year
683,249
Ending Fund Balance
120
$
1,229,218
(86,670)
(255,488)
1,229,218
$
1,142,548
601,039
1,142,548
$
887,060
(550,406)
887,060
$
1,488,099
$
-50.20%
1,488,099
29.45%
937,693
-5.93%
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 23 - NON K-12 PROGRAMS
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
REVENUES
Property Taxes
Other Local Sources
State Sources
Federal Sources
$
906,000
675,000
3,124,325
3,190,660
Budget
Forecast
2016-17
$
1,500,000
708,750
3,186,812
3,222,567
Budget
Forecast
2017-18
$
1,575,000
744,188
3,250,548
3,254,792
Budget
Forecast
2018-19
$
1,653,750
781,397
3,315,559
3,287,340
Total Revenues
7,895,985
8,618,128
8,824,527
9,038,046
EXPENDITURES
Salaries
Employees Benefits
Purchased Services
Supplies and Materials
Equipment
Other
5,387,512
2,104,622
268,636
412,553
153,265
119,803
5,495,262
2,146,714
269,979
414,616
154,031
120,402
5,605,167
2,189,649
271,329
416,689
154,801
121,004
5,717,271
2,233,442
272,686
418,772
155,575
121,609
Total Expenditures
8,446,391
8,601,005
8,758,640
8,919,355
17,123
65,888
118,691
937,693
954,816
1,020,704
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(550,406)
Fund Balance, Beginning of Year
Ending Fund Balance
1,488,099
$
937,693
$
954,816
$
1,020,704
$
Projected
Growth
Rate
5.00%
5.00%
2.00%
1.00%
2.00%
2.00%
0.50%
0.50%
0.50%
0.50%
1,139,395
Notes:
(1) A 5.0% growth rate is used for property taxes. Property taxes were intentionally lowered in 2015-16 to maintain fund balance.
(2) The programs in this fund are all self-sustaining. A 5.0% growth rate is used for other local revenue.
(3) A 1.0% growth rate is used for federal revenue.
(4) State revenue growth is expected to be 2.0%.
(5) A 0.50% growth rate is used for all expenditures except for salaries and benefits which have a 2.0% growth rate.
Jordan School District Budget for the Year Ending June 30, 2016
121
JORDAN SCHOOL DISTRICT
FUND 26 - INCREMENTAL TAX
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Actual
2011-12
REVENUES
Property Taxes
$
-
Actual
2012-13
$
-
Proposed
2015-16
-
$ 11,500,000
$ 12,500,000
100.00%
Actual
2013-14
$
Four Year
Average
Percent
Growth
Final
Amended
2014-15
Total Revenues
-
-
-
11,500,000
12,500,000
100.00%
EXPENDITURES
Community Services
-
-
-
11,500,000
12,500,000
100.00%
Total Expenditures
-
-
-
11,500,000
12,500,000
100.00%
Excess (Deficiency) of Revenues
Over (Under) Expenditures
-
-
-
-
-
Fund Balance, Beginning of Year
-
-
-
-
-
Ending Fund Balance
122
$
-
$
-
$
-
$
-
$
-
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 26 - INCREMENTAL TAX
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
REVENUES
Property Taxes
Budget
Forecast
2016-17
Budget
Forecast
2017-18
Budget
Forecast
2018-19
Projected
Growth
Rate
5.00%
$ 12,500,000
13,125,000
$ 13,781,250
$ 14,470,313
Total Revenues
12,500,000
13,125,000
13,781,250
14,470,313
EXPENDITURES
Community Services
12,500,000
13,125,000
13,781,250
14,470,313
Total Expenditures
12,500,000
13,125,000
13,781,250
14,470,313
Excess (Deficiency) of Revenues
Over (Under) Expenditures
-
-
-
-
Fund Balance, Beginning of Year
-
-
-
-
Ending Fund Balance
$
-
$
-
$
-
$
5.00%
-
Notes:
(1) A 5.0% growth rate is used for property taxes.
(2) This fund is used to collect and dispurse property taxes to other agencies, the expenditures will grow at the same rate as revenue.
Jordan School District Budget for the Year Ending June 30, 2016
123
JORDAN SCHOOL DISTRICT
FUND 51 - NUTRITION SERVICES
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Actual
2011-12
REVENUES
Interest From Investments
School Lunch Sales
State Sources
Federal Sources
$
Total Revenues
74,508
7,887,326
2,843,244
7,732,539
Actual
2012-13
$
71,676
7,573,508
3,212,540
7,787,314
Final
Amended
2014-15
Actual
2013-14
$
55,757
7,781,207
3,225,778
8,143,005
$
40,000
7,294,000
3,200,000
8,245,503
Proposed
2015-16
$
Four Year
Average
Percent
Growth
40,000
7,294,000
3,200,000
8,365,267
-11.58%
-1.88%
3.14%
2.05%
18,537,617
18,645,038
19,205,747
18,779,503
18,899,267
0.49%
6,758,741
2,035,793
172,852
8,125,049
522,065
503,682
6,626,715
2,070,832
280,104
8,475,406
417,499
501,752
6,111,342
1,997,728
274,793
8,275,006
104,119
1,367,584
6,652,510
2,297,172
299,500
9,674,316
650,000
1,551,202
6,827,986
2,359,492
300,500
9,744,316
100,000
1,260,939
0.26%
3.98%
18.46%
4.98%
-20.21%
37.59%
18,118,182
18,372,308
18,130,572
21,124,700
20,593,233
3.42%
Excess (Deficiency) of Revenues
Over (Under) Expenditures
419,435
272,730
1,075,175
(2,345,197)
(1,693,966)
Fund Balance, Beginning of Year
5,253,724
5,673,159
5,945,889
7,021,064
4,675,867
-2.75%
2,981,901
-11.86%
EXPENDITURES
Salaries
Employees Benefits
Purchased Services
Supplies and Materials
Equipment
Other
Total Expenditures
Ending Fund Balance
124
$
5,673,159
$
5,945,889
$
7,021,064
$
4,675,867
$
-125.97%
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 51 - NUTRITION SERVICES
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
REVENUES
Interest From Investments
School Lunch Sales
State Sources
Federal Sources
$
Total Revenues
40,000
7,294,000
3,200,000
8,365,267
Budget
Forecast
2016-17
$
40,400
7,585,760
3,264,000
8,448,920
Budget
Forecast
2017-18
$
40,804
7,889,190
3,329,280
8,533,409
Budget
Forecast
2018-19
$
41,212
8,204,758
3,395,866
8,618,743
18,899,267
19,339,080
19,792,683
20,260,579
6,827,986
2,359,492
300,500
9,744,316
100,000
1,260,939
6,964,546
2,406,682
306,510
8,987,924
102,000
286,158
7,103,837
2,454,815
312,640
9,212,622
104,040
291,881
7,245,913
2,503,912
318,893
9,442,938
106,121
297,719
Total Expenditures
20,593,233
19,053,819
19,479,835
19,915,495
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(1,693,966)
285,260
312,848
345,084
Fund Balance, Beginning of Year
4,675,867
2,981,901
3,267,161
3,580,009
EXPENDITURES
Salaries
Employees Benefits
Purchased Services
Supplies and Materials
Equipment
Other
Ending Fund Balance
(5)
(5)
$
2,981,901
$
3,267,161
$
3,580,009
$
Projected
Growth
Rate
1.00%
4.00%
2.00%
1.00%
2.00%
2.00%
2.00%
2.50%
2.00%
2.00%
3,925,093
Notes:
(1) A 4.0% growth rate is used for local revenue.
(2) A 1.0% growth rates is used for federal revenue and interest income.
(3) A 2.0% growth rate is used for state revenues.
(4) A 2.0% growth rate is used for expenditures except supplies and materials which uses a 2.5% growth rate.
(5) For purposes of this schedule, the food expense contingency and the indirect cost contingency of $1,000,000 each
has been removed in 2016-17 due to the fact that they are unlikely to be spent.
Jordan School District Budget for the Year Ending June 30, 2016
125
JORDAN SCHOOL DISTRICT
FUND 31 - DEBT SERVICE
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Actual
2011-12
Actual
2012-13
Actual
2013-14
Final
Amended
2014-15
Proposed
2015-16
$ 16,558,808
75,858
$ 14,052,104
60,695
$ 12,098,450
40,759
$ 13,275,000
20,000
$ 13,665,500
20,000
Total Revenues
16,634,666
14,112,799
12,139,209
13,295,000
13,685,500
EXPENDITURES
Bond Principal
Bond Interest
Paying Agent Fees
12,690,300
4,111,487
1,890
10,619,700
3,553,791
1,890
9,027,900
3,107,756
1,775
10,737,700
3,261,035
7,500
11,497,000
2,503,425
7,500
Total Expenditures
16,803,677
14,175,381
12,137,431
14,006,235
14,007,925
REVENUES
Property Taxes
Interest From Investments
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Fund Balance, Beginning of Year
Ending Fund Balance
126
(169,011)
(62,582)
1,778
(711,235)
(322,425)
2,296,598
2,127,587
2,065,005
2,066,783
1,355,548
$ 2,127,587
$ 2,065,005
$ 2,066,783
$ 1,355,548
$ 1,033,123
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 31 - DEBT SERVICE
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
Budget
Forecast
2016-17
Budget
Forecast
2017-18
Budget
Forecast
2018-19
$ 13,665,500
20,000
$ 13,775,000
25,000
$ 13,775,000
25,000
$ 13,775,000
25,000
Total Revenues
13,685,500
13,800,000
13,800,000
13,800,000
EXPENDITURES
Bond Principal
Bond Interest
Paying Agent Fees
11,497,000
2,503,425
7,500
12,009,000
1,987,795
7,500
12,565,000
1,430,500
7,500
13,195,000
802,250
7,500
Total Expenditures
14,007,925
14,004,295
14,003,000
14,004,750
REVENUES
Property Taxes
Interest From Investments
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Fund Balance, Beginning of Year
Ending Fund Balance
(322,425)
(204,295)
1,355,548
$ 1,033,123
1,033,123
$
828,828
$
(203,000)
(204,750)
828,828
625,828
625,828
$
421,078
Notes:
(1) The tax rate is set to meet debt service payments (see bond payment schedule on pages 86 and 87). Changes in assessed
valuation and collection rate often result in a fund balance that is used to offset the subsequent year's payment.
(2) By law, property taxes can be raised to meet the need for additional debt service payments. Debt service tax rates will naturally
change each year to reflect current debt obligations and changes in assessed valuation.
