Amy Engler

EDLD- 679-82/83
February 1st, 2017
School District Finance Personal
Interview Questions
Mike Burlager: Director of Finance for Shakopee District since 2001
Job History
First job in accounting 1982
Then worked for the Delano District
*Negotiations
Wilmar District

What is the role and purpose of the district-wide budget and the number one priority of the
school-district?
Role & Purpose: Develop a budget for SpEd, Equity Etc. and put them into a comprehensive
plan for the students. Revenue comes in from specific areas to provide the assistance to these
funds. General Education Revenue is about $6,108 per student (if they start September and end
in May). If they stop half way we get the amount of money. Capital becomes more specific-
school board approved operating referendum. Election every 5-10 to get the additional funding
for a district (referendum). You need to know what you need to make it fit in the budget. Maybe
raise class size or reduce a program size to help work within the budget.
Priority: To make sure kids get from here to there and make sure kids can go on to their next
thing. Teach the kids as best we can. Provide the appropriate programming for them from
PreK-12.

Who is involved in the development of the district-wide budget?

Administrative level (Superintendent, Assistant Superintendent &* Cabinet) and then look at the
budget and if the budget is below then nothing happens or if it changes and goes up than more
people get involved to decide what to do. 90 million dollar budget 6.3 million of fun budget is
what we have to work with currently. If we go below 2.5% negative then the school decides a
plan for statutory operating debt.
*Cabinet includes:
Superintendent
HR
Special Ed
Testing and Administration
Maybe a Principal or 2
Describe the district-wide budget calendar (e.g., timelines).
It rotates about as about a 3 year process. Software out there allows you to project student
numbers, money etc for 4-5 years to help with these tasks.
An average year looks like:
Set levy in Fall
Legislature over in May
Changes to State in June
Feeding State the Info (health and safety, capital projects (10 years out)) in September
Preliminary Levy Forms end of September
Property Tax about November
Truth and Taxation in December
Final Levy approved end of December
Build budget for next School year following the level (End of December)
Monitor School budget throughout this process
Budget Adjustments in February and March - Take this into account for the next school year

What are the major (broad and general) categories of the district-wide budget?
UFARS: Uniform Financial Accounting and Reporting Services
Universal Accounting
 - General
- Transportation
- Capital
Operation Funds
- Food Service (federal money: free & reduced lunch)
- Community Education
Debt Service
- Local Level
- State Aid
State Sources
- Special Ed (counted separate technically)
Other
- Student Fees
- Donations
Within each level listed above there is state aid and local money.

What is the percentage distribution of total current expenditures by function (e.g.,

instruction and instruction-related, administration, student support, operations, and
other)?
85% of cost is salaries and benefits
Budget book on Website for percentage wheel
What is the percentage distribution of current instruction and instruction-related
expenditures by object (e.g., salaries and benefits)?
What is the percentage distribution of revenue by source (e.g., Federal, State, and Local).
What advice would you give to a new administrator regarding budgeting?
Once the budget is decided stay within it. There is pulling and tugging on what and who gets
what, but you need to be able to make the hard decisions to stay within budget. Dont forget
about building relationships. Its easier to say no or even yes when you have a relationship
with the person.