cleveland municipal school district

1

PROPOSED APPROPRIATIONSFISCAL YEAR 2012

Cleveland Municipal School District

The primary goal of the Cleveland Municipal School District is to become a premier school district in the United States of America.

2

Fiscal Year 2012 AnnualAppropriation Measure

TotalFY 2012 Carryover FY 2012

Fund Appropriation Encumbrances Appropriation001 General $ 624,561,458.44 $ 7,000,000.00 $ 631,561,458.44 002 Bond Retirement 16,811,395.00 16,811,395.00 003 Permanent Improvement 25,000,000.00 5,000,000.00 30,000,000.00 004 Building 1,391,065.00 1,391,065.00 006 Food Services 25,381,539.00 500,000.00 25,881,539.00 007 Special Trust 10,000,000.00 700,000.00 10,700,000.00 010 Classroom Facilities 242,700,000.00 55,000,000.00 297,700,000.00 018 Public School Support 600,000.00 80,000.00 680,000.00 019 Other Grant 1,400,000.00 1,400,000.00 023 Liability Self-Insurance 500,000.00 475,000.00 975,000.00 024 Employee Benefits Self-Insurance 58,600,000.00 95,000.00 58,695,000.00 034 Classroom Facilities Maintenance 2,000,000.00 302,000.00 2,302,000.00 200 Student Managed Activity 600,000.00 162,000.00 762,000.00 300 District Managed Student Activity 300,000.00 37,000.00 337,000.00 401 Auxiliary Services (NPSS) 8,100,000.00 680,000.00 8,780,000.00 416 Teacher Development 200,000.00 200,000.00 432 Management Information System 300,000.00 300,000.00 439 Public School Preschool 250,000.00 250,000.00 451 Data Communications for School Buildings 250,000.00 45,000.00 295,000.00 461 Vocational Education Enhancement 10,000.00 10,000.00 463 Alternative Schools 450,000.00 450,000.00 499 Miscellaneous State Grants 2,900,000.00 30,000.00 2,930,000.00 502 School to Work 500,000.00 9,000.00 509,000.00 504 Education Jobs 17,171,707.00 17,171,707.00 506 ARRA - Race to the Top 12,000,000.00 12,000,000.00 516 Idea, Part B Special Education 20,000,000.00 450,000.00 20,450,000.00 524 Vocational Education 4,200,000.00 130,000.00 4,330,000.00 533 Title II D Technology 1,200,000.00 7,500.00 1,207,500.00 536 Title I School Improvement Subsidy A 10,000,000.00 10,000,000.00 537 Title I School Improvement Subsidy G 10,000,000.00 10,000,000.00 551 Title III - Limited English Proficiency 1,000,000.00 1,000,000.00 571 Refugee Children School Impact Act 200,000.00 200,000.00 572 Title I - Disadvantaged Children 75,000,000.00 1,900,000.00 76,900,000.00 587 Idea Preschool Grant for the Handicapped 800,000.00 800,000.00 590 Improving Teacher Quality 10,000,000.00 10,000,000.00 599 Miscellaneous Federal Grant Fund 800,000.00 40,000.00 840,000.00

TOTAL ALL FUNDS $ 1,185,177,164.44 $ 72,642,500.00 $ 1,257,819,664.44

3

Cleveland Municipal School DistrictEnrollment Summary-CMSD

2003 2004 2005 2006 2007 2008 2009 2010 2011*

2012*

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

Enrollment

*Projected

4

Cleveland Municipal School DistrictEnrollment Summary-Charter Schools

2003 2004 2005 2006 2007 2008 2009 2010 2011*

2012*

- 2,000 4,000 6,000 8,000

10,000 12,000 14,000 16,000

Enrollment

*Projected

5

Fund Definitions

General FundsThis is the general operating fund used to account for the ordinary operations of the District. These funds represents 54.2% of all funds.

Debt Service FundThis fund is for the accounting of tax receipts for the payment of outstanding Bonds and Interest.This fund represents 1.4% of all funds.

Capital Projects FundsThese funds are used to account for acquisition, construction or repairs of major capital facilities. These funds represents 22.7% of all funds.

Internal Service FundsThese funds are for the District’s Employee Self Insurance Fund and Liability Self Insurance Fund.These funds represents 5.0% of all funds.

6

Fund Definitions

Agency FundsThese funds are used to account for the District Agency Fund and Student Managed Activity FundThese fund represents 0.0% of all funds.