Jordan School District Budget for the Year Ending June 30, 2016
127
JORDAN SCHOOL DISTRICT
FUND 32 - CAPITAL PROJECTS
REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY
Four Year
Average
Percent
Growth
Actual
2011-12
Actual
2012-13
Actual
2013-14
Final
Amended
2014-15
$ 42,053,409
437,766
934,121
532,170
1,101,997
$ 41,833,064
373,880
418,879
584,732
442,920
$ 40,752,565
281,342
100,000
320,177
530,985
$ 37,860,000
170,000
279,713
462,144
Total Revenues
45,059,463
43,653,475
41,985,069
EXPENDITURES
Salaries
Employees Benefits
Interest and Bond Expense
Purchased Services
Supplies and Materials
Land and Improvements
Buildings and Remodeling
Equipment
Data Processing Equipment
Vehicles
Energy Equipment
417,040
162,896
615,368
296,802
495,567
17,753,945
25,090,093
2,414,772
2,856,817
1,619,440
200,767
366,083
146,313
540,500
95,779
643,576
5,387,106
28,252,310
2,326,565
3,388,791
1,764,646
287,862
Total Expenditures
51,923,507
43,199,531
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(6,864,044)
453,944
Other Financing Sources
Note Proceeds
Note Repayment
Sale of Property
3,410,564
230,380
213,533
5,000,000
(5,000,000)
2,362,000
50,000
0.00%
0.00%
-24.63%
Total Other Financing Sources
3,410,564
230,380
213,533
2,362,000
50,000
-24.63%
Excess (Deficiency) of Revenues
and Other Financing Sources
Over (Under) Expenditures
and Other Financing Uses
(3,453,480)
684,324
Fund Balance, Beginning of Year
81,613,764
$ 78,160,284
REVENUES
Property Taxes
Interest From Investments
Other Local Sources
State Sources
Federal Sources
Ending Fund Balance
128
Proposed
2015-16
$
31,916,500
150,000
393,054
412,144
-6.03%
-16.43%
0.00%
-6.54%
-15.65%
38,771,857
32,871,698
-6.76%
339,660
143,467
649,809
139,173
1,367,775
16,794,997
29,227,038
2,742,088
2,897,634
2,451,575
237,435
448,185
162,444
762,877
200,400
694,675
8,969,022
21,996,959
5,429,828
2,616,000
2,516,500
323,000
438,764
163,027
625,000
137,400
16,200
5,910,000
20,612,479
3,169,120
4,652,000
2,151,500
390,000
1.30%
0.02%
0.39%
-13.43%
-24.18%
-16.68%
-4.46%
7.81%
15.71%
8.21%
23.56%
56,990,651
44,119,890
38,265,490
-6.58%
(15,005,582)
(5,348,033)
(5,393,792)
-5.35%
(14,792,049)
(2,986,033)
(5,343,792)
13.68%
78,160,284
78,844,608
64,052,559
61,066,526
-6.29%
$ 78,844,608
$ 64,052,559
$ 61,066,526
55,722,734
-7.18%
$
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
FUND 32 - CAPITAL PROJECTS
REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST
Proposed
Budget
2015-16
Budget
Forecast
2016-17
Budget
Forecast
2017-18
$ 31,916,500
150,000
393,054
412,144
$ 31,512,325
151,500
275,000
-
$ 33,087,941
153,015
275,000
-
Total Revenues
32,871,698
31,938,825
33,515,956
35,171,883
EXPENDITURES
Salaries
Employees Benefits
Interest and Bond Expense
Purchased Services
Supplies and Materials
Land and Improvements
Buildings and Remodeling
Equipment
Data Processing Equipment
Vehicles
Energy Equipment
438,764
163,027
625,000
137,400
16,200
5,910,000
20,612,479
3,169,120
4,652,000
2,151,500
390,000
447,539
166,288
625,000
137,400
16,200
5,920,000
36,589,000
3,351,500
2,652,000
2,395,500
390,000
456,490
169,613
625,000
137,400
916,200
5,920,000
18,589,000
3,351,500
2,652,000
2,395,500
390,000
465,620
173,006
625,000
137,400
16,200
5,920,000
18,589,000
3,351,500
2,652,000
2,395,500
390,000
Total Expenditures
38,265,490
52,690,427
35,602,703
34,715,225
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(5,393,792)
(20,751,602)
(2,086,747)
REVENUES
Property Taxes
Interest From Investments
Other Local Sources
State Sources
Federal Sources
Budget
Forecast
2018-19
$
34,742,338
154,545
275,000
-
50,000
50,000
50,000
50,000
Total Other Financing Sources
50,000
50,000
50,000
50,000
(5,343,792)
(20,701,602)
(2,036,747)
Fund Balance, Beginning of Year
61,066,526
55,722,734
35,021,132
$ 55,722,734
$ 35,021,132
$ 32,984,385
Ending Fund Balance
5.00%
1.00%
4.00%
(3)
2.00%
2.00%
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
456,658
Other Financing Sources
Bond Proceeds
Sale of Real Property, Equipment
Excess (Deficiency) of Revenues
and Other Financing Sources
Over (Under) Expenditures
and Other Financing Uses
Projected
Growth
Rate
(3)
(3)
506,658
32,984,385
$
33,491,043
Notes:
(1) The growth rate for property taxes used for planning purposes is assumed to be 5.0%.
(2) State revenue sources represent anticipated support from the Capital Outlay Foundation Program.
(3) These projected amounts are based upon the Jordan School District Capital Projects Master Plan.
Jordan School District Budget for the Year Ending June 30, 2016
129
II. ENROLLMENT
ENROLLMENT HISTORY AND PROJECTIONS
During the past several decades Jordan School District has experienced large enrollment
growth. On July 1, 2009, the District was divided into two districts (see page 1) causing a large
enrollment decrease for 2009-10, as illustrated in the graph below. The high growth areas of the old
Jordan School District are still in the remaining Jordan School District; whereas the declining
enrollment areas of the old Jordan School District are now part of the new Canyons School District.
High enrollment growth is expected to continue well into the future.
Jordan School District Enrollment History
90,000
80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
0
District division
Growth is
expected
to continue
1905 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2009 2010 2016
Jordan District’s Department of Planning and Student Services projects enrollments each
year for the next ten years. The graph below shows enrollments for October 1 (actual and
projected) for the following years:
Total District Enrollment
52,037
52,856
51,806
51,679
53,272
54,818
11,561
11,766
12,061
12,594
12,773
13,133
11,473
11,798
11,680
11,799
11,880
12,365
29,003
29,292
28,065
27,286
28,619
29,320
2012-13
Actual
2013-14
Actual
2014-15
Actual
2015-16
Projected
2016-17
Projected
2017-18
Projected
High School*
Middle School
Elementary
*Includes special schools enrollment.
130
Jordan School District Budget for the Year Ending June 30, 2016
METHODOLOGY USED FOR ENROLLMENT PROJECTIONS
Each year, as part of the annual planning cycle, an estimate is made of Jordan District’s
October 1 enrollment by school, grade level, and total district. Because the enrollment estimates are
used for hiring, they are conservative by design. The enrollment estimates are based on the
following factors:
1.
2.
3.
4.
5.
The current enrollment trend as shown by a four-year enrollment history by school.
The number of students who continue in the system from one year to the next.
The number of continuing students moved forward one grade.
The number of students transferring to other districts on group permits.
The number of housing starts within each geographic area and the estimated number of
students per new household.
Districtwide Enrollment Projections
The projected 2015-16 enrollment is 51,679 students, a decrease of 127 students (0.25%)
from the 2014-15 school year.
Elementary School Projections
At the elementary level, it is estimated there will be a decrease of 799 students District-wide
for a total elementary enrollment of 27,286 students. Growth is projected for the Herriman K-12
Feeder System. The Bingham, Copper Hills, Riverton, and West Jordan K-12 Feeder Systems are
decreasing. While these areas continue to see new growth, much of the growth has been absorbed
by charter schools for the 2015-16 school year.
Middle School Projections
At the middle school level, it is estimated there will be a decrease of 110 students Districtwide for a total middle school enrollment of 11,799. The largest growth is in the Herriman Feeder
System enrollment with an increase of 177. The Bingham, Copper Hills, and Riverton K-12 Feeder
System enrollments will decrease slightly.
High School Projections
At the high school level, it is estimated there will be an increase of 548 students District-wide
for a total high school enrollment of 12,253. All feeder systems are projected to increase enrollment.
The largest growth is in the Herriman Feeder System enrollment with an increase of 202 students.
Special School Projections
The District has three special schools serving the needs of special education students. The
enrollment in these schools is estimated to decrease by six students.
Conclusion
While overall growth in Jordan School District has fluctuated over the years, there are areas
of the District where growth is significant and new schools are required. Since the District covers a
large geographical area (150 square miles in southwest Salt Lake County), it is not always feasible
to bus students from high growth areas to areas where there is a decline in student enrollment.
Therefore, new schools will be constructed at a time when overall enrollment is fluctuating and some
areas are experiencing a decline in student enrollment. Charter schools, especially at the
elementary level, have reduced the impact of the population growth. The long-term impact of
charter schools on District enrollment is unknown, making enrollment figures more difficult to project.
Jordan School District Budget for the Year Ending June 30, 2016
131
JORDAN SCHOOL DISTRICT
2015-16 ENROLLMENT PROJECTIONS
BINGHAM K-12 FEEDER SYSTEM
Actual
2014-15
ELEMENTARY SCHOOLS
Elk Meadows
903
Jordan Ridge
1,032
Monte Vista
887
South Jordan
1,038
Welby
1,057
4,917
Projected
2015-16
835
980
804
947
1,022
4,588
Change
-68
-52
-83
-91
-35
-329
Actual
2014-15
MIDDLE SCHOOLS
Elk Ridge
1,026
South Jordan
1,467
2,493
Projected
2015-16
1,053
1,389
2,442
Change
Actual
2014-15
Projected
2015-16
Change
27
-78
-51
HIGH SCHOOLS
Bingham
2,380
Valley*
528
2,908
2,446
519
2,965
66
-9
57
Actual
2014-15
Projected
2015-16
Change
2,657
2,735
78
Actual
2014-15
Projected
2015-16
Change
2,369
2,571
202
Actual
2014-15
Projected
2015-16
Change
2,067
2,131
64
Actual
2014-15
Projected
2015-16
Change
1,713
1,851
138
COPPER HILLS K-12 FEEDER SYSTEM
Actual
2014-15
ELEMENTARY SCHOOLS
Copper Canyon
746
Falcon Ridge
820
Fox Hollow
879
Hayden Peak
866
Jordan Hills
651
Mtn Shadows
747
Oakcrest
822
5,531
Projected
2015-16
682
795
876
795
626
690
831
5,295
Change
-64
-25
-3
-71
-25
-57
9
-236
Actual
2014-15
MIDDLE SCHOOLS
Sunset Ridge
1,512
West Hills
1,236
2,748
Projected
2015-16
1,535
1,186
2,721
Change
23
-50
-27
HIGH SCHOOL
Copper Hills
HERRIMAN K-12 FEEDER SYSTEM
Actual
2014-15
ELEMENTARY SCHOOLS
Blackridge
998
Butterfield Cnyn
833
Daybreak
1,032
Eastlake
1,137
Foothills
1,150
Herriman
788
Silver Crest
1,039
6,977
Projected
2015-16
980
843
1,006
1,156
1,181
833
1,035
7,034
Change
1,021
10
-26
19
31
45
-4
57
Actual
2014-15
MIDDLE SCHOOL
Copper Mtn
1,205
Fort Herriman
1,406
2,611
Projected
2015-16
1,287
1,501
2,788
Change
82
95
177
HIGH SCHOOL
Herriman
RIVERTON K-12 FEEDER SYSTEM
Actual
2014-15
ELEMENTARY SCHOOLS
Bluffdale
876
Midas Creek
985
Riverton
765
Rosamond
712
Rose Creek
823
Southland
776
4,937
Projected
2015-16
865
1,002
752
667
820
769
4,875
Change
-11
17
-13
-45
-3
-7
-62
Actual
2014-15
MIDDLE SCHOOLS
Oquirrh Hills
1,129
South Hills
997
2,126
Projected
2015-16
1,125
995
2,120
Change
-4
-2
-6
HIGH SCHOOL
Riverton
WEST JORDAN K-12 FEEDER SYSTEM
Actual
2014-15
ELEMENTARY SCHOOLS
Columbia
636
Heartland
711
Majestic
374
Oquirrh
687
Riverside
821
Terra Linda
647
West Jordan
486
Westland
648
Westvale
693
5,703
132
Projected
2015-16
626
663
343
667
803
588
490
643
671
5,494
Change
-10
-48
-31
-20
-18
-59
4
-5
-22
-209
Actual
2014-15
MIDDLE SCHOOLS
Joel P. Jensen
805
West Jordan
897
1,702
Projected
2015-16
830
898
1,728
Change
25
1
26
HIGH SCHOOL
West Jordan
Jordan School District Budget for the Year Ending June 30, 2016
2015-16 ENROLLMENT PROJECTIONS, Continued
SPECIAL SCHOOLS - DISTRICTWIDE
Actual
2014-15
Projected
2015-16
Change
Kauri Sue Hamilton
River's Edge
South Valley
185
44
118
189
47
105
4
3
-13
Total Special Schools Enrollment
347
341
-6
TOTAL PROJECTED JORDAN SCHOOL DISTRICT ENROLLMENT
Total
Total
Total
Total
Actual
2014-15
Projected
2015-16
Change
28,065
11,680
11,714
347
27,286
11,799
12,253
341
-779
119
539
-6
Elementary School Enrollment
Middle School Enrollment
High School Enrollment
Special Schools Enrollment
TOTAL
51,806
51,679
-127
*Alternative high school
Jordan School District Budget for the Year Ending June 30, 2016
133
III. WEIGHTED PUPIL UNIT
HISTORY OF WEIGHTED PUPIL UNIT (WPU)
Year
Enrollment*
Change
Year
WPU’s
Change
1986-87
61,047
3.28%
1986-87
73,744.548
3.25%
1987-88
62,281
2.02%
1987-88
74,362.264
0.84%
1988-89
62,702
0.68%
1988-89
75,409.962
1.41%
1989-90
63,514
1.30%
1989-90
76,754.685
1.78%
1990-91
64,964
2.28%
1990-91
79,488.063
3.56%
1991-92
66,881
2.95%
1991-92
87,560.091
10.16%
1992-93
68,847
2.94%
1992-93
88,338.331
0.89%
1993-94
70,255
2.05%
1993-94
91,317.853
3.37%
1994-95
70,760
0.72%
1994-95
92,972.096
1.81%
1995-96
71,701
1.33%
1995-96
94,413.787
1.55%
1996-97
72,693
1.38%
1996-97
95,955.836
1.63%
1997-98
73,180
0.67%
1997-98
99,081.464
3.26%
1998-99
73,285
0.14%
1998-99
98,680.402
(0.40%)
1999-00
73,093
(0.26%)
1999-00
99,833.706
1.17%
2000-01
73,137
0.06%
2000-01
99,481.413
(0.35%)
2001-02
73,471
0.46%
2001-02
**92,936.613
(6.58%)
2002-03
73,808
0.46%
2002-03
93,575.610
0.69%
2003-04
74,761
1.29%
2003-04
94,468.947
0.95%
2004-05
75,716
1.28%
2004-05
95,537.759
1.13%
2005-06
77,240
2.01%
2005-06
97,777.363
2.34%
2006-07
78,708
1.90%
2006-07
99,887.622
2.16%
2007-08
80,187
1.88%
2007-08
101,583.468
1.70%
2008-09
81,017
1.04%
2008-09
102,865.393
1.26%
2009-10****
48,439
(40.21%)
2009-10****
61,427.974
(40.28%)
2010-11
49,729
2.66%
2010-11
62,766.304
2.18%
2011-12
50,640
1.83%
2011-12
64,436.160
2.66%
2012-13
52,037
2.76%
2012-13
66,472.882
3.16%
2013-14
52,856
1.57%
2013-14
67,142.853
1.01%
2014-15
51,806
(1.99%)
2014-15
***67,391.610
0.37%
2015-16
***51,679
(0.25%)
2015-16
***66,486.536
(1.34%)
*
**
***
****
134
Enrollment as of October 1 for all grades.
