2011-12 Budget Book - Jordan School District

Jordan School District 

7387 South Campus View Drive 

West Jordan, Utah 84084 

(801) 567-8100 

BUDGET 

For the Year Ending June 30, 2012 

Patrice A. Johnson, Ed.D. ........................................................................ Superintendent 

D. Burke Jolley .......................................... Deputy Superintendent for Business Services 

John Larsen, CPA ...................................... Director of Accounting, Budgets, and Audits 

Heather Ellingson, CPA ........................................................ Accountant/Internal Auditor 

Jeri Clayton ................................................................................. Administrative Assistant

73877 S. Campus View Drive 

West Jordan, Utah 84084‐5500 

www.jordandistrict.org 

Board of Education 

Rick Bojak, President 

Leah Voorhies, Ph.D., Vice President 

Carmen R. Freeman, 

Member 

Peggy Jo Kennett, Member 

Richard S. Osborn, Member 

Susan K. Pulsipher, Member 

Corbin White, Member 

Officers 

Patrice A. Johnson, Ed.D., Superintendent of Schools 

D. Burke Jolley, Deputy Superintendent for Business Services 

June 2011 

To Jordan School 

District Patrons: 

The Jordan School District budget 

for 2011-122 is prepared 

in accordance with all laws 

and legal requirements of the Jordan Board of Education, the State of Utah, and the Federal 

Government. This budget is designed to provide students with a high quality 

education within 

the limits of the resources available, to provide a safee learning and working environment under 

a long-range facilities improvement plan, and to servee the interests of Districtt patrons through 

responsible business practices. The Jordan District budget is subject to both 

internal and 

external audits on 

an annual basis. Auditing and purchasing guidelines are strictly enforced to 

assure 

that all financial transactions are conducted legally and appropriately. 

The 2011-12 budget was prepared 

in accordance with the 

mission statement, six 

vision 

statements, and twelve belief statements that were approved by the Board of 

Education (see 

page 2). 

Several factors were taken into consideration 

when establishing the 2011-12 budget. 

The District had to 

balance the academic needs of the students with the availability of funds in 

a poor economic environment 

t. It is anticipated that reductions will be seen in 

federal, state, 

and local revenue. Significant reductions 

were madee in May 2010; these reductions are 

evident in the 2010-11 revised 

budget and 2011-12 proposed budget. The District was able to 

establish a budget for 2011-12 that does not include additional program reductions and fulfills 

the newly added requirement 

by the State 

of Utah to adopt a Common Core curriculum as well 

as increase the counselor-to-student ratio. 

On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, 

Draper, Midvale, and Sandy voted to create a new district and separate themselves from 

Jordan School District. Effective July 1, 2009, the separated cities became the new Canyons 

School District. Jordan School District continues to serve the citizens of Bluffdale, Copperton, 

Herriman, Riverton, South Jordan, and West Jordan. This budget representss the third budget 

for the 

remaining Jordan School District. Canyons School District costs for 2008-09 are 

included with Jordan School District 2008-09 costs. The 2009-100 actual, 2010-11 and 

2011-12 budgets for Jordan School District show significant decreases from 2008-09 in 

enrollment, assessed valuation, revenues, expenditures, and fund balances due to the 

division. Past activity for Jordan School District was retained for comparison 

and historical 

purposes. Given the significant changes in operations, users and 

readers of 

these budgets 

should 

use caution when doing trend analysis. 

The projected 2011-122 enrollment 

is 50,529 students, an increase of 800 students 

(1.61%) from the 2010-11 school year. One new elementary school, Fox Hollow, and a 

replacement special education school, River’s Edge School (Jordan Resource Center rebuild), 

will open for the 2011-12 school year.

We are projecting a total tax rate increase of 0.000834 (12.86%). This net increase 

results from a General Fund increase of 0.000285, a Non K-12 Fund decrease of 0.000007, a 

Capital Projects Fund increase of 0.000560, and a Debt Service Fund decrease of 0.000004. 

In the State of Utah, when property value is reassessed, the tax rates are adjusted to keep the 

revenues neutral. The tax rates dropped in fiscal year 2010-11 due to increased valuations 

and a State Tax Commission reduction to the Capital Outlay rate of 0.000728. The opposite 

happened for fiscal year 2011-12 where tax rates increased due to decreased valuations and 

a State Tax Commission increase to the Capital Outlay rate of 0.000424. The State Tax 

Commission’s adjustments attempted to keep the revenues neutral to the previous year’s 

budgeted amounts. The year-to-year effect of these adjustments, as well as fluctuating 

valuations, is large swings in the tax rates. However, revenues to the District are revenue 

neutral year-over-year according to state statute. 

During April and May 2011 study sessions, Board of Education members reviewed 

each section of the budget and provided input and direction in the development of this 

document. Patrons were invited to review the budget at a public hearing on June 14, 2011, at 

6:00 p.m. in the Board Room of the Jordan District Auxiliary Services Building, 7905 South 

Redwood Road, West Jordan, Utah. After the details of the spending plan were reviewed, 

public comments were received. 

The 2011-12 budget document is available for public inspection in the office of the 

deputy superintendent for Business Services and at jordandistrict.org. Copies may be 

purchased from the Business Services Department for $25 each. For additional information 

about the budget, call the office of the deputy superintendent for Business Services at (801) 

567-8120. Comments or suggestions should be addressed to the Jordan Board of Education, 

Jordan School District, 7387 S. Campus View Drive, West Jordan, Utah, 84084. 

Sincerely, 

/s/ 

Patrice A. Johnson, Ed.D. 

Superintendent 

/s/ 

D. Burke Jolley 

Deputy Superintendent for Business Services

TABLE OF CONTENTS 

INTRODUCTORY SECTION 

I. Executive Summary of the 2011-12 Budget 

Economic Climate .............................................................................................................. 1 

District Division .................................................................................................................. 1 

Budget Overview ............................................................................................................... 1 

Board of Education Mission, Vision, and Belief Statements .............................................. 2 

Examples of Efforts Made Toward These Goals ............................................................... 3 

2011-12 Revenue .............................................................................................................. 5 

Ten-Year History of Revenue Source Percentages .......................................................... 5 

2011-12 Expenditures ....................................................................................................... 6 

Ten-Year History of Revenue and Other Financing Sources, and Expenditures .............. 7 

2011-12 Fund Balance ...................................................................................................... 8 

Assessed Valuation ........................................................................................................... 8 

Property Taxes .................................................................................................................. 9 

Jordan School District Tax Rates ...................................................................................... 9 

General Fund (Fund 10) .................................................................................................. 10 

Jordan School District Enrollment History ....................................................................... 10 

General Fund Revenue and Expenditures ...................................................................... 10 

Expenditures Per Pupil .................................................................................................... 10 

Debt Service (Fund 31) ................................................................................................... 11 

Capital Projects (Fund 32) ............................................................................................... 11 

Other Budget Funds ........................................................................................................ 11 

Conclusion ....................................................................................................................... 12 

Board of Education and Administrative Personnel .......................................................... 13 

Significant Personnel Changes ....................................................................................... 13 

II. 

Budget Awards 

Government Finance Officers Association (GFOA) ......................................................... 14 

Association of School Business Officials International (ASBO) ....................................... 14 

GFOA Award Facsimile ................................................................................................... 15 

ASBO Award Facsimile ................................................................................................... 16 

ORGANIZATIONAL SECTION 

I. District Organization and Administration 

Jurisdiction and Governance ........................................................................................... 17 

Board of Education Mission, Vision, and Belief Statements ............................................ 18 

Economic Climate ........................................................................................................... 18 

District Division ............................................................................................................... 19 

II. 

Budget Responsibilities 

Line/Staff ......................................................................................................................... 20 

Line/Staff Chart ................................................................................................................ 21 

Synopsis of Administrative Responsibilities .................................................................... 22 

Schedule of Correlation between Departmental Budgets, Board of Education 

Vision Statements, and Fund Budgets ....................................................................... 26 

Schedule of Correlation between Departmental Budgets, Full-Time Equivalents, 

and General Fund Functions ...................................................................................... 28 

i

TABLE OF CONTENTS, Continued 

III. 

Budget Preparation and Procedures 

Utah Budget Code Provisions ......................................................................................... 30 

Budget Development and Administrative Policies .......................................................... 32 

Significant Accounting Policies ....................................................................................... 34 

Budget Calendar ............................................................................................................. 38 

FINANCIAL SECTION 

I. Budget Structure 

Operating Funds ............................................................................................................. 39 

II. 

III. 

Budget Summary – All Funds 

Revenue Sources ........................................................................................................... 40 

Ten-Year History of Revenue Source Percentages ........................................................ 40 

Ten-Year History of Revenue and Other Financing Sources, and Expenditures ............ 40 

Local Funding ................................................................................................................. 41 

State Funding – Basic ..................................................................................................... 41 

State Funding – Other ..................................................................................................... 41 

Federal Funding .............................................................................................................. 41 

Elementary and Secondary Education Act: Financial Impact ........................................ 42 

Assessed Valuation ........................................................................................................ 42 

Tax Rate Summary ......................................................................................................... 43 

Tax Collections ............................................................................................................... 43 

Tax Rate Schedule ......................................................................................................... 44 

Combined Statement of Revenues, Expenditures, and Changes in 

Fund Balances – All Funds ........................................................................................ 46 

Property Tax Assessments and Collections ................................................................... 48 

Governmental Fund Types 

General Fund – Fund 10 (A Major Fund) 

Operation Summary ........................................................................................................ 49 

Projected Additional Operating Expenditures Per New School ...................................... 50 

General Fund Revenue, Other Sources and Uses of Funds, 

and Fund Balance by Source (Graph) ....................................................................... 51 

General Fund Distribution of Expenditures (Graph) ........................................................ 51 

Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................ 52 

Statement of Revenues, Expenditures, and Changes in Fund Balances ....................... 53 

Revenues ........................................................................................................................ 54 

Expenditures by Function ............................................................................................... 55 

Per-Pupil Expenditures ................................................................................................... 59 

General Fund – Expenditures by Function ..................................................................... 60 

General Fund – Expenditures by Function Per Pupil ..................................................... 61 

Number of School Buildings in Operation ...................................................................... 62 

Student Activities – Fund 21 


Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................ 64 

Statement of Revenues, Expenditures, and Changes in Fund Balances ....................... 65 

ii


Non-K Through 12 – Fund 23 


Summary of Revenues, Expenditures, and Fund Balances (Graphs) ............................. 68 

Statement of Revenues, Expenditures, and Changes in Fund Balances ........................ 69 

Nutrition Services – Fund 51 




Nutrition Services Facts and Figures ............................................................................... 74 

Jordan Education Foundation – Fund 75 




Debt Service – Fund 31 (A Major Fund) 




Schedule of Outstanding General Obligation Bonds ....................................................... 82 

Fitch Ratings Affirmation ................................................................................................. 84 

Capital Projects – Fund 32 (A Major Fund) 




Capital Projects – Breakdown of Expenditures ............................................................... 92 

IV. 

Proprietary Fund Type 

Internal Service Fund (Health, Life, and Long-term Disability 

Self-Insurance) – Fund 60 


Summary of Revenues, Expenses, and Retained Earnings (Graphs) ............................ 98 

Statement of Revenues, Expenses, and Changes in Retained Earnings ....................... 99 

Five-Year Summary of Health Insurance Costs ............................................................ 100 

INFORMATIONAL SECTION 

I. Financial History and Projections 

Five-Year History and Three-Year Projections .............................................................. 101 

General Fund – Revenues, Expenditures, and Fund Balances 

Five-Year Summary ................................................................................................ 102 

Three-Year Budget Forecast ................................................................................... 103 

Student Activities – Revenues, Expenditures, and Fund Balances 



Non-K through 12 – Revenues, Expenditures, and Fund Balances 



iii


Nutrition Services – Revenues, Expenditures, and Fund Balances 


Three-Year Budget Forecast .................................................................................. 109 

Debt Service – Revenues, Expenditures, and Fund Balances 



Capital Projects – Revenues, Expenditures, and Fund Balances 

Five-Year Summary ................................................................................................ 112 


II. 

III. 

IV. 

Enrollment 

Enrollment History and Projections ............................................................................... 114 

Methodology Used for Enrollment Projections .............................................................. 115 

Projected Enrollment by High School Feeder System .................................................. 116 

Projected Special Schools Enrollment .......................................................................... 117 

Total Projected Jordan School District Enrollment ........................................................ 117 

Weighted Pupil Unit 

History of Weighted Pupil Unit ...................................................................................... 118 

Comparison of Changes in WPU Value and National Inflation Rate ............................ 119 

Class Size 

Teacher/Pupil Staffing Ratios ....................................................................................... 120 

Per-Pupil Expenditures ................................................................................................. 120 

Schedule of Teacher/Pupil Staffing Ratios ................................................................... 121 

History of Teacher/Pupil Staffing Ratios ....................................................................... 122 

History of Class Sizes ................................................................................................... 123 

V. Staffing Levels 

Full-time Equivalent (FTE) Report ................................................................................ 124 

VI. 

VII. 

VIII. 

IX. 

Property Taxes and Assessed Valuations 

Property Tax Assessments and Collections ................................................................. 126 

Impact of Budget on Taxpayers .................................................................................... 127 

Property Tax per $100,000 of Home Value .................................................................. 127 

General Obligation Debt 

Schedule of Outstanding General Obligation Bonds .................................................... 128 

Academic Performance 

Student Achievement .................................................................................................... 130 

Utah Core Criterion Referenced Test (CRT) ................................................................ 130 

Direct Writing Assessment (DWA) ................................................................................ 131 

American College Test (ACT) and Advanced Placement Tests (AP) ........................... 132 

Utah Basic Skills Competency Test (UBSCT) .............................................................. 133 

History of Drop-out Rates ............................................................................................. 133 

Observations ................................................................................................................. 133 

Comparison of Wasatch Front Districts 

Comparison of Large School Districts along the Wasatch Front .................................. 134 

X. Glossary 

Glossary ........................................................................................................................ 137 

iv

INTRODUCTORY SECTION

I. EXECUTIVE SUMMARY OF THE 2011-12 BUDGET 

ECONOMIC CLIMATE 

Several factors were taken into consideration when establishing the 2011-12 budget. 

The District had to balance the academic needs of the students with the availability of funds in a 

poor economic environment. It is anticipated that reductions will be seen in federal, state, and 

local revenue. Significant reductions were made in May 2010; these reductions are evident in 

the 2010-11 revised budget and 2011-12 proposed budget. The District was able to establish a 

budget for 2011-12 that does not include additional program reductions and fulfills the newly 

added requirement by the State of Utah to adopt a Common Core curriculum as well as 

increase the counselor-to-student ratio. 

DISTRICT DIVISION 

On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, 

Draper, Midvale, and Sandy voted to create a new district and separate themselves from Jordan 

School District. Effective July 1, 2009, Jordan School District became two school districts. The 

separated cities formed the new Canyons School District. Jordan School District continues to 

serve the cities of Bluffdale, Copperton, Herriman, Riverton, South Jordan, and West Jordan. 

This budget represents the budget for the remaining Jordan School District. The 2008-09 fiscal 

year was a transitional year as the new Canyons School District assembled its administration 

and departmental teams, while Jordan School District continued its regular operations serving 

81,017 students. Canyons School District costs for 2008-09 are included with Jordan School 

District 2008-09 costs. The 2009-10 actual, 2010-11 and 2011-12 budgets for Jordan School 

District show significant decreases from 2008-09 in enrollment, assessed valuation, revenues, 

expenditures, and fund balances due to the division. Past activity for Jordan School District was 

retained for comparison and historical purposes. Given the significant changes in operations, 

users and readers of these budgets should use caution when doing trend analysis. 

BUDGET OVERVIEW 

The proposed Jordan School District 2011-12 budget beginning July 1, 2011, includes 

actual audited figures for 2007-08, 2008-09, 2009-10, the final amended budget for 2010-11, 

and the proposed budget for 2011-12. 

The budget is organized by fund as follows: 


• General Fund (Fund 10, a major fund) 

• Student Activities (Fund 21) 

• Non-K through 12 (Fund 23) 

• Nutrition Services (Fund 51) 

• Jordan Education Foundation (Fund 75) 

• Debt Service (Fund 31, a major fund) 

• Capital Projects (Fund 32, a major fund) 

Jordan School District Budget for the Year Ending June 30, 2012 1

Proprietary Fund Types 

• Internal Service Fund – Health, Life, and Long-term Disability 

Insurance (Fund 60) 

Annual budgets are established for all funds as required by Utah law. Budgets are 

presented on the modified accrual basis of accounting for governmental fund types and on the 

accrual basis for proprietary fund types. The budgets are consistent with generally accepted 

accounting principles. Once adopted, the budget can be amended as necessary by the Board 

of Education. Reductions in appropriations may be approved by the Board upon 

recommendation of the superintendent. Any increase in appropriations requires a public 

hearing. 

This budget is designed to help assure fiscal efficiency, integrity, and to provide 

accountability for public funds. Jordan School District administrators are responsible to oversee 

the various areas of the budget and to assure that expenditures do not exceed appropriations. 

In compliance with Utah law and in keeping with the Board of Education’s commitment to citizen 

involvement in the school system, all areas of the budget are open for public inspection. 

From January to April 2011, budget revisions to the 2010-11 budget were collected, 

calculated, and summarized. In March 2011, the Utah State Legislature established funding 

levels for the 2011-12 fiscal year. From March to April 2011, the 2011-12 funding amounts were 

communicated to Utah school districts for local district budget development. In May 2011, the 

budget for the year ending June 30, 2012, was developed. Certified tax rates are set by the 

Utah State Tax Commission in mid to late June, generally after the date the Board of Education 

is legally required to adopt a budget; therefore, action taken by the Board of Education at its 

Budget Hearing allow for necessary adjustments to be made to the budget based on the 

certified tax rate. The final printing of the budget book is based on these finalized numbers. 

BOARD OF EDUCATION MISSION, VISION, AND BELIEF STATEMENTS 

The 2011-12 budget is prepared in accordance with the mission statement, six vision 

statements, and twelve belief statements that were approved by the Board of Education. The 

Board’s mission statement, six vision statements, and twelve belief statements represent the 

District’s goals and are as follows: 

Mission 

Provide excellent educational opportunities for all students and ensure quality teachers, 

administrators and support staff. 

Vision 

Continually improve student instruction and learning while maintaining accountability for 

results. 

Provide safe and appropriate schools. 

Reduce class size. 

Proactively address issues related to changes in student enrollment. 

Build trust, respect, and confidence through effective communication. 

Value and appreciate employees. 

2 Jordan School District Budget for the Year Ending June 30, 2012

Beliefs 

Increasing student scholarship and achievement is an attainable goal of the Board of 

Education. 

The Board is accountable to its constituents for the expenditure of public funds in a 

prudent and responsible manner. 

The Board is receptive to creative and progressive thinking that leads to improved 

student achievement, strengthened character, and acceptance of civic responsibility. 

Every child can learn. 

Appropriate student behavior is essential to a positive school culture and reflects respect 

for self and others. 

Parental support is a critical force for student achievement. 

The views, opinions and participation of our communities are valued and encouraged. 

Quality teaching promotes quality student learning. 

The principal is the school’s leader and assumes responsibility for its success. 

District Office personnel provide leadership and services that support schools in 

accomplishing their goals. 

The education provided must be relevant and responsive to the ever-changing world. 

Technology is an essential tool for learning in the 21 st Century. 

EXAMPLES OF EFFORTS MADE TOWARD THESE GOALS 

Every expenditure outlined in the 2011-12 budget furthers the achievement of the 

mission, vision, and belief statements. For instance, to fulfill the goals outlined in the vision 

statements, the budget includes the following: 

Improvement of Instruction 

Increase or maintain the District's better than national and state average test scores. 

1. The District continues to score at or above national and state averages. (See 

page 130-134 for more information.) 

Increase or maintain senior graduation rates. 

2. The Utah State Office of Education calculates the District’s cohort graduation rate 

for 2009-10 to be 89%. 

Decrease or maintain dropout rates. 

3. The District's dropout rate was 2.26%. (Refer to page 133 for more information.) 

Increase or maintain the number of schools meeting "Adequate Yearly Progress" (AYP) 

under No Child Left Behind. 

4. The percentage of schools meeting AYP was 73% in 2010. 

Provide Safe and Appropriate Schools and Proactively Address Issues Related to Changes 

in Student Enrollment 

Increase the number of schools in high-growth areas. 

5. In 2008-09, the District opened three elementary schools, Eastlake, Falcon Ridge, 

and Heartland (rebuild), and one alternative high school, Valley High (rebuild). 

6. In 2009-10, the District opened one new elementary school, Silver Crest, and one 

new special education school, Kauri Sue Hamilton. 

7. In 2010-11, the District opened one new high school, Herriman High. 


8. In 2011-12, the District will open a replacement special education school, River’s 

Edge School (Jordan Resource Center rebuild). This facility was constructed 

using funds provided by the Federal Government. The District will also open one 

new elementary school, Fox Hollow. 

Class Size Reduction 

Decrease or maintain class size. 

9. For the 2008-09 school year, the class size for third grade was reduced by 1.0 

student, seventh grade by 0.8 student, and eighth grade by 0.8 student, at an 

annual cost of $1.0 million. 

10. For the District to reduce class size in every grade by one student, it would cost 

the District $3.9 million annually. 

11. Maintain current teacher/pupil staffing ratios (please refer to pages 120-123 for 

more information). 

Value and Appreciate Employees 

Increase or maintain compensation for employees. 

12. For the 2011-12 school year, the District has budgeted: 

• No employee increase in health and accident premiums. Minor changes were 

made to the program to maintain the premium. Despite trends elsewhere to 

increase premiums on an annual basis, premiums have remained unchanged 

for three years. 

• $10 million for previously provided District retirement policies (these benefits 

were capped effective July 1, 2006, but are paid out to eligible employees 

upon retirement from the District). The capping of District-provided retirement 

benefits has no effect on State-provided retirement benefits. Capping the 

District-provided retirement benefits has allowed the District to retain programs 

and services and/or maintain current salaries and benefits in a poor economic 

environment. 

• No salary reductions or furlough days for employees and no reductions in 

preparatory periods for high school teachers. 


2011-12 REVENUE 

10-Year History of Revenue Funding Source 

Percentages 

(Includes Other Financing Sources and 

Uses) 

(in millions) 

10 Year History 

of Revenue Funding Source Percentages 

(in millions) 

100% 

90% 

$26.8 

$26.9 $31.3 $33.0 

$34.9 

$36.6 

$67.1 $35.3 

$46.9 

$26.9 

80% 

70% 

60% 

50% 

40% 

30% 

20% 

$230.6 $236.1 

$252.0 

$235.8 

$277.4 

$250.4 

$313.2 

$262.8 

$287.7 $316.6 

$522.1 

$332.9 

$307.6 

$315.0 

$181.1 

$187.4 

$196.2 $179.2 

$192.7 $167.8 

10% 

0% 

2002-03 

2003-04 2004-05 2005-06 

2006-07 

2007-08 2008-09 2009-10 

2010-11 

2011-12 

State Funding 

Local Funding 

Federal Funding 

The above 

chart demonstrates the 

decrease in federal funding and increase in state and 

local funding for the 2011-12 fiscal year as a percentage of overall funding. 

Jordan District receives 49.7% of its revenue from state sources, 43.3% from local 

sources, and 7.0% 

from federal sources. The Districtt anticipates 

a decreasee of $34.8 million in 

overall revenue and other financing sources for 2011-12. This decrease is largely due to 

the 

reductions in local, state, and federal funding, and thee assumption of all deferred revenuee being 

spent in 2010-11 (see note on 

page 6). 

Jordan 

School District Budget for the Year Ending June 30, 2012 

5

State income taxes are the largest source of state funding for public schools. The state 

legislature increased the Weighted Pupil Unit (WPU) value by $239 to $2,816 primarily by 

reducing funding in other areas. (The WPU is the primary unit of measurement used to allocate 

basic school program funds.) A three-year comparison of revenue is summarized below: 

* See note below. 

Revenue and Other Financing Sources and Uses 

Three-Year Comparison* 

Actual 

2009-10 

Final 

Amended 

2010-11 

2010-11 EXPENDITURES 

Proposed 


Percentage 

Change 

Increase/ 

(Decrease) 

General $ 269,447,584 $ 288,015,446 $ 271,094,251 -5.88% 

Student Activities 5,425,117 7,450,000 7,450,000 0.00% 

Non-K through 12 Programs 6,307,165 9,319,296 6,946,074 -25.47% 

Nutrition Services 17,137,089 18,014,258 18,303,951 1.61% 

Jordan Education Foundation 511,707 648,436 648,892 0.07% 

Debt Service 18,373,489 17,560,000 15,230,000 -13.27% 

Capital Projects 46,662,600 46,072,021 34,114,800 -25.95% 

Self-Insurance 39,947,507 35,123,008 33,630,172 -4.25% 

Total $ 403,812,258 $ 422,202,465 $ 387,418,140 -8.24% 

Expenditures are expected to decrease by $18.8 million in 2011-12. This decrease is 

due to budgetary reductions (see page 1), decreased capital spending, and the assumption of 

all deferred revenue being spent in 2010-11 (see note below). 

Expenditures 

Three-Year Comparison* 

Actual 

2009-10 

Final 

Amended 

2010-11 

Proposed 


Percentage 

Change 

Increase/ 

(Decrease) 

General $ 270,273,287 $ 289,291,564 $ 281,587,232 -2.66% 


Non-K through 12 Programs 6,207,846 9,214,041 6,946,151 -24.61% 

Nutrition Services 16,369,156 18,957,997 19,145,425 0.99% 


Debt Service 18,117,775 16,787,839 16,809,288 0.13% 


Self-Insurance 32,743,630 36,948,774 35,354,761 -4.31% 

Total $ 435,065,568 $ 443,249,589 $ 424,466,404 -4.24% 

* NOTE: At the end of fiscal year 2009-10, the District reported $26.4 million in deferred 

revenues. For budget purposes, it is assumed that all deferred revenue is spent in 

the final amended budget; however, a similar amount of deferred revenue will likely 

be reported at the end of 2010-11. Therefore, revenues and expenditures for the final 

amended budget will always be overstated by the amount of deferred revenue. 


Allocation to Canyons School District 

Three-Year Comparison 

Actual 

2009-10 

Final 

Amended 

2010-11 

Proposed 


Percentage 

Change 

Increase/ 

(Decrease) 

General $ (34,844,098) $ (14,610,035) $ - -100.00% 

Student Activities (3,445,294) - - 0.00% 

Non-K through 12 Programs - - - 0.00% 

Nutrition Services (2,413,830) - - 0.00% 

Jordan Education Foundation (388,498) - - 0.00% 

Debt Service (1,468,046) - - 0.00% 

Capital Projects (61,126,119) (4,500,000) - -100.00% 

Self-Insurance (8,813,756) - - 0.00% 

Total $ (112,499,641) $ (19,110,035) $ - -100.00% 

Effective July 1, 2009, the District was divided into two districts. As a result, fund balances at 

June 30, 2009, were allocated to the Canyons School District according to Utah statute and an 

arbitration panel decision (see page 1). 

