The months and days leading up to the referendum election produced some very good discussion regarding the school district, and the TEAM committee devoted much time and energy distributing factual information and answering questions. They are to be commended for their active role in the passage of the referendum.

In an attempt to continue that dialogue, I would like to address a question that I am often asked: &uot;What does the school district spend its money on?&uot; This is a very straightforward question which, unfortunately, requires a response that is not always brief and concise.

The general fund budget is divided into nine spending categories. These categories are commonly referred to as program areas. The nine program areas, along with a brief description of the types of costs incurred within each, are as follows:

– Administration: This category includes all costs relating to the school board, superintendent’s office, curriculum office, and the principal’s offices.

– District Support Services: Finance and operations office, payroll and accounting, accounts payable, employee benefits, cash receipts and data processing.

– Elementary and Secondary Regular Instruction: Classroom teachers and specialists, gifted and talented programs, all curriculum areas (math, science, music, physical education, visual arts, English, social studies, business, etc.), athletics, and textbooks and workbooks.

– Special Education: All special education programs.

– Vocational Education Instruction: Career/technical education programs, as well as all trade and industrial education programs.

– Instructional Support Services: Educational media, audio/visual services, staff development programs, and curriculum development and consulting.

– Pupil Support Services: Drug-free schools program, health services, psychological services, social work services and student transportation.

– Site, Buildings and Equipment: Building maintenance and repairs, capital expenditures for equipment and buildings, custodial services, utilities and health and safety expenditures.

– Fiscal and Other Fixed-Cost Programs: Insurance, principal and interest payments on short-term debt obligations.

As one would expect, elementary and secondary regular instruction constitutes the largest portion of the general fund budget, followed by special education. Here is a breakdown of the program areas and their respective amounts and percentages of the total general fund budget for the 2002/2003 year (Program area followed by amount and percentage of budget)

Administration: $1,465,668, 5.19%; District Support Services: $749,604, 2.65%; Elementary and Secondary Regular Instruction: $12,880,599, 45.60%; Special Education: $5,383,198, 19.06%; Vocational Education Instruction $533,647, 1.89%; Instructional Support Services: $1,307,279, 4.63%; Pupil Support Services, $450,220, 8.67%; Sites, Buildings and Equipment $3,140,454, 11.12%; Fiscal and Other Fixed-Cost Programs: $335,000, 1.19%. Total: $28,245,669.

I hope that this provides a general overview of how expenditures are allocated in the general fund. Please feel free to contact me if you have any questions regarding the school district’s budget or finances at 379-4805.

Mark Stotts is Director of Finance and Operations for the Albert Lea School District.