The large WPU decrease is the result of a major change in the state minimum school program funding formula.
Projection
Effective 2009-10, the District was divided into two Districts. Please see page 1 for more information.
Jordan School District Budget for the Year Ending June 30, 2016
COMPARISON OF CHANGES IN WPU VALUE AND NATIONAL INFLATION RATE
Year
WPU
Value
% Change
WPU Value
National
Inflation Rate*
1986-87
$1,204
2.0%
3.6%
2001-02
$2,116
5.5%
1.6%
1987-88
$1,204
0.0%
4.1%
2002-03
$2,132
0.8%
2.3%
1988-89
$1,204
0.0%
4.8%
2003-04
$2,150
0.8%
2.7%
1989-90
$1,240
3.0%
5.4%
2004-05
$2,182
1.5%
3.4%
1990-91
$1,346
8.5%
4.2%
2005-06
$2,280
4.5%
3.2%
1991-92
$1,408
4.6%
3.0%
2006-07
$2,417
6.0%
2.8%
1992-93
$1,490
5.8%
3.0%
2007-08
$2,514
4.0%
3.8%
1993-94
$1,539
3.3%
2.6%
2008-09
$2,577
2.5%
(0.4%)
1994-95
$1,608
4.5%
2.8%
2009-10
$2,577
0.0%
1.6%
1995-96
$1,672
4.0%
3.0%
2010-11
$2,577
0.0%
3.2%
1996-97
$1,739
4.0%
2.3%
2011-12
$2,816**
9.3%
2.1%
1997-98
$1,791
3.0%
1.6%
2012-13
$2,842
0.9%
1.5%
1998-99
$1,854
3.5%
2.2%
2013-14
$2,899
2.0%
1.4%
1999-00
$1,901
2.5%
3.4%
2014-15
$2,972
2.5%
Not Available
2000-01
$2,006
5.5%
2.8%
2015-16
$3,092
4.0%
Not Available
Year
WPU
Value
% Change
WPU Value
National
Inflation Rate*
* National Inflation (CPI-U) Rate provided by the U.S. Department of Labor, Bureau of Labor Statistics.
** The large WPU value increase is the result of the State of Utah combining other funding sources into the WPU
value. The net change for 2011-12 was an overall decrease in funding.
Jordan School District Budget for the Year Ending June 30, 2016
135
IV. CLASS SIZE
TEACHER/PUPIL STAFFING RATIOS
Jordan School District projected teacher staffing ratios for the 2015-16 school year will
remain the same as they were in 2014-15.
2014-15
2015-16
Change
Kindergarten
1 to 44.00
1 to 44.00
0.00
Grade 1
1 to 22.00
1 to 22.00
0.00
Grade 2
1 to 22.00
1 to 22.00
0.00
Grade 3
1 to 22.00
1 to 22.00
0.00
Grades 4, 5, 6
1 to 26.00
1 to 26.00
0.00
Grades 7, 8
1 to 26.00
1 to 26.00
0.00
Grade 9
1 to 27.00
1 to 27.00
0.00
Grades 10, 11, 12
1 to 27.00
1 to 27.00
0.00
Note: Teacher/pupil staffing ratios are used for hiring staff and are a targeted average for the
District. Actual class sizes may vary widely depending on the move-in patterns of students,
school demographics, etc.
PER-PUPIL EXPENDITURES
The cost of educating each student has increased steadily over the years (see page 61). It
now costs an estimated $6,129 per year for each enrolled student. Jordan District’s per-pupil
expenditures are still well below state and national averages. Several factors contribute to a lower
than average per-pupil cost. For example, Jordan District operates large schools which reduce
administrative and operational costs, and large class sizes contribute to keeping the per-pupil
expenditures down.
136
Jordan School District Budget for the Year Ending June 30, 2016
JORDAN SCHOOL DISTRICT
SCHEDULE OF TEACHER/PUPIL STAFFING RATIOS
CLASSROOM TEACHERS
Proposed
Classroom
Teacher FTE
2015-16
Classroom
Teacher FTE
Increase/
(Decrease)
2015-16
Enrollment
(10-01-14)
2014-15
Teacher/Pupil
Ratio
2014-15
Kindergarten
3,710
44.00
84.32
3,566
44.00
81.05
(3.27)
Elementary Schools
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
4,081
4,081
4,122
3,882
3,882
3,804
22.00
22.00
22.00
26.00
26.00
26.00
185.50
185.50
187.36
149.31
149.31
146.31
3,729
3,983
3,978
3,998
3,832
3,811
22.00
22.00
22.00
26.00
26.00
26.00
169.50
181.05
180.82
153.77
147.38
146.58
(16.00)
(4.45)
(6.54)
4.46
(1.93)
0.27
1,003.29
23,331
979.10
(24.19)
143.88
150.15
140.30
3,969
3,728
3,859
152.65
143.38
142.93
8.77
(6.77)
2.63
434.33
11,556
438.96
4.63
402.74
11,433
423.44
20.70
Description
Subtotal 1-6
Middle Schools
Grade 7
Grade 8
Grade 9
Subtotal 7-9
High Schools
Grades 10-12
Valley High
23,852
3,741
3,904
3,788
26.00
26.00
27.00
11,433
10,874
27.00
Classroom
Teacher FTE
2014-15
Proposed
Teacher/Pupil
Ratio
2015-16
Projected
Enrollment
2015-16
525
512
Cluster/Speical Ed
1,412
1,281
TOTAL DISTRICT
51,806
Note:
1,924.68
51,679
26.00
26.00
27.00
27.00
1,922.55
(2.13)
The classroom teacher total listed above does not include teachers funded through restricted revenue, such as
Special Education, Title I, Career and Technical Education, Adult Education, etc. This accounts for the difference
between totals listed here and those included on page 140.
Jordan School District Budget for the Year Ending June 30, 2016
137
HISTORY OF TEACHER/PUPIL STAFFING RATIOS
The teacher/pupil staffing ratio represents the number of students that are required to hire
one teacher. The actual class sizes vary.
Year
Kindergarten
Grade 1
Elementary
Grade 2
Grade 3
Grade 4‐6
Middle School
Grade 7‐8
Grade 9
High School
Grade 10‐12
1979‐90
1 to 50.00
1 to 29.00
1 to 27.00
1 to 27.00
1990‐91
1 to 27.00
1 to 28.45
1 to 26.95
1 to 25.95
1991‐92
1 to 54.75
1 to 24.00
1 to 27.70
1 to 26.95
1 to 25.95
1992‐93
1 to 54.75
1 to 24.00
1 to 24.50
1 to 26.50
1 to 27.70
1 to 26.95
1 to 25.95
1993‐94
1 to 47.25
1 to 23.85
1 to 24.50
1 to 26.50
1 to 27.70
1 to 26.95
1 to 25.65
1994‐95
1 to 47.25
1 to 23.85
1 to 24.00
1 to 24.50
1 to 27.70
1 to 26.95
1 to 25.30
1 to 26.95
1 to 25.30
1 to 26.50
1995‐96
1 to 47.25
1 to 23.85
1 to 24.00
1 to 24.50
G4 1 to 26.40
G5‐6 1 to 27.70
1996‐97
1 to 44.40
1 to 21.20
1 to 21.50
1 to 23.00
1 to 25.10
1 to 26.95
1 to 25.30
1997‐98
1 to 44.25
1 to 21.50
1 to 21.35
1 to 22.85
1 to 24.95
1 to 26.95
1 to 25.30
1998‐99
1 to 44.70
1 to 21.50
1 to 21.80
1 to 23.30
1 to 25.40
1 to 25.80
1 to 27.40
1 to 25.95
1999‐2000
1 to 45.70
1 to 22.00
1 to 22.30
1 to 23.80
1 to 25.90
1 to 26.30
1 to 27.70
1 to 26.50
2000‐01
1 to 45.70
1 to 22.00
1 to 22.30
1 to 23.80
1 to 25.90
1 to 26.30
1 to 27.70
1 to 26.50
2001‐02
1 to 45.70
1 to 22.00
1 to 22.30
1 to 23.80
1 to 25.90
1 to 26.30
1 to 27.00
1 to 26.50
2002‐03
1 to 46.20
1 to 22.50
1 to 22.80
1 to 24.30
1 to 26.40
1 to 26.80
1 to 27.50
1 to 27.00
2003‐04
1 to 46.20
1 to 22.50
1 to 22.80
1 to 24.30
1 to 26.40
1 to 26.80
1 to 27.50
1 to 27.00
2004‐05
1 to 46.20
1 to 22.50
1 to 22.80
1 to 24.30
1 to 26.40
1 to 26.80
1 to 27.50
1 to 27.00
2005‐06
1 to 46.20
1 to 22.00
1 to 22.80
1 to 24.30
1 to 26.40
1 to 26.80
1 to 27.50
1 to 27.00
2006‐07
1 to 45.20
1 to 22.00
1 to 22.30
1 to 23.80
1 to 26.40
1 to 26.80
1 to 27.00
1 to 27.00
2007‐08
1 to 44.00
1 to 22.00
1 to 22.00
1 to 23.00
1 to 26.00
1 to 26.80
1 to 27.00
1 to 27.00
2008‐09
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2009‐10
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2010‐11
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2011‐12
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2012‐13
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2013‐14
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2014‐15
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
2015‐16
1 to 44.00
1 to 22.00
1 to 22.00
1 to 22.00
1 to 26.00
1 to 26.00
1 to 27.00
1 to 27.00
138
Jordan School District Budget for the Year Ending June 30, 2016
HISTORY OF CLASS SIZES
The graphs below show a historical pattern of class size changes occurring in kindergarten
through eighth grade.
35
30
25
20
15
10
5
0
Class
Size
1979-80
1989-90
1994-95
1999-00
2004-05
2009-10
Kindergarten
First
Second
2014-15
2015-16
35
30
25
20
15
10
5
0
Class
Size
1979-80
1989-90
1994-95
1999-00
2004-05
2009-10
Third
Fourth
Fifth
2014-15
2015-16
Class
Size
35
30
25
20
15
10
5
0
1979-80
1989-90
1994-95
1999-00
2004-05
2009-10
Sixth
Seventh
Eighth
2014-15
2015-16
Jordan School District Budget for the Year Ending June 30, 2016
139
V. STAFFING LEVELS
FULL TIME EQUIVALENT (FTE) REPORT
2015-16 SCHOOL YEAR
Instruction
Teachers
Speech Therapists
Teacher Aides/Paraprofessionals
Subtotal - Licensed
Subtotal - Classified
Total
Student Support Services
Director
Consultant
Counselors/Guidance Personnel
Psychologists
Nurses
Secretarial/Clerical
Teacher Assistants
Subtotal - Licensed
Subtotal - Classified
Total
Instructional Support Services
Administrators
Supervisors/Directors
Consultants/Specialists
Media Coordinators
Secretarial/Clerical
Media Aides/Paraprofessionals
Other (Printers, Graphics, etc.)
Subtotal - Licensed
Subtotal - Classified
Total
General District Admin.
