The Importance of Supplemental Levy Funding
Posted: April 23, 2008
Minidoka County School District currently passed the renewal of its two year supplemental levy. The $1.2 million annual supplemental levy is the primary source of funding for maintenance needs of the school district In 2006, legislation passed HB 743 to match monies of school districts to assist in funding maintenance issues of school districts. Minidoka receives lottery funds and matching money based on the square footage of student occupied buildings. The district must match an amount that is calculated by multiplying 2 percent of the square footage multiplied by $80.00 to receive the extra revenue from the State. In order to receive an extra $413,000 that Minidoka Schools generates in State matching funds, the school district must have had expenditures of at least $1,015,000 for student occupied building maintenance in 2007-2008. The district can use 85% of the salaries of maintenance staff (the percentage of their time spent on maintenance of school buildings) as an allowable expense. These expenditures are reflected and budgeted with discretionary funds within the General Fund. Other allowable General Fund discretionary budgets include maintenance projects that fall below the capital threshold of $5000, general maintenance supplies, equipment, and tools for the maintenance of student occupied building(including carpet and paint). In 2007-2008, $495,000 was budgeted and expended for general maintenance of student occupied buildings in the General Fund. In order to receive the $413,000 maintenance match of State money, it was imperative to have funding in the Plant facility fund to cover the remaining $520,000 of expenditures necessary to satisfy the $1,015,000 expenditure requirement.
The plant facility fund is used to cover capital projects that meet or exceed the threshold of $5000. The $1.2 million supplemental levy is deposited here to cover those major maintenance projects. Without the Supplemental levy, the District would have had to leave State funding laying on the table and put off much needed repairs, or would have had to reduce other general fund expenditures to cover student occupied building maintenance to the tune of $520,000. The $520,000 amount is set aside exclusively for the repair of student occupied buildings in Plant Facilities. It does not include the amount necessary to keep up the grounds, other buildings in the district, paving, sidewalks, playgrounds, and computer and technology hardware.
In 2007, the Minidoka County School District submitted its ten year maintenance plan to the State outlining the estimated annual maintenance costs necessary to maintain its student occupied buildings. The estimated annual costs fell between $1.7 million to $2 million annually for the upkeep of the student occupied buildings alone. The District has asked tax payers to maintain the $1.2 million supplemental levy to not only cover student occupied buildings, but to keep up all buildings, grounds and technology equipment.
We would like to thank all the voters that came out in support of the levy on April 8th. Without this support we would be moving backward and not forward.
Thank You
By: Michelle DeLuna, Business Manager, Minidoka Schools