2013–2014

ADOPTED BUDGET AND FINANCIAL STATEMENTS
Fiscal Year 2014 | Beginning July 1, 2013 | Ending June 30, 2014

Think. Learn. Grow.
www.dmschools.org | facebook.com/dmschools | twitter.com/dmschools
2013-2014 ADOPTED BUDGET 1

Des Moines Public Schools 901 Walnut Street Des Moines, Iowa 50309

BOARD OF DIRECTORS Dick Murphy, Chair Cindy Elsbernd,Vice Chair Connie Boesen Teree Caldwell-Johnson Bill Howard Joe Jongewaard Pat Sweeney Thomas Ahart, Superintendent

Report issued by the Department of Business and Finance Thomas Harper, Chief Financial Officer (515) 242-7745

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Table of Contents

04 Introduction and Overview 05 07 21 27 38 43 64 Superintendent’s Message Our District and Community Our Focus on Progress Our Fiscal Profile Our Leadership Our Schools Our Financial Awards

151 Capital & Debt 152 Capital Expenditures 158 Impact of Capital Investments on Operating Budget 165 Debt 171 Departmental Information 172 Personnel 189 Department Descriptions, Accomplishments, and Goals 242 Appendix 243 Certified Budget 250 CBAC letter 252 EBAC letter 254 Glossary

66 Financial Structure, Policy, & Process 67 70 78 79 82 89 Organization Charts Fund Descriptions and Fund Structure Fund Relationship Basis of Budgeting Financial Policies Budget Process

94 Financial Summaries 95 Consolidated Financial Schedule 97 Three/(Four) Year Consolidated and Fund Financial Schedules 102 Fund Balance 134 Revenues 147 Long-Range Financial Plans

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SECTION 1
Introduction and Overview

1
2013-2014 ADOPTED BUDGET 4

Superintendent’s Message

June 21, 2013 Members of the Board Dick Murphy, Chair Cindy Elsbernd, Vice Chair Connie Boesen Teree Caldwell-Johnson Bill Howard Joe Jongewaard Pat Sweeney

Think. Learn. Grow.

I am pleased to present the revised adopted 2013-14 budget of Des Moines Public Schools, which presents the District’s revenue and expenditure plan for the new school year.
This budget represents a collaborative effort on the part of every unit within the District, including the Citizens’ and Employees’ Budget Advisory Committees, to implement a financial plan reflecting the District’s goals and priorities. It has been my aim throughout the 2013-14 budget process to maximize the use of every available dollar to continue to improve student achievement. The result is a budget that I believe is both fiscally sound and forward focused. The District continues to make academic excellence our number one priority. While our work is far from finished, recent trends on key measures such as proficiency and graduation rates are heading in the right direction. Regardless of the economic challenges, we are working to make sure every student has the support they need to be ready for their next stage in life. In addition, we are running our operations more efficiently. Sixty of our school buildings have been renovated thanks to revenue from the one-cent sales tax, the result being not only better places for our teachers to teach and our students to learn, but also facilities that are saving the district money and resources thanks to our energy efficiency efforts. The work on our schools was recently recognized, for the second year in a row, and named Energy Star Partner of the Year by the U.S. Environmental Protection Agency.

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Ultimately, our goal is to provide a seat for every child at his or her neighborhood school, with access to a rich diversity of experiences that will bring students to their highest possible level of achievement through a rigorous curriculum.

Ultimately, our goal is to provide a seat for every child at his or her neighborhood school, with access to a rich diversity of experiences that will bring students to their highest possible level of achievement through a rigorous curriculum. The District is working hard to achieve its goals, in spite of a political, economic, and budget environment that is not always ideal. While the state and nation are beginning to enjoy a mild economic recovery, the District is still recovering from numerous budget reductions and redirections over the past several years. The District has finalized two-year collective bargaining agreements with employee groups. The two-year process will allow the District to plan for staffing costs for the next two years, which represents 82% of the entire budget. This coincides with the recently passed legislative education budget, which also sets allowable growth for two years. These two elements will enable the District to forecast with a greater degree of certainty the District’s major revenues and expenditures, which will help the District plan and implement strategies to close the achievement gap. I present this budget with confidence, fully anticipating that we will dedicate every dollar to continuing and improving upon the progress we have made. Sincerely,

Thomas Ahart Superintendent

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Our District & Community

ABOUT DES MOINES PUBLIC SCHOOLS
Is Des Moines Public Schools a microcosm or an outlier? A little bit of both, actually. The district is located in a small, homogeneous, agrarian, rural state in the heart of the country. But it’s the largest provider of public education in Iowa, and its demographic profile tilts decidedly urban and diverse. Its history is deep and rich; its tradition of student achievement both longstanding and outstanding. But it’s also at the forefront of innovative change as schools rise to meet the unique challenges presented by the 21st century. Prime examples of DMPS adaptability include the wide breadth of curricular choice offered and the groundbreaking teacher contract that was pioneered to attract and retain the next generation of state-of-the-art professional, career educators. Even districts on the cutting edge of educational change are not immune to the dynamics at work in the broader American culture. The number of kids growing up hungry and poor in America is on the rise, and in Des Moines more than 2/3 of public school students qualify for free-and-reduced-price meals. Just as more and more families have had to tighten belts, so have the country’s schools. But in Des Moines the response to that harsh fiscal reality in recent years has included an award-winning model of energy efficiency, one that saves enough dollars to save enough teachers to save lots of students that might otherwise have drowned in the rising tide of budgetary red ink. Yes, DMPS bears most of the earmarks of its counterparts in larger cities but there are noteworthy exceptions. Against the current of generally declining enrollments in large, diverse, urban schools, this district is growing, and that local trend is projected to continue in coming years. The graduation rate, too, is on the rise and is substantially higher than the national average among city schools. Public schools in Des Moines are charged with doing more than ever before. A sobering summary of the ever-increasing burden America places on its schools is Vollmer’s List (http://www.iowafuture.org/wpcontent/uploads/2011/08/Vollmer-Increasing-Burden.pdf ), compiled by noted educational consultant Jamie Vollmer, which also demonstrates that the commitment of resources is not always commensurate to the expectations. One of the purposes served by this document is to provide an index of the many ways DMPS is maximizing outcomes regardless of budgetary constraints. When a 10% across-the-board state budget

DMPS MISSION The Des Moines Public Schools exist so that graduates possess the knowledge, skills, and abilities to be successful at the next state of their lives.

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The number of kids growing up hungry and poor in America is on the rise, and in Des Moines more than 2/3 of public school students qualify for free-and-reduced-price meals. Just as more and more families have had to tighten belts, so have the country’s schools. But in Des Moines the response to that harsh fiscal reality in recent years has included an awardwinning model of energy efficiency, one that saves enough dollars to save enough teachers to save lots of students that might otherwise have drowned in the rising tide of budgetary red ink.

cut was imposed in 2009 at the height of the Great Recession, the rallying cry was “do more with less.” Going forward the objective, regardless of prevailing political and economic winds, remains what it has always been: to make the most of every potential – fiscal, human, and otherwise – at the district’s disposal. Goals and Strategies: DMPS Graduate Ends How is Des Moines Public Schools preparing students to be successful beyond high school and into the 21st century? Since 2008, the district has operated under the Graduate Ends — expectations for all DMPS graduates. The Ends are objectives to help prepare graduates for their future, so they possess the knowledge, skills, and abilities to be successful at the next stage of their lives. The Ends statements were created in the spring of 2007 as a result of 10 community conversations held throughout the district, nine focus groups, phone surveys, and an electronic staff survey to determine what parents, staff, business leaders, and the community believe are the most important assets children can gain from their school experience. Graduates demonstrate the ability to adapt successfully in educational, workplace, and community settings through their ability to think, communicate, and interact. Graduates demonstrate strategies for life-long learning • • • • • • They exhibit competent thinking They exhibit intuitive thinking They understand systems and processes, including the understanding of underlying structures They exhibit creative and innovative thinking They anticipate future trends They demonstrate critical thinking and problem solving abilities

Graduates demonstrate knowledge and understanding of a rigorous curriculum integrated into all content areas • • • • • • They demonstrate proficiency in reading, writing, speaking, and listening They demonstrate proficiency in mathematics, including algebra and geometry They demonstrate proficiency in science, including life, earth, and physical science They demonstrate proficiency in civics and government They demonstrate financial and economic literacy They demonstrate an understanding of the value of fine and applied arts in society

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Graduates possess technological and information literacy • • • They can access and evaluate information from a variety of sources to continue their learning They understand, manage, and create oral, written, and multimedia communication They utilize appropriate technology to apply or analyze information

Graduates have world awareness • • • • They understand the rights and obligations of citizenship at local, state, national, and global levels They learn from and work with individuals representing diverse cultures and religions in a spirit of mutual respect in school, work, and community contexts They are aware of issues facing the world They are actively engaged in community life

Graduates possess the knowledge and skills to be self-directed and autonomous • • • • • • They demonstrate an understanding of the attributes of physical and mental well-being They act responsibly with the interests of the larger community in mind They exercise sound reasoning in making complex choices They monitor their own understanding and learning needs They understand the role of work and productivity in shaping the circumstances of their daily lives They have identified career interests and developed related academic and technical skills.

Since 2007, the Board has reviewed the End Statements with the community. A result of this review is the recent adoption of new Student Expectations and Board Belief Statements: School Board Beliefs We believe in every child and, no matter their circumstance, will support them in achieving at their highest level. • DMPS will work to ensure our students are career and post-secondary education ready.

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We believe all students will have the best staff working to provide and support their education. • DMPS will be a best place to work, committed to recruiting, developing, retaining, and recognizing high quality staff in a climate and culture where people are able to do their best work.

We believe in the full engagement of our parents and community in the support of our students’ education. • DMPS will commit to the support, training, and tools needed to maximize engagement opportunities with our parents and the entire community.

We believe, as a community, in providing the resources necessary to offer PK-12 education of the highest quality. • DMPS will work, proactively and creatively, with the community to assure the proper investment in our commitment to our children.

We believe first-rate facilities are essential to quality education. • DMPS is committed to facilities, as centers of our community and neighborhoods, which offer safe, healthy, well-run, and creative learning environments.

We believe in a school district that operates with transparency, accountability, and efficiency at every level. • DMPS is committed to operating in an atmosphere of full-disclosure to ensure transparency, accountability, and efficiency.

School Board’s Expectations for Students Students demonstrate proficiency and understanding of a rigorous core curriculum: • • • • • • They demonstrate proficiency in reading, writing, speaking, and listening They demonstrate proficiency in mathematics, including algebra and geometry They demonstrate financial and economic literacy They demonstrate an understanding of the value of fine and performing arts in society They demonstrate proficiency in technological and information literacy They demonstrate proficiency in science, including life, earth, and physical science

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Students possess the knowledge and skills to be self-directed and autonomous: • • • • They demonstrate critical thinking and problem solving skills They exercise sound reasoning in making complex choices They exhibit creative, innovative, and entrepreneurial thinking They understand the attributes of physical and mental well-being

Students have world awareness: • • • • They learn from and work with individuals representing diverse cultures and religions in a spirit of mutual respect in school, work, and community They understand the rights and obligations of citizenship at local, state, national, and global levels They are actively engaged in community life They will be exposed to languages and cultures of the world

DES MOINES: A VIBRANT, INNOVATIVE, AND DIVERSE CITY
As Iowa’s capital city, Des Moines is a hub of government, commerce, and cultural affairs. Des Moines, the city proper, is comprised of 80.87 square miles of land with a population of 207,000, approximately 25% of which is younger than 18. The median household income (2007-2011) in Des Moines was $44,997, and approximately 17% of persons live below the poverty line. Today, Iowa’s economy stands on firm ground as it recovers from the deep recession that began in 2008. An improved employment outlook nudged Iowa’s unemployment rate down to 4.7 percent in April 2013 from 4.9 percent in March 2013. The rate in 2012 was 5.2 percent (Iowa Workforce Development, May 2013). According to a report issued by the Iowa Legislative Services Agency (LSA) in February 2013, Iowa general fund revenues totaled $4.27 billion for the previous eight months, a 9.1% increase over the same period a year ago. Major sources of tax revenue for that period included personal income taxes (up $229 million, or 10.3%), sales and use taxes (up $50 million, or 2%), and corporate taxes (up $30 million, or 10.9%). Additionally, the LSA reported that fiscal-year-to-date tax receipts were $355 million higher than in FY 2012 (Petroski, March 2013).

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With a metro population of 569,633, the greater Des Moines community is a bustling metropolis. Major industries in Des Moines are insurance, government, manufacturing, trade, and health care services, and Des Moines area businesses draw employees from a five-county area. While there is big city bustle, the community is extremely proud of its small town atmosphere. Throughout Des Moines are dozens of neighborhoods, each with its own personality and style. The community offers superb schools, quality public services, and friendly neighbors. Downtown Des Moines offers amenities usually found only in larger cities: unique shopping in the East Village; dining at world class restaurants; countless entertainment opportunities at Wells Fargo Arena and the Civic Center; educational opportunities at the new Science Center of Iowa, Downtown Library, and Pappajohn Sculpture Park; and professional sporting events. The city boasts unique housing options at several lofts and townhome developments, has one of the nation’s largest farmers’ markets, and is home to a top-ranked annual art festival. The community also has a vibrant outdoor scene. One can listen to summer concerts along the banks of the Des Moines River or on the steps of the State Capitol, take a leisurely stroll along the Principal Riverwalk, and the entire metro area is connected by a series of parks and trails so one can enjoy a bike, walk, or run on a warm summer day, under the colored leaves of autumn, or on a blanket of freshly fallen snow. In fact, Des Moines’ Gray’s Lake Park was recognized as one of the nation’s best outdoor places, and central Iowa is intertwined with more than a hundred miles of trails. Here’s what others have to say about Des Moines being a great place to live and work: • • • • • • • • • • • • • • Des Moines is the #1 Place for Business and Careers in 2013 – Forbes Des Moines ranks #1 “Best Cities for Families.” – Kiplinger Des Moines Named No. 5 in Top 100 Best Cities for Families. – Parenting Magazine Greater Des Moines Ranks #1 Best City for Young Professionals. – Forbes Des Moines ranks #2 Best Place for Business. – Forbes Des Moines is the #1 richest metro in the nation. – US News & World Report Des Moines is the #1 city in the US for home renters. – Time Magazine Iowa ranks #9 for best state for business. – CNBC Des Moines is the #4 city in the nation for doing business. – MarketWatch Des Moines ranks in the top 10 “Best Cities for the Next Decade.” – Kiplinger Des Moines ranks #1 as the “Best Place for Business and Careers.” – Forbes 2010 Des Moines is one of the 20 strongest-performing metro areas. – Brookings Des Moines living costs are 10 percent below the national average. – The Council for Community and Economic Research Des Moines is the #6 healthiest place to live. – Parenting Magazine

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DES MOINES PUBLIC SCHOOLS: IOWA’S LEADER IN EDUCATIONAL INNOVATION
Des Moines Public Schools may be the biggest provider of public education in Iowa, but the district takes anything but a one-size-fitsall approach to educating students. In fact, families in Des Moines can find more educational options than anyplace in the state.

Des Moines Public Schools may be the biggest provider of public education in Iowa, but the district takes anything but a one-size-fits-all approach to educating students. In fact, families in Des Moines can find more educational options than anyplace in the state, including: • Advanced Placement. Central Academy, attended by students from 39 central Iowa middle and high schools, is Iowa’s top AP program, dedicated to providing a challenging curriculum. The Belin-Blank Center for Gifted Education and Talent Development placed Central Academy “in a class by itself ” as a college preparatory school. In addition, DMPS is in the midst of a significant expansion of AP course offerings throughout all five comprehensive high schools, providing thousands of students access to rigorous and advanced courses. International Baccalaureate. Home to the only IB program in Iowa, DMPS offers this worldclass educational opportunity at four elementary schools (Hubbell, Park Avenue, Stowe, and Walnut Street) and four middle schools (Brody, Goodrell, Meredith, and Merrill). Central Academy is the only high school in Iowa to offer the renowned International Baccalaureate diploma to graduating seniors. Career & Technical Institute. Located at Central Campus, CTI presents students with learning opportunities in several high-skill areas, including graphic design, broadcasting & film, culinary arts, fashion, and automotive technology. Also, DMPS offers one of only three high school aviation programs certified by the FAA and has the largest marine biology program of any noncoastal high school. Higher Education Partnerships. Des Moines Public Schools’ proximity to Drake University, Iowa State University, Des Moines University, Des Moines Area Community College, and other institutions of higher education have created numerous partnerships and collaborative efforts that support students, teachers, and administrators. Downtown School. The Downtown School, located in a brand new home at Central Campus, is a national model where students learn in multiage classes. The school has been nationally recognized for its innovative programming, including an extended calendar, and is a great option for parents who work in the heart of the city. Montessori. Cowles Montessori School is the only public Montessori program in Iowa, serving students in grades K-8. Students learn in multiage classrooms and children’s natural curiosities are exploited to the fullest as they advance at their own pace. Continuous Calendar Schools. In addition to the Downtown School, three other schools in Des Moines offer an extended school year to better serve the educational needs of their students and the scheduling needs of their families. Capitol View Elementary, River Woods Elementary, and

• •

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Moulton Extended Learning Center begin the school year in mid-July and end in early June, with breaks spread throughout the year. Traditional Programs. Jefferson and Phillips elementary schools have dress codes and feature increased emphasis on basic academic skills. The schools also stress personal respect, responsibility, and discipline as cornerstones of a place where academic achievement can be maximized. Alternative Programs. Future Pathways, Scavo Alternative High School, Orchard Place, Des Moines Alternative, and Middle School Alternative offer programming for students who may be struggling with attendance requirements at a comprehensive school or have other personal issues and need alternative programming. Ruby Van Meter and Smouse schools. Ruby Van Meter School (serving secondary-age children) and Smouse Opportunity School (serving elementary-age children) provide high-quality, specialized instruction to physically and mentally disabled students.

Des Moines educators and staff are recognized as being among the very best in their fields.

Des Moines educators and staff are recognized as being among the very best in their fields. These are just some of the awards and honors they have earned in recent years: • • • • • 2013 finalist for Iowa Teacher of the Year 2013 and 2012 ENERGY STAR Partner of the Year from the Environmental Protection Agency 2013 and 2012 Governor’s Iowa Environmental Excellence Award 2013 Green Ribbon School Award for Des Moines Public Schools from the U.S. Department of Education 2013 and 2012: 15 total awards and citations from the National School Public Relations Association for a wide range of communications including a new website, a revamped and more frequent community newsletter, special purpose publications/reports, and video news productions. In both years, DMPS received NSPRA’s highest honor, the Award of Excellence, for use of social media, one of only two districts nationwide to achieve that distinction in 2012. 2013 recipient of a Sunny Award for having one of the most transparent government websites in the nation 2012 and 2010 state finalists for Presidential Award for Excellence in Mathematics and Science Teaching (mathematics) 2012 Phyllis Yager Memorial Commitment to Diversity Award from the University of Iowa College of Education 2012 Gary Hendrichs Memorial Award from the Iowa School Counselor Association 2012 Education Support Personnel of the Year for the State of Iowa 2012 honoree as a Champion of Change in education from the White House

• • • • • •

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• • • • • • • • • • • • • • • • • • • •

2012 finalist for America History Teacher of the Year from Iowa Preserve 2012 Green Ribbon School Award for Central Campus from the U.S. Department of Education 2011, 2010, 2009, 2008, and 2007 Certificate of Excellence in Financial Reporting from the Association of School Business Officials Association for the school district’s comprehensive annual financial report 2011, 2010, 2009, 2008, and 2007 Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for the school district’s comprehensive annual financial report 2011 nominee for U.S. History Teacher of the Year from the Daughters of the American Revolution 2011 Outstanding Secondary Art Educator from the Art Educators of Iowa 2011 Outstanding Iowa Biology Teacher of the Year from the National Association of Biology Teachers 2011 and 2009 James Madison Fellowships for the state of Iowa 2011 Educator of the Year from the Printing Industry of the Midwest 2010 honoree for the Teacher Program from Toyota International 2010 Presidential Award for Excellence in Mathematics and Science Teaching (mathematics) 2010 James Bryant Conant Award in High School Teaching 2010 Iowa School Social Worker of the Year from the Iowa School Social Workers Association 2010 Iowa Financial Literacy Educator of the Year 2010 runner-up for Excellence in Education Award 2010 Edyth May Sliffe Award for Distinguished High School Mathematics Teaching from the Mathematical Association of America 2009 Presidential Award for Excellence in Mathematics and Science Teaching (science) 2009 Iowa Industrial Technology Education Middle School Teacher of Excellence 2009 Edyth May Sliffe Award for Distinguished Junior High/Middle School Mathematics Teaching 2009 Art Educator of the Year from the Art Educators of Iowa

2013-2014 ADOPTED BUDGET

15

E 12TH

70TH

2ND AVE

6TH AVE

FRANKLIN

FRANKLIN

ine

DELAWARE AVE

E 29TH

64TH

48TH

4 1ST

42ND

UNIVERSITY AVE

UNIVERSITY AVE

POLK BLVD

19TH

E 12TH

31ST

28TH

63RD

70TH

KINGMAN BLVD

TTA

GE

GROV

E

Botanical Center ✱
6TH AVE 2ND AVE D RAY RD

East

DES MOINES
E
E 18TH

16TH 15TH

M L KING PKWY


I-235
56TH 59TH

56TH

51ST

FLEUR DR

Grays Lake
T M HO A

McKinley
SE HARTFORD AVE
SE 14TH

De sM
SE HA

E SB

CK

RD

oi n e s Ri ver
RD AV E

RTFO

VANDALIA RD

VANDALIA RD

Lincoln Brody
SW 28TH

SE 22TH

R

acco

on River

BELL AVE

PARK AVE
SW 42 ND

PARK AVE

Park Avenue

SE PARK AVE

Weeks

SE PARK AVE SE EVERGREEN AVE

WAT R

OUS

AVE
SW 26TH

Jefferson

WATROUS AVE
S UNION SW 9TH

WATROUS AVE

Jackson
SE 40TH AVE

South Union

SE 5TH

Easter Lake

Aviation Laboratory
MCKINLEY AVE
63RD

MCKINLEY AVE

MCKINLEY AVE HACKLEY

Wright
KENYON AVE

FLEUR DR

SW 14TH

SW 12TH

ARMY POST RD
SW 60TH SW 11TH

S UNION

SE 14TH

Des Moines International Airport

South Side Library ✱ Lincoln South

Orchard Place
PORTER

Mitchell

KENYON AVE PORTER

Lovejoy

Morris
HIG HW AY 5

E ARMY POST RD

WEST

Mann

Animal Science & Horticuture McCombs Studebaker
CLOVER HILL DR

SE 5TH

ARMY POST RD

WADE

✱ Blank Park Zoo

Elementary Schools
SE COUNTY LINE RD

SW 80TH AVE

Middle Schools High Schools

BEARDSLEY ST

Special, Alternative or Temporary Schools School District Offices

BLUE ST

and Cultural Attractions ✱ Educational aand

SE 43RD

Howe

SE VIRGINIA AVE

River Woods

PLEASANT HILL BLVD

GRAND AVE

Iowa Events Center ✱ CROCKER Hubbell Roosevelt CENTER Edmunds D AVE State GRAN CENTER PLEASANT Pace Callanan Smouse ✱Capitol ST LOCU Academy ✱ AVE Van Meter WOODLAND LNUT State DEAN E WA Main Library✱ Historical INGERSOLL AVE ✱ Civil Center HIGH INGERSOLL AVE D AVE Downtown School Museum GRAN ST GRAND AVE Central Academy Merrill LOCU UT ✱ Center Terrace Hill ✱ WALN ✱ Science Art Center of Iowa Central Campus M L KING PKWY ROBERTSON Salisbury ✱ Greenwood ✱ House Administrative Hanawalt TONAWANDA DR Office Principal JOHN LYNDE Walnut Street Park School
CHAMBERLAIN
19TH

Capitol View
SE 18TH

DEAN AVE

E 29TH

OL AV CAPIT

CAPITOL AVE

✱ State Fairgrounds
DEAN AVE
SE 30TH

Willard

FAIRVIEW DR

42ND

9TH

SE 14TH

31ST

28TH

18TH

38TH PL

13TH

SCOTT AVE

SCOTT AVE

OA

KW

16TH

8TH

OO

DD

37TH

63RD

42ND

9TH

7TH

3TH

H SE 6T

PLEASANT HILL BLVD

E 7TH

Windsor

Community & Adult Education

CO

FILMORE

H

9th Grade Academy

E 22ND

UNIVERSITY AVE

E1

Hiatt
5T

34TH

EAS

E 21ST

HU

E 12TH E 14TH

TON

BLV

BB

EL

FOREST AVE

FOREST AVE

Moulton Welcome King FOREST AVE Center Forest Avenue Library ✱ Central Nutrition Center UNIVERSITY AVE Carver
7TH

MERLE HAY RD

PENNSYLVANIA

42ND 41ST PL

COLLEGE

Franklin Avenue Library

COLLEGE
44TH

COLLEGE

WASHINGTON

30TH

E 33RD

Cowles

Perkins

Phillips
LA VE

D

Stowe
UNIVERSITY AVE

DUBUQUE UNIVERSITY AVE
MAPLE

UNIVERSITY AVE

WILLIAMS ST

16TH

Des Moines Public Schools is home to more than 60 schools and support facilities, totaling nearly 6 million square feet, serving students and families in every neighborhood throughout Iowa’s capital city.

LINDLAVISTA

MERLE HAY RD

47TH BEAVER AVE

62ND

MADISON
52ND

Hoover Meredith
50TH

MADISON
16TH

CORNELL

OXFORD

DOUGLAS AVE

Moore
52ND 50TH

DOUGLAS AVE EUCLID AVE OVID
40TH

E 14TH

Oak Park

Madison Harding

MADISON

Facilities/Warehouse Grounds Maintenance
E HULL


I-235
E DOUGLAS E EUCLID AVE E TIFFIN E HULL
DES MOINES CORP LINE

North Side Library ✱
2ND AVE 6TH AVE

E EUCLID AVE

URBANDALE AVE
56TH

48TH

44TH

BEAVER AVE

E 24TH

34TH

URBA

NDAL

E 25TH

E

30TH

URBANDALE

ADAMS

Transportation/ Central Stores
PR OS PE

Findley

Cattell

HU

BB

E 38TH

EL

Garton

HICKMAN RD
63RD

Hillis

HOLCOMB
CT RD

North
SAY

Brubaker Hoyt
E SHERIDAN

Des Mo

Casady

East Side Library

E 39TH

Monroe

HICKMAN RD

GUTHRIE AVE

VD ON BL EAST

MATTERN

E 42ND

Goodrell

VE LA

2013-2014 ADOPTED BUDGET


R

40TH

AURORA AVE

Samuelson

BEL-AIRE

N

AVER LOWER BE
KI THER IN LU MART NG JR PKW Y

R LOR D

sR

r ive

BE E AV R E AV

KEO

Y WA
10TH

Pleasant Hill

12TH

INDIAN

OLA AV

E

IND IAN OL VE AA

SW 34T H

IND IAN VE AA OL

16

Enrollment Over the past 100 years+, Des Moines Public Schools, accredited by the North Central Association of Secondary Schools and Colleges and the Iowa Department of Education, has educated hundreds of thousands of children in Iowa’s capital city. Peak enrollment occurred early in the 21st century, in FY 2002, followed by eight years of decline. Since 2011, DMPS has seen an increase in enrollment, bucking the trend in urban districts nationwide. In fact, the Iowa Department of Education is projecting that the district’s enrollment may surpass the FY 2002 peak in the next few years. To address increasing enrollment and respond to evolving needs, the district will add 95 FTE classroom staff and adjust central office departments, as described beginning on page 176 of this document.

In addition to serving more K- 12 students, the 4 05 06 07 08 09 10 1than 1 12 32,000 13 Est.) Est.) Est.) Est.) 4- 05- 06- 07- 08- 09- 10- district 1- 12- also ( ( a robust ( ( Early 0 1 has 20 20 20 20 20 20 20 20 20 -14 -15 -16 -17 3 4 5 6 1 1 program. 1 1 Childhood 20 20 20 20

DMPS ENROLLMENT
34,000 33,500 33,000 32,500 32,000 31,500 31,000 30,500 30,000 29,500 29,000
19 9 2 9-

PRESCHOOL ENROLLMENT BY FUNDING SOURCE 2012-2013
Shared Prairie Visions Meadows 48 54 Head Start 454 Early Childhood Iowa 54

0 1 2 6 3 7 4 8 5 9 0 1 2 3 .) .) .) .) 00 0-0 1-0 2-0 3-0 4-0 5-0 6-0 7-0 8-0 9-1 0-1 1-1 2-1 (Est (Est (Est (Est 0 0 0 0 0 0 0 0 0 0 1 1 1 20 20 20 20 20 20 20 20 20 20 20 20 20 -14 -15 -16 -17 13 14 15 16 20 20 20 20

In addition to serving more than 32,000 K- 12 students, the district also has a robust Early Childhood program. As the pie chart to the left indicates, nearly 1,900 students were enrolled in preschool programs through a variety of funding sources in 2012-13. Students received preschooling in district buildings or in partnering religious, child care, and other organizations. One hundred and ten preschool teachers and associates deliver preschool education. In order to continue providing quality programming, the first priority will be to focus on maximizing enrollment at the three regional Education Center schools in the district: McKee, Mitchell, and Woodlawn. A continuum of services is provided at each location from Head Start to preschool to Early Childhood Special Education. In addition, 10 or 11 preschool classrooms will remain in neighborhood elementary schools to provide geographic enrollment equity.

Universal Preschool 1281

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FRPL RATES: DMPS vs. STATE OF IOWA
School Demographics DMPS is an urban school district that serves an increasingly diverse student population. Sixty-eight percent of the students in the district are low-income, based on eligibility for Free or Reduced-Price Lunch (FRPL). The percentage of Des Moines Public Schools students enrolled in the Free and Reduced-Price Lunch program is substantially higher than the state average, and DMPS has the highest poverty rate in Polk County (based on FRPL enrollment).
80.0% 80.0% 70.0% 70.0% 60.0% 60.0% 50.0% 50.0% 40.0% 40.0% 30.0% 30.0% 20.0% 20.0% 10.0% 10.0% 0.0% 0.0%

2004-05 2004-06 2004-07 2004-08 2004-09 2004-10 2004-11 2004-12 2004-13 2004-05 2004-06 2004-07 2004-08 2004-09 2004-10 2004-11 2004-12 2004-13 DMPS State of Iowa DMPS State of Iowa

FRPL ENROLLMENT: POLK COUNTY SCHOOL DISTRICTS 2012-13
80.0% 80.0% 70.0% 70.0% 60.0% 60.0% 50.0% 50.0% 40.0% 40.0% 30.0% 30.0% 20.0% 20.0% 10.0% 10.0% 0.0% 0.0%

Sa Sa yd yd el el Ur Ur ba ba nd nd WW ale ale es es t Dt D es es M M oi oi ne ne s s So So ut ut he he as as tPtP ol ol Bo Bo k k nd nd ur ur an an t-F t-F ar ar ra ra r r

Jo Jo hn hn sto sto n n N N or or th th Po Po lk lk

D D M M PS PS

An An ke ke ny ny

2013-2014 ADOPTED BUDGET

18

ENROLLMENT BY RACE/ETHNICITY, 2012-2013
DMPS minority enrollment has steadily increased to 53.4%, and Latino families are the fastest growing demographic segment of both the city and the schools.
Pacific Multiple Native Islander Races American 0.1% 0.4% Asian 6.3% 6.7% African American 17.2%

-0 8

-0 9

-0 4

-0 6

06 -0

02 -0

09 -1

20 01 -

10 10 -

11 -1 20

04 -

20 07

20 03

20 05

20

20

20

20

22

20

12 -

In the last decade DMPS has experienced a 62% increase in the number of students enrolled in English Language Learner (ELL) classes and a 386% increase in 20 years. DMPS students speak more than 80 different native languages, and currently 16% of the entire student body is ELL. Eighty-six teachers, 44 bilingual community outreach workers, and six additional support staff are necessary for the ELL program to operate. ELL sites are located in five high schools, eight middle schools, 28 elementary schools (including one parochial school), three Intensive English Language Centers, and at Future Pathways. Funding for the ELL program is provided by the state through supplemental weighted funding, and the district supports legislation to extend the weighted funding.

White 46.6%

Latino 22.7%

ENGLISH LANGUAGE LEARNERS
6,000 5,000 4,000 3,000 2,000 1,000 0
02 7 05 11 3 0 08 13 2

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19

SPECIAL EDUCATION ENROLLMENT
Sixteen percent of DMPS students are Special Education (SPED) students with disabilities ranging from mild behavioral or learning disorders to severe and profound disabilities. Enrollment in Special Education continues to be stable, as shown on the chart below. The district will continue to provide quality services that families and students with disabilities have come to expect from the district and as required by law. The district also receives weighted enrollment funding for SPED students.
9000 8000 7000 6000 5000 4000
0 20 203 0 20 304 0 20 405 0 20 506 0 20 607 0 20 708 0 20 809 0 20 910 1 20 011 1 20 112 1 20 213

SPED-weighted enrollment

SPED-headcount

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20

Our Focus on Progress

Preschools Des Moines Public Schools early childhood programs provide quality learning experiences to promote growth of young children and their families. The district offers free, quality preschool with several options to best meet the needs of families, including a variety of locations, class times, and half- or full-day plans. The following is an overview of preschool options in Des Moines: Universal Preschool — A state-funded program designed to provide voluntary, universal access to high-quality preschool education programs for the state’s 4-year-olds. This is the largest DMPS preschool program, serving more than 1,200 children. Classrooms are located throughout Des Moines in neighborhood elementary schools, in DMPS Education Centers, and in partner locations. Head Start — A federally-funded comprehensive child development program that serves income-eligible children ages three to five and their families. The Des Moines Head Start program partners with the Drake University Head Start program to serve over 400 children. Early Childhood Special Education (ECSE) — Services are available for eligible children ages three to five. ECSE staff assist in the identification, assessment, and development of an Individualized Educational Plan for eligible children. A continuum of services is available, tailored to meet the individual needs of each student, including integrated classroom settings with Head Start, Universal Preschool, and self-contained programming. ECSE classrooms are located throughout Des Moines in neighborhood elementary schools and in DMPS Education Centers. Additional information about the DMPS preschool program including a roster of all sites can be found at: http://www.dmschools.org/schools/pre/ School Improvement Strategies implemented by the district are showing success in improving student achievement. While all resources are directed at school improvement, several important programs and funding streams, including the Dropout Prevention Tax Levy, School Improvement Grants, and the High School Graduation Initiative Grant are highlighted in this section. Dropout Prevention Levy: State law allows districts to levy an amount equal to 5% of the cost per student for each student enrolled in the district. The board has approved the maximum levy, which is anticipated

2013-2014 ADOPTED BUDGET

21

to generate $9.7 million for FY 2014. The district uses this funding to work with students at risk of dropping out and with re-engaged students and has implemented multiple dropout prevention strategies and tools, including: Early Indicator System — DMPS implemented an Early Indicator System (EIS) to help identify students at risk of dropping out. An EIS Report is run every six weeks and tracks attendance, grades, achievement, and discipline/behavior issues to identify students who exhibit dropout indicators. Academic and/or social-emotional intervention strategies for identified students are designed based on the information from the EIS Report to support or improve the students’ academic performance in school. EIS data is re-analyzed every six weeks by Learning Services staff to identify students in need, determine the degree to which interventions are effective, and identify additional or alternative services from which the student/family might benefit. Academic Support Labs — Extensive review of student progress toward graduation indicated that a significant percentage of students in grades 9-12 were off-track or under-credited for graduating with their four-year cohort. The district designed and implemented Academic Support Labs in the five comprehensive high schools (East, Hoover, North, Lincoln, and Roosevelt) to target students identified by the EIS as at risk of dropping out. In the labs, students earn graduation credits in an alternative classroom using online and project-based learning pathways. The Academic Support Lab program will be expanded to Scavo Alternative High School in FY 2014. The teaching staff in the labs are funded through three funding sources: Dropout Prevention, United Way of Central Iowa, and High School Graduation Initiative Grant. SUCCESS — The SUCCESS program provides school-based youth services year-round to meet students’ social, emotional, and behavioral needs and reduce/remove barriers that hamper academic success and increase the risk of dropping out. SUCCESS Case Managers identify students at risk of dropping out through the Early Indicator System. Students who meet a minimum of two indicators on the dropout matrix—failing grades, poor attendance, lack of connection to school, behavior problems, or low achievement—are targeted for intervention by SUCCESS. Services are wrapped around, and participating students and families receive case management services (e.g. assistance securing food, shelter, clothing, or medical services), are referred to community partners (e.g. mental health services), and are provided with classes to meet identified needs (e.g. development of parenting skills or social skills). Based on an educational risk-factor model, SUCCESS removes barriers for children and families in need. SUCCESS collaborates with over 20 agencies to provide a wide variety of support services to children and families.

2013-2014 ADOPTED BUDGET

22

Other strategies funded from the Dropout Prevention Levy include the re-engagement/credit recovery program, middle school intensive reading, and literacy support in the elementary schools. School Improvement Grants (SIG): Federal regulations required that each state create two tiers comprising the lowest 5% of schools in the state in terms of student achievement based on the following federal criteria: Tier I School: A school that received Title I funding and is a School in Need of Assistance (SINA) (has failed to make annual yearly progress at least two consecutive years) with 30 or more full academic year students tested in the 2009-10 school year, has a graduation rate less than 60 percent over the last three years, or falls in the lowest 10 percent of Title I SINA schools for all students proficient and averaged less than 67 percent proficient for each of the last three years in reading and math combined, from 2007-08 to 2009-10 AND ranks in the bottom 5 percent of Title I SINA schools based on combined all students proficient rank in a) the three-year average of percent proficient in reading and math combined, and b) the rank in percent change of percent proficient from 2007-08 to 2009-10. Tier II School: A school that is a secondary school eligible for Title I but not receiving funds, has a graduation rate less than 60 percent over the last three years, or falls in the lowest 10 percent of secondary schools eligible for Title I but not receiving funds for all students proficient and averaged less than 67 percent proficient for each of the last three years in reading and math combined, from 2007-08 to 2009-10 AND ranks in the bottom 5 percent of secondary schools eligible for Title I but not receiving funds based on combined all students proficient rank in a) the three-year average of percent proficient in reading and math combined, and b) the rank in percent change of percent proficient from 2007-08 to 2009-10.
SCHOOL Edmunds Hoyt North Weeks Findley Harding Total FY 2011 1,500,000 1,800,000 2,000,000 1,800,000 NA NA $7,100,000 FY 2012 750,000 900,000 1,000,000 900,000 977,584 784,641 $5,312,225 FY 2013 541,033 695,000 750,000 695,000 944,730 781,572 $4,407,335 FY 2014 NA NA NA NA 938,182 778,503 $1,716,685

Six of Iowa’s 13 Tier I persistently low achieving schools (PLAS) identified by the Iowa Department of Education were DMPS schools. To aid school districts with PLAS, the federal government disbursed $3.5 billion in School Improvement Grants (SIG) “with the potential to support implementation of the fundamental changes needed to turn around some of the nation’s lowest achieving schools.” Each of the six Tier I PLAS in the district was awarded a three-year School Improvement Grant in FY 2011 or FY 2012.

2013-2014 ADOPTED BUDGET

23

Many of these schools have seen student proficiency numbers increase since receiving SIG funding. In some cases, the numbers went down. But promising work is underway at each of these schools. All six schools have developed specialized educational strategies including: Staffing: Providing staffing for academic support labs; additional assistance in literacy, math, and technology; professional development; and extended learning time for students. Instructional materials: Curriculum based materials, technology upgrades, writing skills texts, library adoptions, project based materials, differentiated instruction, and assessment software. Attendance Improvement: Adjusted school start times to provide for improved student attendance, especially at the start of the school day. Funding ended in FY 2013 for North, Hoyt, Weeks, and Edmunds. Currently, two schools are funded through 2014:
Average 3-Year Proficiency 2009-2011 Average 3-Year Proficiency 2012-2012

SCHOOL Harding Middle Findley Elementary

FRPL 87.7% 91.7%

Change Proficiency 2009-2011

Change Proficiency 2010-2012

49.32% 56.52%

00.30% 13.45%

47.34% 62.96%

(9.28%) 15.48%

Each of the SIG-funded schools is working on a transition plan for sustaining their improvement efforts. The key strategies are to reduce the number of grant-funded positions and to invest funds in developing capacity in their teaching and support staff. All SIG funding ends June 30, 2014. A report on the DMPS SIG program can be found at http://www.dmschools.org/wp-content/uploads/2013/03/2013SIGBrochureFINAL.pdf.

2013-2014 ADOPTED BUDGET

24

DMPS has seen a 6.5 percentage point increase in the four-year graduation rate since Iowa began using its current graduation rate formula in 2009. DMPS has also seen a 4.0 percentage point increase in the five-year graduation rate since 2009. In addition, the graduation rate is higher today than in 2009 for every student demographic group in Des Moines, with the largest gains among ELL students (+18%), Hispanics (+14%), and males (+9.2%).

High School Graduation Initiative Grant: The federal government awarded the district $6.1 million to be used over five years to increase the graduation rate in certain schools to 95%, while simultaneously decreasing the dropout rate below the state average. Project schools include East, Hoover, Lincoln, Roosevelt, and Scavo high schools and McCombs and Meredith middle schools. The intent of the grant is to expand upon currently effective programming and to develop and implement new strategies including: Staffing: Similar to the staffing provided by SIG funding, this grant provides staffing for academic support labs; school improvement leadership; additional assistance in literacy, math, and technology; professional development attendance; social/emotional support staff; and opportunities for extending learning after-school, on weekends, and during the summer. Professional development: Conference attendance and site visits to exemplary schools in other districts. Travel: Student transportation so students can engage in community-based learning opportunities, extended learning opportunities, and college visits. Instructional materials: Again, similar to the instructional materials provided by SIG funding, this grant provides curriculum-based materials, technology upgrades, writing skills texts, library adoptions, project based materials, differentiated instruction, and assessment software. School improvement efforts across the district are having a real impact in Des Moines Public Schools. This is the fourth year that Iowa graduation rates have been calculated with a new formula established by the U.S. Department of Education. Unique student identification numbers are assigned to ninth-grade students, allowing school districts to carefully account for all ninth graders as they move through high school. At the state level, the method helps determine when a student graduates, even if the student has moved to a different district in Iowa during high school. DMPS has seen a 6.5 percentage point increase in the four-year graduation rate since Iowa began using its current graduation rate formula in 2009. DMPS has also seen a 4.0 percentage point increase in the fiveyear graduation rate since 2009. In addition, the graduation rate is higher today than in 2009 for every student demographic group in Des Moines, with the largest gains among ELL students (+18%), Hispanics (+14%), and males (+9.2%). While anything short of 100% means the district has work to do in order to make sure every student is prepared for their next stage in life, the district’s focus on providing additional support for students to earn the credits needed to graduate is starting to pay off by helping more young people earn a high school diploma.

2013-2014 ADOPTED BUDGET

25

FOUR AND FIVER YEAR GRADUATION RATES; 2009-2012
100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 76.97% 78.48% 82.88% 75.68% 81.00% 79.15%

72.68%

Class of 2009 Four-Year Rate

Class of 2010 Five-Year Rate

Class of 2011

Class of 2012

Linear (Four-Year Rate)

2013-2014 ADOPTED BUDGET

26

Our Fiscal Profile

Short-term Budgetary Factors

This budget, similar to prior years, incorporates financial assumptions to ensure that revenues and expenditure projections are credible.The assumptions highlighted below, as required by Board adopted Management Limitation 2.5(4), were used to develop the Certified Budget.
TOPIC Law; Policy governance; Board budget parameters Generally Accepted Accounting Principles Allowable growth (AG) Certified Enrollment Cost per Student Property valuations State property tax relief Cash Reserve Levy Statewide Penny Short-term investment rates ASSUMPTION FOR FY 2014 – 2014 at 0% A.G. Will follow budget law, policy governance management limitations, and board budget parameters. Budget will be in accordance with Generally Accepted Accounting Principles. 0% AG – the increase in the cost per student for current year. 32,062; 561 more students, which is a 2% increase over the prior year. $6,069 – a 0% increase over the prior year and fully funded. Estimates indicate general taxable property valuations will increase 2.4% and PPEL taxable valuations will increase 2.6%; final valuations not available until June 2013. Will continue to receive increased state aid to replace property taxes and thereby reduce property taxes applicable to the district, per state law. Recommend maintaining current level until state sets allowable growth for FY 2014. Will parallel modeling and Department of Revenue projections. Forecasted to be less than 1% in FY14.

Though the national and state economies continue to improve, the rates of growth remain modest. The legacies of the dramatic downturn and financial crisis that began in 2008 have not been fully overcome. The restructuring process from the credit and housing boom and bust continues. A full recovery is hindered by several factors, such as household balance sheet, repair, labor market restructuring, and the federal fiscal cliff—all of which add to the high levels of uncertainty regarding future economic activity. Many businesses and households are holding back on spending, investing, and hiring decisions. The district continues to recover from the most challenging economic conditions in more than a generation.

State Aid - Certified Budget Based on receipt of full funding of each student at a district cost per student of $6,069, a 0% increase. Weighted funding Certain State grants Federal funding Microsoft Settlement funding Funding is based on weighting factors as defined by law for Home School, ELL, SPED, At Risk programming, and Regional programming. It does not include Preschool. Funding for state grants is same as the current year; however, Gear Up and Smaller Learning Communities funding is ending in FY 2013. All federal stimulus funding has ended. Will be spent on various technology initiatives. Chart continued on page 28

2013-2014 ADOPTED BUDGET

27

Chart continued from page 27

For the last several years, the state legislature has not established State Foundation Aid and allowable growth in a timely manner. State Foundation Aid is funding paid by the state to school districts to provide equitable funding on a per pupil basis. It is a significant component of the District Combined Cost, the first major element of a district’s Spending Authority…Consequently, the district has undertaken multiplescenario budget forecasting to identify various contingency plans. The district developed three balanced budget scenarios in anticipation of a late determination of State Foundation Aid.

TOPIC Compensation

ASSUMPTION FOR FY 2014 – 2014 at 0% A.G. Includes a conservative estimate of the possible results of collective bargaining. Employer share of IPERS will increase 3%; and health insurance premiums will increase 9%. Compensation—salaries and benefits—in the General Fund represents 82% of overall expenditures. Impact of transitional fees associated with the Affordable Health Care cost. Energy conservation efforts will continue to offset increased utility costs; however, cannot allow for unknown weather factors. Will include more early retirements based on reopening the early retirement window in March of this year. Resources will cover expenditures, as required by law.

