Budget at a Glance

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Budget at a Glance

• Presented by
• Chris Whelton and
• John Reiniche

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Fostering Education through Finances
Orland School District 135
Budget at a Glance
2007-2008
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Table of Contents A Letter from the
Superintendent and Board President 2 Board of
Education 3 The Districts Demographics 4 Budget
Highlights 5 Revenues by Source and Property
Taxes 6 Consumer Price Index and Property Tax
Refunds 7 General State Aid and Interest
Income 8 State Funding 9 Enrollment 10 Expendit
ures by Fund and Object 11 Instruction Takes Top
Priority 12-13 District Points of
Pride 14 Education Initiatives 15 Achievement
Data 16 Contact Information 17
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www.orland135.org
Dear School Community Member,
Orland School District 135 is proud to be part of
a community that values education, its children,
and its future. As leaders of District 135, we
take seriously our responsibility to educate our
students and to provide sound financial planning
for our school district. We focus our time, our
energy, and our resources on improving
instruction and enhancing the day-to-day
interaction between teachers and students. We
prioritize activities, focus funding, and
allocate and reallocate resources to serve
schools more effectively. This Budget at a
Glance booklet continues our community
conversation about fiscal accountability and
student achievement. It will help put all the
facts and figures into perspective. It explains
where our schools get their funding, how those
funds are spent, and where our financial and
instructional future lies. Orland School
District 135 wants to continue to honor our
communitys values and priorities as demonstrated
through sound financial practices. Sincerely,    
Mr. Dennis Soustek Superintendent   Ms. Suzanne
CacheyBoard of Education President


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District 135 Board of Education
Mary BraggMemberServed since April
2005 Education/Technology, chair IASB
Delegate NSBA Advocacy Network Representative
Suzanne CacheyPresident Served since April
2005SCOPE Representative Ethics Commission, chair
Tom CunninghamVice PresidentServed since April
2005 Planning, chair Village Liaison SCOPE
Representative
John BrudnakMemberServed since April
2007 Negotiations, chair Village Liaison
Nancy SutherlandSecretaryServed since April
2001 Policy/Personnel, chair District 230 Liaison
John CarmodyMemberServed since April
2007 Finance/Facility, chair
District 135s Mission is that, in a safe
environment, all students will be prepared to
meet the challenges of the future.
Gregory H. OkonMemberServed since April
2007 Community Relations, chair District 230
Liaison SCOPE Representative
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The Districts Demographics
Founded in 1923, Orland School District 135 is
the tenth largest elementary school district in
the State of Illinois. The District boundary
contains over twenty-five square miles of land
and serves an estimated community population of
50,465.
Orland School District 135 has ten schools.
There are four primaries, three intermediates,
and three junior highs. The schools are
organized into by the following grade
levels Primary Grades 1 -
3 Intermediate Grades 3 - 5 Junior
High Grades 6 - 8
The current enrollment is estimated to be at
5,659 students.
Orland School District 135 boundaries encompass
three areas The Village of Orland Park, The
Village of Orland Hills, and unincorporated Cook
County.
The District currently employs 729
people. Certified Staff 422 Support
Staff 281 Administration 26
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2007-2008 Budget Highlights
? In September 2007, the Board of Education is
expected to adopt a 70,872,804 budget for Orland
School District 135 for the 2007-2008 fiscal
year. This budget is expected to yield a
surplus of 642,374 in its operating
funds. ? The District receives approximately 16
of its revenues from state and federal
appropriated programs. While preparing this
document, the State of Illinois had not
finalized the states budget. ? The projected
operating expense per pupil is expected to be
9,894 per year. This is an increase of .7 from
the prior year actual calculation. The District
continues to deliver all of the highest
educational services, and is still able to
contain its operating costs. ? The District
operates a self-funded insurance plan. The
budget includes a 0 increase in the PPO health
insurance plan. The 0 increase is a
consequence of a good claims history from last
year, which resulted in strong renewals. ? In
2006, the District had received an A bond
rating from Stand Poors Rating Group (SP).
In 2007, the District earned an AA rating, a
rarely seen two notch increase. This
exceptionally positive rating assists the
District in securing low interest rates on debt
instruments, and will allow a savings for the
District and its taxpayers. ? The District is
expected to experience a significant increase in
interest income. This is a result of higher fund
balances, a rise of interest rates, and a solid
investment strategy, which makes for a strong
investment portfolio. Interest income has been
budgeted at 1.4 million for the Operating
Funds. ? The Illinois State Board of Education
system for assessing a school districts
financial health is called the Financial Profile.
It appears that f or fiscal year 2006-2007 the
district will receive an overall financial score
of 3.90 out of 4.00. This score places the
District in the highest category for financial
strength, labeled Financial Recognition. It is
expected that for fiscal year 2007-2008, the
District will achieve the same recognition.
? The Financial Profile illustrates the strength
of the Districts financial statements as
represented on the projected balance sheet. The
sum of all projected fund balances in the
operating funds is expected to be 47 of the sum
of the revenues in these same funds. ? The
2007-08 Financial Profile also illustrates the
strength of the Districts projected income
statement. The sum of all the expenditures in
the operating funds is projected to be 98 of the
corresponding revenues.
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Revenues Revenue by Source