Special Revenue FundsThese funds are used to account for use of money that had a specific purpose or that has special restrictions. Included are Food Service Fund, Special Trust Fund, Public School Support, Other Grant (Promise Academy), Classroom Facilities Maintenance, District Managed Student Activity, various State Grants, (such as Auxiliary Service, Post Secondary Vocational Education, Teacher Development, Management Information System, Public School Preschool, Entry Year Program, Data Communications for School Building, School Net Professional Development, Ohio Literacy Improvement, Vocational Education Enhancement, Alternative Schools, and Miscellaneous State Grants), and various Federal Grants (such as Race to the Top, Education Jobs, School To Work, IDEA-B Special Education, Vocational Education, Title II D Technology, Title I School Improvement Subsidy A & G, Title III-Limited English Proficiency, Refugee Children School Impact Act, Title I-Disadvantaged Children, IDEA Preschool Grant for the Handicapped, Improving Teacher Quality, and Miscellaneous Federal Grant Fund.These fund represents 16.7% of all funds.

7

Cleveland Municipal School DistrictAppropriation By Fund Category

Fiscal Year 2011-2012

General; 54.2%

Special Revenue;

16.7%

Debt Service; 1.4%

Capital Projects; 22.7%

Self Insurance,5.0%

8

GENERAL FUNDS


9

Specific Recommendations

Area 1. Action Savings Notes

Personnel1. Central Office –Compensation/Benefit

Reductions and Reduction in Force2. School Based Attrition – 135 employees3. School Based Layoffs – 835 employees

$ 3,850,000 $ 12,800,000 $ 46,000,000

School Based layoffs include teachers, nurses, social workers, guidance counselors, community aides, hearing officers, PCIA, educational aides, school secretaries, resource officers, and part time security officers

Non-Personnel

1. Reduce Textbooks Budget2. Reduce Central Office Non Staff Budget3. Transportation Services4. Academic Programming 5. Extracurricular Activities Reduction6. Reduce Outside Legal Fees7. Outsourcing some Support Services

$ 0 $ 1,200,000 $ 1,000,000 $ 1,400,000 $ 0 $ 500,000 TBD

Academic programming reductions include professional development expenses, student ID expansion, administrator scheduling stipends, shifting programming to RttT, etc.

Facilities1. Close 7 schools – 79 positions2. Sell Unneeded School Buildings3. Sell Administration Building (a)4. (a) Amount represents only net operational

savings

$ 2,000,000 $ 2,000,000 $ 400,000

Cost savings include principals, assistant principals, secretaries, custodial staff, internal suspension room aides, security, differentials, custodian overtime, rubbish collection, electric, gas and water and sewage

Revenue1. Gain Timely Reimbursements for Medicaid2. Improved Tax Collection3. Levy4.

Total

$ 1,500,000 TBD TBD $72,650,000

10

Cleveland Municipal School DistrictWhere the Money Comes From

FY 2011-2012

Local; 22.9%

State; 65.5%

Ed Jobs; 2.7%

Property Tax Allo-cation,6.1% Other; 2.8%

11

Cleveland Municipal School DistrictLocal Taxes- Property Tax Revenue (In Millions)

2008 2009 2010 2011* 2012* -

20.0 40.0 60.0 80.0

100.0 120.0 140.0 160.0 180.0

149.3 148.9 147.1 148.0 148.0

24.7 11.2 4.3 1.0

Real Estate Personal TangibleFiscal Year

Rev

enue

*Projected

12

Cleveland Municipal School DistrictState Foundation Revenue (In Millions)

2008 2009 2010 2011* 2012* 400.0

405.0

410.0

415.0

420.0

425.0

430.0

435.0

440.0

432.5 433.2

408.2 402.8

422.8

27.333.9

State Foundation Fiscal Stabilization FundFiscal Year

Rev

enue

*Projected

13

Cleveland Municipal School DistrictEducation Jobs Fund (In Millions)

2008 2009 2010 2011* 2012*02468

1012141618

17.2

Education Jobs FundFiscal Year

Rev

enue

*Projected

14

Cleveland Municipal School DistrictProperty Tax Allocation – State Hold Harmless Reimbursements (In Millions)

