The Annual Budget Development Process 

District 11’s budget process starts and finishes with the voter-elected Board of Education and incorporates many opportunities for input from parents and community residents.   

District 11’s fiscal year begins on July 1, but the budget process begins approximately eight months in advance.  Various segments of the D-11 community review the budget and provide input during the budget process.  The superintendent has formed five sounding boards (senior citizen, teacher, parent, principal, and educational support professional) to get input on District issues, including the budget process. 

In addition to the five sounding boards, there is a District Advisory and Accountability Committee (DAAC) budget subcommittee that involves parents, employees and community members in the budget process.  Recent budget process modifications allow even more input to the allocation of resources.  Comments about new funding prioritization now come earlier from the DAAC budget subcommittee and District staff input is also received sooner in the budget development process. 

By law, the District staff could prepare the budget and submit it to the Board of Education on May 30 with just a single public meeting prior to the Board’s vote on June 30.  School District 11’s budget process far exceeds state requirements for involving the community, providing numerous opportunities for review and input. 

Here is an example of a typical timeline of budget development:  

Eight months ahead (October)

The DAAC Budget Subcommittee begins work. 

Seven months ahead (November)

Division heads and department budget managers analyze their  budget needs and submit budget requests to the Budget Office. 

Six months ahead (December)

The Board of Education approves the projected student count, which is used for budgeting total program funding from the state.  Historically, D-11’s forecasting models provide a 99-plus percent accuracy against the final document.  

Five months ahead (January)

The Board of Education reviews the District’s strategic plan and Board goals and objectives – what must be accomplished in the next year – as the basis for developing the budget. 

Four months ahead (February)

The Board reviews preliminary budget development assumptions with formal input from the community.  These assumptions fine tune projections of factors that were forecasted months prior – pupil count projections, school improvement plans, District improvement plans, the capital plan update and the technology plan update. 

Three months ahead (March)

By now, parents, community members, employee groups, principals and budget managers have presented preliminary draft budgets.  All of these recommendations are merged to result in a budget for the next school year. 

One month ahead (May)

The Board and the public receive the preliminary proposed budget and forward it to the DAAC for final recommendations and review. 

End of June

After two more meetings at which the budget is subject to public scrutiny and Board of Education review, the board votes to approve the budget for the next school year. 

Award-winning budget performance

For twelve straight years, District 11 has been recognized by the Association of School Business Officials (ASBO).  D-11 was the first school district in Colorado to receive ASBO’s Meritorious Budget Award. 

Impact of the MiLO Funding on the budget development process

The Mill Levy Override (MiLO), approved by voters in November 2000, began providing additional property tax-based operating funds during FY 2000-01.  The proceeds are being used specifically to fund a 24-point spending plan that was part of the MiLO ballot issue question.  Because actual property tax collections fluctuate from year to year, a phased spending plan was developed using a timeline that projected when the additional funds would be received by D-11.  It is estimated that it will take eight to twelve years for D-11 to fully realize the maximum annual funding potential of $26.9 million.  

APPLE Performance Plan recommendations and budget implications

In addition to guaranteeing adherence to the 24-point MiLO Spending Plan (above) and formation of a citizens’ oversight committee to oversee MiLO implementation, the November 2000 ballot issue promised that a performance plan would be developed to ensure accountability. 

The Academic Performance Plan for the Learning Environment (APPLE) was submitted to the Board of Education in November 2001.  D-11 administrators and staff have reviewed and responded to the recommendations and have submitted their responses to the Board for review.  The more than 40 recommendations contained in the report have been evaluated and prioritized.  The financial and human resources needed to implement improvement strategies have been assessed and are addressed beginning in FY 2002-03.   

DISTRICT 11 BUDGET DEVELOPMENT PROCESS AND CALENDAR

FY 2008-2009 

October,  2007  Chief Financial Officer discusses the IBR process for FY08/09 proposed budget with division heads.

October 31, 2007 Summarized incremental budget requests (IBRs) over $100,000 are due into the Budget Office.

November, 2007 Division heads review and prioritize IBRs over $100,000.

December 12, 2007 Mill Levy Certification for property tax collection in calendar year 2008. C.R.S. 39-5-128(1)  (Certified no later than December 15)

January 18, 2008 Pupil projections due.

January 25, 2008 Draft preliminary budget development assumptions due. 

February, 2008     Discuss preliminary budget development assumptions with school board, sounding boards, employee groups, and District Advisory Accountability Committee (DAAC) Budget Committee.

February 27, 2008 Board non-action on recommended preliminary budget development assumptions. 

March 12, 2008  Board action on preliminary budget development assumptions and DAAC Budget Committee preliminary report presentation.          

 March 21, 2008   Department budget allocation worksheets due to the Budget Office.
   Worksheets must have division head approving signature.  

April 1, 2008               Per pupil allocation budgets and each school's current fee schedule due to school principals. 

April 11, 2008             Other fund budget worksheets due to the Budget Office.  

April 28, 2008              Schools return per pupil allocation budgets and revised fee schedules to the Budget Office.