Revenue Source Budget 2007- 08 District
State Property Tax
54,877,938 75 57 Other Local
Revenue 3,649,200 05 05 General
State Aid 2,046,525
03 18 State Programs
9,492,954 13 12 Federal Programs
1,950,374 03 08 Trans
fers 800,000
01 00 Total
72,816,991 100 100
District Percentages
State Percentages
Property Tax Orland School District 135 has the
good fortune of a strong property tax base. The
Equalized Assessed Valuation for the District has
a good mix of property as the chart (right)
illustrates.
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Consumer Price Index Over 80 of school districts
in the State of Illinois are operating at a
deficit. One of the biggest factors in that
alarming percentage is the property tax cap. The
property tax cap significantly limits the
property tax extension to the annual change in
the Consumer Price Index (CPI). The following is
a chart of the CPI for the past ten years
(right).
Property Tax Refunds(PTABS) As you can see, the
CPI has been an extremely low index as a limit on
property taxes. In addition, the tax cap law
does not take into account property tax refunds.
In the past ten years, Orland School District 135
has been hit with property tax refunds for a
total of 6,303,793. These refunds reduce the
current property taxes and are not considered in
the tax cap law. The chart (right) illustrates
the last ten years of refunds.
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General State Aid The General State Aid Formula
works in a way that keeps the funding level for
school districts with a strong tax base very
flat. The chart (right) illustrates that even
though Orland School District 135s enrollment
has grown at a steep rate, the General State Aid
has for the most part remained flat.
General State Aid (GSA)
Interest Income The chart (right) illustrates a
significant increase in interest income. This is
a result of higher fund balances, a rise of
interest rates, and a solid investment strategy,
which makes for a strong investment portfolio.
Interest income has been budgeted at
approximately 1.8 million for the year.
Interest Income
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State Funding

• Illinois is falling behind the nation, ranking
  47th among the 50 states in the amount of funding
  the state provides for education.
• The General State Aid Formula is basically a
  foundation approach with three separate
  calculations, depending on the amount of
  property wealth of the local school district.
  Last year, the foundation level was set at 5,334
  per pupil. Orland School District 135 received
  approximately 2,044,023 from general state aid,
  with an average daily attendance of 5,673
  students. Because of the Districts strong
  property tax base, it only received
  approximately 329.10 per student from this
  revenue source.
• The state and federal governments mandate nearly
  all of the special education programs offered by
  the district. However, both the federal and
  state legislatures fail to fully fund these
  programs as originally promised. In fact, some
  mandates are totally unfunded by grants. Others
  are funded at a small percentage of the true
  cost. The state uses a term called 100 funding
  of mandated categorical grants to describe the
  prescribed allotment, which means that a very
  small fraction of the cost of the special
  education program will be reimbursed.
• An excellent example of the unfunded mandate is
  with the Special Education Personnel Grant. This
  grant reimburses the District 8,000 for each
  special education teacher. This amount has been
  the same for approximately 20 years. At the
  time of this report, there has been preliminary
  data that suggests that the state may increase
  this amount to 9,000 for each special education
  teacher.

Special Education Personnel Grant As the chart
(right) illustrates the state falls short of
funding for mandated special education programs.
It is projected that the District will spend
approximately 55,000 on an average special
education salary, but only 8,000 is eligible for
Special Education Personnel Grant reimbursement.
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Expenditures

