For 2008-09 For 2007-08 - Bellevue School District

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School District FundsLocal M&OLevy (a)State FundsFederalFundsGeneral Fund(b)Used to account for all financial resources except thoserequired to be accounted for in another fund. Used to financethe ordinary normal and recurring operations of the schooldistrict, such as food service, instruction, and maintenance.Local TechnologyLevyTechnology(Capital Fund)Used for the costs associated with the application andmodernization of technology systems for operations andinstruction and facility improvements. Technology funds payfor Curriculum Developers and Technology Coaches.BondsStateFundsBuildings(Capital Fund)Used to account for acquisition of land or existing facilities,construction of buildings, purchase of new equipment andmaking capital improvements to buildings and grounds.Notes:(a) The amount school districts may collect through the M&O levy is capped under state law.(b) School districts receive General Fund revenue for students from other districts.10
School District FundsLocalTransportationLevyStateDepreciationTransportationFundTo account for the state reimbursement of school districts fordepreciation of approved pupil transportation equipment.Used for the purchase and major repair of school buses.LocalDebtServiceDebt ServiceFundUsed to pay for principal, interest, and other expendituresrelated to the redemption of outstanding bonds.ASBFeesASB FundFinanced from the collection of fees from students and nonstudentsas a condition of their attendance at any optional,noncredit extracurricular event (controlled by students).Only designated special revenue fund in school districts.11
Page 1 and 2: Community Information SessionsMarch
Page 3 and 4: Objectives for Today• Understand
Page 5 and 6: The Context: Economy andEducation
Page 7 and 8: Our Budget Challenge (cont’d)•
Page 9: Fiscal Advisory CommitteeMembers of
Page 13 and 14: Percent General FundExpenditurePerc
Page 15 and 16: Percentage of Total Spending onAdmi
Page 17 and 18: Percentage of Total Spending on Oth
Page 19 and 20: Percentage of Total Spending on Tot
Page 21 and 22: Number of Teachers• Students per
Page 23 and 24: Survey Options• How did we come u
Page 25 and 26: Give us your Input• Complete the

For 2008-09 For 2007-08 - Bellevue School District

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