Superintendent
Administrators
Staff Assistant
Secretarial/Clerical
Subtotal - Licensed
Subtotal - Classified
Total
School Administration
Principals
Assistant Principals
Secretarial/Clerical
Office Assistants
Subtotal - Licensed
Subtotal - Classified
Total
Business Administration
Business Administrator
Supervisors/Directors
Specialists
Secretarial/Clerical
Office Assistants
Subtotal - Licensed
Subtotal - Classified
Total
140
Actual
2011-12
Actual
2012-13
Actual
2013-14
Final
Amended
2014-15
Proposed
2015-16
Change
From
Prior Year
2,118.76
49.75
526.69
2,171.07
47.82
529.75
2,236.09
48.95
509.99
2,084.60
58.29
560.13
2,086.60
58.29
558.84
2.00
0.00
(1.29)
2,168.51
526.69
2,695.20
2,218.89
529.75
2,748.64
2,285.04
509.99
2,795.03
2,142.89
560.13
2,703.02
2,144.89
558.84
2,703.73
2.00
(1.29)
0.71
1.00
0.50
56.43
35.90
11.50
1.75
9.91
0.00
1.50
60.43
36.40
12.00
1.75
11.20
0.00
1.50
63.43
37.50
11.00
1.75
10.83
0.00
1.00
72.43
34.53
10.00
2.75
8.68
0.00
1.00
71.93
34.53
10.00
2.75
8.68
0.00
0.00
(0.50)
0.00
0.00
0.00
0.00
105.33
11.66
116.99
110.33
12.95
123.28
113.43
12.58
126.01
117.96
11.43
129.39
117.46
11.43
128.89
(0.50)
0.00
(0.50)
1.00
3.00
51.15
16.00
22.00
46.29
3.00
1.00
4.00
56.48
16.00
22.00
46.29
3.00
3.00
4.00
59.45
17.50
22.00
47.58
3.00
1.00
5.00
55.31
17.50
22.00
53.58
3.00
1.00
5.00
56.81
17.50
22.00
53.58
3.00
0.00
0.00
1.50
0.00
0.00
0.00
0.00
71.15
71.29
142.44
77.48
71.29
148.77
83.95
72.58
156.53
78.81
78.58
157.39
80.31
78.58
158.89
1.50
0.00
1.50
1.00
3.00
1.00
4.00
1.00
3.00
1.00
4.00
1.00
4.00
1.00
4.00
1.00
4.00
1.00
4.00
1.00
5.00
0.00
4.00
0.00
1.00
(1.00)
0.00
4.00
4.00
8.00
5.00
4.00
9.00
6.00
4.00
10.00
6.00
4.00
10.00
6.00
4.00
10.00
0.00
0.00
0.00
52.00
43.00
102.20
43.05
52.00
48.00
103.07
43.47
54.00
52.00
110.61
74.28
53.00
51.00
109.67
80.38
54.00
52.50
110.67
81.24
1.00
1.50
1.00
0.86
95.00
145.25
240.25
100.00
146.54
246.54
106.00
184.89
290.89
104.00
190.05
294.05
106.50
191.91
298.41
2.50
1.86
4.36
1.00
3.00
9.00
17.00
0.43
1.00
3.00
9.00
14.00
0.86
1.00
3.00
8.00
15.88
0.91
2.00
3.00
7.00
15.88
0.91
1.00
3.00
7.00
15.88
0.91
(1.00)
0.00
0.00
0.00
0.00
1.00
29.43
30.43
1.00
26.86
27.86
1.00
27.79
28.79
2.00
26.79
28.79
1.00
26.79
27.79
(1.00)
0.00
(1.00)
Jordan School District Budget for the Year Ending June 30, 2016
Change
From
Prior Year
Actual
2011-12
Actual
2012-13
Actual
2013-14
Final
Amended
2014-15
Proposed
2015-16
1.00
1.00
7.00
242.40
11.50
1.00
1.00
7.00
249.06
11.50
1.00
1.00
10.00
256.68
10.50
1.00
1.00
10.00
264.49
10.00
1.00
1.00
10.00
265.49
10.00
0.00
0.00
0.00
1.00
0.00
2.00
260.90
262.90
2.00
267.56
269.56
2.00
277.18
279.18
2.00
284.49
286.49
2.00
285.49
287.49
0.00
1.00
1.00
1.00
6.00
17.00
108.16
11.00
0.43
1.00
7.00
17.00
98.68
12.00
0.43
1.00
6.00
18.00
104.64
12.00
0.43
1.00
6.00
18.00
96.40
14.00
0.43
1.00
6.00
18.00
96.40
14.00
0.43
0.00
0.00
0.00
0.00
0.00
0.00
1.00
142.59
143.59
1.00
135.11
136.11
1.00
141.07
142.07
1.00
134.83
135.83
1.00
134.83
135.83
0.00
0.00
0.00
1.00
3.00
5.00
18.43
42.58
1.00
3.00
5.00
14.43
46.45
1.00
3.00
5.00
18.06
44.44
1.00
3.00
5.00
17.06
28.01
1.00
3.00
5.00
17.06
28.01
0.00
0.00
0.00
0.00
0.00
4.00
66.01
70.01
4.00
65.88
69.88
4.00
67.50
71.50
4.00
50.07
54.07
4.00
50.07
54.07
0.00
0.00
0.00
6.00
3.00
259.96
6.00
3.00
257.43
6.00
3.00
259.24
6.00
3.00
253.26
6.00
3.00
253.26
0.00
0.00
0.00
0.00
268.96
268.96
0.00
266.43
266.43
0.00
268.24
268.24
0.00
262.26
262.26
0.00
262.26
262.26
0.00
0.00
0.00
1.00
33.97
17.91
6.11
24.08
2.00
28.39
19.61
6.11
23.07
2.00
33.05
21.33
5.11
24.36
2.00
30.55
22.83
4.61
26.28
2.00
30.55
22.83
4.61
26.48
0.00
0.00
0.00
0.00
0.20
52.38
30.69
83.07
48.00
31.18
79.18
55.38
30.47
85.85
54.38
31.89
86.27
54.38
32.09
86.47
0.00
0.20
0.20
1.00
1.00
4.00
1.00
1.00
2.00
0.00
1.00
5.00
0.00
1.00
5.00
0.00
1.00
5.00
0.00
0.00
0.00
0.00
6.00
6.00
0.00
4.00
4.00
0.00
6.00
6.00
0.00
6.00
6.00
0.00
6.00
6.00
0.00
0.00
0.00
Total - Licensed
Total - Classified
2,504.37
1,563.47
2,567.70
1,561.55
2,657.80
1,602.29
2,513.04
1,640.52
2,517.54
1,642.29
4.50
1.77
TOTAL - FTE
4,067.84
4,129.25
4,260.09
4,153.56
4,159.83
6.27
Oper. & Maint. of Schools
Administrator
Directors
Supervisors
Custodial/Maintenance
Secretarial/Clerical
Subtotal - Licensed
Subtotal - Classified
Total
Student Transportation
Director
Supervisors
Secretarial/Clerical
Bus Drivers
Mechanics/Garage Personnel
Office Assistants
Subtotal - Licensed
Subtotal - Classified
Total
Personnel, Planning & Data Process
Administrators
Supervisors/Directors (Cert.)
Supervisors/Directors (Class.)
Secretarial/Clerical
Other
Subtotal - Licensed
Subtotal - Classified
Total
Nutrition Services
Supervisors/Directors
Secretarial/Clerical
Food Service Personnel
Subtotal - Licensed
Subtotal - Classified
Total
Other Support Services
Directors/Coordinators
Teachers
Speech/Audiologist/Nurses
Secretarial/Clerical
Misc. Asst/Other
Subtotal - Licensed
Subtotal - Classified
Total
Facility Acq./Construction
Supervisors/Directors
Secretarial/Clerical
Other Personnel
Subtotal - Licensed
Subtotal - Classified
Total
Jordan School District Budget for the Year Ending June 30, 2016
141
FULL TIME EQUIVALENT (FTE) SUMMARY
2015-16 SCHOOL YEAR
By Function of FTE Allocated
Instruction
Student Support Services
Instructional Support Services
General District Admin.
School Administration
Business Administration
Oper. & Maint. of Schools
Student Transportation
Personnel, Planning & Data Process
Nutrition Services
Other Support Services
Facility Acq./Construction
Total
Actual
2011-12
% of total
FTE
FTE
Actual
2012-13
% of total
FTE
FTE
Actual
2013-14
% of total
FTE
FTE
Amended
2014-15
% of total
FTE
FTE
Proposed
2015-16
% of total
FTE
FTE
2,695.20
66.26%
2,748.64
66.57%
2,795.03
65.61%
2,703.02
65.08%
2,703.73
65.00%
116.99
2.88%
123.28
2.99%
126.01
2.96%
129.39
3.12%
128.89
3.10%
142.44
3.50%
148.77
3.60%
156.53
3.67%
157.39
3.79%
158.89
3.82%
8.00
0.20%
9.00
0.22%
10.00
0.23%
10.00
0.24%
10.00
0.24%
240.25
5.91%
246.54
5.97%
290.89
6.83%
294.05
7.08%
298.41
7.17%
30.43
0.75%
27.86
0.67%
28.79
0.68%
28.79
0.69%
27.79
0.67%
262.90
6.46%
269.56
6.53%
279.18
6.55%
286.49
6.90%
287.49
6.91%
143.59
3.53%
136.11
3.30%
142.07
3.33%
135.83
3.27%
135.83
3.27%
70.01
1.72%
69.88
1.69%
71.50
1.68%
54.07
1.30%
54.07
1.30%
268.96
6.61%
266.43
6.45%
268.24
6.30%
262.26
6.31%
262.26
6.30%
83.07
2.04%
79.18
1.92%
85.85
2.02%
86.27
2.08%
86.47
2.08%
6.00
0.15%
4.00
0.10%
6.00
0.14%
6.00
0.14%
6.00
0.14%
4,067.84
100.00%
4,129.25
100.00%
4,260.09
100.00%
4,153.56
100.00%
4,159.83
100.00%
FTE by Function
Student Support Services
3.10%
Instructional Support Services
3.82%
General District Admin.
0.24%
School Administration
7.17%
Business Administration
0.67%
Instruction
65.00%
Oper. & Maint. of Schools
6.91%
Student Transportation
3.27%
Personnel, Planning & Data Process
1.30%
Nutrition Services
6.30%
Other Support Services
2.08%
Facility Acq./Construction
0.14%
142
Jordan School District Budget for the Year Ending June 30, 2016
VI. PROPERTY TAXES AND ASSESSED VALUATIONS
PROPERTY TAX ASSESSMENTS AND COLLECTIONS
Years ended December 31, 2006-2015
Tax
Year
Ended
Dec. 31
2006
Fair
Market
Value
* ***
$
37,866,840,667
$
Taxes
Assessed
(Net of Taxes
Waived)
***
Assessed
Valuation
*
Tax
Rate
**
Current
Collections
***
25,664,717,060
0.007347
$ 184,780,541
$ 178,968,241
Delinquent
Collections
***
$
5,605,509
$
Total
Tax
Collections
Total
Collection
As Percent
of Current
Assessment
184,573,750
99.89%
2007
48,569,689,093
32,595,064,478
0.006617
213,413,357
205,658,638
5,499,442
211,158,080
98.94%
2008
53,062,957,737
36,069,292,281
0.006150
216,367,011
205,389,096
5,809,182
211,198,278
97.61%
2009
20,976,453,673
14,313,048,491
0.007380
112,989,303
108,427,344
4,502,077
112,929,421
99.95%
2010
23,522,478,560
16,807,659,757
0.006485
108,286,930
105,524,141
3,844,288
109,368,429
101.00%
2011
22,081,703,060
15,562,640,312
0.007319
117,023,152
114,658,355
3,518,194
118,176,549
100.99%
2012
21,240,514,417
14,901,655,581
0.007360
113,723,982
111,946,515
2,972,384
114,918,899
101.05%
2013
21,659,225,705
14,776,038,105
0.007132
110,813,687
108,973,936
2,499,369
111,473,305
100.60%
2014 Est.
21,900,000,000
15,000,000,000
0.006700
100,500,000
98,000,000
2,500,000
100,500,000
100.00%
2015 Est.
22,200,000,000
15,100,000,000
0.007042
106,000,000
103,500,000
2,500,000
106,000,000
100.00%
* Source: Property Tax Division, Utah State Tax Commission
** Per $1 of Taxable Value
*** Source: Salt Lake County Treasurer's Office (Includes Property Tax and Motor Vehicle Fee-In-Lieu)
Note: Effective 2009-10, the District was divided into two Districts. Please see page 1 for more information.