Utilities costs Early retirements Balanced budget

For the last several years, the state legislature has not established State Foundation Aid and allowable growth in a timely manner. State Foundation Aid is funding paid by the state to school districts to provide equitable funding on a per pupil basis. It is a significant component of the District Combined Cost, the first major element of a district’s Spending Authority. The State Foundation Aid formula also funds other special programs—also known as weighted funded programs—based on enrollment adjusted by a weighting factor, then multiplied by the cost per student. These programs include Special Education, Shared Programs, English Language Learners, Gifted and Talented, At-Risk programming, and Home School Instruction. Consequently, the district has undertaken multiple-scenario budget forecasting to identify various contingency plans. The district developed three balanced budget scenarios in anticipation of a late determination of State Foundation Aid:
Calculation/ Component District Cost Per Student X Enrollment Description Budget @ 0% Allowable Growth $6,069 Budget @ 2% Allowable Growth $6,189 Budget @ 4% Allowable Growth $6,309

Amount set by the state sets the cost per student at prior year + allowable growth District enrollment on October 1, 2012; 516 students more

$32,062.1

$32,062.1

$32,062.1

Chart continued on page 28

2013-2014 ADOPTED BUDGET

28

Chart continued from page 30 Calculation/ Component Description Budget @ 0% Allowable Growth $194,584,885 Budget @ 2% Allowable Growth $198,432,337 Budget @ 4% Allowable Growth $202,279,789

= FY 2013 Equal to cost per student X District enrollment Combined Cost - FY 2012 Prior year’s cost per student X prior District year enrollment Combined Cost = Increase in Assumes full funding of the proposed District allowable growth and increased Combined Cost enrollment + Funds for Special Programs = Increase (Decrease) in funding + Built in Revenue changes Some state educational programs require state funding be matched with state foundation aid – ex. SPED; ELL; Gifted and Talented. Also commonly referred to as “New Money” or (Reduction in New Money)

($191,454,495)

($191,454,495)

($191,454,495)

$3,130,390

$6,977,842

$10,825,294

($47,101)

($209,481)

($371,861)

$3,083,289

$6,768,361

$10,453,433

Increased tax revenue due to $3,677,328 increased valuations; and adjustments to the cash reserve levy, adjusted for tax relief built into state foundation aid formula Compensation increases, inflation for utilities, supplies, equipment, etc. ($12,586,769)

$3,337,528

$2,997,028

- Built in Expenditure changes + Other ongoing saving from previous years

($12,586,769)

($12,586,769)

Cumulative on going savings from previous reductions in budget needed to maintain a balanced budget as required by law

$9,269,865

$9,269,865

$9,269,865

Chart continued on page 29

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29

Chart continued from page 29 Calculation/ Component = Revenues in excess of Expenditures - Additional Expenditures = A Balanced Budget Description Budget @ 0% Allowable Growth $3,443,713 Budget @ 2% Allowable Growth $6,788,985 Budget @ 4% Allowable Growth $10,133,557

Budget Gap – amount revenues exceed expenditures Anticipated district-recommended expenditures Expenditures = Revenues

($3,443,713) $0

($6,788,985) $0

($10,133,557) $0

School District Priorities The district Board of Directors set the following parameters for FY 2014 budgetary planning: • • • • • • • • Maintain financial heath; provide a balanced budget. Review status of all levies; make strategic adjustments as needed. Seek input from the Citizens’ Budget Advisory Committee (CBAC) on budget issues. Seek input from the Employees’ Budget Advisory Committee (EBAC) on budget issues. Meet and stay within Board Management Limitations. Support District Student Expectations (Graduate Ends) priorities. Limit staff reductions and—to the degree possible—positively impact average class size by adding teachers. Maintain, Restore, and Innovate • To the degree possible: • • • • • Maintain current educational programs. Strategically restore educational programming lost to prior budget cuts. Develop new, innovative educational programs/program improvements. Focus on strategies to close the achievement gap; increase ELL programming. Continue to focus on drop-out prevention strategies.

The district plan for FY 2014 is tied to the Board Budget Parameters, as well as the CBAC and EBAC recommendations, which are included in the Appendix. In addition, the budget will fund effective

2013-2014 ADOPTED BUDGET

30

programming and initiatives aimed at improving student performance, growth, and achievement. Within the FY 2014 budget, the district will: • • • • • • • Maintain all programs and services. Hire 95 FTE to be allocated by staffing formula district-wide. Spend $2,000,000 per year, over the next four years, on one-time expenditures primarily on technology-related improvements and projects that improve efficiencies and effectiveness. Transfer $5,000,000 from unrestricted funds to committed funds for Common Core upgrades such as textbooks. Invest $1.5 million to develop a Wellness Program with the expectation of a $3.24 return on each dollar spent. Set the Solvency Ratio at 15% Target Rate. Continue to seek operational efficiencies and savings district-wide.

Significant Issues Allowable Growth and Education Reform: State Foundation Aid was not finalized until the Governor signed HF 214 into law on June 3, 2013. At that time, allowable growth was set at 2% for FY 2014 and 4% for FY 2015. Allowable Growth is vital as costs—such as health care, other compensation components, fuel costs, and cost of goods and services—continue to rise. HS 214 also included significant education reform, the impact of which will not be fully known until FY 2015.

HISTORICAL STATE AID TO SCHOOLS - ALLOWABLE GROWTH PERCENTAGES
16% 14% 12% 10% 8% 6% 4% 2% 0%

1973

1975

1977

1979

1981

1983

1985

1987

1989

1991

1993

1995

1997

1999

2001

2003

2005

2007

2009

2011

2013

2015
31

2013-2014 ADOPTED BUDGET

Federal Funding: There are several federal grants that will end in FY 2013. The funding from these grants has historically helped pay for supplemental teaching staff—Title I has paid for supplemental literacy and math teaching staff. Staff paid with these grants will be reassigned. Revenue Bonds: The district will sell Revenue Bonds in FY 2014 as a way to minimize future inflationary increases by condensing repair and renovation costs from a 10 year plan into a 5 year plan. The bonds would be paid back using Statewide Penny revenue. Solvency Ratio: The district’s solvency ratio is a measure of the district’s fund equity position and is defined as the unreserved, undesignated fund balance (commonly referred to as the cash reserves) divided by the district’s total General Fund revenues. The state’s suggested financial solvency ratio range is 5.0% - 15.0%, not to exceed 20.0%. For the year ending June 30, 2012, the audited solvency ratio for the district was 12.6%. The solvency ratio is projected to increase at June 30, 2013 to 16.1%. Estimates for June 30, 2014 show a slight decrease to 14.5%. The district engaged PFM, Asset Management LLC (PFMAM), an Investment Adviser, to study the district’s cash flow and make recommendations on a targeted solvency ratio. PFMAM issued a report that contained the following recommendation: “Because the District is finally realizing a sufficient solvency ratio after barely maintaining with the school board guidelines, we recommend that the District always target a solvency ratio toward the high end of the state’s suggested range, at least 15.0%.” The complete report can be found at: http://www.dmschools.org/wp-content/ uploads/2011/11/13-017-Solvency-Ratio.pdf. The Board adopted guidelines setting the minimum Solvency Ratio at 15%.

SOLVENCY RATIO
20% 10% 0% 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

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Staffing Levels: Staffing is a top priority to improve student achievement. Purposeful, long term planning is necessary in order to build and maintain the additional classrooms and staffing levels long term. Total compensation, including salaries and benefits, represents 82% of the district’s General Fund expenditures. Health care costs continue to rise, which can have a major impact on the bottom line. Accordingly, the district is investing $1.5 million in initiatives to address rising health care costs. Unspent Spending Authority Ratio: The unspent spending authority ratio is a measure of the district’s unbudgeted authorized spending capacity (not cash reserves) and is defined as the district’s unspent spending authority divided by the district’s maximum budget authority. It should be noted that reaching the maximum budget authority level would require the board to authorize and levy additional property taxes. The Board adopted guidelines in FY 2012 setting the minimum Unspent Spending Authority Ratio at 10%. The audited unspent spending authority balance ratio for FY 2012 was 17.0%, up from the prior year. It is anticipated that the final ratio for FY 2013 will be slightly higher. However, it is anticipated that the unspent spending authority ratio for FY 2014 will be lower than FY 2013, due to declining federal revenues.

SPENDING AUTHORITY
20%

15%

1%

5%

0% 2003 2003 2003 2006 2007 2008 2009 2010 2011 2012 2013

Spending Authority

Board-adopted Minimum Threshold

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33

Valuations and Tax Rate: The Polk County Assessor is anticipating overall property assessments used to determine tax collections for FY 2014 will increase. Total property valuations multiplied by the tax rate equals the total taxes assessed. The rollback percentage applied to residential property may help; however, taxes garnered from commercial property may significantly decrease due to the decrease in valuations in the future.
DISTRICT PROPERTY OVERALL RECOMMENDED TAX RATE: NO CHANGE
FY 2013 GENERAL Regular Instructional Support Dropout Prevention Cash Reserve Levy MANAGEMENT PPEL Regular Voted PERL DEBT SERVICE TOTAL DECREASE FROM PRIOR YEAR 9.92959 1.93585 1.48171 2.35146 1.55484 0.33000 0.63000 0.13500 0.00000 18.34845 FY 2014 9.70559 1.69657 1.48366 2.81277 1.55484 0.33000 0.63000 0.13500 0.00000 18.34842 (0.00003)

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34

Budget Overview

DES MOINES PUBLIC SCHOOLS 2013-2014 BUDGET | SUMMARY ALL FUNDS
FY 2011 ACTUAL Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction 235,705,827 19,847,087 11,698,041 4,490,055 17,422,604 9,979,649 31,519,245 10,207,587 18,836,373 45,275,427 242,546,652 20,447,634 11,497,451 4,691,758 18,905,852 12,526,542 31,561,906 10,984,864 19,685,554 45,240,752 242,546,652 20,447,634 11,497,451 4,691,758 18,905,852 12,526,542 31,561,906 10,984,864 19,685,554 45,240,752 252,464,900 21,928,000 12,780,000 5,325,000 19,042,000 10,362,000 34,516,000 11,557,000 22,569,698 46,915,710 $ 108,696,234 3,917,245 129,348 151,836,554 659,398 12,878,207 21,200,946 4,249,879 2,863,374 8,499,225 51,682,607 6,354,662 832,854 2,642,660 2,977,643 28,174,782 18,567,685 486,553 849,269 7,514,020 435,013,145 $ 116,058,903 4,291,854 132,227 163,593,289 11,699,768 21,215,397 3,926,903 2,532,944 15,992,540 44,657,596 6,750,348 62,617 2,787,497 2,816,185 26,045,238 18,462,777 489,275 1,470,988 75,223,759 21,150 6,008,000 435,013,145 $ 113,949,200 4,155,206 137,096 174,578,928 12,235,407 22,002,270 3,324,090 2,546,703 12,455,121 38,703,060 5,931,000 223,174 2,799,300 2,840,815 27,148,000 15,673,546 504,293 700,000 134,750 11,618,665 451,660,624 $ 117,964,252 4,239,849 139,049 177,665,294 13,797,176 22,362,032 3,843,641 1,998,805 11,216,685 32,274,459 5,926,000 211,677 2,769,900 2,969,821 25,650,000 14,832,500 500,000 700,000 70,000,000 40,000 11,581,824 2,000,000 522,682,963 FY 2012 ACTUAL FY 2013 RE-ESTIMATED FY 2014 BUDGET

The schedules below delineate the district’s revenues and expenditures for all appropriated funds for FY 14.

Chart continued on page 36

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35

Chart continued from page 35
FY 2011 ACTUAL Expenditures Debt Service Other Financing Uses AEA Support Transfers Out Board Designated Fund Balance Use of Funds Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 7,514,020 33,570 12,878,207 7,514,020 432,921,712 2,091,432 107,797,959 $109,889,391 $ 6,008,000 15,681 11,699,768 6,008,000 441,820,412 82,418,843 109,889,391 $192,308,235 $ 11,618,665 33,454 12,235,407 11,618,665 471,539,412 (19,878,788) 192,308,235 $172,429,447 $ 11,581,824 30,000 13,797,176 11,581,824 2,000,000 476,451,132 (19,878,788) 192,308,235 $218,661,278 FY 2012 ACTUAL FY 2013 RE-ESTIMATED FY 2014 BUDGET

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DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SUMMARY ALL FUNDS FISCAL YEAR 2014 BUDGET
SPECIAL REVENUE GENERAL Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Board Designated Fund Balance Use of Funds Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 245,115,000 21,526,000 12,780,000 4,412,000 18,493,000 8,412,000 32,564,000 9,325,000 560,000 13,797,176 2,000,000 368,984,176 3,443,713 74,704,317 78,148,030 $ 4,330,000 402,000 913,000 549,000 1,952,000 1,432,000 819,000 10,397,000 (195,000) 2,712,408 2,517,408 $ 1,950,000 800,000 5,175,000 30,000 7,955,000 (911,734) 5,817,337 4,905,603 $ 200,000 1,000,000 135,000 1,335,000 47,194 118,563 165,757 $ 2,709,900 2,709,900 1,921,076 1,921,076 $ 110,000 200,000 310,000 525,677 3,602,672 4,128,349 $ 0 0 $ 41,405,710 11,581,824 52,987,534 43,061,966 81,273,022 124,334,988 $ 11,581,824 11,581,824 $ 16,575,698 16,575,698 225,015 2,855,308 3,080,324 $ 3,500,000 3,500,000 90,000 (103,614) (13,614) $ (677,879) (677,879) $ 115,000 115,000 (55,000) 206,236 151,236 $ 252,464,900 21,928,000 12,780,000 5,325,000 19,042,000 10,362,000 34,516,000 11,557,000 22,569,698 46,915,710 11,581,824 30,000 13,797,176 11,581,824 2,000,000 476,451,132 46,231,831 172,429,446 218,661,277 $ 100,491,468 3,627,546 119,000 177,665,294 13,797,176 22,362,032 3,843,641 1,867,481 11,216,685 18,566,566 5,926,000 105,000 50,000 10,250,000 500,000 40,000 2,000,000 372,427,889 MANAGEMENT $ 9,825,000 359,000 12,000 6,000 10,202,000 $ PPEL 6,798,072 221,833 7,037 2,324 6,000 8,000 7,043,266 $ PERL 849,712 31,470 1,012 500,000 1,382,194 $ ACTIVITY 2,709,900 2,709,900 $ TRUST 25,677 10,000 100,000 700,000 835,677 $ CAPITAL PROJECTS LOCAL STATEWIDE OPTION PENNY $ 75,000 25,650,000 324,500 70,000,000 96,049,500 $ ENTERPRISE CHILD CARE PRESCHOOL $ 3,590,000 3,590,000 $ $

DEBT SERVICE 11,581,824 11,581,824

FOOD & NUTRITION $ 123,000 13,707,893 2,969,821 16,800,713

OTHER 60,000 60,000 $

TOTAL 117,964,252 4,239,849 139,049 177,665,294 13,797,176 22,362,032 3,843,641 1,998,805 11,216,685 32,274,459 5,926,000 211,677 2,769,900 2,969,821 25,650,000 14,832,500 500,000 700,000 70,000,000 40,000 11,581,824 2,000,000 522,682,963

20

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Our Leadership

In addition to their responsibilities on the school board, members also serve on a variety of district committees; represent Des Moines Public Schools on a variety of local, state, and national organizations; and maintain cooperative relationships with both national organizations and local governmental bodies.

School Board Election and Responsibilities The people of Des Moines elect seven members to serve as their representatives on the Des Moines School Board of Directors. In turn, the Board is responsible for the governance of Iowa’s largest provider of public education. Board members in Iowa are elected to four-year terms. Elections are held every other year on the second Tuesday in September, and new members begin their term the following week. The school board then elects a chair and vice chair from among its members. Appointment of the board secretary and treasurer takes place before August 15 each year. In addition to their responsibilities on the school board, members also serve on a variety of district committees; represent Des Moines Public Schools on a variety of local, state, and national organizations; and maintain cooperative relationships with both national organizations and local governmental bodies. On September 13, 2011 voters in the Des Moines school district approved a proposal to elect school board members by director districts. Between now and the 2015 election, three school board members will be elected at-large and four will be elected by director districts. In the past, all Des Moines school board members were elected at-large. The school board adopted, and the Iowa Secretary of State approved, a map which created four districts, each one representing at least one high school.

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School Board Members

Dick Murphy, Chair 3800 Crestmoor Place | Des Moines, IA 50310 | (515) 278-6048 | richard.murphy@dmschools.org Member Since: 2005 | Term Expires: 2013 Dick has been an educator and trainer in the Des Moines area for 30 years. He has worked with teachers, parents, students, and administrators in urban, suburban, rural, and parochial school districts, allowing him a perspective that is receptive to various ideas and viewpoints. His service in the Peace Corps inspired him to develop his specialties in language and cultural transitions and in education research and evaluation. Dick has authored books that have international distribution, and he has served on national, state, and local boards, committees, and commissions. His focus is acting locally while thinking globally. All members of Dick’s family are bilingual, and his children are graduates of DMPS. His grandson attends Callanan Middle School.

Cindy Elsbernd, Vice Chair 659 46th Street | Des Moines, IA 50312 | (515) 771-1140 | cindy.elsbernd@dmschools.org Member Since: 2011 | Term Expires: 2015 Cindy Elsbernd was born in Decorah, Iowa and is a graduate of the University of Northern Iowa. She has lived in Des Moines since 1993.Cindy and her husband Ryan have two sons: Sam, a student at Roosevelt High School, and Lars, who attends Merrill Middle School. Cindy is the director of a non-profit organization in Des Moines called Iowa Kidstrong, Inc., which she founded in February 2005 with a mission to promote healthy, active lifestyles to youth. Over the last several years, 22 Des Moines elementary schools, as well as other schools in surrounding areas, have participated in Iowa Kidstrong’s KidStriders program. Elsbernd has also launched several other programs through the organization to encourage students to get and stay active, including a marathon training program for high school youth called See Us Run Des Moines.

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Connie Boesen 3011 Don Lee Court | Des Moines, IA 50317 | (515) 266-7063 | connie.boesen@dmschools.org Member Since: 2003 | Term Expires: 2013 Connie Boesen works for Polk County and is also the owner of Applishus, Inc., a concession business. Her extensive involvement with Des Moines Public Schools includes serving as president/chair of the School Board for three years, past-president of the Council of Des Moines PTAs, past-president of the East High School PTA, and treasurer of the Schools First Local Option Sales Tax campaign. She is a Champion of Education for the United Way and serves on the United Way Board of Directors and on the Early Childhood Iowa Board of Directors. Connie graduated from East High School and attended DMACC and Grand View College. She is married to Ted Boesen, Jr. and has two daughters who graduated from East High, as well as four stepchildren.

Teree Caldwell-Johnson 3907 SW 29th Street | Des Moines, IA 50321 | (515) 287-3123 | teree.caldwell-johnson@dmschools.org Member Since: 2006 | Term Expires: 2013 Teree Caldwell-Johnson, a graduate of Spelman College and the University of Kansas, serves as the CEO of Oakridge Neighborhood and Oakridge Neighborhood Services, a local housing and human services nonprofit agency. Active in the community, Teree serves on several non-profit boards, including the University of Kansas College of Liberal Arts and Sciences Advisory Board, Mid-Iowa Health Foundation, Greater Des Moines Community Foundation, and I’ll Make Me A World in Iowa. Teree is a member of Alpha Kappa Alpha Sorority Incorporated, Jack and Jill of America, and The Links, Incorporated where she serves on the National Executive Council and the National Foundation Board in her capacity as Director of Philanthropy. Teree and her husband Vernon, a retired non-profit executive, are the parents of two college-age children, Baley and Baxtyr.

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Bill Howard 4200 SE 24th St. | Des Moines, IA 50320 | (515) 282-4451| bill.howard@dmschools.org Member Since: 2011 | Term Expires: 2015 Bill Howard has lived in Des Moines his entire life, attending Des Moines Public Schools beginning at Howe Elementary and Weeks Middle School. He graduated from Des Moines Technical High School. Bill and his wife Cathy currently live on the south side. Bill started working for the Des Moines Public Schools in 1973 in the Operations department as a custodian. In 1985, he was promoted to Operations Administrator, a position he held until 2008 when he took the option of early retirement. Bill has served in numerous volunteer positions as a DMPS employee, serving as AFSCME Operations Department Representative and on the Negotiations and Labor Management committee, both as an employee and an administrator. He was also a delegate to South Central Iowa Federation of Labor and to the Iowa Federation of Labor Convention.

Joe Jongewaard Des Moines, IA 50310 | (515) 277-2563 | joe.jongewaard@dmschools.org Member Since: 2012 | Term Expires: 2013 Joe Jongewaard is a long-time community volunteer, businessman, and public servant with experience in economic development, housing, finance, and government. He was appointed to the School Board in January 2012 to fill a vacancy for a term that expires in September 2013. Joe served as an aide to former Governor Tom Vilsack and to U.S. Senator Tom Harkin. Most recently, Joe was a project manager at the Iowa Department of Economic Development, helping to develop the state’s wind energy industry. In addition, Joe spent nearly 16 years of his career with Equitable Life Assurance. Among his volunteer work for the school district over the years, he served on the committee that developed the Downtown School. Joe graduated from Iowa State University and was recognized as an “Outstanding Young Alumnus” by ISU. He is married to Connie Cook, who recently retired after more than 40 years as a teacher, principal, and Associate Superintendent with Des Moines Public Schools.

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Pat Sweeney 2831 Willowmere Dr. | Des Moines, IA 50321 | (515) 577-4183 | patricksweeney40@gmail.com Member Since: 2011 | Term Expires: 2015 Pat Sweeney was born in Dubuque, Iowa and has been a Des Moines resident since 1998. He and his wife, Molly McCoy Sweeney, have three young children—Liam, Nora, and Clare—who attend Des Moines Public Schools. Pat served in the United State Marine Corp from 1984-1988 and received an honorable discharge. He graduated from Clarke College in Dubuque, Iowa in 1993 with a BA in Communications. He has been employed at the Polk County Health Department as the Emergency Preparedness Coordinator since 2007.

Thomas Ahart, Superintendent 901 Walnut Street | Des Moines, IA 50309 | (515) 242-7766 | superintendent@dmschools.org Tom Ahart became Superintendent of Des Moines Public Schools on March 12, 2013. He was appointed interim Superintendent on May 15, 2012 and Associate Superintendent of the school district on July 1, 2011. Prior to that, he served as principal of Harding Middle School for three years. Tom has also served as the Director of Human Resources at the Ankeny Community School District, the Director of Instruction at the Marshalltown Community School District, and as a school improvement consultant at the Heartland Area Education Agency. He has also been a language arts teacher at high schools in Denison, IA and Glenwood Springs, CO. He is involved in a number of educational and professional associations, having served as president of the Iowa Association for Supervision and Curriculum Development, an editor of Iowa Educational Leadership, and a member of the Iowa Department of Education’s Charter School Advisory Board. Tom received a BA in speech and mass communications from the University of Denver as well as a Master’s of Public Administration and Ed.S from Drake University. He is completing his Doctorate in Education Leadership at Drake University, with a dissertation on student achievement factors in Iowa schools.

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Our Schools

BRUBAKER ELEMENTARY SCHOOL 2900 E. 42nd Street, Des Moines, IA 50317 Brubaker is the result of the successful merger of Douglas and McKee elementary echools, supporting students in general education, students with autism, as well as those an Intellectually Disabled classroom. Brubaker is focused on PBIS expectations of being respectful, responsible, and safe. Principal: Amy Wiegmann P: 515-242-8405 | F: 515-265-5690 | E: brubaker@dmschools.org

CAPITOL VIEW ELEMENTARY SCHOOL 320 E. 16th Street, Des Moines, IA 50316 Capitol View is a continuous calendar school whose vision is to nurture resilient young people from preschool through 5th grade who are prepared to meet the needs of the 21st century. Principal: Marsha Kerper P: 515-242-8402 | F: 515-265-3471 | E: capitolview@dmschools.org

CARVER COMMUNITY SCHOOL 705 E. University Avenue, Des Moines, IA 50316 Carver is truly a community effort in support of providing children with a great education. Not only is Carver a PK-5 elementary school, but it also includes an early education center and a Boys & Girls Club facility. Principal: Cecil Brewton P: 515-242-8418 | F: 515-262-1095 | E: carver@dmschools.org

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CATTELL ELEMENTARY SCHOOL 3101 E. 12th Street, Des Moines, IA 50316 Cattell first opened in 1890 and is proud to be named for an Iowa state legislator who was an early proponent of educational opportunity for all, regardless of race. Cattell’s current home was built on the original school site in 1992. Principal: Melinda Jones P: 515-242-8403 | F: 515-266-1605 | E:cattell@dmschools.org

COWLES MONTESSORI SCHOOL 6401 College Avenue, Windsor Heights, IA 50324 Located in the community of Windsor Heights, Cowles is Iowa’s only public Montessori school and serves students in preschool through eighth grade. Principal: Greg Grylls P: 515-242-7818 | F: 515-279-2502 | E:cowles@dmschools.org

DOWNTOWN SCHOOL 1800 Grand Avenue, Des Moines, IA 50309 The Downtown School is a place where students learn: unencumbered by desks, grade levels, or the limited information between the covers of a textbook. Students are provided an educational experience in kindergarten through fifth grade, based on what research has shown to be the best practices in elementary education. Principal: John Johnson P: 515-242-8422 | F: 515-242-7391 | E: downtown@dmschools.org

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EDMUNDS ELEMENTARY SCHOOL 950 15th Street, Des Moines, IA 50314 Edmunds is a PK-5 neighborhood school. The Edmunds community provides a relevant, engaging, and challenging learning environment. Each child attending Edmunds will be equipped to use their experiences in meaningful ways throughout their lives. Principal: Jaynette Rittman P: 515-242-8406 | F: 515-244-1568 | E: edmunds@dmschools.org

FINDLEY ELEMENTARY SCHOOL 3025 Oxford Street, Des Moines, IA 50313 Findley is a neighborhood school serving preschool through fifth grade students. Findley’s mission is to accept nothing less than high academic and social achievement from every student. Principal: Tara Owen P: 515-242-8406 | F: 515-244-1568 | E: findley@dmschools.org

GARTON ELEMENTARY SCHOOL 2820 E. 24th Street, Des Moines, IA 50317 Garton meets the diverse needs of all learners by providing support to ELL, Special Education, and mentally and physically disabled students. Garton has high expectation for its staff, students, and parents. Students are taught to be responsible, respectful, and caring citizens through the PBIS model. Principal: Renita Lord P: 515-242-8406 | F: 515-244-1568 E: garton@dmschools.org

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GREENWOOD ELEMENTARY SCHOOL 316 37th Street, Des Moines, IA 50312 When Greenwood first opened in 1901, it was its very own school district until joining in the city-wide consolidation in 1907. Today, Greenwood serves nearly 450 elementary students, from first generation Americans to descendants of Des Moines’ founding families. Principal: Eric Huinker P: 515-242-8410 | F: 515-277-5673 | E: greenwood@dmschools.org

HANAWALT ELEMENTARY SCHOOL 225 56th Street, Des Moines, IA 50312 Hanawalt is a neighborhood school that serves the west side of Des Moines with a rich tradition of educational and social excellence. With 100 years of service to its community, Hanawalt offers a model academic experience, targeting whole child learning through an emphasis on physical wellness, fine arts, and technology. Principal: Andrew Burg P: 515-242-8411 | F: 515-255-1792 | E: hanawalt@dmschools.org

HILLIS ELEMENTARY SCHOOL 2401 56th Street, Des Moines, IA 50310 Hillis is a place where learning comes alive, serving students in preschool through fifth grade. Hillis teachers design and facilitate lessons to make learning relevant and rigorous. Hillis also plays an active role with the community’s healthy living efforts, including a new trail at the school and programs to promote walking and biking to school. Principal: Beth Sloan P: 515-242-8412 | F: 515-278-5707 | E: hillis@dmschools.org

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HOWE ELEMENTARY SCHOOL 2900 Indianola Road, Des Moines, IA 50315 Howe is an Artful Learning Legacy School. The Artful Learning model offers a school improvement plan supported by teacher training, action research, and scholarly reflection. The Artful Learning model is interdisciplinary and consists of four elements: experience, inquire, create, and reflect. Principal: Dianna Anderson P: 515-242-8413 | F: 515-288-4128 | E: howe@dmschools.org

HUBBELL ELEMENTARY SCHOOL 800 42nd Street, Des Moines, IA 50312 Hubbell was the first authorized International Baccalaureate Primary Years World School in Iowa. Hubble is situated at the confluence of five historic neighborhoods and proudly serves a worldly population of students and families. Principal: Carrie Belt P: 515-242-8414 | F: 515-242-8290 | E: hubbell@dmschools.org

JACKSON ELEMENTARY SCHOOL 3825 Indianola Avenue, Des Moines, IA 50320 Jackson strives to create a safe, positive nurturing learning environment; to possess technological and information literacy; and to equip students to be lifelong learners, contributing citizens, people of character, and self-directed learners. Principal: Deanna Culp P: 515-242-8415 | F: 515-244-2880 | E: jackson@dmschools.org

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JEFFERSON ELEMENTARY SCHOOL 2425 Watrous Avenue, Des Moines, IA 50321 Jefferson is a school community that provides academic excellence through a differentiated, rigorous curriculum and a joint commitment from students, families, and staff. The Jefferson learning environment fosters exemplary behavior and responsible citizens. Principal: Mary Minard P: 515-242-8416 | F: 515-287-8601 | E: jefferson@dmschools.org

KING ELEMENTARY SCHOOL 1849 Forest Avenue, Des Moines, IA 50314 King is a K-5 campus located in the King-Irving neighborhood. King is proud to have the opportunity to educate the students of our community. Principal: Peter LeBlanc P: 515-242-8417 | F: 515-288-1382 | E: king@dmschools.org

LOVEJOY ELEMENTARY SCHOOL 801 E. Kenyon Avenue, Des Moines, IA 50315 Lovejoy’s mission is to nurture, educate, and inspire. Lovejoy is a K-5 elementary school offering a strong/diverse academic program emphasizing the development of the whole child. Go Cruisers! Principal: Bill Szakacs P: 515-242-8419 | F: 515-285-0279 | E: lovejoy@dmschools.org

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MADISON ELEMENTARY SCHOOL 806 E. Hoffman Street, Des Moines, IA 50316 Madison has a wonderfully diverse population which includes about 40 percent of students who are learning English as their second language. Many Madison students are bilingual and speak both English and Spanish. Madison serves students in preschool through fifth grade. Principal: Cory Heaberlin P: 515-242-8420 | F: 515-265-6080 | E: madison@dmschools.org

MCKINLEY ELEMENTARY SCHOOL 1610 SE 6th Street, Des Moines, IA 50315 McKinley serves as a school and as a resource center for its diverse community. Many McKinley PK-5 students bring a rich cultural heritage that finds expression at McKinley, a school that has served the community since 1902. Principal: Lois Brass P: 515-242-8423 | F: 515-282-1327 | E: mckinley@dmschools.org

MONROE ELEMENTARY SCHOOL 2250 30th Street, Des Moines, IA 50310 Monroe serves approximately 535 students in kindergarten through 5th grade and is the home of the northwest mental disabilities cluster program. Principal: Cindy Wissler P: 515-242-8425 | F: 515-279-4331 | E: monroe@dmschools.org

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MORRIS ELEMENTARY SCHOOL 1401 Geil Avenue, Des Moines, IA 50315 Morris, located on the city’s south side, serves approximately 600 K-5 students. The school philosophy centers around building strong foundations for the humanistic side of the teaching and learning process, while promoting high levels of academic rigor that is individualized to the needs of every student. Morris’ goal is to utilize a unified approach to expose students to essential skills and concepts that will aid them in promoting successful adult lives. Principal: Sherry Amos P: 515-242-8421 | F: 515-285-1868 | E: morris@dmschools.org

MOULTON EXTENDED LEARNING CENTER 1541 8th Street, Des Moines, IA 50314 Moulton operates on an extended year calendar and is proud to serve Des Moines students from Head Start through 8th grade. Principal: Cheri Dixon P: 515-242-8427 | F: 515-288-1346 | E: moulton@dmschools.org

OAK PARK ELEMENTARY SCHOOL 3928 6th Avenue, Des Moines, IA 50313 Oak Park first opened its doors in 1891, serving children from the historic neighborhoods of Highland and Oak Park. More than a century later, Oak Park is the educational home for more than 400 K-5 students. Principal: Chris Fee P: 515-242-8427 | F: 515-288-1346 | E: oakpark@dmschools.org

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PARK AVENUE ELEMENTARY SCHOOL 3141 SW 9th Street, Des Moines, IA 50315 Park Avenue is an authorized International Baccalaureate World School. Students at Park Avenue are directed, life-long learners with a clear world view who listen carefully; cooperate; and demonstrate respect for themselves, others, and the world. Principal: Wayne Knutson P: 515-242-8429 | F: 515-244-8238 | E: parkavenue@dmschools.org

PERKINS ELEMENTARY SCHOOL 4301 College Avenue, Des Moines, IA 50311 Perkins is a culturally diverse community of high achieving students. Academic Data Teams and student data are the catalyst of Professional Development and instruction throughout the year. Community relationships are valued and encouraged at Perkins. Principal: Dan Koss P: 515-242-8430 | F: 515-274-1367 | E: perkins@dmschools.org

PHILLIPS ELEMENTARY SCHOOL 1701 Lay Street, Des Moines, IA 50317 Phillips is a school of choice where students in preschool through fifth grade are expected to follow a code of respect, responsibility, and safety; abide by a dress code; and adhere to the school’s homework policy. Phillips offers Core Knowledge Sequence, content specific for elementary students. Principal: Laurel Prior-Sweet P: 515-242-8431 | F: 515-265-3406 | E: phillips@dmschools.org

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PLEASANT HILL ELEMENTARY SCHOOL 4801 E. Oakwood Drive, Pleasant Hill, IA 50327 Pleasant Hill is located in east Des Moines and serves approximately 325 students. Pleasant Hill is proud of its active PTO and parent involvement. Pleasant Hill Panthers are Proud to be Respectful, Responsible, and Safe! Pleasant Hill is a two section per grade level elementary building serving preschool through fifth grade. Principal: Terrie Price P: 515-242-8432 | F: 515-265-8344 | E: pleasanthill@dmschools.org

RIVER WOODS ELEMENTARY SCHOOL 2929 SE 22nd Street, Des Moines, IA 50320 River Woods is a continuous learning calendar school, serving students pre-K through grade 5. The school opened in 2000 to meet the growing needs of southeast Des Moines. Core principles that define the school’s work include: providing learners with meaningful, differentiated learning experiences; collaboration and a common vision for achievement; and maintaining a safe, responsible, and respectful school climate. Principal: Jill Burnett Requist P: 515-242-8433 | F: 515-244-2386 | E: riverwoods@dmschools.org

SAMUELSON ELEMENTARY SCHOOL 3929 Bel Air Road, Des Moines, IA 50310 Samuelson, opened in September 1965, is named in honor of Agnes Samuelson, a long-time superintendent of schools in Iowa. All staff have been trained in Cognitively Guided Instruction, which emphasizes solving math problems multiple ways. Students are taught skill-based literacy strategies at their instructional level and also are exposed to fulltime art, music, and physical education classes taught by certified teachers. Principal: Cindy Roerig P: 515-242-8441 | F: 515-331-0971 | E: samuelson@dmschools.org

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SOUTH UNION ELEMENTARY SCHOOL 4201 S. Union Street, Des Moines, IA 50315 South Union is a union of Granger and Mitchell Elementary schools. South Union prepares students to be productive citizens through academics, arts, and wellness. Principal: Contance Vande Krol P: 515-242-8409 | F: 515-953-0486 | E: southunion@dmschools.org

STOWE ELEMENTARY SCHOOL 1411 E. 33rd Street, Des Moines, IA 50317 Stowe has proudly served the eastside community for nearly 100 years. Located on ten acres of an oak savannah, Stowe provides many engaging opportunities for students, including an outdoor classroom. As an authorized International Baccalaureate Primary Years Programme, Stowe focuses on the development of the whole child as an inquirer, both in the classroom and the world. Principal: Jennifer Williams P: 515-242-8435 | F: 515-287-1740 | E: stowe@dmschools.org

STUDEBAKER ELEMENTARY SCHOOL 300 E. County Line Road, Des Moines, IA 50320 Studebaker promotes and instills a sense of pride while creating a positive learning environment in which students are encouraged to try their best and play an active role as a member of the Studebaker team. Studebaker serves students in preschool through fifth grade. Principal: Brian Crook P: 515-242-8436 | F: 515-287-1740 | E: studebaker@dmschools.org

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WALNUT STREET SCHOOL 901 Walnut Street, Des Moines, IA 50309 Walnut Street, located in downtown Des Moines, is a school of choice for PK-5 students and families from across the Des Moines metropolitan area. As an International Baccalaureate - Primary Years Program World School, the school has a strong emphasis on inquiry instruction, international-mindedness, and Mandarin Chinese language and culture. Principal: Craig Leager P: 515-242-8438 | F: 515-242-8372 | E: walnutstreet@dmschools.org

WILLARD ELEMENTARY SCHOOL 2941 Dean Avenue, Des Moines, IA 50317 Willard has been meeting the educational needs of east side students for many generations. The school has a wonderfully diverse student population and currently serves approximately 475 students in the Head Start program through fifth grade. Principal: Julie Kruse P: 515-242-8439 | F: 515-265-1388 | E: willard@dmschools.org

WINDSOR ELEMENTARY SCHOOL 5912 University Avenue, Des Moines, IA 50311 Windsor is a diverse, inclusive school where all students are provided a foundation for success in a global community. The school has a rich tradition of inspiring students to be successful in society, educational endeavors, and interpersonal relationships. Principal: Scott Nichols P: 515-242-8440 | F: 515-279-5372 | E: windsor@dmschools.org

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WRIGHT ELEMENTARY SCHOOL 5001 SW 14th Street, Des Moines, IA 50315 Wright is an Artful Learning Legacy School. The Artful Learning model consists of four main elements— experience, inquire, create, and reflect—which encourage and support best teaching practices and improve the manner in which students and teachers learn. Principal: Lindsey Cornwell P: 515-242-8442 | F: 515-285-6247 | E: wright@dmschools.org

MIDDLE SCHOOLS

BRODY MIDDLE SCHOOL 2501 Park Avenue, Des Moines, IA 50321 Brody students are actively involved in a quality education, reaching their fullest potential and becoming assets within their community. Principal: Thomas Hoffman P: 515-242-8443 | F: 515-244-0927 | E: brody@dmschools.org

CALLANAN MIDDLE SCHOOL 3010 Center Street, Des Moines, IA 50312 Callanan is a diverse learning community that strives for the learning in all classrooms to be engaging, thoughtful, motivating, and related to the world in which we live. Principal: Doug Calaway P: 515-242-8101 | F: 515-242-8103 | E: callanan@dmschools.org

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GOODRELL MIDDLE SCHOOL 3300 E. 29th Street, Des Moines, IA 50317 Goodrell is a choice school which offers the International Baccalaureate - Middle Years Program designed to help students develop the knowledge, understanding, attitudes, and skills necessary to participate actively and responsibly in an ever-changing world. Principal: Dawn Stahly P: 515-242-8444 | F: 515-264-9057 | E: goodrell@dmschools.org

HARDING MIDDLE SCHOOL 203 E. Euclid Avenue, Des Moines, IA 50313 At Harding, the focus is on educating students to make a positive difference in their community. The schedule devotes a majority of the students’ day to rigorous learning opportunities in literacy, math, and science concepts and skills. Principal: Maureen Taylor P: 515-242-8445 | F: 515-244-3566 | E: harding@dmschools.org

HIATT MIDDLE SCHOOL 1214 E. 15th Street, Des Moines, IA 50316 Hiatt has a rich tradition as a community school. Hiatt strives to provide a quality education with high expectations for teaching and learning and is dedicated to the safety, social, and emotional well-being of all. Principal: Deb Champan P: 515-242-7774| F: 515-266-6390| E: hiatt@dmschools.org

2013-2014 ADOPTED BUDGET

56

HOYT MIDDLE SCHOOL 2700 E. 42nd Street, Des Moines, IA 50316 Hoyt is located on the far east side of Des Moines and has been proudly serving a diverse population of students for 40 years. Each day, students are engaged in a secure and supportive learning environment where they can achieve their highest potential and accept responsibility for their learning. Principal: Deb Markert P: 515-242-8446| F: 515-265-5059| E: hoyt@dmschools.org

MCCOMBS MIDDLE SCHOOL 201 County Line Road, Des Moines, IA 50320 Located on the far south side of Des Moines, McCombs serves both Polk and Warren counties. McCombs’ motto—Everyone Expecting Excellence Everyday—is reflected in all that happens at the school. The staff and administration strive to provide a safe, caring environment in which all students attain the skills needed to become successful citizens of 21st century society. Principal: Nancy Croy P: 515-242-8447 | F: 515-287-2644 | E: mccombs@dmschools.org

MEREDITH MIDDLE SCHOOL 4827 Madison Avenue, Des Moines, IA 50310 Meredith is a proud and positive, academically accountable, welcoming of diversity, and socially responsible and respectful school community. Meredith is an International Baccalaureate World School. Principal: Cindy Flesch P: 515-242-7250 | F: 515-242-8291 | E: meredith@dmschools.org

2013-2014 ADOPTED BUDGET

57

MERRILL MIDDLE SCHOOL 5301 Grand Avenue, Des Moines, IA 50312 Merrill offers the International Baccalaureate - Middle Years Program to foster an educational environment where all students are provided with diverse and challenging opportunities, empowering them to become lifelong learners and active citizens in their democracy and in the global community. Principal: Alex Hanna P: 515-242-8448 | F: 515-274-1844 | E: merrill@dmschools.org

WEEKS MIDDLE SCHOOL 901 E. Park Avenue, Des Moines, IA 50315 Weeks is located on the south side of Des Moines and welcomes all students and families to be a part of positive and meaningful learning experiences. Weeks meets students’ needs, accelerating and supporting them as needed. Principal: Audrey Rieken P: 515-242-8449 | F: 515-288-6755 | E: weeks@dmschools.org

HIGH SCHOOLS

EAST HIGH SCHOOL 815 E. 13th Street, Des Moines, IA 50316 East was founded in 1861, with the major structure constructed in 1911. A large renovation was completed in January 2006, which added a new cafeteria, classrooms, and administrative offices. The East High motto, For the Service of Humanity, embraces the school’s focus on developing life-long learners who will be productive citizens. Principal: Steve Johns P: 515-242-7788 | F: 515-242-7958 | E: east@dmschools.org

2013-2014 ADOPTED BUDGET

58

HOOVER HIGH SCHOOL 4800 Aurora Avenue, Des Moines, IA 50310 Hoover was built in 1967 to serve the students in northwest Des Moines. At Hoover, each member of the learning community is challenged to grow in every classroom every day. The instructional program is designed to meet the needs of every level of learner with course offerings creating overlapping layers of support for struggling and advanced learners. Principal: Doug Wheeler P: 515-242-7300 | F: 515-242-7308 | E: hoover@dmschools.org

LINCOLN HIGH SCHOOL 2600 SW 9th Street, Des Moines, IA 50315 Lincoln offers four academies for students to choose from: Health, Education, & Public Service; Arts & Communications; Science Trades, Engineering, & Applied Math; and Business, Finance, & Law. Principal: Paul Williamson P: 515-242-7500 | F: 515-242-7517 | E: lincoln@dmschools.org

LINCOLN RAILS ACADEMY 1000 Porter Avenue, Des Moines, IA 50315 The Research, Academics, and Interests in Life Skills (RAILS) Academy is the ninth grade building for Lincoln High School. Principal: Paul Williamson P: 515-242-7500 | F: 515-242-7517 | E: lincoln@dmschools.org

2013-2014 ADOPTED BUDGET

59

NORTH HIGH SCHOOL 501 Holcomb Avenue, Des Moines, IA 50313 North is raising the academic bar for all students with new, innovative teaching methods and is the largest oneto-one laptop school in Iowa. Principal: Michael Vukovich P: 515-242-7200 | F: 515-288-8409 | E: north@dmschools.org

ROOSEVELT HIGH SCHOOL 4419 Center Street, Des Moines, IA 50312 Roosevelt sits in the heart of the Roosevelt Cultural District. Recently renovated, the historic 90-year-old school has developed a tradition of excellence, both academically and in various extra-curricular activities, which are a source of pride to the community it serves, students, faculty, and alumni. Principal: Kevin Biggs P: 515-242-7272 | F: 515-242-7277 | E: roosevelt@dmschools.org

OTHER SCHOOLS AND PROGRAMS

CENTRAL CAMPUS 1800 Grand Avenue, Des Moines, IA 50309 Central Campus is a regional academy of the school district, offering unique academic and career opportunities designed to enhance the learning experiences of middle and high school students in Central Iowa and direct, inspire, and motivate a diverse group of students. Central Camus is home to five distinct programs: Career and Technical Institute, Central Academy, Intensive English Language Learner Center, Future Pathways, and World Languages. Principal: Gary McClanahan, Director/Julie Rosin, Assistant Director P: 515-242-7846 | F: 515-242-7598 | E: centralcampus@dmschools.org

2013-2014 ADOPTED BUDGET

60

CENTRAL ACADEMY 1912 Grand Avenue, Des Moines, IA 50309 Central Academy offers students from across the Des Moines metro challenging, academically advanced coursework in core academic areas and world languages. Home to Iowa’s only International Baccalaureate Diploma Programme, Central Academy also offers a wide variety of Advanced Placement courses and six world languages, many of which are unique to central Iowa. Principal: Gary McClanahan, Director/Crista Carlile, Supervisor P: 515-242-7888 | F: 515-242-8252 | E: centralacademy@dmschools.org

RUBY VAN METER 710 28th Street, Des Moines, IA 50312 Ruby Van Meter is a special secondary school serving 180 students who have moderate and severe disabilities. Ruby Van Meter has multiple age-appropriate opportunities for students found in very few schools around the country. Principal: Cynthia Weisz P: 515-242-8220 | F: 515-242-8223 | E: vanmeter@dmschools.org Website: Ruby Van Meter

SMOUSE OPPORTUNITY SCHOOL 2820 Center Street, Des Moines, IA 50312 Smouse Opportunity School provides PK-5 students personalized educational programs to meet individual needs. The school has a special education consultant, school nurse, speech pathologist, school psychologist, school social worker, and occupational and physical therapists. Principal: Leslie Timmerman P: 515-242-8210 | F: 515-242-8214 | E: smouse@dmschools.org

2013-2014 ADOPTED BUDGET

61

SCAVO ALTERNATIVE HIGH SCHOOL 3725 52nd Street, Des Moines, IA 50310 Scavo Alternative High School serves approximately 300 students in grades 10-12. Classroom sizes are smaller with additional supports for students who need an environment that is responsive and flexible to their learning needs. Principal: Rich Blonigan P: 515-242-7589 | F: 515-242-7591 | E: scavo@dmschools.org

FUTURE PATHWAYS 1800 Grand Avenue, Des Moines, IA 50309 The learning process and environment at Future Pathways are unlike anything most students have ever experienced. Future Pathways serves DMPS students who are at least 17 years old and have at least ten credits with a personalized, progressive, and project-based education with the goal of graduation for all. Principal: Erin Stoen, Administrator P: 515-242-8195 | F: 515-242-7809 | E: futurepathways@dmschools.org

DES MOINES ALTERNATIVE 1800 Grand Avenue, Des Moines, IA 50309 Des Moines Alternative is a rigorous, relevant, and re-affirming program for students who need special education services for behavior disorders within a special setting. The school provides intensive instructional support to students through career and vocational exploration and experience, literacy support, computer based instruction, project based learning, behavioral intervention services, social work services, and collaborative community services. Principal: Randi Oleson P: 515-323-8643 | E: randi.oleson@dmps.k12.ia.us

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MIDDLE SCHOOL ALTERNATIVE 2115 E. 39th Street, Des Moines, IA 50317 The Middle School Alternative Education program at the McKee Education Center serves students in grades six through nine who experience significant behavioral or emotional difficulties that cannot be addressed in a comprehensive setting. The program is designed to meet the needs of students who have habitual disruptive behavior. The program provides academic and intensive social/emotional therapy to successfully transition students back to their home schools. Principal: Randi Oleson P: 515-323-8643 | E: randi.oleson@dmps.k12.ia.us

PACE (INTERAGENCY PROGRAMS) 620 8th Street, Des Moines, IA 50309 PACE provides educational and casework services to students in grades 8-12. Students work on academic courses and social skills. The program serves students receiving Special Education services. Principal: Randi Oleson P: 515-697-5700 | E: randi.oleson@dmps.k12.ia.us

ORCHARD PLACE CAMPUS SCHOOL 5412 SW 9th Street, Des Moines, IA 50315 Orchard Place Campus School provides instruction for students who are residents of Orchard Place, a PMIC (Psychiatric Medical Institute for Children) non-profit facility. Services are provided for students in grades 4 – 12 from across the state of Iowa. Principal: Shari Thompson P: 515-287-9700 | F: 515-287-9707 | E: orchardplace@dmschools.org

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Our Financial Awards

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SECTION 2
Financial Structure Policy and Process

2
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Organization Charts

2011-2012 Organization Chart
DMPS TV Graphics Communications Specialist Website Community Relations Internal Auditor

COMMUNITY BOARD OF DIRECTORS SUPERINTENDENT
General Counsel

AARA Staff Writer Investigations Open Enrollment Student Placement

Associate Superintendent School Services Executive Director Secondary Schools & Learning Services High Schools Middle Schools Expulsions Truancy School Resource Officers Learning Services Communities in Schools Gateway to College Homeless Students Juvenile Court Officers SUCCESS Activities Director/PE

Associate Supt. Teaching & Learning

Executive Director Human Resources HR Director Operation/Labor Relations

Chief Financial Officer Controller

Chief Operations Officer Construction Mgmt. Director Facilities Director Crafts Specialist Environmental/Safety Specialist Project Specialist Security Specialist Food & Nutrition Director Operations Director Central Stores Specialist Purchasing Specialist Preventive Maintenance Specialist Print Shop Specialist Technology Director Transportation Manager

Executive Director NW Elementaries

Executive Director So. & East Elementaries Elementary Schools Health Services Released Deans Student Records

Executive Director Student & Family Services SpEd Early Childhood & Early ACCESS SpEd Zone Supervisors District-wide SpEd Programs SpEd Compliance SpEd Support Services Medicaid Parent Education Connection Secondary Transition Ed. Program Homebound Hospital Programs Juvenile Court & DHS Liaison Section 504

Professional Development Curriculum Director & Title Programs Assessment Counseling District Registrar English Language Learners Gifted & Talented Library Services Preschool

Business Manager

Elementary Schools Office Managers Welcome Center Enrollment

District Accountants Capital Projects Cash Management Associates & Clerical Food Service School Liaison Employee Records Special Projects Employee Attendance Sponsored Programs Center Payroll Operations Hiring Specialists Risk Management & Benefits Community Education Grants Metro Kids Care Wellness Center

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2012-2013 Organization Chart
Staff Writer DMPS TV Website Communications Specialist Associate Internal Auditor Community Relations Internal Auditor

COMMUNITY BOARD OF DIRECTORS SUPERINTENDENT
General Counsel Open Enrollment Student Placement

Associate Superintendents Executive Director High Schools & Learning Services High Schools Expulsions & Truancy School Resource Officers Learning Services Communities In Schools AmeriCorps Homeless Students Gateway to College Juvenile Court Officers SUCCESS Gear Up Activities Director/PE Drivers Education

Chief Financial Officer Executive Director Curriculum, Instruction, & Assessment Director of Teaching & Learning Director of Federal Programs Assessment Professional Development Counseling District Registrar English Language Learners Gifted & Talented Library Services Early Childhood

Chief Operations Officer Construction Mgmt. Director Facilities Director Crafts Specialist Environmental/Safety Specialist Project Specialist Security Specialist Food & Nutrition Director Operations Director Central Stores Specialist Purchasing Specialist Preventive Maintenance Specialist Print Shop Specialist Technology Director Transportation Manager

Executive Director Middle Schools

Executive Director Elementary

Executive Director Student & Family Services SpEd Early Childhood & Early ACCESS SpEd Zone Supervisors

Executive Director Human Resources

Controller

Business Manager Finance & Accounting Systems Analyst District Accountants Cash Management Food Service School Liaison Special Projects Sponsored Programs Payroll Operations Risk Management & Benefits Community Education Grants Metro Kids Care Wellness Center

Middle Schools Des Moines Alternative Placement (DMAP) 21st Century Community Learning Centers Student Records Home Instruction

Elementary Schools Director of Elementary School Services Office Managers Assistant Principals & Deans Director of Elementary Student Services Registration Open Enrollment Student Placement Student Records Welcome Center Enrollment

HR Director Hiring Specialists Employee Records Employee Attendance Center Investigations Recruiting Negotiations Employee Relations

District-wide SpEd Programs SpEd Compliance SpEd Support Services Medicaid

Parent Education Connection Secondary Transition Ed. Program Homebound Health Services

Hospital Programs Juvenile Court & DHS Liaison Section 504

2013-2014 ADOPTED BUDGET

68

2013-2014 Organization Chart
Staff Writer DMPS TV Website Associate Internal Auditor Community Relations Internal Auditor

COMMUNITY BOARD OF DIRECTORS SUPERINTENDENT
General Counsel

Chief Schools Officer Executive Director Secondary Schools

Chief Academic Officer Executive Director Learning Services

Chief Human Resources Officer Executive Director Student & Family Services SPECIAL ED:

Chief Financial Officer Controller District Accountants Food Service School Liaison Sponsored Programs Treasury Analyst Finance & Accounting Systems Analyst Special Projects Business Manager Accounts Payable Payroll Operations Community Education Grants Metro Kids Care

Chief Operations Officer Director of Construction Management Director of Facilities Crafts Environmental/Energy Projects Safety Security Director of Food & Nutrition Director of Operations Central Stores Custodial Preventive Maintenance Print Shop Purchasing Director of Technology Transportation

Executive Director Elementary Schools

Director of High Schools Director of Middle Schools Des Moines Alternative Placement (DMAP) Drivers Education Expulsions, Truancy, & Attendance Officers School Resource

Director of Elementary School Services Office Managers Assistant Principals & Deans Family Engagement Director of Elementary Student Services Registration Open Enrollment Student Placement Student Engagement & Attendance Director of Pre-K Programs Welcome Center & Enrollment

21 Century Community Learning Centers Communities in Schools Counseling District-Wide Extra & Co-Curricular Activities Home Instruction Homeless Students Student Records SUCCESS, Gateway to College, & Juvenile Court Officers

st

Executive Director Curriculum, Instruction, & Assessment Director of Teaching & Learning: Secondary Director of Teaching & Learning: Elementary Director of Federal Programs Assessment Curriculum Coordinators District Registrar English Language Learners Gifted & Talented Library Services Professional Development

Hiring Specialists Employee Records Technology Systems Attendance Center Investigations Equity/Diversity Recruitment & Retention Training & Development Negotiations Employee Relations Internal Communications District Volunteer Coordinator Risk Management, Benefits, & Wellness

Supervisors Early Childhood & Early ACCESS Elementary Secondary District-wide Programs Systems Support Special Schools & Programs

Support & Instruction Services Support Teams Compliance Monitoring Homebound Medicaid Parent Educators Secondary Transition Programs

GENERAL ED:

Health Services Audiology Homebound Hospital Programs Juvenile Court & DHS Liaison Section 504 Support Services

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Fund Structure and Descriptions

DMPS All Funds

Governmental Funds

Propietary Funds

Fiduciary Funds

Operating Fund

Special Revenue Funds

Capital Projects Funds

Debt Service Funds

Enterprise Funds

Internal Service Funds

Trust Funds

General

Management

LOST (Schools First)

Debt Service

Food & Nutrition

Self-insurance

Private Purpose

PPEL

SWP (Students First)

Child Care

Risk Management

Pension

PERL

Preschool

COLLAGE

Agency

Student Activity

Home Building

Print Shop

Governmental Trust

Student Auto Body/Mechanic

Wellness Center

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The fiscal operations of the district are organized on the basis of “funds” and “accounts.” A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives, and each fund is a separate accounting entity with a self-balancing set of accounts. The district’s resources are allocated to and accounted in various funds according to the purpose for which they are spent and how they are controlled. Some funds are required by state law or bond covenants, others are established to control and manage money for particular purposes. All of the district’s funds are divided into three categories: I) Governmental, II) Proprietary, and III) Fiduciary.