Enrollment Projections In the school year 2007,
the total enrollment for all schools was 5,742.
It appears that enrollment is declining and is
hopefully expected to stabilize through the year
2012 to 5,658. As illustrated on the chart
(right).
Enrollment Projections (Five Year Projections)
As of September 5, 2007, total enrollment for all
ten schools was 5,659. Enrollment appears to be
stabilizing and may even decline slightly over
the next couple of years before we begin to see a
modest growth once again. The greatest
enrollment occurred in the school year 2005-2006
at 5,933 students. Some of the Districts
financial projection calculations are based upon
enrollment assumptions. One major revenue source
that uses enrollment assumptions as a financial
projection is General State Aid. Enrollment
assumptions also assist in predicting the
Districts largest expenditure, staffing or
salaries. As enrollment stabilizes, staffing
levels will need to correlate to the same
trend. At the time this report was prepared
not all information was available to provide the
most accurate projection. As with all
projections, many variables can change, which in
turn could produce a different outcome.
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Expenditures by Fund The Education Fund is the
Districts largest fund. It contains 72 of all
expenditures which equates to approximately
51,215,253. The next largest fund is the Bond
Interest Fund, followed by the Transportation
Fund and then by the Operation Maintenance Fund.
Expenditures by Object The largest Object
expenditure is Salaries, which contains 52 of
all expenditures, which is approximately
38,169,580. The second largest object is
Benefits. Both objects equal about 71 of the
Districts entire budgeted expenditures.
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Budget Function
Detail Functions 2007-2008 Re
gular Programs 23,231,622
Special Education Programs
7,923,298 Educationally Deprived/Remedial
Programs 983,959 Adult/Continuin
g Education Programs 1,282
Vocational Programs
0 Interscholastic Programs
304,070 Gifted
580,049 Summer School Programs
59,161 Bilingual Programs
452,744 Payments for Special Education
Programs 702,404 Attenda
nce Social Work Services 828,820
Guidance Services 208,690
Health Services 901,329
Psychological Services
614,585 Speech Pathology Audiology
Services 996,046 Improvement of
Instructional Services 688,628
Educational Media Services
2,783,555 Assessment Testing
65,500 Business
Services 1,813,752 Central
Support 502,233
Community 15,348
Operation Maintenance of Plant
Service 4,842,481 Transportation
5,150,521 IMRF/FICA 1
,753,594 Board of Education
Services 1,113,135 Executive
Administration Services 193,751
Special Area Administration
Services 402,241 Office of the
Principal Services 2,649,051
Debt Service
7,595,955 Life Safety
0 Total
67,357,804

INSTRUCTION
INSTRUCTIONAL SUPPORT
OPERATIONS
LEADERSHIP
OTHER
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Instruction Takes Top Priority at District 135

Instruction Takes Top Priority The District has
organized the entire budget into five operational
categories that summarize how money is spent. As
the chart illustrates, Orland School District 135
keeps instruction as its top priority while
providing funds necessary to the areas that
support instruction. Over 61 of the Districts
total budget is spent in the classroom on
instruction and instructional support. In the
operations category there are significant
expenditures that directly support classroom
instruction such as transportation, food service,
and custodial services.
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District Points of Pride
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Education Initiatives

• In partnership with the Illinois Mathematics and
  Science Academy, E2K (Excellent 2000) a
  challenging and enjoyable after-school activity
  focused on math, science, and technology will be
  offered to talented and motivated junior high
  school students.
• Foreign language offerings at the junior high
  level have been expanded to include German, as
  well as Spanish.
• Teacher Collaboration sessions have been added at
  the primary and intermediate levels. These
  meeting allow teachers to articulate and plan
  instruction with grade-level colleagues.
• A summer Writers Workshop experience was created
  and implemented to enhance the writing skills of
  8th grade students as they prepare enter high
  school.
• Physical Education teachers and coaches were
  certified in CPR / AED lifesaving techniques.
  All 7th grade students will participate in this
  training during the 2007-2008 school year.

• The two year Outside Plant Fiber Optic Project
  is nearing completion. This new infrastructure
  will give students and staff faster service and
  expand Internet access capabilities.
• The Treasures Reading series is being phased in
  at grades K-5. This series emphasizes balanced
  literacy strategies in which Orland School
  District 135 teachers have received extensive
  training.
• B.E.A.M.S. (Beginning Educators Assimilation
  and Mentoring System), a state- recognized
  induction and mentoring program, ensures that
  teachers new to the district have the skills
  necessary to join their more experienced
  colleagues in designing and delivering
  instruction to meet the needs of Orland School
  District 135.