This schedule recognizes collections on a calendar year basis, whereas property tax collections reported in the financial statements are on a
fiscal year basis. Furthermore, taxes assessed, levied, and collected beginning in 2009 are higher than normal due to a new state law
requiring a redistribution of certain taxes among school districts within Salt Lake County based on enrollment and enrollment growth.
Jordan School District Budget for the Year Ending June 30, 2016
143
IMPACT OF BUDGET ON TAXPAYERS
For Fiscal Years 2006-07 through 2015-16
Actual
2006-07
Actual
2007-08
Actual
2008-09
Actual
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Actual
2013-14
Actual
2014-15
Proposed
2015-16
Market Value of a Home
$100,000
$100,000
$100,000
$100,000
$100,000
$100,000
$100,000
$100,000
$100,000
$100,000
Appraised % of Market
Value
55%
55%
55%
55%
55%
55%
55%
55%
55%
55%
Taxable Value
$55,000
$55,000
$55,000
$55,000
$55,000
$55,000
$55,000
$55,000
$55,000
$55,000
Total Property Tax Rate
Assessed
0.007347
0.006617
0.006150
0.007380
0.006485
0.007319
0.007360
0.007132
0.006700
0.007042
Property Tax Due
$404
$364
$338
$406
$357
$403
$405
$392
$369
$387
Property Tax
Increase/(Decrease)
From Prior Year
($72)
($40)
($26)
$68
($49)
$46
$2
($13)
($23)
($18)
Note: See pages 41 and 43 for an explanation of why property tax rates change from year to
year.
PROPERTY TAX PER $100,000 OF HOME VALUE
$450
$406
$404
$403
$405
$400
$364
$392
$387
$369
$357
$338
$350
$300
$250
$248
$216
$250
$255
$261
$214
$241
$261
$242
$207
$200
$150
$73
$100
$50
$83
$76
$72
$77
$63
$69
$79
$60
$60
$82
$88
$53
$91
$50
$47
$49
$84
$78
$97
$2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
Levies subject to revenue neutrality and truth in taxation
Debt Service - bond payments for construction
Basic - set by Legislature, funds are sent to the State for reallocation to charter schools and other districts
2015-16
The calculations shown here are for a constant $100,000 in home value for ease in
calculation. Home values tend to fluctuate from one year to the next. In a declining market, if the
value of a home goes down by a greater percentage than the District-wide average, the assessed
taxes will likely go down. If the value of a home goes down by a lower percentage than the Districtwide average, the assessed taxes will likely increase. In an increasing market, if the value of a
home increases by less than the average, the assessed taxes will likely decrease. If the value of a
144
Jordan School District Budget for the Year Ending June 30, 2016
home increases by more than the average, the assessed taxes will likely increase. The Salt Lake
County Assessor’s Office reappraises homes in the county on an on-going basis. Changes in the
value of a home may result in a higher tax bill for individual homeowners. As taxable values
increase District-wide, the District is required to reduce tax rates to offset the effect. The net result is
the District’s revenue should remain neutral despite reappraisal. Property tax rates and revenue
neutrality are based on all property types. One type of property may change at a different rate than
another type of property. For example, the value of residential property may change differently than
the value of centrally assessed property. As such, a homeowner may see changes in their property
tax bill that are inconsistent with the local housing market. Centrally assessed properties include
large property units which span multiple jurisdictions such as regulated utilities and mineral mines
(i.e. Kennecott).
The State Legislature controls the Basic Levy and increased this tax statewide in order to
generate funds which the Legislature reassigned to districts with low per student funding. It is
anticipated that Jordan School District will receive some of this new funding.
Actual residential home values have fluctuated in the past several years. The impact of
taxes on the average homeowner is shown below:
Property Tax per Average Home Value
$1,500
$1,400
$1,300
$1,200
$1,152
$1,100
$1,021
$997
$976
$954
$1,000
$920
$912
$900
$800
$700
$600
$500
$400
$300
$200
$100
$0
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Actual
Actual
Actual
Actual
Actual
Proposed
Proposed
$248,800
$249,736
$263,728
Average home value per Salt Lake County Assessor’s Office:
$238,700
$255,600
$247,700
$235,600
Estimate
Jordan School District Budget for the Year Ending June 30, 2016
145
VII. GENERAL OBLIGATION DEBT
JORDAN SCHOOL DISTRICT
SCHEDULE OF OUTSTANDING GENERAL OBLIGATION BONDS
General Long-Term Debt
2015
2016
$
2017
-
* $
*
2018
Year Ending June 30,
2019
Series 2005**
$ 25,000,000
Principal
Interest
$ 1,885,000
75,400
-
* $
*
-
* $
*
-
*
*
Series 2006**
$ 15,000,000
Principal
Interest
1,000,000
82,000
1,050,000
42,000
-
*
*
-
*
*
-
*
*
Series 2007**
$ 196,000,000
Principal
Interest
12,550,000
1,606,250
13,050,000
1,104,250
13,700,000
582,250
-
*
*
-
*
*
Series 2014***
$ 104,665,000
Principal
Interest
6,385,000
5,901,943
8,580,000
4,914,000
9,520,000
4,485,000
23,820,000
4,009,000
23,970,000
2,818,000
Total
$ 29,485,593
$ 28,740,250
$ 28,287,250
$ 27,829,000
$ 26,788,000
Total Principal
Total Interest
$ 21,820,000
7,665,593
$ 22,680,000
6,060,250
$ 23,220,000
5,067,250
$ 23,820,000
4,009,000
$ 23,970,000
2,818,000
Total
$ 29,485,593
$ 28,740,250
$ 28,287,250
$ 27,829,000
$ 26,788,000
*Canyons SD Principal
*Canyons SD Interest
*Jordan SD Principal
*Jordan SD Interest
$ 11,082,300
4,404,559
10,737,700
3,261,034
$ 11,183,000
3,556,825
11,497,000
2,503,425
$ 11,211,000
3,079,455
12,009,000
1,987,795
$ 11,255,000
2,578,500
12,565,000
1,430,500
$ 10,775,000
2,015,750
13,195,000
802,250
Total
$ 29,485,593
$ 28,740,250
$ 28,287,250
$ 27,829,000
$ 26,788,000
* Principal and interest payments were refunded by the Series 2014 bonds.
** These bonds payable are obligations of the District prior to dividing. Accordingly, Canyons School District is
responsible for 58 percent of the outstanding debt, and Jordan School District is responsible for 42 percent.
146
Jordan School District Budget for the Year Ending June 30, 2016
2020
$
2021
2022
$
Total
-
* $
*
-
-
-
*
*
-
*
*
-
-
*
*
-
*
*
-
$
1,885,000
75,400
2,050,000
124,000
*
*
39,300,000
3,292,750
13,385,000
1,619,500
9,650,000
950,250
9,355,000
467,750
104,665,000
25,165,443
$ 15,004,500
$ 10,600,250
$ 9,822,750
$ 176,557,593
$ 13,385,000
1,619,500
$ 9,650,000
950,250
$ 9,355,000
467,750
$ 147,900,000
28,657,593
$ 15,004,500
$ 10,600,250
$ 9,822,750
$ 176,557,593
$ 10,535,000
1,477,000
2,850,000
142,500
$ 9,650,000
950,250
-
$ 9,355,000
467,750
-
$ 85,046,300
18,530,089
62,853,700
10,127,504
$ 15,004,500
$ 10,600,250
$ 9,822,750
$ 176,557,593
*** The Series 2014 bonds refunded most of the previous bonds. While refunding, Canyons School District opted
to retain the same payoff date of June 15, 2022 and just reduce its annual payments. Jordan School District
opted to payoff its portion earlier in order to reduce its interest payments even further. Therefore, Series 2014 is
not a straight 58 percent Canyons and 42 percent Jordan.
Jordan School District Budget for the Year Ending June 30, 2016
147
VIII. ACADEMIC PERFORMANCE
STUDENT ACHIEVEMENT
Competency in reading, writing, mathematics, and science are key tools used to measure the
quality of education provided in Jordan School District schools. Statistics show most students
perform well in comparison to other Utah school districts and national averages. The test scores are
especially noteworthy since Jordan District students and teachers are coping with some of the
largest class sizes in the nation and the lowest per-pupil expenditures.
STUDENT ASSESSMENT OF GROWTH AND EXCELLENCE (SAGE) TESTS
SAGE assessments are administered at the end of each school year in English language
arts and mathematics to students in grades three through twelve, and science to students in grades
four through twelve. SAGE assessments are designed to utilize students’ higher order thinking
skills in order to assess students’ depth of understanding relative to Utah State core standards.
Students whose performance on SAGE assessments is at a level 3 or 4 are considered to be
“proficient” in the core subject area assessed.
The following charts provide SAGE results for the 2013-14 school year and compare Jordan
District students with state averages. The 2013-14 school year represents the first year of
administration for SAGE assessments.
Language Arts SAGE
Percentage of Proficient Students
2014
Grade
Jordan
Utah
3rd Grade
44.6%
44.8%
th
40.6%
42.3%
th
5 Grade
39.8%
42.4%
6th Grade
4 Grade
43.7%
43.6%
th
45.3%
43.0%
th
8 Grade
46.4%
41.6%
9th Grade
41.4%
40.2%
10 Grade
42.9%
41.2%
11th Grade
39.9%
38.8%
TOTAL AVERAGE
42.7%
42.0%
7 Grade
th
148
Jordan School District Budget for the Year Ending June 30, 2016
Mathematics SAGE
Percentage of Proficient Students
2014
Grade
Jordan
Utah
3rd Grade
43.0%
44.6%
th
49.1%
47.8%
th
5 Grade
47.6%
44.1%
6th Grade
35.5%
35.7%
7 Grade
45.3%
44.7%
8th Grade
39.6%
38.1%
35.5%
34.6%
10 Grade
27.3%
27.1%
11th Grade
24.3%
23.8%
12 Grade
31.7%
24.9%
TOTAL AVERAGE
37.9%
36.5%
4 Grade
th
th
9 Grade
th
th
Science SAGE
Percentage of Proficient Students
2014
Grade
Jordan
Utah
th
46.0%
43.5%
th
5 Grade
45.0%
46.1%
6th Grade
4 Grade
43.6%
46.1%
th
47.4%
43.1%
th
8 Grade
50.8%
46.7%
9th Grade
53.7%
46.8%
10 Grade
35.0%
37.5%
11th Grade
38.2%
39.9%
12 Grade
48.6%
50.8%
TOTAL AVERAGE
45.4%
44.5%
7 Grade
th
th
Jordan School District Budget for the Year Ending June 30, 2016
149
AMERICAN COLLEGE TEST (ACT) and ADVANCED PLACEMENT TESTS (AP)
Students voluntarily take a variety of tests which measure academic performance against a
national standard. The tests reported below include the American College Test (ACT) for
college/university entrance and Advanced Placement Tests (AP) for college credit. These tests are
considered voluntary. Students are required to pay for optional testing and there is no direct impact
on the budget.
American College Test (ACT)
(maximum 36 points)
For the class of 2014, 3,364 ACT tests were administered to Jordan students. This was an
decrease of 18 over the 2013 administration. While Jordan’s scores have historically been higher
than national averages, the 2012, 2013, and 2014 results are slightly lower and this may be
explained by the increase in the number of students participating in the ACT. A graph illustrating the
2014 average ACT scores and the percentage of students meeting college readiness benchmarks is
provided below, followed by a chart showing a five-year trend.
Average ACT Scores
36.0
30.0
24.0
19.8 20.0 20.3
20.9
19.6 20.3
20.9 21.3 21.3
20.3 20.8 21.0
20.4 20.9 20.8
18.0
Jordan
Utah
12.0
Nation
6.0
0.0
English
Math
Reading
Science
Composite
Percentage of Students Meeting College Readiness Benchmarks
100%
80%
63% 63% 64%
60%
33%
40%
39%
43%
44%
40% 43%
32%
Jordan
36% 37%
21%
25% 26%
20%
Utah
Nation
0%
English
Math
Reading
Science
Meeting All Four
A benchmark score is the minimum score needed on an ACT subject-area test to indicate a
50% chance of obtaining a B or higher or about a 75% chance of obtaining a C or higher in the
corresponding credit-bearing college course.