I) GOVERNMENTAL FUNDS Governmental funds account for activities typically associated with government operations. Property taxes and intergovernmental revenues, such as state aid and federal funding, primarily support Governmental funds. Expenditures are classified by function such as instruction, support services, operation and maintenance of plant, student transportation, operation of non-instructional services, and capital construction. The four generic fund types in the Governmental category are: A) The Operating Fund (i.e. General Fund) is the general operating fund of the district and accounts for day-to-day operations of schools. It is funded primarily by state funds, federal funds, and local revenues, including property taxes. B) Special Revenue Funds account for and report the proceeds of specific revenue sources (other than Capital Projects or Debt Service) that are legally restricted or committed to expenditures for specified purposes. C) Capital Projects Funds account for all revenues and expenditures generated through the collection of local option sales tax and expenditures attributable to the Schools First or Students First renovation programs. D) The Debt Service Fund accounts for all aspects of the incurrence and repayment of general long-term debt. II) PROPRIETARY FUNDS Proprietary funds account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services primarily through user charges. As described below, there are two generic fund types of Proprietary funds:

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A) Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises or where the intent of the district is to finance or recover, primarily through user fees, the costs of goods or services on a continuing basis or where the district has determined that the revenue earned, cost incurred, and/or net income is necessary for management accountability. B) Internal Service Funds account for business-like activities where related goods or services are provided by one district department to other district departments on a cost reimbursement basis. III) FIDUCIARY FUNDS Fiduciary Funds account for assets held by the district in a trustee capacity or as an agent for individuals, private organizations, other governments, or other funds. They provide information about the financial relationships in which the district acts solely as a trustee or agent for the benefit of others. A) Trust or Agent Funds held by the district (e.g. Private-Purpose Trust, Pension Trust, and Agency Funds), while included in the budget book, are appropriated and, therefore, are not part of the total budget. Within the three fund categories and the various fund types, the district maintains the following fund accounts: I) GOVERNMENTAL FUNDS A) Operating Fund: 1. General Fund – The General Fund is the largest fund in the district. It is used to account for and report all financial resources not accounted for and reported in another fund. B) Special Revenue Funds: 1. Management Fund – The Management Fund is authorized by Iowa Code Section 298.4. The Management Fund receives monies from a tax levy approved by the Board for the purpose of covering the costs of property and liability insurance, equipment breakdown insurance, unemployment, early retirement incentives, workers’ compensation claims, and judgments. Based on financial projections with comparative increases in costs and number of early retirees as in past years, it appears that the tax rate for the Management Fund can be sustained for the next several years.

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2. Physical, Plant, and Equipment Levy Fund (PPEL) – PPEL is authorized by Iowa Code 298.2. Revenue is primarily generated from voter- and Board-approved property tax levies. PPEL will continue at the same rate as in past years. The voter portion of the PPEL levy was renewed by voters in September of 2010 for ten years. The PPEL Fund accounts for transactions related to the improvement of facilities and grounds, construction of schools, certain equipment expenditures, and other expenditures authorized in Iowa Code 298.3. PPEL is used for purposes such as energy improvements, payment of energy and QZAB notes, building repairs and improvements, musical instruments, ADA compliance, security upgrades, property acquisition, buses, abatement of hazardous materials, emergency repairs, telecommunications equipment, technology, and purchases of vehicles and other large equipment. 3. Public Education and Recreation Levy Fund (PERL) – PERL is authorized by Iowa Code 300.2. Revenue is primarily generated through a voter-approved property tax levy and community education fees. The PERL levy will continue at the same rate as in past years. The PERL Fund accounts for transactions related to school playgrounds and recreational activities within the district, including Community Education programming. These funds also pay for a portion of district activity directors’ compensation, certain middle school intramural athletic programs, and the City of Des Moines summer recreation programs. 4. Student Activity Fund – Accounts for transactions that occur due to school-sponsored, student-related co-curricular and extra-curricular activities. For example, money received from admission fees for events such as athletic events, drama productions, yearbook purchases, student fundraising, and other student-related activities are accounted for in this fund. Expenditures from this fund must directly benefit students. 5. Governmental Trust Funds – Government Trust Funds can be used for general district purposes, unless otherwise stipulated by the trust. Within these funds, Expendable Trust Funds account for transactions that are received in trust in which both the principal and interest earned can be used to support the district, while Permanent Trust Funds account for transactions that are received in trust in which only the interest earned, and not the principal itself, can be used to support the district.

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C) Capital Projects Funds: 1. Local Option Sales Tax: LOST (Schools First) – In 1999, the voters of Polk County approved a one cent local option sales tax to fund infrastructure needs of the schools. In 2007, the district issued revenue bonds to get ahead of escalating construction costs, which allowed the district to maintain the optimum timing of projects and to bridge the gap between the more aggressive construction schedule and the receipt of taxes. When interest rates came down, the district paid off the revenue bonds early, thus avoiding future interest costs on the debt. The district will continue to wind down the Schools First Fund. The final LOST-funded projects were completed and paid out in FY 2013, and the fund will have no activity after June 30, 2013. 2. Statewide Penny: SWP (Students First) – In 2009, voters approved a Revenue Purpose Statement to allow the district to use its portion of a statewide one cent sales tax for school renovation. The district began receiving revenue from the statewide penny for school renovation in FY 2011. The Superintendent’s Facility Advisory Committee recommended a five-year plan with a ten-year vision representing a back-to-basics approach to facilities improvements. The plan is focused on the following priorities: • • • • • • • • Safety and security Replacement of obsolete, inefficient, or worn-out equipment or systems Money saving strategies Improvements to buildings which were not targeted with Schools First revenues Technology infrastructure upgrades Air conditioning classrooms Improvements to enhance research-based student achievement Changing program needs

To minimize inflationary increases, the Board approved the sale of $70 million in Revenue Bonds in 2010, a second round for $71.9 million in March 2012, and a third round for $70 million in March 2013 that will be sold in FY 2014. Bond proceeds will be used on the above priorities at schools throughout the district. D) Debt Service Fund: 1. Debt Service – Accounts for and reports financial resources that are restricted, committed, or assigned to the expenditure of principal and interest. On March 1, 2010, the district received

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proceeds from the sale of the first round of $70 million in Revenue Bonds. Beginning in December 2010 and continuing through June 2029, principal and interest payments will be made on these Revenue Bonds. The district received $71.9 million in proceeds from the sale of a second round of Revenue Bonds on May 8, 2012. Principal and interest payments will be made on the second round of Revenue Bonds beginning in December 2012 and will continue through June 2029. As required by law, funds will be transferred from the PPEL and the Statewide Penny funds to the Debt Service Fund to make principal and interest payments on the district’s notes and bonds as they come due. II) PROPRIETARY FUNDS A) Enterprise Funds: 1. Food and Nutrition Fund – Accounts for transactions related to the school lunch, breakfast, and summer food programs authorized by Iowa Code 283A. Funding for these programs is provided by student sales and state and federal reimbursement through the operation of the National School Lunch Program. These funds are used to pay for personnel, food, supplies, and equipment purchase and repair. 2. Child Care Fund – Accounts for transactions for before-school, after-school, and summer child care programs authorized by Iowa Code 298A.12 and 279.49. The district provides before-school, after-school, and summer child care at various sites throughout the district through the Metro Kids program. Revenue is generated from fees, and the funds are primarily used to pay for staff. 2.b. Preschool Fund – Accounted for transactions for preschool programs with an instructional component for children who had not yet met the age requirement for school-aged education prior to FY 2008. Since FY 2008, the state has provided free preschool to four year olds through the Universal Preschool program. As required by the state, Universal Preschool is accounted for in the General Fund. Previously, both the before- and after-school child care program and the preschool program were accounted for in the district’s Child Care Fund. The district plans to eliminate the remaining negative balance in the Preschool Fund.

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3. Home Building Fund – Accounts for transactions for home building activities performed by students as part of an instructional Career and Technical Education program. Students in the Home Building program receive hands-on training in the construction of residential homes. This fund also accounts for the sale of homes constructed in the program. Proceeds from the sale of completed houses finance the program. The last home that was constructed by students was sold in May 2010. 4. Student Auto Body/Mechanic – Accounts for transactions related to the service and repair of automobiles performed by students as part of an instructional Career and Technical Education program. Students in the Auto Body/Mechanic program receive hands-on training in the repair and maintenance of automobiles. District employees and other community members allow students to work on damaged vehicles and perform regular service work on cars and trucks for a fee. These fees support and sustain the program. 5. Wellness Center Fund – Accounts for fees charged to members and costs associated with managing the Wellness Center. The Wellness Center exercise facility at Central Campus closed on October 1, 2012, and the pool there will close on June 30, 2013. The district is in the planning stages of a Comprehensive Wellness Program for all employees. The Comprehensive Wellness Program will not utilize Wellness Center funds. B) Internal Service: 1. Self-Insurance Fund – Accounts for the district’s self-insured medical plans including regular health, vision, and dental. This fund is supported by premiums charged to other funds based on employee payroll assignments. Medical, vision, and dental claims are paid in full from this fund. 2. Risk Management Fund – Accounts for the district’s premium-based insurance plans including life and long-term disability insurance. The fund is supported by premiums charged to other funds based on employee payroll assignments. Premiums are then paid from the fund to the life and long-term disability insurance carriers. 3. COLLAGE Fund – Accounts for transactions related to materials and services provided by COLLAGE. COLLAGE offers services such as lamination and artistic edging and supplies such as construction paper and poster boards. Teachers are the main consumers of these

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services and products, although COLLAGE is open to other staff and the public. Fees are charged based on the services performed or products purchased. Expenses include staffing, equipment, and costs of inventory items. 4. Print Shop Fund – Accounts for activities related to centralized printing operations of the district. Schools and departments use the Print Shop for large and complex print jobs and are charged a competitive rate for printing services. Fees are charged based on the services performed. Expenses include staffing, equipment, and costs of inventory items. III) FIDUCIARY FUNDS A) Trust or Agent Funds: 1. Private-Purpose Trust Funds – Account for transactions that are received in trust and are expended based on the donors’ wishes and designations. Most of the funds are designated for student scholarships based on criteria established by the donor. 2. Pension Trust Funds – The Pension Trust Fund (DMTRS) accounts for the district’s defined contribution retirement plan for teachers. The fund provides pension benefits to eligible district teachers and administrators. While this fund is accounted for in the district’s Comprehensive Annual Financial Report, it is not a budget fund and, therefore, not included in the Budget Book. 3. Agency Funds – Accounts for assets held in a custodial capacity by the district for individuals, private organizations, or other governments. PTAs and PTOs are generally accounted for in these funds. While this fund is accounted for in the district’s Comprehensive Annual Financial Report, it is not a budget fund and, therefore, not included in the Budget Book.

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Department /Fund Relationship

Fund Category

Fund Type Operating (Major)

Description The primary operating fund which accounts for all financial resources except those that are accounted for in another fund. Expenditures are classified by function such as instruction, support services, and plant operations. Special Revenue funds are used to account for proceeds of specific revenue sources, other than major capital or debt projects, in which expenditures are restricted for a specific purpose. The Capital Projects Fund tracks financial transactions used for the acquisition, construction, or renovation of school sites, buildings, and other major capital improvements. Accounts for and reports financial resources that are restricted, committed, or assigned to expenditure for principal and interest. Operations that are financed and operated in a manner similar to private business or where the district has decided that the determination of revenues earned, costs incurred, and/or net income is necessary for management accountability. The Internal Service funds are used to account for goods or services provided by one department to other departments of the district on a cost reimbursement basis.

DMPS Fund Account(s)

• General Fund

Governmental Funds account for operating and special revenue activities.

Special Revenue (Non-major)

• • • • •

Management PPEL PERL Activity Governmental Trusts

Capital Projects (Major) Debt Service (Non-major)

• Local Option Sales Tax – LOST (Schools First) • Statewide Penny – SWP (Students First) • Debt Service • • • • • • • • • • Food & Nutrition Childcare Preschool Home Building Student Auto Body Wellness Center Self-Insurance Risk Management Print Shop COLLAGE

Enterprise (Non-major) Proprietary Funds account for business-type activities. Internal Service (Non-major)

Fiduciary Funds account for resources held for others by DMPS as an agent or trustee.

Trust (Non-major)

Fiduciary funds provide information about the financial relationships in which the district acts solely as a trustee or agent for the benefit of others.

• Private Purpose Trust Funds • Pension Trust • Agency Funds

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Basis of Budgeting

In governmental accounting, the budgetary basis of accounting differs slightly from generally accepted accounting principles, or GAAP, that is the basis used in preparation of the Comprehensive Annual Financial Report (CAFR).

The basis of budgeting (or “budgetary basis”) refers to the basis of accounting used to estimate financing sources in the budget. There are three general types of budgetary bases: • • • Cash Basis indicates transactions are recognized only when cash is increased or decreased. Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at the time). Modified Accrual Basis is the method under which revenues and other financial resource increments are recognized when they become susceptible to accrual; that is, when they become both “measurable” and “available to finance expenditures of the current period.” Available means collectible in the current period or soon enough thereafter to be used to pay the liabilities of the current period.

The district uses modified accrual as the basis of budgeting. Conversely, district management prepares a Comprehensive Annual Financial Report (CAFR) that utilizes the following principles:
Government-Wide Statements

Scope

Entire district (except fiduciary funds)

Governmental Funds Activities that are not proprietary or fiduciary, such as instruction, administration, and building maintenance

Fund Financial Statements Proprietary Funds Activities the district operated similar to private businesses such as school nutrition

Fiduciary Funds Activities the district administers on behalf of someone else, such as scholarships

Required financial statements

• Balance Sheet • Statement of Revenues, • Statement of Net Assets Expenditures, and • Statement of Activities Changes in Fund Balances Accrual accounting Economic resources All assets and liabilities, both financial and capital and short-term and longterm Modified accrual accounting Current financial Generally assets expected to be used up and liabilities that come due during the year or soon thereafter; no capital assets or long-term liabilities included Revenues for which cash

• Statement of Net Assets • Statement of Revenues, • Statement of Fiduciary Expenditures, and Net Assets Changes in Fund • Statement of Changes Balances in Fiduciary Net Assets • Statement of Cash Flows Accrual Accounting Economic Resources Accrual Accounting Chart continued on page 80 Economic Resources

Accounting basis Measurement focus Type of asset/liability information

All assets and liabilities, All assets and liabilities, both financial and capital, both short-term and long79 2013-2014 ADOPTED BUDGET and short-term and longterm term

Scope

Entire district (except fiduciary funds)

• Statement of Net Assets • Balance Sheet • Statement of Revenues, • Statement of Fiduciary • Statement of Revenues, Expenditures, and • Statement of Net Assets Net Assets Required financial Changes in Fund Expenditures, and Chart continued from page 79 • Statement of Changes • Statement of Activities statements Balances Changes in Fund in Fiduciary Net Assets • Statement of Cash Balances Government-Wide Statements Fund Financial Statements Flows Governmental Proprietary Funds Fiduciary Funds Modified accrual Funds Accounting basis Accrual accounting Accrual Accounting Accrual Accounting accounting Activities that are not Activities the district Activities the district proprietary or fiduciary, Measurement focus Economic resources Current financial Economic Resources Economic Resources operated similar to private administers on behalf of Entire district (except such as instruction, Scope Generally assets businesses such as someone else, such as fiduciary funds) administration, expected to be and used up school nutrition scholarships All assets and liabilities, All assets and liabilities, building maintenance All assets and liabilities, and liabilities that come Type of both financial and capital both financial and capital, • Statement of Net Assets both short-term and longdue during the year or asset/liability and short-term and longand short-term and long• Balance Sheetno capital • Statement of Revenues, term soon thereafter; information term term • Statement of Fiduciary assets or long-term • Statement of Revenues, Expenditures, and • Statement of Net Assets Net Assets Required financial liabilities included Changes in Fund Expenditures, and • Statement of Changes • Statement of Activities statements Balances Revenues which cash Changesfor in Fund in Fiduciary Net Assets is Balances received during or • Statement of Cash All revenues and within specified periods All revenues and expense All additions and Flows Type of expenses during year, after year-end of the year; during the year, deductions during the Modified accrual inflow/outflow Accounting basis Accrual accounting Accrual Accounting Accrual Accounting regardless of when cash expenditures year, regardless of when accounting when goods regardless of when cash information receivedresources or paid or services are received is receivedResources or paid cash is received or paid Measurement focus is Economic Current financial Economic Economic Resources and liability is due and Generally assets payable to be used up expected All assets and liabilities, All assets and liabilities, and liabilities that come Type of All assets and liabilities, both financial and capital both financial and capital, due during the year or asset/liability both short-term and longand short-term and longand short-term and longsoon thereafter; no capital information term The most recent CAFR term can be found at: http://www.dmschools.org/departments/business-finance/ term assets or long-term financial-reports/. liabilities included Revenues for which cash is received during or The budgetary basisAll ofrevenues accounting to the same provisions as GAAP. The differences between within specified periods and is not subject All revenues and expense All additions and Type of after year-end of the year; during the year, expenses during year, deductions during the the two may be summarized by four important distinctions: inflow/outflow expenditures when goods regardless of when cash regardless of when cash year, regardless of when information or services are received is received or paid is received or paid cash is received or paid and liability is due and 1) Basis payable

proprietary or fiduciary, such as instruction, administration, and building maintenance

operated similar to private businesses such as school nutrition

administers on behalf of someone else, such as scholarships

Generally Accepted Accounting Principles (GAAP) uses the accrual basis of accounting as the primary method for recording and calculating information. Accrual accounting is the idea that financial transactions are noted and recorded at essentially the same time that they take place. A budgetary basis of accounting uses either a modified accrual basis or the cash plus encumbrances method. Modified accrual accounting, which the district uses as the basis of budgeting, combines accrual accounting and cash basis accounting. This means that expenditures and liabilities are often recorded when they occur, but can also take place when physical cash is used as the basis for the transaction. 2) Timing Timing is part of the difference between the various accrual methods. In GAAP accounting, transactions based on accrual methods are concurrent with the recording of those transactions. However, with budgetary basis accounting, this is not required. Instead, there can be a lapse between the budgetary period and the accounting period. In other words, the actual recording of the financial transactions and the reconciliation can take place at a later date.

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3) Reporting The reporting perspective of budgetary basis accounting can also differ somewhat from the reporting perspective of GAAP accounting. In budgetary basis accounting, certain items can be reported as part of the General Fund, whereas in GAAP accounting, these same items must be reported separately. This is simply a matter of the basis structuring of accounting methods. 4) Entities The final major difference between GAAP and the budgetary accounting basis is in the reporting of entities for which funds are typically allocated. In GAAP accounting, each entity is noted and recorded. However, in budgetary basis accounting, not every entity for which funds have been appropriated will necessarily show up in the budget and in the general account. Whenever this occurs, it is referred to as an entity difference. In Des Moines Public Schools, differences between the basis of accounting and the basis of budgeting methods include: • The timing of revenue and expenditures. For example, in GAAP accounting, revenues are recognized in governmental funds as soon as they are both “measurable” and “available,” whereas revenues recognition under the budgetary basis of accounting may be deferred until amounts are actually received in cash. Encumbered amounts are commonly treated as expenditures under the basis of budgeting, while encumbrances are never classified as expenditures under the GAAP basis of accounting. Budgetary revenues and expenditures may include items classified as “other financing sources” and “other financing uses” under the GAPP basis of accounting. Under the GAAP basis of accounting, changes in the fair value of investments are generally treated as adjustments to revenues, which is not commonly the case under the basis of budgeting. Under the GAAP basis of accounting, an expenditure is recognized for the net present value of minimum lease payments at the time the district enters into a capital lease involving a governmental fund. Typically, no such expenditure is recognized under the basis of budgeting. There may be differences between the fiscal year used for financial reporting and the budget period (e.g. the High School Graduation Initiative grant from the U.S. Department of Education operates on a October 1 – September 30 fiscal calendar). The fund structure used in GAAP financial statements may differ from the fund structure used for budgetary purposes. Under the GAAP basis of accounting used in proprietary funds, the receipt of long-term debt proceeds, capital outlays, and debt services principal payments are not reported in operations, but all allocations for depreciation and amortization expense are recorded. The opposite is true under the budgetary basis.

• • • • • • •

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Financial Policies

SOUND BUDGETING PRINCIPLES The budget document presents analysis that continues to follow sound budgeting principles including presentation of a balanced budget, limited use of one-time funding to cover one-time costs as authorized by the board, use of ongoing funding to cover ongoing costs, determination of revenues and expenditures, alignment of expenditures incurred and related revenues earned in the same fiscal year, incorporation of Board Management Limitations and Board budgetary parameters, and the integration of reasonable financial assumptions. School districts in Iowa must operate within their means. There are eight ways a budget can be balanced: 1. Revenues ≥ Expenditures 2. Revenues + Fund Balances ≥ Expenditures 3. Revenues + Transfers ≥ Expenditures 4. Revenues + Loans ≥ Expenditures 5. Revenues + Fund Balances + Transfers ≥ Expenditures 6. Revenues + Fund Balances + Loans ≥ Expenditures 7. Revenues + Transfers + Loans ≥ Expenditures 8. Revenues + Fund Balances + Transfers + Loans ≥ Expenditures The district’s General Fund is balanced using method #2 (Revenues + Fund Balances ≥ Expenditures). The district’s combined budget is balanced using method #8 (Revenues + Fund Balances + Transfers + Loans ≥ Expenditures). The following is an overview of the policies and procedures utilized by the DMPS Business & Finance department. BOARD MANAGEMENT LIMITATIONS Financial Planning/Budgeting Financial planning for any fiscal year or the remaining part of any fiscal year may not deviate materially from the Board’s Graduate End priorities nor risk financial jeopardy.

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Accordingly, the Superintendent shall not present a budget that: 1. Falls below an 8% Solvency Ratio for the General Fund. 2. Falls below a 10% Unspent Spending Ratio for the General Fund. 3. Creates a situation or condition described as unacceptable per Board Management Limitation 2.3 Financial Conditions and Activities. 4. Omits credible projections of revenues and expenses and disclosure of planning assumptions. 5. Plans the expenditure of more funds than are projected to be received in any fiscal year. 6. Provides less funding for Board activities during the year than is set forth in the Governance Budget. The Board revisits and revises the limitations annually. Financial Conditions and Activities With respect to actual ongoing conditions of the district’s financial resources, the Superintendent shall not cause or allow the development of fiscal jeopardy or a material deviation of actual expenditures from the Board’s Graduate End priorities. Accordingly, the Superintendent shall not: 1. Fail to provide quarterly summaries of the financial condition of the district. 2. Fail to settle district payroll obligations and payables in a timely manner. 3. Fail to implement prudent competitive quoting procedures for all facility improvement projects in an amount that meets or exceeds the competitive quote threshold as established by Iowa law. 4. Fail to implement prudent competitive bidding procedures for all facility improvement projects in the amount of $100,000 or more. 5. Fail to implement prudent competitive procedures, including but not limited to RFPs, for purchasing and securing contractual and professional services. 6. Obligate the district to contracts or expenditures greater than $25,000. 7. Acquire, lease, or dispose of real property. 8. Invest funds in securities contrary to state law. 9. Allow tax payments to other governmental ordered payments or filing to be overdue or inaccurately filed.

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OTHER FINANCIAL MANAGEMENT POLICIES Accountability of Operating Fund Budget and Expenditures Procedure Accountability of operating fund budget and expenditures shall be the responsibility of the Chief Financial Officer for the school district. The following procedures shall be followed: 1. All funds expended from the Operating Fund must be coded to the properly identified function, program, facility, and object classification. The availability of budget appropriations in other accounts, but not in the properly coded account, cannot be the reason for improper account coding. 2. Account appropriations can be over-expended by ten percent of the budget allocation up to $100 without prior approval for good cause. This does not mean that each account is automatically greater than the amount authorized. 3. Proposed over-commitment of budget allocation in excess of the ten percent or $100 limitation must be accompanied by a formal request to the Chief Financial Officer requesting a budget appropriation transfer from one account to another. The over-expenditure of budget allocation will not be allowed until the Chief Financial Officer has approved the request in writing. When approval is granted, a revised budget transfer will be made. A quarterly summary of the account code budget appropriation transfers will be submitted to the Board of Directors. 4. Commitment of funds for items not provided for in the adopted budget must be filed with the Chief Financial Officer prior to the commitment of the district to expend said funds. The following approval procedure is required on such requests: a. The Chief Financial Officer will approve on items under $10,000. b. The Superintendent or Associate Superintendent will approve on items costing between $10,000 and $20,000. c. The Board of Directors will formally approve all items costing in excess of $20,000. d. The normal purchasing policies will be followed after approval for the purchase has been obtained. The Chief Financial Officer will reply in writing to the request for the expenditure of funds for such items not included in the budget. 5. All account codes are to be assigned to one individual within the school district who will have the single responsibility for that account code. Any commitment for the expenditure of such accounts must have the signature of that individual. The same individual has the responsibility of adhering to the adopted policies outlined above.

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6. Accounts for utilities, employee benefit programs, postage, instructional and custodial salaries, insurance, taxes, and assessments are exempt from policy governing formal requests to exceed budget appropriations. Since the Board of Directors must approve all items for which bids are received, and paragraph 4(d) as stated previously indicates the normal purchasing protocols, the Board will ultimately act on those items not provided for in the adopted budget when they come before the Board for approval of bids. Cash Flow and Investments District funds in excess of current needs shall be invested in compliance with this policy. The goals of the district’s investment portfolio in order of priority are: • • • To provide safety of the principal To maintain the necessary liquidity to match expected liabilities To obtain a reasonable rate of return

In making investments, the district shall exercise the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program. District funds are monies of the district, including operating funds. Operating funds of the district are funds, which are reasonably expected to be used during a current budget year or within fifteen months of receipt. When investing operating funds, the investments must mature within three hundred and ninety-seven days or less. When investing funds other than operating funds, the investments must mature according to the need for the funds. The board authorizes the Chief Financial Officer to invest funds in excess of current needs in the following ways: • • • • Interest bearing savings, money market, and checking accounts at the district’s authorized depositories. Obligations of the United States government, its agencies, and instrumentalities. Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions. Repurchase agreements in which underlying collateral consists of investments in government securities. The district must take delivery of the collateral either directly or through an authorized custodian. Repurchase agreements do not include reverse repurchase agreements.

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Prime banker acceptances that mature within two hundred seventy days and are eligible for purchase by a federal reserve bank. At the time of purchase, no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer. Commercial paper or other short-term corporate debt that matures within two hundred seventy days and is rated within the two highest classifications, as established by at least one of the standard rating services, with no more than five percent at the time of purchase placed in the second highest classification. At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer. An open-end management investment company registered with the federal Securities and Exchange Commission and commonly referred to as a money market mutual fund. The money market mutual fund shall use only the investments individually authorized by law for school districts.

It shall be the responsibility of the Chief Financial Officer to oversee the investment portfolio in compliance with this policy and the law. The Chief Financial Officer shall have the discretion to contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity, or to perform other services to the Board for review and approval consistent with Management Limitations 2.3. The Chief Financial Officer shall also provide the Board with information about and verification of the outside person’s fiduciary bond. Contracts with outside persons shall include a clause requiring them to notify the district within thirty days of any material weakness in internal structure or regulatory orders or sanctions against information necessary to ensure that the investments and the outside person doing business with the district meet the requirements outlined in this policy. It shall be the responsibility of the Chief Financial Officer to deliver a copy of this policy to the district’s depositories, auditor, and outside persons doing business with the district. It shall also be the responsibility of the Superintendent, in conjunction with the Chief Financial Officer, to develop a system of investment practices and internal controls over the investment practices. The investment practices shall be designed to prevent losses, document the officers and employees responsibility for elements of the investment process, and ensure the capability of management.

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Cash Flow and Investment Procedure Maximum positive cash flow is achieved by following these four procedural concepts: 1) daily deposits of all incoming receipts, 2) enhancing the receipt of funds by using timely collection and billing methods, 3) scheduling businesslike expenditure payment procedures, and 4) preparation of a balanced budget with a realistic forecast of revenues and expenditures. Investments are made based on Iowa Code guidelines for the purpose of earning interest income. The investment procedure includes: 1) obtaining daily bank balance position information from the bank, 2) projecting daily cash flow position allowing for in-transit cash items, 3) determining market investment opportunities available, 4) implementing the actual investment purchase, and 5) accounting for the principal and the interest of the investment. OTHER FINANCIAL INFORMATION Internal Control District management is responsible for establishing and maintaining an internal control system designed to ensure that district assets are protected from loss, theft, or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of the basic financial statements in accordance with accounting principles generally accepted in the United States of America. Internal control is designed to provide reasonable, but not absolute, assurances that these objectives are met. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived and the valuation of costs and benefits requires estimates and judgments by management. Single Audit As a recipient of federal, state, and county financial assistance, the district is also responsible for ensuring that an adequate internal control is in place to ensure compliance with applicable laws and regulations related to those programs. This internal control is subject to periodic evaluation by management and external auditors. As a part of the district’s single audit, tests are made to determine the adequacy of the internal control over financial reporting and its compliance with applicable laws and regulations, including those related to major federal award programs. The results of the district’s single audit for the fiscal year ended June 30, 2012 revealed no instances of material weakness in the internal control or violations of applicable laws.

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Budgetary Controls In addition, the district maintains strong budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the Board of Directors. Activities of the General Fund, Special Revenue Funds, Capital Projects Funds, Debt Service Fund, Enterprise Funds, and Private Purpose Trust Funds are included in the annual appropriated budget by program. Project-length financial plans are adopted for the Capital Projects Funds and budgeted accordingly on an annual basis.

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Budget Process

Budget Planning Planning of the budget is a continuous process involving study and deliberation by the Board, the administrative staff, the faculty, other staff members, and the citizens of the community. The district utilizes the Employees’ Budget Advisory Committee and the Citizens’ Budget Advisory Committee extensively in the development of the proposed budget for certification. It is important to note there are two distinctive budget types with uniquely different purposes: Certified Budget The Superintendent submits an annual budget for consideration, deliberation, and approval by the Board of Directors no later than the first meeting in April. Iowa law requires the proposed budget (i.e. the certified budget) to be filed with the Polk County Auditor by April 15 of each year. The “proposed/certified budget” provides data that is the basis of the school property tax levy to begin on July 1 and run through June 30 of the following calendar year. In addition, the certified budget establishes the legal expenditure limit in each of the district’s various expenditure categories. The Superintendent and/or designated representative is authorized to administer specific expenditures only after the official adoption of the certified budget by the Board. The State-required certified budget approved by the Board is included in the Appendix. Legal Requirements for Budget Publication, Review, and Certification A public hearing is held prior to the required budget certification each year to receive public comment on the budget document. On or before April 15 of each year, Iowa Code Sections 24.9 and 24.17 require the district to accomplish the following: 1. The school district must publish a notice with the location, date, and time for the public hearing at least ten (10) days but no later than twenty (20) days prior to the public hearing. 2. The school district must hold a public hearing. 3. Upon receiving the required certification by the board, the certified budget must be filed with the county auditor no later than April 15. In meeting the filing requirement of April 15, it is necessary to re-estimate miscellaneous incomes and expenditures for the current fiscal year as well as initially estimate miscellaneous incomes and expenditures for the next fiscal year. Because the process requires making estimates as many

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as fifteen months in advance, it may be necessary to amend the budget to change the legal expenditures limit in some of the various categories. In the event the budget is amended, the legal expenditures limit can only be increased to use un-anticipated miscellaneous incomes or prior year unused funds. The current fiscal year school property tax levy is final and cannot be changed. Formal Budget In addition to the certified budget, a formalized budget book is developed for the same year and is released as soon as is practical. The formal budget book is the culmination of a multi-month budget development process (described below) and is completed in May or June of each year, prior to the July 1st beginning of the fiscal year. The budget book is designed to serve as a management tool. It is a detailed analysis of all revenue sources and expenditures for all areas of operation to implement the Graduate Ends Statements and Budget Parameters set by the Board of Directors. The information contained in the main body of this document is reflective of the budgeted plan to fund the district’s instructional programs and services and is more complete than the certified budget. The purpose of the certified budget and the formal budget book is to provide timely information with which to make strategic decisions that ultimately affect the quality of education provided to students.

BUDGET DEVELOPMENT PROCESS
District Budget Development The district-wide budget development process is a collaborative process involving many stakeholders including school personnel, Employees’ Budget Advisory Committee, Citizens’ Budget Advisory Committee, Business & Finance, the Chief Financial Officer, the Superintendent, and the Board. The budget reflects the labor, materials, and resources required to fulfill the goals and objectives outlined by the Board. The budget serves as an operational plan, stated in financial terms, for carrying out the goals of the school system. The budget preparation process begins each year in the fall, continues through April 15 with the adoption of the certified budget by the Board, and culminates with revisions based on actual enrollment in October. During this time period, Business & Finance works with the Employees’ Budget Advisory Committee, Citizens’ Budget Advisory Committee, and school and program administrators to determine enrollment projections and anticipated programmatic changes.

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School Budget Development The development of a school budget is a critical component of the district-wide process. A school’s budget is often driven by allocation formula, contractual obligations, district-wide policies and procedures, and school-based initiatives. The process starts with each school’s enrollment projections and programmatic requirements. Business & Finance staff sends each school a budget workbook showing its resources and allocations. The workbook contains various components such as staffing, prior year expenditures, and enrollment counts. School administrators review the budget and work with their administrative team to make decisions regarding staffing and resource allocation for the following year. The building principal and district Executive Director must approve the budget before it is returned to the Business & Finance department. The budget, as well as a Single Plan for Student Achievement, is then reviewed by the Curriculum department, which is composed of certified staff, to ensure sound instructional plans. Adjustments are made in October, once actual enrollments are certified.
BUDGET TIMELINE Ongoing

Performance monitored
Fall

Revisions to current fiscal year; departments and school submit requests for new fiscal year
Winter

Timeline Building the district budget is a year-round process, beginning in the fall of the current fiscal year, and ending in October of the following fiscal year when the district and school budgets are revised per certified enrollment figures. All activities are influenced by variables including the state budget process, changes in employee compensation, and budget constraints. The following calendar of events more fully explains the budget development and approval process. Ongoing • The School Board monitors school system performance to ensure reasonable progress is made toward meeting student achievement goals and to ensure operational expectations are being met. Board Monitoring Reports are presented throughout the year.

Input from the community and staff solicited for new fiscal year
Spring

Proposed budget for new fiscal year released; public hearings held; budget for new fiscal year approved
Summer

September – November • • • CFO develops budget calendar. Business & Finance reviews current fiscal year budget, begins updating five-year forecast, and refines estimates and recommendations for the next fiscal year. CFO reviews financial outlook with Cabinet.

Close out of current fiscal year; startup of new fiscal year; projections for next fiscal year

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• • • • •

Business & Finance certifies enrollment for the current fiscal year and current fiscal year budgets are revised accordingly. Business & Finance completes enrollment projections for the next fiscal year. Business & Finance completes revenue projections and develops cost and program guidelines for budget areas. Business & Finance completes staffing salary and benefit cost projections for the next fiscal year. School Board approves budget parameters and priorities.

December – February • • • • • Superintendent and CFO solicit input on budget priorities from community groups and employees. Citizens’ Budget Advisory Committee (CBAC) and Employees’ Budget Advisory Committee (EBAC) develop suggestions for cost-savings and priorities and budget recommendations for submission to the Board. Cabinet prioritizes recommended initiatives and changes to programs and services. Superintendent and CFO (with Cabinet) make preliminary program and staffing additions/ reductions decisions. Business & Finance prepares proposed budget for certification.

March – April • • • • • • Proposed budget is released for public review and presented to the Board. CFO meets with community and employee groups to discuss the proposed budget. Board holds work sessions. Superintendent, CFO, CBAC, EBAC, and the Board hold public hearings. Board adopts and certifies the budget. Business & Finance files the certified budget with the Polk County Auditor.

May – August • • • Business & Finance updates revenue estimates as new information becomes available from the tax assessor, state legislature, State Department of Education, and federal government agencies. Business & Finance finalizes budget based on the most current information and the formal budget book is developed. Business & Finance closes out accounts for current fiscal year, enters appropriations for the new fiscal year into books of accounts, and opens new accounts for the next fiscal year.

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• •

Business & Finance completes startup for new fiscal year through the distribution of approved line item budget amounts for building principals and department heads. Business & Finance develops a financial forecast for the following fiscal year, framing the underlying assumptions on expected costs, revenue, position turnover, inflations, and other issues that drive budget development.