2008 2009 2010 2011* 2012* -

10.0

20.0

30.0

40.0

50.0

60.0

10.9 12.3 12.4 12.5 12.5 4.5 4.5 4.5 4.4

20.328.9

38.6 39.8

27.1

Property Tax Rollbacks Utility Tax ReimbursementsFiscal Year

Rev

enue

*Projected

15

Cleveland Municipal School DistrictOther Revenue (In Millions)

2008 2009 2010 2011* 2012* -

5.0

10.0

15.0

20.0

25.0

30.0

11.4 11.6 12.6 16.5

10.1

4.1 4.0 3.1

2.6 8.1

4.8 2.5 2.0

0.5

4.2

3.5 1.7

1.6

3.6

Other Catastrophic Aid Interest MedicaidFiscal Year

Rev

enue

*Projected

16

Including Pass-Through Excluding Pass-Through

Salaries & Ben-efits;

63.6%

Charter School Pass-

Through; 17.3%

All Other; 19.1%

Salaries &

Benefits; 84.1%

All Othe

r, 15.9%

Cleveland Municipal School DistrictWhere the Money Goes - Fiscal Year 2011-2012

17

Cleveland Municipal School DistrictSalaries (In Millions)

2008 2009 2010 2011* 2012* 275.0 285.0 295.0 305.0 315.0 325.0 335.0 345.0 355.0 365.0

353.0 360.2 359.3

312.2

289.0

SalariesFiscal Year

Expe

nditu

res

*Projected

18

Cleveland Municipal School DistrictFringe Benefits (In Millions)

2008 2009 2010 2011* 2012* -

20.0

40.0

60.0

80.0

100.0

120.0

140.0

51.4 49.5 50.2 47.9 44.7

58.1 58.5 60.7 56.7 50.5

4.5 4.2 4.4 3.7

3.6

9.5 7.9 6.6 5.3

5.3

1.9 3.6 3.5 8.5

15.3

STRS/SERS Employee Insurance Benefits Medicare Workers CompensationFiscal Year

Expe

nditu

res

*Projected

19

Cleveland Municipal School DistrictPurchased Services (In Millions)

2008 2009 2010 2011* 2012* -

20.0 40.0 60.0 80.0

100.0 120.0 140.0 160.0 180.0 200.0

14.0 13.4 15.1 14.7 14.1 8.0 9.2 9.3 8.4 10.8

57.4 70.1 63.4 61.4 65.8

92.9 96.0 98.3 106.2 110.7

Utilities Student Transportation (contract) Other Purchased ServicesFiscal Year

Expe

nditu

res

*Projected

20

Cleveland Municipal School DistrictSupplies, Textbooks, Equipment, and Other Expenditures (In Millions)

2008 2009 2010 2011* 2012* -

5.0

10.0

15.0

20.0

25.0

10.6 11.7 12.6 9.5

13.2

1.5 1.9 1.3

1.9

1.0 5.2 6.0 6.6

7.0 6.9

Supplies and Textbooks Equipment Other ExpenseFiscal Year

Expe

nditu

res

*Projected

21

Cleveland Municipal School DistrictDebt Service

2008 2009 2010 2011* 2012* -

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

97,875 97,875 97,875 97,875 97,875

1,139,126 1,139,126 1,139,126 1,139,126 1,139,126

14,356 14,356 7,158

QZAB HB-264 Notes EPA NotesFiscal Year

Expe

nditu

res

*Projected

22

Cleveland Municipal School DistrictDebt Service

Balance Balance Principal &Outstanding Outstanding Interest Due6/30/2010 Additions Deletions 6/30/2011 in FY 2012

2001 H.B. 264 Energy Conservation Notes 6,215,191$ $ 0 826,543$ 5,388,648$ 1,139,126$

QZAB Bonds:2001 QZAB - Technology Academy 5,500,000 0 0 5,500,000 47,8502001 QZAB - Arts Academy 5,750,000 0 0 5,750,000 50,0252001 QZAB - Literacy Academy 10,000,000 0 0 10,000,000 0

Total QZAB Bonds 21,250,000 0 0 21,250,000 97,875

Total Long Term Obligations 27,465,191$ $ 0 826,543$ 26,638,648$ 1,237,001$

23

Cleveland Municipal School DistrictTransfers and Advances (In Millions)