10-Year History of Revenue and Other Financing Sources, and Expenditures 

10 Year History Revenues and Other Financing Sources, and Expenditures 

$1,000 

$900 

891.6 

In Millions of Dollars 

$800 

$700 

$600 

$500 

$400 

493.6 

475.6 

514.8 

498.9 

559.1 

549.0 

609.0 

560.1 

639.2 

585.4 

700.3 

689.7 

751.3 

403.8 

435.1 

422.2 

443.2 

387.4 

424.5 

$300 

$200 

$100 

$0 

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 

Revenues and Other Financing Sources 

Expenditures 


2011-12 FUND BALANCE 

The District projects a combined fund balance decrease of $37.0 million in 2011-12. 

State law does not allow the District to budget for an unassigned fund balance in the General 

Fund. However, it is likely that an unassigned fund balance will occur in 2011-12 due to 

conservative budgeting and changes in fund balance designations. 

Fund Balances 

Three-Year Comparison 

Actual 

2009-10 

Final 

Amended 

2010-11 

Proposed 


Percentage 

Change 

Increase/ 

(Decrease) 

General $ 127,736,995 $ 111,850,842 $ 101,357,861 -9.38% 


Non-K through 12 Programs 130,224 235,479 235,402 -0.03% 

Nutrition Services 4,188,684 3,244,945 2,403,471 -25.93% 


Debt Service 1,318,781 2,090,942 511,654 -75.53% 


Self-Insurance 19,887,087 18,061,321 16,336,732 -9.55% 

Total $ 243,618,781 $ 203,461,622 $ 166,413,358 -18.21% 

ASSESSED VALUATION 

Jordan School District’s assessed valuation is steadily increasing as a result of 

residential and business development and property revaluation despite a struggling national 

economy. The reason for the large drop for 2009, as shown in the following graph, is due to the 

District division (see page 1). 

Jordan School District’s Assessed Valuation 

(In Billions) 

$32.6 

$36.1 

$17.8 $18.1 $19.6 

$21.5 

$25.7 

$14.3 

Estimated 

$16.0 

Projected 

$14.8 

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 

Calendar Year 


PROPERTY TAXES 

The Board of Education implemented a tax rate increase in 2011-12 of 0.000834 

(12.86%). The change in tax rates by fund is: General 0.000285, Non K-12 (0.000007), Capital 

Projects 0.000560, and Debt Service (0.000004). In the State of Utah when property value is 

reassessed, the tax rates are adjusted to keep the revenues neutral. The tax rates dropped in 

fiscal year 2010-11 due to increased valuations and a State Tax Commission reduction to the 

Capital Outlay rate of 0.000728. The opposite happened for fiscal year 2011-12 where tax rates 

increased due to decreased valuations and a State Tax Commission increase to the Capital 

Outlay rate of 0.000424. The State Tax Commission’s adjustments attempted to keep the 

revenues neutral to the previous year’s budgeted amounts. The year-to-year effect of these 

adjustments, as well as fluctuating valuations, is large swings in the tax rates. However, 

revenues to the District are revenue neutral year-over-year according to state statute. 

JORDAN SCHOOL DISTRICT TAX RATES 

Change 

Actual Actual Proposed from Prior 

2009-10 2010-11 2011-12 Year 

General Fund 

Basic Program 0.001433 0.001495 0.001591 0.000096 

Voted Leeway 0.001600 0.001600 0.001600 0.000000 

Board Leeway 0.000400 0.000400 0.000400 0.000000 

K-3 Reading 0.000121 0.000000 0.000121 0.000121 

Special Transportation 0.000001 0.000081 0.000088 0.000007 

Tort Liability 0.000001 0.000027 0.000029 0.000002 

10% of the Basic Program 0.000000 0.000050 0.000109 0.000059 

Non K-12 

Recreation 0.000070 0.000096 0.000089 (0.000007) 

Capital Projects 

Capital Outlay 0.002214 0.001641 0.002201 0.000560 


Debt Service 

General Obligation Debt 0.001400 0.001095 0.001091 (0.000004) 

TOTAL 0.007380 0.006485 0.007319 0.000834 


GENERAL 

– FUND 100 

During the past several decades the District experienced large enrollment growth. On 

July 1, 2009, the District was divided (see page 

1) causing a large enrollment decrease for 

2009-10, as 

illustrated in the graph below. The 

high growthh areas of the old Jordan 

School 

District are in the remaining Jordan School District; whereas the declining enrollment areas of 

the old Jordan School District are now part of the Canyons School District. Therefore, it is 

expected that high enrollment growth will continue well intoo the future. 

Jordan School District Enrollment History 

90,000 

80,000 

70,000 

60,000 

50,000 

40,000 

30,000 

20,000 

10,000 

0 

1905 

1910 1920 1930 

1940 1950 1960 

1970 1980 19900 2000 2009 20100 2012 

District division 

Growth is 

expected 

to continue 

The proposed General Fund revenue and expenditures aree presented below: 

Proposed Revenue 2011-12 

Total Revenue and Fund Balance 

$382,945,093 

Proposed 

Expenditures 2011-122 

Total Expenditures 

$281,587,232 

Expenditures per pupil 

are presented below: 

Expenditures– 

–$5,573 Per Pupil 

10 

Jordan School District Budget for the 

Year Ending 

June 30, 2012

DEBT SERVICE – FUND 31 

In February 2003, voters approved the District issuing $281 million of bonds. The 

District issued the final $196 million of these bonds in 2007-08. The money received from the 

sale of the bonds is being used to build and equip several new schools, renovate existing 

schools, and purchase additional school sites. In 2011-12, the District decreased the Debt 

Service tax rate by 0.000004. The tax rate decrease was made possible by using an 

accumulated fund balance and the repayment of outstanding debt. 

Jordan School District’s current debt is rated “Aaa” by Moody’s and “AAA” by Fitch, 

based upon the Utah State Guaranty Act. In September 2003, Fitch Ratings upgraded the 

District’s underlying rating from “AA+” to “AAA.” Fitch affirmed the AAA rating on March 7, 2011 

(see pages 84-86). The District is one of a very few select school districts in the nation to 

receive this rating by Fitch. The District’s underlying rating by Moody’s is “Aaa.” 

CAPITAL PROJECTS – FUND 32 

A significant need exists to maintain District buildings. Currently, Jordan School District 

has more than 55 schools and facilities with an average age of over 17 years per building. The 

replacement value for these facilities is about $1.4 billion. In the 2010-11 Capital Projects 

budget, the District budgeted about $15.2 million to maintain these facilities. 

OTHER BUDGET FUNDS 

Nutrition Services (Fund 51) 

Jordan School District continues to provide a quality lunch and breakfast program. For 

2011-12, it is proposed that lunch and breakfast prices remain unchanged from the prior year. 

School Lunch/Breakfast Prices 

Proposed 


Change From 

Prior Year 

2010-11 

Lunch 

Elementary $1.75 $1.75 - 

Secondary 2.00 2.00 - 

Reduced Price .40 .40 - 

Adult 3.00 3.00 - 

Breakfast 

Elementary .80 .80 - 



Adult 2.00 2.00 - 

Health and Accident Self-Insurance (Fund 60) 

Jordan School District is self-insured for employee health and accident coverage. 

Through a negotiated agreement with the Jordan Education Association and the Jordan 

Education Support Professionals Association, the employees paid 5% of the premium costs 

beginning in 2000-01 and agreed to pay 50% of any increased costs thereafter (see page 100 

for a summary of health insurance premiums). While a decrease in total premiums for 2011-12 

is anticipated, employees will not see a change to their portion of the premium. The District will 


use fund reserves to offset any additional healthcare expenses. Any premium increase in future 

years will be shared by the District and employees. The following chart shows a 10-year history 

of health care expenses: 

Fiscal Year 

10-Year History of Health Care Expenses 

Total 

Expenses 

Percent 

Growth 

Employees’ Share 

of Premium 

2002-03 34,919,243 1.59% 8.34% 

2003-04 39,358,079 12.71% 9.51% 

2004-05 46,272,605 17.57% 11.64% 

2005-06 48,909,841 5.70% 14.18% 

2006-07 45,302,563 (7.38%) 24.85% 

2007-08 46,006,894 1.55% 26.40% 

2008-09 51,146,884 11.17% 28.42% 

2009-10 32,743,630 (35.98%) 26.16% 

2010-11 (Final Amended) 36,948,774 12.85% 25.36% 

2011-12 (Proposed) 35,354,761 (4.31%) 27.52% 

Other Miscellaneous Funds (Funds 21, 23, 75) 

Student Activities – Fund 21 

No significant changes. 

Non-K through 12 – Fund 23 


Jordan Education Foundation – Fund 75 


CONCLUSION 

The 2011-12 budget is based on the Board of Education’s mission, vision, and belief 

statements. This direction from the Board of Education assures that the District will continue to: 

1. Provide quality educational programs and instructional materials within the limits 

of the funding available. 

2. Provide a long-term source of funding to finance the opening and operation of 

new schools. 

3. Provide additional school sites. 

4. Protect the investment in existing buildings through an ongoing renovation 

program. 

5. Continue efforts to assure that funding is in keeping with actual costs. 

6. Establish fiscally responsible tax rates and allocations. 

12 Jordan School District Budget for the Year Ending June 30, 2012

JORDAN SCHOOL DISTRICT BOARD OF EDUCATION 

AND ADMINISTRATIVE PERSONNEL 

Board President ............................................................................................................. Rick Bojak 

Board Vice President.....................................................................................Leah Voorhies, Ph.D. 

Board Member ............................................................................................... Carmen R. Freeman 

Board Member .................................................................................................. Peggy Jo Kennett 

Board Member .................................................................................................. Richard S. Osborn 

Board Member ................................................................................................. Susan K. Pulsipher 

Board Member ........................................................................................................... Corbin White 

Superintendent ....................................................................................... Patrice A. Johnson, Ed.D. 

Deputy Superintendent for Business Services ........................................................ D. Burke Jolley 

Administrator of Auxiliary Services ............................................................................... John Taylor 

Administrator of Curriculum and Staff Development .............................................. Laura Finlinson 

Administrator of Human Resources ............................................................. June LeMaster, Ph.D. 

Administrator of Schools ........................................................................... Anthony Godfrey, Ed.D. 

Administrator of Schools ........................................................................................ David Stoddard 

Administrator of Schools ........................................................................................ Bevan Wasden 

SIGNIFICANT PERSONNEL CHANGES 

Administrative personnel changes include the retirement of Dr. Barry L. Newbold, 

superintendent of schools. Dr. Newbold served in this position from July 1, 1996, to December 

31, 2010. The Board of Education filled this position with an interim superintendent, Mr. David 

Stoddard, from January 1 through May 31, 2011. On April 19, 2011, the Board unanimously 

approved the selection of Dr. Patrice A. Johnson as the new superintendent of Jordan School 

District. Dr. Johnson’s tenure began June 1, 2011. 

As a result of the November 2010 elections, Mrs. Susan K. Pulsipher was elected to 

represent precinct 3, replacing Dr. J. Dale Christensen, and Mr. Corbin White was elected to 

represent precinct 2, replacing Mr. Randy S. Brinkerhoff. Board Member Peggy Jo Kennett was 

re-elected to represent precinct 7. The Oath of Office was administered to these individuals on 

January 11, 2011, and they will serve four-year terms. Board leadership positions also changed 

in January 2011 with the election of Mr. Bojak as president and Dr. Voorhies as vice president 

to serve two-year terms of office. 

The reader should refer to pages 124 and 125 where changes in staffing levels are 

summarized by District function over five years. Total full-time equivalents for 2011-12 is 

projected to be 4,042.73, up from 3,982.63 the previous year. 


II. BUDGET AWARDS 

GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) 

The Government Finance Officers Association (GFOA) awarded a Distinguished Budget 

Presentation Award to Jordan School District for its annual budget for the fiscal year beginning 

July 1, 2010. This marked the fifteenth consecutive year Jordan School District has received 

this prestigious award. To qualify for this award, a governmental unit must publish a budget 

document that meets program criteria as a policy document, as an operations guide, as a 

financial plan, and as a communication device. 

This award is valid for a one-year period. However, Jordan School District’s budget for 

the fiscal year beginning July 1, 2011, is believed to conform to all GFOA program requirements 

and will be submitted to GFOA for evaluation and commendation. 

ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL (ASBO) 

The Association of School Business Officials International (ASBO) awarded a 

Meritorious Budget Award to Jordan School District for excellence in the preparation and 

issuance of a school system annual budget for the fiscal year beginning July 1, 2010. This 

marked the fifteenth consecutive year Jordan School District has received this prestigious 

award. The Meritorious Budget Award program is voluntary and designed by school business 

management professionals to enable school business administrators to achieve a standard of 

excellence in budget presentation. 

The Meritorious Budget Award is only conferred to school systems that have met or 

exceeded the Meritorious Budget Award program criteria. Jordan School District’s budget for 

the fiscal year beginning July 1, 2011, is also believed to conform to all ASBO program 

requirements and will be submitted to ASBO for evaluation and commendation. 




ORGANIZATIONAL SECTION

I. DISTRICT ORGANIZATION AND ADMINISTRATION 

JURISDICTION AND GOVERNANCE 

Jordan School District was established in 1905 and provides elementary and secondary 

education (K-12) for approximately 50,500 students and is the fourth largest of Utah’s 41 school 

districts. The District is located approximately 12 miles south of Salt Lake City and is comprised of 

urban, suburban, and rural areas encompassing the towns of Bluffdale, Copperton, Herriman, 

Riverton, South Jordan, and West Jordan, as well as unincorporated areas of Salt Lake County. 

The District covers approximately 150 square miles in the southwest quadrant of Salt Lake County 

extending from roughly the Jordan River on the east to the Oquirrh Mountain range on the west. 

The District serves an area that was historically rural farming communities. However, as the Salt 

Lake City metropolitan area has grown, the area has become more and more urban. 

Other information of interest about the District: 

‣ Estimated population within District boundaries is 240,000 

‣ As of March 2011, unemployment is estimated to be 7.0% 

‣ Latest estimate for per capita income is $38,026 

‣ Student profile of the District is 85% white and 15% other 

‣ Some of the largest taxpayers within the District: 

Kennecott Utah Copper (mining) 

PacifiCorp (utility) 

Jordan Landing (retail) 

Dannon Company, Inc. (food processing) 

‣ The District employs approximately 4,000 full-time equivalent (FTE) employees 

‣ Major universities and colleges within 30 miles of the District: 

Brigham Young University 

Salt Lake Community College 

University of Utah 

Utah Valley University 

Westminster College 

The District is governed by a seven-member elected Board of Education. Voters in each of 

the District’s seven precincts elect one member to serve as their representative on the Board of 

Education. School Board elections are held in November in conjunction with the general election. 

The Board members elect a president and vice president at the time new members are sworn into 

office. The Board is committed to a policy of public involvement. School community groups, ad hoc 

committees, task forces, and other organizations give patrons opportunities to help guide the 

decision-making process. Changes which impact families are always discussed publicly before 

action is taken. The Board reserves time at each board meeting when patrons may raise issues or 

ask questions. The superintendent is the District’s chief executive and budget officer. The deputy 

superintendent for Business Services is the fiscal manager. Both the superintendent and the deputy 

superintendent for Business Services serve at the pleasure of the Board and are appointed for twoyear 

terms. 


BOARD OF EDUCATION MISSION, VISION, AND BELIEF STATEMENTS 

Mission 

Provide excellent educational opportunities for all students and ensure quality teachers, 

administrators and support staff. 

Vision 

 

 

 

 

 

 

Continually improve student instruction and learning while maintaining accountability for 

results. 

Provide safe and appropriate schools. 

Reduce class size. 

Proactively address issues related to changes in student enrollment. 

Build trust, respect, and confidence through effective communication. 

Value and appreciate employees. 

Beliefs 

Increasing student scholarship and achievement is an attainable goal of the Board of 

Education. 

The Board is accountable to its constituents for the expenditure of public funds in a prudent 

and responsible manner. 

The Board is receptive to creative and progressive thinking that leads to improved student 

achievement, strengthened character, and acceptance of civic responsibility. 

Every child can learn. 

Appropriate student behavior is essential to a positive school culture and reflects respect for 

self and others. 

Parental support is a critical force for student achievement. 

The views, opinions and participation of our communities are valued and encouraged. 

Quality teaching promotes quality student learning. 

The principal is the school’s leader and assumes responsibility for its success. 

District Office personnel provide leadership and services that support schools in 

accomplishing their goals. 

The education provided must be relevant and responsive to the ever-changing world. 

Technology is an essential tool for learning in the 21 st Century. 

ECONOMIC CLIMATE 

Several factors were taken into consideration when establishing the 2011-12 budget. The 

District had to balance the academic needs of the students with the availability of funds in a poor 

economic environment. It is anticipated that reductions will be seen in federal, state, and local 

revenue. Significant reductions were made in May 2010; these reductions are evident in the 2010- 

11 revised budget and 2011-12 proposed budget. The District was able to establish a budget for 

2011-12 that does not include additional program reductions and fulfills the newly added 

requirement by the State of Utah to adopt a Common Core curriculum as well as increase the 

counselor-to-student ratio. 


DISTRICT DIVISION 

On November 6, 2007, the voters residing in the cities of Alta, Cottonwood Heights, Draper, 

Midvale, and Sandy voted to create a new district and separate themselves from Jordan School 

District. Effective July 1, 2009, the separated cities became the new Canyons School District. 

Jordan School District continues to serve the cities of Bluffdale, Copperton, Herriman, Riverton, 

South Jordan, and West Jordan. This budget represents the third budget for the remaining Jordan 

School District. Canyons School District costs for 2008-09 are included with Jordan School District 

2008-09 costs. The 2009-10 actual, 2010-11 and 2011-12 budgets for Jordan School District show 

significant decreases from 2008-09 in enrollment, assessed valuation, revenues, expenditures, and 

fund balances due to the division. Past activity for Jordan School District was retained for 

comparison and historical purposes. Given the significant changes in operations, users and readers 

of these budgets should use caution when doing trend analysis. 


II. BUDGET RESPONSIBILITIES 

LINE/STAFF 

The line/staff organization is illustrated in the chart on page 21. Names, titles, and a 

synopsis of administrative responsibilities are provided on the pages following the line/staff chart. 

The discussion of each budget fund included in the Financial Section indicates the line/staff 

members who were involved in the preparation and administration of each budget area. Questions 

about the various budget sections should be addressed to the administrators listed for that section. 


JORDAN SCHOOL DISTRICT 

LINE/STAFF 


PUBLIC 

BOARD OF EDUCATION 

Superintendent of Schools 

Deputy Superintendent 

for Business Services 

Administrator 

of 

Auxiliary 

Services 

Administrator 

of Curriculum 

& Staff 

Development 

Administrator 

of 

Schools 

Administrator 

of 


Administrator 

of 


Administrator 

of 

Human 

Resources 

Staff 

Assistant 

Accounting 

Budgets 

& Audits 

Director 

Curriculum 

Consultants 

K-12 


Principals 



Principals 



Principals 

Human 

Resources 

Specialists 

Custodial/ 

Energy 

Services 

Director 

Accountant 

Internal 

Auditor 

Grants Mgmt 

and 

Support 

Services 

Consultant 

Career & 

Technical 

Education 

Director 

Accountability 

& Program 

Services 

Director 

Educational 

Support 

Services 

Coordinator 

Maintenance 

Services 

Director 

Information 

Systems 

Director 

Special 

Education 

Director 

CTE 


Principals 

Planning 

& Student 

Services 

Director 


Education 

Foundation 

Director 

New 

Construction 

Director 

Instructional 

Technology 

Specialists 

Special 

Education 


Principals 

CTE 

Consultant 

Student 

Intervention 

Program 

Specialist 

Nutrition 

Services 

Director 

Insurance 

Services 

Director 

Special 

Education 

Program 

Specialist 

Transportation 

Director 

Payroll 

Services 

Director 

Guidance 

Program 

Specialist 

Purchasing 

Director 


SYNOPSIS OF ADMINISTRATIVE RESPONSIBILITIES 

The following information is a synopsis of the positions identified on the line/staff chart on 

page 21, including titles, names, and primary areas of responsibility. Board members are listed first, 

followed by cabinet level positions, school administrators, district directors, and specialist positions 

(listed alphabetically). 


Board President ................................................................................................................. Rick Bojak 

Mr. Bojak represents Precinct 4. His term of office is 2008-2012. 

Board Vice President ........................................................................................ Leah Voorhies, Ph.D. 

Dr. Voorhies represents Precinct 6. Her term of office is 2008-2012. 

Board Member .................................................................................................... Carmen R. Freeman 

Mr. Freeman represents Precinct 1. His term of office is 2008-2012. 

Board Member ........................................................................................................ Peggy Jo Kennett 

Mrs. Kennett represents Precinct 7. Her term of office is 2011-2014. 

Board Member ....................................................................................................... Richard S. Osborn 

Mr. Osborn represents Precinct 5. His term of office is 2008-2012. 

Board Member ...................................................................................................... Susan K. Pulsipher 

Mrs. Pulsipher represents Precinct 3. Her term of office is 2011-2014. 

Board Member ................................................................................................................ Corbin White 

Mr. White represents Precinct 2. His term of office is 2011-2014. 

Cabinet 

Superintendent ........................................................................................... Patrice A. Johnson, Ed.D. 

Appointed April 19, 2011; began her term as superintendent on June 1, 2011. Serves as the chief 

executive officer for the school system and is responsible for implementation of Board policies and all 

administrative procedures. 

Deputy Superintendent for Business Services ............................................................ D. Burke Jolley 

Originally appointed on July 1, 1998. Manages all activities related to finances, school board meetings, 

elections, tax assessments, and other general business matters. Under Utah law, title is referred to as 

business administrator. 

Administrator of Auxiliary Services .................................................................................... John Taylor 

Administers maintenance services related to keeping schools, offices, and other buildings open, 

comfortable, and safe for use. Administers operation of the following departments: New Construction, 

Maintenance, Custodial, Transportation, and Nutrition Services. 

Administrator of Curriculum and Staff Development .................................................... Laura Finlinson 

Administers instructional and educational support services including the development, preparation, and 

presentation of special curriculum materials, and provides assistance to teachers in the instructional 

process. Administers services related to instructional support, special education, and federal program 

administration. 


Administrator of Human Resources .................................................................. June LeMaster, Ph.D. 

Administers personnel, including hiring staff, implementing personnel policies, negotiating contracts, and 

maintaining personnel records. 

Administrator of Schools ............................................................................... Anthony Godfrey, Ed.D. 

Administrator of Schools ............................................................................................. David Stoddard 

Administrator of Schools .............................................................................................. Bevan Wasden 

Administers activities related to the improvement of instruction and education in all schools for students in 

grades kindergarten through twelve. Administers services related to applied technology, testing, student 

record keeping, educational support, and student intervention. 

K-12 School Administrators 

Each of the District’s schools is administered by a principal. High schools, middle schools, and larger 

elementary schools also have assistant principals who are assigned on the basis of school enrollment. 

Principals are responsible for instructional programs, special services, local school budgets, etc. 

District Directors 

Accountability and Program Services ............................................................................. Clyde Mason 

Directs services related to group testing, assessment projects, reform grants, research project proposals, 

and test results reporting. 

Accounting, Budgets, and Audits ............................................................................ John Larsen, CPA 

Directs record keeping for all financial operations and transactions of the school system, manages 

accounting procedures, and interprets financial transactions. 

Career and Technical Education ........................................................................................ Scott Olsen 

Directs all applied technology programs in middle schools, high schools, and the Jordan Applied 

Technology Centers. 

Custodial/Energy Services ............................................................................................. Duane Devey 

Directs all services related to the cleaning and light maintenance of District facilities. Directs activities 

related to utilities and energy conservation. 

Information Systems ........................................................................................ Cindy Nagasawa-Cruz 

Directs preparation of data, implementation of technology for storage, updating, maintaining, and 

retrieving information necessary for school and business operations. Provides leadership and 

technical support for instructional use of computers. 

Insurance Services ....................................................................................................... Cheryl Matson 

Directs services related to insurance policies including health and accident, life, disability, etc. 

Jordan Education Foundation ............................................................................................ Steven Hall 

Directs activities associated with the Jordan Education Foundation, a non-profit organization 

established to secure and manage funds received from the private sector. 

Maintenance ............................................................................................................... David Rostrom 

Directs all services related to the repair and maintenance of District facilities. 

New Construction ......................................................................................................... Randy Haslam 

Directs the District’s new school construction and major renovation programs. 

Nutrition Services ................................................................................................................. Jana Cruz 

Directs all services related to lunch and breakfast programs of the District. 


Payroll ............................................................................................................................... Judy Burton 

Directs distribution of salaries and payments for payroll-associated costs such as federal income 

tax withholding, social security, retirement and insurance benefits, etc. 

Planning and Student Services ............................................................................... Sherry Devenberg 

Directs services related to student record keeping including attendance accounting, home locations, 

family characteristics, and other census data. Oversees preparation of school calendar and 

statistical reports which provide information for classroom instruction, guidance, and other uses. 

Administers the District’s planning effort including the location of new schools and the establishment 

of school boundaries. 

Purchasing ...................................................................................................................... Richard Field 

Directs purchasing and warehousing of supplies, furniture, equipment, and materials used in schools 

and departments. 

Special Education ................................................................................................................. Beth Usui 

Directs programs for handicapped students including hearing impaired, occupational therapy, physical 

therapy, precision teaching, resource programs, speech, and guidance programs. 

Transportation .................................................................................................................. Herb Jensen 

Directs all services associated with busing students to and from school. 

Assistants, Consultants, and Specialists 

Accountant/Internal Auditor ............................................................................ Heather Ellingson, CPA 

Maintains general ledger, reconciles monthly bank statements, audits federal, state, and selected local 

programs annually, audits school accounts, etc. 

Auxiliary Services Staff Assistant .................................................................................. Scott Thomas 

Provides administrative support for activities associated with the maintenance and operation of buildings 

and grounds, new construction, and supervision of classified personnel. 

Career and Technical Education Consultant ...................................................................... Terry Price 

Provides administrative support for programs associated with Career and Technical Education in high 

schools and middle schools, Jordan Applied Technology Center, Adult Education, budgets, and grants. 

Curriculum and Staff Development Consultant ................................................................... Doug Allen 

Curriculum and Staff Development Consultant ...................................................... Maggie Cummings 

Curriculum and Staff Development Consultant ............................................................. Jennifer Fisher 

Curriculum and Staff Development Consultant ............................................................ Carolyn Gough 

Curriculum and Staff Development Consultant ..................................................................... Pam Su’a 

Curriculum and Staff Development Consultant ................................................................ Kathy Wittke 

Assists with the development and implementation of curricular goals, strategies, evaluation materials, 

other support materials, and the conducting of in-service training for teachers. 

Educational Support Services Coordinator .................................................................... Lisa Robinson 

Provides administrative services related to Title I, Title III, Jordan District nurses, and programs for 

English Language Learners, Migrant/Homeless students, Indian education, and MESA. 

Grants Management and Support Services Consultant ............................................. Shelley Nordick 

Provides administrative services related to compliance with Elementary and Secondary Education Act, 

grants management, and activities related to the use of audio-visual materials and media-related 

services. 

Guidance Program Specialist .............................................................................. Fulvia Franco, Ph.D. 

Provides administrative services related to guidance, counseling, school psychologists, and social 

workers. 