FY 2014 Budget Calendar (Actual and Projected)
November 27, 2012 January 14, 2013 January 17 January 17, 24, and 31 and February 7 and 14 January 23 and February 6, 13, and 20 February 4, 5, and 11 February 19 March 6 March 12 March 12 March 12 March 14 March 16 March 26 March 30 and April 2 April 9 April 15 May 3 June 3 July 1 August 22 October May 29 and 30 June 30 Budget Parameters adopted by the School Board Legislature convened Governor’s budget recommendations released Citizens’ Budget Advisory Committee meetings held to develop budget recommendations Employees’ Budget Advisory Committee meetings held to develop budget recommendations School Board conducted budget work sessions Citizens’ Budget Advisory Committee presented recommendations to the School Board Preliminary FY 2014 Budget & Financial Statements Released Employees’ Budget Advisory Committee presented recommendations to the School Board Preliminary budget presented to the School Board Budget Public Forum held @ School Board meeting Budget Public Forum held @ East High School Budget Public Forum held @ Roosevelt High School Budged published (Note: By law, the budget must be published 10 – 20 days before the Public Hearing) School Board conducted budget work sessions Public Hearing held – Board Adoption & Certification of FY 2014 Budget Certification delivered to the County 110th day of the Legislative Session Education funding passes Fiscal Year 2014 begins First day of the 2013-2014 school year Student enrollment will be certified FY 2014 district and school budgets will be revised based on actual enrollment Last days of the 2013-2014 school year Fiscal Year 2014 ends

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SECTION 3
Financial Summaries

3
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Consolidated Financial Schedule

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SUMMARY ALL FUNDS
FY 2011 Actual Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Board Designated Fund Balance Use of Funds Total Expenditures Excess of Revenues over Expenditures $ 108,696,234 3,917,245 129,348 151,836,554 659,398 12,878,207 21,200,946 4,249,879 2,863,374 8,499,225 51,682,607 6,354,662 832,854 2,642,660 2,977,643 28,174,782 18,567,685 486,553 849,269 7,514,020 435,013,145 235,705,827 19,847,087 11,698,041 4,490,055 17,422,604 9,979,649 31,519,245 10,207,587 18,836,373 45,275,427 7,514,020 33,570 12,878,207 7,514,020 432,921,712 2,091,432 $ 116,058,903 4,291,854 132,227 163,593,289 11,699,768 21,215,397 3,926,903 2,532,944 15,992,540 44,657,596 6,750,348 62,617 2,787,497 2,816,185 26,045,238 18,462,777 489,275 1,470,988 75,223,759 21,150 6,008,000 524,239,256 242,546,652 20,447,634 11,497,451 4,691,758 18,905,852 12,526,542 31,561,906 10,984,864 19,685,554 45,240,752 6,008,000 15,681 11,699,768 6,008,000 441,820,412 82,418,843 $ 113,949,200 4,155,206 137,096 174,578,928 12,235,407 22,002,270 3,324,090 2,546,703 12,455,121 38,703,060 5,931,000 223,174 2,799,300 2,840,815 27,148,000 15,673,546 504,293 700,000 134,750 11,618,665 451,660,624 $ 117,964,252 4,239,849 139,049 177,665,294 13,797,176 22,362,032 3,843,641 1,998,805 11,216,685 32,274,459 5,926,000 211,677 2,769,900 2,969,821 25,650,000 14,832,500 500,000 700,000 70,000,000 40,000 11,581,824 2,000,000 522,682,963 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

247,440,711 252,464,900 21,499,553 21,928,000 12,529,000 12,780,000 5,223,757 5,325,000 18,670,907 19,042,000 10,508,578 10,362,000 33,846,814 34,516,000 11,351,738 11,557,000 21,261,851 22,569,698 53,700,312 46,915,710 Chart continued11,581,824 on page 96 11,618,665 33,454 30,000 12,235,407 13,797,176 11,618,665 11,581,824 2,000,000

2013-2014 ADOPTED BUDGET
476,451,132 46,231,831

95

471,539,412 (19,878,788)

Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds

486,553 849,269 7,514,020 435,013,145

489,275 1,470,988 75,223,759 21,150 6,008,000 524,239,256

504,293 700,000 134,750 11,618,665 451,660,624 247,440,711 21,499,553 12,529,000 5,223,757 18,670,907 10,508,578 FY 2013 33,846,814 Re-estimated 11,351,738 21,261,851 53,700,312 $ 113,949,200 11,618,665 4,155,206 33,454 137,096 12,235,407 174,578,928 11,618,665 12,235,407 22,002,270 471,539,412 3,324,090 2,546,703 (19,878,788) 12,455,121 192,308,235 38,703,060 5,931,000 $ 172,429,447 223,174 2,799,300 2,840,815 27,148,000 15,673,546 504,293 700,000 134,750 11,618,665 451,660,624 247,440,711 21,499,553 12,529,000 5,223,757 18,670,907 10,508,578 33,846,814 11,351,738 21,261,851 53,700,312 11,618,665 33,454 12,235,407 11,618,665 471,539,412

500,000 700,000 70,000,000 40,000 11,581,824 2,000,000 522,682,963 252,464,900 21,928,000 12,780,000 5,325,000 19,042,000 10,362,000 FY 2014 34,516,000 Budget 11,557,000 22,569,698 46,915,710 117,964,252 11,581,824 4,239,849 30,000 139,049 13,797,176 177,665,294 11,581,824 2,000,000 13,797,176 22,362,032 476,451,132 3,843,641 1,998,805 46,231,831 11,216,685 172,429,447 32,274,459 5,926,000 218,661,278 211,677 2,769,900 2,969,821 25,650,000 14,832,500 500,000 700,000 70,000,000 40,000 11,581,824 2,000,000 522,682,963 252,464,900 21,928,000 12,780,000 5,325,000 19,042,000 10,362,000 34,516,000 11,557,000 22,569,698 46,915,710 11,581,824 30,000 13,797,176 11,581,824 2,000,000 476,451,132

Chart continued from page 95

Total Revenues

Expenditures DES MOINES PUBLIC SCHOOLS Instruction 235,705,827 242,546,652 Student Support Services 19,847,087 2013 - 2014 BUDGET20,447,634 Instructional Staff Support 11,698,041 11,497,451 SUMMARY ALL FUNDS General Administration 4,490,055 4,691,758 Building Administration 17,422,604 18,905,852 Business and Central Administration 9,979,649 12,526,542 FY 2011 FY 2012 Plant Operation & Maintenance 31,519,245 31,561,906 Actual Actual Student Transportation 10,207,587 10,984,864 Revenues Non-Instructional Expenditures 18,836,373 19,685,554 Facilities Acquisition and Construction 45,275,427 45,240,752 Property Taxes $ 108,696,234 $ 116,058,903 Debt Service 7,514,020 6,008,000 Utility Replacement Tax 3,917,245 4,291,854 Other Financing Uses 33,570 15,681 Mobile Home Taxes 129,348 132,227 AEA Support 12,878,207 11,699,768 State Foundation Aid 151,836,554 163,593,289 Transfers Out 7,514,020 6,008,000 Instructional Support State Aid Use of Funds 659,398 Board Designated Fund Balance AEA Flow Through 12,878,207 11,699,768 Teacher Quality Act 21,200,946 21,215,397 Total Expenditures 432,921,712 441,820,412 Universal 4 Year Old Preschool 4,249,879 3,926,903 Other State Sourcesover Expenditures 2,863,374 2,532,944 Excess of Revenues 2,091,432 82,418,843 Chapter 1 Grants 8,499,225 15,992,540 Beginning Fund Balance 107,797,959 109,889,391 Other Federal Sources 51,682,607 44,657,596 Tuition/Transportation Fees 6,354,662 6,750,348 Ending Fund Balance $ 109,889,391 $ 192,308,235 Earnings on Investments 832,854 62,617 Student Activities 2,642,660 2,787,497 Nutrition Program Sales 2,977,643 2,816,185 Sales and Use Tax 28,174,782 26,045,238 Other Revenue from Local Sources 18,567,685 18,462,777 Revenue from Intermediary Sources 486,553 489,275 Other Financing Sources 1,470,988 General Long-Term Debt Proceeds 75,223,759 Proceeds from Fixed Asset Disposition 849,269 21,150 Transfers In 7,514,020 6,008,000 Board Designated Fund Balance Use of Funds Total Revenues 435,013,145 235,705,827 19 19,847,087 11,698,041 4,490,055 17,422,604 9,979,649 31,519,245 10,207,587 18,836,373 45,275,427 7,514,020 33,570 12,878,207 7,514,020 432,921,712 2,091,432 107,797,959 524,239,256 242,546,652 20,447,634 11,497,451 4,691,758 18,905,852 12,526,542 31,561,906 10,984,864 19,685,554 45,240,752 6,008,000 15,681 11,699,768 6,008,000 441,820,412 82,418,843 109,889,391

$

$

Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Board Designated Fund Balance Use of Funds Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance

2013-2014 ADOPTED BUDGET
46,231,831 172,429,447

96

(19,878,788) 192,308,235

Three/(Four) Year Consolidated and Fund Financial Schedules

DES MOINES PUBLIC SCHOOLS FY 2012 - 2014 FUND BALANCES

Fund Balances Fiscal Year ended June 30, 2012 Nonspendable Restricted Committed Invested in capital assets Unassigned Total fund balances

General

Capital Projects

Governmental Funds Nonmajor Special Revenue

Total Governmental

Nonmajor Enterprise Funds

Internal Service Funds

Private Purpose Trust

520,900 12,777,279 2,916,046 45,507,578 61,721,803

112,392,835

18,319 16,431,406

539,219 141,601,520 2,916,046 45,507,578 190,564,363

699,646 1,989,314 (245,440) 1,743,874 77,012 9,333,234 9,410,246 699,646

112,392,835

16,449,725

Fund Balances Fiscal Year ended June 30, 2013, Re-estimated Nonspendable Restricted Committed Invested in capital assets Unassigned Total fund balances

General

Capital Projects

Nonmajor Special Revenue

Total Governmental

Nonmajor Enterprise Funds

Internal Service Funds

Private Purpose Trust

520,000 12,000,000 8,000,000 54,184,317 74,704,317 20,520,000

81,273,022

18,000 14,154,056

538,000 107,427,078 8,000,000 54,184,317 170,149,395

742,299 2,000,000 280,051 2,280,051 78,000 9,833,234 9,911,234 742,299

81,273,022

14,172,056

Fund Balances Fiscal Year ended June 30, 2014, Budgeted Nonspendable Restricted Committed Invested in capital assets Unassigned Total fund balances

General

Capital Projects

Nonmajor Special Revenue

Total Governmental

Nonmajor Enterprise Funds

Internal Service Funds

Private Purpose Trust

520,000 10,000,000 6,000,000 61,628,030 78,148,030 16,520,000

124,334,988

18,000 13,620,192

538,000 147,955,180 6,000,000 61,628,030 216,121,210

749,256 2,050,000 490,067 2,540,067 80,000 8,133,584 8,213,584 749,256

124,334,988

13,638,192

Notes: Nonspendable includes assets held in inventories and prepaid items. Restricted includes Federal, State, bonding for construction, and other funds received for specific purposes. Committed includes funds designated by Board of Education. The Board is expected to reserve an additional $5 million by the end of Fiscal 2013 in order to fund one time capital commitments. Private Purpose Trust Funds are held in trust for scholarships. Unassigned includes the yearly addition of revenues in excess of expenditures.

2013-2014 ADOPTED BUDGET

97

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SUMMARY ALL FUNDS FISCAL YEAR 2014 BUDGET
SPECIAL REVENUE GENERAL Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Board Designated Fund Balance Use of Funds Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 245,115,000 21,526,000 12,780,000 4,412,000 18,493,000 8,412,000 32,564,000 9,325,000 560,000 13,797,176 2,000,000 368,984,176 3,443,713 74,704,317 78,148,030 $ 4,330,000 402,000 913,000 549,000 1,952,000 1,432,000 819,000 10,397,000 (195,000) 2,712,408 2,517,408 $ 1,950,000 800,000 5,175,000 30,000 7,955,000 (911,734) 5,817,337 4,905,603 $ 200,000 1,000,000 135,000 1,335,000 47,194 118,563 165,757 $ 2,709,900 2,709,900 1,921,076 1,921,076 $ 110,000 200,000 310,000 525,677 3,602,672 4,128,349 $ 0 0 $ 41,405,710 11,581,824 52,987,534 43,061,966 81,273,022 124,334,988 $ 11,581,824 11,581,824 $ 16,575,698 16,575,698 225,015 2,855,308 3,080,324 $ 3,500,000 3,500,000 90,000 (103,614) (13,614) $ (677,879) (677,879) $ 115,000 115,000 (55,000) 206,236 151,236 $ 252,464,900 21,928,000 12,780,000 5,325,000 19,042,000 10,362,000 34,516,000 11,557,000 22,569,698 46,915,710 11,581,824 30,000 13,797,176 11,581,824 2,000,000 476,451,132 46,231,831 172,429,446 218,661,277 $ 100,491,468 3,627,546 119,000 177,665,294 13,797,176 22,362,032 3,843,641 1,867,481 11,216,685 18,566,566 5,926,000 105,000 50,000 10,250,000 500,000 40,000 2,000,000 372,427,889 MANAGEMENT $ 9,825,000 359,000 12,000 6,000 10,202,000 $ PPEL 6,798,072 221,833 7,037 2,324 6,000 8,000 7,043,266 $ PERL 849,712 31,470 1,012 500,000 1,382,194 $ ACTIVITY 2,709,900 2,709,900 $ TRUST 25,677 10,000 100,000 700,000 835,677 $ CAPITAL PROJECTS LOCAL STATEWIDE OPTION PENNY $ 75,000 25,650,000 324,500 70,000,000 96,049,500 $ ENTERPRISE CHILD CARE PRESCHOOL $ 3,590,000 3,590,000 $ $

DEBT SERVICE 11,581,824 11,581,824

FOOD & NUTRITION $ 123,000 13,707,893 2,969,821 16,800,713

OTHER 60,000 60,000 $

TOTAL 117,964,252 4,239,849 139,049 177,665,294 13,797,176 22,362,032 3,843,641 1,998,805 11,216,685 32,274,459 5,926,000 211,677 2,769,900 2,969,821 25,650,000 14,832,500 500,000 700,000 70,000,000 40,000 11,581,824 2,000,000 522,682,963

20

2013-2014 ADOPTED BUDGET

98

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SUMMARY ALL FUNDS FISCAL YEAR 2013 RE-ESTIMATED
SPECIAL REVENUE GENERAL Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 240,000,000 21,104,000 12,529,000 4,325,000 18,130,000 8,247,000 31,925,000 9,142,000 560,000 12,235,407 358,197,407 12,982,514 61,721,803 74,704,317 $ 4,262,884 395,553 898,757 540,907 1,921,814 1,409,738 806,839 10,236,492 (271,192) 2,983,600 2,712,408 $ 2,261,578 800,000 5,600,000 33,454 8,695,032 (1,722,198) 7,539,535 5,817,337 $ 357,927 892,231 255,000 1,505,158 (150,388) 268,951 118,563 $ 2,709,900 2,709,900 1,921,076 1,921,076 $ 110,000 860,000 970,000 (133,891) 3,736,563 3,602,672 $ 22,312 22,312 (22,232) 22,232 0 $ 46,963,000 11,618,665 58,581,665 (31,097,580) 112,370,602 81,273,022 $ 11,618,665 11,618,665 $ 15,613,381 15,613,381 480,578 2,374,730 2,855,308 $ 3,348,000 3,348,000 37,000 (140,614) (103,614) $ (677,879) (677,879) $ 41,400 41,400 18,600 187,636 206,236 $ 247,440,711 21,499,553 12,529,000 5,223,757 18,670,907 10,508,578 33,846,814 11,351,738 21,261,851 53,700,312 11,618,665 33,454 12,235,407 11,618,665 471,539,412 (19,878,788) 192,308,234 172,429,446 $ 96,931,522 3,513,158 116,006 174,578,928 12,235,407 22,002,270 3,324,090 2,416,156 12,455,121 25,572,639 5,931,000 105,000 79,400 11,374,931 504,293 40,000 371,179,921 MANAGEMENT $ 9,559,859 387,844 12,097 5,500 9,965,300 $ PPEL 6,624,889 223,356 8,000 2,324 5,900 13,615 94,750 6,972,834 $ PERL 832,930 30,848 993 490,000 1,354,770 $ ACTIVITY 2,709,900 2,709,900 $ TRUST 26,109 10,000 100,000 700,000 836,109 $ CAPITAL PROJECTS LOCAL STATEWIDE OPTION PENNY 80 80 $ 86,085 27,148,000 250,000 27,484,085 $ ENTERPRISE CHILD CARE PRESCHOOL $ 3,385,000 3,385,000 $ $

DEBT SERVICE 11,618,665 11,618,665

FOOD & NUTRITION $ 122,723 13,130,421 2,840,815 16,093,959

OTHER 60,000 60,000 $

TOTAL 113,949,200 4,155,206 137,096 174,578,928 12,235,407 22,002,270 3,324,090 2,546,703 12,455,121 38,703,060 5,931,000 223,174 2,799,300 2,840,815 27,148,000 15,673,546 504,293 700,000 134,750 11,618,665 451,660,624

22

2013-2014 ADOPTED BUDGET

99

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SUMMARY ALL FUNDS FISCAL YEAR 2012 ACTUAL
SPECIAL REVENUE GENERAL Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 235,003,782 20,061,831 11,497,451 3,815,155 18,378,278 10,987,359 29,687,463 8,810,743 522,280 11,699,768 350,464,110 23,118,601 38,603,202 61,721,803 $ 4,157,808 385,803 876,603 527,574 1,874,443 1,374,989 786,472 9,983,692 178,600 2,805,000 2,983,600 $ 1,539,183 799,132 4,403,134 15,681 6,757,130 387,617 7,151,918 7,539,535 $ 329,581 870,318 134,641 1,334,539 21,815 247,135 268,951 $ 2,851,808 2,851,808 (140,720) 2,061,796 1,921,076 $ 203,673 301,472 505,145 1,220,443 2,516,120 3,736,563 $ 5,167,228 5,167,228 (4,375,580) 4,397,812 22,232 $ 35,234,277 6,008,000 41,242,277 61,182,499 51,188,103 112,370,602 $ 6,008,000 6,008,000 $ 14,060,542 14,060,542 725,666 1,649,065 2,374,731 $ 3,337,286 3,337,286 114,713 (255,327) (140,614) $ (677,879) (677,879) $ 108,656 108,656 (14,812) 202,448 187,636 $ 242,546,652 20,447,634 11,497,451 4,691,758 18,905,852 12,526,542 31,561,906 10,984,864 19,685,554 45,240,752 6,008,000 15,681 11,699,768 6,008,000 441,820,412 82,418,843 109,889,391 192,308,235 $ MANAGEMENT 9,783,472 363,690 11,205 3,925 10,162,292 $ PPEL 6,645,957 224,552 6,918 2,430 150,000 8,789 104,102 2,000 7,144,747 $ PERL 849,444 31,578 973 474,360 1,356,355 $ ACTIVITY 2,711,087 2,711,087 $ TRUST 99,961 31,667 201,132 1,392,828 1,725,588 $ CAPITAL PROJECTS LOCAL STATEWIDE OPTION PENNY 697 790,952 791,649 $ 500,000 53,404 26,045,238 602,375 75,223,759 102,424,776 $ ENTERPRISE CHILD CARE PRESCHOOL $ 3,451,999 3,451,999 $ $

DEBT SERVICE 6,008,000 6,008,000

FOOD & NUTRITION $ 130,045 11,761,818 2,816,185 78,160 14,786,208

OTHER 93,844 93,844 $

TOTAL 116,058,903 4,291,854 132,227 163,593,289 11,699,768 21,215,397 3,926,903 2,532,944 15,992,540 44,657,596 6,750,348 62,617 2,787,497 2,816,185 26,045,238 18,462,777 489,275 1,470,988 75,223,759 21,150 6,008,000 524,239,256

98,780,030 $ 3,672,035 113,131 163,593,289 11,699,768 21,215,397 3,926,903 2,396,544 15,992,540 32,245,778 6,750,348 (100,234) 44,743 12,744,014 489,275 19,150 373,582,711

23

2013-2014 ADOPTED BUDGET 100

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SUMMARY ALL FUNDS FISCAL YEAR 2011 ACTUAL
SPECIAL REVENUE GENERAL Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act Universal 4 Year Old Preschool Other State Sources Chapter 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 228,296,337 19,507,841 11,698,041 3,805,141 16,924,711 7,930,388 29,801,608 8,534,359 565,487 12,878,207 339,942,120 17,486,777 21,116,425 38,603,202 $ 4,433,230 339,246 684,914 497,893 1,717,637 1,290,979 557,229 9,521,128 364,289 2,440,711 2,805,000 $ 2,049,261 382,249 1,566,930 33,570 1,560,520 5,592,530 2,423,728 4,728,190 7,151,918 $ 309,211 821,796 90,067 1,221,074 90,458 156,678 247,135 $ 2,505,798 2,505,798 44,053 2,017,743 2,061,796 $ 161,251 83,886 245,137 392,380 2,123,740 2,516,120 $ 7,890,706 7,890,706 (2,005,518) 6,403,330 4,397,812 $ 35,643,839 5,953,500 41,597,339 (17,447,564) 68,635,667 51,188,103 $ 7,514,020 7,514,020 $ 13,708,538 13,708,538 768,557 880,508 1,649,065 $ 3,055,421 3,055,421 (1,555) (253,772) (255,327) $ (677,879) (677,879) $ 127,902 127,902 (24,171) 226,619 202,448 $ 235,705,827 19,847,087 11,698,041 4,490,055 17,422,604 9,979,649 31,519,245 10,207,587 18,836,373 45,275,427 7,514,020 33,570 12,878,207 7,514,020 432,921,712 2,091,432 107,797,959 109,889,391 $ 91,848,248 3,328,921 109,922 151,836,554 659,398 12,878,207 21,200,946 4,249,879 2,740,349 8,499,225 39,875,563 6,354,662 220,248 52,718 13,005,298 486,553 82,206 357,428,897 MANAGEMENT $ 9,524,673 345,209 11,398 4,137 9,885,417 $ PPEL 6,496,324 213,142 7,038 2,561 212,244 35,108 282,778 767,063 8,016,258 $ PERL 826,989 29,973 990 453,580 1,311,532 $ ACTIVITY 2,549,851 2,549,851 $ TRUST 490,785 40,091 106,641 637,517 $ CAPITAL PROJECTS LOCAL STATEWIDE OPTION PENNY 50,000 8,134 4,675,062 1,151,992 5,885,187 $ 161,675 78,579 23,499,720 409,800 24,149,774 $ ENTERPRISE CHILD CARE PRESCHOOL $ 3,053,866 3,053,866 $ $

DEBT SERVICE 7,514,020 7,514,020

FOOD & NUTRITION $ 116,327 11,383,125 2,977,643 14,477,095

OTHER 103,731 103,731 $

TOTAL 108,696,234 3,917,245 129,348 151,836,554 659,398 12,878,207 21,200,946 4,249,879 2,863,374 8,499,225 51,682,607 6,354,662 832,854 2,642,660 2,977,643 28,174,782 18,567,685 486,553 849,269 7,514,020 435,013,145

24

2013-2014 ADOPTED BUDGET 101

Fund Balances

A fund balance is equal to the excess of a fund’s assets over its liabilities and reserves. A fund balance may be either negative or positive depending on the current activities of the fund. The funds listed below are actively managed by the district:
Fund Classification Fund Type Operating DMPS Fund Accounts • General Fund • • • • • Management PPEL PERL Student Activity Governmental Trusts

Special Revenue Governmental Funds Capital Projects Debt Service

• Local Option Sales Tax – LOST (Schools First) • Statewide Penny – SWP (Students First) • Debt Service • • • • • • • • • • Food & Nutrition Childcare Preschool Home Building Student Auto Body Wellness Center Self-Insurance Risk Management Print Shop COLLAGE

Enterprise Proprietary Funds

Internal Service

Fiduciary Funds

Trust

• Private Purpose Trust Funds

2013-2014 ADOPTED BUDGET 102

Governmental Funds - Operating Fund (i.e. the General Fund)

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GENERAL FUND SUMMARY - 2% Allowable Growth
FY 2011 Actual Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes State Foundation Aid Instructional Support State Aid AEA Flow Through Teacher Quality Act: Teacher Salary Supplement Educational Excellence (Phase II) Teacher Quality Professional Development Early Intervention Supplement Universal 4 Year Old Preschool Other State Sources Title 1 Grants Other Federal Sources Tuition/Transportation Fees Earnings on Investments Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out $ 91,848,248 3,328,921 109,922 151,836,554 659,398 12,878,207 13,961,359 2,604,240 2,088,460 2,546,887 4,249,879 2,740,349 8,499,225 39,875,563 6,354,662 220,248 52,718 13,005,298 486,553 82,206 357,428,897 228,296,337 19,507,841 11,698,041 3,805,141 16,924,711 7,930,388 29,801,608 8,534,359 565,487 12,878,207 $ 98,780,030 3,672,035 113,131 163,593,289 11,699,768 13,924,588 2,652,303 2,089,883 2,548,623 3,926,903 2,396,544 15,992,540 32,245,778 6,750,348 (100,234) 44,743 12,744,014 489,275 19,150 373,582,711 235,003,782 20,061,831 11,497,451 3,815,155 18,378,278 10,987,359 29,687,463 8,810,743 522,280 $ 96,931,522 3,513,158 116,006 174,578,928 12,235,407 14,450,108 2,752,402 2,164,700 2,635,060 3,324,090 2,416,156 12,455,121 25,572,639 5,931,000 105,000 79,400 11,374,931 504,293 40,000 371,179,921 $ 100,517,052 3,627,546 119,000 182,335,784 14,094,000 15,017,901 2,797,405 2,237,614 2,719,187 3,920,501 1,867,481 11,216,685 18,566,566 5,926,000 105,000 50,000 10,250,000 500,000 40,000 2,000,000 377,907,722 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

11,699,768

240,000,000 246,028,000 21,104,000 21,526,000 12,529,000 12,780,000 4,325,000 4,412,000 18,130,000 18,493,000 Chart continued on page 104 8,247,000 8,412,000 31,925,000 32,564,000 9,142,000 9,325,000 560,000 560,000 103 2013-2014 ADOPTED BUDGET 12,235,407 14,094,000 -

Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds

82,206 -

19,150 -

40,000 -

Expenditures Chart continued from page 103

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET Total Revenues 357,428,897 373,582,711 371,179,921 GENERAL FUND SUMMARY - 2% Allowable Growth
228,296,337 FY 2011 19,507,841 Actual 11,698,041 3,805,141 16,924,711 91,848,248 7,930,388 3,328,921 29,801,608 109,922 8,534,359 151,836,554 565,487 659,398 12,878,207 13,961,359 12,878,207 2,604,240 2,088,460 2,546,887 4,249,879 339,942,120 2,740,349 8,499,225 17,486,777 39,875,563 21,116,425 6,354,662 220,248 38,603,202 52,718 13,005,298 486,553 82,206 357,428,897 228,296,337 19,507,841 11,698,041 3,805,141 16,924,711 7,930,388 29,801,608 8,534,359 565,487 12,878,207 339,942,120 17,486,777 21,116,425 $ 38,603,202 $ 235,003,782 FY 2012 20,061,831 Actual 11,497,451 3,815,155 18,378,278 98,780,030 10,987,359 3,672,035 29,687,463 113,131 8,810,743 163,593,289 522,280 11,699,768 13,924,588 11,699,768 2,652,303 2,089,883 2,548,623 3,926,903 350,464,110 2,396,544 15,992,540 23,118,601 32,245,778 38,603,202 6,750,348 (100,234) 61,721,803 44,743 12,744,014 489,275 19,150 373,582,711 235,003,782 20,061,831 11,497,451 3,815,155 18,378,278 10,987,359 29,687,463 8,810,743 522,280 240,000,000 FY 2013 21,104,000 Re-estimated 12,529,000 4,325,000 18,130,000 $ 96,931,522 8,247,000 3,513,158 31,925,000 116,006 9,142,000 174,578,928 560,000 12,235,407 14,450,108 12,235,407 2,752,402 2,164,700 2,635,060 3,324,090 358,197,407 2,416,156 12,455,121 12,982,514 25,572,639 61,721,803 5,931,000 105,000 $ 74,704,317 79,400 11,374,931 504,293 40,000 371,179,921 240,000,000 21,104,000 12,529,000 4,325,000 18,130,000 8,247,000 31,925,000 9,142,000 560,000 12,235,407 358,197,407

40,000 2,000,000 377,907,722 246,028,000 FY 2014 21,526,000 Budget 12,780,000 4,412,000 18,493,000 100,517,052 8,412,000 3,627,546 32,564,000 119,000 9,325,000 182,335,784 560,000 14,094,000 15,017,901 14,094,000 2,797,405 2,237,614 2,000,000 2,719,187 3,920,501 370,194,000 1,867,481 11,216,685 7,713,722 18,566,566 74,704,317 5,926,000 105,000 82,418,039 50,000 10,250,000 500,000 40,000 2,000,000 377,907,722 246,028,000 21,526,000 12,780,000 4,412,000 18,493,000 8,412,000 32,564,000 9,325,000 560,000 14,094,000 2,000,000 370,194,000

Instruction Student Support Services Instructional Staff Support Revenues General Administration Building Administration Property and Taxes $ Business Central Administration Utility Replacement Tax Plant Operation & Maintenance Mobile Home Taxes Student Transportation State Foundation Aid Non-Instructional Expenditures Instructional Supportand State Aid Facilities Acquisition Construction AEA Flow Through Debt Service Teacher Quality Act: Other Financing Uses Teacher Salary Supplement AEA Support Educational Transfers Out Excellence (Phase II) Teacher QualityFund Professional Board Designated Balance Development Use of Funds Early Intervention Supplement Universal 4 Year Old Preschool Total Expenditures Other State Sources Title 1 Grants Excess of Revenues over Expenditures Other Federal Beginning FundSources Balance Tuition/Transportation Fees Earnings Investments Ending on Fund Balance $ Student Activities Nutrition Program Sales Sales and Use Tax Other Revenue from Local Sources Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Board Designated Fund Balance Use of Funds Total Revenues Expenditures Instruction Student Support Services Instructional Staff Support General Administration Building Administration Business and Central Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Facilities Acquisition and Construction Debt Service Other Financing Uses AEA Support Transfers Out Board Designated Fund Balance Use of Funds Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance

$

$

$

$

11,699,768

350,464,110 23,118,601 38,603,202 61,721,803 $

2013-2014 ADOPTED7,713,722 BUDGET 104 12,982,514 61,721,803 74,704,317
74,704,317 $ 82,418,039

Governmental Funds - Special Revenue Funds

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET MANAGEMENT FUND SUMMARY
FY 2011 Actual Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes Other State Sources Total Revenues Expenditures Instruction Student Support Services General Administration Building Administration Plant Operation & Maintenance Student Transportation Non-Instructional Expenditures Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 9,524,673 345,209 11,398 4,137 9,885,417 4,433,230 339,246 684,914 497,893 1,717,637 1,290,979 557,229 9,521,128 364,289 2,440,711 2,805,000 $ $ 9,783,472 363,690 11,205 3,925 10,162,292 4,157,808 385,803 876,603 527,574 1,874,443 1,374,989 786,472 9,983,692 178,600 2,805,000 2,983,600 $ $ 9,559,859 387,844 12,097 5,500 9,965,300 4,262,884 395,553 898,757 540,907 1,921,814 1,409,738 806,839 10,236,492 (271,192) 2,983,600 2,712,408 $ $ 9,825,000 359,000 12,000 6,000 10,202,000 4,330,000 402,000 913,000 549,000 1,952,000 1,432,000 819,000 10,397,000 (195,000) 2,712,408 2,517,408 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 105

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PHYSICAL PLANT AND EQUIPMENT LEVY FUND SUMMARY
FY 2011 Actual Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes Other State Sources Federal Sources Earnings on Investments Other Revenue from Local Sources Proceeds from Fixed Asset Disposition Total Revenues Expenditures Business and Central Administration Student Transportation Facilities Acquisition and Construction Other Financing Uses Transfers Out Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 6,496,324 213,142 7,038 2,561 212,244 35,108 282,778 767,063 8,016,258 2,049,261 382,249 1,566,930 33,570 1,560,520 5,592,530 2,423,728 4,728,190 7,151,918 $ $ 6,645,957 224,552 6,918 2,430 150,000 8,789 104,102 2,000 7,144,747 1,539,183 799,132 4,403,134 15,681 6,757,130 387,617 7,151,918 7,539,535 $ $ 6,624,889 223,356 8,000 2,324 5,900 13,615 94,750 6,972,834 2,261,578 800,000 5,600,000 33,454 8,695,032 (1,722,198) 7,539,535 5,817,337 $ $ 6,798,072 221,833 7,037 2,324 6,000 8,000 7,043,266 1,950,000 800,000 5,175,000 30,000 7,955,000 (911,734) 5,817,337 4,905,603 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 106

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PUBLIC EDUCATION & RECREATION LEVY FUND SUMMARY
FY2011 Actual Revenues Property Taxes Utility Replacement Tax Mobile Home Taxes Other Revenue from Local Sources Total Revenues Expenditures Instruction Non-Instructional Expenditures Facilities Acquisition and Construction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 826,989 29,973 990 453,580 1,311,532 309,211 821,796 90,067 1,221,074 90,458 156,678 247,135 $ $ 849,444 31,578 973 474,360 1,356,355 329,581 870,318 134,641 1,334,539 21,815 247,135 268,951 $ $ 832,930 30,848 993 490,000 1,354,770 357,927 892,231 255,000 1,505,158 (150,388) 268,951 118,563 $ 849,712 31,470 1,012 500,000 1,382,194 200,000 1,000,000 135,000 1,335,000 47,194 118,563 165,757 FY2012 Actual FY2013 Re-Estimated FY2014 Budget

2013-2014 ADOPTED BUDGET 107

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET STUDENT ACTIVITY FUND SUMMARY
FY 2011 Actual Revenues Student Activities Total Revenues Expenditures Instruction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 2,505,798 2,505,798 44,053 2,017,743 2,061,796 $ 2,851,808 2,851,808 (140,720) 2,061,796 1,921,076 $ 2,709,900 2,709,900 1,921,076 1,921,076 $ 2,709,900 2,709,900 1,921,076 1,921,076 $ 2,549,851 2,549,851 $ 2,711,087 2,711,087 $ 2,709,900 2,709,900 $ 2,709,900 2,709,900 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 108

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET COMBINED GOVERNMENTAL TRUST FUNDS SUMMARY
FY 2011 Actual Revenues Earnings on Investments Interest Dividends Change in Fair Market Value Student Activities Nutrition Program Sales Sales and Use Tax Donations Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Total Revenues Expenditures Instruction Facilities Acquisition and Construction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 180 36,955 453,650 40,091 106,641 637,517 161,251 83,886 245,137 392,380 2,123,740 2,516,120 $ $ 771 38,230 60,959 31,667 201,132 1,392,828 1,725,588 203,673 301,472 505,145 1,220,443 2,516,120 3,736,563 $ $ 1,109 25,000 10,000 100,000 700,000 836,109 110,000 860,000 970,000 (133,891) 3,736,563 3,602,672 $ $ 677 25,000 10,000 100,000 700,000 835,677 110,000 200,000 310,000 525,677 3,602,672 4,128,349 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 109

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GOVERNMENTAL TRUST: EXPENDABLE TRUST SMOUSE FUND
FY 2011 Actual Revenues Earnings on Investments Interest Dividends Change in Fair Market Value Student Activities Nutrition Program Sales Sales and Use Tax Donations Revenue from Intermediary Sources Other Financing Sources General Long-Term Debt Proceeds Proceeds from Fixed Asset Disposition Transfers In Total Revenues Expenditures Instruction Facilities Acquisition and Construction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ (270) 36,955 453,650 392 $ 431 38,230 60,959 $ 831 25,000 $ 400 25,000 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

-

1,392,828

700,000

700,000

490,728 11,565 83,886 95,451 395,276 1,722,922 2,118,198 $

1,492,449 1,782 301,472 303,253 1,189,196 2,118,198 3,307,395 $

725,831 10,000 860,000 870,000 (144,169) 3,307,415 3,163,246 $

725,400 10,000 200,000 210,000 515,400 3,146,908 3,662,308

Full Name: Description:

children with physical disabilities and sensory handicaps.

David W. Smouse Trust Fund In 1931 this trust was endowed by David W. Smouse which David W. Smouse Trust Fund helped establish the Smouse Opportunity School for children with physical disabilities and sensory handicaps. This fund In 1931 this trust was endowed by David W. Smouse to help establish the Smouse Opportunity School for generates money for equipment and improvement of this school.

Full Name: Description:

2013-2014 ADOPTED BUDGET 110

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GOVERNMENTAL TRUST: EXPENDABLE TRUST STUDENT RELATED FUNDS
FY 2011 Actual Revenues Earnings on Investments Interest Student Activities Donations Total Revenues Expenditures Instruction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 149,686 149,686 (2,910) 400,819 397,909 $ 201,891 201,891 31,240 397,909 429,149 $ 100,000 100,000 10,262 429,149 439,412 $ 100,000 100,000 10,262 439,412 449,674 $ 436 39,699 106,641 146,776 $ 333 31,667 201,132 233,132 $ 262 10,000 100,000 110,262 $ 262 10,000 100,000 110,262 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Description:

This fund includes money generated and donated at individual school buildings with the investment earnings to be used for scholarships for graduating students or expenses designated by the donor. The following is a list of the trusts and donations contained in this fund, and their FY 2012 balances: Alber Library Bishop Callanan Art Trust Carver Charitable Trust $278 $3,538 $71 $378 $3,051 $0 $25,723 $1,764 $6,105 $5,740 $293 $18 $18 $29 $80,143 $2,200 $609 $303 Hillis Business Partner Hoover 1970 Hoover Drama Jackson P. Jefferson Jensen John Connors Music Knapp Memorial Krame Library Support Lincoln Golf Outing Link Miller Nat'l Wildlife Neeson Library North Golf Outing North Miscellaneous $396 $66 $51,850 $677 $420 $237 $1,455 $1 $53 $66,448 $28,744 $57,060 $2 $192 $39 $1,503 $5,344 NHS Stadium NW Stadium D. Peterson H. Peterson Project Hope Roosevelt Class of 1961 Roosevelt Foundation Roosevelt Harvard Roosevelt Trust Roosevelt 1938 Showers Spevak Smouse Aquarium Tank Tindrell Toybrary Tronik Wilson $12,084 ($121) $5,723 $47,613 $0 $2,342 $1,941 $0 $947 $5,369 $1,345 ($362) $390 $0 $5,338 $12 $1,776

Culver Science East Earl Rodine Park East Golf Outing East Memory Spiral District Wide Energy Incentives Fidelity Findley John Deere Credit Comp Gail Doss Garton Private Donation Gilcrest Grubb Alumni GW Carver Art Hentges Hiatt Auditorium

2013-2014 ADOPTED BUDGET 111

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GOVERNMENTAL TRUST: PERMANENT TRUST WEGENKE FUND
FY 2011 Actual Revenues Earnings on Investments Interest Total Revenues Expenditures Instruction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 11 9,326 9,337 $ 5 9,337 9,342 $ 14 9,342 9,356 $ 14 9,356 9,370 $ 11 11 $ 5 5 $ 14 14 $ 14 14 FY 2012 Actual FY 2013 Re-Estimated FY 2014 Budget

Full Name: Description:

Established: June 11, 1998 Full Name: The Gary Wegenke Endowment For Educational Equity The Gary Wegenke Endowment For created Educational Equity Description: This trust was to honor former Superintendent Gary Wegenke his 101998 years to of devoted service to Des Moines Public Schools. This trust was created for June 11, honor former Superintendent Gary Wegenke for his 10 years of The purpose of this fund is to support programs, training, research, and devoted service to Des Moines Public Schools. Its purpose is to support programs, training, research, and other other activities that promote educational equity for students of activities that promote Des educational equity for students. At this use of earnings has not been Moines Public Schools. At this time, the time, use ofthe earnings has not determined, but possibilities include but educational grants and scholarships designed to reflect Dr. Wegenke’s been detailed, possibilities include educational grants and scholarships, the intent to reflect Dr. Wegenke's devotion to devotion to meeting the needs of awith diverse learning population. meeting the needs of a diverse learning population.

2013-2014 ADOPTED BUDGET 112

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GOVERNMENTAL TRUST: PERMANENT TRUST FUND FOR EXCELLENCE FOUNDATION
FY 2011 Actual Revenues Earnings on Investments Interest Total Revenues Expenditures Instruction Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 2 2,196 2,198 $ 2 2,198 2,200 $ 1 2,200 2,201 $ 1 2,201 2,202 $ 2 2 $ 2 2 $ 1 1 $ 1 1 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Full Name: Fund for Excellence Foundation

Full Name: Description:

Description: The original Fund for Excellence was dissolved in 1996. Fund for Excellence Foundation Since then this fund has been used for the Marilyn Miller The original Fund for Excellence was as dissolved in 1996. Since then this of fund has been used for the Marilyn Memorial Trust well as other outside grants. Most Miller Memorial Trust as well as other outside grants. Traditionally, most of the proceeds generated by this fund the proceeds generated by this fund have previously been used to promote teacher education. have been used to promote teacher education.

2013-2014 ADOPTED BUDGET 113

Governmental Funds - Capital Projects Funds

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET LOCAL OPTION SALES TAX CAPITAL PROJECTS FUND SUMMARY
FY 2011 Actual Revenues Federal Sources Earnings on Investments Sales and Use Tax Other Revenue from Local Sources Total Revenues Expenditures Facilities Acquisition and Construction Transfers Out Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 50,000 8,134 4,675,062 1,151,992 5,885,187 7,890,706 7,890,706 (2,005,518) 6,403,330 4,397,812 $ $ 697 790,952 791,649 5,167,228 5,167,228 (4,375,580) 4,397,812 22,232 $ $ 80 80 22,312 22,312 (22,232) 22,232 0 $ $ 0 0 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

The Local Option Sales Tax funding was replaced by the Statewide Penny funding.

2013-2014 ADOPTED BUDGET 114

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET STATEWIDE PENNY CAPITAL PROJECTS FUND SUMMARY
FY 2011 Actual Revenues Federal Sources Earnings on Investments Sales and Use Tax Other Revenue from Local Sources General Long-Term Debt Proceeds Total Revenues Expenditures Facilities Acquisition and Construction Other Financing Uses Transfers Out Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 161,675 78,579 23,499,720 409,800 24,149,774 35,643,839 5,953,500 41,597,339 (17,447,564) 68,635,667 51,188,103 $ $ 500,000 53,404 26,045,238 602,375 75,223,759 102,424,776 35,234,277 6,008,000 41,242,277 61,182,499 51,188,103 112,370,602 $ $ 86,085 27,148,000 250,000 27,484,085 46,963,000 11,618,665 58,581,665 (31,097,580) 112,370,602 81,273,022 $ $ 75,000 25,650,000 324,500 70,000,000 96,049,500 41,405,710 11,581,824 52,987,534 43,061,966 81,273,022 124,334,988 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Please note that the activities described in the Capital and Debt section will result in a greater than 10% increase in the fund balance.

2013-2014 ADOPTED BUDGET 115

Governmental Funds - Debt Service Fund

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET DEBT SERVICE FUND SUMMARY
FY 2011 Actual Revenues Transfers In Total Revenues Expenditures Debt Service Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 7,514,020 7,514,020 $ 6,008,000 6,008,000 $ 11,618,665 11,618,665 $ 11,581,824 11,581,824 $ 7,514,020 7,514,020 $ 6,008,000 6,008,000 $ 11,618,665 11,618,665 $ 11,581,824 11,581,824 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Please note that the activities described in the Capital and Debt section will result in a greater than 10% increase in the fund balance.

2013-2014 ADOPTED BUDGET 116

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET DEBT SERVICE FUND SUMMARY
2002 PPEL Capital Loan Notes Principal Interest Total 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 $ 60,000 2,520 62,520 2004 PPEL Capital Loan Notes Principal Interest Total 480,000 18,000 498,000 $ 2010 SWP Revenue Bonds Principal Interest Total 1,640,000 2,590,000 2,685,000 2,780,000 2,885,000 2,985,000 3,110,000 3,250,000 3,400,000 3,560,000 3,720,000 3,900,000 4,095,000 4,300,000 4,520,000 4,755,000 5,000,000 5,270,000 5,555,000 70,000,000 $ 4,313,500 3,418,000 3,288,500 3,154,250 3,015,250 2,871,000 2,721,750 2,566,250 2,403,750 2,233,750 2,055,750 1,869,750 1,674,750 1,470,000 1,255,000 1,029,000 791,250 541,250 277,750 40,950,500 $ 5,953,500 6,008,000 5,973,500 5,934,250 5,900,250 5,856,000 5,831,750 5,816,250 5,803,750 5,793,750 5,775,750 5,769,750 5,769,750 5,770,000 5,775,000 5,784,000 5,791,250 5,811,250 5,832,750 110,950,500 2012 SWP Revenue Bonds Principal Interest Total 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 DEBT SERVICE RECAP Principal Interest Total 2,180,000 2,590,000 5,810,000 6,110,000 6,315,000 6,515,000 6,760,000 7,005,000 7,270,000 7,550,000 7,845,000 8,180,000 8,530,000 8,895,000 9,290,000 9,710,000 10,145,000 10,620,000 11,120,000 4,334,020 3,418,000 5,808,665 5,471,824 5,272,884 5,061,062 4,838,036 4,597,490 4,336,984 4,059,012 3,757,720 3,435,596 3,090,368 2,723,296 2,333,686 1,920,226 1,481,798 1,017,252 523,166 6,514,020 * 6,008,000 11,618,665 11,581,824 11,587,884 11,576,062 11,598,036 11,602,490 11,606,984 11,609,012 11,602,720 11,615,596 11,620,368 11,618,296 11,623,686 11,630,226 11,626,798 11,637,252 11,643,166

450,000

$

95,379

$

545,379

$

3,100,000

$

435,277

$

3,535,277

$

$

$

$

3,125,000 3,330,000 3,430,000 3,530,000 3,650,000 3,755,000 3,870,000 3,990,000 4,125,000 4,280,000 4,435,000 4,595,000 4,770,000 4,955,000 5,145,000 5,350,000 5,565,000 71,900,000

$

2,520,165 2,317,574 2,257,634 2,190,062 2,116,286 2,031,240 1,933,234 1,825,262 1,701,970 1,565,846 1,415,618 1,253,296 1,078,686 891,226 690,548 476,002 245,416 26,510,065

$

5,645,165 5,647,574 5,687,634 5,720,062 5,766,286 5,786,240 5,803,234 5,815,262 5,826,970 5,845,846 5,850,618 5,848,296 5,848,686 5,846,226 5,835,548 5,826,002 5,810,416 98,410,065

* In June 2011, District repaid $1,000,000 in QZAB not reflected on this debt schedule. On March 1, 2010, the District issued revenue bonds in the amount of $70,000,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029. On May 8, 2012, the District issued revenue bonds in the amount of $71,900,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029.

2013-2014 ADOPTED BUDGET 117

Proprietary Funds - Enterprise Funds

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET FOOD & NUTRITION FUND SUMMARY
FY 2011 Actual Revenues State Sources Federal Sources Nutrition Program Sales Other Financing Sources Total Revenues Expenditures Non-Instructional Expenditures Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 116,327 11,383,125 2,977,643 14,477,095 13,708,538 13,708,538 768,557 880,508 1,649,065 $ $ 130,045 11,761,818 2,816,185 78,160 14,786,208 14,060,542 14,060,542 725,666 1,649,065 2,374,731 $ $ 122,723 13,130,421 2,840,815 16,093,959 15,613,381 15,613,381 480,578 2,374,730 2,855,308 $ $ 123,000 13,707,893 2,969,821 16,800,713 16,575,698 16,575,698 225,015 2,855,308 3,080,324 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 118

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET CHILD CARE FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Non-Instructional Expenditures Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 3,053,866 3,053,866 3,055,421 3,055,421 (1,555) (253,772) (255,327) $ $ 3,451,999 3,451,999 3,337,286 3,337,286 114,713 (255,327) (140,614) $ $ 3,385,000 3,385,000 3,348,000 3,348,000 37,000 (140,614) (103,614) $ $ 3,590,000 3,590,000 3,500,000 3,500,000 90,000 (103,614) (13,614) FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 119

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PRESCHOOL FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Non-Instructional Expenditures Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ (677,879) (677,879) $ $ (677,879) (677,879) $ $ (677,879) (677,879) $ $ (677,879) (677,879) FY 2012 Actual FY 2013 Re-Estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 120

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET HOME BUILDING FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Non-Instructional Expenditures * Other Financing Uses Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 30 30 (30) 120,356 120,326 $ $ 120,326 120,326 $ $ 400 400 (400) 120,326 119,926 $ $ 10,000 10,000 75,000 75,000 (65,000) 119,926 54,926 FY 2012 Actual FY 2013 Re-Estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 121

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET STUDENT AUTO BODY / MECHANIC FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Non-Instructional Expenditures Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 41,048 41,048 52,457 52,457 (11,409) 36,329 24,920 $ $ 39,849 39,849 27,027 27,027 12,822 24,920 37,742 $ $ 50,000 50,000 35,000 35,000 15,000 37,742 52,742 $ $ 50,000 50,000 40,000 40,000 10,000 52,742 62,742 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 122

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET WELLNESS CENTER FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Non-Instructional Expenditures Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ $ 62,683 62,683 75,415 75,415 (12,732) 69,934 57,202 $ $ 53,995 53,995 81,629 81,629 (27,634) 57,202 29,568 $ $ 10,000 10,000 6,000 6,000 4,000 29,568 33,568 $ $ 33,568 33,568 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

The District's Wellness Center was closed effective 6/30/2013.

2013-2014 ADOPTED BUDGET 123

Proprietary Funds - Internal Service Funds

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET SELF INSURANCE FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Operations Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 48,113,948 48,113,948 (2,560,252) 11,980,272 9,420,020 $ 49,075,293 49,075,293 (232,854) 9,420,020 9,187,166 $ 53,050,900 53,050,900 480,700 9,187,166 9,667,866 $ 59,625,750 59,625,750 (1,697,750) 9,667,866 7,970,116 $ 45,553,696 45,553,696 $ 48,842,439 48,842,439 $ 53,531,600 53,531,600 $ 57,928,000 57,928,000 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 124

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET RISK MANAGEMENT FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Operations Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 788,603 788,603 41,967 38,560 80,527 $ 790,175 790,175 5,581 80,527 86,108 $ 797,200 797,200 86,108 86,108 $ 810,000 810,000 86,108 86,108 $ 830,570 830,570 $ 795,756 795,756 $ 797,200 797,200 $ 810,000 810,000 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 125

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PRINT SHOP FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Operations Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 302,247 302,247 20,400 214,922 235,322 $ $ 309,992 309,992 (23,634) 235,322 211,688 $ 310,000 310,000 235,322 235,322 $ 310,000 310,000 235,322 235,322 $ 322,647 322,647 $ 286,358 286,358 $ 310,000 310,000 $ 310,000 310,000 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 126

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET COLLAGE FUND SUMMARY
FY 2011 Actual Revenues Revenue from Local Sources Total Revenues Expenditures Operations Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 26,085 26,085 1,196 (79,158) (77,962) $ 21,386 21,386 3,246 (77,962) (74,716) $ 25,000 25,000 (77,962) (77,962) $ 22,000 22,000 (77,962) (77,962) $ 27,281 27,281 $ 24,632 24,632 $ 25,000 25,000 $ 22,000 22,000 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 127

Fiduciary Funds

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET FIDUCIARY FUNDS COMBINED TRUST FUNDS SUMMARY
FY 2011 Actual Revenues Donations Investment Income: Interest and Dividends Increase (Decrease) in value of investments Total Revenues Expenditures Scholarships Other Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 12,900 100 13,000 (9,177) 702,085 692,908 $ 11,450 11,450 6,737 692,908 699,646 $ 10,800 10,800 42,653 699,646 742,299 $ 10,800 10,800 6,958 742,299 749,256 $ 2,700 1,012 111 3,823 $ 17,000 739 448 18,187 $ 52,700 753 53,453 $ 17,000 758 17,758 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

2013-2014 ADOPTED BUDGET 128

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET NONEXPENDABLE TRUST HOYT FUND
FY 2011 Actual Revenues Donations Investment Income: Interest and Dividends Increase (Decrease) in value of investments Total Revenues Expenditures Scholarships Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 16 14,360 14,376 $ 12 14,376 14,388 $ 300 300 (291) 14,388 14,097 $ 300 300 (291) 14,097 13,806 $ 16 16 12 $ 12 9 $ 9 9 $ 9 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Full Name: Description:

Established: November 19, 1957 Full Name: Cress O. Hoyt Educational Fund Description: This fund was designed to provide an annual scholarship of $300 to a "worthy boy who needs such help." It was to Cress O. Hoyt Educational Fund last for at least 25 years, and is now well beyond this This fund was established on November timeframe. 19, 1957 to provide an annual scholarship

of $300 to a “worthy boy who needs such help.” It was to last for at least 25 years and is now well beyond that timeframe.