2008 2009 2010 2011* 2012* -

2.0

4.0

6.0

8.0

10.0

12.0

6.5 3.8

5.9 7.9

7.0

5.5

2.5

1.7

4.0

2.5

Transfers AdvancesFiscal Year

Expe

nditu

res

*Projected

24

Cleveland Municipal School DistrictTransfers

Food Special LiabilityService Trust Self Insurance Total

2008 5,511,000$ 944,394$ 6,455,394$ 2009 2,826,000 944,394 3,770,394 2010 5,000,000 944,394 5,944,394 2011* 6,000,000 944,394 1,000,000 7,944,394 2012* 6,000,000$ 944,394$ 6,944,394$

* Projected

25

Cleveland Municipal School DistrictGeneral Funds - FY 2011-2012

Estimated Revenues $ 645.9Estimated Expenditures 641.7Excess of Revenues over Expenditures

4.2

26

GENERAL FUNDSDEPARTMENTS


27

Cleveland Municipal School DistrictStaffing- General Funds

FY 2011 FY 2012 Increase/ % Increase/Budget Budget (Decrease) (Decrease)

Chief Executive Off icer 6.29 3.25 -3.04 -48.3%Chief of Staff 131.21 113.11 -18.10 -13.8%Chief Academic Off icer 361.60 311.60 -50.00 -13.8%Chief Operating Off icer 1,296.00 1,178.50 -117.50 -9.1%Chief Financial Off icer 46.00 36.50 -9.50 -20.7%Board Off ice 2.00 2.00 0.00 0.0%Transformation Off ice 4.00 2.00 -2.00 -50.0%Schools 3,743.00 3,042.00 -701.00 -18.7%

Total 5,590.10 4,688.96 -901.14 -16.1%

28

Cleveland Municipal School DistrictWhere the Money Goes – By Department

Fiscal Year 2011-2012

CEO; 0.1% COS; 3.2%CAO; 6.2%

COO; 15.0%

CFO; 28.3%

Board; 0.0%TMO; 0.1%

Schools Staff & Discretionary Funds, 47.1%

29

Cleveland Municipal School DistrictDepartment 1 - CEO


Staffing 6.29 3.25 (3.04) -48.3%

Salaries 623,298$ 415,713$ (207,585)$ -33.3%Fringe Benefits 215,797 169,476 (46,321) -21.5%Purchase Services 65,296 60,719 (4,577) -7.0%Materials and Supplies 25,100 16,251 (8,849) -35.3%Equipment 9,000 6,000 (3,000) -33.3%Other 4,100 4,100 0 0.0%

Total 942,591$ 672,259$ (270,332)$ -28.7%

30

Cleveland Municipal School DistrictDepartment 2 – Chief of Staff


Staff ing 131.21 113.11 (18.10) -13.8%

Salaries 14,897,031$ 13,069,631$ (1,827,400)$ -12.3%Fringe Benefits 4,254,197 4,067,243 (186,954) -4.4%Purchase Services 3,059,334 2,815,103 (244,231) -8.0%Materials and Supplies 411,952 389,765 (22,187) -5.4%Equipment 80,679 71,226 (9,453) -11.7%Other 52,904 48,996 (3,908) -7.4%

Total 22,756,097$ 20,461,964$ (2,294,133)$ -10.1%

31

Cleveland Municipal School DistrictDepartment 3 – Chief Academic Officer


Staff ing 361.60 311.60 (50.00) -13.8%

Salaries 26,400,828$ 21,431,863$ (4,968,965)$ -18.8%Fringe Benefits 9,705,174 8,686,565 (1,018,609) -10.5%Purchase Services 2,857,765 3,018,176 160,411 5.6%Materials and Supplies 3,507,962 6,188,761 2,680,799 76.4%Equipment 299,548 293,344 (6,204) -2.1%Other 141,020 134,085 (6,935) -4.9%

Total 42,912,297$ 39,752,794$ (3,159,503)$ -7.4%

32

Cleveland Municipal School DistrictDepartment 4 – Chief Operating Officer


Staff ing 1,296.00 1,178.50 (117.50) -9.1%

Salaries 45,731,313$ 42,874,926$ (2,856,387)$ -6.2%Fringe Benefits 18,204,409 16,911,039 (1,293,370) -7.1%Purchase Services 33,495,839 31,972,255 (1,523,584) -4.5%Materials and Supplies 2,611,800 2,691,898 80,098 3.1%Equipment 510,347 416,477 (93,870) -18.4%Other 1,331,894 1,342,931 11,037 0.8%