Human Resources Specialist – Classified ...................................................................... Brent Burge 

Human Resources Specialist – Licensed ....................................................................... Kyle Hansen 

Provides administrative services related to assignment of personnel, substitute teacher placements, staff 

recruiting, and other personnel matters. 

Instructional Technology Specialist ........................................................................................ Ron Bird 

Instructional Technology Specialist .............................................................................. Michael Heaps 

Instructional Technology Specialist ............................................................................ Steven Harwood 

Instructional Technology Specialist .................................................................................... Mark Sowa 

Provides administrative, in-service, and technical support to District and school staff regarding the 

effective use of technology for business and instructional purposes. 

Special Education Program Specialist .............................................................................. Julie Brown 

Provides administrative services related to Special Education programs. 

Student Intervention Program Specialist ........................................................................... Brett Wilson 

Provides administrative services related to drug and alcohol abuse prevention programs. Provides 

administrative support to schools for students with behavior problems, chairs the District Appeals 

Committee, and coordinates referral services to law enforcement agencies. 



Schedule of Correlation Between Departmental Budgets, Board of Education Vision Statements, 

and Fund Budgets 


Student 

Vision Statements (page 2) General Activities 

1 2 3 4 5 6 Fund 10 Fund 21 

Cabinet: 

Superintendent x x x x x x $ 505,886 $ - 

Deputy Superintendent - Business Services x x x x x x 165,293,536 - 

Auxiliary Services x x x x x 781,188 - 

Curriculum and Staff Development x x x 8,522,781 - 

Human Resources x x 1,556,273 - 

K-12 Feeder Systems x x x x x 10,181,570 7,450,000 

Departments: 

Accountability and Program Services x x x 1,014,022 - 

Accounting, Budgets, and Audits x x x x 588,845 - 

Career and Technical Education x x x 11,019,092 - 

Energy/Custodial Services x x x 21,130,646 - 

Information Systems x x x 5,711,285 - 

Insurance Services x 2,499,642 - 

Jordan Education Foundation x x - - 

Maintenance x x x 7,953,098 - 

New Construction x x - - 

Nutrition Services x x x - - 

Payroll x 592,744 - 

Planning and Student Services x x x x 230,111 - 

Purchasing x x x x 1,106,552 - 

Special Education x x x 32,923,487 - 

Transportation x x 9,976,474 - 

Total 10 9 7 10 16 16 $ 281,587,232 $ 7,450,000 

Program Directors were instructed to follow the below guidelines as they prepared their 2011-12 budgets: 

Salaries and Wages should be budgeted as follows: 

1) No COLA increases 

2) No Step increases 

3) No Lane increases 

Benefits should be budgeted as follows: 

1) Social Security 6.20% 

2) Medicare 1.45% 

3) Retirement 18.36% 

4) Industrial Insurance 0.80% 

5) Health and Life Insurance $8,820 per full-time equivalent 

6) Disability Insurance $156.60 per full-time equivalent 


2011-12 Budgeted Amounts by Fund 

Nutrition 

Non K-12 Services Foundation Insurance Debt Service Capital Projects 

Fund 23 Fund 51 Fund 75 Fund 60 Fund 31 Fund 32 Total 

$ - $ - $ - $ - $ - $ - $ 505,886 

1,288,810 - - - 16,809,288 28,700,032 212,091,666 

- - - - - 5,252,288 6,033,476 

- - - - - 123,000 8,645,781 

- - - - - - 1,556,273 

24,000 - - - - 332,490 17,988,060 

- - - - - - 1,014,022 

- - - - - - 588,845 

498,192 - - - - - 11,517,284 

- - - - - 682,000 21,812,646 

- - - - - 4,330,000 10,041,285 

- - - 35,354,761 - - 37,854,403 

- - 648,892 - - - 648,892 

- - - - - 6,279,063 14,232,161 

- - - - - 7,570,282 7,570,282 

- 19,145,425 - - - - 19,145,425 

- - - - - - 592,744 

- - - - - - 230,111 

- - - - - 100,000 1,206,552 

5,135,149 - - - - 1,000,000 39,058,636 

- - - - - 2,155,500 12,131,974 

$ 6,946,151 $ 19,145,425 $ 648,892 $ 35,354,761 $ 16,809,288 $ 56,524,655 $ 424,466,404 

Indirect Cost Rates for Applicable State and Federal Programs 

1) Restricted Programs 3.96% 

2) Unrestricted Programs 15.14% 

Reimbursement Rates 

1) Mileage $0.51 per mile 

2) Cellular Telephone $0.10 per peak minute and $0.10 per text message, limited to $50 per month 

In total, all non compensation expenditures may not exceed the prior year's budget. 

NOTES: 

These original assumptions will likely change because salary negotiations are completed 

after the budget book is required to be printed. 

Due to District restructuring, this schedule should not be used to compare to the similar 

schedule in prior years. 



Schedule of Correlation Between Departmental Budgets, Full-Time Equivalents, and General Fund Functions 

Number 

of Full- 

Time 

Instructional 

Equivalents Instruction Students Staff 

Cabinet: 

Superintendent 4.27 $ - $ - $ - 

Deputy Superintendent - Business Services 2,254.57 142,503,863 3,428,723 2,399,169 

Auxiliary Services 7.00 - - - 

Curriculum and Staff Development 65.93 3,239,912 10,971 5,207,315 

Human Resources 15.43 350,075 - 21,547 

K-12 Feeder Systems 222.34 7,112,707 829,211 1,206,379 

Departments: 

Accountability and Program Services 7.00 212,859 - 14,982 

Accounting, Budgets, and Audits 8.00 - - - 

Career and Technical Education 91.34 9,643,319 358,858 451,470 

Energy/Custodial Services 155.78 - - - 

Information Systems 58.11 795,791 - 281,737 

Insurance Services 4.43 1,351,555 - - 

Jordan Education Foundation 1.85 - - - 

Maintenance 91.00 - - - 

New Construction 6.00 - - - 

Nutrition Services 270.88 - - - 

Payroll 8.43 - - - 

Planning and Student Services 2.43 - 230,111 - 

Purchasing 18.75 - - - 

Special Education 624.65 27,336,266 3,283,049 1,471,516 

Transportation 124.54 - - - 

Total 4,042.73 $ 192,546,347 $ 8,140,923 $ 11,054,115 

The following departments do not have budgeted expenditures in the General Fund: 

Jordan Education Foundation 

New Construction 

Nutrition Services 

Note: 

Due to District restructuring, this schedule should not be used to compare to the similar schedule in prior years. 


2011-12 Budgeted Amounts by Function 

Personnel, 

Planning, General 

District School Business Operation and and Data Fund 10 

Administration Administration Administration Maintenance Transportation Processing Total 

$ 373,259 $ - $ - $ - $ - $ 132,627 $ 505,886 

329,719 16,149,359 352,703 - - 130,000 165,293,536 

- - - 781,188 - - 781,188 

- 644 - 15,933 - 48,006 8,522,781 

300 - - - - 1,184,351 1,556,273 

861,000 81,941 - 90,332 - - 10,181,570 

200,000 48,167 - 66 - 537,948 1,014,022 

- - 588,845 - - - 588,845 

- 529,403 5,680 500 - 29,862 11,019,092 

- - - 21,130,646 - - 21,130,646 

- - - - - 4,633,757 5,711,285 

5,000 - 1,109,993 - - 33,094 2,499,642 

- - - - - - - 

- - - 7,953,098 - - 7,953,098 

- - - - - - - 

- - - - - - - 

- - 592,744 - - - 592,744 

- - - - - - 230,111 

- - 768,097 338,455 - - 1,106,552 

- 811,909 - - 20,747 - 32,923,487 

- - - - 9,976,474 - 9,976,474 

$ 1,769,278 $ 17,621,423 $ 3,418,062 $ 30,310,218 $ 9,997,221 $ 6,729,645 $ 281,587,232 


III. BUDGET PREPARATION AND PROCEDURES 

UTAH BUDGET CODE PROVISIONS 

Each spring the District administration recommends to the Board of Education a proposed 

(or tentative) budget for the next fiscal year. Following approval from the Board, this budget 

becomes known as the adopted (or approved) budget. Each spring the administration also 

recommends revisions to the current fiscal year’s budget (labeled “Final Amended”). 

The guidelines for development of the District’s budget are outlined below and are verbatim 

from Utah Code, 2003 Edition. 

Title 53A. State System of Public Education 

Chapter 19. School District Budgets 

Part 1. Fiscal Procedures 

53A-19-101. Superintendent of school district as budget officer–School district budget. 

(1) The superintendent of each school district is the budget officer of the district. 

(2) Prior to June 1 of each year, the superintendent shall prepare and file with the local school 

board a tentative budget. The tentative budget and supporting documents shall include the 

following items: 

(a) the revenues and expenditures of the preceding fiscal year; 

(b) 

(c) 

(d) 

(e) 

the estimated revenues and expenditures of the current fiscal year; 

an estimate of the revenues for the succeeding fiscal year based upon the lowest tax 

levy that will raise the required revenue, using the current year's taxable value as the 

basis for this calculation; 

a detailed estimate of the essential expenditures for all purposes for the next 

succeeding fiscal year; and 

the estimated financial condition of the district by funds at the close of the current 

fiscal year. 

(3) The tentative budget shall be filed with the district business administrator for public 

inspection at least 15 days prior to the date of its proposed adoption by the local school 

board. 

53A-19-102. Local school boards budget procedures. 

(1) Prior to June 22 of each year, each local school board shall adopt a budget and make 

appropriations for the next fiscal year. If the tax rate in the proposed budget exceeds the 

certified tax rate defined in Subsection 59-2-924(2), the board shall comply with the Tax 

Increase Disclosure Act in adopting the budget. 

(2) Prior to the adoption of a budget containing a tax rate which does not exceed the certified 

tax rate, the board shall hold a public hearing on the proposed budget. In addition to 

complying with Title 52, Chapter 4, the Open and Public Meetings Act, in regards to the 

hearing, the board shall do the following: 

(a) 

(b) 

publish the required newspaper notice at least one week prior to the hearing; and 

file a copy of the proposed budget with the board's business administrator for public 

inspection at least ten days prior to the hearing. 

(3) The board shall file a copy of the adopted budget with the state auditor and the State Board 

of Education. 

53A-19-103 Undistributed reserve in school board budget. 


(1) A local school board may adopt a budget with an undistributed reserve. The reserve may 

not exceed 5% of the maintenance and operation budget adopted by the board in 

accordance with a scale developed by the State Board of Education. The scale is based on 

the size of the school district's budget. 

(2) The board may appropriate all or a part of the undistributed reserve made to any 

expenditure classification in the maintenance and operation budget by written resolution 

adopted by a majority vote of the board setting forth the reasons for the appropriation. The 

board shall file a copy of the resolution with the State Board of Education and the state 

auditor. 

(3) The board may not use undistributed reserves in the negotiation or settlement of contract 

salaries for school district employees. 

53A-19-104. Limits on appropriations—Estimated expendable revenue. 

(1) A local school board may not make any appropriation in excess of its estimated expendable 

revenue, including undistributed reserves, for the following fiscal year. 

(2) In determining the estimated expendable revenue, any existing deficits arising through 

excessive expenditures from former years are deducted from the estimated revenue for the 

ensuing year to the extent of at least 10% of the entire tax revenue of the district for the 

previous year. 

(3) In the event of financial hardships, the board may deduct from the estimated expendable 

revenue for the ensuing year, by fund, at least 25% of the deficit amount. 

(4) All estimated balances available for appropriations at the end of the fiscal year shall revert to 

the funds from which they were appropriated and shall be fund balances available for 

appropriation in the budget of the following year. 

(5) A local school board may reduce a budget appropriation at its regular meeting if notice of the 

proposed action is given to all board members and the district superintendent at least one 

week prior to the meeting. 

(6) An increase in an appropriation may not be made by the board unless the following steps 

are taken: 

(a) the board receives a written request from the district superintendent that sets forth the 

reasons for the proposed increase; 

(b) notice of the request is published in a newspaper of general circulation within the 

school district at least one week prior to the board meeting at which the request will 

be considered; and 

(c) the board holds a public hearing prior to the board's acting on the request. 

53A-19-105. School district interfund transfers. 

(1) A school district shall spend revenues within the fund for which they were originally 

authorized, levied, collected or appropriated. 

(2) Except as otherwise provided in this section, school district interfund transfers of residual 

equity are prohibited. 

(3) The State Board of Education may authorize school district interfund transfers of residual 

equity when a district states its intent to create a new fund or expand, contract, or liquidate 

an existing fund. 

(4) The State Board of Education may also authorize school district interfund transfers of 

residual equity for a financially distressed district if the board determines the following: 

(a) the district has a significant deficit in its maintenance and operations fund caused by 

circumstances not subject to the administrative decisions of the district; 

(b) 

(c) 

the deficit cannot be reasonably reduced under Section 53A-19-104; and 

without the transfer, the school district will not be capable of meeting statewide 

educational standards adopted by the State Board of Education. 


(5) The board shall develop standards for defining and aiding financially distressed school 

districts under this section in accordance with Title 63, Chapter 46a, Utah Administrative 

Rulemaking Act. 

(6) (a) All debt service levies not subject to certified tax rate hearings shall be recorded 

and reported in the debt service fund. 

(b) Debt service levies under Subsection 59-2-924(2)(a)(iv)(C) that are not subject to the 

certified tax rate hearing requirements of Sections 59-2-918 and 59-2-919 may not be 

used for any purpose other than retiring general obligation debt. 

(c) Amounts from these levies remaining in the debt service fund at the end of a fiscal 

year shall be used in subsequent years for general obligation debt retirement. 

(d) Any amounts left in the debt service fund after all general obligation debt has been 

retired may be transferred to the capital projects fund upon completion of the 

budgetary hearing process required under Section 53A-19-102. 

53A-19-106. Warrants drawn by business administrator. 

The business administrator of a local school board may not draw warrants on school district 

funds except in accordance with and within the limits of the budget passed by the local 

school board. 

53A-19-107. Emergency expenditures. 

This chapter does not apply to appropriations required because of emergencies involving 

loss of life or great loss of property. 

53A-19-108. Monthly budget reports. 

(1) The business administrator of each local school board shall provide each board member 

with a report, on a monthly basis, that includes the following information: 

(a) the amounts of all budget appropriations; 

(b) the disbursements from the appropriations as of the date of the report; and 

(c) the percentage of the disbursements as of the date of the report. 

(2) A copy of the report shall be available for public review. 

BUDGET DEVELOPMENT AND ADMINISTRATIVE POLICIES 

The following Board of Education policies guide the budget preparation and administration. 

Operating Budget Policies 

• The District will cover current expenditures with current revenues. The District will avoid 

budgetary procedures that cover current expenditures at the expense of meeting future 

years’ expenditures, such as postponing expenditures, accruing future years’ revenues, or 

rolling over short-term debt. 

• The budget will provide for adequate maintenance of capital, plant, and equipment, and for 

orderly replacement of equipment. 

• The District will maintain an interactive online budgetary control system to assist in following 

the budget plan. 

• The District will prepare monthly reports comparing actual revenues and expenditures to 

budgeted amounts. 

• Where possible, the District will integrate performance measurement and productivity 

indicators with the budget. 


Capital Improvement Budget Policies 

• The District will develop and administer a multi-year plan for capital improvements and 

update it annually. 

• The District will budget for major capital projects in accordance with the priorities of the 

Board of Education. 

• The District will coordinate development of the capital improvement budget with 

development of the operating budget. Future operating costs associated with new capital 

improvement will be projected and included in the operating budgets. 

• The District will maintain all assets at a level adequate to protect the District’s capital 

investment and to minimize future maintenance and replacement costs. 

• The District will identify the estimated costs and potential funding sources for each capital 

project proposal before it is submitted to the board for approval. 

• The District will restrict any new or replacement construction to be consistent with state 

guidelines for school building utilization. 

• The District will determine the least costly financing method for all new projects. 

• The criteria for determining the order of project completion is primarily based on safety, 

housing, need, funding, and efficiency. 

Debt Management Policies 

• The District will confine long-term borrowing to capital projects and purchases of equipment, 

as required by law. 

• When the District finances capital projects by issuing bonds, it will pay back the bonds within 

a period not to exceed the expected useful life of the asset acquired. 

• The District will try to keep the average maturity of general obligation bonds at or below 15 

years. 

• Total general-obligation debt will not exceed 4% of the reasonable fair market value of 

taxable property within the District. 

• The District will not use long-term debt for current operations. 

• The District will meet all debt service obligations when due. 

• The District will retire tax and revenue anticipation debt annually. 

• The District will maintain communication with bond rating agencies about its financial 

condition. The District will follow a policy of full disclosure in every financial report and 

official statement. 

• The District will provide to the capital markets ongoing disclosure of annual financial 

information and material events that may affect the District’s financial strength. 

Revenue Estimation Policies 

• The District business administrator will estimate annual revenues by an objective, analytical 

process. The District will not include revenue in the budget that cannot be verified with 

documentation of its sources and amount. 

• The District will set fees and user charges in its proprietary funds at a level that fully 

supports the total direct and indirect costs of the activity. 

Accounting, Auditing, and Financial Reporting Policies 

• The accounting system will report financial information, on a basis consistent with Generally 

Accepted Accounting Principles, as established by the Governmental Accounting Standards 

Board (the budget basis is the same as the accounting basis). 

• Regular monthly and annual financial reports will present a summary of financial activity by 

fund. 

• An independent certified public accounting firm will be selected by the Board of Education 

and will perform an annual audit, and will publicly issue its opinion on the District’s financial 

statement. 


• The District will seek to obtain and maintain a Certificate of Achievement for Excellence in 

Financial Reporting from the Government Finance Officers Association. The District will 

also seek to obtain and maintain the Meritorious Budget Award from the Association of 

School Business Officials International, and the Distinguished Budget Presentation Award 

from the Government Finance Officers Association. 

Budget Administration and Management Process 

• Every dollar of expenditure included in this budget is assigned to some person as a “cost 

center controller” for that particular piece of the budget. This person may be a general 

administrator, department administrator, building level administrator, teacher, or other staff 

member. These cost center administrators are responsible to control “their” budget, and are 

subject to disciplinary action for failure to properly control or manage their budget. The 

management information system and organization will not allow expenditures to be incurred 

unless they are properly classified and authorized by the cost center controller and within 

the limits of available appropriations. An interactive online budgetary control system 

provides cost center controller’s budget status information at the touch of a computer 

terminal key as well as monthly reports. Purchase orders are reported as encumbrances 

against available appropriations at the time they are originated. 

SIGNIFICANT ACCOUNTING POLICIES 

The accounting policies of Jordan School District (the District) are in conformity with 

generally accepted accounting principles applicable to governmental units in general and Utah 

school districts in particular. The following is a summary of the more significant policies. 

The Reporting Entity – The District was established in 1905 and provides elementary and 

secondary education in southern Salt Lake County (kindergarten through grade 12). The Board of 

Education, comprised of seven elected officials, is the governing authority for the District. The board 

establishes District policies, approves the budget, appoints a superintendent with responsibilities for 

administering all educational activities of the District, and appoints a business administrator with 

responsibilities for fiscal matters. The board is authorized to issue bonds, incur short-term debt, levy 

ad valorem taxes, and is not dependent on any other unit of local government. This budget book 

presents all the fund types and account groups of the District and its component unit, the Jordan 

Education Foundation, for which the District is considered to be financially accountable. A blended 

component unit, although a legally separate entity, is, in substance, part of the District’s operations. 

The Jordan Education Foundation is a nonprofit organization established under IRS regulations as a 

conduit for tax-deductible contributions to the District. The Foundation’s board is approved by the 

Board of Education. The Foundation exclusively services the District. The Foundation is presented 

as a governmental fund of the District. 

Basis of Accounting and Budgeting – The basis of accounting and the basis of budgeting are the 

same. The accounts of the District are organized on the basis of funds, each of which is considered 

to be a separate accounting entity. The operations of each fund are accounted and budgeted for by 

providing a separate set of self-balancing accounts which comprise its assets, liabilities, fund 

balance, revenues, and expenditures. District resources are allocated to and accounted for in 

individual funds based upon the purposes for which they are to be spent and the means by which 

spending activities are controlled. The various funds are grouped by type in the combined financial 

statements. The District utilizes the following types of funds: 

• Governmental Fund Types – Revenues and expenditures are budgeted and recognized using 

the modified accrual basis of accounting. Revenues are recognized in the accounting period in 


which they become both measurable and available. “Measurable” means that amounts can be 

reasonably determined within the current period. “Available” means that amounts are collectible 

within the current period or soon enough thereafter to be used to pay liabilities of the current 

period. The District’s policy is to consider revenue available if it is expected to be collected within 

60 days following the close of the fiscal year, or within 30 days of the fiscal year end in the case 

of property tax revenue. Revenues collected in advance are deferred and recognized in the 

period to which they apply. State, federal and interest revenues are accrued since these 

revenues are considered measurable and available. Expenditures claimed for reimbursement 

under a federal grant generally must be made before federal money is paid to the District; 

therefore, federal grant revenues are recognized based upon the qualifying expenditures 

recorded. Grants received in advance of qualifying expenditures are recorded as deferred 

revenue until earned. Expenditures are recognized in the accounting period in which the fund 

liability is incurred, except for interest on long-term debt, which is recognized when due. The 

District uses the following governmental funds: 

•• General Fund – The General Fund is used to account for all financial resources applicable to 

the general operations of the District which are not restricted or committed as to use by 

outside sources and which are not required to be accounted for in another fund. 

•• Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of 

specific revenue sources (other than expendable trusts or major capital projects) that are 

legally restricted to expenditures for specific purposes. The District’s principal special revenue 

fund is the Nutrition Services Fund which receives the majority of its revenues from local and 

federal sources and is legally restricted to using such revenues to provide food services to 

students. Another special revenue fund utilized by the District is the Non K-12 Programs 

Fund. The Non K-12 Programs Fund primarily is used to account for the operation of 

preschool and adult education programs. The Student Activities Fund, a special revenue 

fund, accounts for monies that flow through the individual school checking accounts including 

club accounts, athletic programs, class fees, vending receipts, student activity fees, etc. The 

Jordan Education Foundation Fund, a special revenue fund, includes money contributed to 

the Jordan Education Foundation, a nonprofit organization established to secure and manage 

funds from the private sector which are used to foster, promote, and enhance public 

education programs. 

•• Debt Service Fund – The Debt Service Fund is used to account for the accumulation of 

resources for, and payment of, principal, interest and related costs on general obligation 

bonds and capital leases. 

•• Capital Projects Fund – The Capital Projects Fund is used to account for resources 

designated for the acquisition of fixed assets and construction of major capital projects which, 

by their nature, may require more than one budgetary cycle for completion. 

• Proprietary Fund Types – All proprietary fund types are accounted and budgeted for on a cost 

of services or “economic resources” measurement focus. As a result, all assets and liabilities 

(whether current or noncurrent) are included in the related balance sheets. Proprietary fund 

operating statements present revenues that are recognized in the accounting period in which 

they are earned and expenses that are recognized in the period incurred. An internal service 

fund is used to account for the financing of goods or services provided by one department or 

agency to other departments or agencies on a cost-reimbursement basis. Internal service funds 

are designated to accumulate the total cost (including depreciation and overhead) of providing a 

particular service. The Self-Insurance Fund is the only internal service fund used by the District 

and is used to account for the revenues and expenses associated with the District’s self- 


insurance plan covering employee health and accident claims. Premiums are charged to the 

District’s other funds to cover anticipated costs. 

Budget Development Process and Budgetary Accounting – The District operates within budget 

requirements for school districts as specified by State law and as interpreted by the State 

Superintendent of Public Instruction. These financial reports reflect the following budgetary 

standards: 

• For the fiscal year beginning July 1, the business administrator, under the direction of the 

superintendent, prepares a proposed budget for all funds which is presented to the Board of 

Education on or before June 1. 

• After a public hearing has been held, the Board of Education, by resolution, legally adopts the 

final budget no later than June 22. 

• Once adopted, the budget can be amended by subsequent board action. Reductions in 

appropriations can be approved by the board upon recommendation of the Superintendent; 

however, increases in appropriation at the overall fund level require a public hearing prior to 

amending the budget. The business administrator may approve budget transfers within 

departments or programs without board action. 

• Adjustments in estimated revenues and revisions of appropriations due to operational changes in 

categorical program funding are integrated into the amended budget approved by the board. 

• The total budgeted expenditures of a given fund may not exceed the revenues expected to be 

received for the fiscal year plus the fund balance. Control of the budget is exercised at the 

overall fund level. 

• The General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Fund 

budgets are prepared in accordance with generally accepted accounting principles using the 

modified accrual basis of accounting. Unencumbered appropriations lapse at year end. 

Proprietary fund types also adopt budgets. These budgets are for management purposes and 

are not legally required for budgetary control. Proprietary fund types budgets are prepared using 

the accrual basis of accounting. 

Encumbrances – Encumbrance accounting, under which purchase orders for goods and services 

are recorded in order to restrict that portion of the applicable appropriation, is used to facilitate 

comparisons with budgets. Outstanding encumbrances at year end are reported as fund balances 

because they do not constitute expenditures or liabilities. 

Inventories – Inventories are accounted for under the consumption method, wherein inventories are 

recorded as assets when acquired, and expenditures are recorded when the inventories are 

transferred to the schools for consumption. Inventories recorded in the General Fund and other 

governmental fund types are stated at cost using a weighted moving average method. Inventories 

reported in the governmental fund types are equally offset by a reservation of fund balance which 

indicates that they do not constitute “available spendable resources” even though they are a 

component of total assets. Inventories recorded in the Vocational Homes program consist of homes 

held for sale under student home building projects and are stated at the lower of construction and 

other related costs or net realizable value. 

General Fixed Assets – All general fixed assets are carried at cost. All purchased or constructed 

capital assets costing more than $2,000 or which meet other criteria are capitalized and depreciated 

over their estimated useful lives. Depreciation is computed on the straight-line method over the 

following estimated useful lives: 


Buildings ......................................................................................... 40 years 

Building and site improvements .................................................... 20 years 

Furniture, fixtures, and equipment .................................................. 10 years 

Transportation equipment .............................................................. 10 years 

Computer equipment ........................................................................ 5 years 

Cash and Investments – It is the policy of the District to follow the requirements of the Utah Money 

Management Act (Utah Code Annotated 1953, Section 51, Chapter 7) in handling its depository and 

temporary investment transactions. This law requires the depositing of District funds in a “qualified 

depository.” The Act defines a “qualified depository” as any financial institution whose deposits are 

insured by an agency of the Federal Government and which has been certified by the state 

commissioner of financial institutions as meeting the requirements of the Act and adhering to the 

rules of the Utah Money Management Council. 

The Money Management Act also governs the scope of securities allowed as appropriate temporary 

investments for the District and conditions for making investment transactions. Investment 

transactions are to be conducted through qualified depositories or primary reporting dealers. 

Allowable investments under the Act include: 

• Negotiable or non-negotiable deposits of qualified depositories. 

• Repurchase agreements with qualified depositories or primary reporting dealers. 

• Commercial paper which is rated P-1 by Moody’s Investor Services or A-1 by Standard and 

Poors, Inc., if the remaining term to maturity is 270 days or less. 