2013-2014 ADOPTED BUDGET 129

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET NONEXPENDABLE TRUST GENEVIEVE DAHL FUND
FY 2011 Actual Revenues Donations Investment Income: Interest and Dividends Increase (Decrease) in value of investments Total Revenues Expenditures Scholarships Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 373 338,606 338,979 $ 288 338,979 339,267 $ 215 339,267 339,482 $ 215 339,482 339,696 $ 373 373 $ 288 288 $ 215 215 $ 215 215 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Full Name: Description:

Established: July 24, 1989 Full Name: The Genevieve Dahl Trust Fund Description: In March of 1974 Genevieve Dahl established a trust which was liquidated upon her death in 1989. The terms required The Genevieve Dahl Trust Fund that 50% of the proceeds of the trust be given to Des Moines In March of 1974, Genevieve Dahl a trust which was upon her death in 1989. The terms Publicestablished Schools to begin a scholarship fund liquidated for physically handicapped school graduates. required that 50% of the proceeds of thehigh trust be given to Des Moines Public Schools to begin a scholarship

fund for physically handicapped high school graduates. This fund was established on July 24, 1989.

2013-2014 ADOPTED BUDGET 130

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET NONEXPENDABLE TRUST EMPLOYEE DEPENDENT SCHOLARSHIP FUND
FY 2011 Actual Revenues Donations Investment Income: Interest and Dividends Increase (Decrease) in value of investments Total Revenues Expenditures Scholarships Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 500 500 (483) 15,869 15,386 $ 500 500 (487) 15,386 14,899 $ 500 500 (491) 14,899 14,408 $ 500 500 (491) 14,408 13,917 $ 17 17 13 $ 13 9 $ 9 9 $ 9 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Full Name: Description:

Established: September 4, 1984 Full Name: DM School Employees' Association Scholarship Fund Description: This fund was established as a result of the dissolution of DM School Employees’ Association Fund that had existed since the School Scholarship Employees' Association 1940s. The agreement stipulates that the income be paid of the School Employees’ This fund was established on September 4, 1984 as a result of the dissolution annually as a college scholarship to the son or daughter of Association that had existed since the 1940s. The agreement stipulates that the income be paid annually a full-time employee of Des Moines Public Schools. It is a college scholarship to the son permanent or daughter full-time employee of Des Moines Public Schools. It is a fund of setaup on an endowment basis.

as a

permanent fund set up on an endowment basis.

2013-2014 ADOPTED BUDGET 131

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PRIVATE PURPOSE TRUST GABRIEL FUND
FY 2011 Actual Revenues Donations Investment Income: Interest and Dividends Increase (Decrease) in value of investments Total Revenues Expenditures Scholarships Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 60 54,587 54,647 $ 46 54,647 54,693 $ 35 54,693 54,728 $ 35 54,728 54,763 $ 60 60 46 $ 46 35 $ 35 35 $ 35 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Full Name: Description:

Established: November 23, 1959 Full Name: Jennie R. Gabriel Award Trust Fund Description: This fund was established by the three daughters of Jennie R. Gabriel Award Trust Fund Jennie Gabriel in memorial. Jennie and her daughters were graduates of East High School in three Des Moines, and this This fund was established on November 23, 1959 by the daughters of Jennie Gabriel in her memory. Jennie scholarship is directed to one student graduating from East and her daughters were graduates of East High School, and this scholarship is directed to one student East High each year. The individual is to have graduated in the graduate annually. The individual isfifth to of have graduated the top fifth of his/her top his/her class, and in plans to attend college. This class be college bound. This award is not need-based. As the fund expands, itsadditional benefit is not need-based. As the fund award grows, so do its benefits to provide for scholarships. expands to provide for additional scholarships.

2013-2014 ADOPTED BUDGET 132

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PRIVATE PURPOSE TRUST MISCELLANEOUS PRIVATE PURPOSE FUNDS
FY 2011 Actual Revenues Donations Investment Income: Interest and Dividends Increase (Decrease) in value of investments Total Revenues Expenditures Scholarships Other Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 12,400 100 12,500 (9,142) 278,663 269,521 $ 10,950 10,950 6,878 269,521 276,399 $ 10,000 10,000 43,185 276,399 319,584 $ 10,000 10,000 7,490 319,584 327,074 $ 2,700 547 111 3,358 $ 17,000 380 448 17,828 $ 52,700 485 53,185 $ 17,000 490 17,490 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Description:

This is a summary of other miscellaneous private purpose trust funds. Most of these funds are for student scholarships based on criteria stipulated by the donor. The following is a list of funds included in this summary of private purpose trust funds and their FY 2012 balances: $77 $45 $698 $12,508 ($1) $268 $147,972 $284 $1,056 $7 $1,155 Hartung Irving Johnson Korpel Langford Lassaux Lincoln/Weeks Masters Morrison Nassif O'Brien $478 $17,475 $362 $2,489 $507 $1,117 $24,425 $109 $4,707 $712 $505 Scavo Stowell Streyfeller Tonini Vander Linden Van Why Tennis West White Yeoman Zarnow $3,079 $1,699 $28 $6,226 $1,565 $17,359 $1,297 $4,485 $235 $23,469

Alexander Briggs Cline Community Business Education Community Service Scholarship Crise Dukelsky Eckey East Senior Else Gerberich

2013-2014 ADOPTED BUDGET 133

Revenues

FY 2014 BUDGET TOTAL REVENUES: ALL FUNDS, BY FUND
District revenues are accounted for in five fund types: Operating, Special Revenue, Capital Projects, the Debt Service, and Enterprise. Within these five fund types, the district maintains the following fund accounts to account for FY 2014 revenues: • • Operating (71.25%) • General Fund Special Revenue (4.24%) • Management • PPEL • PERL • Student Activity • Governmental Trust Capital Projects (18.38%) • Statewide Penny Debt Service (2.22%) • Debt Service Enterprise (3.91%) • Food & Nutrition • Childcare • Other (Homebuilding, Student Auto Body, Wellness Center)

• • •

2013-2014 ADOPTED BUDGET 134

WHERE GENERAL FUNDS COMES FROM: FY 2014 REVENUES
DMPS Revenue Funds:

General Fund 71% of Total Revenues

  The General Fund is the largest

fund in the district and accounts for 71.25% of all revenues received by the district. The General Fund’s primary sources of revenue are: • • • • State Funds Local Funds, including Property Tax Federal Funds Intermediary Sources

  WHERE GENERAL FUNDS GO: FY 2014 EXPENDITURES

 

 

2013-2014 ADOPTED BUDGET 135

 

General Fund Source of Revenue: State Funds
DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GENERAL FUND REVENUES BY SOURCE STATE
Revenue Source Aid and Levy State Foundation Aid Instructional Support Aid Teacher Quality Act: Teacher Salary Supplement Phase II Teacher Quality Professional Development: Iowa Core Curriculum Professional Development Professional Development Supplement Early Intervention Supplement Universal 4 Year Old Preschool Shelter Care Foster Care Aid Shelter Care Juvenile Home Aid AEA Flow Through Phase I Beg Mentoring Program Administrator Mentoring Vocational Aid Non-public Textbook Aid Non-public School Transportation Aid At Risk Early Elementary K-3 Child Development - Age 3-5 Child Development/Shared Visions-Age 3-4 Child Development - Age 0-3 IA Arts Council Visiting Nurse Program Family & Community Specialist State Early Access SPED IPTV Regional Telecommunication Council Supplemental Strategies Community Empowerment Iowa Learning Technology Commission Iowa Power Funds AIW funds Youth Mentoring Miscellaneous (Military credit, IDPH grt) Total Revenues Program Description Funding provided by state based on enrollment Additional teacher funding provided by state Additional teacher compensation Retention of quality teachers Professional development (PD) PD in core content standards & benchmarks Professional development (PD) K-3 Classroom teachers 10 hour per week preschool programming SPED foster children SPED district court placed children Part of budget, but goes directly to AEA Recruitment of quality teachers Teacher mentoring stipends Administrator mentoring stipends Middle school vocational aid programs Flowthrough funds to non-public schools Flowthrough funds to non-public schools K-3 Classroom teachers and associates Early childhood teachers and associates Early childhood teachers and associates Early childhood teachers and associates Yellow school bus grants Case management services Early childhood family support SPED early access Technology After school programs Early Childhood classroom Technology at Callanan Alternate energy program education Scavo Expanding youth mentoring programs Military tax credit, before-after school $ $ FY 2011 Actual 151,836,554 659,398 13,961,359 2,604,240 622,874 1,465,586 2,546,887 4,249,879 4,431 80,014 12,878,207 211,250 4,500 228,247 43,176 386,345 545,946 478,866 53,404 93,795 1,300 118,449 100,298 7,809 340,000 2,529 100 39,890 193,565,333 $ $ FY 2012 Actual 163,593,289 13,924,588 2,652,303 623,298 1,466,585 2,548,623 3,926,903 36,718 78,412 11,699,768 258,700 229,727 40,690 330,566 508,695 328,094 87,395 1,400 100,700 295,000 43,395 57,052 202,831,901 $ FY 2013 Re-estimated $ 174,578,928 14,450,108 2,752,402 645,610 1,519,090 2,635,060 3,324,090 25,000 75,000 12,235,407 338,000 225,000 41,209 330,000 508,695 302,481 1,000 99,771 430,000 40,000 214,556,851 $ $ FY 2014 Budget 177,665,294 14,686,379 2,797,405 656,168 1,543,933 2,678,147 3,843,641 25,000 75,000 13,797,176 300,000 225,000 40,000 330,000 302,481 1,000 99,000 430,000 40,000 219,535,624

30

2013-2014 ADOPTED BUDGET 136

DES MOINES PUBLIC SCHOOL FY 2013 - 2014 BUDGET AID AND LEVY WORKSHEE DES MOINES PUBLIC SCHOOLS FY 2013 - 2014 BUDGET AID AND LEVY WORKSHEET FY 2013 District Dollars Summary Total Combined District Dollars Less: AEA Flow-through Sub-Total District Dollars Instructional Support Total District Dollars Special Weighted Programs Special Education Instructional Support Dropout Prevention Supplemental Weighting Special Program Subtotal Gifted and Talented Regular Program Dollars Regular Program Subtotal $ 282,626,590 12,235,407 270,391,183 12,400,508 282,791,691 $ FY 2014 288,159,381 13,797,176 274,362,205 12,418,408 286,780,613 $ New Dollars 5,532,791 1,561,769 3,971,022 17,900 3,988,922

State Aid is the single largest source of revenue for the General Fund. State foundation aid budgets are based on the initial “Aid & Levy” documents released by the Iowa Department of Education each year in early February. The Aid & Levy projects foundation aid based on a per student funding formula which has been in place for years and is administered by the Iowa Department of Education. Property tax rates and subsequent revenues are part of the Aid & Levy and can be adjusted with School Board approval, within limits defined by the State. The initial Aid & Levy used to develop the 2014 budget projects 0% allowable growth. However, the Legislature has proposed plans of 2% and 4% allowable growth, and additional projections for revenues are included at these levels. Final state foundation aid will not be determined until the final Aid & Levy is released by the Iowa Department of Education in June. State grants are usually determined in advance, and projections are based on grant documents.

$

$

$

$

$ $ $

39,127,935 12,400,508 9,491,427 8,165,257 69,185,127 1,766,593 189,687,902 191,454,495

$

$ $ $

39,473,686 12,418,408 9,729,244 8,212,358 69,833,696 1,795,388 192,789,497 194,584,885

$

$ $ $ $

345,751 17,900 237,817 47,101 648,569 28,795 3,101,595 3,130,390 281,274 35,401 43,087 (149,787)

Categorical Fund Roll-In Teacher Quality Compensation $ 17,202,510 $ 17,483,784 Educational Excellence Phase II (included in Teacher Quality Compensation) Teacher Quality Professional Development 2,164,700 2,200,101 Iowa Core Curriculum Professional Development (included in Teacher Quality Professional Development) Class Size/Early Intervention Block Grant 2,635,060 2,678,147 Audit Enrollment Adjustment Total District Dollars $ 149,787 282,791,679 $ 286,780,613

$

3,988,934

Reserved For: Special Education $ Instructional Support Dropout Prevention Supplemental Weighting Teacher Quality Compensation Teacher Quality Professional Development Class Size/Early Intervention Block Grant Total Reserved for Specific Purpose Dollars Remaining After ISL and Reservations Miscellaneous Dollars Remaining $

345,751 17,900 237,817 47,101 281,274 35,401 43,087 1,008,331 2,980,603 2,980,603

2013-2014 ADOPTED BUDGET 137

General Fund Source of Revenue: Local Funds, Including Property Taxes

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GENERAL FUND REVENUES BY SOURCE LOCAL
Revenue Source Property Taxes Mobile Home Taxes Utility Replacement Tax Tuition: Regular Program - Individuals Regular Program - LEAs Special Education Open Enrollment Sharing Arrangements Summer School Transportation Investment Income Textbook Fees Rental Fees Student Activities Contributions and Donations United Way of Central Iowa Area Education Agency Microsoft Agreement Refund of Prior Year Expenditures Miscellaneous Total Revenues $ FY 2011 Actual 91,848,248 109,922 3,328,921 275 5,852 2,029,868 3,380,549 457,216 29,114 451,788 220,248 338,078 21,801 52,718 674,263 706,832 8,750,744 1,262,880 31,402 1,301,504 $ 115,002,223 $ $ FY 2012 Actual 98,780,030 113,131 3,672,035 39,366 5,951 2,764,472 3,094,213 330,503 13,513 502,330 103,389 319,413 36,898 44,743 680,089 1,295,788 7,483,885 2,213,227 21,379 730,601 122,244,956 $ FY 2013 Re-estimated $ 96,931,522 116,006 3,513,158 35,000 6,000 2,100,000 3,000,000 325,000 15,000 450,000 105,000 315,000 156,506 79,400 658,200 894,600 7,872,467 500,000 27,600 990,558 118,091,017 $ $ FY 2014 Budget 100,491,468 119,000 3,627,546 30,000 6,000 2,100,000 3,000,000 325,000 15,000 450,000 105,000 315,000 40,000 50,000 455,000 701,000 7,900,000 879,000 120,609,014

29

2013-2014 ADOPTED BUDGET 138

The second largest source of General Funds is from local revenues. The primary local revenue source is property taxes, and in FY 14 property taxes account for 28.1% of all General Fund revenues. Tax rate changes must be voted on or approved by the school board.

DES MOINES PUBLIC SCHOOLS FY 2013 - 2014 BUDGET PROPERTY TAX RATES
FY 2011 Per Final Aid and Levy FY 2012 Per Final Aid and Levy FY2013 Per Final Aid and Levy FY2014 Preliminary Aid and Levy

Regular Valuation (with Utilities) TIF Valuation Regular and TIF Valuation

$ $

6,383,416,237 656,551,890 7,039,968,127
Dollars Generated

5.24% $ -11.86% 3.40% $
Tax Rate

6,557,168,586 637,913,680 7,195,082,266
Dollars Generated

2.72% $ -2.84% 2.2% $
Tax Rate

6,405,707,333 727,881,500 7,133,588,833
Dollars Generated

-2.31% $ 14.10% -0.9% $
Tax Rate

6,557,601,623 762,130,836 7,319,732,459

2.37% 4.71% 2.6%
Tax Rate

Dollars Generated

General Regular Program Instructional Support Dropout Prevention Cash Reserve Total General Management PPEL Regular Voted Total PPEL PERL Debt Service Total $

61,789,897 12,516,843 9,210,363 12,193,474 95,710,577 9,925,191 2,323,189 4,435,180 6,758,369 861,761 113,255,898 Increase $

9.67975 1.96084 1.44286 1.91018 14.99363 1.55484 0.33000 0.63000 0.96000 0.13500 17.64347 0.00070

$

66,657,358 12,539,684 9,216,156 14,525,440 102,938,638 10,195,348 2,374,377 4,532,902 6,907,279 885,218 -

10.16557 1.91236 1.40551 2.21520 15.69864 1.55484 0.33000 0.63000 0.96000 0.13500 18.34848 0.70501

$

63,606,019 12,400,508 9,491,427 15,062,743 100,560,697 9,959,850 2,354,084 4,494,161 6,848,245 864,770 -

9.92959 1.93585 1.48171 2.35146 15.69861 1.55484 0.33000 0.63000 0.96000 0.13500 -

$

63,645,362 12,418,408 9,729,244 18,445,000 104,238,014 10,196,021 2,415,511 4,611,431 7,026,942 885,276 122,346,253 Decrease $

9.70559 1.69657 1.48366 2.81277 15.69858 1.55484 0.33000 0.63000 0.96000 0.13500 18.34842 (0.00003)

$

120,926,483 Increase $

$

118,233,562 Decrease $

18.34845 $ (0.00003)

2013-2014 ADOPTED BUDGET 139

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET PROPERTY VALUATIONS
1-Jan-11 FY 2012 - 2013 Warren $ 52,570,166 2,881,500 1,189,603 967,680 57,608,949 331,508 3,876,326 $ $ 61,153,767 61,153,767 $ $ $ One Year Change Polk Warren Total 0.8% -6.8% -7.8% -5.5% -0.3% 17.1% -2.4% -3.6% -1.1% -2.3% 14.1% -0.9% 1.1% -3.2% NA 17.3% 9.7% NA 1.3% 1.1% -1.4% 1.1% NA 1.1% 0.8% $ -6.8% -7.8% 1.9% -0.1% 17.1% -2.4% -3.5% -1.1% -2.3% $ 14.1% -0.9% $ 1/1/12 FY 2013 - 2014 Warren $ 54,735,274 2,922,800 1,233,727 1,017,238 59,909,039 331,508 3,878,286 $ $ 63,455,817 63,455,817 $ $ $ One Year Change Polk Warren Total 4.7% -0.9% -1.6% 11.5% 3.6% 9.2% 2.5% -4.3% -0.7% 2.4% 4.7% 2.6% 4.1% 1.4% NA 3.7% 5.1% NA 4.0% 0.0% 0.1% 3.8% NA 3.8% 4.7% -0.9% -1.6% 8.6% 3.6% 9.2% 2.5% -4.3% -0.7% 2.4% 4.7% 2.6%

Polk Residential Commercial Industrial Agricultural Utilities (WO Gas & Electric) Railroads Total Valuation Less: Military Plus: Gas & Electric Total General Taxable Valuation TIF Value Total Debt & PPEL Taxable Valuation $ $ $ 3,611,058,880 2,293,257,630 170,990,620 2,017,360 37,994,502 16,130,346 6,131,449,338 15,682,354 228,786,582 6,344,553,566 727,881,500 7,072,435,066

Total 3,663,629,046 2,296,139,130 170,990,620 3,206,963 38,962,182 16,130,346 6,189,058,287 16,013,862 232,662,908 6,405,707,333 727,881,500 7,133,588,833

Polk 3,781,487,837 2,273,029,954 168,215,919 2,249,349 39,348,314 17,616,957 6,281,948,330 15,000,818 227,198,294 6,494,145,806 762,130,836 7,256,276,642

Total 3,836,223,111 2,275,952,754 168,215,919 3,483,076 40,365,552 17,616,957 6,341,857,369 15,332,326 231,076,580 6,557,601,623 762,130,836 7,319,732,459

Property tax rates rarely change; therefore, fluctuations in revenue from year to year are mainly caused by changes in property valuations.

The value of property is established by the county assessor (or the Iowa Department of Revenue) estimating the value of each property, which is called the “assessed value.” The assessor totals the assessed value in each classification (residential, commercial, industrial, agricultural, or utilities/railroad) and reports it to the county auditor. Each assessor sends the reports, called “abstracts,” to the Iowa Department of Revenue. The abstract shows the total taxable values of all real property in each jurisdiction by classification of property, not by individual property. The state then examines total assessed values and equalizes them. A process called “equalization” is applied every two years to ensure that property values are comparable among jurisdictions and according to law. The state compares the assessors’ abstracts to a “sales assessment ratio study” it has completed independently of the assessors. If the assessment (by property class) is 5% or more above or below the sales ratio study, the state increases or decreases the assessment. There is no sales ratio study for agricultural and industrial property. Equalization occurs on an entire class of property, not on an individual property. Also, equalization occurs on an assessing jurisdiction basis, not on a statewide basis. Equalization is important because it helps maintain equitable assessments among classes of property and among assessing jurisdictions. This contributes to a fairer distribution of state aid, such as aid to schools. It also helps to equally distribute the total tax burden within an area. In addition, an “assessment limitation” is applied every year. This process is commonly called “rollback” and is used to adjust for inflation. Residential, commercial, and industrial real estate is assessed at 100% of market value, and the assessor must 25 the property. To do this, the assessor generally uses three approaches: determine the fair market value of

2013-2014 ADOPTED BUDGET 140

• • •

Market Approach: Analyze sales of similar properties that were recently sold, and determine the most probable sales price of the property being appraised. Cost Approach: Estimate how much money at current labor and material prices it would take to replace the property with one similar to it. This is useful when no sales of comparable properties exist. Income Approach: If the property produces income, such as an apartment or office building, estimate its ability to produce income.

Agricultural real estate is assessed at 100% of productivity and net earning capacity value. The assessor considers the productivity and net earning capacity of the property. Agricultural income as reflected by production, prices, expenses, and various local conditions is taken into account. The utilities/railroad class of property is assessed at the state level.

2013-2014 ADOPTED BUDGET 141

General Fund Source of Revenue: Federal Funds
DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GENERAL FUND REVENUES BY SOURCE FEDERAL
Revenue Source Title I Title II Title III - ELL/LEP Special Education IDEA/Part B Special Education - Preschool Special Education - Infants/Disabilities 21st Century Community ARRA State Stabilization - Education ARRA State Stabilization - Gov't Services ARRA IDEA Part B Title I School Improvement Funds ARRA Title I ARRA IDEA Part C ARRA IDEA Part 619 ARRA IA Teacher Quality Partnership Edujobs ARRA Head Start ARRA E2T2 Advanced Placement American History AmeriCorp Basics Grant Carl D. Perkins Carol White PE Grant Community Development Block Grant ComServ Early Childhood Harkin Grant Early Reading First Education for Homeless Elementary Counselors Enhancing Education through Technology FAME Grant FEMA Disaster Assistance Full Service Community Grant Gear Up Gear Up Iowa Head Start High Cost Fund High School Initiative Immigrant Education Math Partnership Medicaid Direct Billing Miscellaneous Reading First Readiness and Emergency Management Refugee Grant ROTC Safe & Drug Free Schools Safe & Supportive Schools Science Partnership Secondary Professional Development Secure our Schools Smaller Learning Communities Startalk Program Description Support teachers and parent activities Kindergarten & Middle School math; PD ELL tutors and after school activities Special Education (SPED) support staff Preschool SPED support staff Birth -3 SPED support staff After School activities Turnaround Schools Federal stimulus funds at State level SPED staff and materials Funds for Persistently Low Achieving Schools Title teachers, School improvement leaders Preschool SPED support staff Birth-3 SPED support staff Reimbursement of sub costs School-level positions PD, Bilingual services Technology PD & instructional materials for Gifted/Talented PD & instructional materials Volunteer tutor services Food Service - pick a better snack program HS Vocational tech programs; PD PE supplies; PD Materials for Home Remodeling program PD Early childhood classrooms Early childhood coaches and liaisons Funds for homeless children Counselors at elementary schools Technology and PD Fine Arts PD Flood recovery funds After school activities MS advisors; afterschool activities; PD Middles school tech & PD Preschool for low income kids SPED Academic support teachers Tutoring and PD Math coaches; technology; PD SPED nursing service reimbursement CGI, QAR, Teen Screen, Tobacco survey Reading coaches Disaster planning Tutoring; afterschool activities; PD ROTC officers Success caseworker for at risk students Leadership/poverty training/PBIS at East STEM PD SPED Professional development Security Technology PD, instructional support & technology Arabic summer school program $ FY 2011 Actual 8,499,225 2,325,266 217,269 7,483,302 171,417 230,706 1,187,339 1,768,961 1,577,830 1,406,946 3,810,045 3,670,408 152,698 143,850 437 1,642,269 34,563 380,799 15,651 248,308 111,083 90,246 490,056 518,680 10,500 18 596,648 1,443,904 27,167 426,227 306,186 343,892 796,850 117,637 1,088,839 94,082 1,611,641 79,650 577,959 209,070 169,227 1,938,333 42,192 197,326 75,891 151,834 118,454 28,935 4,816 145,284 21,598 103,133 1,236,671 36,649 $ FY 2012 Actual 15,992,540 1,634,718 579,774 7,735,431 170,227 195,603 1,113,343 2,560,940 531,676 5,178,799 22,188 13,528 445,130 106,856 92,359 510,141 54,918 28,940 696,857 1,060,313 21,645 592 99,793 34,654 4,930 1,006,774 209,511 1,577,594 53,825 1,197,995 279,638 100,155 2,255,382 3,793 301,640 119,105 144,117 29,234 135,862 8,717 100,000 1,525,516 106,979 FY 2013 Re-estimated $ FY 2014 Budget

12,455,121 $ 11,216,685 1,615,046 1,600,000 820,453 500,000 7,751,295 7,730,000 170,942 170,000 187,187 187,000 1,239,534 600,000 4,685,286 97,085 139,000 130,000 90,000 90,000 443,020 440,000 10,000 10,000 13,148 24,000 24,000 355,550 559,995 400,000 1,566,758 1,566,758 50,000 50,000 1,563,139 1,451,808 369,253 200,000 2,000,000 3,000,000 2,157 Chart- continued on page 143 195,000 120,000 120,000 160,500 52,455 142 2013-2014 ADOPTED BUDGET 300,000 656,462 137,579 99,000

Advanced Placement American History AmeriCorp Basics Grant Carl D. Perkins Carol White PE Grant Community Development Block Grant ComServ Early Childhood Harkin Grant Early Reading First from page 142 Chart continued Education for Homeless Elementary Counselors Enhancing Education through Technology FAME Grant FEMA Disaster Assistance Full Service Community Grant Gear Up Gear Up Iowa Head Start High Cost Fund High SchoolSource Initiative Revenue Immigrant Education Math Title IPartnership Medicaid Title II Direct Billing Miscellaneous Title III - ELL/LEP ReadingEducation First Special IDEA/Part B Readiness and Emergency Management Special Education - Preschool Refugee Grant Special Education - Infants/Disabilities ROTC 21st Century Community Safe & Drug Free Schools- Education ARRA State Stabilization Safe & Schools ARRA Supportive State Stabilization - Gov't Services ScienceIDEA Partnership ARRA Part B Secondary Professional Development Title I School Improvement Funds Secure our Schools ARRA Title I Smaller Learning ARRA IDEA PartCommunities C Startalk ARRA IDEA Part 619 Team ARRANutrition IA Teacher Quality Partnership Title VI Assessment Edujobs ARRA Head Start Total Revenues ARRA E2T2 Advanced Placement American History AmeriCorp Basics Grant Carl D. Perkins Carol White PE Grant Community Development Block Grant Federal funds are the third ComServ largest source of General Fund Early Childhood Harkin Grant Early Reading In First revenues. many cases, federal Education for Homeless funds and grants cover multiple Elementary Counselors Enhancing Education Technology years and levelsthrough of funding, as FAME Grant defined in the grant documents. FEMA Disaster Assistance Full Service Community Grant Revenue projections are based Gear Up on documentation and expected Gear Up Iowa Head Start additions or discontinuance of High Cost Fund specific programs and grants. High School Initiative Immigrant Education Math Partnership Medicaid Direct Billing Miscellaneous Reading First Readiness and Emergency Management Refugee Grant ROTC Safe & Drug Free Schools Safe & Supportive Schools Science Partnership Secondary Professional Development Secure our Schools Smaller Learning Communities

PD & instructional materials for Gifted/Talented 15,651 PD & instructional materials 248,308 Volunteer tutor services 111,083 Food Service - pick a better snack program 90,246 HS Vocational tech programs; PD 490,056 PE supplies; PD 518,680 Materials for Home Remodeling program 10,500 PD 18 Early childhood classrooms 596,648 Early childhood coaches and liaisons 1,443,904 Funds for homeless children 27,167 Counselors at elementary schools 426,227 DES MOINES PUBLIC SCHOOLS Technology and PD 306,186 Fine Arts PD 343,892 2013 - 2014 BUDGET Flood recovery funds 796,850 GENERAL FUND REVENUES BY SOURCE After school activities 117,637 MS advisors; afterschool activities; PD 1,088,839 Middles school tech & PD 94,082 FEDERAL Preschool for low income kids 1,611,641 SPED 79,650 FY 2011 Academic support teachers 577,959 Program Description Actual Tutoring and PD 209,070 Math coaches; technology; PDactivities 169,227 Support teachers and parent $ 8,499,225 SPED nursing & service reimbursement 1,938,333 Kindergarten Middle School math; PD 2,325,266 CGI,tutors QAR, Teen Screen, Tobacco survey 42,192 ELL and after school activities 217,269 ReadingEducation coaches (SPED) support staff 197,326 Special 7,483,302 Disaster planning 75,891 Preschool SPED support staff 171,417 Tutoring; afterschool activities; 151,834 Birth -3 SPED support staff PD 230,706 ROTC officers 118,454 After School activities 1,187,339 Success caseworker 28,935 Turnaround Schools for at risk students 1,768,961 Leadership/poverty training/PBIS at East 4,816 Federal stimulus funds at State level 1,577,830 STEM staff PD and materials 145,284 SPED 1,406,946 SPED development 21,598 Funds Professional for Persistently Low Achieving Schools 3,810,045 Security Technology 103,133 Title teachers, School improvement leaders 3,670,408 PD, instructional & technology 1,236,671 Preschool SPED support staff 152,698 Arabic schoolstaff program 36,649 Birth-3 summer SPED support 143,850 Nutritional activities 1,496 Reimbursement of sub costs 437 Assessment 195,325 School-level materials; positions ACT 1,642,269 PD, Bilingual services 34,563 $ 48,374,788 Technology 380,799 PD & instructional materials for Gifted/Talented 15,651 PD & instructional materials 248,308 Volunteer tutor services 111,083 Food Service - pick a better snack program 90,246 HS Vocational tech programs; PD 490,056 PE supplies; PD 518,680 Materials for Home Remodeling program 10,500 PD 18 Early childhood classrooms 596,648 Early childhood coaches and liaisons 1,443,904 Funds for homeless children 27,167 Counselors at elementary schools 426,227 Technology and PD 306,186 Fine Arts PD 343,892 Flood recovery funds 796,850 After school activities 117,637 MS advisors; afterschool activities; PD 1,088,839 Middles school tech & PD 94,082 Preschool for low income kids 1,611,641 SPED 79,650 Academic support teachers 577,959 Tutoring and PD 209,070 Math coaches; technology; PD 169,227 SPED nursing service reimbursement 1,938,333 CGI, QAR, Teen Screen, Tobacco survey 42,192 Reading coaches 197,326 Disaster planning 75,891 Tutoring; afterschool activities; PD 151,834 ROTC officers 118,454 Success caseworker for at risk students 28,935 Leadership/poverty training/PBIS at East 4,816 STEM PD 145,284 SPED Professional development 21,598 Security Technology 103,133 31 PD, instructional support & technology 1,236,671

$

$

13,528 445,130 106,856 92,359 510,141 54,918 28,940 696,857 1,060,313 21,645 592 99,793 34,654 4,930 1,006,774 209,511 1,577,594 53,825 FY 2012 1,197,995 Actual 279,638 100,155 15,992,540 2,255,382 1,634,718 3,793 579,774 7,735,431 170,227 301,640 195,603 119,105 1,113,343 144,117 29,234 135,862 8,717 2,560,940 100,000 531,676 1,525,516 106,979 1,352 195,234 5,178,799 48,238,318 22,188 13,528 445,130 106,856 92,359 510,141 54,918 28,940 696,857 1,060,313 21,645 592 99,793 34,654 4,930 1,006,774 209,511 1,577,594 53,825 1,197,995 279,638 100,155 2,255,382 3,793 301,640 119,105 144,117 29,234 135,862 8,717 100,000 1,525,516

97,085 139,000 130,000 90,000 90,000 443,020 440,000 10,000 10,000 13,148 24,000 24,000 355,550 559,995 400,000 1,566,758 1,566,758 50,000 50,000 FY 2013 FY 2014 1,563,139 1,451,808 Re-estimated Budget 369,253 200,000 $ 12,455,121 $ 11,216,685 2,000,000 3,000,000 1,615,046 1,600,000 2,157 820,453 500,000 7,751,295 7,730,000 170,942 170,000 195,000 187,187 187,000 120,000 120,000 1,239,534 600,000 160,500 52,455 4,685,286 300,000 656,462 137,579 99,000 197,795 198,000 $ 38,027,760 $ 29,783,251 97,085 139,000 130,000 90,000 90,000 443,020 440,000 10,000 10,000 13,148 24,000 24,000 355,550 559,995 400,000 1,566,758 1,566,758 50,000 50,000 1,563,139 1,451,808 369,253 200,000 2,000,000 3,000,000 2,157 195,000 120,000 120,000 160,500 2013-2014 ADOPTED BUDGET 143 52,455 300,000 656,462 -

General Fund Source of Revenue: Intermediary
DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET GENERAL FUND REVENUES BY SOURCE INTERMEDIARY SOURCES Revenue Source Community Betterment Prairie Meadows Casino Total Revenues Program Description Summer school programs Technology $ FY 2011 Actual 14,622 471,931 486,553 $ FY 2012 Actual 7,250 482,025 489,275 FY 2013 Re-estimated $ 504,293 504,293 $ FY 2014 Budget 500,000 500,000

$

$

$

$

The final source of General Fund revenues comes from intermediary sources. This is generally revenue received from other local government agencies with fundraising and revenue generation potential that operate between the state and local government levels.

2013-2014 ADOPTED BUDGET 144

DMPS Revenue Funds:

Capital Projects

  18% of Total Revenues

 

The Capital Projects Fund is funded by statewide penny sales tax; all funds are used for capital projects. Additionally, revenues for the Capital Projects Funds come from earnings on investments, other revenue from local sources, and general long-term debt proceeds. Statewide Penny is the second largest fund in the district and accounts for 18.38% of all revenues received by the district. Together the Statewide Penny and General Fund account for 89.63% of all district revenues.
DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET STATEWIDE PENNY FUND REVENUES BY SOURCE FY 2011 Actual Revenues Federal Sources Earnings on Investments Sales and Use Tax Other Revenue from Local Sources General Long-Term Debt Proceeds Total Revenues $ 161,675 78,579 23,499,720 409,800 24,149,774 $ 500,000 53,404 26,045,238 602,375 75,223,759 102,424,776 $ 86,085 27,148,000 250,000 27,484,085 $ 75,000 25,650,000 324,500 70,000,000 96,049,500 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

 

 

 

2013-2014 ADOPTED BUDGET 145

DMPS Revenue Funds:

The remaining 10.37% of sources of revenues are accounted for in the Special Revenue, Debt Service, and Enterprise funds.
Special Revenue Funds (Management, PPEL, PERL, Student Activity, Governmental Trust)

Special Revenue Debt Service Enterprise

  10% of Total Revenues

 

4% of all revenues Revenue derived for the Management, PPEL, and PERL funds is based upon the property tax rates per the Aid and Levy. The revenue for the Student Activity Fund is derived from fees and transactions that occur due to student-related activities from groups and organizations such as athletic events, fundraising, and other extracurricular or co-curricular activities. Governmental Trust revenues are derived from the principal and/or interest earned by trusts established to support the district.
Debt Service Fund

2% of Total Revenues Proceeds are transferred into the Debt Service Fund primarily from the Statewide Penny Fund pertaining to revenue bonds issued for the Statewide Penny capital projects. The Debt Service Fund accounts for and reports financial resources that are restricted, committed, or assigned to expenditure for principal and interest.

 

Enterprise Funds (Food & Nutrition, Child Care, Other)

4% of all revenues Enterprise Funds rely on fees, donations, and federal grants for funding. Revenue projections in the Enterprise Funds are based on participation levels and fee increase proposals.

2013-2014 ADOPTED BUDGET 146

Long-Range Financial Plans

Multi-year financial planning can potentially avoid the budgetary cycle of simply putting out the next fire by providing a longer term perspective on what problems are coming and thus preventing or minimizing them. Multi-year budgeting can also end the “us vs. them” dynamic that can plague the budget process. Multi-year planning helps build understanding and consensus for change in the district. The following guidelines from the GFOA steered the development of the district’s long-range financial plans: Multi-Year Financial Planning Approach 1. Baseline Assessment • What is the current fiscal/financial condition, and, after careful analysis of revenue and expenditure trends and related budget drivers, what is the fiscal/financial condition likely to be in the future if no policy changes or corrective actions are made? • The baselines assessment helps to: • • • • 2. Initiatives Development • Given this baseline assessment, what initiatives (on both the expenditure and revenue side of the budget) should be pursued, and what are the fiscal implications of those initiatives? • The multi-year planning process includes development of a menu of options, generally quantified, that represent the best available approach to achieving and maintaining balance. Approaches would typically involve some (or all) of the following: Communicate a clear picture of the district’s financial strengths, weaknesses, and potential future with no corrective action. Quantify the impact of key budget drivers. Identify hidden and emerging problems. Provide a framework for addressing intermediate and longer-range considerations in budget discussions.

2013-2014 ADOPTED BUDGET 147

• • • • • •

Workforce strategy Management and productivity initiatives (e.g., transportation, facilities, technology) Program prioritization State legislative agenda Tax rates and cost recovery Debt management

3. Implementation • • • What institutional/organizational measures will ensure that initiatives are put in place? What performance measures are appropriate to monitor the success of these initiatives, and are the necessary data collections/systems in place? Revisit and revise based on results. • Once a plan has been adopted and implementation of initiatives has begun, it is important to find practical ways to do the following: • • Measure: “That which gets measured gets done.” What are the performance measures that track the progress made toward implementing an initiative? How do you measure whether the initiative had the desired impact(s)? Monitor: What are the most effective way to communicate with staff in charge of implementing changes to discuss challenges, successes and failures? How will those lessons and the progress achieved be communicated? Manage: It is okay to change strategies mid-course as the nature of the problem, available resource levels, etc. change. Measurement and monitoring will indicate when those changes are appropriate.

The district has identified several key issues that can affect the budget: Compensation Compensation – salaries and benefits – represents 82% of overall expenditures in the General Fund. The issue of compensation has several key components including cost of living for employees, rising health care costs, sustainability of the workforce, and maintaining effective programing. To address this key issue, the district has a multi-faceted approach. For example, the district conducts comprehensive negotiations with employees, conducts extensive training for staff, and is developing a district-wide wellness program.

2013-2014 ADOPTED BUDGET 148

Allowable Growth For the last several years, the legislature has not established allowable growth in a timely manner. Consequently, the district has undertaken multiple scenario budget forecast to identify various contingency plans. Cost of Goods and Services The district is focused on finding ways to do more with less and directing funds toward costs that impact students. The district has pursued multiple ways to address rising costs of goods and services including paper reduction strategies, system integration, data analysis, and energy savings. Financial Health of the District Maintaining the financial health of the district is accomplished through a variety of factors including: (1) Maintaining a solvency ratio within the recommended guidelines of 5-15%, (2) Following GFOA recommendations of 60 days of cash reserves on hand, (3) Managing the district’s investment portfolio and debt, and (4) Conducting trend/forecast analysis including the various impacts tax rates can have on the district. Long-term forecasting helps the district budget for areas of operation to implement the Graduate Ends Statements and Budget Parameters set by the Board of Directors. The Business & Finance department reviews financial data on daily, monthly, quarterly, and annual basis. If the analysis determines that an initiative is not effective, corrective steps are taken. The Business & Finance department also completes and presents quarterly monitoring reports to the Board to demonstrate the district’s fiscal condition. The district has devised a General Fund fiscal outlook through FY 2018. The forecast was adjusted after the legislature set allowable growth for FY 2014 and FY 2015. The forecasts make the following assumptions for revenues: • • • • • • • • Enrollment to remain flat or slight growth Allowable Growth in state aid at 2%+2% in FY 2014; 4% in FY 2015; and 2% in FY 2016, 2017, and 2018 Standard federal programs will remain the same Schools Improvement Grants will end The forecast also makes the following assumptions for expenditures: Historical increases for compensation (state average) will continue Overall staffing levels will remain the same Modest price increases for goods and services (inflation)

2013-2014 ADOPTED BUDGET 149

DES MOINES PUBLIC SCHOOLS FISCAL YEARS 2012 - 2018 GENERAL FUND Allowable Growth = 2%+2% in FY 2014, 4% in FY 2015, then 2% in FY 2016, 2017, and 2018
FY 2012 Actual FY 2013 Re-estimated
100,560,686 199,905,288 12,235,407 2,415,509 38,028,000 18,035,031 371,179,921

FY 2014 Budget
104,263,598 209,021,016 3,847,452 13,086,762 1,859,481 29,783,251 16,871,000 378,732,560

FY 2015 Projected
107,392,000 217,582,000 2,574,624 13,218,000 1,877,000 29,830,000 17,505,000 389,978,624

FY 2016 Projected
110,614,000 221,063,000 5,100,624 13,350,000 1,894,000 29,904,000 19,121,000 401,046,624

FY 2017 Projected
114,485,000 224,600,000 7,677,424 13,484,000 1,911,000 30,181,000 19,293,000 411,631,424

FY 2018 Projected
118,492,000 228,194,000 10,305,424 13,619,000 1,929,000 30,462,000 19,466,000 422,467,424

Revenues
Property Taxes State Foundation Aid* Additional State Foundation Aid** 1 time 2% - $120 x enrollment AEA Flow Through Other State Sources Federal Sources Other Local Sources Total Revenues *Based on current enrollment **Based on projected enrollment increase 102,565,196 188,735,589 11,699,768 2,000,629 48,238,317 20,324,062 373,563,561

Expenditures
Instruction Possible additional expenditures due to enrollment increases Student Support Services Instructional Staff Support General Administration School Administration Business & Central Administration Plant Operation & Maintenance Student Transportation Total Support Services Non-Instructional Expenditures AEA Support
Total Expenditures to allocate by Function

235,003,782 20,061,831 11,497,451 3,815,155 18,378,278 10,987,359 29,687,463 8,810,743 103,238,280 522,280 11,699,768

240,000,000 21,104,000 12,529,000 4,325,000 18,130,000 8,247,000 34,926,000 9,142,000 108,403,000 560,000 12,235,407 359,013,740 8,921,174

252,774,824 21,526,000 12,780,000 4,412,000 18,493,000 8,412,000 35,625,000 9,325,000 110,573,000 560,000 13,086,762 374,596,000 4,136,560

258,734,500 2,574,624 21,957,000 13,036,000 4,500,000 18,863,000 8,580,000 36,338,000 9,512,000 112,786,000 560,000 13,218,000 388,549,624 1,429,000

264,918,805 5,100,624 22,396,000 13,297,000 4,590,000 19,240,000 8,752,000 37,065,000 9,702,000 115,042,000 580,000 13,350,000 399,982,574 1,064,050

270,799,089 7,677,424 22,844,000 13,563,000 4,682,000 19,625,000 8,927,000 37,806,000 9,896,000 117,343,000 600,000 13,484,000 410,585,423 1,046,002

277,089,532 10,305,424 23,301,000 13,834,000 4,776,000 20,018,000 9,106,000 38,562,000 10,094,000 119,691,000 600,000 13,619,000 421,651,722 815,702

Total Expenditures Excess Revenues over Expenditures

350,464,110 23,099,451

DES MOINES PUBLIC SCHOOLS FISCAL YEARS 2012 - 2018 GENERAL FUND
FY 2012 Actual
Beginning Fund Balance- Unreserved Reclass to Board Designated Fund Ending Fund Balance- Unreserved Solvency Ratio 20,607,861 45,507,578 12.6%

FY 2013 Re-estimated
45,507,578 5,000,000 49,428,752 13.9%

FY 2014 Budget
49,428,752 2,000,000 51,565,312 14.1%

FY 2015 Projected
51,565,312 2,000,000 50,994,312 13.5%

FY 2016 Projected
50,994,312 2,000,000 50,058,362 12.9%

FY 2017 Projected
50,058,362 2,000,000 49,104,364 12.3%

FY 2018 Projected
49,104,364 49,920,065 12.2%

2013-2014 ADOPTED BUDGET 150

SECTION 4
Capital and Debt

4
2013-2014 ADOPTED BUDGET 151

Capital Expenditures

Capital Expenditures Capital expenditures are funds used by a company to acquire or upgrade physical assets such as property, industrial buildings, or equipment. This type of outlay is made by school districts to maintain or increase the scope of their operations. These expenditures can include everything from constructing a student dropoff to a brand new school.
Sources of Capital Funds DMPS Fund Fund-type SWP, LOST Major General Fund Major Expendable Trust Non-major PPEL Non-major PERL Non-major

Examples of Capital Expenditures Construction, renovation Purchase of new busses Renovation and design for Smouse Opportunity School Routine maintenance of buildings Purchase of playground equipment

The district has both recurring and nonrecurring capital expenditures. The manner in which the district determines whether an expenditure is recurring or nonrecurring is dependent upon the nature of the project/item. Below is a general outline of how the district determines whether the expenditure is recurring v. nonrecurring: 1. An expenditure that benefits the district for several accounting years is regarded as nonrecurring; an expenditure that benefits the district for only one accounting year is considered recurring. 2. An expenditure that is not incurred repeatedly and regularly is a nonrecurring expenditure, while an expenditure which is incurred routinely is a recurring expenditure. Example: a school bus is not bought routinely (nonrecurring), but oil required to drive it is bought at regular intervals (recurring). 3. An expenditure incurred to improve the district or to increase its cost effectiveness is a nonrecurring expenditure. In contrast, an expenditure incurred to sustain routine operations is considered recurring. 4. An expenditure incurred after buying a second-hand asset to bring it into proper working order is a nonrecurring expenditure.

2013-2014 ADOPTED BUDGET 152

5. An expenditure incurred on the purchase and installation of a new asset is regarded as a nonrecurring expenditure. 6. An expenditure incurred to extend or make an addition to an existing asset is considered nonrecurring. The most significant nonrecurring capital expenditures are funded through the Capital Projects Fund, which is the focus of this section. Capital projects involve major expenditures for land acquisition, construction of new schools, or extensive additions or renovations to existing facilities. Capital Improvements Thanks to community support, Des Moines Public Schools has made close to $500 million in improvements to the district’s buildings since the turn of the century, from the renovation of historic structures to the construction of brand new facilities. There has been a concentrated effort to improve and replace existing building equipment, improve energy efficiency, and provide a comfortable climate for students. These comprehensive improvements were made possible by two initiatives: Schools First, a local option sales approved by the voters of Polk County in 1999, and Students First, funded by the continuation of the sales tax on a statewide basis by the Iowa General Assembly in 2008, thereby creating a permanent source of revenue to support improvements to public schools. The original Schools First local option sales tax resulted in both new construction and significant, longoverdue improvements to existing school facilities. The Schools First renovations yielded positive changes for students, teachers, parents, and neighborhoods across the entire community. In many cases, renovation budgets were augmented with grants (both state and federal), incentives from local utility companies for the use of energy efficient construction systems and materials, revenue from Physical Plant and Equipment Levy (PPEL), and revenue from fund raising activities by individual schools. Under Schools First, 32 buildings were renovated and three new schools were built. Renovations focused on mechanical and electrical upgrades, window replacement, asbestos abatement, technology upgrades, ADA improvements, interior finishes, elimination of open classrooms, security upgrades, student drop-offs, and the replacement of temporary buildings with permanent additions. In September 2009, Des Moines voters approved the Students First plan for the statewide sales tax increase (i.e. Statewide Penny/ SWP). Priorities for SWP expenditures established by the Superintendent’s Facilities Advisory Committee include:

2013-2014 ADOPTED BUDGET 153

• • • • • • •

Improving safety and security. Replacing obsolete, inefficient, or worn-out equipment or systems. Strategies to reduce costs. Improving buildings that did not receive major improvements during the Schools First program. Upgrading technology infrastructure. Making improvements to enhance research-based student achievement. Adjusting to educational program changes.