Total 101,885,602$ 96,209,526$ (5,676,076)$ -5.6%

33

Cleveland Municipal School DistrictDepartment 5 – Chief Financial Officer

FY 2011 FY 2012 Increase/ Increase/Budget Budget (Decrease) (Decrease)

Staff ing 46.00 36.50 (9.50) -20.7%

Salaries 2,618,619$ 2,287,368$ (331,251)$ -12.6%Fringe Benefits 980,566 943,995 (36,571) -3.7%Purchase Services 560,935 502,501 (58,434) -10.4%Materials and Supplies 92,200 48,462 (43,738) -47.4%Equipment 29,230 24,929 (4,301) -14.7%Other 274,419 216,506 (57,913) -21.1%

Total 4,555,969$ 4,023,761$ (532,208)$ -11.7%

34

Cleveland Municipal School DistrictDepartment 5 – Chief Financial Officer-Other Costs


Staff ing 0.00 0.00 0.00

Salaries 1,490,484$ 1,000,000$ (490,484)$ -32.9%Fringe Benefits 2,996,771 3,784,926 788,155 26.3%Purchase Services 142,004,242 156,930,000 14,925,758 10.5%Materials and Supplies 0 0 0 0.0%Equipment 0 0 0 0.0%Other 12,852,001 15,737,001 2,885,000 22.4%

Total 159,343,498$ 177,451,927$ 18,108,429$ 11.4%

35

Cleveland Municipal School DistrictDepartment 6 - Board Office


Staff ing 2.00 2.00 0.00 0.0%

Salaries 141,839$ 141,567$ (272)$ -0.2%Fringe Benefits 51,591 56,376 4,785 9.3%Purchase Services 30,122 24,122 (6,000) -19.9%Materials and Supplies 5,900 5,900 0 0.0%Equipment 0 0 0 0.0%Other 15,850 15,220 (630) -4.0%

Total 245,302$ 243,185$ (2,117)$ -0.9%

36

Cleveland Municipal School DistrictDepartment 7 – Transformation Office


Staff ing 4.00 2.00 (2.00) -50.0%

Salaries 324,217$ 260,141$ (64,076)$ -19.8%Fringe Benefits 116,772 105,843 (10,929) -9.4%Purchase Services 16,200 85,000 68,800 424.7%Materials and Supplies 19,837 13,500 (6,337) -31.9%Equipment 5,000 0 (5,000) -100.0%Other 4,000 2,000 (2,000) -50.0%

Total 486,026$ 466,484$ (19,542)$ -4.0%

37

Cleveland Municipal School DistrictDepartment 8 – Schools Staff and Discretionary Funds


Staff ing 3,743.00 3,042.00 (701.00) -18.7%

Salaries 237,018,831$ 207,535,112$ (29,483,719)$ -12.4%Fringe Benefits 86,073,281 84,798,321 (1,274,960) -1.5%Purchase Services 3,429,719 5,999,031 2,569,312 74.9%Materials and Supplies 3,600,640 3,854,575 253,935 7.1%Equipment 203,615 154,494 (49,121) -24.1%Other 96,458 109,734 13,276 13.8%

Total 330,422,544$ 302,451,267$ (27,971,277)$ -8.5%

38

DEBT SERVICE FUND


39

Cleveland Municipal School DistrictDebt Service Fund Expenditures - Fund 002

2008 2009 2010 2011* 2012*0.0 5.0

10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0

4.1 4.1 4.1 4.0 3.0 4.3 4.0 3.9

19.6

3.4

7.6 7.6 7.6

7.6

7.6

30.9 20.5

15.3

1.9

2.8

2002 Library 2002 School Imp Bond 2004 School Imp Bond 2010 School Imp Bond NoteFiscal Year

Expe

nditu

res

*Projected

40

Cleveland Municipal School DistrictDebt Service – Fund 002

Balance Balance Principal &Outstanding Outstanding Interest Due6/30/2010 Additions Deductions 6/30/2011 in FY 2012

2002 Library Refunding Bonds 6,715,000$ $ 0 3,820,000$ 2,895,000$ 2,960,138$ 2002 School Improvement Bonds 48,760,000 0 16,415,000 32,345,000 3,385,8382004 School Improvement Bonds 89,195,000 0 3,210,000 85,985,000 7,605,4192010 School Improvement Bonds 0 55,000,000 0 55,000,000 2,860,000

Total Long Term Obligations 144,670,000$ 55,000,000$ 23,445,000$ 176,225,000$ 16,811,395$

41

CAPITAL PROJECTS FUNDS


42

Capital Projects - Fund Definitions

Permanent Improvement Fund (Fund 003) This fund accounts for local funding initiatives associated with the facilities project

funded with Issue 14 proceeds. Building Fund (Fund 004)

This fund is used for the accounting of $21,250,000 of Qualified Zone Academy Bonds (QZAB’s) issued in 2001 to renovate 7 buildings.