150
Jordan School District Budget for the Year Ending June 30, 2016
Average ACT Scores
Five-Year Trend
Number of Students Tested
Year Jordan
Utah
Nation
English
Jordan
Utah
Math
Nation Jordan
Utah
Reading
Nation Jordan
Utah
Science
Nation Jordan
Utah
Composite
Nation Jordan
Utah
Nation
2010 1,951
24,824 1,568,835
21.4
21.4
20.5
20.9
21.1
21.0
22.6
22.5
21.3
21.9
21.7
20.9
21.8
21.8
21.0
2011 2,065
25,161 1,623,112
21.3
21.4
20.6
21.1
21.2
21.0
22.4
22.3
21.3
21.8
21.7
20.9
21.8
21.8
21.1
2012 3,237
32,835 1,666,017
19.4
20.0
20.5
19.6
20.3
21.1
20.5
21.3
21.3
20.3
20.8
20.9
20.1
20.7
21.1
2013 3,382
34,514 1,799,243
19.8
19.9
20.2
19.6
20.2
20.9
20.8
21.3
21.1
20.5
20.8
20.7
20.3
20.7
20.9
2014 3,364
35,074 1,845,787
19.8
20.0
20.3
19.6
20.3
20.9
20.9
21.3
21.3
20.4
20.9
20.8
20.3
20.8
21.0
Advanced Placement (AP)
The Advanced Placement Program® (AP) provides opportunities for motivated and prepared
students to experience college-level courses while in high school, thereby fostering critical thinking
and college persistence and success. Presented below is a five-year history of AP test results.
Passing an AP test means the student scored a 3, 4 or 5 on the test, thus earning college credit.
School Year
AP subjects tested
Number of students taking exams
Number of AP students with at least one
score of 3+
JSD % of AP students with at least one
score of 3+
Utah % of AP students with at least one
score of 3+
Global % of AP students with at least one
score of 3+
2009-10
2010-11
2011-12
2012-13
2013-14
24
26
30
28
30
1,098
1,142
1,638
1,791
1,801
752
777
1,151
1,259
1,282
68.5%
68.8%
70.3%
70.3%
71.2%
68.0%
68.5%
69.4%
68.1%
68.4%
60.2%
60.2%
61.5%
60.8%
61.3%
Jordan School District Budget for the Year Ending June 30, 2016
151
GRADUATION AND DROP-OUT RATES
Due to new federal guidelines, the Utah State Office of Education recently changed the way
it calculates drop-out rates. In the past, the reporting of students as drop-outs was based on a
known drop-out status and the rate stayed fairly constant between 2 and 2.7 percent. Under the
new reporting guidelines, a student is considered a drop-out unless known otherwise. Therefore,
the District’s drop-out rates are significantly higher than previously reported.
Under the new reporting methodology, students are essentially combined into age groups of
when they are expected to graduate together. If a student graduates by October 1 following when
his/her age group would typically graduate, he/she is reported as a graduate.
If a student does not graduate by October 1 following when his/her age group would typically
graduate, the student is reported as an “other completer.” Circumstances that would lead to a
student being designated an “other completer” may include:
 The student is a special education student.
 The student enrolls in a General Education Development (GED) program.
 The student transfers to a college or trade school without receiving a high school
diploma.
However, the high school must obtain official record of these circumstances and correctly report it in
the electronic student file for these students to not be counted as a drop-out.
If a student’s status is unknown for any reason, they are reported as a drop-out. Reasons this
may occur include:
 A student who moves out of state but the receiving school does not officially request the
student’s academic record, is deemed a drop-out.
 A student who elects to attend a college or a trade school early but does not clear this
with his/her high school, is deemed a drop-out.
 A student who moves within the state but the receiving school indicates they moved
from out-of-state, is deemed a drop-out.
 A student who elects to obtain a GED or attend a private school or an adult high school
but does not clear this with their high school, is deemed a drop-out.
 A student who is home-schooled but the high school never receives the home-school
affidavit, is deemed a drop-out.
 Even if official notification is received at the high school, if the high school does not
indicate in the student’s official electronic file the actual status, the student is deemed a
drop-out.
 A student who stops coming to school is deemed a drop-out.
The drop-out rates reported on the following chart are falling, mostly due to better electronic
tracking of students’ status.
152
Jordan School District Budget for the Year Ending June 30, 2016
Five-Year History of Graduation, Other Completer, and Drop-out Rates
90.00%
82.46%
79.57%
84.11%
84.66%
78.81%
80.00%
75.30%
70.00%
60.00%
50.00%
Graduate
Other Completer
Drop‐out
40.00%
30.00%
23.04%
20.00%
19.12%
16.26%
15.96%
15.09%
14.12%
10.00%
4.17%
1.66%
2.07%
1.58%
0.80%
1.22%
2009‐10
2010‐11
2011‐12
2012‐13
2014‐15
0.00%
2008‐09
OBSERVATIONS
Credit for the quality of education provided in Jordan District schools goes to a progressive
Board of Education which vigorously advocates for students. Credit also goes to teachers who are
professionally trained in their subject matter and who genuinely care about students. The efforts of
school and district administrators who are excellent instructional leaders and competent business
managers should also be recognized. Finally, credit must be given to those outstanding parents
who send their children to school each day well-prepared to learn.
Jordan School District Budget for the Year Ending June 30, 2016
153
IX. COMPARISON OF WASATCH FRONT DISTRICTS
The following chart provides useful information for comparing Jordan School District with
other school districts along the Wasatch Front.
Comparison of Large School Districts along the Wasatch Front
Based on Fiscal Year 2013-14
Alpine
Canyons
Davis
Granite
72,299
33,636
68,505
67,949
NR, Aa1, NR
AAA, Aaa, NR
NR, Aa2, NR
AAA, Aa1, NR
0.008699
0.008111
0.008710
0.006994
$ 15,465,599,534
$ 15,174,739,301
$ 16,535,431,725
$ 20,713,776,496
Adjusted Assessed Value / Student
$
213,912
$
451,146
$
241,376
$
304,843
Estimated Tax Yield / Student
$
1,861
$
3,659
$
2,102
$
2,132
$
36,078,565
$
30,340,096
$
40,769,820
$
40,497,996
$
499
$
902
$
595
$
596
$
286,021,243
$
136,863,787
$
277,719,380
$
299,041,028
3,956
$
4,069
$
4,054
$
Students
1
Bond Rating (Fitch, Moody's, S&P)
Tax Rate
3
3
Adjusted Assessed Value
Administration Costs
1
4
Administration / Student
Administration % of Overall Costs
Instructional Costs
4
8.26%
4
Instruction / Student
$
Instruction % of Overall Costs
4
12.78%
65.49%
1
Overall Costs / Student
9.38%
57.64%
8.64%
63.86%
4,401
63.79%
$
6,041
$
7,059
$
6,348
$
6,899
$
72,824
$
66,058
$
74,971
$
69,525
Total Long-term Debt
$
450,654,747
$
305,983,167
$
435,294,010
$
237,000,165
Debt / Student
$
6,233
$
9,097
$
6,354
$
3,488
Avg. Educator Total Compensation
1
1
Avg. Elem Class Size
1
Avg. Secondary Class Size
Student-Teacher Ratio
1
1
27.43
23.57
25.29
25.14
33.46
32.86
31.67
41.91
23.05
22.71
23.88
22.02
Sources:
1 - Utah State Office of Education Website - Superintendent's Annual Report 2013-14
2 - Fitch, Moody's, and S&P (NR = no rating)
3 - Utah State Tax Commission Property Tax Division
4 - Utah State Office of Education Website - Annual Financial Reports Summary 2013-2014
For purposes of this schedule, the definition of "Administration" is School Administration, plus
District Administration, plus Business or Central Services which includes secretaries, clerks,
human resources, payroll, purchasing, accounting, communications, and computer systems.
5 - The State Wide average tax rate was calculated by multiplying each district's tax rate (reported by
the State Tax Commission) by each district's adjusted assessed valuation (reported by Utah State
Office of Education), adding the entire state, and dividing by the State Wide total Adjusted
Assessed Value (reported by Utah State Office of Education).
154
Jordan School District Budget for the Year Ending June 30, 2016
Jordan
Nebo
Salt Lake
Districts Only
State Wide
Charter Schools
With Charters
State Wide
52,847
31,120
23,965
556,840
54,900
622,153
AAA, Aaa, NR
AA, Aa2, NR
AAA, Aaa, NR
na
0.007132
0.009526
0.006651
0.007124
$ 13,512,823,280
$
5,871,060,604
$
$
188,659
255,697
na
6
na
na
na
$ 17,423,635,789
$ 191,868,463,676
na
$
$
na
c
na
c
727,045
344,567
1,824
$
1,797
$
4,836
$
2,455
$
31,377,513
$
20,539,941
$
15,255,721
$
365,641,101
$
594
$
660
$
637
$
657
$
10.32%
c
c
$
$
na
na
10.52%
7.35%
9.68%
na
52,208,651
$
951
$
17.10%
417,849,752
672
10.07%
$
184,974,230
$
108,817,968
$
118,264,801
$
2,305,895,588
$
195,510,561
$
2,501,406,149
$
3,500
$
3,497
$
4,935
$
4,141
$
3,561
$
4,021
60.85%
$
5,752
55.72%
$
6,275
56.98%
$
8,660
61.06%
$
6,782
64.03%
$
5,562
60.26%
$
6,672
$
69,182
$
66,716
$
83,979
$
74,028
$
52,051
$
na
$
93,538,103
$
250,833,337
$
94,954,854
$
3,242,916,818
$
620,656,317
$
3,863,573,135
$
1,770
$
8,060
$
3,962
$
5,824
$
11,305
$
6,210
24.14
25.14
25.93
23.86
25.43
24.71
31.50
29.53
29.31
26.88
22.19
29.69
23.54
23.53
20.78
22.20
21.15
22.1
Comparing charter schools to school districts is not a straight "apples-to-apples" comparison. For example:
a Charter schools are not mandated to have the same breadth of services as school districts such as:
pre-schools, adult education, focused special education, school lunch, busing, sports, CTE programs,
community centers, etc., and are not required to participate in the state's retirement plan.
b Charter schools tend to focus on one particular academic area or age group.
c Charter schools do not have taxing authority and therefore receive no property taxes. However, charter
schools, receive "Local Replacement" funds which makes-up the average amount they would have received
in property taxes, if they were a school district. In FY14, Jordan School District was required to send the
state $1,708,284 of property tax dollars, which are taxed under the school district's name, to fund charter
schools. Charter schools received an average of $5,814 per student from state income tax and local
district property tax sources.
d The cost to educate each student varies depending on the needs of each student. Students needing extra
services (bus services, school lunch, focused special education, etc.) tend to stay with school districts.
Jordan School District Budget for the Year Ending June 30, 2016
155
CHARTER SCHOOL FUNDING AND ITS EFFECT ON THE DISTRICT
Charter schools are public schools which receive funding from the State of Utah. Charter
schools do not have taxing authority and therefore receive no direct property taxes. However,
charter schools very much effect the funding and taxing of Jordan School District in five significant
ways.
Basic Program Levy and the State WPU
Both charter schools and Jordan School District are guaranteed a base level of state funding
through the Weighted Pupil Unit (WPU) and the WPU value called the Basic School Programs. To
help fund the Basic School Programs, school districts are required by the State Legislature to levy a
property tax called the Basic Program Levy. The Legislature then combines proceeds from this levy
with state income tax dollars to arrive at the Basic School Programs (i.e. WPU) funding. Since
school districts have the tax proceeds from the Basic Program Levy, the State only sends the District
the additional amount needed, from income tax dollars, to equal the formula’s funding. Since charter
schools do not have proceeds from the Basic Program Levy, all of their Basic School Programs
funding comes from income taxes.
As a result of this funding structure, some charter school advocates argue charter schools
cost less since they do not levy the mandated property tax. Conversely, some school district
advocates argue school districts cost less since they receive less state funds. Both are incorrect
and paint half of the picture. The fact is both income taxes and property taxes used for the Basic
School Programs (i.e. WPU) are pooled and distributed proportionately based on enrollment. As
charter schools represent approximately 10% of the state’s enrollment, 10% of both the income tax
dollars and the Basic Program Levy property taxes are given to charter schools while 90% is
provided to school districts. To say charter schools receive 15% of income tax dollars and school
districts receive 100% of property tax dollars is not a fair representation of either educational system.
Every taxpayer is partially funding both educational systems. For fiscal year 2015-16, 10% of the
Basic Program Levy is $2.6 million for Jordan School District.
For true transparency in this area, the Basic Program Levy should be relabeled on property
tax notices as State School Programs. Instead, often it is labeled with the school district’s name.
For the 2015 tax year, the State increased the Basic Rate to 0.001764, a 24% increase from the
prior year.
Charter School WPU Funding
The Basic School Programs are funded on Weighted Pupil Units (WPU). School districts
receive their funding based on a student’s actual enrollment throughout the school year. So, if a
student is enrolled for sixty days, the district is funded for sixty days. Whereas, charter schools
receive their entire-year funding based on their October 1st enrollment of each year. Even if the
charter student leaves the school after October 1st, the charter school receives full-year funding for
that student. This results in an inequity on WPU funding between charter and district schools. For
true transparency in state funding, charter schools and school districts should have their WPUs
calculated the same way.