As was the case with Schools First, Statewide Penny funding has been augmented with grants (both state and federal), incentives from local utility companies for the use of energy efficient construction systems and materials, PPEL revenue, and fund raising activities by individual schools. Energy efficiency is a priority, and achieving ENERGY STAR designation is one of the goals of every major renovation project. Energy improvements have included geothermal heating and cooling, HVAC upgrades, building envelope upgrades, and electrical upgrades. Four geothermal projects were completed in 2012, bringing the total number of schools utilizing geothermal to 33. Where geothermal is not viable, alternatives include replacement of outdated boilers with high-efficiency units and repairing/replacing steam traps. Another key component to HVAC upgrades is building controls, particularly replacing pneumatic controls with direct-digital control technology, which has allowed the district to create temperature set points, set back temperatures for unoccupied periods, and staggered equipment startup to avoid peak demand charges. The district has also installed air conditioning while simultaneously reducing energy costs. In 2008, 74% of classrooms were air conditioned, and the district consumed 460 million kBtu of energy. By 2012, 95.8% of classrooms were air conditioned, and the district lessened its energy consumption to 304 million kBtu. During building renovations, the building envelope is upgraded to improve energy efficiency: single-pane windows are replaced with double-pane glazed windows and lowefficient doors are replaced with doors with internal insulation and weather stripping. Lighting voltage is also upgraded: T12 lighting is replaced with high-efficient T8 and T5 lighting, LED and motion-sensor lighting is installed, and renovation designs maximize the use of natural lighting. The district has saved $2.4 million in energy costs that have instead been redirected toward educational programming.  

2013-2014 ADOPTED BUDGET 154

Renovations completed during the Students First project to date span the city and include:
Addition/ remodel Asbestos abatement Data and communications Exterior doors Exterior windows Mechanical/ electrical

Security

Cowles ES Howe ES Lovejoy ES Madison ES Mitchell ES Park ES Studebaker ES Woodlawn ES Wright ES Brody MS Harding MS Hiatt MS McCombs MS Meredith MS Merrill MS North HS

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In addition to the common projects outlined above, the following projects have also been completed: • • • • • • Madison ES – New student drop-off. Brody MS – Parking lot improvements, kitchen improvements, and restroom upgrades. Merrill MS – Restroom upgrades. Hoover HS – Addition for new media center, administrative office improvements, kitchen/ cafeteria improvements, and additional classroom spaces. Roosevelt HS – Fine Arts addition: band and vocal rooms, practice rooms, offices, and storage. Central Campus – Skywalk connection to Central Academy, main entry renovation, second floor renovations (culinary classrooms, kitchen/cafeteria, and multipurpose room), first floor renovations (Downtown School), fire sprinkler, student drop-off, and Downtown School playground.

2013-2014 ADOPTED BUDGET 155

Students First projects currently in progress include: • • • • • • • • • • Edmunds ES – New school building. Findley ES – Window and door replacement, mechanical/electrical upgrades, asbestos abatement, data and communications upgrade, addition to eliminate temporary building and open classrooms, and security and technology upgrades. Jefferson ES – Window and door replacement, mechanical/electrical upgrades, asbestos abatement, data and communications upgrade, addition to eliminate open classrooms, and security and technology upgrades. Park Avenue ES – Renovation of the 1970 wing and classroom addition. Pleasant Hill ES – Window and door replacement, mechanical/electrical upgrades, asbestos abatement, data and communications upgrade, addition to eliminate temporary buildings and open classrooms, and security and technology upgrades. Hoyt MS – Window and door replacement, mechanical/electrical upgrades, asbestos abatement, data and communications upgrade, addition to create extra classroom space, development of space for Focus program, and security and technology upgrades. McCombs MS – Bleacher replacement. Lincoln South HS @ Kurtz – Replacement of windows and exterior doors. Central Campus – Complete the renovations of the first and second floors, asbestos abatement, data and communications upgrade, security and technology upgrades, and relocation of the Wellness Center. Prospect Road Facility – Exterior window replacement, mechanical/electrical upgrades, asbestos abatement, and data and communications upgrade.

Upcoming Students First projects include: • • • • • • • • • • Moore ES – Mechanical and electrical upgrades. Moulton ES - Mechanical upgrades. River Woods ES – Addition to eliminate temporary buildings; security upgrades. Smouse ES – Mechanical and electrical upgrades to parallel use of Smouse Trust fund dollars. Harding MS – Window replacements. Hiatt MS – Window replacements. Merrill MS – Classroom addition. Lincoln South HS @ Kurtz – Mechanical and electrical upgrades. North HS – Athletic wing; auditorium mechanical and electrical upgrades. Ruby Van Meter HS - Mechanical and electrical upgrades.

2013-2014 ADOPTED BUDGET 156

• • • •

Central Campus – Continued improvements. Casady Education Center – New school building. McKee Education Center – Mechanical and electrical upgrades; parking. Mitchell Education Center – Student drop-off.

Note that activities described above will result in a greater than 10% increase in the fund balance. A new demographic and boundary study will guide future capital planning.  

2013-2014 ADOPTED BUDGET 157

Impact of Capital Investments

Ongoing expenses for existing and new mechanical and control systems are paid for out of the General or Special Revenue funds. For example, installation of a new elevator requires regular maintenance and inspection, the installation of grease interceptors necessitates quarterly pumping and cleaning, and new CO2 sensors must be calibrated quarterly. Capital improvements have necessitated additional training for personnel, but there has not been an impact on FTE. While these improvements have resulted in recurring maintenance costs, they have also improved the health and safety of the school building environment.

 

Energy Conservation Over the past several years, the district has substantially reduced its utilities costs and energy consumption, as the graphs below demonstrate. The cumulative energy savings have allowed the district to direct more funding toward educational programming; the savings are redirected to the General Fund. The increased energy efficiency will become more significant as energy cost rates increase in the future. After multiple years of declining energy costs, utility costs are projected to stabilize for the next five with efficiency savings offsetting potential rate increases.

5-Year Comparison of Energy Costs 5-YEAR COMPARISON OF ENERGY COSTS INCURRED Incurred

$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
2008
2009
2010
2011
2012
$5,990,555
$5,198,746
$4,593,606
$4,211,577

$3,582,496

 

2013-2014 ADOPTED BUDGET 158

Fifty-three DMPS buildings have qualified for an ENERGY STAR building label, and 60% of the ENERGY STAR K-12 schools in Iowa are part of Des Moines Public Schools. DMPS was the only school district in Iowa with new ENERGY STAR labeled buildings for 2012. DMPS ranks #11 nationally in ENERGY STAR K-12 schools, and it is the smallest district among the top 11. DMPS continued to be recognized by ENERGY STAR as a “Top Performer” in 2012 for its portfolio rating of 86, which equates to a 28% reduction in energy use. DMPS was recognized as an ENERGY STAR Partner of the Year in 2012 and 2013 by the Environmental Protection Agency (EPA).

NUMBER OF ENERGY STAR LABELED BUILDINGS # of ENERGY STAR labeled Buildings

60
50
40
30
20
10
0
2008
2009
2010
2011
2012
0
26
38
43
53

In addition to EPA recognitions, the district received Governor’s Iowa Environmental Excellence Awards for exemplary service and leadership in protecting and enhancing Iowa’s natural resources in 2012 and 2013, Central Campus was named a Green Ribbon School in 2012, and DMPS received district-wide recognition from the Green Ribbon School program in 2013.

 

2013-2014 ADOPTED BUDGET 159

Impact on Operations The Portfolio Manager Energy Performance Report below shows district-wide improvements for September 2012 compared to September 2011.

Energy Performance Report
Total number of Buildings in Portfolio Total Floor space (sq. ft.) Average Rating Number of Facilities with a Rating Number of Facilities not eligible to receive a rating bc incomplete energy data for period being rated Total Site Energy Use (kBtu) Total Weather Normalized Source Energy Use (kBtu) Average Weather Normalized Source Energy Intensity (kBtu/Sq. Ft.) Average Site Energy Intensity (kBtu/Sq. Ft.) Total Site Electric Use (kWh) Total Site Natural Gas Use (Therms) Average Actual Annual Source Energy Intensity (kBtu/Sq. Ft.) Number of buildings that have earned the ENERGY STAR label and in process Year-end 9/11 62 5,591,542 80 61 1 345,270,341 714,217,348 127.7 61.7 43,896,754 1,954,946 126.1 42 Year-end 9/12 62 5,613,213 86 61 1 282,477,597 677,737,551 120.7 50.3 43,828,240 1,329,356 113.8 53 Change 21,671 6 -62,792,744 -36,479,797 -7 -11.4 -68,514 -625,590 -12.3 11

The energy savings from August 2011 to August 2012 had a tremendous impact on operations in the district. Business: The district spent an average of $111 per student on energy costs, which was significantly lower than the national average of $181.53 per student. The average energy cost per square foot was $0.62, which was significantly lower than the national average of $0.92 per square foot reported by the Energy Information Administration. Financial: Based on utility bills recorded in Utility Manager Pro, the district saved $629,081 in energy costs for FY 2012 compared to FY 2011, for a total savings of $2.4 million since FY 2008.

2013-2014 ADOPTED BUDGET 160

Environmental: During this time period, DMPS avoided emissions of 4,651 MtCO2e, greatly reducing the district’s carbon footprint. This is the equivalent of carbon sequestered by 119,261 tree seedlings grown for ten years. Improving School Safety and Functionality Renovation projects undertaken by the district have gone beyond energy savings, to enhance the safety of buildings and learning environments. For example, ventilation has been upgraded to improve air exchange for occupants. Security improvements have included office/entrance changes, additional security cameras, and additional card access systems. The district has also reduced the number of modular buildings used as temporary classrooms. Temporary classrooms require students to leave the main school building and are energy inefficient. The learning environment has also been improved through a concerted effort to increase air conditioning in schools and to upgrade technology. For example, the district is installing managed wireless systems in DMPS buildings. Managed wireless buildings enable the entire network to be managed from a single station, rather than having to physically go to or log into each device.

SECURITY CARD ACCESS Security Card Access

Number of Security Card Access Units
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
90%
222
175
138
49%
% of Buildings with Security Card Access
100%
82%
269
287
100%
328
100%
350
300
250
200
150
100
50
0
2008
2009
2010
2011
2012
2013

 

2013-2014 ADOPTED BUDGET 161

Security Cameras
SECURITY CAMERAS Security Cameras
Number of Security Cameras

Number of Buildings with Security Cameras
Security Cameras
500
450
500
400
450
350
400
300
350
250
300
200
250
150
200
100
150
50
100
0
50
0
Number of Buildings with Security Cameras
421
44
44
421
44
44
267
138
37
138
37
148
37
148
37
187
187
39
39
267
468
468
44
44
46
44 46
42 44
40 42
38 40
36 38
34 36
2010
2010
2011
2011
2012
2012
2013
2013
32 34
32

2008

2009

**Excel Tab: KPI** 2008
2009
**Excel Tab: KPI**

MODULAR UNITS Modular Units
Modular Units
Modular Units

40
35
40
30
35
25
30
20
25
15
20
10
15
5
10
0
5
0
34
34
32
32
Modular Units
32
31
32
31
26
26
15
15

2008
2008

2009
2009

2010
2010

2011
2011

2012
2012

2013
2013

2013-2014 ADOPTED BUDGET 162

Decreasing Energy Consumption Decreasing Energy Consumption while

DECREASINGwhile ENERGY CONSUMPTION WHILE INCREASING AIR CONDITIONING

Increasing Air Conditioning Increasing Air Conditioning
Total kBtu Consumed Total kBtu Consumed

500,000,000 500,000,000

400,000,000 400,000,000

300,000,000 300,000,000

74.00% 74.00%

80.20% 80.20%

% Air of Air conditioned Classrooms % of conditioned Classrooms

95.80% 95.80%

91.70% 91.70%

86.10% 86.10%

100.00% 100.00%

80.00% 80.00%

60.00% 60.00%

460,288,075
460,288,075
425,059,508 425,059,508
399,358,516
399,358,516 40.00% 200,000,000
378,883,227 200,000,000

40.00%


378,883,227

303,951,799 303,951,799

20.00% 100,000,000 100,000,000

20.00%

-

2008 2008

2009 2009

2010 2010

2011 2011

2012 2012

0.00% 0.00%

**Excel Tab: KPI** **Excel Tab: KPI**

Wireless Internet WIRELESS INTERNET Wireless Internet

Buildings with Managed Wireless Buildings with Managed Wireless

70
70
60
60
50
50
40
40
30
30
20
20
10
10
0
0
11
11
15% 15%

2008 2008

2009 2009

2010 2010

2011 2011

2012 2012

26
26
36% 36%

40
40
54% 54%

55
55
76% 76%

% Buildings of Buildings with Managed Wireless % of with Managed Wireless

100% 100%

63
63
91% 91%

80% 80%

60% 60%

40% 40%

20% 20%

0%0%

**Excel Tab: KPI** **Excel Tab: KPI**

2013-2014 ADOPTED BUDGET 163

LOST 33

SWP 34 35,252,785.67 34,140,621.41 42,586,263.53 37,326,556.87

Total

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET CAPITAL EXPENDITURES
FY 2011 Actual Fund General PPEL PERL Expendable Trust LOST SWP Total $ 257,680.43 3,084,632.94 839.24 98,899.13 5,908,231.22 35,252,785.67 44,603,069 $ 945,364.62 4,938,375.50 64,237.34 299,136.78 5,045,271.33 34,140,621.41 45,433,007 $ 699,488.18 3,214,724.06 61,112.06 914,266.90 11,291.64 42,586,263.53 47,487,146 $ 634,177.74 3,745,910.83 42,062.88 437,434.27 37,326,556.87 42,186,143 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

5,908,231.22 5,045,271.33 11,291.64 -

44,603,068.63 45,433,006.98 47,487,146.38 42,186,142.60

exludes 0734,0739

*Report based on object codes 0333,0338,0450,0461,0730,0734,0739, General fund exludes 0734,0739 **FY13 based on 5/31/13 totals and then averaged for 12 months ***FY14 totals based on an average of the last 3 fiscal years

2013-2014 ADOPTED BUDGET 164

Debt

The district does not have any general obligation debt, nor does the district have any plans to issue general obligation debt in the future.Despite recently difficult financial times and economic uncertainty, the district has avoided the issuance of general obligation debt.This is a testament to the district’s commitment to improve the educational environment without sacrificing long-term financial resources.

The Iowa legislature enacted a statewide one-cent sales tax to benefit school districts across Iowa in 2008, and the governor signed it into law that same year. A Revenue Purpose Statement stipulating how this funding could be used by the district was approved by voters on September 9, 2009. In most cases, a school system incurs long-term debt for capital projects, and the amounts are often sizable. One of the priorities of the Revenue Purpose Statement was to introduce money-saving strategies, and one strategy enacted by the district has been the sale of revenue bonds to minimize the impact of inflation on renovation and construction budgets. This strategy saves money by getting ahead of the cost of inflation, accelerates the projects schedule, and supports jobs in the construction trades. There are several options for financing capital projects that have both pros and cons:
Types of Financing Pay as you go Pay for projects with current, recurring revenues during the life of the project. Lease/lease purchases Rental payments over time, may include an option to buy. Installment purchases Purchases over time with a security pledged in the property; same as certificate participation. Applications Recurring expenses or small projects. Positive Points No interest issuance costs; lesser demands on management’s time and shorter period necessary to initiate projects. Low issuance costs on small routine financing; no pledge of taxing power; fast availability. Low issuance costs on small routine financing; no pledge of taxing power; fast availability. Negative Points Not normally feasible for larger projects; possible slow timeframe in completing projects: Current users paying to benefit future users. Interest rates higher than if taxing power is pledged; potentially no equity interest in the asset. Interest rates higher than if taxing power is pledged; high issuance costs and great time demands on complex financings.

Small and medium projects (equipment/rolling stock). Small and medium projects (equipment/ rolling stock); construction financing, in some cases.

General obligation Medium and large projects. bonds Faith and credit financings; requires preparation of offering statements and bond ratings.

Chart continued page 166 Lowest interest rate, Issuance costs on higher flexible terms; no than short-term type of restrictive covenants financial, but lower than 2013-2014 ADOPTED BUDGET 165 involved; requires revenue bonds; simpler voter approval, than complex thereby confirming negotiated financings;

option to buy. Installment purchases Purchases over time with a security pledged in the property; same as Chart continued from page 165 certificate participation. Types of Financing Pay as you go General obligation Pay for projects with bonds current, Faith andrecurring credit financings; revenues during the life requires preparation of of the project. offering statements and bond ratings. Small and medium projects (equipment/ rolling stock); construction financing, in some cases. Low issuance costs on small routine financing; no pledge of taxing power; fast availability.

asset.

Interest rates higher than if taxing power is pledged; high issuance costs and great time demands on complex financings. Applications Positive Points Negative Points Recurring expenses No interest issuance Not normally Medium and large or Lowest interest rate, Issuance costsfeasible higher projects. flexible terms; no than short-term type of small projects. costs; lesser demands for larger projects; on management’s time possible restrictive covenants financial, slow but lower than and shorter period timeframe in simpler involved; requires revenue bonds; necessary to initiate completing projects: voter approval, than complex projects. Current users paying to thereby confirming negotiated financings; benefit future users. public support. requires time and Lease/lease Small and medium Low issuance costs on Interest rates higher expenses for voter approval of power is purchases projects small routine financing; than if taxing (equipment/rolling no pledge of taxing pledged; potentially no referendum. Rental payments over stock). power; availability. equity interest in the Revenue bonds Large projects. No faithfast and credit High interest and time, may include an asset. Pledge of pledged; voter issuance costs; option to designated buy. approval not required. restrictive covenants revenues; requires usually involved, great preparation of complex Installment Small and medium Low issuance costs on Interest rates higher offerings statements, bond projects (equipment/ demands on power is small routine financing; than if taxing purchases management’s time, no pledge of taxing pledged; high issuance ratings, and feasibility Purchases over time with rolling stock); studies. funds and not great readily construction financing, in power; fast availability. costs time a security pledged in the available; on evidence of some cases. demands complex property; same as public support from financings. certificate participation. voters not obtained. Capital Reserves Any size and project and in Interest interest income rate, Current users for General obligation Medium large Lowest Issuance costs pay higher Fund combination with any earned while funds the benefits of future projects. flexible terms; no than short-term type of bonds other financing, especially restrictive accumulate; no users. but lower than The setting aside of covenants financial, Faith and credit financings; for funding depreciation. involved; issuance costs. current revenues for of requires revenue bonds; simpler requires preparation future needs. voter approval, than complex offering statements and thereby confirming negotiated financings; bond ratings. public support. requires time and A bond credit rating assesses the credit worthiness of governmental debt issues andexpenses is a financial indication for voter to potential investors of debt securities. Bond credit ratings are assigned by credit rating agencies approval of such as Standard & Poor’s, Fitch, and Moody’s. referendum. Revenue bonds Large projects. No faith and credit High interest and Pledge of designated pledged; voter issuance costs; for bank Standard & Poor’s top four rating categories (AAA, AA, A, BBB) are generally regarded as eligible approval not required. restrictive covenants revenues; requires investment (AAA is the highest rating). An obligation rated AA+ differs from the highest–rated obligations usually great preparation of complex only slightly. The obligor’s capacity to meet its financial commitment on the obligation is involved, very strong. An offerings statements, bond demands on obligation rated A+ is somewhat more susceptible to the adverse effects of changes in circumstances and management’s time, ratings, and feasibility than obligations in higher-rated categories. However, the obligor’s economics conditions capacity to meet studies. funds not readily its financial commitment on the obligation is still strong. available; evidence of public support from voters not obtained. Capital Reserves Any size project and in Interest income Current users pay for Fund combination with any earned while funds the benefits of future 2013-2014 ADOPTED BUDGET 166 other financing, especially accumulate; no users. The setting aside of for funding depreciation. issuance costs. current revenues for future needs.

Fitch Duff & Phelps uses a rating system very similar to that of Standard & Poor’s. “+” or “-” may be appended to ratings by Fitch to denote relative status within a major rating category. Fitch also considers the historical and prospective financial condition, quality of management, operating performance of the issuer and of any guarantor, any special features of a specific issue or guarantee, the issue’s relationship to other obligations of the issuer, as well as the likelihood of developments in the economic and political environment that might affect the issuer’s financial strength and credit quality. Moody’s bond ratings range from Aaa (highest quality) to C (lowest quality) for long term obligations. Moody’s applies numerical modifiers 1-high, 2-mid, 3-low in each generic rating classification from Aa to Caa. The bond rating process is a comprehensive analysis of the district’s financial practices and performances (past and current). Forecasts of future performance and projected long-term planning practices are also reviewed. The following data is typically requested and analyzed by the bond rating agencies:
Board and district management goals and objectives Major employers in the Des Moines area Strategic planning Contingency planning / healthy reserve balances Local economic climate Budget documents / performance to budget Major programs Trends of demographic / economic information Financial policies and procedures Projections of future performance Major initiatives Capital improvement program Financial audits

Des Moines Public schools has maintained excellent ratings for many years. The district’s bond ratings as of June 30, 2012 are:
Standard & Poor’s General obligation bonds Revenue bonds n/a A+ Fitch Duff & Phelps n/a n/a Moody’s n/a n/a

The School Board approved the sale of $70 million in Sales Tax Revenue Bonds in March 2010. A second round of bonds, for $71.9 million, was approved by the Board in March 2012. The total outstanding bond debt at the end of the 2012 fiscal year is approximately $137.67 million, consisting of revenue bonds. Beginning in December 2010 and continuing through June 2029, principal and interest payments

2013-2014 ADOPTED BUDGET 167

will be made on these debts. As required by Iowa law, funds are to be transferred from the PPEL and SWP funds to the Debt Service Fund to make principal and interest payments as they come due. The district identified $70 million of capital project needs for Phase 3 of the Students First Plan, and the Board approved the sale of an additional $70 million of revenue bonds in March 2013. The school district will complete project planning throughout the year; cash flow suggests that the third round of bonds should be sold by February 2014, when the 2012 bond proceeds are fully spent. Note that activities described above will result in a greater than 10% increase in the fund balance. There is no legal debt limit on revenue bonds, only a coverage requirement limitation that is set as part of the issuing resolution. The district utilizes a parity test to determine what the current revenues will yield within the coverage requirements. The current coverage requirement for the district’s sales tax bonds is 1.25 times. This means the revenues must be 125% of the maximum annual debt service in any upcoming year. The district performed the following calculation to determine the district is within the coverage requirement: FY 2013 Sales Tax Revenues = $27,148,443 Maximum Annual Debt Service = $12,015,250 Current Debt Service Coverage = 2.26 times Given the fact that the district is well within the current coverage requirement, there are not any anticipated issues meeting the coverage requirement on either a current or ongoing basis. Debt service includes only principal and interest on bonded indebtedness. The debt service category includes amounts paid by the district directly, as well as those paid on behalf of the district by the county or city. Many districts have both types. This category does not include principal or interest payments on notes, which are usually issued for shorter terms and for more immediate purposes. Debt Limit Article XI, Section 3 of the Iowa Constitution limits the amount of debt that may be outstanding at any time for any county, municipality, or other political subdivision to no more than 5% of the actual value of all taxable property within the corporate limits, as taken from the last certified state and county tax list. The debt limit for the district, based on its most recent certified (2010) valuation, is as follows:

2013-2014 ADOPTED BUDGET 168

2010 Actual Valuation of Property Less: Military Exemption Net Valuation for Debt Limit Purposed Legal Debt Limit of 5% Legal Debt Limit Less: General Obligation Debt Subject to Limit Less: District’s School Infrastructure Sales, Services, and Use Tax Bonds Net Debt Limit
1

$11,211,802,154 ($16,593,102) $11,195,209,052 0.05 $559,760,453 ($0) $140,260,000 $419,500,453

1 1

It has not been determined whether or not the district’s School Infrastructure Sales, Services, and Use Tax Bonds count against the constitutional debt limit; therefore, the district included it above for presentation purposes. If these are not counted, the net debt limit would be $559,760,435.

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET DEBT SERVICE FUND SUMMARY
FY 2011 Actual Revenues Transfers In Total Revenues Expenditures Debt Service Total Expenditures Excess of Revenues over Expenditures Beginning Fund Balance Ending Fund Balance $ 7,514,020 7,514,020 $ 6,008,000 6,008,000 $ 11,618,665 11,618,665 $ 11,581,824 11,581,824 $ 7,514,020 7,514,020 $ 6,008,000 6,008,000 $ 11,618,665 11,618,665 $ 11,581,824 11,581,824 FY 2012 Actual FY 2013 Re-estimated FY 2014 Budget

Please note that the activities described in the Capital and Debt section will result in a greater than 10% increase in the fund balance.

2013-2014 ADOPTED BUDGET 169

DES MOINES PUBLIC SCHOOLS 2013 - 2014 BUDGET DEBT SERVICE FUND SUMMARY
2002 PPEL Capital Loan Notes Principal Interest Total 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 $ 60,000 2,520 62,520 2004 PPEL Capital Loan Notes Principal Interest Total 480,000 18,000 498,000 $ 2010 SWP Revenue Bonds Principal Interest Total 1,640,000 2,590,000 2,685,000 2,780,000 2,885,000 2,985,000 3,110,000 3,250,000 3,400,000 3,560,000 3,720,000 3,900,000 4,095,000 4,300,000 4,520,000 4,755,000 5,000,000 5,270,000 5,555,000 70,000,000 $ 4,313,500 3,418,000 3,288,500 3,154,250 3,015,250 2,871,000 2,721,750 2,566,250 2,403,750 2,233,750 2,055,750 1,869,750 1,674,750 1,470,000 1,255,000 1,029,000 791,250 541,250 277,750 40,950,500 $ 5,953,500 6,008,000 5,973,500 5,934,250 5,900,250 5,856,000 5,831,750 5,816,250 5,803,750 5,793,750 5,775,750 5,769,750 5,769,750 5,770,000 5,775,000 5,784,000 5,791,250 5,811,250 5,832,750 110,950,500 2012 SWP Revenue Bonds Principal Interest Total 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 DEBT SERVICE RECAP Principal Interest Total 2,180,000 2,590,000 5,810,000 6,110,000 6,315,000 6,515,000 6,760,000 7,005,000 7,270,000 7,550,000 7,845,000 8,180,000 8,530,000 8,895,000 9,290,000 9,710,000 10,145,000 10,620,000 11,120,000 4,334,020 3,418,000 5,808,665 5,471,824 5,272,884 5,061,062 4,838,036 4,597,490 4,336,984 4,059,012 3,757,720 3,435,596 3,090,368 2,723,296 2,333,686 1,920,226 1,481,798 1,017,252 523,166 6,514,020 * 6,008,000 11,618,665 11,581,824 11,587,884 11,576,062 11,598,036 11,602,490 11,606,984 11,609,012 11,602,720 11,615,596 11,620,368 11,618,296 11,623,686 11,630,226 11,626,798 11,637,252 11,643,166

450,000

$

95,379

$

545,379

$

3,100,000

$

435,277

$

3,535,277

$

$

$

$

3,125,000 3,330,000 3,430,000 3,530,000 3,650,000 3,755,000 3,870,000 3,990,000 4,125,000 4,280,000 4,435,000 4,595,000 4,770,000 4,955,000 5,145,000 5,350,000 5,565,000 71,900,000

2,520,165
2,317,574 2,257,634 2,190,062 2,116,286 2,031,240 1,933,234 1,825,262 1,701,970 1,565,846 1,415,618 1,253,296 1,078,686 891,226 690,548 476,002 245,416 26,510,065

$

$

5,645,165 5,647,574 5,687,634 5,720,062 5,766,286 5,786,240 5,803,234 5,815,262 5,826,970 5,845,846 5,850,618 5,848,296 5,848,686 5,846,226 5,835,548 5,826,002 5,810,416 98,410,065

* In June 2011, District repaid $1,000,000 in QZAB not reflected on this debt schedule. On March 1, 2010, the District issued revenue bonds in the amount of $70,000,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029. On May 8, 2012, the District issued revenue bonds in the amount of $71,900,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029.

2013-2014 ADOPTED BUDGET 170

SECTION 5
Departmental Information

5
2013-2014 ADOPTED BUDGET 171

Personnel

Des Moines Public Schools is central Iowa’s sixth largest employer with nearly 4,700 teachers and other employees.

Largest Des Moines Area Employers Employees Rank Largest Wells Fargo & Co Des Moines Area Employers 13,000 1 Employees Rank Mercy Medical Center – Des Moines 7,100 2 Wells Fargo & Co 13,000 1 State of Iowa (Polk County) 6,483 3 Mercy Medical Center – Des Moines 7,100 2 Principal Financial Group 6,131 4 State of Iowa County) 6,483 3 Iowa Health – (Polk Des Moines 5,505 5 Principal Financial Group 6,131 4 Des Moines Public Schools 4,700 6 Iowa Health – Des Moines 5,505 5 Nationwide/Allied Insurance 3,100 7 Des Public Schools 4,700 6 JohnMoines Deere companies 2,300 8 Nationwide/Allied Insurance 3,100 7 DuPont Pioneer 2,849 9 John Deere companies 2,300 8 Hy-Vee Food Stores, Inc. 2,100 10 DuPont Pioneer 2,849 9 Sources: Greater Des MoinesInc. Partnership, 1/14/2013; 2,100 Iowa Department of Administrative Services Just the Hy-Vee Food Stores, 10 Facts for 2012, November 2012 Largest Des Moines Area Governmental Employers Employees Rank Largest Des Moines Area Governmental Employers1 State of Iowa (Polk County) 6,483 Employees Rank Des Moines Public Schools 4,700 2 State of Iowa (Polk County) 6,483 1 City of DSM 1,583 3 Des 4,700 2 Polk Moines County Public Schools 1,180 4 City of DSM 1,583 3 Polk County 1,180 4
Sources: Iowa Department of Administrative Services Just the Facts for 2012, November 2012; City of Des Moines 2012 CAFR; and Polk County 2012 CAFR

2013-2014 ADOPTED BUDGET 172

Economic Crisis During the first 13 years of the 21st century, our country faced tremendously difficult economic times. The Des Moines community was dramatically affected by a deep global, national, state, and local economic crisis. The impact on this district could be seen in falling interest rates on shortterm investments and low rates of allowable growth in state aid followed by across-the-board state budget cuts. During this time, classroom staffing remained relatively steady through a combination of ARRA funding, support staff reductions, and program eliminations.

TEN YEAR TREND: CLASSROOM STAFF Ten Year Trend: Classroom Staff
Ten Year Trend: Classroom Staff

Instructional Staff (Certified)
Instructional Staff (Certified)
5,000.0
5,000.0
4,500.0
4,500.0
4,000.0
4,000.0
3,500.0
3,500.0
3,000.0
3,000.0
2,500.0
2,500.0
2,000.0
2,000.0
1,500.0
1,500.0
1,000.0
1,000.0
500.0
500.0
-
-
Support Staff (Certified)
Support Staff (Certified)
Other Classroom Associates and Paraprofessionals
Other Classroom Associates and Paraprofessionals

3,388.2
3,271.1
3,361.3
3,435.8
3,525.3
3,476.9
3,370.4
3,255.2
3,299.1
3,307.6
3,402.6
3,388.2
3,271.1
3,361.3
3,435.8
3,525.3
3,476.9
3,370.4
3,255.2
3,299.1
3,307.6
3,402.6
680.4
658.3
664.0
620.3
604.4
647.4
645.8
620.3
608.3
588.0
636.6
680.4
658.3
664.0
620.3
604.4

647.4
645.8
620.3
608.3
388.7
588.0
383.1
636.6
371.1
363.4 402.1
389.1
378.9
357.4
359.8
345.3
377.0
388.7
383.1
371.1
363.4
402.1
389.1
378.9
357.4
359.8
345.3
377.0
2,361.9
2,257.5
2,326.4
2,369.8
2,456.2
2,435.5
2,402.6
2,321.9
2,333.3
2,327.5
2,411.2
2,361.9
2,257.5
2,326.4
2,369.8
2,456.2
2,435.5
2,402.6
2,321.9
2,333.3
2,327.5
2,411.2

2004
2004

2005
2005

2006
2006

2007
2007

2008
2008

2009
2009

2010
2010

2011
2011

2012
2012

2013
2013

*Excel Tab: 10 yr trend – Classroom* *Excel Tab: 10 yr trend – Classroom*

2014 2014
(Est.) (Est.)

3000
3000
2500
2500
2000
2000
1500
1500
1000
1000
500
500

TEN YEAR TREND: ALL DMPS DMPS EMPLOYEES Ten Year Trend: All Employees
Ten Year Trend: All DMPS Employees

Instructional Staff (Certified)
Instructional Staff (Certified)
Support Staff (Certified)
Support Staff (Certified)
Associates
Associates
Specialists, Clerical, Paraprofessionals
Specialists, Clerical, Paraprofessionals
Food Service, Operations, Food Service, Operations, Transportation, Childcare
Transportation, Childcare
Administrators
Administrators

*Excel Tab: 10 yr trend – All* *Excel Tab: 10 yr trend – All*

0
0
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014 2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
(Est.) 2014
(Est.)

2013-2014 ADOPTED BUDGET 173

Enrollment vs. All DMPS Employees Enrollment vs. vs. All Employees

ENROLLMENT ALLDMPS DMPS EMPLOYEES
Enrollment and Staffing After the turn of the century, peak enrollment occurred in FY 2002, followed by eight years of declining enrollment. Staffing cuts necessitated by the economic downturn ultimately aligned the district’s staffing with actual enrollment. Since 2011, DMPS has seen an increase in enrollment, bucking the trend in urban districts nationwide. In fact, the Iowa Department of Education is projecting that the district’s enrollment will surpass the FY 2002 peak in the next few years. Consequently, the district has begun to add staff in key areas.
All All Staff Staff

4950 4950

4900 4900

4850 4850

4800 4800

4750 4750

4700 4700

4650 4650

4600 4600

4550 4550

4500 4500

4450 4450

4400 4400

Enrollment Enrollment

Enrollment: Enrollment:Certified Certifiedand andProjected Projected

Enrollment: Enrollment:Certified Certifiedand andProjected Projected

34,000 34,000

33,500 33,500

33,000 33,000

32,500 32,500

32,000 32,000

31,500 31,500

31,000 31,000

30,500 30,500

30,000 30,000

29,500 29,500

29,000 29,000

Employees Employees

2000 2007 007

2 2008 008

2 2009 009

2 2010 010

2 2011 011

2 2012 012

2 2013 013

2 2014 014 2015 2015 2016 2016 2017 2017 2000

2 2001 001

2 2002 002

2 2003 003

2 2004 004

2 2005 005

2 2006 006

2 (Est.)
(Est.)
(Est.)
(Est.)
(Est.)
(Est.)
(Est.)
(Est.)
Fiscal Year
Fiscal Year

*Excel *Excel Tab: Tab: Enrollment Enrollment and and Staffing* Staffing*

ENROLLMENT vs. CLASSROOM STAFF Enrollment vs. Classroom Staff Enrollment vs. Classroom Staff

All All Classroom Classroom Staff Staff

3550

3550 3500

3500 Employees Employees

3450

3450 3400

3400 3350

3350 3300
3300
3250

3250 3200

3200 3150

3150 3100

3100 Enrollment Enrollment

34,000 34,000

33,500 33,500

33,000 33,000

32,500 32,500

32,000 32,000

31,500 31,500

31,000 31,000

30,500 30,500

30,000 30,000

29,500 29,500

2000

2 2001 001

2 2002 002

2 2003 003

2 2004 004

2 2005 005

2 2006 006

2 2000 2007 007

2 2008 008

2 2009 009

2 2010 010

2 2011 011

2 2012 012

2 2013 013

2 2014 014 2015 2015 2016 2016 2017 2017 (Est.)
(Est.)
(Est.) (Est.)
(Est.)
(Est.)

(Est.) (Est.)

29,000 29,000

*Excel *Excel Tab: Tab: Enrollment Enrollment and and Staffing* Staffing*

2013-2014 ADOPTED BUDGET 174

DMPS Staff FY 2013

Instructional Staff (Certified)
Support Staff (Certified)

Personnel: Past Year, Current Year, and Budget Year Associates
In 2012, the district contracted with the Council of the Great City Schools, the nation’s primary coalition Specialists, Clerical, Paraprofessionals
of large urban school systems, to study staffing levels in the district and determine whether they were appropriate. Among the findings, the report revealed that Food the district has a higher Transportation, number of total staff per Service, Operations, Childcare
student and a higher number of teachers per student than the median Council district or district with at Administrators
least 15,000 students, but a lower number of total staff — and a lower number of teachers — compared to districts of similar size. Given the district’s low number of school and central administrators, teachers make 123, 3%
up a higher percentage of the total district staff than all of the816.72, selected comparison districts except one. 17%
The full report can be found at http://www.dmschools.org/wp-content/uploads/2011/11/12-040-CGCSStaffing-.pdf.
508.8,
Moines Public2328.5, As outlined in the chart below, of the nearly 4,700 employees of11% Des Schools in FY 2013, the largest employee groups were certified instructional (i.e. teachers) and operations 50% (i.e.
food service, custodial, transportation, and childcare) at 50% and 17% of the workforce, respectively. As outlined in the 519.3, 11%
chart on the right, classroom staff (which encompasses certified instructional, certified support, and other 358.7, 8%
classroom associates and paraprofessionals) comprise 71% of DMPS employees.

DMPS Staff FY 2013
DMPS STAFF FY 2013
Instructional Staff (Certified)
Support Staff (Certified)
Associates
Specialists, Clerical, Paraprofessionals
Food Service, Operations, Transportation, Childcare
Administrators
123, 3%
816.72, 17%

DMPS Staff FY 2013

Classroom Staff
All other Employees

1347.42, 29%

508.8, 11%

2328.5, 50%

3307.6, 71%

519.3, 11%
358.7, 8%

DMPS Staff FY 2013

Classroom Staff
All other Employees

2013-2014 ADOPTED BUDGET 175

In FY 2012, the district implemented student-based formulas to allocate funding according to enrollment of students and student types.
The idea behind student-based allocation is that instead of allocating staff and paying their costs, the district would simply allocate these dollar amounts to each school based on its mix of students. Ideally, the system targets sum funds to certain pupil types according to their different educational needs and the cost to provide services. Every year, as the mix of students at each school changes, so does the allocation, according to the formulas… In some cases, the district computes the dollar amount by student types in terms of “weights,” reflecting an added percentage increment on top of the base regular education amount. The student types receiving additional “weight” depend on the district but should specify characteristics of students, not programs or services. Districts may find that students who are poor or who have limited English proficiency may require extra funding, but the districts don’t designate participation in a language immersion program or in a magnet school as student characteristic… Student characteristics may include: • • • • • • • Poverty Limited English proficiency Disability Grade level Vocationally bound Gifted Other vulnerable students (homeless, transient, adjudicated, etc.)”

-- Margeurite Rosa and Suzanne Simburg, 2013

The funding formula has impacted how staffing decisions are made, and schools across the district are staffed systematically according to student enrollment and composition. Classroom Staff Projections for FY 2014 show an increase of 95 classroom staff FTE, divided between Certified Instructional Staff and Certified Support Staff: It is projected that the district will add 83.7 FTE Certified Instructional Staff in FY 2014. Of the projected Instructional Staff FTE to be added, 81.1 FTE positions have been identified:

2013-2014 ADOPTED BUDGET 176

Classroom Teachers: High School Programs Allocations for high schools will increase by a total of 9 FTE due to higher numbers of ELL and FRPL student enrollments. The high schools are now 100% on formula adjusted to include two different staffing ratios based on enrollment size (small school and large school). Classroom Teachers: Middle School Programs Allocations for middle schools will increase by a total of 36 FTE as follows: 8 FTE will be added to maintain core class sizes of 25-30 students, 12 FTE will be added to implement minimums for core and wheel courses, 10 FTE will enable embedded collaborations, and 6 FTE will support signature programming at each school. Classroom Teachers: Elementary School Programs Allocations for elementary schools will increase by a total of 32.6 FTE as follows:13.8 FTE will maintain class size ratios of 25.3, 9 FTE will be added to implement minimum specials, and 4.8 FTE will balance in-class support between buildings. Classroom Teachers: Special Education Allocations for special education will increase by a total of 3.5 FTE. The remaining 2.6 FTE budgeted for Certified Instructional Staff will be allocated based on actual enrollment and needs. In addition, the district will add 11.3 FTE Certified Support Staff positions: Certified Support Staff: Non-classroom teachers The district will add 10 FTE Mentor Teachers to implement the New Teacher Center Model, which will provide mentoring for all first and second year teachers and meet Iowa Department of Education expectations for teacher leadership/mentoring. The remaining 1.3 FTE budgeted for Certified Support Staff will be allocated based on identified needs. District Administration The FY 2014 budget will maintain the 123 administrator positions for which the district has budgeted the past two years. Even though the district has budgeted for 123 administrator positions, not all administrator positions have been filled in the past few years.

2013-2014 ADOPTED BUDGET 177

According to the staffing study conducted by the Council of Great City Schools:
It appears that the Des Moines Public Schools is somewhat understaffed compared to other major urban school 34,000systems across the country. This understaffing was specific to the number 33,500 of administrators and support staff—particularly at the central office level. The district has less 33,000 district administrators and support staff per student and a lower percentage of its staff devoted to 32,500 district administration 32,000 that the median of Council district, district with at least 15,000 students, and 31,500 district of similar size.” selected comparison -- Council of
31,000 30,500 30,000 Great City 29,500 29,000

Schools, Staffing Levels in Des Moines Public Schools (2012)
20 00 -01 -02 -03 -04 -05 -06 -07 -08 -09 -10 -11 -12 -13 Est.) Est.) Est.) Est.) ( ( ( 00 01 02 03 04 05 06 07 08 09 10 11 12 ( 20 20 20 20 20 20 20 20 20 20 20 20 20 -14 -15 -16 -17 3 14 15 16 1 20 20 20 20

Students 19 per District Administrator and Support Staff Member In Des Moines and Selected Other School Districts 2009-2010 (FY 2010)

99

500 400 300 200 100 0
rtl Po an

d D M es

oi

ne

s Ind

o ap ian

lis Pi

b tts

ur

gh M in

o ap ne

lis M

I ED

AN

N

or

l fo

k Lit

R tle

oc

k C

in inc

na

ti

Bu

ffa

lo c Ro

he

ste

r

Source: Staffing Levels in Des Moines Public Schools, Council of the Great City Schools, 2012

2013-2014 ADOPTED BUDGET 178

Demographic Characteristics of Comparison Districts Enrollment % Black % Hispanic % ELL % FRPL Enrollment % Black % Hispanic % ELL % FRPL Portland 43,673 14 15 11 45 Norfolk 34,011 38 18 21 65 Des Moines 31,463 17 21 14 61 Little Rock 25,837 68 8 7 70 Indianapolis 33,372 55 16 12 83 Cincinnati 33,449 67 2 3 62 Pittsburgh 27,945 57 1 1 74 Buffalo 34,526 56 15 9 77 Minneapolis 34,441 38 18 21 65 Rochester 32,516 64 22 9 85

The district will fill three administrator positions that were vacant in FY 2013: the two associate superintendent positions and the HR leadership role. The three positions will be filled under the titles of “Chief ” to provide clarity of structure: Chief Schools Officer, Chief Academic Officer, and Chief Human Resources Officer. Two positions will be reorganized at the Executive Director level, and there will be a zero net impact on the number of district Executive Directors. The former positions of (a) Executive Director of High Schools and Learning Services and (b) Executive Director of Middle Schools will transition to become (a) Executive Director of Secondary Schools and (b) Executive Director of Learning Services. Several changes will be made at the Director level; however, there will be a zero net impact on the number of district Directors. The district will eliminate the administrator positions of Activities Director, Human Resources Director, and Counseling Director. The functions of these offices will continue to be filled; however, these positions will not be administrator positions. The district will split the Director of Teaching & Learning into two positions: Director of Secondary Teaching & Learning and Director of Elementary Teaching & Learning to provide more direct support at both levels. The district will also add a Director of High Schools and a Director of Middle Schools. This structure will provide much-needed district support for secondary schools in staff evaluation and support, safety, treatment of students and staff, attendance, and family/community engagement.

2013-2014 ADOPTED BUDGET 179

The district will also undertake a number of non-administrator staffing changes within administration/ central office departments. These changes will address identified needs in the district, including safety, facilities rental, and wellness. In addition to the staffing position changes described above, the district is undertaking major departmental reorganizations to address evolving needs. The Student & Family Services department is being re-aligned in a fashion more consistent with the rest of the district. Specifically, administrative staff will be deployed by levels (Early Childhood, Elementary, Secondary, and District-wide Specialty Programs), instead of zones (North, South, East, and West). This change will provide for improved support at the building level in terms of specialized expertise and improved communication, improved collaboration with general education administration, and more effective evaluation and accountability in specialized, district-wide special education programs and services. Additionally, the Learning Services department will join the Curriculum, Instruction, & Assessment and Student & Family Services departments under the Academics umbrella. The new structure and alignment will provide for more efficient and natural collaboration and will ensure the departments are working in concert with one another. The Human Resources department is also undergoing a major reorganization. The district is currently in Phase 1 of this effort, and many positive changes are underway. Over time, through attrition and additional professional development, the district will likely continue to reduce the total HR staff, while improving performance and adding functions. The district will have a new focus on internal communications, equity, and diversity and will implement a comprehensive training and development function for all employee groups. Additionally, Risk Management/Benefits/Wellness will move back to HR, and Payroll will eventually move back to HR as well. Both of these functions currently reside in Business & Finance, as the district did not have the capacity to administer these functions effectively in HR.