Classroom Facilities Fund (Fund 010) This fund is used to account for the facility project. All expenditures are split

between the district (32%) and the Ohio School Facilities Commission (68%).

43

Cleveland Municipal School DistrictCapital Projects Funds – Permanent Improvement Fund (Fund 003)

2008 2009 2010 2011* 2012*0.0

5.0

10.0

15.0

20.0

25.0

30.0

6.8 10.0 13.7

18.5 27.0

Permanent Improvement

Permanent ImprovementFiscal Year

Expe

nditu

res

*Projected

44

Cleveland Municipal School DistrictCapital Projects Funds – Building Fund (Fund 004)

2008 2009 2010 2011* 2012*0.0

1.0

2.0

3.0

4.0

5.0

6.0

0.0 0.0

5.8

0.0 1.4

Building

BuildingFiscal Year

Expe

nditu

res

*Projected

45

Cleveland Municipal School DistrictCapital Projects Funds – Classroom Facilities Fund (Fund 010)

2008 2009 2010 2011* 2012*0.0

50.0

100.0

150.0

200.0

250.0

81.3 84.9 86.4 53.0

242.7

Classroom Facilities

Classroom FacilitiesFiscal Year

Expe

nditu

res

*Projected

46

Cleveland Municipal School DistrictCapital Projects Funds – Classroom Facilities Fund (Fund 010)

School Type Remaining Budget School Type Remaining Budget Almira New 14,081,359.47$ Case New 14,400,000.00$ West Side High New 21,931,444.02 Glenville New 14,400,000.00 John Marshall New 47,918,520.32 Buckeye-Woodland New 14,400,000.00 Louisa M. Alcot tRenovation 5,111,081.47 A.B. Hart Demo 789,816.00 Max Hayes New 34,445,222.33 Alexander Hamilton Demo 515,509.00 Miles New 13,176,923.61 Jesse Owens Demo 251,345.00 Orchard New 12,993,554.82 Audubon Demo 3,379,298.00 Paul Dunbar New 12,894,884.71 Empire Demo 2,083,281.00 CSA New 27,037,998.25 Gracemount Demo 361,155.00

189,590,989.00$ Henry Longfellow Demo 378,194.00 John Raper Demo 369,225.00 Joseph Landis Demo 276,521.00 Louis Pasteur Demo 378,066.00 Mt Auburn Demo 364,860.00 Robert Fulton Demo 495,206.00 Stephen Howe Demo 266,535.00

53,109,011.00$

Segment 5 Segment 6

47

INTERNAL SERVICE FUNDS


48

Internal Service - Fund Definitions

Liability Self Insurance Fund (Fund 023)The District is exposed to risk related torts: theft of, damage to and destruction of assets; errors and omissions and natural disasters. Because of the prohibitive cost of commercial insurance, the District, in 1987, established a self insurance fund to account for and finance its uninsured risks of loss and associated expenses attributed to general liability and property damage claim settlements and judgments.

Employee Benefits Self Insurance Fund (Fund 024)This fund accounts for medical and dental claims. Because of the rising costs of health insurance, the District, in July 2008, established a self insurance fund to account for and finance its health care claims associated with Medical Mutual, Aetna and Met Life.

49

Cleveland Municipal School DistrictLiability Self Insurance (Fund 023)

2008 2009 2010 2011* 2012*0.0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8

0.3 0.3

0.8

0.4 0.5

Liability Self Insurance

Liability Self InsuranceFiscal Year

Expe

nditu

res

*Projected

50

Cleveland Municipal School DistrictEmployee Benefits Self Insurance Fund – (Fund 024)

2008 2009 2010 2011* 2012*0.0

10.0

20.0

30.0

40.0

50.0

60.0

0.0

40.7 52.8 55.3 58.6

Employee Benefits Self Insurance

Employee Benefits Self InsuranceFiscal Year

Expe

nditu

res

*Projected

51

Cleveland Municipal School DistrictEmployee Benefits Self Insurance Fund – (Fund 024)

2008 2009 2010 2011* 2012*0

10

20

30

40

50

60

7.8 9.1 10.0 11.0

32.7 41.1 42.0 44.0

0.2

0.3 0.3

2.6 33.3

Aetna Medical Mutual Met-Life OtherFiscal Year

Expe

nditu

res

*Projected

52

AGENCY FUND


53

Agency - Fund Definitions

Student Managed Student Activity Funds (Fund 200) This fund is used to account for specific groups of students who conduct fund raisers

in the schools such as the Senior Class, the sixth grade class or field trips.