• Banker’s acceptances that are eligible for discount at a federal reserve bank and which have a 

remaining term of 270 days or less. 

• Obligations of the United States Treasury, including bills, notes, and bonds. 

• Obligations issued by or fully guaranteed as to principal and interest by the following agencies or 

instrumentalities of the United States in which a market is made by a primary reporting 

government securities dealer: Federal Farm Credit Banks, Federal Home Loan Banks, Federal 

National Mortgage Association, Government National Mortgage Association, Federal Home Loan 

Mortgage Corporation, or Student Loan Marketing Association. 

• Shares of certificates in any open-end management investment company registered with the 

Securities and Exchange Commission under the Investment Company Act of 1940, the portfolio 

of which is restricted by law or agreement to investments in which public funds may be invested 

directly. 

• Corporate obligations that are rated A or higher by Moody’s Investor Services or A-1 by Standard 

and Poors Inc., if the remaining term to maturity is 365 days or less and if publicly traded. 

• Public Treasurer’s Investment Fund. 


BUDGET CALENDAR 

An annual budget is prepared for submission to the Board of Education by May of each year 

and, when necessary, a truth-in-taxation public hearing is held in August. No public funds may be 

expended until the tentative budget has been approved by the Board. Financial status reports are 

provided to the Board monthly. The Board must approve increases to fund expenditures in 

advance. 

September 

October 

January 

March 

April 

May 

June 

August 

• An independent audit is completed for the prior fiscal year. The fund balance 

for each fund is set based upon the audit. Also, fund balances for state, 

federal, and local programs are set. 

• The textbook and supply budgets are adjusted according to the October 

Enrollment. 

• The budget is updated for the current fiscal year. Revenues are re-evaluated 

to determine adjustments to the budgeted revenue prepared eight months 

earlier. 

• Establish projected enrollments and teacher/pupil ratios. Capital Outlay 

requests are prepared for review by the Superintendent’s Cabinet. 

• Establish allotments for textbooks, supplies, media, etc. Preliminary local, 

state, and federal program requests are prepared for review by the 

Superintendent’s Cabinet. 

• The State Legislature establishes the new WPU value. 

• The District’s assessed valuation is projected. 

• The Utah State Office of Education provides preliminary projections for statefunded 

programs. 

• The Board of Education holds study sessions to review fund balances, discuss 

administrators’ recommendations, establish budget priorities, and to assure 

compliance with all District goals. 

• The proposed budget is submitted to the Board of Education and made 

available for public review. 

• A formal budget hearing is held, and the budget is officially adopted. 

• A truth-in-taxation hearing is held, if necessary. 


FINANCIAL SECTION

I. BUDGET STRUCTURE 

OPERATING FUNDS 

Jordan School District's revenue and expenditures are managed by fund as follows: 

GOVERNMENTAL FUND TYPES 

Fund 10 – General ..................................................................................... Pages 49-62 

Fund 21 – Student Activities ....................................................................... Pages 63-65 

Fund 23 – Non K through 12 ....................................................................... Pages 67-69 

Fund 51 – Nutrition Services ....................................................................... Pages 71-74 

Fund 75 – Jordan Education Foundation .................................................... Pages 75-77 

Fund 31 – Debt Service .............................................................................. Pages 79-86 

Fund 32 – Capital Projects .......................................................................... Pages 87-96 

PROPRIETARY FUND TYPE 

Fund 60 – Health, Life, and Long-term Disability Self-Insurance .............. Pages 97-100 

A review of each fund is included in the Financial Section. Each review begins with an 

Operation Summary which includes a fund description, a list of the administrator(s) with primary 

responsibility for managing the budget, and the number of full-time equivalent (FTE) positions 

funded. The actual number of employees may exceed the total FTE because some individuals work 

part-time. It should be noted that many full-time individuals are paid through more than one funding 

source. In such instances, only the portion of the FTE related to the specific budget is included. 

Each fund describes the operational changes and summarizes information on revenue, 

expenditures, and fund balances. Statements of Revenue, Expenditures, and Changes in Fund 

Balances provide actual data for 2007-08, 2008-09, 2009-10, final amended data for 

2010-11, and proposed data for 2011-12. Other related information is included as appropriate. 


II. BUDGET SUMMARY – ALL FUNDS 

REVENUE SOURCES 

Operational revenues come from a combination of local, state, and federal sources. 

10-year History of Revenue Funding Source Percentages 

(in millions) 

100% 

90% 

$26.8 $26.9 $31.3 $33.0 $34.9 $36.6 

$67.1 $35.3 

$46.9 

$26.9 

80% 

70% 

60% 

$236.1 

$252.0 

$277.4 

$313.2 

$316.6 

$522.1 

$307.6 

$181.1 

$179.2 

$167.8 

50% 

40% 

30% 

20% 

$230.6 

$235.8 

$250.4 

$262.8 

$287.7 

$332.9 

$315.0 

$187.4 

$196.2 

$192.7 

10% 

0% 


State Funding Local Funding Federal Funding 

10-Year History of Revenue and Other Financing Sources, and Expenditures 

$1,000 

$900 

891.6 

In Millions of Dollars 

$800 

$700 

$600 

$500 

$400 

493.6 

475.6 

514.8 

498.9 

559.1 

549.0 

609.0 

560.1 

639.2 

585.4 

700.3 

689.7 

751.3 

403.8 

435.1 

422.2 

443.2 

387.4 

424.5 

$300 

$200 

$100 

$0 


Revenues and Other Financing Sources 

Expenditures 


LOCAL FUNDING 

Jordan School District levies property taxes to generate revenue. Each year the District 

receives a certified tax rate from Salt Lake County and adopts tax rates according to Utah Code. 

The certified tax rate is set at a level which is revenue neutral with an allowance for new growth. 

Tax rates are lowered as the District’s assessed valuation grows to assure the District does not 

receive a tax windfall as a result of property reassessments and other changes. 

The Board of Education implemented a tax rate increase in 2011-12 of 0.000834 (12.86%). 

The change in tax rates by fund is: General 0.000285, Non K-12 (0.000007), Capital Projects 

0.000560, and Debt Service (0.000004). In the State of Utah when property value is reassessed, 

the tax rates are adjusted to keep the revenues neutral. 

Interest from investments, fees, rentals, etc., also provide revenue. However, revenue 

generated from interest earnings is expected to decrease due to decreasing interest rates. 

STATE FUNDING – BASIC 

The State of Utah has established a minimum school program that guarantees a certain 

basic level of equalized revenue for each student regardless of local school district wealth. Each 

local district must levy a uniform basic tax rate. If the local tax rate does not generate the minimum 

revenue guaranteed by the state, then the state will provide aide to the local district to cover the 

difference. The formula is illustrated below: 

State Guaranteed Amount – Local Levy = State Aid 

The Minimum School Program is funded from the following revenue sources: property tax 

(basic levy), state income tax, and state franchise tax. Minimum School Program revenue is 

distributed to Utah school districts according to the Weighted Pupil Unit (WPU). 

The Utah State Legislature increased the WPU value by $239 to $2,816, primarily by making 

significant funding reductions as described below. 

STATE FUNDING – OTHER 

The State of Utah, in addition to funds generated by the WPU, allocates other funds for 

specific purposes. In 2010-11, there were thirty-eight such earmarks. For 2011-12, there are 

twenty-four such earmarks. Based on State projections, the District anticipates a decrease in these 

other funding sources of $18.3 million or 40.8%. This decrease is primarily due to decreases in 

Flexible Spending, At-Risk, Accelerated, and Transportation funding earmarks. 

FEDERAL FUNDING 

Federal funds are earmarked for specific purposes such as special education, special 

programs, vocational education, and nutrition services. The 2011-12 budget shows an overall 

decline in federal funding, mostly due to the elimination of ARRA stabilization funding and the 

budget assumption that all deferred revenues are spent in the 2010-11 year (see page 6 for more 

information). 


Elementary and Secondary Education Act: Financial Impact 

Based upon preliminary FY2012 ESEA budget figures, Jordan School District anticipates 

receiving $4 million in federal funding. The largest of the Title budgets is the Title I, Part A budget 

which provides additional educational services for economically disadvantaged students. The Title 

II, Part A/Quality Teaching budget represents Jordan District’s primary vehicle for providing ESEA 

content-focused staff development through the provision of full-time ESEA core subject staff 

developers and professional development materials. Professional development supported through 

this funding is designed to improve the quality of regular classroom instruction for all students. The 

majority of Title III and Title IV funding provides staff to support interventions for English language 

learners and other at-risk students. Due to limitations in state funding, Title V, Part A funds are 

used, primarily, as an additional funding source to support educational services for economically 

disadvantaged students and English language learners provided through Titles I and III. 

Without ESEA funding, Jordan District’s ability to improve classroom instruction and serve 

economically disadvantaged students, English language learners, and other at-risk students would 

be severely reduced. However, Jordan School District does bear significant cost, in the form of 

administrative and secretarial personnel, to implement and track compliance with ESEA. 

ASSESSED VALUATION 

The assessed valuation of property within Jordan School District's boundaries is steadily 

increasing as a result of residential development and increased activity in business and industry. 

The reason for the large drop for 2009 in the following graph is due to the District division (see 

page 1). 

Jordan School District’s Assessed Valuation 

(In Billions) 

$32.6 

$36.1 

$17.8 $18.1 $19.6 

$21.5 

$25.7 

$14.3 

Estimated 

$16.0 

Projected 

$14.8 

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 

Calendar Year 


TAX RATE SUMMARY 

A 13-year history of Property Tax Assessments and Collections is shown on page 48. Under 

Utah law, a school district’s tax rate for the subsequent year may not generate additional funds from 

the prior year. The only exceptions to this requirement to remain “revenue neutral” year over year 

can occur as follows: 

1. When a district holds a truth-in-taxation (public) hearing to increase levies as allowed by 

Utah law; 

2. As necessary in the Basic Program rate to generate funds as determined by the Utah 

Legislature; 

3. In the Debt Service rate. This rate may be adjusted annually as necessary to meet 

Debt Service payment needs; and 

4. When a District’s assessed valuation increases year over year because of new growth. 

Changes within the rates are allowed by Utah law, so long as the total rate does not exceed 

the certified rate. The following chart shows a tax rate comparison for 2009-10, 2010-11, and the 

proposed rate for 2011-12. 

Jordan School District Tax Rate Comparison 

Change 

Actual Actual Proposed from Prior 

2009-10 2010-11 2011-12 Year 

General Fund 

Basic Program 0.001433 0.001495 0.001591 0.000096 

Voted Leeway 0.001600 0.001600 0.001600 0.000000 

Board Leeway 0.000400 0.000400 0.000400 0.000000 

K-3 Reading 0.000121 0.000000 0.000121 0.000121 

Special Transportation 0.000001 0.000081 0.000088 0.000007 

Tort Liability 0.000001 0.000027 0.000029 0.000002 


Non K-12 

Recreation 0.000070 0.000096 0.000089 (0.000007) 

Capital Projects 

Capital Outlay 0.002214 0.001641 0.002201 0.000560 


Debt Service 

General Obligation Debt 0.001400 0.001095 0.001091 (0.000004) 

TOTAL 0.007380 0.006485 0.007319 0.000834 

TAX COLLECTIONS 

Each levy of 0.000100 is expected to generate about $1.48 million in revenue. The average 

tax collection rate for the past five years is approximately 100%. 



TAX RATE SCHEDULE 

Actual Actual Actual Actual Proposed 

Description 2007-08 2008-09 2009-10 2010-11 2011-12 

A. General Fund 

1. Basic Program (53A-17a-135) 0.001311 0.001250 0.001433 0.001495 0.001591 

a. Set by law - District part of Basic Program 

(Legislature sets value of WPUs) 

b. Uniform School Fund pays balance of 

program (total Basic Program minus local 

tax collections) 

c. Judgment Levy - - - - - 

2. Voted Leeway (53A-17a-133) 0.001200 0.001200 0.001600 0.001600 0.001600 

a. Maximum Tax Rate - 0.002000 

b. Jordan District election (2-4-03) approved 

a Tax Rate of 0.001600 

c. The first 0.001600 is supported by a State 

revenue guarantee. 

d. Judgment Levy - - - - - 

3. School Board Leeway (53A-17a-134) 0.000400 0.000400 0.000400 0.000400 0.000400 


b. Voted and Board Leeway combined cannot 

exceed a Tax Rate of 0.002000. 

c. The first 0.000400 is supported by a State 

revenue guarantee. 


4. K-3 Reading (53A-17a-151) 0.000087 0.000121 0.000121 - 0.000121 

a. Maximum Tax Rate - 0.000121 

b. Combined with State matching funds, used 

to hire reading specialists in schools. 


5. Special Transportation (53A-17a-127) 0.000001 0.000001 0.000001 0.000081 0.000088 


b. Revenue pays for special bus routes 

associated with hazardous conditions. 


6. Tort Liability (63-30-27) 0.000004 0.000001 0.000001 0.000027 0.000029 


b. Tax Rate maintained at level to pay for 

liability policy premium. 


7 10% of the Basic Program - - - 0.000050 0.000109 

Operating (53A-17a-145) 

a. Maximum Tax Rate is determined by total 

Basic Program 



TAX RATE SCHEDULE (Cont.) 

Actual Actual Actual Actual Proposed 

Description 2007-08 2008-09 2009-10 2010-11 2011-12 

b. Revenue can be used for debt service, 

building construction/remodeling, or 

purchase of school sites, buses, equipment, 

textbooks and supplies. 


B. Non K-12 Fund 0.000020 0.000051 0.000070 0.000096 0.000089 

1. Recreation (11-2-7) 

a. Law does not set a maximum Tax Rate 

b. Revenue used to support operation of 

District swimming pools: 

West Jordan Middle - Board financed construction. 

c. Also used to pay athletic/activity differential 

salaries for high school coaches. 


C. Capital Projects Fund 0.002070 0.001978 0.002214 0.001641 0.002201 

1. Capital Outlay (53A-16-104) 


b. Revenue is used for capital projects. 


2. 10% of the Basic Program 0.000151 0.000006 0.000140 - - 

Capital Outlay (53A-17a-145) 

a. Maximum Tax Rate is determined by total 

Basic Program 

b. Revenue can be used for debt service, 

building construction/remodeling, or 

purchase of school sites, buses, equipment, 

textbooks and supplies. 


3. Voted Capital Outlay Levy (53A-16-110) - - - - - 

a. Cannot exceed 0.2% of assessed valuation 

per year. 

b. Election must be held and passed for 

authority. 

c. Revenue is to be used in specific capital 

projects - building sites, building 

construction, building remodeling, etc. 


D. Debt Service Fund 0.001373 0.001142 0.001400 0.001095 0.001091 

1. General Obligation Debt (11-14-19) 

a. Must have voter approval. 

b. Judgment Levy - - - - - 

TOTAL 0.006617 0.006150 0.007380 0.006485 0.007319 



COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - ALL FUNDS 

For the year Ending June 30, 2011 (With Comparative Totals for Prior Years) 


Non 

Nutritional 


General Student 

K-12 Services 

Education 

Fund Activities 

Fund Fund 

Foundation 

REVENUES 

Property Taxes $ 58,282,400 $ - $ 1,317,200 $ - $ - 

Interest From Investments 600,000 50,000 10,000 20,000 1,000 

Other Local 6,775,869 7,400,000 523,533 - 499,000 

School Foods Sales - - - 8,317,000 - 

State of Utah 188,345,590 - 1,863,950 2,500,000 - 

Federal Government 15,239,284 - 3,231,391 7,466,951 - 

Total Revenues 269,243,143 7,450,000 6,946,074 18,303,951 500,000 

EXPENDITURES 

Instruction 192,546,347 7,450,000 - - - 

Support Services: 

Students 8,140,923 - - - - 

Instructional Staff 11,054,115 - - - - 

General District Administration 1,769,278 - - - - 

School Administration 17,621,423 - - - - 

Business 3,418,062 - - - - 

Operation & Maintenance of Plant 30,310,218 - - - - 

Student Transportation 9,997,221 - - - - 

Personnel, Planning & Data Processing 6,729,645 - - - - 

Food Service - - - 19,145,425 - 

Community, Adult, Preschool and Other - - 6,946,151 - 648,892 

Capital Acquisitions - - - - - 

Debt Service - - - - - 

Total Expenditures 281,587,232 7,450,000 6,946,151 19,145,425 648,892 

Excess (Deficiency) of Revenues Over Expenditures (12,344,089) - (77) (841,474) (148,892) 

OTHER FINANCING SOURCES (USES) 

Bond Proceeds - - - - - 

Bond Premium - - - - - 

Sale of Fixed Assets - - - - - 

Interfund Transfer In 2,000,000 - - - 148,892 

Interfund Transfer Out (148,892) - - - - 

Total Other Finance Sources (Uses) 1,851,108 - - - 148,892 

Excess (Deficiency) of Revenues and Other 

Sources Over Expenditures (10,492,981) - (77) (841,474) - 

Fund Balance, Beginning of Year 111,850,842 3,775,879 235,479 3,244,945 510,509 

Allocated to Canyons School District - - - - - 

Fund Balance, End of Year $ 101,357,861 $ 3,775,879 $ 235,402 $ 2,403,471 $ 510,509 

Note: 

Effective 2009-10, the District was divided into two Districts. 


Proprietary 

Fund 

Debt Capital Internal Totals 

Service Projects Service 

Fund Fund Fund 

Proposed Final Amended Actual Actual Actual 

2011-12 2010-11 2009-10 2008-09 2007-08 

$ 15,210,000 $ 34,824,800 $ - $ 109,634,400 $ 109,260,000 $ 115,168,602 $ 209,948,120 $ 211,001,396 

20,000 190,000 80,000 971,000 1,461,000 2,215,269 11,158,292 22,344,972 

- - 33,550,172 48,748,574 51,192,319 54,922,571 73,444,356 76,519,690 

- - - 8,317,000 8,177,170 8,096,315 12,850,146 12,690,722 

- - - 192,709,540 196,154,507 187,441,829 315,049,005 332,930,389 

- 1,000,000 - 26,937,626 46,857,469 35,261,140 67,083,685 36,618,239 

15,230,000 36,014,800 33,630,172 387,318,140 413,102,465 403,105,726 689,533,604 692,105,408 

- - - 199,996,347 210,625,494 191,178,476 320,954,751 303,673,438 

- - - 8,140,923 8,279,369 8,282,075 14,201,747 13,287,880 

- - - 11,054,115 9,901,174 11,221,387 29,683,407 28,314,002 

- - - 1,769,278 1,971,818 1,909,051 8,888,750 2,831,132 

- - - 17,621,423 17,449,233 16,779,740 30,734,534 28,930,976 

- - - 3,418,062 3,316,954 2,876,640 4,084,095 3,895,620 

- - - 30,310,218 29,140,393 27,910,722 46,508,859 42,895,609 

- - - 9,997,221 9,369,844 9,159,509 15,242,767 14,757,822 

- - - 6,729,645 6,687,285 6,256,669 7,726,949 7,074,912 

- - - 19,145,425 18,957,997 16,369,156 29,512,014 25,802,419 

- - 35,354,761 42,949,804 46,811,251 39,317,657 65,188,255 58,878,018 

- 56,524,655 - 56,524,655 63,950,938 85,686,711 135,442,337 125,727,909 

16,809,288 - - 16,809,288 16,787,839 18,117,775 43,114,955 44,230,200 

16,809,288 56,524,655 35,354,761 424,466,404 443,249,589 435,065,568 751,283,420 700,299,937 

(1,579,288) (20,509,855) (1,724,589) (37,148,264) (30,147,124) (31,959,842) (61,749,816) (8,194,529) 

- - - - 9,000,000 - - 196,000,000 

- - - - - - - 3,309,467 

- 100,000 - 100,000 100,000 706,532 208,492 232,418 

- - - 2,148,892 2,148,436 158,907 596,482 5,122,649 

- (2,000,000) - (2,148,892) (2,148,436) (158,907) (596,482) (5,122,649) 

- (1,900,000) - 100,000 9,100,000 706,532 208,492 199,541,885 

(1,579,288) (22,409,855) (1,724,589) (37,048,264) (21,047,124) (31,253,310) (61,541,324) 191,347,356 

2,090,942 63,691,705 18,061,321 203,461,622 243,618,781 387,371,732 448,913,056 257,565,700 

- - - - (19,110,035) (112,499,641) - - 

$ 511,654 $ 41,281,850 $ 16,336,732 $ 166,413,358 $ 203,461,622 $ 243,618,781 $ 387,371,732 $ 448,913,056 



PROPERTY TAX ASSESSMENTS AND COLLECTIONS 

Years Ended December 31, 1999-2011 

Taxes 

Total 

Tax Fair Assessed Collection 

Year Market Assessed Tax (Net of Taxes Current Delinquent Total As Percent 

Ended Value Valuation Rate Waived) Collections Collections Tax of Current 

Dec. 31 * *** * ** *** *** *** Collections Assessment 

1999 20,793,726,710 14,154,568,103 0.007578 104,092,029 100,024,410 2,751,011 102,775,421 98.74% 

2000 22,519,582,867 15,320,367,845 0.008845 131,518,917 126,046,109 3,677,169 129,723,278 98.63% 

2001 24,221,802,830 16,621,580,433 0.008424 134,879,023 129,211,326 4,337,443 133,548,769 99.01% 

2002 25,954,244,754 17,750,032,731 0.008344 142,338,416 136,319,438 5,045,560 141,364,998 99.32% 

2003 26,663,108,548 18,059,856,595 0.008366 148,626,459 143,293,158 6,176,390 149,469,548 100.57% 

2004 28,892,271,412 19,627,112,797 0.008856 167,635,670 162,352,466 5,738,222 168,090,688 100.27% 

2005 31,743,425,558 21,469,862,489 0.008655 181,086,753 175,479,830 5,524,842 181,004,672 99.95% 

2006 37,866,840,667 25,664,717,060 0.007347 184,780,541 178,968,241 5,605,509 184,573,750 99.89% 

2007 48,569,689,093 32,595,064,478 0.006617 213,413,357 205,658,638 5,499,442 211,158,080 98.94% 

2008 53,062,957,737 36,069,292,281 0.006150 216,367,011 205,389,096 5,809,182 211,198,278 97.61% 

2009 20,976,453,673 14,313,048,491 0.007380 112,989,303 108,427,344 4,502,077 112,929,421 99.95% 

2010 Est. 23,500,000,000 16,000,000,000 0.006485 108,172,485 105,409,696 3,844,288 109,253,984 101.00% 

2011 Est. 21,600,000,000 14,800,000,000 0.007319 105,000,000 100,000,000 5,000,000 105,000,000 100.00% 

* Source: Property Tax Division, Utah State Tax Commission 

** Per $1 of Taxable Value 

*** Source: Salt Lake County Treasurer's Office (Includes Property Tax and Motor Vehicle Fee-In-Lieu) 

Note: Effective 2009-10, the District was divided into two Districts. Please see page 1 for more information. 

This schedule recognizes collections on a calendar year basis, whereas property tax collections reported in the financial statements are on a 

fiscal year basis. 


III. GOVERNMENTAL FUND TYPES 

GENERAL (FUND 10 – A Major Fund) 

Operation Summary 

Budget Functions 

The General Fund is the District’s primary operating fund. It accounts for all financial 

resources of the District (except those required to be accounted for in another fund) and for all 

activities of the District associated with the education of students in kindergarten through grade 12, 

including instruction and supporting services. The challenge in administering this fund is prioritizing 

the use of the limited resources to ensure that the District’s primary goal of providing a quality 

education for all students is achieved. 

Administrative Responsibility 

All individuals listed on the line/staff chart on page 21. 

Changes in Staffing (Full-Time Equivalent) 

2007-08 2008-09 2009-10 2010-11 2011-12 Change 

Licensed 3,975.99 4,095.32 2,429.99 2,424.46 2,475.13 50.67 

Classified 2,065.62 2,158.30 1,337.01 1,198.17 1,203.17 5.00 

TOTAL 6,041.61 6,253.62 3,767.00 3,622.63 3,678.30 55.67 

Some General Observations 

Economic Climate 

Several factors were taken into consideration when establishing the 2011-12 budget. The 

District had to balance the academic needs of the students with the availability of funds in a poor 

economic environment. It is anticipated that reductions will be seen in federal, state, and local 

revenue. Significant reductions were made in May 2010; these reductions are evident in the 

2010-11 revised budget and 2011-12 proposed budget. The District was able to establish a budget 

for 2011-12 that does not include additional program reductions and fulfills the newly added 

requirement by the State of Utah to adopt a Common Core curriculum as well as increase the 

counselor-to-student ratio. 

District Division 



District. Effective July 1, 2009, Jordan School District became two school districts. The subsequent 

years show significant decreases from 2008-09 in enrollment, assessed valuation, revenues, 

expenditures, and fund balances due to this division (see page 1). 

Enrollment Projections 

The projected 2011-12 enrollment is 50,529 students, an increase of 800 students (1.61%) 

from the 2010-11 school year. The enrollment projections used for planning each year’s budget are 

based on the number of students that are expected to be enrolled on October 1. 

Funding Changes 

Due to a provision set forth by the Utah State Legislature enabling school districts to transfer 

amounts from the capital fund to the general operating fund, the District anticipates a revenue and 


other sources and uses decrease of about 5.86% in 2011-12. The revenue decrease is overstated 

due to the fact that the current year, 2010-11, includes $24.0 million of deferred revenue from 2009- 

10. Since a similar amount of 2010-11 revenue will be deferred to the 2011-12 budget year, the 

2010-11 revenue is overstated as of the print date of this budget. Therefore, the percentage change 

in 2011-12 revenue would likely be closer to a 2.68% increase, primarily due to growth in property 

taxes. (See note on page 6.) 

Significant Operation Changes 

Within the next five years, the District anticipates the need to build several new schools. Due 

to the District division and no further bond authorization, the District is looking into all available 

options regarding how to house the increasing student population. Since the District will be opening 

one new elementary school in 2011-12, the budget includes additional operating expenditures of 

$514,000. 

Projected Additional Operating Expenditures Per New School 

Elementary 

Middle School 

High School 

Certificated Personnel $ 184,000 $ 630,000 $ 1,093,000 

Classified Personnel 210,000 419,000 885,000 

Utilities 97,000 175,000 462,000 

Non-Instructional Supplies 10,000 20,000 50,000 

Maintenance 13,000 26,000 68,000 

TOTAL $ 514,000 $ 1,270,000 $ 2,558,000 

Opening new schools clearly has both financial and non-financial impacts. Non-financial 

benefits of opening new schools mitigate the additional financial costs of operating new schools. 

With fewer overall students, the principal has more quality time with students and the office staff can 

give faster, more personalized attention, thus reducing disruptions to the learning environment. 

Furthermore, new schools offer a sense of community, ownership, and pride for both students and 

parents. 

Additional Operation Changes 

The value of the Weighted Pupil Unit will increase by $239 to $2,816 in 2011-12. Per-pupil 

expenditures are projected to be $5,576 in 2011-12. 