2013-2014 ADOPTED BUDGET 180

2011-2012 Organization Chart
DMPS TV Graphics Communications Specialist Website Community Relations Internal Auditor

COMMUNITY BOARD OF DIRECTORS SUPERINTENDENT
General Counsel

AARA Staff Writer Investigations Open Enrollment Student Placement

Associate Superintendent School Services Executive Director Secondary Schools & Learning Services High Schools Middle Schools Expulsions Truancy School Resource Officers Learning Services Communities in Schools Gateway to College Homeless Students Juvenile Court Officers SUCCESS Activities Director/PE

Associate Supt. Teaching & Learning

Executive Director Human Resources HR Director Operation/Labor Relations

Chief Financial Officer Controller

Chief Operations Officer Construction Mgmt. Director Facilities Director Crafts Specialist Environmental/Safety Specialist Project Specialist Security Specialist Food & Nutrition Director Operations Director Central Stores Specialist Purchasing Specialist Preventive Maintenance Specialist Print Shop Specialist Technology Director Transportation Manager

Executive Director NW Elementaries

Executive Director So. & East Elementaries Elementary Schools Health Services Released Deans Student Records

Executive Director Student & Family Services SpEd Early Childhood & Early ACCESS SpEd Zone Supervisors District-wide SpEd Programs SpEd Compliance SpEd Support Services Medicaid Parent Education Connection Secondary Transition Ed. Program Homebound Hospital Programs Juvenile Court & DHS Liaison Section 504

Professional Development Curriculum Director & Title Programs Assessment Counseling District Registrar English Language Learners Gifted & Talented Library Services Preschool

Business Manager

Elementary Schools Office Managers Welcome Center Enrollment

District Accountants Capital Projects Cash Management Associates & Clerical Food Service School Liaison Employee Records Special Projects Employee Attendance Sponsored Programs Center Payroll Operations Hiring Specialists Risk Management & Benefits Community Education Grants Metro Kids Care Wellness Center

2013-2014 ADOPTED BUDGET 181

2012-2013 Organization Chart
Staff Writer DMPS TV Website Communications Specialist Associate Internal Auditor Community Relations Internal Auditor

COMMUNITY BOARD OF DIRECTORS SUPERINTENDENT
General Counsel Open Enrollment Student Placement

Associate Superintendents Executive Director High Schools & Learning Services High Schools Expulsions & Truancy School Resource Officers Learning Services Communities In Schools AmeriCorps Homeless Students Gateway to College Juvenile Court Officers SUCCESS Gear Up Activities Director/PE Drivers Education

Chief Financial Officer Executive Director Curriculum, Instruction, & Assessment Director of Teaching & Learning Director of Federal Programs Assessment Professional Development Counseling District Registrar English Language Learners Gifted & Talented Library Services Early Childhood

Chief Operations Officer Construction Mgmt. Director Facilities Director Crafts Specialist Environmental/Safety Specialist Project Specialist Security Specialist Food & Nutrition Director Operations Director Central Stores Specialist Purchasing Specialist Preventive Maintenance Specialist Print Shop Specialist Technology Director Transportation Manager

Executive Director Middle Schools

Executive Director Elementary

Executive Director Student & Family Services SpEd Early Childhood & Early ACCESS SpEd Zone Supervisors

Executive Director Human Resources

Controller

Business Manager Finance & Accounting Systems Analyst District Accountants Cash Management Food Service School Liaison Special Projects Sponsored Programs Payroll Operations Risk Management & Benefits Community Education Grants Metro Kids Care Wellness Center

Middle Schools Des Moines Alternative Placement (DMAP) 21st Century Community Learning Centers Student Records Home Instruction

Elementary Schools Director of Elementary School Services Office Managers Assistant Principals & Deans Director of Elementary Student Services Registration Open Enrollment Student Placement Student Records Welcome Center Enrollment

HR Director Hiring Specialists Employee Records Employee Attendance Center Investigations Recruiting Negotiations Employee Relations

District-wide SpEd Programs SpEd Compliance SpEd Support Services Medicaid

Parent Education Connection Secondary Transition Ed. Program Homebound Health Services

Hospital Programs Juvenile Court & DHS Liaison Section 504

2013-2014 ADOPTED BUDGET 182

2013-2014 Organization Chart
Staff Writer DMPS TV Website Associate Internal Auditor Community Relations Internal Auditor

COMMUNITY BOARD OF DIRECTORS SUPERINTENDENT
General Counsel

Chief Schools Officer Executive Director Secondary Schools

Chief Academic Officer Executive Director Learning Services

Chief Human Resources Officer Executive Director Student & Family Services SPECIAL ED:

Chief Financial Officer Controller District Accountants Food Service School Liaison Sponsored Programs Treasury Analyst Finance & Accounting Systems Analyst Special Projects Business Manager Accounts Payable Payroll Operations Community Education Grants Metro Kids Care

Chief Operations Officer Director of Construction Management Director of Facilities Crafts Environmental/Energy Projects Safety Security Director of Food & Nutrition Director of Operations Central Stores Custodial Preventive Maintenance Print Shop Purchasing Director of Technology Transportation

Executive Director Elementary Schools

Director of High Schools Director of Middle Schools Des Moines Alternative Placement (DMAP) Drivers Education Expulsions, Truancy, & Attendance Officers School Resource

Director of Elementary School Services Office Managers Assistant Principals & Deans Family Engagement Director of Elementary Student Services Registration Open Enrollment Student Placement Student Engagement & Attendance Director of Pre-K Programs Welcome Center & Enrollment

21 Century Community Learning Centers Communities in Schools Counseling District-Wide Extra & Co-Curricular Activities Home Instruction Homeless Students Student Records SUCCESS, Gateway to College, & Juvenile Court Officers

st

Executive Director Curriculum, Instruction, & Assessment Director of Teaching & Learning: Secondary Director of Teaching & Learning: Elementary Director of Federal Programs Assessment Curriculum Coordinators District Registrar English Language Learners Gifted & Talented Library Services Professional Development

Hiring Specialists Employee Records Technology Systems Attendance Center Investigations Equity/Diversity Recruitment & Retention Training & Development Negotiations Employee Relations Internal Communications District Volunteer Coordinator Risk Management, Benefits, & Wellness

Supervisors Early Childhood & Early ACCESS Elementary Secondary District-wide Programs Systems Support Special Schools & Programs

Support & Instruction Services Support Teams Compliance Monitoring Homebound Medicaid Parent Educators Secondary Transition Programs

GENERAL ED:

Health Services Audiology Homebound Hospital Programs Juvenile Court & DHS Liaison Section 504 Support Services

2013-2014 ADOPTED BUDGET 183

All ALL DMPS DMPS Personnel: PERSONNEL: Past Year, Current Year, and Budget PAST YEAR, CURRENT YEAR, AND BUDGET YEARYear
2012 5000.0 4500.0 4000.0 3500.0 3000.0 2500.0 2000.0 1500.0 1000.0 500.0 0.0
Administrators

2013

2014 (Est.)

Instructional Support Staff Staff (Certified) (Certified) 2,333.3 2,328.5 2,412.2 357.4 358.7 370.0

Associates 512.6 519.3 526.0

Food Service, Specialists, Operations, Clerical, Paraprofess- Transportation Childcare ionals

Total 4,641.6 4,655.0 4,755.2

2012 2013 2014 (Est.)

117.0 123.0 123.0

495.3 508.8 508.0

826.0 816.7 816.0

!

2013-2014 ADOPTED BUDGET 184

DMPS Employee Schedule Administrators Central Office Elementary Schools Middle Schools High Schools Special Schools

2012 30.0 37.0 21.0 22.0 7.0 117.0

2013 32.0 39.0 21.0 24.0 7.0 123.0

2014 (Est.) 32.0 39.0 21.0 24.0 7.0 123.0

Instructional Staff (Certified) Classroom teachers ELL Head Start Home Instruction Preschool Special Ed teachers Title I Float

1,503.6 85.3 15.5 7.0 34.5 506.4 181.0 2,333.3

1,499.5 86.8 14.5 7.0 38.5 508.8 171.4 2.0 2,328.5

1,584.2 90.0 14.5 7.0 38.5 508.0 170.0 2,412.2

Support Staff (Certified) Counselors Dean of Students Facilitator Gifted and Talented Library/Media specialists Non-classroom teachers Nurses Special Ed consultants Special Ed support

51.5 17.0 1.0 9.0 5.0 60.4 57.3 32.0 124.2 357.4

58.3 16.2 11.0 3.0 54.4 57.6 30.0 128.2 358.7

60.0 16.0 11.0 3.0 64.0 58.0 30.0 128.0 370.0

Associates Central Office Elementary Schools Middle Schools High Schools Special Schools

7.8 223.8 59.5 53.2 168.3 512.6

13.1 216.0 64.0 46.6 179.6 519.3

12.0 220.0 64.0 50.0 180.0 526.0

Specialists, Clerical, Paraprofessionals Central Office Elementary Schools Middle Schools High Schools Special Schools

Chart continued on page 185
187.0 100.6 63.6 125.1 19.0 495.3 190.5 123.7 64.9 125.4 4.4 508.8 190.0 124.0 65.0 125.0 4.0 508.0

Food Service, Operations, Transportation, Childcare

2013-2014 ADOPTED BUDGET 185

Special Ed consultants Special Ed support

124.2 357.4

128.2 358.7

128.0 370.0

Associates Central Office Elementary Schools Middle Schools Chart continued from page 184 High Schools Special Schools DMPS Employee Schedule Administrators Specialists, Central Office Clerical, Paraprofessionals Central Office Elementary Schools Elementary Schools Middle Schools Middle Schools High Schools High Schools Special Schools Special Schools Instructional Staff (Certified) Food Service, Operations, Transportation, Childcare Classroom teachers Central Office ELL Elementary Head Start Schools Middle Instruction Schools Home High Schools Preschool Special Ed Schools Special teachers Title I Float Food Service, Operations, Transportation, Childcare Central Office ElementaryStaff Schools Support (Certified) Middle Schools Counselors High Schools Dean of Students Special Schools Facilitator Gifted and Talented Library/Media specialists Total Non-classroom teachers Nurses Special Ed consultants Special Ed support

7.8 223.8 59.5 53.2 168.3 512.6 2012 30.0 187.0 37.0 100.6 21.0 63.6 22.0 125.1 7.0 19.0 117.0 495.3 1,503.6 187.0 85.3 100.6 15.5 63.6 7.0 125.1 34.5 19.0 506.4 495.3 181.0 2,333.3 380.6 215.8 100.9 51.5 118.3 17.0 10.4 1.0 826.0 9.0 5.0 4,641.6 60.4 57.3 32.0 124.2 357.4

13.1 216.0 64.0 46.6 179.6 519.3 2013 32.0 190.5 39.0 123.7 21.0 64.9 24.0 125.4 7.0 4.4 123.0 508.8 1,499.5 190.5 86.8 123.7 14.5 64.9 7.0 125.4 38.5 4.4 508.8 508.8 171.4 2.0 2,328.5 374.0 213.4 99.1 58.3 114.9 16.2 15.4 816.7 11.0 3.0 4,655.0 54.4 57.6 30.0 128.2 358.7

12.0 220.0 64.0 50.0 180.0 526.0 2014 (Est.) 32.0 190.0 39.0 124.0 21.0 65.0 24.0 125.0 7.0 4.0 123.0 508.0 1,584.2 190.0 90.0 124.0 14.5 65.0 7.0 125.0 38.5 4.0 508.0 508.0 170.0 2,412.2 374.0 213.0 99.0 60.0 115.0 16.0 15.0 816.0 11.0 3.0 4,755.2 64.0 58.0 30.0 128.0 370.0

Associates Central Office Elementary Schools Middle Schools High Schools Special Schools

7.8 223.8 59.5 53.2 168.3 512.6

13.1 216.0 64.0 46.6 179.6 519.3

12.0 220.0 64.0 50.0 180.0 526.0

Specialists, Clerical, Paraprofessionals Central Office Elementary Schools Middle Schools High Schools Special Schools

187.0 100.6 63.6 125.1 19.0 495.3

190.5 123.7 64.9 125.4 4.4 508.8

190.0 124.0 65.0 125.0 4.0 508.0

Food Service, Operations, Transportation, Childcare

2013-2014 ADOPTED BUDGET 186

Employee Compensation The district will continue to hire and retain highly qualified staff and fully fund collectively bargained total compensation agreements. Compensation costs represent 82% of the district’s General Fund budget. Components of compensation include salary (including base pay, steps, and longevity), teacher salary supplements, health insurance, payroll taxes, retirement (IPERS or DMTRS), dental and vision insurance, and long-term disability. As the chart below demonstrates, the compensation package for DMPS teachers was slightly above the statewide average package in FY 2008, FY 2009, FY 2010, FY 2013, and FY 2014. (Given teachers comprise 50% of the DMPS workforce, that employee group is used for illustration purposes.)

2008 2009 2010 2011 2012 2013 2014 2015

TEACHERS (DMEA) State Average % District Package % 4.75% 4.77% 4.50% 5.00% 3.59% 3.65% 2.87% 1.98% 3.33% 3.11% 3.71% 3.95% 3.90% 3.98% TBD 4.02%

While adequate compensation is always the minimum standard, it is difficult to sustain when state funding is insufficient and grows at historically low rates. In recent years, negotiated increases in compensation packages have been more than the increases in state foundation aid, measured by the rate of allowable growth, thus creating a growing budget gap from one year to the next.

2013-2014 ADOPTED BUDGET 187

Allowable Growth v. Compensation Settlements
ALLOWABLE GROWTH vs. COMPENSATION SETTLEMENTS
DMEA Teacher Settlement
6.00
5.00
4.00
3.00
2.00
1.00
0.00
2.00
2.00
3.55
2.40
4.00
4.00
4.00
1.98
2.59
2.00
2.00
2.00
2.00
4.30
4.70
4.77
5.00
3.65
3.11
3.95
3.98
4.02
4.00
State Allowable Growth

0.00
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015

Negotiations were not completed prior to the adoption of the FY 2014 certified budget on April 15, 2013. Therefore, the certified budget included a conservative estimate of state funding in support of the collectively bargained settlement agreements (all compensation including benefits) for all district teachers, associates, clerical, operations, crafts, food service, and child care workers. It is expected that final contract negotiations will result in agreements that will satisfy the needs of both employer and employee, while still allowing the district to maintain a balanced budget. Des Moines Public Schools is under enormous pressure to improve academic performance, strengthen leadership and operations, and maintain the public’s confidence. The district has launched a series of initiatives to address these challenges: • • • • • Implementing a performance measurement and benchmarking program to establish a common set of key performance indicators in a range of operations, including business services, finances, human resources, and technology. Comparing the performance of DMPS to the nation’s largest urban public school systems on a range of key performance indicators. Documenting the most effective management practices common to the top-performing urban school districts. Employing automated performance data that will enable the district to improve resource deployment and decision-making over time. Developing standards of excellence on each of the primary performance indicators.

 

2013-2014 ADOPTED BUDGET 188

Department Descriptions

ADMINISTRATION
Public schools used to provide a one-size-fits-all education. Not anymore, and certainly not in Des Moines. Des Moines Public Schools offers more educational opportunities than any other school district in Iowa. DMPS has the state’s top-ranked Advanced Placement program, is home to nationally-recognized career and technical courses, and has the only International Baccalaureate schools in Iowa as well as the only public Montessori school. The district is also home to the state’s largest one-to-one computer laptop school at North High School, the nationally-renowned Downtown School, traditional curriculum schools, and year-round calendar schools. When choices were limited, the message was simpler. But the more the district has to offer in curricula and campuses, the more important it is that the district helps people understand these options and the opportunities they provide for a great education. The Superintendent of Schools, as the chief executive officer of the district, is charged with the responsibility of carrying out the policies and procedures adopted by the Board of Directors, and has such other powers and duties as may be prescribed by the Board or by law. The office is responsible to the Board for: (a) the execution of its policies; (b) the management of the work of the departments, the duties of which, apart from those required by law, the Superintendent assigns; (c) the observance of its policies by all those persons employed by the district; and (d) the enforcement of all provisions of the law relating to the operation of the schools or other educational, social, and recreational agencies or activities under the charge of the Board.
Superintendent | Thomas Ahart 901 Walnut, Des Moines, IA 50309 P: 515-242-7766 | F: 515-242-7679 | E: superintendent@dmschools.org

Community Relations
The Community Relations department works closely with administration and staff to inform employees and the public about what is happening in the district. The department handles all media requests, publishes the DMPS Community Report and other district and school publications, maintains the district Web site

2013-2014 ADOPTED BUDGET 189

and social media presence, and creates content for the district’s cable channel, DMPS-TV. Members of the department include the Director of Community Relations, a staff writer, a communications specialist, a graphics/website specialist, and two video production/photography specialists. Accomplishments • • • • • • Completed implementation of the district’s new Web site at www.dmschools.org. Increased Web site traffic by more than 15%. Surpassed 4,000 Facebook followers and 3,000 Twitter followers. Began transferring all 60 schools to a new Web site format. Recognized by Sunshine Review with a “Sunny Award” for having one of the nation’s most transparent public Web sites. Received multiple awards from the Iowa School Public Relations Association and the National School Public Relations Association for various communications projects, including the toplevel Award of Excellence for use of social media and a special report on the district’s School Improvement Grant schools. Developed expanded programming for DMPS-TV with features that focus on arts and athletics. Equipment upgrades to DMPS-TV included new cameras and a vehicle.

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FY 2014 Goals • • • • • • • • • Complete the transfer of all schools to the new Web site format. Implement 2.0 upgrades to the district Web site, including slide show and map upgrades. Increase social media followers by 50%. Begin utilizing paid and/or public service announcements to promote DMPS. Incorporate Four Square and Instagram into social media tools. Complete and implement a graphic standards manual for the district. Develop a smart phone app for the district. Update and produce a new district-wide map/brochure. Create and produce high school attendance area marketing brochures.

Director of Community Relations | Phil Roeder 901 Walnut Street, Des Moines, IA 50309 P: 515-242-8153 | F: 515-242-7710 | E: phillip.roeder@dmschools.org

2013-2014 ADOPTED BUDGET 190

General Counsel
The Office of General Counsel provides legal support for the day-to-day activities and long-term goals of the district. One role of the office is to protect the interests of the district by providing legal advice to administrators, teachers, and additional staff members acting in their official capacities as employees of the district. General Counsel is accountable to the Board of Directors and the Superintendent and is charged with providing ongoing policy and legal support. Included in the Office of General Counsel are Open Enrollment and Student Placement functions. These two areas are responsible for ensuring district compliance with all standards and criteria pertinent to a student enrollment of almost 32,000 children. Accomplishments • • • Managed implementation of voter-mandated Director Districts for School Board elections. Updated the district’s open enrollment process. Updated School Board policy series 200, 300, and 400.

FY 2014 Goals • • • Provide legal guidance and updates to staff on a regular basis. Support School Board members, leadership, and staff in district initiatives. Update School Board policy series 500 and 600.

General Counsel | Patricia Lantz 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7837 | F: 515-242-8284 | E: patricia.lantz@dmschools.org

Internal Audit
Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve the district’s operations. Internal Audit helps the Superintendent and Board of Directors accomplish objectives by bringing a systematic, disciplined approach to evaluation and improvement of the effectiveness of risk management, control, and the overall governance process. Internal Audit activities are conducted in compliance with district objectives and policies, as well as adherence to The Institute of Internal Auditors’ mandatory guidance, including the Definition of Internal Auditing, Code of Ethics, and

2013-2014 ADOPTED BUDGET 191

International Standards for the Professional Practice of Internal Auditing (Standards) and the Government Auditing Standards issued by the Comptroller General. This mandatory guidance constitutes principles of the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness of the internal audit activity’s performance. Accomplishments • Received an overall opinion of “Generally Conforms to Standards and Definition of Internal Auditing” from external quality assessment. This is the top rating and indicates that an internal audit activity has a charter, policies, and processes that are judged to be in conformance with the Standards (or as appropriate). Issued an array of cash, compliance, exit, and special audit reports during the year. Scope and procedures of each report are unique to area of review. Issued reports outlining findings, recommendations, and management response to findings, if any were identified. Developed an audit plan for FY 2014 based on risk to district and aligned with district priorities.

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FY 2014 Goals • • • • • Redefine Internal Auditor’s role within the district. Increase value added by the Internal Audit department. Provide a risk-based audit plan and approach to audits. Accurately and effectively report audit results. Timely issuance of audit reports.

Internal Auditor | Brett Zeller 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7685 | F: 515-242-7982 | E: brett.zeller@dmschools.org

2013-2014 ADOPTED BUDGET 192

SCHOOL SERVICES
For more than 100 years, Des Moines Public Schools has been educating the students of Iowa’s capital city. School Services provides support to the wide range of elementary, middle, and high schools throughout the community. In addition, this department oversees several programs designed to keep students engaged and on track for success in school, from learning services to extracurricular activities. FY 2013:
Executive Director – Elementary Schools | Susan Tallman 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7725 | F: 515-242-7579 | E: susan.tallman@dmschools.org

Executive Director – Middle Schools | Tim Schott 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7871 | E: timothy.schott@dmschools.org

Executive Director - High Schools & Learning Services | Bryce Amos 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7660 | F: 515-242-7702 | E: bryce.amos@dmschools.org

FY 2014:
Executive Director – Elementary Schools | Susan Tallman 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7725 | F: 515-242-7579 | E: susan.tallman@dmschools.org

2013-2014 ADOPTED BUDGET 193

Executive Director – Secondary Schools | Tim Schott 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7871 | E: timothy.schott@dmschools.org

Executive Director - Learning Services | Matt Smith 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7631 | F: 515-242-7396 | E: matthew.smith@dmschools.org

Learning Services
The mission of Learning Services is to provide systemic support for comprehensive strategies that ensure student success, leading to graduation. The department also manages the district’s Early Indicator System (EIS) to support schools and programs in identifying students who need support and to identify effective programming. Learning Services is comprised of two major program components: Academic Pathways and Social/Emotional Support Services.
Learning Services Programs Social/Emotional Support Services Academic Pathways • Scavo Alternative High School • SUCCESS Case Managers • Future Pathways • Community Schools Coordinators • Des Moines Middle School Alternative • Volunteer Coordination Program • AmeriCorps Volunteers • Academic Support Labs • United Way of Central Iowa Partnerships • Gateway 2 College • Community Based Organizations • Academic Interventionist • Attendance Officers

The focus of Academic Pathways programs is to develop and facilitate multiple educational pathways for students through alternative education settings. The focus of Social/Emotional Support Services is to provide services through district and community partnerships for students who are identified as at-risk.

2013-2014 ADOPTED BUDGET 194

Accomplishments Learning Services expanded dropout prevention and recovery approaches by addressing four important student outcomes: staying in school, re-engaging in school, progressing in school, and completing school. The following data points reflect those efforts: • • • • • 70 students graduated because of the district’s Senior Summer School program: 38 were 4-year graduates and 11 were 5-year graduates. The graduation rate increased from 75.68% in 2010-11 to 79.15% in 2011-12. DMPS had the greatest percentage gain (3.74%) in graduation rate of any district in the Urban Education Network. DMPS steadily reduced the number of dropouts from 649 students in 2008-09 to 619 students in 2011-12. DMPS continues to fine-tune and expand multiple education pathways programming. In FY 2013, the Academic Support Lab program was expanded to Scavo High School. The district collaborated with the PACE program and added a 9th grade classroom at the Des Moines Alternative Program (DMAP). PACE provided a case worker for DMAP to serve students and their families. FY 2013 was the 3rd year of Reach Out to Dropouts—a partnership between DMPS, United Way, and Aviva—an annual reengagement campaign. More than 280 volunteers, including 118 DMPS volunteers and 163 community volunteers, visited 399 homes. Two SUCCESS Re-engagement Case Manager positions were added at Lincoln and North high schools to locate students who have dropped out, bring them back, and provide them with social and emotional support services to remain in school. Focus on attendance was intensified through the addition of 11 attendance officers at the secondary level. Attendance officers make daily home visits to students who have unexcused absences in an effort to inform parents and get students to school.

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FY 14 Goals • • • • Expand the Academic Support Lab program to 4 FTE at North, East, Lincoln, and Hoover and increase staffing from 1.5 to 2 FTE at Roosevelt. Increase the graduation rate to 84% (a 5% increase), which will require 96 additional graduates. Continue Senior Summer School and Reach Out to Dropouts to increase the number of students who graduate in four years. Continue to improve the graduation rate, reengagement programs, and multiple education pathways by improving analysis of data to make better, data-driven decisions.

2013-2014 ADOPTED BUDGET 195

• •

Expand community awareness and partnerships. Develop a community awareness campaign regarding attendance and the impact of attendance on achievement and graduation.

Learning Services | Jamie Gilley 901 Walnut Street, Des Moines, IA 50309 P: 515-242-8390 | E: jamie.gilley@dmschools.org

21st Century Community Learning Centers
The 21st Century Community Learning Center (21st CCLC) program provides academic assistance to help students become successful, independent learners. Students in 21st CCLC programs receive tailored, individualized support through coordination and communication between their daytime teachers and their after-school teachers. Various activities are offered to help students develop 21st century workforce skills, including STEM, healthy cooking, financial awareness, jewelry making, movie making, gardening, physical fitness, and personal development.

Cohorts III & IV (funding ending) • • • • • • • • • • Carver Moulton Hiatt Harding Meredith Callanan McCombs Weeks Goodrell Hoyt

Cohort VIII • • • • • Brody Capitol View Monroe McKinley King

Cohort VIII • • • • • • River Woods Willard Morris Samuelson Garton Hillis

2013-2014 ADOPTED BUDGET 196

Accomplishments • • • 21st CCLC programs served 1,095 students regularly (1,805 total) in FY 2013. All 21st CCLC grant schools offered some form of summer programming: summer school, enrichment, recreation, or ELL in conjunction with ELL summer school. 21st CCLC programs reported increases above the state and national data in Student Behavior based on teacher survey results in the following categories: • • • • • • • • • • Turning in homework on time Completing homework Academic performance Motivation to learn Participating in class Volunteering in class Attending class regularly Being attentive in class Behaving in class

The 21st CCLC program offered support for families by referring students to agencies offering assistance as well as providing a variety of family night activities in the schools. Family offerings included ELL Saturday classes for more than 50 families at Meredith and Weeks middle schools. Percent positive changes in student behavior are as follows: • • • Academic Achievement – 59% increase Participation – 66% increase Behavior – 66% increase

FY 2014 Goals • • • Increase number of students served by 21st CCLC programs in Des Moines to 1,650 regular student attendees in 2014. Increase community partnerships to include the Catholic Diocese of Des Moines, offering 21st CCLC programming at Christ the King Elementary. Expand the professional development program for coordinators and teachers in the program to include YPQA (Youth Program Quality Assessment) Basics training for all staff.

2013-2014 ADOPTED BUDGET 197

• • •

Expand the partnership with the Iowa Department of Education to implement Physical Literacy in every 21st CCLC program and encourage daytime use of the program as well. Increase STEM programming to include more technology-based programs, including coding, animation, and production. Continue to foster community relationships in an effort to promote sustainability of the program.

21st CCLC | Heidi Brown 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7561 | E: heidi.brown@dmschools.org

Driver Education
The DMPS Driver Education program is offered to students in 9th through 12th grade. Driver Education is a two-part course, providing classroom instruction and behind-the-wheel training so students develop social and legal responsibilities involved with operating a motor vehicle. The Driver Education program is staffed by state-certified instructors with a combined 80 years of experience. Accomplishments • • • • • Increased student enrollment at each site. Organized the first parent meeting for all students in the summer program; 90% of participants and parents attended. Began rewriting the in-car curriculum. Began developing an ELL component for the Driver Education program. Staff members attended the State of Iowa Driver Education Conference.

FY 2014 Goals • • • • Increase student enrollment at each site. Complete rewrite and implementation of in-car curriculum. Complete development and implementation of ELL component. The ELL component will emphasize daily classroom instruction as a precursor to what students

2013-2014 ADOPTED BUDGET 198

will accomplish in the car. This will allow students to receive hands-on instruction from a licensed ELL teacher who is Driver Education certified and who will add visual support and explicit instruction to the classroom component. The teacher will be able to modify homework and daily assignments to better meet the needs of students. The pace of the ELL diver education class will be slower, which will allow more individualized learning opportunities for students.
Driver Education | Larry Johnson 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7559 | E: larry.johnson@dmschools.org

Home Instruction
The Des Moines Public Schools Home Instruction program is an alternative K-12 educational program open to all families who choose to home school their children. The Home Instruction program began in 1984 with one teacher and fifteen students as a result of parent requests. During the 2012-13 school year, seven supervising teachers served 153 families/268 students. Through the Home Instruction program, families are provided individual assistance in the home, small group or block class settings, and large group social activities. Home Instruction staff also work with students every year to produce and stage a play that is attended by hundreds. Accomplishments • • • • • Served 153 families/268 students. Coordinated dual enrollment for 75 students. Provided special education services to 43 students. More than 100 students attended weekly small group instruction activities throughout the year. More than 800 people attended the production of All I Need To Know I Learned In Kindergarten.

FY 2014 Goals • • Provide Home Instruction services for 120 families/240 students in the Des Moines area. Provide large and small group activity opportunities for K-12 Home Instruction students.

2013-2014 ADOPTED BUDGET 199

• •

Administer district-wide testing such as Iowa Assessments and ACT to Home Instruction students. Stay current with district curriculum initiatives.

Home Instruction | Leslie Dahm 1800 Grand Avenue - Room 561, Des Moines, IA 50312 P: 515-242-8490 | F: 515-242-8481 | E: leslie.dahm@dmschools.org

Student Records & Transcripts
The Student Records office maintains the permanent records for students who have attended the Des Moines Public Schools. Requests for copies of records processed through this office include immunization, transcripts of students’ educational history, special education information, and diplomas. The office annually processes hundreds of record requests for students from school districts all over the United States. Accomplishments • • • • Updated and maintained an online system housing all students’ cumulative files. Provided file scanning and online maintenance for Human Resources, Benefits, Health Services, Student and Family Services, and Payroll. Provided an online records request form to help ensure proper information is provided for faster and more accurate processing. Processed over 300 additional transcript requests for students and adults in response to the Dream Act.

FY 2014 Goals • • Continue to provide excellent customer service through prompt response to requests. Convert all transfer and drop cumulative files and health records from paper to an online database.

2013-2014 ADOPTED BUDGET 200

Add an online payment system for records requests.

Student Records & Transcripts | Maureen Brewer 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7656 | F: 515-242-7915 | E: maureen.brewer@dmschools.org

Welcome Center
The Welcome Center is a central registration office for prospective families interested in Des Moines Public Schools. The Welcome Center provides assistance for families new to the district who want to learn more about the many educational opportunities available in Des Moines Public Schools, including before- and after-school care, early childhood, elementary, middle, and high school programs. Additionally, assistance is provided to nonEnglish speaking children through enrollment in the English Language Learner (ELL) program. New Families: The Welcome Center staff enrolls children throughout the year and can help families choose a program that meets their needs. Des Moines Public Schools takes pride in custom-fitting every student and their family. ELL: Assessment and placement of non-English speaking children or newcomers who need assistance through the English Language Learner program are provided at the Welcome Center. This allows children to be placed at a comprehensive ELL school and receive appropriate services as soon as they enroll. Preschool: Families can register children for a variety of preschool programs located throughout the district, including full-day programs, half-day programs, and programs that meet the needs of working parents. Some programs have income-based eligibility and others, such as Universal Preschool, have no cost. The district also partners with child care centers, faith-based preschools, and the Science Center of Iowa to offer quality preschool experiences. Accomplishments • During the 2012-13 school year, the Welcome Center facilitated enrollment for over 7,300 students: 1,360 students were enrolled in Metro Kids, 1,950 students were enrolled in Early Childhood Education, 1,552 students were enrolled in the English Language Learner program, and 2,455 new families were served.

2013-2014 ADOPTED BUDGET 201

FY 2014 Goals • • Continue to provide excellent customer service to those who access Welcome Center services. Help families new to the school district understand the programs offered and provide help making educational choices for their children.

Welcome Center 1301 2nd Avenue, Des Moines, IA 50314 P: 515-242-7371 (New student registration) P: 515-242-8102 (English Language Learners) P: 515-242-7588 (Early Childhood)

2013-2014 ADOPTED BUDGET 202

CURRICULUM, INSTRUCTION, & ASSESSMENT
Des Moines Public Schools may be the biggest provider of public education in Iowa, but the district takes anything but a one-size-fits-all approach to educating students. In fact, DMPS offers more educational options than any other school district in the state. The Curriculum, Instruction, & Assessment department oversees a wide variety of educational programs, including curriculum areas, student assessment, gifted & talented programs, English Language Learner (ELL) services, counseling, and preschools.
Executive Director – Curriculum, Instruction, & Assessment | Holly Crandell 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7568 | F: 515-242-7702 | E: holly.crandell@dmschools.org

Academic Curriculum
The purpose of the Curriculum department is to provide a well-rounded curriculum to prepare students for the next stage of their lives in the 21st century. Academic Curriculum consists of the following curricular areas and supports: • • • • • • • • • • Career & Technology Education English/Language Arts/Literacy Fine Arts Mathematics Physical Education Science Social Studies World Language Scholastic Reading Inventory Assessments Curriculum Resources

2013-2014 ADOPTED BUDGET 203

To learn more about the various curriculum areas within the district, please visit the various subject areas described on the district Web site at http://www.dmschools.org/departments/teaching-learning/academiccurriculum/. In addition, to find out about the wide range of additional educational opportunities for students in Des Moines, please visit the Educational Programs page on the district Web site at http://www.dmschools.org/ academics/programs/. Accomplishments • Articulation and Implementation of Common Core State Standards – The Common Core State Standards for Language Arts and Mathematics were released in 2009 and adopted by the state of Iowa in 2010. Since then, the Curriculum department has worked to “unpack” the new standards and make them comprehensible for teachers. Curriculum coordinators have collaborated with teachers to construct curriculum guides, align instructional materials, and create common 4-point scales to support teachers with implementation and to achieve consistency of expectations across the district. In addition, the department has worked to align assessments so the district can monitor student learning and predict performance on external summative assessments. Development of Student Learning Monitoring System via Standards-Referenced Grading – In the spring of 2012, Des Moines Public Schools identified the development and utilization of district-wide effective grading practices as the next step for implementation of the Common Core Standards. A 25-person Grading and Reporting Task Force was organized in August 2012 for the purpose of developing district-wide guidelines and practices that will ensure effective and consistent implementation of both the grading and the reporting of students’ learning. The task force worked collaboratively to develop common Guiding Practices, which will support teachers and administrators in decision-making as the district toward more effective grading practices. In addition to the work of the task force, a three-year implementation plan was developed and professional development was designed. Professional development for secondary leaders has focused on the case for change and the development of a common message. Development of Balanced Assessment System – A district-wide Balanced Assessment System has been developed to provide multiple data points for frequent evidence of student growth, as well as a comprehensive system for evaluation. The Balanced Assessment System will serve as a foundation for all future work around Standards-Referenced Grading and School Improvement.

2013-2014 ADOPTED BUDGET 204

The information obtained through the various assessments has three levels of use: • • • • Classroom: What comes next in the learning? Program: What standards are students mastering? Institutional: Are enough students meeting required standards?

Development of Mentoring and New Teacher Induction Program – Since 2001, brand new teachers to Des Moines Public Schools have been assigned a Journey to Excellence mentor. By examining the program, it was determined that mentors received no follow-up support after initial training, and new teachers received a variety of experiences, rather than mentorship that met a common standard. In the fall of 2012, the Iowa Department of Education announced it would no longer provide Journey to Excellence training. After identifying the need for a new system and researching possible alternatives, DMPS developed a partnership with the New Teacher Center (Santa Cruz, California) to provide the support and training for the mentoring program starting in the fall of 2013. Ten full-time mentor teachers will be hired to support brand new teachers (approximately 150 individuals) for the 2013-14 school year. These mentors will receive eight, three-day training sessions over the first two years, followed by three two-day sessions in year three. Each mentor will be assigned 12-15 new teachers they will meet with each week for one to two hours. Formative assessment tools are provided by NTC as well as data collection to ensure performance and growth of both mentors and new teachers. To ensure mentors remain grounded and to keep exemplary teachers in the classroom, this position is a three year commitment. Following a term of service as a mentor, teachers will have the option of returning to the classroom. This program will provide new teachers with the necessary support to ensure high levels of student achievement and improved teacher retention. Implementation of the District-Wide Professional Development Plan – The district-wide Professional Development Plan (developed in FY 2012) was implemented. The plan consists of four components: • Professional development via adjusted dismissal Wednesdays • • • • District Professional Learning Communities (PLCs) Building directed Teacher directed

Educator Quality Professional Development Day

2013-2014 ADOPTED BUDGET 205

• • FY 2014 Goals • • • • •

Monthly Teaching and Learning meetings for building leaders Professional Development Modules for differentiated support

100% implementation of Common Core State Standards in all classrooms. Partial implementation of new grading system in all middle schools. Successful implementation of Phase 1 of mentoring and induction plan. Support re-implementation of Infinite Campus to improve the ability to monitor student learning and communicate with stakeholders. Implementation of School Improvement Monitoring System.

Director of Teaching & Learning | Noelle Tichy 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7938 | E: noelle.tichy@dmschools.org

Assessment
The purpose of the Assessment department is to inform decision-making through a balanced assessment system. Assessment staff analyzes data for trends and consequences and assists schools in interpretation of assessment results and use of assessment information to improve student learning. This is accomplished by: • • • • • • • Supporting school improvement by providing accurate and timely data to building and district staff. Coordinating district assessments, including district-wide, state accountability, and NAEP assessments. Assisting in analyzing assessment data to provide insight to stakeholders on student learning Providing support through a systematic evaluation process of key district programs. Actively promoting best practice in the area of classroom assessment. Assisting in planning and presenting professional development on assessment practices, data analysis, and interpretation at both the district and building levels and on the creation of common formative assessments. Assisting Curriculum Coordinators in developing and revising summative and formative assessments.

2013-2014 ADOPTED BUDGET 206

The department also completes several district, state, and federal reports throughout the year, including the Annual Progress Report (APR), Comprehensive School Improvement Plan (C-SIP), Annual Yearly Progress (AYP) certification, and No Child Left Behind (NCLB). Accomplishments • • • • • Increased collaboration with the Technology department to improve district data systems. Administered the EXPLORE assessment to 8th grade students. Results were used to gauge college readiness and to assist in planning high school coursework. Assisted the Curriculum department in crafting a Balanced Assessment System tailored to DMPS. Audited Iowa Assessments administration practices, gathering information to improve administration training for future years. Moved the senior survey online, decreasing paper consumption and manual data entry.

FY 2014 Goals • • • • Align shared vision of the Assessment and Technology departments through continued collaboration. Increase accessibility of data analysis and progress monitoring reports. Improve staff training on Iowa Assessments administration procedures. Systematically evaluate at least two district programs.

Assessment | Mary Grinstead 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7664 | F: 515-242-7961 | E: mary.grinstead@dmschools.org

2013-2014 ADOPTED BUDGET 207

Counseling
Counseling supports the development of all students through a classroom guidance curriculum that focuses on academics, personal/social development, and career readiness. Counselors also focus on student support during individual student planning meetings as well as small group interactions that respond to the needs of students in a particular school. Topics included in guidance lessons include personal safety, friendship and cooperation, bullying, bias and harassment, career readiness, study skills, and transitions from elementary to middle school and from middle school to high school. Students in grades 8-11 discover their interests and pathways to achieve their academic and career goals through I Have a Plan Iowa under the direction of school counselors. Small groups focus on improving attendance, social skills, study skills, self-esteem, and goal-setting toward a successful future. DMPS counselors are professionals who hold a master’s degree and Iowa licensure in school counseling. Accomplishments • • • • • • • Implemented K-12 district-wide College and Career Readiness Plan. Attendance interventions standardized. Student Success Skills small groups delivered district-wide. Suicide prevention/assessment strategies implemented in all buildings. Guidance curriculum reviewed and rewritten. DMPS counselor presentations at Iowa School Counselor Association Conference. Utilization of EIS data to form small groups for counseling.

FY 2014 Goals • • • • • • Serve all DMPS students. Promote student success in academic, career, and personal/social domains. Collaborate with other school personnel to identify community resources for students and families. Consult with other school personnel regarding student behavior interventions. Provide small group and individual counseling interventions for students. Deliver guidance curriculum for all students.

Counseling | Lois Brass 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7717 | E: lois.brass@dmschools.org

2013-2014 ADOPTED BUDGET 208

Early Childhood Education
Des Moines Public Schools Early Childhood Programs provide quality learning experiences to help promote growth of young children and their families. The district offers free preschool with several options—including a variety of locations, class times, and half- or full-day plans—to best meet the needs of families. All DMPS preschool sites are staffed by certified teachers, the leading indicator of quality programming that is research-based and holds to strict standards. The Pre-K curriculum also features the availability of an array of support services ranging from home visits to family events to screening referrals. Accomplishments • Participation in Data Team Professional Development – During the 2012-2013 school year, all Early Childhood teachers participated in Data Team Professional Development. As a result, teaching staff meet monthly to analyze student achievement data and design both group and individual instruction based on the needs of the students. Goals are set and indicators to determine progress are defined. This undertaking has increased the collective staff understanding of early childhood expectations and student achievement toward identified goals increased. Implementation of an Instructional Framework – The Early Childhood department implemented a new Instructional Framework, which included the support of Instructional Coaches for all early childhood classrooms across the district through a tiered instructional model. The framework provides students access to a literacy-rich, research-supported curriculum, and evidence-based practices as well as additional skill practice and activity adaptations as needed. The Instructional Coaches support teachers in implementing all levels of tiered support. Implementation of Family Services Model – The department also created and implemented a new Family Support Services model. The model provides a continuum of services at the program, building, classroom, and individual student/family levels. Services include parent education, family engagement, case management, problem solving, and mental health consultation. Support from an interdisciplinary team is provided based on the needs of the student and family.

2013-2014 ADOPTED BUDGET 209

FY 2014 Goals • The Early Childhood program goals for the 2013-14 school year will emphasize School Readiness Goals – School Readiness Goals focus on the five essential domains of school readiness and are aligned with the Iowa Early Learning Standards, the Head Start domains of learning, and the Teaching Strategies GOLD assessment objectives for development and learning. The School Readiness Goals will provide the foundation for future professional development, while continued implementation of Data Teams and the program Instructional Framework will support achievement of the goals.

Early Childhood Programs | Susan Guest 901 Walnut Street, Des Moines, IA 50309 P: 515-242-8424 | E: susan.guest@dmps.k12.ia.us

English Language Learners
The English Language Learners (ELL) program continues to experience rapid growth in terms of numbers served and diversity of cultures and languages. The district serves nearly 5,600 ELL students with 138 dedicated teachers and staff, including bilingual community outreach workers who speak various dialects and languages, at 43 different sites throughout the community. There are more than 80 languages spoken in the households that make up Des Moines Public Schools. The DMPS ELL program provides effective instruction in language development so that every ELL student has the opportunity to experience academic success and graduate with the ability to be productive in society. The goals of the ELL program are: • • • To educate English Language Learners to the same rigorous curriculum standards as all students in the district while achieving English language objectives in the areas of listening, speaking, reading, and writing. To promote pride in students’ cultural and linguistic identities, maintain cultural heritage, while preparing students to actively participate within American society. To ensure that the educational process is a cooperative effort between home and school and create opportunities to involve families, communities, and DMPS staff.

2013-2014 ADOPTED BUDGET 210

Accomplishments • • Creation of Sheltered Classes – Sheltered classes in areas such as English, Math, and Science were created so students have access to a quality program in content subject areas, experience academic success, and graduate with sufficient skills to be productive in society. Maintaining Cultural Heritage of Students – The ELL program instills pride in the cultural heritage of each student. Many ELL staff, students, and families participate in cultural and diversity celebrations at the schools. An appreciation of cultural similarities and differences bridges the gaps among all people. Increased Family Involvement – The ELL department works to ensure parents are comfortable as participants in their children’s educational process. ELL parents have a great turn-out for conferences and meetings, and bilingual community outreach workers are available to support parents and students. The department provides numerous opportunities for ELL parents to develop English language skills and learn about American culture to help them acclimate. Ongoing Professional Development Provided – All ELL staff is provided monthly professional development, covering ELL issues and literacy.

FY 2014 Goals • • • Create more opportunities for mainstream classroom teachers to acquire more skills and strategies to facilitate all students’ learning. Expand support service to content subject areas and classroom teachers. Enhance the outreach services provided for ELL families and parents by creating more opportunities for parents to be in school. Expand the ELL Adult Literacy program. Improve the language development growth and proficiency as measured by the Iowa English Language Development Assessment from the State of Iowa.

English Language Learners Program | Vinh Nguyen 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7853 | F: 515-242-7726 | E: vinh.nguyen@dmps.k12.ia.us

2013-2014 ADOPTED BUDGET 211

Gifted & Talented Program
The district systematically identifies and supports students with exceptional abilities or potential in the areas of advanced intellectual skills, specific ability aptitude, creative endeavors, leadership, and/or the visual and performing arts, in accordance with Iowa Code. To meet the needs of gifted and talented (GT) students, individual and small group programming is offered throughout the district that reflects the multiple talents, challenges, and cultural diversity of the district’s population. In addition, the district supports research-based staff development opportunities so that all district teaching and administrative personnel may, through their teaching and educational leadership, ensure gifted and talented students learn and achieve at levels commensurate with their abilities. Accomplishments • • • • • Increased the number of after-school, evening, weekend, and summer district-wide activities offered to pool and direct service GT students in grades 3-12 by 25% over FY 2012. Increased in-school advising time for GT secondary students by 20% over FY 2012. Purchased and piloted new non-verbal abilities tests, blanket cognitive abilities tests, and career development programs in nine PLA schools. Created and piloted alternative GT screening and identification protocol for pre-school and ELL students. Drafted district protocols for single subject and full-grade acceleration.

FY 2014 Goals • • • • Comprehensively implement all piloted programs and assessments outlined above. Seek out and fund new GT programming partnerships with Tech Journeys, Culture-All, Science Center of Iowa, Historical Society, Metro-Arts, Des Moines Art Center, and other groups/agencies. Continue to fund and serve Prep Academy, Central Academy, and all other student programming involving GT-identified students at current or increased levels in accordance with Iowa Code. Pilot new Prep Academy and Central Academy follow-up programming and services at home middle and high schools for GT-identified students no longer enrolled in classes at Central Campus.

2013-2014 ADOPTED BUDGET 212

Continue to promote and fund departmental maintenance of GT professional development opportunities at current or increased levels.

Gifted & Talented | Debra Mishak 1912 Grand Avenue, Des Moines, IA 50312 P: 515-242-7930 | F: 515-242-8278 | E: debra.mishak@dmps.k12.ia.us

Library Services
The DMPS library system is the largest in Iowa. The main goal of the Library Services department is to support the district curriculum and the Common Core State Standards, with a particular focus on teaching and reinforcing information literacy skills (teaching students how to find, evaluate, and use all types of resources) as they pertain to the various grade level and course requirements in the various curriculum areas of the Core. The department supports all district libraries with ongoing professional development and collection management to enhance the information literacy curriculum and promote increased student achievement. The department also inventories 57 library collections, maintains the collections by weeding out worn and outdated materials, and constantly adds new titles in both digital (eBook) and print formats. Library Services provides web-based software with 24/7 access to building, district, and online resources, including a District eBook Library collection available to all DMPS faculty, students, and staff. The department also manages the district’s archives and maintains COLLAGE, which provides DMPS faculty, staff, and schoolrelated groups opportunities to design and create original visual and presentation materials to enhance district curricula. Accomplishments • • • The department purchased printed books for each of the 57 building collections and added eBook titles to the district’s electronic book shelf. Final inventories of previously non-inventoried collections were completed so in-depth collection analysis (determining strengths and weaknesses of each collection, which books to weed, and subject areas to add new titles to) can take place. To comply with Iowa Code, lists of reviewed materials for all three building levels were created for non-licensed department members to use in generating a list of new titles to order.

2013-2014 ADOPTED BUDGET 213

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Basic library supplies were purchased for each school. Monthly reports were compiled to measure services provided throughout the school year.

FY 2014 Goals • • • • Increase the rate of per-student spending on printed and digital library materials from $2.00 to the Des Moines metro area average of $8.50. Increase the addition of new materials to each library throughout the district to better serve students and teachers as they work toward meeting and exceeding Common Core State Standards in all curriculum areas. Continue to add more eBook titles to the district’s eBook Shelf for 24/7/365 access. Maintain funding of specialty online databases, specifically the LexisNexis High School Debate product, and potentially add more specialty database subscriptions.

Library & Information Services | Dale Vande Haar 1915 Prospect Road, Room 222, Des Moines 50310 P: 515-242-7882 | F: 515-242-7359 | E: dale.vandehaar@dmschools.org

2013-2014 ADOPTED BUDGET 214

STUDENT & FAMILY SERVICES
Des Moines Public Schools is committed to providing students of all abilities with access to quality education. The Student & Family Services department provides a range of services for students with diverse learning, social/emotional/behavioral, and health needs from birth to age 21. The department provides a comprehensive Child Find system to ensure that all children (birth to age 21) who are in need of early intervention, Section 504 accommodations, or special education supports and services are located, identified, and offered services. Special education teachers, Early ACCESS teachers, school psychologists, school social workers, special education consultants, speech and language pathologists, occupational therapists, and physical therapists are provided through Student & Family Services to meet the unique and individual needs of our students. The Early ACCESS staff is on duty year-round to meet the needs of infants and toddlers. Instructional support services are provided in every comprehensive school in the district as well as in other settings determined to be appropriate to meet the individual needs of a student, including hospitals, special schools, and locations in the community. Over 6,000 students (including infants and toddlers) were provided individualized services by the department during the 2012-13 school year. In addition to individualized services provided to identified students, the following services are also offered: • Nursing Services • A fully licensed nurse is on site in every building at least part-time every day. • Health assessments, and the treatment of chronic and acute illnesses and injuries, are provided daily. School-wide Positive Behavior Intervention and Supports • 28 schools are currently receiving services—training and coaching—in this system. • Four additional schools have requested these supports and coaching for the 2013-14 school year. Crisis Prevention and Intervention Training • Over 50 sessions were provided in the 2012-13 school year. • In some cases, these sessions have been provided for the total school staff. Social Work and Psychological Services • 37 licensed social workers and 15 school psychologists are provided to assist students and families with barriers to learning. • Support is provided one-on-one, in small groups, and to total classrooms.