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Illinois Standards Achievement Test (ISAT)

Illinois Standard Achievement Test (ISAT) Orland
School District 135 provides world-class
instruction that is delivered by highly-qualified
teachers. Over the past four years (2002-2006),
the performance of Orland students continually
improved and exceeded state averages, as
illustrated on the chart (right).
Illinois Measure of Annual Growth in English
(IMAGE)
Illinois Measure of Annual Growth in English
(IMAGE) Orland School District 135 provides all
students with a rigorous curriculum and
instruction. For the past four years
(2002-2006), the performance of Orland students
on IMAGE assessments continually improved and
exceeded state averages, as illustrated on the
chart (right).
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Contact Information
This booklet was prepared by the Orland School
District 135 Business Services Department for the
benefit of our community. It presents an
overview of the budget for the 2007-08 school
year with various analysis and comparisons. If
you have any questions, please contact the Office
of Assistant Superintendent of Business Services
at [phone] or jreiniche_at_orland135.org.
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Riverside Brookfield High School District
208 Financial Guiding Principles Students
First We consider the impact on students when
making all decisions. The District is committed
to providing excellent educational opportunities
to help students achieve their maximum
potential. Long-Term Planning We understand that
long-term planning is a vital discipline for
creating and maintaining financial
sustainability. We emphasize long-term planning
in making financial decisions. Budgeting for
Outcomes We allocate our resources toward
ensuring that all students reach their learning
potential. We continue to work toward an
allocation that will achieve the greatest
educational returns. Staffing We value
attracting and retaining highly qualified and
experienced staff members. We understand that
the efficient allocation of staff members for the
optimal amount of educational outcomes is
critical to the budget process. Integrity and
Credibility We will adhere to the highest
standards of accounting and financial management
practices. It is always our goal to be
accountable and responsive to the needs of our
community and to operate our District with sound
fiscal principles of integrity, responsibility,
and a long-range financial vision. Communication
We provide financial information to stakeholders
explaining the financial challenges facing the
District. We continuously improve internal and
external communication to foster better
partnerships among community, families, and the
School District. Accountability and
Transparency We seek to develop on-going
performance monitoring mechanisms. These
benchmarking reports will assess the
effectiveness and efficiency of our
District. Financial Stewardship We use local,
state, and federal resources in a cost-effective
and fiscally responsible manner. We need to
balance educational services and programs with
the tax burden placed on the community. We
create value for the community through
educational attainment coupled with financial
stewardship. Continuous Improvement We seek ways
to continuously improve the quality of the
financial management of District 208.
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• Riverside Brookfield High School District 208
• Financial Goals and Objectives
• Financial Goals
• 1. A Long-Term Financial Plan will be implemented
  to achieve financial sustainability.
• Objectives
• District 208 will update the five-year projection
  model at least two times per year (during budget
  process and levy process).
• Five-Year Enrollment Forecasts will be completed
  and presented at the December Board meeting every
  year.
• A long-term facility plan will be updated every
  year.
• A long-term technology plan will be updated every
  year.
• 2. Annual Budget will demonstrate to the
  community financial stewardship and target
  educational results.
• Objectives
• Board will approve a balanced budget in the
  operating funds (operating expenditures will not
  exceed operating revenues).
• If the District cannot balance the budget, the
  Finance Committee will meet to develop a
  long-term financial plan to achieve
• this objective.
• Budget will include a staffing analysis including
  a staffing allocation formula.
• Board will annually review student fees compared
  to other high schools in February or March.
• District will periodically bid out all current
  vendors providing purchased services.

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• Financial Goals (Continued)
• 4. Monthly financial reports will be reviewed by
  the Board so fiscal performance can be monitored
  in a timely manner.
• Objectives
• Monthly financial reports will be prepared in a
  meaningful and understandable presentation.
• Monthly financial reports will identify any
  unusual trends and identify significant variances
  from the budget.
• 5. Annual Financial (Audit) Report will adhere to
  the best accounting and management practices.
• Objectives
• District will annually prepare a Comprehensive
  Annual Financial Report (CAFR).
• District will prepare statistical tables,
  transmittal letter, MDA, and other additional
  information for the CAFR.
• District will seek recognition from the GFOA by
  seeking the Certificate of Excellence in
  Financial Reporting award.
• 6. A Measurement Scorecard Report will be
  developed for monitoring and measuring progress
  towards
• educational and financial performance goals.
• Objectives
• District will monitor and maintain an efficient
  amount for operating cost per pupil.
• District will produce financial benchmarking
  reports annually.

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Financial Goals (Continued)

• 7. Communication to the Stakeholders regarding
  the Districts finances will be achieved through
  a variety of methods including mailings, the
  website, and RBTV.
• Objectives
• Distribute the Budget at a Glance publication and
  post it on the website.
• Post the annual budget on the website.
• Post the Comprehensive Annual Financial Report on
  the website.
• Post the benchmarking reports on the website.
• Post power point on RBTV with benchmarking
  reports and budget at a glance information.

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