Tax Rate Changes 

2010-11 

Proposed 

2011-12 Difference 

Basic Program 0.001495 0.001591 0.000096 

Voted Leeway 0.001600 0.001600 - 

Board Leeway 0.000400 0.000400 - 

K-3 Reading - 0.000121 0.000121 

Special Transportation 0.000081 0.000088 0.000007 

Tort Liability 0.000027 0.000029 0.000002 

10% of Basic 0.000050 0.000109 0.000059 

TOTAL 0.003653 0.003938 0.000285 


General Fund 

Revenue, Other Sources and Uses of Funds, 

and 

Fund Balance by Source 

Fund 10 

General Fund 

Distribution of Expenditures 

Fund 10 

Actual 2009-10 

Total Revenue and Fund Balance $398,010,28 

82 

Actual 2009-10 

Total Expenditures $270,273, 287 

Final Amended 2010-11 


06 

Final Amended 2010-11 


Proposed 2011-12 


93 

Proposed 2011-12 


Jordan School District Budget for the Year Ending June 30, 2012 

51

General Fund Revenues and Other Financing Sources and Uses – Fund 10 

$462,983,199 $474,396,293 

$269,447,584 $288,015,446 $271,094,251 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final Amended 


Proposed 

Revenue generally increased each year due to growth in the District’s assessed valuation, 

legislated increases in the Weighted Pupil Unit, and increased enrollment. However, due to the 

District division and state reductions, revenues decreased significantly in 2009-10 (see page 1). 

Revenue increased in 2010-11 due to a provision set forth by the Utah State Legislature enabling 

school districts to transfer amounts from the Capital Fund to the General Fund. Revenues 

decreased in 2011-12 due to a decrease in state and federal revenue. The decrease is offset by the 

provision to transfer amounts from the Capital Fund to the General Fund (above) and as a result of 

deferred revenues being included in 2010-11 (page 6). 

General Fund Expenditures – Fund 10 

$434,585,407 $468,992,116 $289,291,564 

$270,273,287 

$281,587,232 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Expenditures have climbed as a result of adding staff to accommodate a growing student 

population, salary improvements, increased benefit costs, and higher operating costs associated 

with opening new schools. However, due to the District division, expenditures decreased 

significantly in 2009-10 (see page 1). Expenditures decreased in 2011-12 due to deferred revenue 

(see page 6). 

$129,604,827 

General Fund Balances – Fund 10 

$158,002,619 $163,406,796 

$127,736,995 

$111,850,842 

$101,357,861 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 

June 30, 2011 

Final Amended 

June 30, 2012 

Proposed 

The fund balance has grown due to efforts to build the commitment for economic stabilization 

to the maximum allowed by law (5% of expenditures) and to be proactive in funding retiree benefits. 

However, due to the District division, the fund balance decreased significantly in 2009-10 (see page 

1). By State law, the District cannot budget for an unassigned fund balance. 



FUND 10 - GENERAL 

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 

Final 

Actual Actual Actual Amended Proposed 

2007-08 2008-09 2009-10 2010-11 2011-12 

REVENUES 

Local Sources $ 117,297,668 $ 117,827,860 $ 61,890,579 $ 65,741,010 $ 65,658,269 

State Sources 314,994,011 301,272,289 181,770,229 191,245,152 188,345,590 

Federal Sources 26,044,601 55,182,294 25,945,683 29,177,720 15,239,284 

Total Revenues 458,336,280 474,282,443 269,606,491 286,163,882 269,243,143 

EXPENDITURES 

Instruction 292,597,454 311,921,008 185,877,494 203,175,494 192,546,347 

Support Services 

Students 13,287,880 14,201,747 8,282,075 8,279,369 8,140,923 

Instructional Staff 28,314,002 29,683,407 11,221,387 9,901,174 11,054,115 

District General Administration (5) 2,831,132 8,888,750 1,909,051 1,971,818 1,769,278 

School Administration 28,930,976 30,734,534 16,779,740 17,449,233 17,621,423 

Business Administration 3,895,620 4,084,095 2,876,640 3,316,954 3,418,062 

Operation & Maintenance of Plant 42,895,609 46,508,859 27,910,722 29,140,393 30,310,218 

Student Transportation 14,757,822 15,242,767 9,159,509 9,369,844 9,997,221 

Personnel, Planning and Data Processing 7,074,912 7,726,949 6,256,669 6,687,285 6,729,645 

Total Expenditures 434,585,407 468,992,116 270,273,287 289,291,564 281,587,232 

Excess (Deficiency) of Revenues Over Expenditures 23,750,873 5,290,327 (666,796) (3,127,682) (12,344,089) 

Other Financing Sources (Uses) 

Interfund Transfer In (1) 4,884,784 355,166 - 2,000,000 2,000,000 

Interfund Transfer Out (237,865) (241,316) (158,907) (148,436) (148,892) 

Fund Balance, Beginning of Year 129,604,827 158,002,619 163,406,796 127,736,995 111,850,842 

Allocated to Canyons School District - - (34,844,098) (14,610,035) - 

Ending Fund Balance $ 158,002,619 $ 163,406,796 $ 127,736,995 $ 111,850,842 $ 101,357,861 

FUND BALANCE 

Nonspendable 

Inventories $ 2,854,710 $ 1,705,607 $ 961,670 $ 1,000,000 $ 1,000,000 

Restricted for 

Programs 4,297,061 2,709,731 2,330,244 - - 

Committed to 

Contractual Obligations 3,012,859 849,359 682,265 - - 

Economic Stabilization 24,100,000 24,100,000 14,219,000 14,450,000 14,450,000 

Compensated Absences 9,610,923 9,143,980 9,002,065 7,500,000 7,500,000 

Retiree Benefits 60,000,000 70,000,000 70,000,000 70,000,000 66,000,000 

Assigned to 

Health Insurance Program 10,000,000 10,000,000 8,000,000 8,000,000 8,000,000 

Programs 8,613,956 6,280,267 20,127,825 5,000,000 4,407,861 

Unassigned 35,513,110 38,617,852 2,413,926 5,900,842 - 

Total Fund Balance $ 158,002,619 $ 163,406,796 $ 127,736,995 $ 111,850,842 $ 101,357,861 

Notes: (1) State law allows for certain taxes generated in the capital projects fund to be spent on maintenance and operation items. 

(2) The commitment for economic stablization is permitted by state law. This reserve is for contingencies. According to 

state law, the District may not use this commitment in the negotiation or settlement of contract salaries for District employees. 

Expenditures from this commitment require a written resolution adopted by the Board of Education filed with the Utah 

State Office of Education and State Auditor. The legal maximum of this commitment is 5% of the maintenance and operation 

budget. 

(3) The 2011-12 proposed budget shows an unassigned fund balance of $0, as required by state law. However, an unassigned 

fund balance will likely arise at year-end due to conservative budgeting practices. 

(4) Effective 2009-10, the District was divided into two Districts. 

(5) The General district administration function expenditures significantly increased in 2008-09 due to the District 

division which caused two districts' administration costs to be incurred in this year. 




REVENUES 

Final 



REVENUES 

Local Sources 

Tax Revenue $ 95,893,761 $ 101,288,392 $ 52,073,341 $ 58,448,000 $ 58,282,400 

Interest 11,179,695 5,535,482 1,244,025 900,000 600,000 

Tuition 1,937,276 1,827,893 1,682,249 1,228,166 1,591,452 

Other 8,286,936 9,176,093 6,890,964 5,164,844 5,184,417 

Total Local Revenues 117,297,668 117,827,860 61,890,579 65,741,010 65,658,269 

State Sources 

Regular Basic School Programs: 

Regular School Program K-12 146,864,665 121,111,166 94,565,279 96,203,747 107,762,824 

Professional Staff Costs 15,649,016 16,215,708 9,964,180 10,232,553 11,186,546 

Administrative Costs 40,224 41,232 - - - 

Restricted Basic School Programs: 

Handicapped - Regular Program 15,810,809 18,967,193 14,137,190 17,502,304 16,760,161 

Self-Contained Handicapped Adj. 6,030,387 6,218,860 3,744,652 3,432,020 4,386,342 

Ext. Year Program - Severely Handicapped 178,576 139,309 86,034 88,162 92,909 

Handicapped - State Programs 578,161 663,936 274,173 297,946 - 

Vocational and Technical Ed. 10,086,929 9,110,147 3,972,250 8,976,240 8,778,412 

Vocational District Set Aside 221,169 267,753 43,000 - - 

Youth In Custody 1,769,008 1,809,802 304,612 360,800 513,511 

Gifted and Talented (Accelerated Learner) 240,815 275,668 76,042 343,582 168,905 

Advanced Placement (Accelerated Learner) 234,708 397,020 92,950 204,671 131,364 

Concurrent Enrollment (Accelerated Learner) 1,840,590 910,628 417,866 1,215,639 351,024 

At Risk Students 1,049,528 1,154,398 647,784 1,104,169 809,617 

Local Discretionary Block Grant 3,007,754 1,731,854 - - - 

Quality Teaching Block Grant 10,768,302 11,835,081 655,198 - - 

Interventions for Student Success Block 2,218,409 2,253,148 1,092,383 1,103,159 - 

Retirement and FICA 48,208,704 50,208,272 14,227,569 - - 

Flexible Allocation - - - 14,188,237 1,887,715 

Reading Achievement 1,108,907 1,148,221 1,143,613 838,946 750,000 

Pupil Transportation To and From 10,113,320 10,364,600 4,999,333 5,179,971 3,564,116 

Teachers' Supplies 1,472,600 1,393,811 865,308 435,336 404,517 

Trust Land 2,885,977 3,829,641 1,622,712 2,794,126 1,729,528 

Educator Salary Adjustment 16,988,996 20,994,444 12,301,906 12,261,524 12,260,223 

Class Size Reduction 12,126,647 12,785,929 7,849,854 7,855,558 8,835,148 

Driver Education 600,140 653,260 409,170 149,514 324,970 

Other State Revenue 4,899,670 6,791,208 8,277,171 6,476,948 7,647,758 

Total State Revenues 314,994,011 301,272,289 181,770,229 191,245,152 188,345,590 

Federal Sources 

ARRA Stabilization - 26,429,817 10,368,437 11,141,725 - 

Title I Grants to Local Educational Agencies 4,767,560 3,240,972 2,712,641 5,038,710 3,436,443 

Special Education 14,124,479 15,486,249 8,452,723 7,961,562 7,716,341 

Medical Assistance Program 2,670,567 3,024,468 2,187,850 1,500,000 1,587,000 

Vocational Education 734,844 797,133 434,771 465,569 465,569 

Other Restricted 3,747,151 6,203,655 1,789,261 3,070,154 2,033,931 

Total Federal Revenues 26,044,601 55,182,294 25,945,683 29,177,720 15,239,284 

Total Revenues $ 458,336,280 $ 474,282,443 $ 269,606,491 $ 286,163,882 $ 269,243,143 




EXPENDITURES BY FUNCTION 

Final 



EXPENDITURES 

Instruction - Function 1000 

Salaries - Teachers $ 162,712,118 $ 173,158,100 $ 104,307,970 $ 106,692,949 $ 104,709,156 

Salaries - Substitute Teachers 3,729,104 3,754,162 2,135,118 2,383,351 2,314,559 

Salaries - Teacher Aides 15,816,991 18,196,917 10,187,187 11,621,184 10,276,929 

Salaries - All Other 4,742,405 5,805,543 3,492,571 3,457,598 3,563,501 

Total Salaries 187,000,618 200,914,722 120,122,846 124,155,082 120,864,145 

State Retirement 27,083,062 29,394,110 17,698,131 19,439,907 19,565,422 

Social Security 13,839,515 15,134,759 9,265,689 9,474,913 9,346,956 

Local Retirement 6,380,657 5,829,683 6,074,488 5,590,000 5,590,000 

Group Insurance 28,963,482 28,910,945 19,402,418 20,394,048 20,124,450 

Industrial Insurance 3,535,760 7,819,295 1,487,538 2,161,161 2,021,923 

Unemployment Insurance 39,755 101,654 175,009 349,967 300,000 

Disability 619,564 636,744 388,495 392,824 382,269 

Total Benefits 80,461,795 87,827,190 54,491,768 57,802,820 57,331,020 

Purchased Services 5,324,314 3,936,973 3,592,105 2,682,109 2,653,992 

Supplies 7,117,651 7,363,770 4,028,382 6,117,576 3,670,114 

Textbooks 4,148,499 4,377,799 1,640,696 4,073,319 2,562,762 

Software 905,844 730,248 208,736 553,364 451,583 

All Other Supplies & Material 193,157 250,988 331,051 184,994 188,863 

Total Supplies & Materials 12,365,151 12,722,805 6,208,865 10,929,253 6,873,322 

Property (Instruction Equipment) 7,385,133 6,498,992 1,424,311 7,559,905 4,778,623 

Other Objects 60,443 20,326 37,599 46,325 45,245 

Total Expenditures - Instruction $ 292,597,454 $ 311,921,008 $ 185,877,494 $ 203,175,494 $ 192,546,347 

Support Services/Students - Function 2100 

Salaries - Guidance $ 4,145,415 $ 4,337,653 $ 2,624,009 $ 2,660,001 $ 2,640,226 

Salaries - Health Services 827,735 1,023,256 670,983 561,787 561,688 

Salaries - Psychologists 4,112,703 4,494,792 2,345,279 2,433,242 2,254,547 

Salaries - Secretarial & Clerical 81,769 90,026 108,789 77,666 71,985 

Salaries - Other 607,631 621,837 345,864 403,928 482,942 

Total Salaries 9,775,253 10,567,564 6,094,924 6,136,624 6,011,388 

Employee Benefits 3,427,370 3,583,790 2,144,802 2,101,923 2,094,113 

Purchased Services 49,511 46,574 29,548 33,662 29,362 

Supplies & Materials 28,213 48 10,256 2,653 2,953 

Property 5,250 1,865 1,500 2,670 1,270 

Other Objects 2,283 1,906 1,045 1,837 1,837 

Total Expenditures - Support Services/Students $ 13,287,880 $ 14,201,747 $ 8,282,075 $ 8,279,369 $ 8,140,923 

Support Services/Instructional Staff - Function 2200 

Salaries - Supervisors & Consultants $ 1,765,247 $ 1,798,597 $ 1,566,338 $ 1,314,587 $ 1,253,672 

Salaries - Teachers 11,274,290 12,487,412 2,076,967 1,336,492 1,309,658 

Salaries - Librarians 1,545,776 1,681,558 778,385 836,469 844,691 

Salaries - Secretarial & Clerical 1,047,140 1,077,997 843,324 664,609 640,886 

Salaries - Media Workers 2,036,713 2,252,239 1,257,669 1,330,447 1,334,984 

Salaries - All Other 92,448 47,360 72,079 15,354 4,500 






Final 



Support Services/Instructional Staff - Function 2200 (cont.) 

Employee Benefits $ 4,643,741 $ 5,007,904 $ 1,922,930 $ 1,696,136 $ 2,012,706 

Purchased Services 2,283,765 2,414,053 834,816 926,109 1,092,030 

Supplies & Materials (except as below) 2,141,483 1,237,226 713,618 893,689 1,780,985 

Library Books 1,041,942 1,096,934 585,407 672,642 592,013 

Audio Visual Materials 86,570 12,179 7,594 10,170 10,170 

Property 330,864 454,764 484,935 127,185 126,235 

Other Objects 24,023 115,184 77,325 77,285 51,585 

Total Expenditures - Support Services/Instructional 

Staff $ 28,314,002 $ 29,683,407 $ 11,221,387 $ 9,901,174 $ 11,054,115 

Support Services/General District Administration - Function 2300 

Salaries - Superintendent and School Board $ 323,833 $ 657,700 $ 327,826 $ 248,781 $ 269,000 

Salaries - Assistant Superintendents 883,891 1,873,169 513,372 389,370 390,370 

Salaries - Secretarial & Clerical 467,431 1,177,547 267,942 235,635 206,486 

Total Salaries 1,675,155 3,708,416 1,109,140 873,786 865,856 

Employee Benefits 565,576 1,219,685 377,435 509,579 348,772 

Purchased Services 473,153 3,343,255 366,795 520,203 498,400 

Supplies & Materials 56,287 235,939 31,102 32,500 30,500 

Other Objects 60,961 381,455 24,579 35,750 25,750 

Total Expenditures - Support Services/General 

District Administration $ 2,831,132 $ 8,888,750 $ 1,909,051 $ 1,971,818 $ 1,769,278 

Support Services/School Administration - Function 2400 

Salaries - Principals & Assistants $ 13,888,698 $ 14,775,405 $ 8,040,386 $ 8,209,484 $ 8,344,513 

Salaries - Secretarial & Clerical 5,799,276 6,281,838 3,473,093 3,582,327 3,635,628 

Salaries - All Other 1,304,953 1,429,156 737,950 1,026,420 1,040,752 

Total Salaries 20,992,927 22,486,399 12,251,429 12,818,231 13,020,893 


Purchased Services and Other 583,564 562,236 282,571 295,747 277,599 

Total Expenditures - Support Services/School 

Administration $ 28,930,976 $ 30,734,534 $ 16,779,740 $ 17,449,233 $ 17,621,423 

Support Services/Business Administration - Function 2500 

Salaries - Business Admin. and Classified Super. $ 478,280 $ 507,328 $ 513,541 $ 496,875 $ 497,875 

Salaries - Secretarial & Clerical 1,214,809 1,340,872 1,003,441 1,038,530 1,048,445 



Employee Benefits 653,282 673,384 554,339 606,538 628,870 

Purchased Services and Insurance 1,429,498 1,463,043 749,965 1,101,039 1,153,053 

Supplies & Materials 12,808 23,093 20,591 23,355 23,355 

Property 1,212 2,055 210 2,445 1,445 

Other Objects 27,340 3,072 2,589 3,100 3,400 

Total Expenditures - Support Services/Business $ 3,895,620 $ 4,084,095 $ 2,876,640 $ 3,316,954 $ 3,418,062 

Note: 

The General district administration function expenditures significantly increased in 2008-09 due to the District 






Final 



Support Services/Operation & Maintenance of Plant - Function 2600 

Salaries - Administrator $ 213,647 $ 227,766 $ 225,682 $ 234,268 $ 227,750 

Salaries - Secretarial 465,826 521,144 497,571 481,587 452,954 

Salaries - Warehousemen 175,147 182,100 183,524 117,091 117,091 

Salaries - Aides 20,182 34,394 11,611 4,563 282 

Salaries - Deliverymen 615,442 651,057 353,334 70,208 104,626 

Salaries - Security 54,790 95,481 80,235 71,500 71,500 

Salaries - Director/Coordinator 550,674 610,909 520,618 418,177 451,593 

Salaries - Custodians 7,668,298 8,347,258 4,700,248 4,704,542 4,778,969 

Salaries - Sweepers 2,237,842 2,821,297 1,284,871 1,753,934 1,829,360 

Salaries - Summer Help 29,481 91,723 21,334 93,800 93,800 

Salaries - Journeymen 4,195,540 4,761,517 3,880,334 3,606,152 3,459,329 

Salaries - Apprentice 270,406 303,376 187,052 - - 


Total Salaries 16,599,644 18,812,295 11,949,700 11,609,455 11,633,541 


Purchased Services 2,021,747 1,661,632 889,004 1,104,676 1,147,476 

Utilities and Supplies 17,852,790 19,117,266 10,370,505 11,845,657 12,893,057 

Property 9,703 10,422 24,248 35,700 38,100 

Other Objects 6,090 2,422 3,283 12,060 11,960 

Total Expenditures - Support Services/Operation & 

Maintenance of Plant $ 42,895,609 $ 46,508,859 $ 27,910,722 $ 29,140,393 $ 30,310,218 

Support Services/Student Transportation Services - Function 2700 

Salaries - Secretarial & Clerical $ 747,196 $ 828,377 $ 612,009 $ 562,000 $ 534,238 

Salaries - Supervisors 137,659 165,454 107,229 101,106 101,180 

Salaries - Bus Drivers 6,581,031 7,133,674 3,895,535 3,965,463 3,965,463 

Salaries - Mechanics 756,816 823,035 599,987 561,110 561,751 



Employee Benefits 3,190,795 3,279,211 2,101,795 2,106,909 2,776,612 


Fuel, Supplies, and Materials 2,838,393 2,557,193 1,486,203 1,632,160 1,632,160 

Other Objects 7,691 8,375 5,350 4,500 4,500 

Total Expenditures - Support Services/Student 

Transportation Services $ 14,757,822 $ 15,242,767 $ 9,159,509 $ 9,369,844 $ 9,997,221 

Support Services/Personnel, Planning, and Data Processing - Function 2800 

Salaries $ 3,793,733 $ 4,270,368 $ 3,763,884 $ 3,589,671 $ 3,632,294 


Purchased Services 1,411,995 1,394,913 833,369 1,537,464 1,532,976 

Supplies & Materials 505,223 415,263 281,509 226,186 225,686 

Property 3,920 173,354 6,019 24,131 7,352 

Other Objects 12,786 13,242 9,788 4,150 6,600 

Total Expenditures - Support Services/Personnel, 

Planning, and Data Processing $ 7,074,912 $ 7,726,949 $ 6,256,669 $ 6,687,285 $ 6,729,645 

Total Expenditures $ 434,585,407 $ 468,992,116 $ 270,273,287 $ 289,291,564 $ 281,587,232 


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PER-PUPIL EXPENDITU 

RES – 2011-12 

Expenditures ― $5,573 Per Pupill 

Per-Pupil Expendituress by Function 

Instruction 

Function 1000 Instruction 

Percent 

68.37% 

Dollars 

$3,810 


Function 2100 Studentt Support Services 

Function 2200 Instructional Support Services 

Function 2300 General District Administration 

Function 2400 School Administrati 

on 

Function 2500 Business Administration 

Function 2600 Maintenance and Operation 

Function 2700 Studentt Transportation Services 

Function 2800 Personnel, Planning 

and Data Processing 

TOTAL 

2.89% 

3.93% 

0.63% 

6.26% 

1.21% 

10.77% 

3.55% 

2.39% 

100.0% 

161 

219 

35 

349 

68 

600 

198 

133 

$5,573 

Jordan School District Budget for the Year Ending June 30, 2012 

59


GENERAL FUND – EXPENDITURES BY FUNCTION 

Final 

Function Amended Proposed 

Number Function 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 

1000 Instruction $ 233,666,743 $ 243,679,846 $ 254,146,668 $ 292,597,454 $ 311,921,008 $ 185,877,494 $ 203,175,494 $ 192,546,347 

67.35% 66.68% 66.67% 67.33% 66.51% 68.77% 70.23% 68.38% 

2100 Student Support 

10,608,256 11,241,169 11,274,599 13,287,880 14,201,747 8,282,075 8,279,369 8,140,923 

Services 

3.06% 3.08% 2.96% 3.06% 3.03% 3.06% 2.86% 2.89% 

2200 Instructional Staff 

21,832,050 23,017,422 24,667,976 28,314,002 29,683,407 11,221,387 9,901,174 11,054,115 


6.29% 6.30% 6.47% 6.52% 6.33% 4.15% 3.42% 3.93% 

2300 General District 

2,465,806 2,423,188 2,526,175 2,831,132 8,888,750 1,909,051 1,971,818 1,769,278 

Administration 

0.71% 0.66% 0.66% 0.65% 1.90% 0.71% 0.68% 0.63% 

2400 School Administration 23,634,429 24,844,438 25,958,381 28,930,976 30,734,534 16,779,740 17,449,233 17,621,423 

6.81% 6.80% 6.81% 6.66% 6.55% 6.21% 6.03% 6.26% 

2500 Business Administration 3,303,665 3,499,911 3,533,483 3,895,620 4,084,095 2,876,640 3,316,954 3,418,062 

0.95% 0.90% 0.93% 0.90% 0.87% 1.06% 1.15% 1.21% 

2600 Operation & 

34,663,679 38,534,055 40,033,402 42,895,609 46,508,859 27,910,722 29,140,393 30,310,218 

Maintenance of Buildings 

9.90% 10.54% 10.50% 9.87% 9.92% 10.33% 10.07% 10.76% 

2700 Student Transportation 10,952,255 12,280,486 12,713,062 14,757,822 15,242,767 9,159,509 9,369,844 9,997,221 

Services 

3.16% 3.36% 3.34% 3.40% 3.25% 3.39% 3.24% 3.55% 

2800 Personnel, Planning and 5,629,889 5,913,612 6,328,948 7,074,912 7,726,949 6,256,669 6,687,285 6,729,645 

Data Processing 

1.62% 1.62% 1.66% 1.63% 1.65% 2.31% 2.31% 2.39% 

3300 Other Support Services 164,275 - - - - - - - 

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 

Total Expenditures By Function $ 346,921,047 $ 365,434,127 $ 381,182,694 $ 434,585,407 $ 468,992,116 $ 270,273,287 $ 289,291,564 $ 281,587,232 

Enrollment During Year (October 1) 75,716 77,240 78,708 80,187 81,017 48,439 49,729 50,529 

Expenditures Per Pupil $4,582 $4,731 $4,843 $5,420 $5,789 $5,580 $5,817 $5,573 

Notes: The 2010-11 Final Amended expenditures are overstated by the deferred revenue that will be determined as of June 30, 2011. 

Effective 2009-10, the Distirct was divided into two Districts. 

The General district administration function expenditures significantly increased in the 2008-09 due to the District 


The totals on percentages may not equal 100.00% due to rounding. 



GENERAL FUND – EXPENDITURES BY FUNCTION PER PUPIL 

Final 

Function Amended Proposed 

Number Function 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 

1000 Instruction $ 3,086 $ 3,155 $ 3,229 $ 3,649 $ 3,850 $ 3,837 $ 4,086 $ 3,810 

67.35% 66.68% 66.67% 67.33% 66.51% 68.77% 70.23% 68.37% 

2100 Student Support 

140 146 143 166 175 171 166 161 

Services 

3.06% 3.08% 2.96% 3.06% 3.03% 3.06% 2.86% 2.89% 

2200 Instructional Staff 

288 298 313 353 366 232 199 219 


6.29% 6.30% 6.47% 6.52% 6.33% 4.15% 3.42% 3.93% 

2300 General District 

33 31 32 35 110 39 40 35 


0.71% 0.66% 0.66% 0.65% 1.90% 0.71% 0.68% 0.63% 

2400 School Administration 

312 322 330 361 379 346 351 349 

6.81% 6.80% 6.81% 6.66% 6.55% 6.21% 6.03% 6.26% 

2500 Business Administration 

44 45 45 49 50 59 67 68 

0.95% 0.96% 0.93% 0.90% 0.87% 1.06% 1.15% 1.21% 

2600 Operation & 

458 499 509 535 574 576 586 600 

Maintenance of Buildings 9.99% 10.54% 10.50% 9.87% 9.92% 10.33% 10.07% 10.76% 

2700 Student Transportation 

145 159 162 184 188 189 188 198 

Services 

3.16% 3.36% 3.34% 3.40% 3.25% 3.39% 3.24% 3.55% 

2800 Personnel, Planning and 

74 77 80 88 95 129 134 133 

Data Processing 

1.62% 1.62% 1.66% 1.63% 1.65% 2.31% 2.31% 2.39% 

3300 Other Support Services 

2 - - - - - - - 

0.05% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 

Total Expenditures Per Pupil $ 4,582 $ 4,731 $ 4,843 $ 5,420 $ 5,789 $ 5,580 $ 5,817 $ 5,573 

Notes: The 2010-11 Final Amended expenditures are overstated by the deferred revenue that will be determined as of June 30, 2011. 