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2013-2014 ADOPTED BUDGET 215

Attendance Intervention Through Truancy Court Involvement • 388 Level 1 Truancy Court referrals were made. • Improvement in attendance following the intervention: • 87% of elementary referrals improved. • 68% of middle school referrals improved. • 63% of high school referrals improved.

Accomplishments • Reduction in suspensions – The number of students with disabilities who were suspended more than 10 days was reduced by 50% through the implementation of a systematic approach to data monitoring. The department was more proactive in addressing student behavior and implement behavior plans that improved student behavior with closer monitoring and frequent problem solving with school administration. Increase in transition services – Transition services for students with disabilities from the ages of 18-21 were increased in part due to the expansion of a partnership with Mercy Hospital. Students were provided specific job training and mentoring by hospital staff with the goal of employment at the hospital. Thirty-nine students aged 18-21 were enrolled and received vocational training in the 2012-13 school year. Sixty-two students are enrolled for the fall of 2013. Development of literacy instruction framework – A framework for providing literacy instruction to students with disabilities was developed for the elementary level in collaboration with the Curriculum department and will be fully implemented during the 2013-14 school year. The framework is a systemic approach to core instruction that explicitly includes students with disabilities. Special education support teachers have been actively involved in this process and a plan has been developed to provide support for full implementation. The middle school framework is being drafted at this time. Increase in Medicaid reimbursement – Further systemization of the Medicaid process took place during the 2012-13 school year, resulting in an anticipated increase of $500,000 in reimbursement for behavioral services. Reorganization of the department – The department was reorganized to more closely align with district structures on the whole. One consequence is a move from feeder pattern zones to levels of service. Support staff will be divided into two elementary zones and one secondary zone. A fourth area of service will include systems development and support. This structure will allow for greater collaboration and tighter alignment with overall systems.

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2013-2014 ADOPTED BUDGET 216

FY 2014 Goals • • • • • Improve literacy achievement of students with disabilities. Further reduce the number of students with disabilities suspended for 10 or more days by reducing the number of suspendable behaviors. Increase the LRE percentages at each level. Develop and implement a Professional Learning Community structure to meet the needs of special education teachers during the eight early release days designated as “district days.” Implement a “team contact” approach to the provision of support services in schools with one member of the multidisciplinary team being the primary contact for the school. This will require cross-training of team members. The goal of this approach is to provide more immediate service. Develop a system for seeking reimbursement for health services through Medicaid with a firstyear reimbursement goal of $1 million.

Executive Director – Student & Family Services | Shelly Bosovich 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7714 | F: 515-242-8286 | E: shelly.bosovich@dmschools.org

2013-2014 ADOPTED BUDGET 217

HUMAN RESOURCES
The Human Resources department is responsible for the development and implementation of Board policies; implementation of union contract requirements; and the recruitment, selection, and assignment employees to schools and departments. Human Resources also administers job descriptions, personnel records, leave policies, disciplinary procedures, and applicable state and federal employment statutory requirements. Accomplishments • • • • Reorganized the department according to function with a focus on improving operational and managerial effectiveness and efficiency. Implemented the first DMPS Career Fair. Over 1,400 people applied for 200 teaching and 100 support positions. As a result, nearly 100 teachers were hired for the 2013-14 school year. Implemented a Transfer Fair for current employees. Implemented new hiring software (AppliTrack) to improve the application and hiring process.

FY 2014 Goals • • • • • • Hire a Chief of Human Resources. Hire a dedicated EEO Diversity Specialist. Return Risk Management/Benefits/Wellness to HR. Recruit, hire, and train the best people possible to fill a variety of roles, including teachers, administrators, support staff, bus drivers, and more to meet the needs of students. Hold Career and Transfer employment fairs. Increase emphasis on employee relations/retention: • • • • Increase minority recruitment efforts Create electronic personnel files Create electronic hiring paperwork Create an exit survey for employees leaving the district.

2013-2014 ADOPTED BUDGET 218

FY 2013:
Interim Executive Director of Human Resources | Dan Cohran 901 Walnut, Des Moines, IA 50309 P: 515-242-7736 | F: 515-242-8251

FY 2014:
Chief Human Resources Officer | Anne Sullivan 901 Walnut, Des Moines, IA 50309 P: 515-242-7736 | F: 515-242-8251 | E: Anne.Sullivan@dmschools.org

2013-2014 ADOPTED BUDGET 219

BUSINESS & FINANCE
The Business & Finance Department develops and administers a multi-million dollar budget, which is the largest school district budget in Iowa and the second largest local government budget in the state. The department has been nationally recognized for excellence in financial management by the Association of School Business Officials and by the Government Finance Officers Association as a leader in its accounting and reporting of public finances. In addition to managing the district’s budget, the Business & Finance Department also coordinates the development of the budget and recommendations to the Board of Directors. An important component in that process is public input, including both Citizens’ and Employees’ Budget Advisory Committees that share ideas about how the district can best use public funds. Beyond the district’s budget, Business & Finance also oversees other programs, including Metro Kids, Community Education, and the grant writing program.
Chief Financial Officer | Thomas Harper 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7745 | F: 515-242-8295 | E: thomas.harper@dmschools.org

Financial Accounting
The mission of Business & Finance is to provide analysis, insight, internal control, objectivity, and transparency to multiple constituents pertaining to district-related financial resources. Business & Finance made great strides in FY 2013 to provide greater insight and analysis while strengthening the internal control environment by implementing more effective and efficient solutions for all users. Accomplishments • • Received national recognition for excellence in financial management and reporting for the sixth consecutive year. Continued to strengthen the district’s solvency ratio and other key financial metrics.

2013-2014 ADOPTED BUDGET 220

Provided extensive cost analysis and insight for three difficult, but key, district decisions: • Closing a middle school • Privatizing lawn and landscape care • Utilizing Des Moines Area Regional Transit for student transportation. Continued to engage the Citizens’ Budget Advisory Committee and the Employees’ Budget Advisory Committee in the budget development process. • Successfully completed the transfer of responsibilities for the Des Moines Teacher’s Retirement System (DMTRS) from an outside administrator to district management. • Made several systematic improvements to improve efficiency and effectiveness while reducing manual touch-points: • Initial roll-out of the Time and Attendance solution district-wide • Expansion of the use of the district’s Enterprise Resource Planning (ERP) platform (IFAS) • Improved internal reporting for district users • More robust cost analysis to district users to better understand the Return on Investment. Improved the district’s control environment through: • Further centralization of the procurement process • Incorporation of E-commerce and Credit/Debit Card solutions to reduce cash transactions • Expansion of the Purchase Card (P-card) program • Transition of the Fixed Asset module from an outside software solution to the ERP solution.

FY 2014 Goals • • • • Continue to be nationally recognized for excellence in financial management and reporting. Continue to build upon the strength of the district’s key financial metrics. Fully implement the Time and Attendance solution district-wide. Implement greater electronic functionally of the district’s ERP system by: • Implementing a Position Control web form (including implementation of Position Control), an Employee Reimbursement Request web form (e.g. mileage and out of pocket) with reimbursement through payroll for an expedited process, and a Budget Transfer web form • Implementing a Punch-out module and P-card interface to improve the purchasing process

2013-2014 ADOPTED BUDGET 221

• • • • • •

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• Enhancing the internal management financial reporting packet • Utilizing electronic journal entries • Regularly archiving and purging the ERP. Receive national recognition for the district’s budget process, including financial literature. Provide further introduction and execution of cost analysis and return on investment components to district decision making. Provide ongoing training on the impact of the control environment throughout the district: • Hold regularly scheduled workshops to answer any questions or concerns • Continually work to improve the user experience/customer service. Fully implement a district-wide E-commerce solution to further reduce cash transactions. Perform a district-wide building, contents, technology, and textbook inventory and incorporate the results into the district’s ERP. Continue to provide support and guidance for district leadership to ensure projects are closely aligned to improve efficiency and effectiveness, reduce duplication, and enhance the control environment: • Assist with implementation of various governance and oversight (e.g. technology, Citizens’ Budget Advisory Committee, Audit Committee, etc.) • Enhance the field trip request process • Assist with re-implementation of the district’s Student Information System (Infinite Campus) as needed. Update the district’s Business & Finance handbook. Improve the district’s reconciliation processes. Enhance the consistency of the district’s Key Performance Indicators. Convert the district’s ERP solution from Informix-based to SQL-based, and begin implementation of Vendor Online and Recruitment modules post-conversion. Create systematic interfaces between subsystems and the district’s ERP. Reduce paper usage throughout the district by striving for better user solutions, including: • Taking a lead role in driving the district to utilize electronic records as opposed to paper records • Managed Print vs. Print Shop vs. Local Printer usage. Transition Benefits/Risk Management back to the Human Resources umbrella.

Controller | Nick Lenhardt 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7718 | F: 515-242-8295 | E: nicholas.lenhardt@dmschools.org

2013-2014 ADOPTED BUDGET 222

Benefits/Risk Management
The Benefits/Risk Management department focuses on employee benefits, wellness, and insurance. Benefits/Risk Management coordinates the provision of comprehensive benefits and insurance on a district-wide level and strives to provide competitive benefits and customer service to employees during all stages of their careers. The department also administers the district wellness program, which has taken on a renewed energy and focus for the 2013-14 year. Benefits/Risk Management also manages the district’s property and casualty insurance plans and workers’ compensation.

Benefits/Risk Management Department Duties: Insurance Benefits Wellness • Health Insurance • Property Insurance • Biometric Screenings • Dental Insurance • Liability Insurance • Health Risk Assessments • Vision Insurance • Auto Insurance • Monthly Newsletter • Life Insurance • Workers’ Compensation • Wellness • Disability Insurance Programming • Unemployment • 403b Insurance • Wellness Committee • DMTRS • IPERS • Medical/ Dependent §125 • FMLA • Affordable Care Act • HBAC
Accomplishments • • • • • Decreased the number of workers’ compensation claims by 27% in FY 2011 and maintained the reduced level in FY 2012. Hired a Wellness Program Coordinator to implement and support the district wellness initiative. Completed an RFP process to evaluate the district’s property and casualty insurance products and broker services. Participated in a business process review to streamline procedures and identify best practices. Introduced biometric screenings and health risk assessments to staff. Approximately 700 staff participated.

2013-2014 ADOPTED BUDGET 223

Transitioned DMTRS to a new vendor that will provide increased technology and record keeping capabilities

FY 2014 Goals • • • • • • • • • Complete a dependent audit on the medical plan, which will focus on verifying eligibility of all members covered under the plan. Increase participation in wellness screenings to 50% of employees. Track and report health claims differences between wellness participants and non-participants. Reduce the number of time loss claims under workers’ compensation by instituting better return-to-work protocols. Document standard operating procedures for benefits. Assume administration of the Des Moines Teachers’ Retirement System (DMTRS). This will encompass education of members on portals and other online capabilities. Work in conjunction with district safety personnel to reduce number of auto/bus accidents by providing education and training opportunities. Work with current property and casualty broker to increase services, enabling more accurate analysis of claims and risk management strategies. Transition Benefits/Risk Management back to the Human Resources umbrella.

Benefits/Risk Management | Cathy McKay Address: 901 Walnut Street, Des Moines, IA 50309 P: 515-242-8131 | F: 515-242-7891 | E: catherine.mckay@dmschools.org

Community Education
The Community Education department serves as an outreach arm of the Des Moines Public Schools. The mission is to provide educational, cultural, and recreational opportunities responsive to the needs of the community and promote the concepts of lifelong learning and personal growth. A catalogue of classes is offered four times a year: fall, winter, spring, and summer. Hundreds of classes are offered annually on a wide range of topics such as: arts and crafts, computers, dance, exercise and fitness, family and personal development, finance and investment, food and nutrition, health and well-being, home and garden, journalism and writing, languages and cultures, music and theater arts, photography and video, special interest, sports and games, swimming, canoeing and sailing, and trade.

2013-2014 ADOPTED BUDGET 224

Community Education partners with numerous local organizations, businesses, and community resources to offer classes. A small selection of partners includes: Canoe Sport Outfitters, Corinthian Baptist Church, Des Moines Obedience Training Club, Des Moines Parks and Recreation, Iowa Architectural Foundation, Merle Hay Mall, Pleasant Hill City Library, Deaf Action Center, Living History Farms, Iowa State University Extension, and Aging Resources of Central Iowa. Accomplishments • • • • • • • • Upgraded the class offerings catalogue and produced the first full summer catalogue. Included a new section for the summer catalogue: summer youth classes. Rebranded the department with a new logo and marketing materials. Began development of a mobile presence for the department at www.wherescommed.org. Expanded the working relationship with Des Moines University to offer classes taught by DMU professionals in Physical Therapy and Nutrition. Produced a showcase of classes at Merle Hay Mall. Ten CPR/AED training classes were offered for district staff with 118 participants. Six schools offered an additional eight training classes for their own staffs. Offered after-school language clubs (Japanese and Spanish) at Downtown School. Offered middle summer school band camp with 165 student participants; 17 students received partial scholarships to attend.

FY 2014 Goals • • • Continue to provide high-quality educational, cultural, and recreational classes for citizens of the Des Moines community. Simplify the facility rental process for high schools by realigning responsibility from the high school Activity Directors to the Community Education Coordinator. Increase collaborations with the Curriculum department to enhance the summer catalogue. Provide information on district summer school offerings for students as well as classes for adults and youth.

2013-2014 ADOPTED BUDGET 225

FY 2013:
Community Education | Twyla Woods 1915 Prospect Road, Des Moines, IA 50310 P: 515-242-8521 | F: 515-242-8528 | E: twyla.woods@dmschools.org

FY 2014:
Community Education | Mike Zelenovich Address: 1915 Prospect Road, Des Moines, IA 50310 P: 515-242-8521 | F: 515-242-8528 | E: michael.zelenovich@dmschools.org

Metro Kids
Metro Kids, a fee-based child-care program for elementary students provided enrichment activities that encourage children to further their educational and social development by participating creative, technical, recreational, and interactive opportunities while attending before- and after-school programming. Metro Kids offers multiple options to meet families’ needs: before-school, after-school, before- and after-school, Wednesday early out, and before-school and Wednesday early out care at 29 elementary schools. Metro Kids also offers non-school day and summer full-day care at 10 regional sites throughout the city. Metro Kids utilizes the following curricula: Character Counts, CATCH (Fighting Childhood Obesity), National Afterschool Child Care Standards, and School Age Environmental Rating Scale. Accomplishments • • • • • Re-opened the Stowe Elementary program at the principal’s request. The program had previously been closed due to lack of participation and currently serves 35 children. Added additional regional sites to meet needs and demands of families. Summer 2013 will have programs in 10 buildings. Provided cell phones for every Metro Kids site at the request of families for easier direct communication with staff. Implemented an online payment system for families. Began introducing more technology opportunities for students in Metro Kids.

2013-2014 ADOPTED BUDGET 226

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Applied for and received a $10,000 grant from United Way that will provide 23 iPads to be divided among three target schools. A Literacy Coach provided by United Way will facilitate activities on iPads. Added a part-time office position, resulting in up-to-date DHS billings. Three Team Leaders attended a national conference. Team Leaders completed six hours of training on children’s mental health issues.

FY 2014 Goals • • • • Add technology equipment and opportunities at all sites. Train Team Leaders on implementing technology into Metro Kids program. Implement new district payroll system. Eliminate waiting lists at all sites.

Metro Kids | Jane Bishop 1301 2nd Avenue, Des Moines, IA 50314 P: 515-242-7951 | F: 515-242-7576 | E: jane.bishop@dmschools.org

Grants
Supplemental funding is a critical element of school finance, especially during times of austere budgets at the state level. Des Moines Public Schools maintains a staff of grant writers who identify a wide range of potential funding sources and ensure that the district competes effectively for those funds. Accomplishments • • • Secured grant funding from various federal resources, including STARTALK (NSA). Secured grant funding from various state resources, including 21st Century Community Schools (Iowa Department of Education). Secured grant funding from various local resources, including Community Betterment (Prairie Meadows).

2013-2014 ADOPTED BUDGET 227

FY 2014 Goals • • • Continue to research funding opportunities and write successful grant proposals. Continually work to improve customer service. Provide assistance to district programs as needed.

Grants | Lori Brenno/Casaundra Christensen 901 Walnut Street, Des Moines, IA 50309 P: 515-242-8215 (Lori) 515-242-7398 (Casaundra) | F: 515-242-7961 E: lori.brenno@dmschools.org ; casaundra.christensen@dmschools.org

Payroll
The Payroll department facilitates the timely disbursement of paychecks to the sixth largest employer in central Iowa and also gathers and maintains records of employee attendance and accrued leaves. Payroll emphasizes customer service, accountability, and accuracy in each of the functions associated with this office. Accomplishments • • • • • • • • • Successfully transitioned 60% of the district’s workforce from bi-weekly to semi-monthly pay cycle. Implemented a major SunGard upgrade to Business Plus 7.9. Established workshop web flow, eliminating the manual key entry of workshops. Transitioned staff leave balances, accruals, and usage from days to hours. Transitioned “academic year” staff to contracts. Created a Payroll Manual. Created a Payroll Training and Guide for new office managers/registrars/payroll users. Created a training and requisition process standardization for coaches and stipends. Implemented a Smart Find automation upgrade to pull budget codes, eliminating key entry.

2013-2014 ADOPTED BUDGET 228

FY 2014 Goals • • • • • • • Implement and integrate the Time and Attendance solution. Transition from six payrolls to four. Implement online W-2s, eliminating paper and postage. Implement enhancements to Employee Online to increase functionality, including W4 changes, direct deposit bank changes, and other self-service links. Add another direct deposit option for employees. Improve Smart Find functionality to calculate sub days to long-term rule application. Develop a Payroll Web page.

Payroll | Denise Roorda 901 Walnut Street, Des Moines, IA 50309 P: 515-242-7392 | F: 515-242-7749 | E: denise.roorda@dmschools.org

2013-2014 ADOPTED BUDGET 229

OPERATIONS
The Operations Department oversees the management and function of the infrastructure for Iowa’s largest provider of public education, which includes 70 district facilities and encompasses almost six million square feet of space. In addition, the Operations department directs efforts that have made Des Moines Public Schools a national leader in energy conservation and the only school district in the nation to be named by the EPA as an Energy Star Partner of the Year in each of the last two years. Fifty-three DMPS schools have been designated as Energy Star® schools.
Chief Operations Officer | Bill Good 1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-8321 | F: 515-265-8702 | E: harold.good@dmps.k12.ia.us

Construction Management
Since 2010, Des Moines Public Schools has overseen more than $115 million in improvements to the district’s schools through the Statewide Penny fund. These improvements have ranged from the renovation of historic structures to the construction of brand new facilities. This effort has made our schools better prepared for the 21st century with enhanced technology, improved efficiency, and more comfortable and safer learning environments. The following process is used to identify projects and needs for Students First (i.e. Statewide Penny) projects: • • Needs assessment conducted by district staff. Priorities established by the Facilities Advisory Committee, approved by the Board of Directors, and listed in the voter-approved Revenue Purpose Statement. All Students First projects are based on these priorities: • • • Safety and security Replacement of obsolete, inefficient, or worn-out equipment or systems Money-saving strategies

2013-2014 ADOPTED BUDGET 230

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Improvements to buildings which did not receive major improvements during the Schools First campaign funded by the local option sales tax which preceded the statewide penny Technology infrastructure upgrades Air conditioning classrooms Facilitate research-based improvements in student achievement Changing program needs.

District staff prepares project lists, based upon priorities and identified needs. Facility Advisory Committee approves project lists. School Board approves project lists.

Accomplishments • • • • • Completed work and final close out on Phase 1 projects from the second round of Statewide Penny bonding. Completed design and bidding on Phase 2 projects from the second round of Statewide Penny bonding. Began construction on Phase 2 projects from the second round of Statewide Penny bonding. Developed the list of projects for the third round of Statewide Penny bonding. Completed smaller projects through funding from Statewide Penny, PPEL, and miscellaneous grants.

FY 2014 Goals • • Complete work and final close out on Phase 2 projects from the second round of Statewide Penny bonding. Develop designs, conduct bidding, and begin construction for Phase 1 projects in the third round of Statewide Penny bonding.

Construction Management | Doug Ohde 1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-8338 | F: 515-265-8702 | E: douglas.ohde@dmschools.org

2013-2014 ADOPTED BUDGET 231

Director of Operations
The Director of Operations oversees five areas: Custodial, Preventive Maintenance, Print Shop, Purchasing, and Central Stores. These departments provide various support services for students, staff, and the community.
Custodial

A total of 236 custodial staff members—supervised by three specialists—provide cleaning, building maintenance, and safety support to school buildings and facilities throughout the district. The Custodial department is also responsible for the following contracts that service ongoing district needs: mowing and field maintenance, Integrated Pest Management, waste and recycling, cleaning and maintenance supplies, and equipment. Several environmentally “preferred” custodial products and supplies are used by staff to clean, sanitize, disinfect, stock, and perform floor care functions. Accomplishments • Reduction in staff and associated costs – Since 2009, an 11% reduction in staff has been accomplished through a revised staffing matrix that primarily focuses on the mechanical system of each building, type of building structure, square footage, custodial staffing levels, staffing history, and activity levels of schools and facilities. Square footage per custodian has gone up based on a reduction of staff; however, efficiencies have been gained by revising custodial cleaning runs; realigning staffing levels by building; improving equipment purchases; and standard training for floor care, floor maintenance, and overall cleaning at the building level. Lastly, because of contracted services for mowing and field maintenance, custodial staff can focus on the inside of buildings to provide the best service to students, staff, and the community. The reduction in staff contributed to a lower overall cost per square foot from $2.43 in FY 2009 to $2.33 in FY 2012. Increased efforts to reduce waste, reuse materials, and increase recycling – The department provides students and staff in each building with supplies and standard operating procedures to manage recycling activities. In recent years, there has been an increase in awareness, commitment, training, and support. In FY 2009, the district recycled only paper and boxes and averaged 11.33 tons of material per months. By FY 2012, the district had implemented single-steam recycling (including paper, glass, aluminum, and common recyclables), which contributed to a 191% increase in recycling. In FY 2013, the district lowered garbage tonnage

2013-2014 ADOPTED BUDGET 232

by an estimated 15% and avoided $16,000 in waste removal costs through continued and new efforts, including recycling milk cartons. As landfill costs rise and capacity diminishes, waste reduction improves the environment, ensures valuable resources are recycled, and decreases the district’s overall operating costs. FY 2014 Goals • • • Continue to find staffing efficiencies by implementing Phase III of the revised staffing matrix. Sixty percent has been accomplished through attrition the past two years. Continue to test equipment and cleaning/maintenance supplies and procedures to increase systemic efficiencies. Continue to promote recycling and waste reduction.

Custodial contacts: Tom Bullington, 1917 Dean Avenue, 50316 | P: 515-242-8514 | E: thomas.bullington@dmps.k12.ia.us Kyle Black, 1917 Dean Avenue, 50316 | P: 515-242-8515 | E: kyle.black@dmps.k12.ia.us Doug Smith, 1917 Dean Avenue, 50316 | P: 515-242-8516 | E: douglas.smith@dmps.k12.ia.us

Preventative Maintanence

The Preventive Maintenance department was established in FY 2000 to focus on the maintenance of HVAC equipment throughout the district. The department is responsible for bar coding new equipment for scheduled maintenance and performing scheduled maintenance throughout the year. Preventive maintenance is staffed by one supervisor and four specialists. Accomplishments • • • Implemented quarterly filter changes for all elementary and middle school HVAC systems. Began the process of installing automatic blow down equipment for skimmers to improve energy efficiencies and accurate readings for maintaining boilers. All new construction HVAC systems with filter chemical feed units were installed in a timely manner.

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FY 2014 Goals • • • • • Revise scheduled maintenance plan to incorporate duties for high school engineers and all building chiefs to gain efficiencies. Continue to install automatic blow-down equipment for skimmers. Begin process to install air intake screens to reduce debris and decrease isolated filter changes. Preventative Maintenance contact: Jim Leaf, 1917 Dean Avenue, 50316 | P: 515-242-7827 | E: jimmy.leaf@dmschools.org

Print Shop

Des Moines Public Schools maintains its own in-house printing operation. Print Shop provides a wide range of projects around the district in a professional, cost-effective, and timely fashion. Print Shop also provides personal services at a competitive rate. Available services include professional copying, four-color printing (business cards, envelopes, letterhead, brochures, calendars, etc.), posters, specialty items (door hangers, stickers, wedding invitations, graduation announcements, etc.), folding, inserting, collating, tabs, stitching, drilling, shrink wrapping, and bindery. Accomplishments • Web site Phase I: A Print Shop Web site was developed that included new curriculum forms.

FY 2014 Goals • • • • Web site Phase II: Add all stock forms for ordering print services through the IFAS system. Introduce automated billing through IFAS. Begin developing an interactive form, allowing customers to design and custom-make forms. Move Print Shop from Central Campus to the Operations Center at 1917 Dean Avenue.

Print Shop contact: Carrol Fetters, 1800 Grand Avenue, 50312 | P: 515-242-7870 | E: carroll.fetters@dmschools.org

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Purchasing

With more than 30,000 students, nearly 5,000 employees, and more than 60 buildings, Des Moines Public Schools is a major purchaser of supplies, materials, equipment, and services. In compliance with the state’s open records laws, the district posts all requests for products and services, as well as the outcomes of those requests. Accomplishments • • Improved bid management system where all RFPs, bids, and quotes are sent electronically from current and potential vendors to streamline reporting and database accuracy. Implemented the development and bidding of a standardized list of supplies purchased most frequently to secure the lowest pricing.

FY 2014 Goals • • • Assist with the planning and move of Print Shop to the Operations Center at Dean Avenue. Increase utilization of Print Shop by using the online store program, software upgrades, and improved service levels. Begin developing and implementing an interactive, online bidding system for vendors.

Purchasing contact: Mark Mattiussi, 1915 Prospect Road, 50310 | P: 515-242-7751| E: mark.mattiussi@dmschools.org

Central Stores

In order to make the most efficient use of taxpayer funding, the district employs a central warehousing system, where routinely-used items can be received in bulk and distributed throughout the district. Central Stores maintains inventories of a wide variety of items ranging from kitchen supplies to textbooks. Accomplishments • • Development and implementation of an online catalog that incorporated pictures for users to review, which contributed to a 10% increase in sales. Successful processing and distribution of one of the district’s largest textbook adoptions.

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FY 2014 Goals • • Process and distribute the Health Sciences textbook adoption by the scheduled deadline. Implement a pre-sort mail service to lower district postage rates and eliminate one daily post office trip.

Central Stores contact: Tom Sheehy, 1915 Prospect Road, 50310 | P: 515-242-7602| E: thomas.sheehy@dmschools.org

Director of Operations | Sheila Mason 1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7980 | F: 515-265-8702 | E: sheila.mason@dmschools.org

Facility Services
Facility Services is responsible for the maintenance, security, and safety of almost six million square feet of buildings at 69 locations throughout the district. This includes nearly 65 acres of roof area and 46 acres of parking lots. The district employs a staff of 43 maintenance workers who perform specialized tasks such as carpentry, plumbing, electrical, painting, and general labor to perform scheduled and emergency work in all schools. Facility Services staff also monitors compliance standards in the areas of indoor air quality, the Americans with Disabilities Act, environmental issues, and the district safety program. An 11-person security staff is responsible for monitoring all systems within the schools, including fire alarms, security/intrusion alarms, card access, and building automation systems through the central dispatch location. The security staff also provides night and weekend patrols of school buildings and grounds. The lead security staff member also acts as a liaison with the Des Moines Police Department and the School Resource Officers (SROs).

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Accomplishments • • • • • • • 34% decrease in total utility costs (gas, water, and electric) from FY 2008 to FY 2012. 34% decrease in kBtu usage from FY 2008 to FY 2012. 37% decrease in energy costs per square foot from FY 2008 to FY 2012. 53 schools were ENERGY STAR rated in FY 2013, compared to zero in FY 2008. 28% decrease in DMPS crafts staffing levels from FY 2008 to FY 2012. 29% decrease in the district average number of days to complete a work order from FY 2010 to FY 2012. 51% decrease in the total modular square footage in the district from FY 2008 to FY 2013.

FY 2014 Goals • Continue to enhance the district’s energy conservation program: • • • • • • • • • Reduce energy consumption by 15%. Achieve Energy Star Sustained Excellence award in 2014. Develop a training program for building operators on the sequence of operations of district mechanical systems.

Develop a preventative maintenance program for equipment to be performed by Facility Services. Enhance the use of Schooldude and move toward a paperless work order system by enhancing the technology of facility maintenance staff. Improve building security by enhancing facility security inspections and updating CCTV systems. Reduce the number of false fire alarm drops throughout the district. Improve district environmental and safety programs by maintaining good indoor air quality in district facilities. Expand departmental KPI’s.

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FY 2013:
Facility Services | Dave Silver 1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7706 | F: 515-265-8998 | E: david.silver@dmschools.org

FY 2014:
Facility Services | Jamie Wilkerson 1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7706 | F: 515-265-8998 | E: james.wilkerson@dmschools.org

Food & Nutrition
Throughout the school year, almost 400 Food & Nutrition employees work to make sure that nutritious and safe food is provided to the students and staff of Des Moines Public Schools. All children attending DMPS schools may purchase meals meeting federal nutrition standards through the National School Lunch and Breakfast Program. Families with incomes at or below 185% of the poverty level are eligible for free or reducedprice meals. In FY 2012, 66.8% of DMPS students were enrolled in the Free/Reduced Price Lunch program. Each school day, over 20,000 lunches, 9,000 breakfasts, and 1,300 snacks are served at 58 schools throughout the district. Twenty elementary schools participate in the Fresh Fruit and Vegetable Program, which provides a daily fruit or vegetable snack. Summer meals are provided at no cost at over 25 locations during June, July, and August. Additionally, nutrition educators provide lessons and tastings in K-3 classrooms at 28 elementary schools. Accomplishments • • • Breakfast in the Classroom was implemented in 12 elementary and three middle schools. Through this program, a breakfast is provided to students at no cost as part of the school day. The program has resulted in approximately 3,000 additional students eating school breakfast every day. Goodrell Middle School received Healthier US School Challenge Gold designation in recognition of their overall approach to fitness and healthy eating. Enhanced nutritional requirements of the Healthy Hunger Free Kids Act were implemented at lunchtime. Requirements for validation were successfully completed and additional funding of six cents per lunch was received effective October 1, 2012.
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FY 2014 Goals • • Review and revise district wellness policy. Implement Breakfast Meal Pattern requirements mandated by the Healthy Hunger Free Kids Act.

Food & Nutrition | Sandy Huisman 1225 2nd Avenue, Des Moines, IA 50310 P: 515-242-7636 | F: 515-242-8118 | E: sandy.huisman@dmschools.org

Technology
The Technology department provides service and support to more than 60 buildings, including 39 elementary schools, 10 middle schools, five comprehensive high schools, Central Campus, multiple alternative sites, and district administrative offices. The department strives to prepare students and staff to be 21st century learners by providing a reliable and responsive network with enhanced technology and maximum efficiency. The department provides support for computers and tablets, servers (both physical and virtual), network and local printers, various audio/visual equipment, and specialized peripherals. In addition, the department provides software support for all district-approved applications and is responsible for both data and voice networks. Accomplishments • Automated creation of network accounts – Completed an extensive project to automate the creation of all network accounts. For the first time, the district included all students. As students and employees are added to the system in Business Plus or Infinite Campus, they are automatically provided a secure network account, an Infinite Campus account, an email address, and security credentials. This will allow students and staff better access to all available network resources that are safe, fast, and reliable. Software deployment solution – Implemented a new software deployment solution called Systems Center Configuration Manager, which provides staff with the correct rights and the ability to add software or completely reimagine a machine without departmental assistance,

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thereby reducing the department’s most frequent support call requests. The new solution will free the district’s Customer Service Desk to assist with other issues and will help the department become more proactive with support calls. Network upgrade – Completed upgrading the network backbone to 10GB, which will allow the district to increase bandwidth on demand and offer a faster, more reliable network.

FY 2014 Goals • • • • Complete infrastructure and wireless capacity upgrade. By saturating the buildings with the latest wireless technologies, up to 30 wireless devices per classroom will be supported. This will enable the district to pursue future 1:1 or BYOD (Bring Your Own Device) initiatives. Upgrade the district phone system. Add web conferencing functionality. Implement managed print services.

Information Technology | Dan Warren 1915 Prospect Road, Des Moines, IA 50310 P: 515-242-8192 | F: 515-242-7377 | E: dan.warren@dmschools.org

Transportation
Des Moines Public Schools is home to one of the state’s largest and busiest transportation programs. The Transportation department employs approximately 195 people (including bus drivers, Special Education bus associates, mechanics, dispatchers, and route specialists) to drive 100 daily routes and maintain the school district’s 136 busses. The department safely delivers 10,000 students to and from school daily and provides more than 2,400 activity trips annually. Accomplishments • GPS/AVL project – Initiated a first-in-the-nation digital radio school bus GPS/AVL system project. The system was fully integrated into the district’s Edulog routing software, providing “planned versus actual” bus movements without recurring monthly data transmission fees.

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• •

Staff training – Invested in training for staff, including new and improved driver and associate training materials, specialty training for mechanics for new bus technologies, and training for route specialists on new software modules. Quality management principles – Improved, streamlined, and documented processes within every area in the department utilizing the principles of ISO 9001 quality management.

FY 2014 Goals • • • Recruit, hire, and train the best people possible to be bus drivers and bus associates to meet the needs of students. Measure, monitor, and reduce bus engine idling to reduce waste and reduce diesel fuel costs. Complete the implementation phase of the GPS/AVL project and realize the benefits of improved route efficiency, better communication with shareholders, and reduced costs.

Transportation | Todd Liston 1915 Prospect Road, Des Moines, IA 50310 P: 515-242-7887 | F: 515-242-7786 | E: todd.liston@dmschools.org

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SECTION 6
Appendix

6
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Certified Budget

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Citizens’ Budget Advisory Committee

Citizens’ Budget Advisory Committee Recommendations to the Des Moines School Board February 19, 2013

In recent years, Des Moines Public Schools has faced significant budget shortfalls. This year it appears that the economy has changed for the better, and instead, we are forecasting a surplus of funds over last year’s funding levels. Our mission is to provide a recommendation to the Des Moines School board as representatives of our diverse community, knowing that our first priority is a quality education for the children of Des Moines. Given these circumstances we recommend the following: Focus on K-3 education It is our understanding that early learning opportunities significantly increase the chances for children to complete middle school and to receive their high school diploma. We would ask the school board to instruct the district to invest in those K-3 strategies that provide the most meaningful return in a child’s early learning development. Build sustainable staff back into our schools The district has lost more than 150 teaching positions due to budget shortfalls in the last 3 years, including counselors, math and reading remediation teachers, and art, music, and PE teachers. Good teachers are the most significant contributor to children’s learning. Current staffing levels are inadequate to provide the quantity and quality of teaching our children need. Technology Improvements Des Moines Public Schools has not invested in basic technology platforms and systems in past years, focusing, as it should, on education. However, this lack of technology is hindering the District’s ability to operate smoothly; affecting its ability to educate. Standard systems like Conference Calling, Remote Visual Meeting Platforms, Accounting systems, and Time Tracking need to be adapted and updated to improve operational efficiencies, as well as continued investment in advanced technologies that support teachers in assessing and tailoring their teaching to the needs of their students. Communication Des Moines Public Schools provides advanced academic offerings, exceptional community services, and a wide choice of learning environments from which to choose. Greater attention needs to be brought to

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those services and programs that make Des Moines an excellent environment for children and students of all ages to excel and prosper. We should strive to provide greater awareness of our competitive strengths and encourage the community at large to celebrate in our accomplishments. English Language Learners Des Moines has become the home of an incredibly diverse population. Over 5,000 students walk the hallways of our Des Moines schools without basic written and oral communication skills. And, by default, the DMPS inherits the challenge of bridging the gap for this new group of immigrants. It is imperative that the DMPS Board establish metrics, and leverage resources, in order to ensure that this new group of American citizens graduates with the ability to be successful in life. Observations The committee received an update on a variety of operational efficiency measures that have been implemented by the District. These measures have resulted in millions of dollars of savings, which in turn have been redirected to priority areas. The committee commends the work that has been done, and urges the District to not let up on these efforts even as it appears its financial condition has improved. Needs in the district still far exceed sustainable resources, meaning it is as important as ever to aggressively pursue opportunities for savings and re-allocation. The committee engaged in considerable discussion around the question of long-term financial and strategic goals and the presence of what appear to be growing fund balances over the near term. The committee came to understand that balances may fluctuate, but in order to assure a stable, predictable operating environment, the key is to look ahead and keep ongoing spending within ongoing revenue. The committee therefore agrees with the spending targets the district has established for 0% and 2% allowable growth scenarios and would recommend that the board implement a strategic plan to achieve what they feel is critical to the future of the district. Respectfully submitted for your consideration, The Citizens Budget Advisory Committee Ed Linebach   Joyce Bruce Mark Cooper Rose Green Joe Henry Todd Jacobus Jay Radcliffe Shane P. Schulte Michelle Smith Gretchen Tegeler Marc Wallace Robert ‘Skeet’ Wootten Melissa Cano Zelaya

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Employees’ Budget Advisory Committee

Employees’ Budget Advisory Committee Recommendations to the Des Moines School Board March 4, 2013

The mission of the Employee’s Budget Advisory Committee is “to provide the Superintendent with suggested long and short term budget parameters, priorities and constraints, and to assist the Superintendent in communicating this information to the Board and the DMPS community.” The goals of the group were to: • • Provide a communication link between the district and the community on budget issues Examine and identify priorities relative to the FY 2014 budget: • Revenue enhancements • Expenditure reductions • Educational programming Provide suggestions on future budgetary issues

Our task this year provides the group an opportunity to focus on ways to enhance, expand and/or improve upon and sustain existing programs, staff, etc. due to an improved economy and projected surplus. Our team reviewed last year’s ideas, discussed current issues and projected trends for the future to assist us in making our final points of emphasis. The EBAC team would like to recommend the following: Develop a comprehensive health and wellness program for all staff We recommend that DMPS develops a health and wellness program for all staff. Our recommendation would be to hire a highly qualified wellness coordinator who can work with staff and administration to fully develop a wellness program. One of the main outcomes of the program will be to lower health care costs. This will happen through educational programs, wellness programs, etc. initiated via the wellness coordinator. The lower costs will result in a happier, healthier and more productive staff. Staff will model healthy behavior for students and a happier employee makes for happier customers, our students, parents and the community. This cost savings can then be used to hire more staff when and where needed. According to a press release from The Chicago Public Schools, February 21, 2012: “Wellness programs implemented across the country have not only led to healthier employees, but have also found significant financial savings. The American Journal of Health Promotion reviewed published studies of dozens of

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workplace wellness programs and concluded that on average, every $1 investment in wellness resulted in $3.50 in savings from lower health care costs and lower absenteeism. A second study by the same group found average reductions of 27 percent in absenteeism from illness, 26 percent in health care costs and 32 percent in workers compensation and disability claims.” If we design and implement an effective and innovative program that reflects these cost savings and results, they would have a positive and dramatic impact on our schools, students and community. Analyze and enhance current infrastructures within Purchasing/Central Stores and Technology Our second recommendation is review the current processes and systems used with in the Purchasing/ Central Stores department and technology within all of DMPS. We feel that if these systems were updated it would result in cost savings, increased efficiency, higher student achievement, as well as providing another avenue to make DMPS a “greener” community. For instance, our current online catalogs have assisted in streamlining the ordering process for all staff that purchase items for their departments and/or classrooms, but improvements and enhancements can still be made to these areas that will provide even more time and cost savings. The technology department has over 17,000 computers, laptops and iPads in our schools, along with printers and other devices that must be maintained and managed. According to the district website “The Technology Department strives to better prepare our students and staff to be 21st century learners by providing a reliable and responsive network with enhanced technology and improved efficiency.” Unfortunately due to such a rapid increase in products, changes in technology, DMPS has not been able to keep up with these technological advances. The classroom teacher has many of the products and tools needed to prepare our students for the a21st century but the district currently cannot provide the means to do so in an effective manner. With increased improvements in this area we will be able to provide our students with such educational and career focused opportunities to better prepare them for the world in front of them. These recommendations are presented to you by the following members of the Employee Budget Advisory Committee 2013: Susan Krantman (chairperson) Cynthia Bernhardt Kent Davis Patricia Gronewold Bob Heitman Carrie Kent Dean O’Toole Andrew Rasmussen Ashley Schott Matthew Smith Virginia Smith Maureen Taylor Craig VanderZyl

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Glossary

ACADEMIC SUPPORT LAB (ASL) – A non-traditional classroom environment designed to support students who need alternative programming for credit recovery and/or academic intervention. ASL teachers collaborate with student support staff to determine if additional support services are necessary for students to be successful. ALLOWABLE GROWTH – Increase in the amount of spending authority based on an increase in the cost per pupil, as calculated by the State. AREA EDUCATION AGENCY (AEA) – A service bureau that provides a variety of programs, services, and other resources including special education to local education agencies located in a certain geographical area. AREA EDUCATION AGENCY (AEA) SUPPORT – State funding for AEAs that passes through local a school district’s budget. AT-RISK FUNDING – Funds available to school districts that have elementary schools that demonstrate the greatest need for programs for at-risk students with preference given to innovative programs for the early elementary school years. BOARD OF DIRECTORS (BOARD) – The elected or appointed body that has been created according to state law and is vested with responsibilities for the educational mission of the District. BOND – A written promise to pay a specific sum of money — called the face value — at a fixed time in the future — called the maturity date — and carrying interest at a fixed rate, usually payable periodically. BUDGET – A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. BUDGET GUARANTEE – The minimum amount of budget authority given to the District by the State, regardless of enrollment declines and changes to the State-calculated cost per pupil. The guarantee is a calculation based on the previous year’s budget wherein the new budget cannot be less than 101% of the previous year’s budget authority.

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BUILDING ADMINISTRATION – Activities concerned with overall administrative responsibility for a school. BUSINESS AND CENTRAL ADMINISTRATION – Activities concerned with paying, transporting, exchanging, and maintaining goods and services for the District. Included are fiscal, human resources, and internal services necessary for operating the District. Also included are activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services. CITIZEN’S BUDGET ADVISORY COMMITTEE (CBAC) – A group of community citizens tasked to provide recommendations to the Superintendent and Board for revenue enhancements and expenditure reductions in balancing the budget. Committee members are not to be former or current District employees or Board members. COMMUNITY EDUCATION – Activities that develop knowledge and skills that meet the immediate and long-range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities. Programs include activities to foster the development of fundamental tools of learning, prepare students for a post-secondary career, prepare students for postsecondary education programs, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciation for special interests, or to enrich the aesthetic qualities of life. 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. DEBT SERVICE FUND – A fund established to account for the accumulation of resources used to pay long-term debt, including principal and interest. DISTRICT COST PER PUPIL – A calculated amount of dollars set by the State Foundation Aid Formula that represents the maximum amount of expenditures per student available to the District. EARLY INDICATOR SYSTEM (EIS) – A system used to identify students who may be at risk of dropping out of school or who may need social or emotion interventions to improve academic performance.

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EMPLOYEE’S BUDGET ADVISORY COMMITTEE (EBAC) – A group comprised of delegates from the district’s various employee groups and collective bargaining stakeholders tasked to provide recommendations to the Superintendent and Board for revenue enhancements and expenditure reductions in balancing the budget. END STATEMENTS – Board defined deliverables addressing specific desired outcomes outlined by educational and executive goals. ENGLISH LANGUAGE LEARNERS (ELL) – Educational programming to assist students whose language background is in a language other than English in transitioning to the English language. EXPENDITURES – Obligations incurred for services rendered and/or goods received that result in decreases in net financial resources. FIDUCIARY FUNDS – Funds held in a custodial capacity such as Trust Funds. FISCAL YEAR – An accounting period equal to twelve months. For the District, the fiscal year begins July 1 and ends June 30. FULL-TIME EQUIVALENT POSITION (FTE) – A measuring unit equal to one full-time position; not necessarily one person (e.g. two half-time positions equal one FTE). FUND – A self-balancing set of accounts. The accounts of a fund constitute a complete entity, and all of the financial transactions for the particular fund are recorded in them. FUND BALANCE – A balance, which is equal to the excess of a fund’s assets over its liabilities and reserves. A fund balance may be either negative or positive depending on the current activities of the fund. GENERAL ADMINISTRATION – Activities concerned with establishing and administering policy for operating the District. GENERAL FUND – The chief operating fund of the District, which accounts for all financial resources of the District except for those required to be accounted for in a different fund.

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INSTRUCTION – Teaching activities dealing with direct interaction between teachers and students provided for in or outside of the classroom or any other approved medium, such as a computer. INSTRUCTIONAL STAFF SUPPORT – Activities associated with assisting instructional staff with the content and process of providing learning experiences for students and staff. INSTRUCTIONAL SUPPORT LEVY – A levy placed on property values that provides additional funding for district instructional programs including elementary counseling; class-size reduction; and reading, writing, and math recovery. INTERNAL SERVICE FUNDS – Funds that account for the financing of goods or services provided by one department to other departments on a cost reimbursement basis. INVESTMENT INCOME – Revenue earned on the investment of idle school district funds. Investments are statutorily limited to money markets and government backed securities. LEVY – (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by a governmental unit. NON-INSTRUCTIONAL EXPENDITURES – Activities concerned with providing non- instructional services — such as food services — to students, staff, or the community. OPERATIONS – Activities concerned with keeping the physical plant clean and ready for daily use. Activities include operating heating, cooling, lighting, and ventilating systems; repairing and replacing facilities and equipment; and the costs of building rental and property insurance. OTHER FINANCING SOURCES – Other financing sources encompasse all other revenues received from the local level such as refund of prior year expenditures, transfers, etc. PERSISTENLY LOW ACHIEVING SCHOOL (PLAS) – The lowest achieving 5% schools in the state, based on low overall student achievement. PLANT OPERATION AND MAINTENANCE – Activities concerned with keeping the physical plant open, comfortable, and safe for use; keeping the grounds, buildings, and equipment in effective working condition and state of repair; and maintaining safety in buildings, on the grounds, and in the vicinity of schools.

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PROPERTY RICH/POOR – A term used to describe the property tax base of a school district based on taxable valuation per student in that district. The higher the valuation per student the more “property rich” the district is, as it can generate more tax dollars than a “property poor” district given the same tax rate. PROPERTY TAXES – The second largest source of revenue for the District. Property taxes are based on the taxable valuation of all taxable property within the school district. They are certified (independently) by the District, levied by the County Board of Supervisors, and collected and remitted by the County Treasurer. REGULAR PROGRAM BUDGET– The District cost per pupil times the certified enrollment. SOLVENCY RATIO – Calculated ratio equal to the Unreserved/Undesignated fund balance divided by total revenues. SPECIAL EDUCATION – Education primarily for students with special needs. The programs include pre-kindergarten, kindergarten, elementary, and secondary services for the mentally challenged, physically challenged, emotionally disturbed, and students with learning disabilities. SPECIAL PROGRAMS – Activities primarily for students with special needs. Special Programs include pre-kindergarten, kindergarten, elementary, and secondary services for talented and gifted, the mentally and physically handicapped, emotionally disturbed, at-risk, students with learning disabilities, limited English speaking students, and special programs for other types of students. SPENDING AUTHORITY – The maximum amount of spending allowed under law based on the combination of District cost per pupil, miscellaneous income, and unspent authority from the previous fiscal year. STATE (FOUNDATION) AID – Funding provided by the State as part of the state foundation aid formula. STUDENT SUPPORT SERVICES – Activities designed to assess and improve the well- being of students and to supplement the teaching process. STUDENT TRANSPORTATION – Activities concerned with conveying students to and from school, as provided by State and Federal law. This includes trips between home and school and trips to school activities.

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SUPPLEMENTAL WEIGHTING – This additional weighting is designed to encourage a particular type of activity by school districts. Supplemental weighting is currently available for shared classes, at-risk students, and for non-English speaking students. TAXES – Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit, such as schools. UNSPENT SPENDING AUTHORITY – The remaining amount of spending authority at the end of a fiscal year that is carried over into the following fiscal year to determine that year’s maximum amount of spending authority.

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