General Fund Dollars

FY 2017 Adopted Budget - General Fund

Budgets for public school systems are comprised of various funds. Most are associated with state and federal laws that restrict the way funds can be used.

ISD 709 funds include the General Fund, Building Construction Fund, Debt Service Fund, Food Service, Community Services/Restricted, Community Services/Unrestricted and Other.  Click here to see All Funds detail.

The most flexible is the General Fund.  Budget planning and operating levies are built around three sections within this fund:

  •        General Fund/Unrestricted
  •        Transportation
  •        Capital

Timely budget planning is important because it impacts staff planning which begins in March. A final overall budget is approved by school boards no later than June, as required by statute.

FY 2017 Adopted Budget Revenue Sources - General Fund:

  •      80% State of Minnesota
  •      12% Local property tax levy
  •        6% Federal Government
  •        2% Other local sources (grants, activity fees, etc.) 

FY 2017 Adopted Budget Expenditures - General Fund:

Funds highlighted in green are those associated with budget planning and operating levies.

Funds highlighted in yellow are those restricted by law and legal agreements to a specific purpose.


Expenditures may be subject to restrictions or guidelines associated with state and federal law, mandates, contractual obligations and others.

  • Expenses are categorized per Minnesota Department of Education.
  • For more detail see FY 2017 Adopted Budget Report 
  • Includes both labor and non-labor expenses



General Fund Detail

General Fund/Unrestricted

Elementary & Secondary Regular Instruction

PreK – 12 Classroom Teachers, Substitute Teachers, Summer School, Teacher and Principal training, English Language Learner Services, Gifted and Talented, College In The Schools, Co & Extracurricular and athletics

$27,838,273


Special Education Instruction

General Special Education, Speech/Language Services, Developmental Disabilities, Physically Impaired, Deaf/Hard of Hearing, Emotional/Behavioral Disorders, Learning Disabilities, Autism Spectrum, Early Childhood, Special Ed and Regular Ed Homebound


$19,003,712


Pupil Support Services

Counseling and Guidance, Police Liaisons, Drop Out Prevention, Health Services, Psychologists and Social Workers


$2,002,313


Instructional Support Services

General Instructional Support, Educational Media, Teacher Development


$1,398,483


Vocational Education Instruction

Agricultural, Health Occupations, Family Living, Office Education. Technical Education, Industrial Education, Special Needs


$1,475,510


Sites, Buildings and Equipment

Operation, Maintenance, Lease Purchase


$7,814,649


Administration

School Board, Superintendents Office, Assistant Superintendent Office, School Administration, Secondary Vocational Administration, Testing


$4,689,751


District Support Services

Elections, Human Resources. Public Relations, Business Services, Budget & Finance, Management Info Systems, Physical Plant Administration, Print Shop, Purchasing/Storeroom, Administrative Chargebacks


$3,776,113


Fiscal and other Fixed Cost Programs

Employee Benefits, Insurance, Unallocated



$3,980,000


Transportation Fund

Pupil Transportation



$6,546,886


Capital Fund

Education Media, Instructional Technology, Operations, Maintenance, Capital Facilities


$6,639,372


General Fund/Restricted

Programs funded from grants and special revenue from state and federal government.  Title I, Compensatory Education, Desegregation funds

$16,924,468

Student Activities Fund

Funds raised by students for the benefit of students i.e. athletics, yearbook, student council, band, chorus

$1,529,349