Including the deferred revenue overstates the expenditures per pupil in 2010-11; thereby, overstating the true per pupil decrease between 2010-11 and 2011-12. 


The General district administration function expenditures significantly increased in the 2008-09 due to the District 


The totals on percentages may not equal 100.00% due to rounding. 



NUMBER OF SCHOOL BUILDINGS IN OPERATION 


Opening 

Date 

Increase 

Elementary Middle High Other Total In School 

Schools Schools Schools Schools Schools Buildings 

1970 19 6 3 1 29 

1971 20 6 3 1 30 1 

1972 21 6 3 1 31 1 

1973 23 7 3 1 34 3 

1974 25 7 3 2 37 3 

1975 26 7 4 3 40 3 

1976 30 7 4 3 44 4 

1977 31 7 4 3 45 1 

1978 33 7 5 3 48 3 

1979 35 7 5 3 50 2 

1980 38 9 5 4 56 6 

1981 39 9 6 5 59 3 

1982 40 9 6 5 60 1 

1984 42 11 6 5 64 4 

1986 43 11 6 5 65 1 

1987 45 12 6 5 68 3 

1988 46 12 6 5 69 1 

1989 46 13 6 5 70 1 

1994 46 14 6 5 71 1 

1995 47 14 7 5 73 2 

1996 47 14 7 5 73 0 

1998 51 15 7 5 78 5 

1999 53 15 8 5 81 3 

2002 53 15 8 6 82 1 

2003 54 15 8 6 83 1 

2004 56 15 8 6 85 2 

2005 55 17 8 7 87 2 

2006 57 17 8 7 89 2 

2007 58 17 8 7 90 1 

2008 60 17 8 7 92 2 

2009 32 9 4 5 50 -42 

2010 32 9 5 5 51 1 

2011 33 9 5 6 53 2 

*Projected number of schools in operation for the 2011-12 school year. 

Note: Effective 2009-10, the District was divided into two Districts. See page 1 for more information. 


III. GOVERNMENTAL FUND TYPES, Continued 

STUDENT ACTIVITIES (FUND 21) 



This fund accounts for all monies that flow through the individual school checking accounts 

including club accounts, athletic programs, class fees, vending receipts, student activity fees, etc. 

Although these funds are collected, spent, and managed by the schools, the District has fiscal 

oversight responsibility for these student monies and this fund facilitates accountability, auditing, 

budgeting, and reporting requirements. 


Administrator of Schools ................................................ Anthony Godfrey, Ed.D. 

Administrator of Schools .............................................................. David Stoddard 

Administrator of Schools .............................................................. Bevan Wasden 

Principals of Local Schools 


None. 




District. Effective July 1, 2009, Jordan School District became two school districts. The 2009-10 

actual, 2010-11 and 2011-12 budgets for Jordan School District show significant decreases from 

2008-09 in enrollment, assessed valuation, revenues, expenditures, and fund balances due to this 

division (see page 1). 

One new high school, Herriman High, opened in 2010-11. The additional high school 

significantly increased budgeted revenues and expenses. 

Note: Local property taxes are not involved in the Student Activities Fund. 


Student Activities Fund Revenues – Fund 21 

$9,892,379 

$9,053,131 

$7,450,000 $7,450,000 

$5,425,117 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Revenues increase as more students enroll and participate in programs and activities. 

Student Activities Fund Expenditures – Fund 21 

$11,075,984 

$9,033,743 

$5,300,982 

$7,450,000 $7,450,000 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Expenditures for activities climb as more students participate and costs increase. 

Student Activities Fund Balances – Fund 21 

$8,261,255 

$7,077,650 $7,097,038 

$3,775,879 $3,775,879 $3,775,879 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 

June 30, 2011 June 30, 2012 

Final Proposed 

Amended 

The fund balance continues to increase as more schools open and have positive account 

balances at year-end. However, due to the District division, the fund balance decreased significantly 

in 2009-10 (see page 1). 



FUND 21 - STUDENT ACTIVITIES 


Final 



REVENUE 

Local Sources 

Student Fees $ 4,047,412 $ 4,886,614 $ 2,561,370 $ 3,450,000 $ 3,450,000 

Vending Commissions 454,601 496,304 272,242 500,000 500,000 

Other 4,971,881 3,295,958 2,480,874 3,450,000 3,450,000 

Interest 418,485 374,255 110,631 50,000 50,000 


EXPENDITURES 


Supplies and Materials 9,855,071 7,512,411 4,349,152 5,700,000 5,700,000 

Property and Equipment 359,429 533,611 154,862 300,000 300,000 

Other 112,999 250,230 427,078 700,000 700,000 


Excess Revenues Over Expenditures (1,183,605) 19,388 124,135 - - 

Fund Balance, Beginning of Year 8,261,255 7,077,650 7,097,038 3,775,879 3,775,879 

Allocated to Canyons School District - - (3,445,294) - - 

Fund Balance, End of Year $ 7,077,650 $ 7,097,038 $ 3,775,879 $ 3,775,879 $ 3,775,879 

FUND BALANCE 

Committed to School Activities $ 7,077,650 $ 7,097,038 $ 3,775,879 $ 3,775,879 $ 3,775,879 

Total Fund Balance $ 7,077,650 $ 7,097,038 $ 3,775,879 $ 3,775,879 $ 3,775,879 

Note: 






NON-K THROUGH 12 (FUND 23) 



The District provides several activities and programs not traditionally associated with 

K-12 education which the community has requested. These programs and activities normally occur 

outside the regular school day and include: coaches’ salaries, recreation, Community School, Pre- 

School, Adult High School, and the Bingham Cemetery. The Non-K through 12 fund accounts for 

these activities and programs. This fund is self-sustaining through grants, the local Recreation tax 

levy proceeds, and fees charged for services rendered. 


Deputy Superintendent for Business Services ........................................ D. Burke Jolley 

Director of Accounting, Budgets, and Audits ...................................... John Larsen, CPA 



Licensed 81.58 95.79 56.45 52.26 52.26 0.00 

Classified 67.60 40.69 32.20 29.02 29.02 0.00 

TOTAL 149.18 136.48 88.65 81.28 81.28 0.00 


2010-11 

Proposed 


Recreation 0.000096 0.000089 (0.000007) 

For 2011-12, a decrease in the tax rate in order to maintain the fund balance. 









Non-K through 12 Fund Revenues and Other Financing Sources – Fund 23 

$10,816,895 

$12,685,279 

$6,307,165 

$9,319,296 

$6,946,074 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Due to the District division, revenues significantly decreased in 2009-10 (see page 1). 

Revenues for 2010-11 are high due to deferred revenue (see note on page 6). 

Non-K through 12 Fund Expenditures – Fund 23 

$12,225,375 $13,215,674 $6,207,846 

$9,214,041 

$6,946,151 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Due to the District division, expenditures significantly decreased in 2009-10 (see page 1). 

Expenditures for 2010-11 are high due to deferred revenue (see note on page 6). 

Non-K through 12 Fund Balances – Fund 23 

$1,969,780 

$561,300 

$30,905 $130,224 $235,479 $235,402 

June 30, 2007 June 30, 2008 

Actual Actual 

June 30, 2009 

Actual 

June 30, 2010 June 30, 2011 June 30, 2012 

Actual Final 

Amended 

Proposed 

The fund balance was intentionally lowered by decreasing the tax rate. The fund balance is 

comprised of various program balances. Program directors budget to spend their entire grant. 

However, in many cases a program balance exists and will be carried over to the next budget year. 



FUND 23 - NON K-12 PROGRAMS 


Final 



REVENUES 

Local Sources 

Property Tax $ 615,939 $ 1,704,763 $ 1,019,731 $ 1,536,000 $ 1,317,200 

Tuitions 1,009,165 1,264,322 896,698 1,897,301 523,533 

Interest 2,415 1,882 19,668 20,000 10,000 


State Sources 

Special Educaton - Preschool 2,292,088 2,512,988 1,574,696 1,556,252 1,641,443 

Adult High School Completion 1,905,894 1,877,697 238,844 589,288 222,507 

South Park Academy 1,578,267 1,838,494 - - - 

Other 1,896,000 1,732,725 865,814 - - 

Total State Revenues 7,672,249 7,961,904 2,679,354 2,145,540 1,863,950 

Federal Revenues 

Special Education - Preschool 310,961 415,023 169,611 295,781 243,779 

Adult Education 104,400 102,612 56,217 63,414 63,414 

Special Education - Infants With Disabilities 973,139 1,119,286 1,340,647 3,250,455 2,883,054 

Other 128,627 115,487 125,239 110,805 41,144 

Total Federal Revenues 1,517,127 1,752,408 1,691,714 3,720,455 3,231,391 

Total Revenues 10,816,895 12,685,279 6,307,165 9,319,296 6,946,074 

EXPENDITURES 

Salaries 8,003,835 8,621,110 3,952,610 4,860,419 4,419,932 

Employee Benefits 2,341,058 2,496,535 927,669 1,618,156 1,554,282 

Purchased Services 663,885 729,197 693,582 1,238,133 302,883 

Supplies and Materials 741,347 976,830 468,051 1,072,949 400,618 

Property 114,850 43,766 79,277 296,169 81,000 

Other Objects 360,400 348,236 86,657 128,215 187,436 

Total Expenditures 12,225,375 13,215,674 6,207,846 9,214,041 6,946,151 

Excess (Deficiency) of Revenues Over Expenditures (1,408,480) (530,395) 99,319 105,255 (77) 

Fund Balance, Beginning of Year 1,969,780 561,300 30,905 130,224 235,479 

Fund Balance, End of Year $ 561,300 $ 30,905 $ 130,224 $ 235,479 $ 235,402 

FUND BALANCE 

Restricted for Non K-12 $ 561,300 $ 30,905 $ 130,224 $ 235,479 $ 235,402 

Total Fund Balance $ 561,300 $ 30,905 $ 130,224 $ 235,479 $ 235,402 

Note: 






NUTRITION SERVICES (FUND 51) 



The Nutrition Services Fund includes all revenues and operating expenses associated with 

providing high quality, nutritious, low cost meals. This fund is self-sustaining through meal charges 

and substantial state and federal subsidies. 


Administrator of Auxiliary Services ..................................................................... John Taylor 

Director of Nutrition Services ............................................................................... Jana Cruz 



Licensed - - - - - - 

Classified 437.33 443.59 258.67 266.44 270.87 4.43 

TOTAL 437.33 443.59 258.67 266.44 270.87 4.43 


School meal prices will not change in 2011-12, as shown below. The last price increase was 

in 2009-10. 

School Lunch/Breakfast Prices 

Proposed 


Change From 

Prior Year 

2010-11 

Lunch 

Elementary $1.75 $1.75 - 



Adult 3.00 3.00 - 

Breakfast 

Elementary .80 .80 - 



Adult 2.00 2.00 - 

Programs Served 

Type 

Sites 

School Lunch 52 

School Breakfast 32 

Note: Local property taxes are not involved in the operation of the Nutrition Services program. 


Nutrition Services Fund Revenues – Fund 51 

$26,403,742 $27,271,240 $17,137,089 $18,014,258 $18,303,951 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Revenues generally increase with enrollment growth. However, due to the District division, 

revenues decreased significantly in 2009-10 (see page 1). 

Nutrition Services Fund Expenditures – Fund 51 

$25,802,419 $29,512,014 $16,369,156 

$18,957,997 $19,145,425 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Expenditures for the Nutrition Services program will remain fairly consistent with prior years 

with slight changes associated with the number of meals served. However, due to the District 

division, expenditures decreased significantly in 2009-10 (see page 1). 

Nutrition Services Fund Balances – Fund 51 

$7,474,032 

$8,075,355 

$5,834,581 

$4,188,684 

$3,244,945 

$2,403,471 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 


Final 

Amended 


Proposed 

Fund balance declined in 2008-09 due to equipment purchases. Due to the District division, 

the fund balance decreased significantly in 2009-10 (see page 1). 



FUND 51 - NUTRITION SERVICES 


Final 



REVENUES 

Local Sources 

Student Lunch Sales $ 11,613,887 $ 11,727,634 $ 7,444,181 $ 7,600,000 $ 7,700,000 

Adult Lunch Sales 531,872 564,650 336,982 300,000 310,000 

Reduced Lunch Sales 336,989 330,000 219,997 200,000 230,000 

Extra Milk & Other Sales 207,974 227,862 95,155 77,170 77,000 

Interest 609,721 300,136 62,687 40,000 20,000 


State Lunch Reimbursement and Other 4,046,788 3,971,975 2,403,976 2,513,597 2,500,000 

Federal Sources 

Lunch Reimbursement 1,912,931 2,109,047 1,379,426 1,500,000 1,400,000 

Free Lunch Reimbursement 3,245,090 3,876,565 2,775,729 3,000,000 3,300,000 

Reduced Lunch Reimbursement 1,238,258 1,253,182 839,449 890,000 920,000 

Summer Foods and Other Reimbursement 248,597 199,189 70,179 162,563 107,880 

Breakfast Reimbursement 652,424 784,514 461,675 500,000 525,000 

USDA Commodities 1,759,211 1,926,486 1,047,653 1,230,928 1,214,071 

Total Federal Revenues 9,056,511 10,148,983 6,574,111 7,283,491 7,466,951 


EXPENDITURES 

Salaries 10,110,821 11,022,501 6,242,421 6,892,319 6,808,259 



Supplies and Materials 767,992 680,183 342,741 333,150 378,250 

Foods 10,414,855 11,424,337 6,642,613 8,030,000 8,160,000 

Equipment 265,602 2,032,089 161,223 105,000 130,000 

Other 803,035 829,067 1,002,349 1,303,100 1,430,292 

Total Expenditures 25,802,419 29,512,014 16,369,156 18,957,997 19,145,425 

Excess (Deficiency) of Revenues 

Over Expenditures 601,323 (2,240,774) 767,933 (943,739) (841,474) 




FUND BALANCE 

Nonspendable 

Inventories $ 1,272,407 $ 1,248,233 $ 441,212 $ 500,000 $ 500,000 

Restricted for Nutrition Services 6,802,948 4,586,348 3,747,472 2,744,945 1,903,471 


Note: 




NUTRITION SERVICES 

FACTS AND FIGURES 

Estimated Estimated 

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 

Number of schools participating 

in lunch program: 

Regular Schedule 57 58 60 31 31 32 

Year-Round Schedule 30 30 32 20 20 20 

Breakfast Program 37 39 47 27 29 32 

Student Lunches Served: 

Free 1,452,626 1,506,346 1,709,507 1,132,690 1,251,960 1,276,999 

Reduced 625,417 602,789 594,092 413,522 428,371 436,938 

Fully Paid 5,947,017 6,207,960 6,219,193 3,541,016 3,509,635 3,579,828 

Total 8,025,060 8,317,095 8,522,792 5,087,228 5,189,966 5,293,765 

Adult Lunches Served: 170,801 180,159 192,234 94,067 86,000 89,000 

Student Breakfasts Served: 

Free 332,887 347,704 407,325 353,310 270,134 310,655 

Reduced 62,388 62,802 69,966 50,290 45,554 52,387 

Fully Paid 211,765 220,414 253,707 30,230 134,948 155,190 

Total 607,040 630,920 730,998 433,830 450,636 518,232 

Number of serving days: 

Regular Schedule 177 177 177 177 177 177 

Year-Round Schedule 226 226 226 226 226 226 

Weighted Average 193.90 193.70 194.04 196.22 196.22 195.85 

Average daily participation: 

Student Lunch 41,388 42,938 43,922 25,927 26,450 27,030 

Adult Lunch 881 930 991 479 435 450 

Student Breakfast 3,131 3,257 3,767 2,211 2,297 2,646 

Average daily membership: 

(Does not include kindergarten) 72,224 73,686 74,413 44,520 45,700 46,400 

Percentage of students eating 

school lunch: 57.30% 58.27% 59.02% 58.24% 57.88% 58.25% 




JORDAN EDUCATION FOUNDATION (FUND 75) 



This fund includes money contributed to the Jordan Education Foundation, a non-profit 

organization established to secure and manage funds from the private sector which are used to 

foster, promote, and enhance public education programs. 


Jordan Education Foundation Executive Committee: 

Board President .......................................................................................... Ben Davis 

Vice President/President Elect .............................................................. David Jenkins 

Past President .................................................................................. Christopher Lund 

Treasurer .......................................................................................... Gregory Williams 

Executive Director ................................................................. Steven Hall (non-voting) 

Officer-at-Large .................................................................................................... TBD 

Board of Directors: 

Louise Bott 

Patrice A. Johnson, Ed.D. 

Terri Carter 

Justin Kirkham 

Jason Casto 

Richard S. Osborn 

Kim Fidler 

Debbie Snyder 

Michael Haynes 

Bevan Wasden 

James Hofeling 

J. Kirk Woolley 

Ex Officio Members: 

Jennifer Boehme 

Karen Thomson 



Licensed - - - - - - 

Classified 3.00 3.00 1.93 1.85 1.85 0.00 

TOTAL 3.00 3.00 1.93 1.85 1.85 0.00 




District. Effective July 1, 2009, Jordan School District became two school districts. 


Jordan Education Foundation Fund Revenues and Other Financing Sources – Fund 75 

$609,984 

$542,904 

$511,707 

$648,436 $648,892 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

The District hopes to increase current levels of revenue. Actual results could differ 

significantly depending on public donations received. 

Jordan Education Foundation Fund Expenditures – Fund 75 

$645,749 

$825,697 

$648,436 $648,892 

$366,181 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Funds channeled through the Foundation are used to enhance the quality of education 

provided to Jordan District students. Many schools and students will benefit from the donations 

contributed in 2011-12, as in years past. Due to the District division, expenditures decreased 

significantly in 2009-10 (see page 1). 

Jordan Education Foundation Fund Balances – Fund 75 

$1,072,039 $1,036,274 

$753,481 

$510,509 $510,509 $510,509 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 


Final 

Amended 


Proposed 

Fund balances vary from year to year depending upon the number of enrichment programs 

the Foundation undertakes to fund. Due to the District division, the fund balance significantly 

decreased in 2009-10 (see page 1). 



FUND 75 - JORDAN EDUCATION FOUNDATION 


Final 



REVENUE 

Local Contributions $ 355,399 $ 293,837 $ 351,154 $ 499,000 $ 499,000 

Interest 16,720 7,751 1,646 1,000 1,000 

Total Revenues 372,119 301,588 352,800 500,000 500,000 

EXPENDITURES 

Salaries and Purchased Services 296,671 284,079 200,605 275,786 276,942 


Equipment and Other 32,738 62,980 19,113 206,350 206,350 

Total Expenditures 645,749 825,697 366,181 648,436 648,892 

Excess (Deficiency) of Revenues Over Expenditures (273,630) (524,109) (13,381) (148,436) (148,892) 

OTHER FINANCING SOURCES: 

Transfer In 237,865 241,316 158,907 148,436 148,892 

Net Change in Fund Balance (35,765) (282,793) 145,526 - - 

Fund Balance, Beginning of Year 1,072,039 1,036,274 753,481 510,509 510,509 

Allocated to Canyons School District - - (388,498) - - 

Fund Balance, End of Year $ 1,036,274 $ 753,481 $ 510,509 $ 510,509 $ 510,509 

FUND BALANCE 

Restricted for Jordan Education Foundation $ 1,036,274 $ 753,481 $ 510,509 $ 510,509 $ 510,509 

Total Fund Balance $ 1,036,274 $ 753,481 $ 510,509 $ 510,509 $ 510,509 

Note: Effective 2009-10, the District was divided into two Districts. 





DEBT SERVICE (FUND 31 – A Major Fund) 



This fund provides revenue to service the debt on the bonds sold to finance new school 

construction, purchase property for future school sites, and make major building and school 

renovations. School districts are required to levy sufficient taxes to service their outstanding debts. 




None 




District. Effective July 1, 2009, Jordan School District became two school districts. The separated 

cities have formed the new Canyons School District. Per Utah law, the old debt of Jordan School 

District must be repaid by the same geographical tax base on which the debt was issued. 

Therefore, both Jordan and Canyons School Districts are responsible for the June 30, 2009, debt. 

Debt Service was allocated to each district based on the 2007 assessed valuation. Therefore, 

Jordan School District is responsible for 42% of the debt and Canyons School District is responsible 

for the remaining 58%. Each district is responsible for assessing a tax rate necessary to fulfill their 

portion of the obligation. 


2010-11 

Proposed 


Debt Service 0.001095 0.001091 (0.000004) 

Tax Impact on Voters 

The decrease in the Debt Service tax rate equates to a decrease of $0.22 per $100,000 of 

home value. 

In September 2003, Fitch Ratings upgraded the District’s underlying rating from “AA+” to 

“AAA.” The District is one of a very few select school districts in the nation to receive an “AAA” 

rating from Fitch. Fitch affirmed the AAA rating on March 7, 2011 (see pages 84-86). The District’s 

underlying rating from Moody’s is “Aaa.” The District also benefits from the State of Utah guaranty 

(AAA bond rating) and the bond market’s low interest rates when issuing general obligation bonds. 

The tax impact of the above is the ability to keep the Debt Service rate low and yet construct the 

needed buildings in high growth areas. 

With the 2003 bond election, the Board of Education committed to not exceed a tax rate of 

0.001784 in the Debt Service Fund. The Board has kept this commitment throughout all issuances 

of the debt. 


Debt Service Fund Revenues, Other Financing Sources, and Uses – Fund 31 

$44,644,977 

$39,561,205 

$18,373,489 $17,560,000 $15,230,000 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Due to the District division, revenues decreased significantly in 2009-10 (see page 1). 

Debt Service Fund Expenditures – Fund 31 

$44,230,200 $43,114,955 

$18,117,775 $16,787,839 $16,809,288 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Due to the District division, expenditures decreased significantly in 2009-10 (see page 1). 

Debt Service Fund Balances – Fund 31 

$5,670,086 

$6,084,863 

$2,531,113 

$1,318,781 

$2,090,942 

$511,654 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 


Final Amended 


Proposed 

Fund balances remaining in the account after the annual bond payments are made become 

the first money spent in the following year. Due to the District division, the fund balance decreased 

significantly in 2009-10 (see page 1). 



FUND 31 - DEBT SERVICE 


Final 



REVENUES 

Local Sources 

Property Tax $ 43,569,821 $ 39,135,554 $ 18,305,765 $ 17,520,000 $ 15,210,000 

Interest 1,075,156 425,651 67,724 40,000 20,000 


EXPENDITURES 

Bond Principal 32,590,000 29,680,000 13,001,100 12,192,600 12,690,300 

Bond Interest 11,634,350 13,429,005 5,114,345 4,587,739 4,111,488 

Paying Agent Fees 5,850 5,950 2,330 7,500 7,500 


Excess (Deficiency) of Revenues Over Expenditures 414,777 (3,553,750) 255,714 772,161 (1,579,288) 



Fund Balance, End of Year $ 6,084,863 $ 2,531,113 $ 1,318,781 $ 2,090,942 $ 511,654 

FUND BALANCE 

Restricted for Debt Service $ 6,084,863 $ 2,531,113 $ 1,318,781 $ 2,090,942 $ 511,654 

Total Fund Balance $ 6,084,863 $ 2,531,113 $ 1,318,781 $ 2,090,942 $ 511,654 




SCHEDULE OF OUTSTANDING GENERAL OBLIGATION BONDS 

General Long-Term Debt 

2011 2012 2013 2014 2015 2016 

Series 2001 Principal $ 705,000 $ 735,000 $ 765,000 $ 800,000 $ 840,000 $ 875,000 

$ 10,000,000 Interest 206,068 176,105 144,868 111,972 76,772 39,812 

Series 2002 Principal 6,600,000 6,810,000 7,075,000 2,550,000 1,250,000 - 

$ 39,540,000 Interest 938,400 707,400 435,000 152,000 50,000 - 

Series 2003 Principal 710,000 740,000 765,000 800,000 830,000 865,000 

$ 20,200,000 Interest 203,925 182,625 158,575 131,800 103,800 70,600 

Series 2003A Principal 1,275,000 1,350,000 1,400,000 1,450,000 1,525,000 1,575,000 

$ 20,000,000 Interest 469,350 422,175 370,875 317,675 262,575 203,100 

Series 2004 Principal 5,600,000 5,870,000 - - - - 

$ 30,585,000 Interest 516,150 264,150 - - - - 

Series 2004A Principal 930,000 960,000 1,000,000 1,035,000 1,075,000 1,120,000 

$ 15,000,000 Interest 364,675 334,450 300,850 265,850 229,625 192,000 

Series 2005 Principal 1,635,000 1,675,000 1,755,000 1,820,000 1,885,000 1,965,000 

$ 25,000,000 Interest 768,956 709,688 646,875 576,675 503,875 428,475 

Series 2006 Principal 850,000 900,000 925,000 965,000 1,000,000 1,050,000 

$ 15,000,000 Interest 469,225 435,225 399,225 362,225 323,625 283,625 

Series 2007 Principal 10,725,000 11,175,000 11,600,000 12,075,000 12,550,000 13,050,000 

$ 196,000,000 Interest 6,986,438 6,557,438 6,110,438 5,646,438 5,163,438 4,661,438 

Total $ 39,953,187 $ 40,004,256 $ 33,851,706 $ 29,059,635 $ 27,668,710 $ 26,379,050 

Total Principal $ 29,030,000 $ 30,215,000 $ 25,285,000 $ 21,495,000 $ 20,955,000 $ 20,500,000 

Total Interest 10,923,187 9,789,256 8,566,706 7,564,635 6,713,710 5,879,050 

Total $ 39,953,187 $ 40,004,256 $ 33,851,706 $ 29,059,635 $ 27,668,710 $ 26,379,050 

Canyons SD Principal $ 16,837,400 $ 17,524,700 $ 14,665,300 $ 12,467,100 $ 12,153,900 $ 11,890,000 

Canyons SD Interest 6,335,448 5,677,768 4,968,689 4,387,488 3,893,952 3,409,849 

Jordan SD Principal 12,192,600 12,690,300 10,619,700 9,027,900 8,801,100 8,610,000 

Jordan SD Interest 4,587,739 4,111,488 3,598,017 3,177,147 2,819,758 2,469,201 

Total $ 39,953,187 $ 40,004,256 $ 33,851,706 $ 29,059,635 $ 27,668,710 $ 26,379,050 

Bonds Payable Summary 

Bonds Payable, June 30, 2010 $ 262,060,000 

Bonds Issued - 

Less Reported by Canyons School District (151,994,800) 

Less Bond Principal Payment (2010-11) (12,192,600) 

Bonds Payable, June 30, 2011 97,872,600 

Less Bond Principal Payments (2011-12) (12,690,300) 

Bonds Payable, June 30, 2012 $ 85,182,300 


2017 2018 2019 2020 2021 2022 Total 

$ - $ - $ - $ - $ - $ - $ 4,720,000 

- - - - - - 755,597 

- - - - - - 24,285,000 

- - - - - - 2,282,800 

900,000 - - - - - 5,610,000 

36,000 - - - - - 887,325 

1,650,000 1,725,000 - - - - 11,950,000 

140,100 72,450 - - - - 2,258,300 

- - - - - - 11,470,000 

- - - - - - 780,300 

1,170,000 1,225,000 1,285,000 - - - 9,800,000 

147,200 100,400 51,400 - - - 1,986,450 

2,040,000 2,125,000 2,210,000 2,300,000 - - 19,410,000 

349,875 268,275 183,275 94,875 - - 4,530,844 

1,100,000 1,150,000 1,200,000 1,250,000 1,300,000 - 11,690,000 

241,625 197,625 151,625 103,625 53,625 - 3,021,275 

13,700,000 14,400,000 14,975,000 15,600,000 16,225,000 17,050,000 163,125,000 

4,139,438 3,557,188 2,963,188 2,326,750 1,663,750 852,500 50,628,442 

$ 25,614,238 $ 24,820,938 $ 23,019,488 $ 21,675,250 $ 19,242,375 $ 17,902,500 $ 329,191,333 

$ 20,560,000 $ 20,625,000 $ 19,670,000 $ 19,150,000 $ 17,525,000 $ 17,050,000 262,060,000 

5,054,238 4,195,938 3,349,488 2,525,250 1,717,375 852,500 67,131,333 

$ 25,614,238 $ 24,820,938 $ 23,019,488 $ 21,675,250 $ 19,242,375 $ 17,902,500 $ 329,191,333 

$ 11,924,800 $ 11,962,500 $ 11,408,600 $ 11,107,000 $ 10,164,500 $ 9,889,000 $ 151,994,800 

2,931,458 2,433,644 1,942,703 1,464,645 996,077 494,450 38,936,171 

8,635,200 8,662,500 8,261,400 8,043,000 7,360,500 7,161,000 110,065,200 

2,122,780 1,762,294 1,406,785 1,060,605 721,298 358,050 28,195,162 

$ 25,614,238 $ 24,820,938 $ 23,019,488 $ 21,675,250 $ 19,242,375 $ 17,902,500 $ 329,191,333 

Computation of Legal Debt Margin - June 30, 2012 

The general obligation indebtedness of the Board is limited to 4% of 

the value of taxable property in the District. The legal debt limit and 

additional debt incurring capacity of the Board are based on the 

estimated fair market value for 2011 and are calculated as follows: 

Estimated 2011 Fair Market Value $ 21,600,000,000 

Debt Limit (4% of Fair Market Value) 864,000,000 

Less: General Obligation Debt (85,182,300) 

Additional Debt Incurring Capacity $ 778,817,700 






CAPITAL PROJECTS (FUND 32 – A Major Fund) 



This fund includes money for acquisition of school sites, the constructing, furnishing and 

equipping of new schools, and maintaining current schools. Other capital expenses including 

vehicles and remodeling are also accounted for in this fund. These expenses are funded through 

property tax proceeds, bond proceeds, and interest earnings. 