Charter Local Replacement Funding
Charter schools do not have taxing authority. Therefore, without state intervention, they
would receive less funding than school districts. As a result, the state created Local Replacement
funding for charter schools. The Local Replacement program is designed to provide charter schools
156
Jordan School District Budget for the Year Ending June 30, 2016
the funds they would have received if they had the same taxing authority as their geographic school
district. The state pays the majority of these costs out of income tax dollars and requires school
districts to pay the rest. This is accomplished by the state withholding some of its Basic School
Program (i.e. WPU) funds from the school district and directing them to the charter schools instead.
In order to make up the loss of the formerly guaranteed Basic School Programs funds, school
districts increase their property taxes which in turn increases the amount sent to charter schools for
Local Replacement. For 2015-16, the District estimates $3 million of its funding will be sent to
charter schools for Local Replacement funding.
For true transparency in this area, and as many school districts and charter schools have
repeatedly proposed, property tax notices need to have a Charter School Local Replacement Tax
line so taxpayers know these taxes are not going to the school district but rather to a charter school.
Instead, it is combined under the school district’s name with school district taxes.
Cost of Educational Programs and Services
Each student costs a different amount based on the level of services the student requires.
Charter schools are not mandated to provide the same breadth of services as school
districts, such as: pre-schools, adult education, focused special education, school lunch, busing,
sports, CTE programs, community centers, etc. Consequently, students needing these services
tend to stay with school districts.
While the state provides some funding for these extra services, they do not cover all the
costs. For example, school districts are required to provide transportation to and from school for
every student living outside a specified distance from their school. The state reimburses Jordan
School District roughly 55% of those costs. The other 45% of those costs are paid from a local
property tax, the Board Local Levy. However, the Board Local Levy is part of the calculation for
charter schools Local Replacement funding. Therefore, the school district must levy taxes to fulfill a
state mandate which in turn increases funding for charter schools which don’t have the same
mandate.
Additionally, charter schools are not required to participate in the state’s retirement plan,
which for 2015-16 adds 23.69% to the cost of every full-time employee. Although costly,
participation in the state retirement plan is a valued employee benefit and recruiting enticement.
As a result of the above, making comparisons between charter school costs and school
district costs is problematic at best.
Charter School Expansion
In particular for the 2014-15 and 2015-16 school years, the opening and expansion of
several charter schools has alleviated the pressure on overcrowded schools in Jordan School
District. What is unknown is how many of those students will remain at charter schools throughout
the year or into the future. Therefore, planning for enrollment changes and school boundaries
becomes more difficult. Unlike charter schools that can cap the number of students they accept
each year, school districts must accept all students.
The funds charter schools use to pay for their facilities come from income tax revenue. The
type and transparency of the tax is the difference between a charter school facility and a school
district facility.
Jordan School District Budget for the Year Ending June 30, 2016
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Jordan School District Budget for the Year Ending June 30, 2016
X. GLOSSARY
Accounting System – The total structure of records and procedures which discover, record,
classify, and report information on the financial position and operations of a school district
or any of its funds, balanced account groups and organizational components.
Accrual Basis – The basis of accounting under which revenues are recorded in the accounting
period in which they are earned and become measurable and expenses are recorded in
the period incurred, if measurable, notwithstanding that the receipt of the revenue or the
payment of the expense may take place, in whole or in part, in another accounting period.
(The accrual basis of accounting is appropriate for proprietary funds and non-expendable
trust funds.)
Accrued Expenses – Expenses incurred during the current accounting period but which are not
paid until a subsequent accounting period.
Accrued Revenue – Revenue measurable and available or earned during the current
accounting period but which is not collected until a subsequent accounting period.
ADM (Average Daily Membership) – The average number of students in membership for a
180-day school year. Each student who remains in membership for 180 days equals one
ADM.
Allocation – An amount (usually money or staff) designated for a specific purpose or program.
Amortization – The gradual repayment of a loan in equal installments which include portions of
interest and principal amounts; the apportionment of the cost of an intangible asset as an
operational cost over the asset’s estimated useful life.
Appropriation – An authorization granted by a legislative body to make expenditures and to
incur obligations for specific purposes. Note: An appropriation is usually limited in both
the amount and time when it may be expended.
Assessed Valuation – An estimate of the dollar value of property within a political division upon
which taxes may be assessed.
Asset – A probable future economic benefit obtained or controlled by a particular entity as a
result of past transactions or events.
Attendance Rate – The average daily student attendance expressed as a percent.
Balanced Budget – A budget in which estimated revenues and other funds available (including
Beginning Fund Balance) equal or exceed planned expenditures.
Basic School Program – The fundamental services which comprise the educational program
for students in grades kindergarten through twelve.
Board of Education – The governing body of a school district comprised of elected
representatives. The Jordan School District Board of Education (the Board) consists of
seven members elected for four-year terms. The Board elects officers from within its own
membership. The Board appoints a superintendent and business administrator as the
Jordan School District Budget for the Year Ending June 30, 2016
159
District’s chief executives to prescribe rules and regulations necessary and proper for the
effective and efficient administration of the District’s day-to-day operations.
Bond – A written promise (generally under seal) to pay a specified sum of money (the face
value) at a fixed time in the future (payable periodically). The difference between a note
and a bond is that the latter usually runs for a longer period of time and requires greater
legal formality.
Budget – A plan of financial operation consisting of an estimate of proposed expenditures for a
given period and the proposed means to finance them.
Business Administration – The function classification assigned to those activities which deal
with the financial operations and obligations of the district. These activities include
accounting, budgeting, internal auditing, payroll, and purchasing. When combined with
the Personnel, Planning, and Data Processing function classification it is referred to as
Central Services.
Capital Equalization Aid – The funding given to high growth and low revenue districts within
the State of Utah.
Capital Expenditures/Outlay – Expenditures which result in the acquisition of or addition to
fixed assets.
Career and Technical Education – Career exploration, guidance, technical skill and related
applied academics training to prepare students to enter technical jobs directly out of high
school, or to prepare them for further training in technical career fields. The six broad
areas of applied technology education are: agriculture, business, health sciences and
technologies, home economics, marketing, and trades and industry.
Central Services – The combination of the Business Administration and the Personnel,
Planning, and Data Processing function classifications. These activities support each of
the other instructional and supporting services programs.
Certified Tax Rate – The property tax rate that will provide the same tax revenue for the school
district as was received in the prior year, exclusive of new growth, except that the certified
tax rate for the minimum school program basic levy will be the levy set by law, and the
debt service levy will be that required to meet debt service requirements. Therefore,
increases in the basic and debt service levies do not cause a school district to exceed its
certified tax rate.
Certificated Personnel – This is a formal term for teachers or educators. These employees
are also sometimes referred to as licensed personnel.
Classified Personnel – This is a formal term for staff whose job functions are ancillary to the
direct education of students, such as bus drivers, cooks, secretaries, custodians, and
receptionists.
Consumer Price Index (CPI) – A statistical description of price levels provided by the U.S.
Department of Labor. The Index is used as a measure of cost of living and economic
inflation.
Curriculum – The ordering of the content that allows students to acquire and integrate
knowledge and skills.
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Jordan School District Budget for the Year Ending June 30, 2016
Debt – An obligation resulting from the borrowing of money or from the purchase of goods and
services. Debts of local education agencies include bonds, warrants, and notes, etc.
Debt Service – Expenditures for the retirement of debt and expenditures for interest on debt,
except principal and interest of current loans.
Deferred Revenues – Amounts for which asset recognition criteria have been met, but for
which revenue recognition criteria have not been met. Under the modified accrual basis of
accounting, such amounts are measurable but not available.
Depreciation – Expiration in the service life of fixed assets, other than wasting assets,
attributable to wear and tear, deterioration, action of the physical elements, inadequacy
and obsolescence. Depreciation is appropriate for funds accounted for on the accrual
basis.
Designated Fund Balance – A portion of fund balance which is set aside for a specific use in
future years.
Direct Writing Assessment (DWA) – A criterion-referenced test designed to assess the writing
skills of students in grades five and eight.
District Administration – The function classification assigned to those activities concerned
with establishing and administering policy in connection with operating the district. These
include the board of education, superintendency, auditor services, legal services, K-12
Feeder System Executive Directors, and their necessary secretarial support.
Drop-out Rate – An annual rate reflecting the percentage of all students enrolled in grades 7-12
who leave school during the reporting period and are not known to transfer to other public
or private schools.
Employee Benefits – Compensation, in addition to regular salary, provided to an employee.
This includes such benefits as health insurance, life insurance, long-term disability
insurance, and retirement.
Encumbrances – Obligations in the form of purchase orders, contracts, or salary commitments
which are chargeable to an appropriation and for which a part of the appropriation is
reserved. They cease to be encumbrances when paid or when the actual liability is set
up.
Enrollment – The number of pupils enrolled on October 1 within the budget year.
Enterprise Funds – Funds established to account for operations financed and operated in a
manner similar to private business enterprises. In this case the governing body intends
that the costs of providing goods or services to the general public on a continuing basis be
financed or recovered primarily through user charges.
Equipment – An equipment item is a movable or fixed unit of furniture or furnishings which
meet all of the following conditions:
 It retains its original shape and appearance with use
 It is non-expendable; that is, if the article is damaged or some of its parts are lost
or worn out, it is usually more feasible to repair it rather than replace it with an
entirely new unit
Jordan School District Budget for the Year Ending June 30, 2016
161


It represents an investment of money which makes it feasible and advisable to
capitalize the item
It does not lose its identity through incorporation into a different or more complex
unit or substance. (Example: A musical instrument, a machine, an apparatus, or a
set of articles.)
Expenditure – Decreases in net financial resources. Expenditures include current operating
expenses requiring the present or future use of net current assets, debt service and capital
outlays, and intergovernmental grants, entitlements and shared revenues.
Fair Market Value – The amount at which property would change hands between a willing
buyer and a willing seller, neither being under any compulsion to buy or sell and both
having a reasonable knowledge of the relevant facts, and includes the adjustment for any
intangible values. For purposes of taxation, “fair market value” shall be determined using
the current zoning laws applicable to the property in question, except in cases where there
is a reasonable probability of a change in the zoning laws affecting that property in the tax
year in question and the change would have an appreciable influence upon the value.
Fee-in-lieu Property – Any of the following personal property: motor vehicles, watercraft,
recreational vehicles, and all other tangible personal property required to be registered
with the State before it is used on a public highway, on a public waterway, on public land,
or in the air.
Fiduciary Funds – Funds used to report assets held in a trustee or agency capacity for others
and which, therefore, cannot be used to support the government’s own programs.
Fiscal Year – A 12-month period to which the annual operating budget applies and at the end of
which a government determines its financial position and the results of its operations.
Jordan School District’s fiscal year begins on July 1 and ends on June 30.
Fixed Assets – Land, buildings, machinery, furniture, and other equipment which the school
system intends to hold or continue in use over a long period of time. "Fixed" denotes
probability or intent to continue use or possession, and does not indicate immobility of an
asset.
FTE (Full-Time Equivalent) – An employee hired to fill a normal contract day is equivalent to
one FTE (e.g., a classroom teacher that teaches a full day for the full school year equals
one FTE).
Function – This dimension of the accounting code designates the purpose of an expenditure.
The activities of the school district are classified into broad areas or functions as follows:
Instruction, support services, community services, facilities acquisition, construction, etc.
Fund – A fund is an independent fiscal accounting entity. The operations of each fund are
accounted for by providing a separate set of self-balancing accounts which comprise its
assets, liabilities, fund balance, revenue, and expenditures.
Fund Balance – The excess assets of a fund over its liabilities and reserves. During the fiscal
year prior to closing, it represents the excess of the fund's assets and estimated revenues
for the period over its liabilities, reserves, and appropriations for the period.
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Jordan School District Budget for the Year Ending June 30, 2016
GAAP (Generally Accepted Accounting Principles) – Uniform minimum standards and
guidelines for financial accounting and reporting. They govern the form and content of the
financial statements of an entity.
GASB (Governmental Accounting Standards Board) – The authoritative accounting and
financial reporting standard-setting body for government entities.
General Fund – The governmental fund used by the district to account for all financial
resources applicable to the general operations of the district which are not restricted or
designated as to use by outside sources and which are not required to be accounted for in
another fund. Also known as the maintenance and operation fund.
Governmental Funds – Funds used to account for the acquisition, use and balances of
expendable financial resources and the related current liabilities, except those accounted
for in proprietary funds and fiduciary funds. In essence, these funds are accounting
segregation of financial resources. The general fund, special revenue funds, capital
projects fund, and debt service fund are classified as Governmental Fund Types.