54

Cleveland Municipal School DistrictAgency Funds – (Fund 200)

2008 2009 2010 2011* 2012*0.0

0.2

0.4

0.6

0.8

1.0

1.2

1.0 1.1 1.0

0.6 0.6

Student Managed Student Activity

Student Managed Student ActivityFiscal Year

Expe

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*Projected

55

SPECIAL REVENUE FUNDS


56

Special Revenue FundsLocal Funds Special Trust Funds (Fund 007) Public School Support Funds (Fund

018) Other Grants Funds (Fund 019) Classroom Facilities Maintenance Fund

(Fund 034) District Managed Activity Fund (Fund

300)

State Funds Auxiliary Services (Fund 401) Teacher Development (Fund 416) Management Info System (Fund 432) Public School Preschool (Fund 439) Data Communications (Fund 451) Vocational Educational Enhancement

(Fund 461) Alternative Schools (Fund 463) Miscellaneous State Grants (Fund 499)

Federal Funds Food Service Funds (Fund 006) Job Training Partnership Act (Fund 502) ARRA – Race to the Top (Fund 506) IDEA-B Special Education (Fund 516) Carl Perkins Vocational Education Act

(Fund 524) Title II D Technology (Fund 533) Title I School Improvement Subsidy A

(Fund 536) Title I School Improvement Subsidy G

(Fund 537) Title III LEP (Fund 551) Transition for Refugee (Fund 571) Title I (Fund 572) Special Education Preschool Grant

(Fund 587) Title II-A Teacher Quality/Reduced Class

(Fund 590) Miscellaneous Federal Grants (Fund

599)

57

Cleveland Municipal School DistrictSpecial Revenue Funds-Local Funds

2008 2009 2010 2011* 2012*0.0

2.0

4.0

6.0

8.0

10.0

12.0

14.0

16.0

5.4 7.0 7.3

9.0 10.0 0.6 0.5 0.5

0.7 0.6

0.9

2.3 1.8 1.3

1.4

3.6 1.1 0.2

2.0 2.0

0.3 0.3 0.3

0.3 0.3

Special Trust Public School Support Other Grants Classroom Facilities MaintFiscal Year

Expe

nditu

res

*Projected

58

Cleveland Municipal School DistrictSpecial Revenue Funds-State Funds

2008 2009 2010 2011* 2012*0.0

2.0

4.0

6.0

8.0

10.0

12.0

14.0

7.1 7.8 7.8 7.1 8.1

0.2 0.2 0.1

0.2 0.2 0.5

0.5 0.4 0.3 0.4 1.7

1.8 3.0 3.3 3.7

Aux Services Preschool Alternative Schools OtherFiscal Year

Expe

nditu

res

*Projected

59

Cleveland Municipal School DistrictSpecial Revenue Funds-Federal Funds

2008 2009 2010 2011* 2012*0

20

40

60

80

100

120

140

160

22.3 17.8 21.0 26.7 20.0

55.8 62.8 72.8

96.0 75.0

29.2 31.3

49.3

29.2 38.7

0.6 12

Race to the Top IDEA-B Spec. Ed & Preschool Title I School Improvement OtherFiscal Year

Expe

nditu

res

*Projected

60

Cleveland Municipal School DistrictFood Service – (Fund 006)

2008 2009 2010 2011* 2012*22.5

23.0

23.5

24.0

24.5

25.0

25.5

26.0

23.7 24.6

25.1 25.9

25.0

Food Service

Food ServiceFiscal Year

Expe

nditu

res

*Projected

61

FISCAL YEAR 2012 ANNUAL BUDGETQUESTIONS AND REVIEW


cleveland municipal school district

Documents

school buildings

premier school district

public school preschool

public school support

funds represe

education jobs

idea preschool grant

b special education