Administrator of Auxiliary Services ............................................................... John Taylor 

Auxiliary Services Staff Assistant .............................................................. Scott Thomas 

Director of Maintenance .......................................................................... David Rostrom 

Director of New Construction ................................................................... Randy Haslam 



Licensed - - - - - - 

Classified 6.00 6.00 6.00 6.00 6.00 0.00 

TOTAL 6.00 6.00 6.00 6.00 6.00 0.00 

District Division 


Midvale, and Sandy voted to create a new district and separate themselves from the Jordan School 



2008-09 in enrollment, assessed valuation, revenues, expenditures, and fund balances due to the 

division. 

New Construction 

In 2010-11, the District opened one traditional high school, Herriman High. In 2011-12, the 

District will open one replacement special education school, River’s Edge School (Jordan Resource 

Center rebuild), one new traditional elementary school, Fox Hollow, and will continue construction on 

one new middle school. The construction costs for River’s Edge School are paid for using federal 

funds; the construction costs for Fox Hollow Elementary School are paid for using Qualified School 

Construction Bonds. 

The financial and non-financial impact of operating these new schools can be found on page 

50 (operational costs are charged to the General Fund). 

New School Sites 

Recognizing that growth will continue in specific District areas for many years to come and 

that the District’s geographic size makes long-term cross-district busing impractical, Jordan District 

will purchase property in areas where new schools will be needed. However, the cost of land has 

increased dramatically and is becoming harder to find in the large parcels the District needs. 


Long-Term Capital Plan and Challenges 

The 2003 bond authorization was used for constructing schools. No further available bond 

authorization exists. However, the District has utilized capital reserves and available Qualified 

School Construction Bonds to construct a new elementary school, Fox Hollow (opening 2011-12), 

and a middle school (opening 2012-13). This has caused the fund balance to drop leaving few 

options for future enrollment growth. 

The District is experiencing student enrollment growth and must plan for construction of new 

facilities or alternative learning schedules to accommodate this growth. New facilities are generally 

funded by additional bonded indebtedness which does not allow for tax rates to fall as old debt is 

retired. Alternative schedules generally cause disruptions to family and community schedules and 

traditions. In any event, more students are anticipated and the District must plan accordingly. 

Additionally, the District offices are currently leased. The lease expires in spring 2012 with 

an option to purchase the facility or extend the lease another three years. Other options available 

include constructing a facility, moving to other temporary locations, dispersing district office staff to 

other existing facilities, or a combination of any of these. 

The District’s current capital plans include both regular ongoing and major maintenance 

projects to keep current facilities running well and open. District administration and the Board of 

Education are looking into options and seeking public input into these dilemmas. 

Remodeling/Renovating 

Jordan District is continuing to make a significant investment in its existing buildings. 

Approximately $15.2 million will be spent in 2011-12 for building maintenance. The criteria for 

determining the order of project completion is as follows: 

1. Safety: Does the condition threaten the safety of students, teachers, and 

patrons 

2. Housing: Is the project necessary so the school can accommodate more 

students 

3. Need: Is the project necessary to halt or reduce other damage to the 

building, and is the problem worse than in other buildings 

4. Funding: Can the project be financed and, if so, will doing the project save 

money long-range 

5. Efficiency: Can a low-priority project be done in conjunction with a high-priority 

project at significant savings in time and money 


2010-11 

Proposed 


Capital Outlay 0.001641 0.002201 0.000560 

The tax rate increased due to decreasing assessed valuations and due to a State Tax 

Commission’s increase to keep revenues neutral. 




$73,487,593 

$46,662,600 $46,072,021 

$34,114,800 

Capital Projects Fund Revenues and Other Financing Sources and Uses – Fund 32 

$279,644,117 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Capital Project revenues vary from year to year depending on the timing of bond issues and 

tax proceeds. The 2007-08 year is much higher because of the $196 million bond issuance. The 

2008-09 year is lower due to no bond issuances. Due to the District division, revenues decreased 

significantly in 2009-10 (see page 1). Due to new legislation allowing the District to transfer amounts 

from the Capital Fund to the General Fund and changing the 10% of Basic levy to the General Fund, 

revenues will decrease in 2010-11 and 2011-12. 

Capital Projects Fund Expenditures – Fund 32 

$125,727,909 $135,442,337 $85,686,711 

$63,950,938 $56,524,655 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

Expenditures from year to year vary depending on construction schedules. Due to the 

District division, expenditures decreased significantly in 2009-10 (see page 1). 

Capital Projects Fund Balances – Fund 32 

$248,175,596 

$186,220,852 

$94,259,388 

$86,070,622 

$63,691,705 

$41,281,850 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 


Final 

Amended 


Proposed 

Fund balances vary widely from year to year depending upon the status of the building 

projects. The large 2007-08 fund balance is for the completion of projects started in 2007-08. Due 

to the District division, the fund balance decreased significantly in 2009-10 (see page 1). 



FUND 32 - CAPITAL PROJECTS 


Final 



REVENUE 

Local Sources 

Property Tax $ 70,921,875 $ 67,819,411 $ 43,769,765 $ 31,756,000 $ 34,824,800 

Interest 7,847,800 3,896,813 548,401 290,000 190,000 

Miscellaneous - 75,206 - - - 


State Revenue 6,217,341 1,842,837 588,270 250,218 - 

Federal Revenue - - 1,049,632 6,675,803 1,000,000 


EXPENDITURES 

Salaries 465,884 454,061 413,102 464,261 351,767 

Employee Benefits 166,423 172,008 151,128 175,821 128,315 

Interest and Bond Expense 602,980 98,971 5,907 695,000 605,000 

Purchased Services 332,636 638,966 1,758,902 618,557 626,695 

Supplies and Other 6,231 5,985 7,733 16,200 16,200 

Supplies, Textbooks and Equipment - New Schools 1,292,508 2,290,625 4,156,082 5,153,435 1,512,000 

Land & Improvements 31,838,350 16,378,483 20,852,865 6,442,703 8,881,288 

Buildings 79,339,127 103,447,859 51,873,753 39,008,059 35,783,563 

Equipment 3,500,335 7,835,236 1,512,110 5,042,902 2,422,327 

Data Processing Equipment 2,639,773 2,901,402 2,538,879 3,666,000 3,666,000 

Vehicles 5,335,559 692,181 2,336,102 2,242,000 2,105,500 

Energy Equipment 208,103 526,560 80,148 426,000 426,000 

Total Expenditures 125,727,909 135,442,337 85,686,711 63,950,938 56,524,655 

Excess (Deficiency) of Revenues Over Expenditures (40,740,893) (61,808,070) (39,730,643) (24,978,917) (20,509,855) 

OTHER FINANCING SOURCES 

Bond Proceeds 199,309,467 - - 9,000,000 - 

Sale of Property 232,418 208,492 706,532 100,000 100,000 

Total Other Financing Sources 199,541,885 208,492 706,532 9,100,000 100,000 

OTHER FINANCING USES 

Interfund Transfer Out 4,884,784 355,166 - 2,000,000 2,000,000 

Excess (Deficiency) of Revenues and Other Financing 

Sources Over Expenditures and Other 

Financing Uses 153,916,208 (61,954,744) (39,024,111) (17,878,917) (22,409,855) 


Allocated to Canyons School District - - (61,126,119) (4,500,000) - 


FUND BALANCE 

Restricted for Capital Projects $ 248,175,596 $ 186,220,852 $ 86,070,622 $ 63,691,705 $ 41,281,850 






Breakdown of Expenditures 

Final 



Salaries $ 465,884 $ 454,061 $ 413,102 $ 464,261 $ 351,767 

Employees Benefits 166,423 172,008 151,128 175,821 128,315 

Interest and Bond Expense 602,980 98,971 5,907 695,000 605,000 

Purchased Services 332,636 638,966 1,758,902 618,557 626,695 


Supplies, Textbooks and Equipment - New Schools 1,292,508 2,290,625 4,156,082 5,153,435 1,512,000 

Land & Improvements 

Site Acquisition 

J Station, Auxiliary Services Building - - 15,481,756 - - 

Riverton Property Purchase - - 927,288 927,288 927,288 

Silver Crest Elementary - 2,511,265 - - - 

Middle School SW 5,103,200 - - - - 

High School SW 11,402,200 - - - - 

Misc. Site Acquisition Expense 5,927,085 3,581,112 3,185,275 3,000,000 3,000,000 

Site Projects 

Asphalt Projects - District Wide 599,673 585,810 802,919 600,000 300,000 

Sidewalk Projects - District Wide 83,687 193,498 107,048 206,000 159,000 

Road/Parking Projects - Specific 

Butler Elementary Bus - Parent Drop-off 131,987 494,085 - - - 

Majestic Elementary Site Upgrade - - 3,262 - - 

Monte Vista Parking and Parent Drop-off - - 193,074 912,419 - 

Oquirrh Hills Middle Parking and Drainage Upgrade - - - - 1,275,000 

Rosamond Elementary Parking Upgrade - - - - 1,300,000 

Southland Elementary Parent Drop-off & Fence 11,908 278,166 - - - 

Welby Elementary Parent Drop-off 596,678 - - - - 

Westvale Parent Drop-off 581,865 - - - - 

West Side Bus Facility 213,583 - - - - 

Elementary School Playground Upgrades 

Playground Upgrade - District Wide (113,000) 1,693 10,496 360,000 360,000 

Bella Vista Elementary Playground 95,277 19,500 - - - 

Crescent Elementary Playground 40,054 - - - - 

East Midvale Elementary Playground 104,048 - - - - 

Elk Meadows Kindergarten Pit & Playground 59,400 54,312 - - - 

Granite Elementary Playground 104,486 10,702 - - - 

Hayden Peak Kindergarten Pit 65,925 29,982 - - - 

Herriman Kindergarten Pit and Utility Wall 77,750 2,000 - - - 

Jordan Hills Elementary Playground 105,915 - - - - 

Jordan Ridge Kindergarten Pit - 12,100 - - - 

Majestic Elementary Playground 13,650 19,982 139,847 286,996 - 

Monte Vista Elementary Playground 44,556 11,000 - - - 

Mountain Shadows Elementary Playground 52,500 25,558 - - - 

Oak Hollow Elementary Playground 13,650 13,262 - - - 

Oquirrh Elementary Playground 46,256 - - - - 

Quail Hollow Elementary Playground & Site Work 130,725 697,082 - - - 

Riverside Elementary Playground 40,708 53,323 - - - 

Rosamond Elementary Playground 87,867 - - - - 

Sandy Elementary Playground - 97,289 - - - 

Silver Mesa Elementary Playground - 47,697 - - - 

Sprucewood Elementary Playground & Asphalt 20,668 596,110 - - - 

Sunrise Elementary Playground 89,775 47,597 - - - 

Welby Elementary Playground 102,972 - - - - 

Westland Elementary Playground 77,794 78,234 - - - 

Westvale Kindergarten Pit - 18,200 - - - 


Final 



Site Projects - Specific - 

Alta High Track and Bleachers $ 1,871,263 $ 576,716 $ - $ - $ - 

Bingham High Track and Bleachers 985,313 2,415,338 - - - 

Binham High Tennis Upgrade - - - - 600,000 

Brighton High Bleacher Upgrade 940,562 - - - - 

Copper Hills High Tennis & Drainage 38,000 - - - - 

Copper Hills High Track Upgrade - - - - 850,000 

Jordan High Track Upgrade 4,022 23,173 - - - 

Midvale Middle Site Up Grade 385,244 1,015,791 - - - 

Riverton High Track 21,300 - - - - 

Sandy Elementary Site Upgrade 129,615 574,837 - - - 

West Jordan High Track 1,505,767 2,232,197 - - - 

Site Projects - District Wide Misc. - 55,722 - 50,000 10,000 

Property Surveys - District Wide 44,422 5,150 1,900 100,000 100,000 

Total Land & Improvements 31,838,350 16,378,483 20,852,865 6,442,703 8,881,288 

Buildings 

Building Construction Projects 

Daybreak Elementary 4,170 (25,000) - - - 

East Lake Elementary 13,212,319 3,235,222 - - - 

Falcon Ridge Elementary 13,922,521 82,365 - - - 

Heartland Elementary Rebuild 12,469,298 232,347 - - - 

Midas Creek Elementary 67,453 - - - - 

River's Edge School - - 728,610.00 5,789,495 1,000,000 

Sunset Ridge Middle 294,702 268,466 - - - 

Valley High Replacement 14,194,928 959,207 - - - 

Willow Springs Elementary 1,601 - - - - 

Silver Crest Elementary 744,944 16,029,227 2,565,021 100,000 - 

Herriman High School 6,966,277 31,136,536 36,125,786 9,000,000 - 

Kauri Sue Hamilton School 1,234,248 17,666,268 1,688,496 450,000 - 

New West Jordan Elementary V - - - 9,000,000 7,000,000 

New Southwest Middle School - - - 3,000,000 17,500,000 

New Jordan School District (west side) 

Transportation Bubble Building - 983,033 817,012 - - 

District Office - Jordan Landing - 3,104,542 634,036 - - 

Auxiliary Services Building - J Station - 10,183,983 2,208,901 30,000 - 

Jordan Technical Center Expansion 

West Side Facility - Building #2 (284,405) - - - - 

Portable Classroom Construction 4,023,619 1,979,070 1,342,756 1,800,000 1,800,000 

Swimming Pool Costs Agreement 1,000,000 - - - - 

Bldg. Renovation/Remodeling Projects 

Contingency Fund - 37,484 - - 1,000,000 

Floor Covering Projects - District Wide 207,089 609,408 187,328 289,000 459,000 

Painting Projects - District Wide 218,220 897,414 110,755 260,000 260,000 

Reroofing Projects - Specific 

Oquirrh Hills Middle - 261,723 1,279,845 1,500 - 

South Jordan Middle 57,072 851,916 - - - 

Westvale Elementary - 35,121 638,252 - - 

Replacement Control Valves 375,115 1,282,773 514,268 990,000 1,265,000 

Heating/Cooling Projects - Specific 

Bella Vista Elementary (54,523) - - - - 

Bluffdale Elementary (364,782) - - - - 

Copperview Elementary 1,690,377 - - - - 

South Jordan Middle 479,605 61 - - - 

Remodeling Projects - District Wide (420,152) 203,470 179,711 300,000 250,000 

Asbestos Testing/Abatement - District Wide 113,846 362,413 35,694 100,000 100,000 

Air Quality Projects 37,116 13,586 8,088 30,000 30,000 

Auditorium Upgrade Projects 319,486 484,524 124,842 221,000 300,000 

Bleacher Replacement - 323,605 82,751 100,000 20,000 

Building Security Alarm Response - - 146,495 300,000 140,000 

Card Access - District Wide 53,925 39,978 - - - 


Final 



Closed Circuit TV Monitoring Projects $ 1,126,435 $ 747,785 $ - $ - $ - 

Computer Cabling Projects 172,818 7,754 195,739 120,000 120,000 

EDNET Installation 90,971 - - 40,000 40,000 

EFIS Repair 5,848 - - - - 

Emergency Generator - District Wide - - 42,612 35,000 25,000 

Enhanced Audio Classrooms 80,687 124,729 159,540 135,800 135,800 

Facilities Assessment (3DI) 160,147 3,500 - 75,000 75,000 

Fire Panel Upgrades (51,406) 12,130 12,576 255,000 75,000 

Floor Refinishing - District Wide 99,548 134,818 5,848 90,000 90,000 

Incinerator Removal - District Wide - - - 20,000 20,000 

Kitchen Grease Trap Projects - - - 40,000 40,000 

Kitchen Upgrade - District Wide 50,352 286,404 58,577 150,000 75,000 

Plumbing - District Wide 222,155 267,926 147,102 150,000 150,000 

School Storage Shed Projects 178,965 440,435 - 60,000 160,000 

Whiteboards/Countertops 39,661 75,000 55,000 

Remodeling Projects - Specific 

ASB Warehouse Freezer and Utilities Upgrades - - - 1,000,000 1,286,880 

Bingham High AV Tech Lab 1,266,932 - - - - 

Copper Hills High Plumbing Replacement - - 174,841 - - 

Copper Hills High Stucco Repair 1,483,632 1,584,445 - - - 

Eastmont Middle Entry Doors 110,424 449,657 - - - 

Hillcrest High Baseball Backstop - 177,447 - - - 

Jordan High Stucco Repair 1,212,258 1,277,472 - - - 

Lone Peak Elementary AV Tech Lab 2,395 - - - - 

Majestic Elementary AV Tech Lab - 129,627 - - - 

Monte Vista Elementary AV Tech Lab 120,019 429,014 - - - 

Riverton High Stucco Repair 451,907 882,220 - - - 

Terra Linda Elementary Office Upgrade 511,957 1,433,865 - - - 

West Jordan High Plumbing and Irrigation Upgrade - - 842,578 3,000,000 1,082,883 

Westvale Elementary Mechanical Plumbing Renovation - - 285,997 1,022,264 - 

Westvale Elementary Kitchen Upgrade 451,981 1,384,378 - - - 

Electrical Upgrades - District Wide 5,367 - - 250,000 250,000 

AV Tech Lab Remodel - District Wide - - - 258,000 258,000 

Computer Lab Remodel - District Wide 259,753 1,226,442 76,920 126,000 126,000 

Risk Management - District Wide 438,854 680,646 76,368 150,000 150,000 

ADA Compliance Projects - District Wide 189,638 276,389 307,208 150,000 150,000 

ADA Compliance Projects - Specific 

Riverside Elementary ADA Restrooms - - - - 250,000 

Willow Canyon Elementary ADA Compliance 133,421 92,776 - - - 

Emergency Call Button Installation - District Wide - 159,258 29,539 45,000 45,000 

Total Buildings 79,339,127 103,447,859 51,873,753 39,008,059 35,783,563 

Equipment 

School Equipment 

504 Compliance - District Wide - - - 66,000 66,000 

Applied Technology Computer Replacement 131,553 167,155 - - - 

Cafeteria Tables 23,926 85,089 - - - 

Computer Labs Furniture 5,033 12,974 921 120,000 120,000 

Copy Machine Replacement 230,463 287,609 136,000 315,000 315,000 

Faculty Room Furniture 17,478 17,164 - - 

Musical Instruments Replacement 72,451 79,548 18,513 57,000 57,000 

School Equipment 2,059,926 3,977,878 320,848 2,478,677 1,365,827 

School Furniture 480,764 291,718 111,654 1,435,225 - 

District Equipment 

Administration Building 34,850 142,694 709,524 111,000 111,000 

Administration Building - West - Jordan Landing - 2,239,347 - - 

Custodial 199,048 287,934 78,604 126,000 126,000 

Instructional Media Center 48,119 1,099 2,016 66,000 66,000 

Maintenance 62,813 87,896 76,065 144,000 45,500 

Transportation 128,605 157,131 57,965 78,000 104,000 

Warehouse 5,306 - - 46,000 46,000 

Total Equipment 3,500,335 7,835,236 1,512,110 5,042,902 2,422,327 


Final 



Data Processing Equipment 

Administrative Computer System $ 1,066,170 $ 1,287,200 $ 1,237,806 $ 2,400,000 $ 2,400,000 

Computer Purchases - State Grant Match 250,000 - - - - 

Computer Repair 70,000 1,737 29,973 48,000 48,000 

Instructional Computers - District Wide 992,349 1,596,928 1,095,535 1,050,000 1,050,000 

Micro Computer Purchases 261,254 15,537 175,565 168,000 168,000 

Total Data Processing Equipment 2,639,773 2,901,402 2,538,879 3,666,000 3,666,000 

Vehicles 

Custodial 40,728 - - - - 

Instructional Media Center 34,013 - - - - 

Maintenance 350,645 265,071 170,948 347,500 167,500 

Other - - - 10,500 54,000 

Transportation 39,601 - 500 30,000 30,000 

School Buses 4,870,572 427,110 2,164,654 1,800,000 1,800,000 

Warehouse - - - 54,000 54,000 

Total Vehicles 5,335,559 692,181 2,336,102 2,242,000 2,105,500 

Energy Equipment 

Energy Management Systems - District Wide 208,103 206,571 80,148 324,000 324,000 

Automated Sprinkler Systems - District Wide - - - 102,000 102,000 

New Phone System - Jordan School District - New - 319,989 - - - 

Total Energy Equipment 208,103 526,560 80,148 426,000 426,000 

Total Expenditures - Capital Projects $ 125,727,909 $ 135,442,337 $ 85,686,711 $ 63,950,938 $ 56,524,655 




IV. PROPRIETARY FUND TYPE 

INTERNAL SERVICE FUND 

HEALTH, LIFE, and LONG-TERM DISABILITY SELF-INSURANCE (FUND 60) 



This fund accounts for Jordan District’s self-funded health and accident insurance program. 

This program charges the other funds of the District and employees their respective premiums and 

pays insured health and accident costs. The purpose of this program is to provide low-cost quality 

health care to employees as a benefit of employment. 


Deputy Superintendent for Business Services ....................................... D. Burke Jolley 

Director of Insurance Services ................................................................ Cheryl Matson 



Licensed - - - - - - 

Classified 4.33 4.33 4.43 4.43 4.43 0.00 

TOTAL 4.33 4.33 4.43 4.43 4.43 0.00 








The District has enjoyed the financial benefits of a self-funded insurance program. However, 

the District is not immune to the inflation of the health care industry. The health and accident claims 

for the last three years were below budgeted amounts causing a larger than anticipated fund 

balance. Changes to the health insurance policy resulted in no change in premiums for 2011-12. In 

accordance with the negotiated agreements with the employee associations, half of any future 

increase will be paid by the District and half by employees. 

Composite Insurance Premiums per Insured Employee 

2010-11 2011-12 Difference (%) 

Health and Accident $8,820 $8,820 none 

Disability $157 $157 none 


$46,006,894 $51,146,884 $32,743,630 $36,948,774 $35,354,761 

Self-Insurance Fund Revenues – Fund 60 

$56,652,000 $52,744,451 

$39,947,507 $35,123,008 $33,630,172 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

The revenue placed in this internal service fund is set at a level which will cover the projected 

cost of health and accident insurance claims for the year and provide a reasonable fund balance. 

Due to the District division, revenues decreased significantly in 2009-10 (see page 1). 

Self-Insurance Fund Expenses – Fund 60 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Final 

Amended 


Proposed 

The District generally anticipates expenses in this fund to increase each year due to medical 

inflation and the number of employees covered. However, due to the District division, expenses 

decreased significantly in 2009-10 (see page 1). Health care expenses fluctuate from year-to-year 

making projections difficult. The District projected a decline in expenses for 2011-12 due to 

insurance plan changes. 

Self-Insurance Fund Retained Earnings – Fund 60 

$19,899,399 $21,496,966 $19,887,087 $18,061,321 $16,336,732 

$9,254,293 

June 30, 2007 

Actual 

June 30, 2008 

Actual 

June 30, 2009 

Actual 

June 30, 2010 

Actual 


Final 

Amended 


Proposed 

The District has recently experienced large increases in the fund balance due to lower than 

anticipated claims expense. As a result of changes to the health insurance policy and lower than 

anticipated claims expense, premiums are not proposed to change in the 2011-12 year. Due to the 

District division, the fund balance decreased in 2009-10 (see page 1). 