Generally speaking, these are the funds used to account for tax-supported activities.
Graduation Rate – Number of students who completed locally defined requirements for
graduation from high school, expressed as a percent. The rate is a cumulative or
longitudinal rate that calculates the number of students who actually graduate as a percent
of those who were in membership and could have graduated over a four-year period.
Increment – An enlargement in salary provided for experience. Also referred to as a step
increase. The number of salary increments available varies according to job classification.
Incremental Tax Fund – The Special Revenue Fund used by the District to account for the
property tax revenues which flow through the District to other governmental agencies.
Indirect Costs – Those elements of costs necessary in the production of a good or service
which are not directly traceable to the product or service (e.g. utilities, central services,
property services).
Instruction – Activities dealing directly with the interaction between teachers and students.
Teaching may be provided for pupils in a school classroom, in another location such as
home or hospital, and in other learning situations such as those involving other medium
such as television, radio, telephone, and correspondence. Included in this classification
are the activities of aides or assistants who assist in the instructional process.
Instructional Staff Support Services – The function classification assigned to those activities
associated with assisting the instructional staff with the content and process of providing
learning experiences for pupils. These activities include in-service, curriculum
development, libraries and media centers.
Inter-fund Transfer – Money that is taken from one fund and added to another fund. Inter-fund
transfers are not receipts or expenditures of the District.
Internal Service Funds – Funds used to account for the financing of goods or services
provided by one department or agency to other departments or agencies of a government,
or to other governments, on a cost-reimbursement basis.
Jordan School District Budget for the Year Ending June 30, 2016
163
Inventory – A detailed list or record showing quantities, descriptions and values. Frequently
the units of measure and unit prices of property on hand at a given time, and the cost of
supplies and equipment on hand not yet distributed to requisitioning units are also listed.
Lane – A designation on the salary schedule stipulating beginning and maximum salaries
according to the amount of professional training received. The Jordan District teacher
salary schedule has six lanes. Employees are paid from the salary lane which reflects the
number of university credits and district in-service credits earned.
Lane Change – An enlargement in salary provided for successful completion of additional
professional training.
Liabilities – Probable future sacrifices of economic benefits, arising from present obligations of
a particular entity to transfer assets or provide services to other entities in the future as a
result of past transactions or events.
Location – Group activities and operations that take place at a specific site or area, such as an
elementary school.
Magnet School – A magnet school is one which functions in the traditional school setting, but
with an emphasis on a few target areas of instruction to best prepare students for the
future.
Major Fund – Governmental fund or enterprise fund reported as a separate column in the basic
fund financial statements and subject to a separate opinion in the independent auditor’s
report.
Membership – Number of students officially enrolled.
Minimum School Finance Act – Utah Code 53A-17A – Under the Act, each district in the State
is guaranteed a dollar amount per WPU to fund the Minimum School Program. The
purpose of the Act is to meet the constitutional mandate that all children are entitled to
reasonable equal educational opportunities. The source of funds is the State income tax.
Minimum School Program – The educational programs funded by the Minimum School
Finance Act which currently includes restricted and unrestricted funding. The unrestricted
funding is provided primarily based upon ADM of students enrolled in kindergarten through
grade twelve. Restricted funding is provided for specific programs such as Special
Education, Career and Technical Education, Youth-in-Custody, Adult Education, and
Class Size Reduction.
Modified Accrual Basis – The basis of accounting under which revenues are recorded in the
accounting period in which they become available and measurable and expenditures are
recorded in the accounting period in which the liability is incurred, if measurable,
notwithstanding that the receipt of the revenue or the payment of the expenditure may
take place, in whole or in part, in another accounting period. (Note, however, that
governmental fund expenditures for unmatured interest on general long-term debt should
be recorded when due. The modified accrual basis of accounting is appropriate for
governmental funds and expendable trust funds.)
No Child Left Behind (NCLB) – A federal law tying federal funds to schools that are labeled as
“Meeting Adequate Yearly Progress” and giving financial and operational sanctions
against schools labeled as “Not Meeting Adequate Yearly Progress.”
164
Jordan School District Budget for the Year Ending June 30, 2016
Non-Instruction – The activities concerned with providing non-instructional services to
students, staff or the community including community and adult education.
Non K-12 Fund – The special revenue fund used by the district to account for the costs of
programs that are not part of the basic educational program of kindergarten through grade
twelve.
Non Major Fund – Governmental or enterprise fund not reported as a separate column in the
basic fund financial statements and not subject to a separate opinion in the independent
auditor’s report.
Nutrition Services Fund – The special revenue fund used by the district to account for the food
services activities of the district as required by state and federal law.
Pedagogy – The art or science of being a teacher; generally refers to strategies or styles of
instruction.
Object – The accounting classification assigned to expenditures to denote the type of item or
service being purchased rather than to the purpose for which the expenditure was
purchased (e.g. salaries, benefits, supplies, textbooks, etc.)
Operating Fund – A fund used in the day-to-day activities of the district.
Operation and Maintenance of Plant – The function classification assigned to those activities
concerned with keeping the physical plant open, comfortable, and safe. These activities
include maintenance, custodians, utilities, grounds, equipment and vehicle services, and
property insurance.
Organizational Unit – A group of related tasks, responsibilities or services identified by a
function number and administered as a unit.
Other Post-employment Benefits – Payments or services given to retirees other than pension
benefits (e.g. healthcare).
Pension Benefits – Payments to retirees provided through a defined benefit pension plan to
plan members.
Personnel, Planning, and Data Processing – The function classification assigned to the
activities associated with accurately collecting and reporting employee and student
information as well properly staffing the district, projecting the need for future school
facilities, and assisting schools and district departments with electronic data needs.
Precinct – A political division of the school district with distinct boundaries established for
election purposes. Jordan District includes seven precincts. The voters in each precinct
elect one representative to the Board of Education.
Program – Group activities, operations, or organizational units directed to attaining specific
purposes or objectives.
Property – Any property which is subjected to assessment and taxation according to its value,
but does not include moneys, credits, bonds, stocks, representative property, franchises,
goodwill, copyrights, patents, or other intangibles.
Jordan School District Budget for the Year Ending June 30, 2016
165
Proprietary Fund Types – The classification of funds used to account for a government’s
ongoing organizations and activities that are similar to those often found in the private
sector. Enterprise funds and internal service funds are classified as Proprietary Fund
Types.
Purchased Services – Amounts paid for personal services rendered by personnel who are not
on the payroll of the school district and other services, which the district may purchase.
Reserve – An account which records a portion of the fund balance which must be segregated
for some future use and which is, therefore, not available for further appropriation or
expenditure. A Reserve for Inventories equal in amount to the Inventory of Supplies on
the balance sheet of a General Fund is an example of such a reserve. Such a reserve is
permissible at the option of the district.
Residential Property – Any property used for residential purposes as a primary residence. It
does not include property used for transient residential use or condominiums used in
rental pools.
Restricted Assets – Monies or other resources, the use of which is restricted by legal or
contractual requirements.
Retained Earnings – Any equity account reflecting the accumulated earnings of proprietary
fund types.
Revenues – Increases in the net current assets of a governmental fund type from other than
expenditure refunds, residual equity transfers, general long-term debt proceeds and
operating transfers in.
Salary Schedule – A list setting forth the salaries to be paid in increments (years of experience)
and lanes (professional training completed). Jordan District maintains separate salary
schedules for teachers, classified employees, and administrators.
School – An institution where instruction is provided.
School Administration – The function classification assigned to those activities concerned with
overall administrative responsibility for a single school or a group of schools. These
include principals, assistant principals, and secretarial help.
Self-Insurance – A term used to describe the retention by an entity of a risk of loss arising out
of ownership or from some other cause, instead of transferring that risk to an independent
third party through the purchase of an insurance policy.
Special Purpose Optional Programs – These are part of the state funded basic school
program where the local school board can emphasize particular state approved programs
over others as local needs change.
Special Revenue Fund – A fund used to account for the proceeds of specific revenue sources
(other than expendable trusts or major capital projects) that are legally restricted to
expenditures for specified purposes.
Step Increase – A salary enlargement based on years of experience. Also known as an
increment.
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Jordan School District Budget for the Year Ending June 30, 2016
Student Activities Fund – A fund used to account for the monies specifically charged or
received for a particular school’s student related activities and fees.
Student Support Services – The function classification assigned to those activities which are
designed to assess and improve the well-being of students and to supplement the
teaching process. These include guidance counselors, attendance personnel,
psychologists, social workers, health service workers, and the attendant office personnel
who assist with the delivery of these services.
Student Transportation – The function classification assigned to those activities concerned
with the conveyance of students to and from school, as provided by State law. These
include the transportation director, route and transportation coordinators, the attendant
secretarial help, bus drivers, bus maintenance and other bus operations.
Support Services – The function classification assigned to those services which provide
administrative technical, personal and logistical support to facilitate and enhance
instruction. Subcategories of support services include students, instructional staff, school
administration, district administration, business services, operation and maintenance of
plant, student transportation, and personnel, planning and data processing.
Supplies – A supply item is any article or material which meets any one or more of the following
conditions:
 It is consumed in use
 It loses its original shape or appearance with use
 It is expendable; that is, if the article is damaged or some of its parts are lost or
worn out, it is usually more feasible to replace it with an entirely new unit rather
than repair it
 It is an inexpensive item, having characteristics of equipment whose small unit
cost makes it inadvisable to capitalize the item
 It loses its identity through incorporation into a different or more complex unit or
substance
Supplies and Materials – Supplies and materials include textbooks, library books, and other
instructional materials, office supplies, building maintenance parts, gasoline, tires, and
custodial supplies. With the exception of some unique areas such as maintenance
supplies and transportation-related expenses, most materials are established in relation to
the student population.
Taxes – Compulsory charges levied by a governmental unit for the purpose of financing
services performed for the common benefit. The term includes licenses and permits. It
does not include special assessments.
Tax Rate – A rate of levy on each dollar of taxable value of taxable property except fee-in-lieu
properties.
Taxable Value – The fair market value less any applicable reduction allowed for residential
property.
Teacher/Pupil Ratio – The average number of students required to hire one teacher. Actual
class sizes may vary widely according to subject, enrollment patterns, and other factors.
Jordan School District Budget for the Year Ending June 30, 2016
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Tort Liability – A budget fund to administer funding designated for premiums on property and
liability insurance.
Truth-in-Taxation – The section of the law which governs the adoption of property tax rates. A
stipulation of the law requires an entity to advertise and hold a public hearing if it intends
to exceed the certified tax rate.
Undesignated Fund Balance – The portion of fund balance that is not set aside for future
commitments.
Undistributed Reserve – The portion of the fund balance which is set aside for future
contingencies. This reserve may not be used in negotiation or settlement of contract
salaries for District employees. The reserve may only be five percent of the general fund's
budgeted expenditures. Furthermore, the reserve may only be used to cover expenditures
by a written resolution adopted by a majority vote of the Board of Education setting forth
the reasons for the appropriation and then filed with the Utah State Office of Education
and the Utah State Auditor.
Uniform Fee – A tax levied on the value of fee-in-lieu property which is uniform throughout the
State.
Uniform School Fund – Monies allocated by the state legislature for operation of Utah's
education system. Funding sources include sales tax, income tax, property tax, and other
taxes earmarked for education.
Unreserved Fund Balance – Those portions of fund balance which are appropriable for
expenditure or are not legally segregated for a specific use.
Utah Basic Skills Competency Test (UBSCT) – A test mandated by the Utah State
Legislature and administered to Utah students beginning in the tenth grade. Students who
pass with a score of 160 or higher on each of the three subtests: Reading, Mathematics,
and Writing, by the end of their senior year satisfy the requirement for a Basic High School
Diploma.
Utah Core Criterion Referenced Test (CRT) – A test administered at the end of each school
year to assess how well students have mastered the standards and objectives set forth in
the State of Utah Core Curricula for language arts, mathematics, and science.
Voted or Board Leeway – With an election, a school district may levy a voted leeway up to
0.002000 per dollar of taxable value as approved by a majority of the electors in the
district. Up to the 0.002000 leeway ceiling, each school board may also levy a tax rate of
up to 0.000400 per dollar of taxable value for class size reduction. The voted or board
leeway receives state support to provide an incentive for the local districts to seek
additional funds and to add to their educational programs.
Weighted Pupil Unit (WPU) – An amount used to calculate how much state money each
school district qualifies to receive in one school year. The dollar value of the WPU is
established annually by the state legislature. The number of WPUs provided to each
school district is based on number of students enrolled, number of handicapped students,
and many other weighted factors.
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Jordan School District Budget for the Year Ending June 30, 2016