FUND 60 - HEALTH, LIFE AND LONG-TERM DISABILITY SELF-INSURANCE 

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS 

Final 



REVENUES 

Local Sources 

Program Insurance Premiums $ 39,862,942 $ 35,936,180 $ 28,535,375 $ 25,267,918 $ 23,495,172 

Disability Premiums 907,797 826,223 674,253 571,427 552,880 

COBRA Premiums 384,210 592,679 470,349 580,000 580,000 

Employee Premiums 14,297,932 14,271,203 10,107,043 8,583,663 8,922,120 

Miscellaneous 4,139 501,844 - - - 

Interest 1,194,980 616,322 160,487 120,000 80,000 

Total Local Revenues 56,652,000 52,744,451 39,947,507 35,123,008 33,630,172 

EXPENSES 

Salaries 167,936 186,232 195,864 185,166 185,166 

Employee Benefits 70,051 74,302 64,290 62,047 62,942 

Health and Accident Claims 30,820,595 35,176,389 22,230,286 25,749,100 25,693,619 

Prescriptions 11,053,220 11,672,044 7,509,197 8,219,344 6,921,320 

Stop Gap Insurance 2,300,124 2,277,691 1,643,574 1,530,401 1,267,073 

Consultants 1,582,081 1,747,244 1,088,832 1,183,666 1,209,491 

Purchased Services 4,909 5,182 5,860 12,000 9,100 


Equipment 216 - 190 - - 

Total Expenses 46,006,894 51,146,884 32,743,630 36,948,774 35,354,761 

Excess (Deficiency) of Revenues Over Expenditures 10,645,106 1,597,567 7,203,877 (1,825,766) (1,724,589) 

Retained Earnings, Beginning of Year 9,254,293 19,899,399 21,496,966 19,887,087 18,061,321 


Retained Earnings, End of Year $ 19,899,399 $ 21,496,966 $ 19,887,087 $ 18,061,321 $ 16,336,732 



Five-Year Summary of Health Insurance Premium Costs 


Note 2007-08 2008-09 2009-10 2010-11 2011-12 

Total Premium 

Single 1 $ 5,754.36 $ 5,754.36 $ 6,013.32 $ 6,013.32 $ 6,013.32 

Couple 1 9,261.12 9,261.12 9,677.88 9,677.88 9,677.88 

Family 1 15,726.48 15,726.48 16,434.12 16,434.12 16,434.12 

Employee Pays 

Licensed 

Single 1 $ 1,870.80 $ 1,870.80 $ 2,000.28 $ 2,000.28 $ 2,000.28 

Couple 1 3,011.04 3,011.04 3,219.36 3,219.36 3,219.36 

Family 1 5,112.96 5,112.96 5,466.84 5,466.84 5,466.84 

Classified 

Single 1 $ 1,440.84 $ 1,440.84 $ 1,440.84 $ 1,440.84 $ 1,440.84 

Couple 1 2,319.00 2,319.00 2,319.00 2,319.00 2,319.00 

Family 1 3,937.92 3,937.92 3,937.92 3,937.92 3,937.92 


Single 1 $ 1,586.76 $ 1,586.76 $ 1,586.76 $ 1,586.76 $ 1,586.76 

Couple 1 2,553.72 2,553.72 2,553.72 2,553.72 2,553.72 

Family 1 4,336.44 4,336.44 4,336.44 4,336.44 4,336.44 

All Premiums 2 

District 2 $ 39,862,942 $ 35,936,180 $ 28,535,375 $ 25,267,918 $ 23,495,172 

Employee 2 14,297,932 14,271,203 10,107,043 8,583,663 8,922,120 

% paid by Employees 26.40% 28.42% 26.16% 25.36% 27.52% 

Composite 3 $ 8,448 $ 8,448 $ 8,820 $ 8,820 $ 8,820 

Notes: 

1) Amounts are annual premiums for a full-time employee on the Traditional, Advantage/Summit Plan which covers the majority of employees. 

The District also offers a part-time, high deductible, Preferred, retiree, COBRA, and other options. To figure the amount the District pays, 

subtract the employee-paid portion from the total premium. In annual negotiations, each employee group chooses whether they want more pay 

with higher employee premiums or less pay with lower employee premiums. Therefore, each employee group has a different employee-paid 

premium. 

2) Amounts are fiscal year totals across all insurance plans, all employee groups, all employee statuses, all options, and all participants. 

3) The composite rate is the annual rate charged to district programs for each health insurance participant. It may be viewed as an average cost 

to the District across all plans and participants. 


INFORMATIONAL SECTION

I. FINANCIAL HISTORY AND PROJECTIONS 

FIVE-YEAR HISTORY AND THREE-YEAR PROJECTIONS 

Five-year histories and three-year projections of revenues and expenditures are provided as 

follows: 

General Fund – Fund 10 .......................................................... Pages 102-103 

Student Activities – Fund 21 .................................................... Pages 104-105 

Non-K through 12 – Fund 23 .................................................... Pages 106-107 

Nutrition Services – Fund 51 .................................................... Pages 108-109 

Debt Service – Fund 31 ........................................................... Pages 110-111 

Capital Projects – Fund 32 ....................................................... Pages 112-113 

The five-year historical analysis for each fund shows an average annual percentage of 

growth for each revenue and expenditure line item. Three-year projections are then made for each 

fund based on the 2011-12 budget year. Assumptions made in making these projections are: 

1) Property tax collections will increase 5.0% annually; 

2) State revenue is expected to increase 0.5% annually; 

3) Federal revenue is expected to increase 1.0% annually; 

4) Interest on investments is expected to increase 1.0% annually; 

5) All other revenues are expected to increase 4.0% annually; and 

6) Expenditures are expected to increase 2.0% annually, except 

a. employee benefits are expected to increase 5.0% annually, and 

b. food costs in the Nutrition Services Fund are expected to increase 5.0% annually. 

All assumptions, including those specific to a fund, are footnoted at the bottom of each page. 

The District expects to see increased property tax revenues in future years. This is mostly 

due to new growth within the boundaries of the District. Furthermore, total state and federal funding 

continues to increase with interest earnings projected to increase as well. 










REVENUES, EXPENDITURES AND FUND BALANCES - FIVE YEAR SUMMARY 

Four Year 

Final 

Average 

Actual Actual Actual Amended Proposed Percent 

2007-08 2008-09 2009-10 2010-11 2011-12 Growth 

REVENUES 

Property Taxes $ 95,893,761 $ 101,288,392 $ 52,073,341 $ 58,448,000 $ 58,282,400 -9.81% 

Interest From Investments 11,179,695 5,535,482 1,244,025 900,000 600,000 -23.66% 

Other Local Sources 10,224,212 11,003,986 8,573,213 6,393,010 6,775,869 -8.43% 

State Sources 314,994,011 301,272,289 181,770,229 191,245,152 188,345,590 -10.05% 

Federal Sources 26,044,601 55,182,294 25,945,683 29,177,720 15,239,284 -10.37% 

Total Revenues 458,336,280 474,282,443 269,606,491 286,163,882 269,243,143 (3) -10.31% 

EXPENDITURES 

Salaries 267,819,945 291,176,862 168,854,297 171,733,659 168,453,096 -9.28% 

Employees Benefits 108,049,934 117,641,694 71,874,891 74,997,688 75,425,845 -7.55% 

Purchased Services 13,848,969 15,068,180 7,725,668 8,354,909 8,540,188 -9.58% 

Supplies and Materials 36,928,860 37,417,946 19,715,650 26,268,265 24,064,201 -8.71% 

Equipment 7,736,082 7,141,452 1,941,223 7,752,036 4,953,025 -8.99% 

Other 201,617 545,982 161,558 185,007 150,877 -6.29% 

Total Expenditures 434,585,407 468,992,116 270,273,287 289,291,564 281,587,232 (3) -8.80% 


Over (Under) Expenditures 23,750,873 5,290,327 (666,796) (3,127,682) (12,344,089) -37.99% 

Other Financing Sources and Uses: 

Interfund Transfer In 4,884,784 355,166 - 2,000,000 2,000,000 (1) -14.76% 

Interfund Transfer Out (237,865) (241,316) (158,907) (148,436) (148,892) -9.35% 

Fund Balance, Beginning of Year 129,604,827 158,002,619 163,406,796 127,736,995 111,850,842 -3.42% 

- 

Allocated to Canyons District - - - (14,610,035) - 0.00% 

Ending Fund Balance $ 158,002,619 $ 163,406,796 $ 162,581,093 $ 111,850,842 $ 101,357,861 (2) -8.96% 

Notes: 

(1) State law allows for certain taxes generated in the capital projects fund to be spent on general items such as supplies and textbooks. 

(2) By state law, the district cannot budget for an undesignated fund balance. However, because of conservative budgeting practices, the 

district expects the final 2011-12 fund balance to be a little higher than shown above. 

(3) Effective 2009-10, the District was divided into two Districts. Please see page 1 for more information. 




REVENUES, EXPENDITURES AND FUND BALANCES - THREE YEAR BUDGET FORECAST 

Proposed Budget Budget Budget Projected 

Budget Forecast Forecast Forecast Growth 

2011-12 2012-13 2013-14 2014-15 Rate 

REVENUES 

Property Taxes $ 58,282,400 $ 61,196,520 $ 64,256,346 $ 67,469,163 5.00% 

Interest From Investments 600,000 606,000 612,060 618,181 1.00% 

Other Local Sources 6,775,869 7,046,904 7,328,780 7,621,931 4.00% 

State Sources 188,345,590 189,287,318 190,233,755 191,184,923 0.50% 

Federal Sources 15,239,284 15,391,677 15,545,594 15,701,050 1.00% 

Total Revenues 269,243,143 273,528,419 277,976,534 282,595,248 

EXPENDITURES 

Salaries 168,453,096 171,822,158 175,258,601 178,763,773 2.00% 

Employees Benefits 75,425,845 79,197,137 83,156,994 87,314,844 5.00% 

Purchased Services 8,540,188 8,710,992 8,885,212 9,062,916 2.00% 

Supplies and Materials 24,064,201 24,545,485 25,036,395 25,537,123 2.00% 

Equipment 4,953,025 5,052,086 5,153,127 5,256,190 2.00% 

Other 150,877 153,895 156,972 160,112 2.00% 

Total Expenditures 281,587,232 289,481,752 297,647,301 306,094,957 


Over (Under) Expenditures (12,344,089) (15,953,333) (19,670,767) (23,499,709) 

Other Financing Sources and Uses: 

Interfund Transfer In 2,000,000 - - - -10.00% 

Interfund Transfer Out (148,892) (153,359) (157,960) (162,698) 3.00% 

Fund Balance, Beginning of Year 111,850,842 101,357,861 85,251,169 65,422,442 

Ending Fund Balance $ 101,357,861 $ 85,251,169 $ 65,422,442 $ 41,760,035 

Notes: 

(1) A 5.0% growth rate is used for all property taxes. 

(2) A 4.0% growth rate is used for local revenues, a 1.0% growth rate is used for federal revenues and interest income, a 0.5% growth rate 

is used for state revenues. 

(3) A 2.0% growth rate is used for all expenditures except for employee benefits which has a 5.0% growth rate. 

(4) The "Interfund Transfer In" is generated by 2010 Utah State legislature Senate Bill 75 which enables a District to transfer funds from the 

Capital Projects fund to the General Fund for the 2010-11 and 2011-12 school years. 





Four Year 

Final 

Average 



REVENUES 

Student Fees $ 4,047,412 $ 4,886,614 $ 2,561,370 $ 3,450,000 $ 3,450,000 -3.69% 

Vending Commissions 454,601 496,304 272,242 500,000 500,000 2.50% 

Other 4,971,881 3,295,958 2,480,874 3,450,000 3,450,000 -7.65% 

Interest 418,485 374,255 110,631 50,000 50,000 -22.01% 

Total Revenues 9,892,379 9,053,131 5,425,117 7,450,000 7,450,000 -6.17% 

EXPENDITURES 

Purchased Services 748,485 737,491 369,890 750,000 750,000 0.05% 

Supplies and Materials 9,855,071 7,512,411 4,349,152 5,700,000 5,700,000 -10.54% 

Property and Equipment 359,429 533,611 154,862 300,000 300,000 -4.13% 

Other 112,999 250,230 427,078 700,000 700,000 129.87% 

Total Expenditures 11,075,984 9,033,743 5,300,982 7,450,000 7,450,000 -8.18% 


Over (Under) Expenditures (1,183,605) 19,388 124,135 - - -25.00% 

Fund Balance, Beginning of Year 8,261,255 7,077,650 7,097,038 3,775,879 3,775,879 -13.57% 

Allocated to Canyons District - - (3,445,294) - - 0.00% 

Ending Fund Balance $ 7,077,650 $ 7,097,038 $ 3,775,879 $ 3,775,879 $ 3,775,879 -11.66% 









REVENUES 

Student Fees $ 3,450,000 $ 3,519,000 $ 3,589,380 $ 3,661,168 2.00% 

Vending Commissions 500,000 510,000 520,200 530,604 2.00% 

Other 3,450,000 3,519,000 3,589,380 3,661,168 2.00% 

Interest 50,000 50,500 51,005 51,515 1.00% 


EXPENDITURES 

Purchased Services 750,000 765,000 780,300 795,906 2.00% 

Supplies and Materials 5,700,000 5,814,000 5,930,280 6,048,886 2.00% 

Property and Equipment 300,000 306,000 312,120 318,362 2.00% 

Other 700,000 714,000 728,280 742,846 2.00% 



Over (Under) Expenditures - (500) (1,015) (1,545) 



Notes: 

(1) A 2% growth rate in both revenues and expenses is assumed for this fund, except for interest income which has a growth rate of 1%. 





Four Year 

Final 

Average 



REVENUES 

Property Taxes $ 615,939 $ 1,704,763 $ 1,019,731 $ 1,536,000 $ 1,317,200 28.46% 

Other Local Sources 1,011,580 1,266,204 916,366 1,917,301 533,533 -11.81% 

State Sources 7,672,249 7,961,904 2,679,354 2,145,540 1,863,950 -18.93% 

Federal Sources 1,517,127 1,752,408 1,691,714 3,720,455 3,231,391 28.25% 

Total Revenues 10,816,895 12,685,279 6,307,165 9,319,296 6,946,074 -8.95% 

EXPENDITURES 

Salaries 8,003,835 8,621,110 3,952,610 4,860,419 4,419,932 -11.19% 

Employees Benefits 2,341,058 2,496,535 927,669 1,618,156 1,554,282 -8.40% 

Purchased Services 663,885 729,197 693,582 1,238,133 302,883 -13.59% 

Supplies and Materials 741,347 976,830 468,051 1,072,949 400,618 -11.49% 

Equipment 114,850 43,766 79,277 296,169 81,000 -7.37% 

Other 360,400 348,236 86,657 128,215 187,436 -12.00% 

Total Expenditures 12,225,375 13,215,674 6,207,846 9,214,041 6,946,151 -10.80% 


Over (Under) Expenditures (1,408,480) (530,395) 99,319 105,255 (77) -25.00% 

Fund Balance, Beginning of Year 1,969,780 561,300 30,905 130,224 235,479 -22.01% 

Ending Fund Balance $ 561,300 $ 30,905 $ 130,224 $ 235,479 $ 235,402 -14.52% 









REVENUES 


Other Local Sources 533,533 560,210 588,220 617,631 5.00% 

State Sources 1,863,950 1,873,270 1,882,636 1,892,049 0.50% 



EXPENDITURES 

Salaries 4,419,932 4,508,331 4,598,497 4,690,467 2.00% 



Supplies and Materials 400,618 402,621 404,634 406,657 0.50% 

Equipment 81,000 81,405 81,812 82,221 0.50% 

Other 187,436 188,373 189,315 190,262 0.50% 

Total Expenditures 6,946,151 7,117,123 7,293,774 7,476,332 


Over (Under) Expenditures (77) (36,879) (74,363) (112,523) 

Fund Balance, Beginning of Year 235,479 235,402 198,523 124,160 

Ending Fund Balance $ 235,402 $ 198,523 $ 124,160 $ 11,638 

Notes: 

(1) A 5.0% growth rate is used for property taxes. 

(2) The programs in this fund are all self-sustaining. A 5.0% growth rate is used for other local revenue. 

(3) A 1.0% growth rate is used for federal revenue. 

(4) State revenue growth is expected to be 0.5%. 

(5) A 0.50% growth rate is used for all expenditures except for salaries which has a 2.0% growth rate and employee benefits 

which has a 5.0% growth rate. 





Four Year 

Final 

Average 



REVENUES 

Interest From Investments $ 609,721 $ 300,136 $ 62,687 $ 40,000 $ 20,000 -24.18% 

School Lunch Sales 12,690,722 12,850,146 8,096,315 8,177,170 8,317,000 -8.62% 

State Sources 4,046,788 3,971,975 2,403,976 2,513,597 2,500,000 -9.56% 

Federal Sources 9,056,511 10,148,983 6,574,111 7,283,491 7,466,951 -4.39% 


EXPENDITURES 

Salaries 10,110,821 11,022,501 6,242,421 6,892,319 6,808,259 -8.17% 

Employees Benefits 3,228,972 3,226,806 1,804,861 2,142,928 2,086,424 -8.85% 

Purchased Services 211,142 297,031 172,948 151,500 152,200 -6.98% 

Supplies and Materials 11,182,847 12,104,520 6,985,354 8,363,150 8,538,250 -5.91% 

Equipment 265,602 2,032,089 161,223 105,000 130,000 -12.76% 

Other 803,035 829,067 1,002,349 1,303,100 1,430,292 19.53% 

Total Expenditures 25,802,419 29,512,014 16,369,156 18,957,997 19,145,425 -6.45% 


Over (Under) Expenditures 601,323 (2,240,774) 767,933 (943,739) (841,474) -59.98% 











REVENUES 

Interest From Investments $ 20,000 $ 20,200 $ 20,402 $ 20,606 1.00% 

School Lunch Sales 8,317,000 8,649,680 8,995,667 9,355,494 4.00% 

State Sources 2,500,000 2,512,500 2,525,063 2,537,688 0.50% 



EXPENDITURES 

Salaries 6,808,259 6,944,424 7,083,313 7,224,979 2.00% 



Supplies and Materials 8,538,250 8,965,163 9,413,421 9,884,092 5.00% 

Equipment 130,000 132,600 135,252 137,957 2.00% 

Other 1,430,292 1,458,898 1,488,076 1,517,837 2.00% 



Over (Under) Expenditures (841,474) (1,123,073) (1,420,524) (1,734,683) 


Ending Fund Balance $ 4,817,301 $ 3,694,228 $ 2,273,704 $ 539,021 

Notes: 

(1) A 4.0% growth rate is used for local revenue. 

(2) A 1.0% growth rates is used for federal revenue. 

(3) A 0.5% growth rate is used for state revenues and interest income. 

(4) A 2.0% growth rate is used for expenditures except food (supplies and materials) and employee benefits where a 5.0% growth rate is used. 





Final 



REVENUES 

Property Taxes $ 43,569,821 $ 39,135,554 $ 18,305,765 $ 17,520,000 $ 15,210,000 

Interest From Investments 1,075,156 425,651 67,724 40,000 20,000 


EXPENDITURES 

Bond Principal 32,590,000 29,680,000 13,001,100 12,192,600 12,690,300 

Bond Interest 11,634,350 13,429,005 5,114,345 4,587,739 4,111,488 

Paying Agent Fees 5,850 5,950 2,330 7,500 7,500 



Over (Under) Expenditures 414,777 (3,553,750) 255,714 772,161 (1,579,288) 



Ending Fund Balance $ 6,084,863 $ 2,531,113 $ 1,318,781 $ 2,090,942 $ 511,654 






Proposed Budget Budget Budget 

Budget Forecast Forecast Forecast 

2011-12 2012-13 2013-14 2014-15 

REVENUES 

Property Taxes $ 15,210,000 $ 14,500,000 $ 12,000,000 $ 11,500,000 

Interest From Investments 20,000 25,000 25,000 25,000 

Total Revenues 15,230,000 14,525,000 12,025,000 11,525,000 

EXPENDITURES 

Bond Principal 12,690,300 10,619,700 9,027,900 8,801,100 

Bond Interest 4,111,488 3,598,017 3,177,147 2,819,758 

Paying Agent Fees 7,500 7,500 7,500 7,500 

Total Expenditures 16,809,288 14,225,217 12,212,547 11,628,358 


Over (Under) Expenditures (1,579,288) 299,783 (187,547) (103,358) 

Fund Balance, Beginning of Year 2,090,942 511,654 811,437 623,890 

Allocated to Canyons School District - - - - 

Ending Fund Balance $ 511,654 $ 811,437 $ 623,890 $ 520,532 

Notes: 

(1) The tax rate is set to meet debt service payments (see bond payment schedule on pages 84 and 85). Changes in assessed 

valuation and collection rate often result in a fund balance that is used to offset the subsequent year's payment. 

(2) By law, property taxes can be raised to meet the need for additional debt service payments. Debt service tax rates will naturally 

change each year to reflect current debt obligations and changes in assessed valuation. 





Four Year 

Final 

Average 



REVENUES 

Property Taxes $ 70,921,875 $ 67,819,411 $ 43,769,765 $ 31,756,000 $ 34,824,800 -12.72% 

Interest From Investments 7,847,800 3,896,813 548,401 290,000 190,000 -24.39% 

Other Local Sources - 75,206 - - - 0.00% 

State Sources 6,217,341 1,842,837 588,270 250,218 - -25.00% 

Federal Sources - - 1,049,632 6,675,803 1,000,000 0.00% 


EXPENDITURES 

Salaries 465,884 454,061 413,102 464,261 351,767 -6.12% 

Employees Benefits 166,423 172,008 151,128 175,821 128,315 -5.72% 

Interest and Bond Expense 602,980 98,971 5,907 695,000 605,000 0.08% 

Purchased Services 332,636 638,966 1,758,902 618,557 626,695 22.10% 

Supplies and Materials 1,298,739 2,296,610 4,163,815 5,169,635 1,528,200 4.42% 

Land and Improvements 31,838,350 16,378,483 20,852,865 6,442,703 8,881,288 -18.03% 

Buildings and Remodeling 79,339,127 103,447,859 51,873,753 39,008,059 35,783,563 -13.72% 

Equipment 3,500,335 7,835,236 1,512,110 5,042,902 2,422,327 -7.70% 

Data Processing Equipment 2,639,773 2,901,402 2,538,879 3,666,000 3,666,000 9.72% 

Vehicles 5,335,559 692,181 2,336,102 2,242,000 2,105,500 -15.13% 

Energy Equipment 208,103 526,560 80,148 426,000 426,000 26.18% 

Total Expenditures 125,727,909 135,442,337 85,686,711 63,950,938 56,524,655 -13.76% 


Over (Under) Expenditures (40,740,893) (61,808,070) (39,730,643) (24,978,917) (20,509,855) -12.41% 

Other Financing Sources 

Bond Proceeds 199,309,467 - - 9,000,000 - -25.00% 

Sale of Property 232,418 208,492 706,532 100,000 100,000 -14.24% 

Total Other Financing Sources 199,541,885 208,492 706,532 9,100,000 100,000 -24.99% 

Other Financing Uses 

Interfund Transfer Out 4,884,784 355,166 - 2,000,000 2,000,000 -14.76% 


and Other Financing Sources 

Over (Under) Expenditures 

and Other Financing Uses 153,916,208 (61,954,744) (39,024,111) (17,878,917) (22,409,855) -28.64% 


Allocated to Canyons District - - (61,126,119) (4,500,000) - 0.00% 



112 Jordan School District Budget for the Year Ending June 30, 2012







REVENUES 


Interest From Investments 190,000 191,900 193,819 195,757 1.00% 

Other Local Sources - - - - 4.00% 

State Sources - - - - 0.50% 

Federal Sources 1,000,000 - - - 1.00% 


EXPENDITURES 

Salaries 351,767 358,802 365,978 373,298 2.00% 

Employees Benefits 128,315 134,731 141,467 148,541 5.00% 

Interest and Bond Expense 605,000 605,000 605,000 605,000 (3) 

Purchased Services 626,695 651,000 652,000 504,000 (3) 

Supplies and Materials 1,528,200 16,000 16,000 16,000 (3) 

Land and Improvements 8,881,288 4,500,000 4,000,000 4,000,000 (3) 

Buildings and Remodeling 35,783,563 19,400,000 6,600,000 6,600,000 (3) 

Equipment 2,422,327 2,500,000 2,500,000 2,500,000 (3) 

Data Processing Equipment 3,666,000 3,700,000 3,700,000 3,700,000 (3) 

Vehicles 2,105,500 2,100,000 2,100,000 2,100,000 (3) 

Energy Equipment 426,000 425,000 425,000 425,000 (3) 



Over (Under) Expenditures (20,509,855) 2,367,407 17,482,715 19,537,978 

Other Financing Sources 

Bond Proceeds - - - - (3) 

Sale of Real Property 100,000 - - - (3) 

Total Other Financing Sources 100,000 - - - 

Other Financing Uses 

Sinking Fund Contribution 

Interfund Transfer Out 2,000,000 562,500 562,500 562,500 


and Other Financing Sources 

Over (Under) Expenditures 

and Other Financing Uses (22,409,855) 1,804,907 16,920,215 18,975,478 


Allocated to Canyons School District - - - - 


Notes: 

(1) The growth rate for property taxes used for planning purposes is assumed to be 5.0%. 

(2) State revenue sources represent anticipated support from the Capital Outlay Foundation Program. 

(3) These projected amounts are based upon the Jordan School District Capital Projects Master Plan. 


II. ENROLLMENT 

ENROLLMENT HISTORY AND PROJECTIONS 

During the past several decades Jordan School District has experienced large enrollment 

growth. On July 1, 2009, the District was divided into two districts (see page 1) causing a large 

enrollment decrease for 2009-10, as illustrated in the graph below. The high growth areas of the old 

Jordan School District are still in the remaining Jordan School District; whereas the declining 

enrollment areas of the old Jordan School District are now part of the new Canyons School District. 

Therefore, it is expected that high enrollment growth will continue well into the future. 

Jordan School District Enrollment History 

90,000 

80,000 

70,000 

60,000 

50,000 

40,000 

30,000 

20,000 

10,000 

0 

1905 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2009 2010 2012 

District division 

Growth is 

expected 

to continue 

Jordan District’s Department of Planning and Student Services projects enrollments each 

year for the next ten years. The graph below shows enrollments for October 1 (actual and 

projected) for the following years: 

Total District Enrollment 

81,017 

High School* 

Middle School 

Elementary 

19,562 

17,317 

44,138 

48,439 49,729 50,529 51,453 52,427 

10,426 10,750 11,201 11,333 11,547 

10,667 11,057 11,195 11,348 11,586 

27,346 27,922 28,133 28,772 29,294 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Actual 


Projected 

2012-13 

Projected 

2013-14 

Projected 

*Includes special schools enrollment. 


METHODOLOGY USED FOR ENROLLMENT PROJECTIONS 

Each year, as part of the annual planning cycle, an estimate is made of Jordan District’s 

October 1 enrollment by school, grade level, and total district. Because the enrollment estimates are 

used for hiring, they are conservative by design. The enrollment estimates are based on the 

following factors: 

1. The current enrollment trend as shown by a four-year enrollment history by school. 

2. The number of students who continue in the system from one year to the next. 

3. The number as the continuing students moved forward one grade. 

4. The number of students transferring to other districts on group permits. 

5. The number of housing starts within each geographic area and the estimated number of 

students per new household. 

Districtwide Enrollment Projections 

The projected 2011-12 enrollment is 50,529 students, an increase of 800 students (1.61%) 

from the 2010-11 school year. 

A new elementary school, Fox Hollow, will open for the 2011-12 school year. This school is 

in the Copper Hills K-12 Feeder System and will draw students from within that feeder system. 

Elementary School Projections 

At the elementary level, it is estimated there will be an increase of 211 students Districtwide 

for a total elementary enrollment of 28,133 students. The Riverton, Copper Hills, and Herriman K-12 

Feeder Systems will grow by 104, 38, and 226 students, respectively. Both the Bingham and West 

Jordan K-12 Feeder Systems have declining enrollments. 

Middle School Projections 

At the middle school level, it is estimated there will be an increase of 138 students 

Districtwide for a total middle school enrollment of 11,195. The Copper Hills and Riverton K-12 

Feeder Systems are projected to grow by 169 and 31, respectively. The other three feeder systems 

are projected to decline with the largest decline in the Herriman K-12 Feeder System at 29 students. 

High School Projections 

At the high school level, it is estimated there will be an increase of 446 students Districtwide 

for a total high school enrollment of 10,858. Riverton High School is projected to decline by 28 

students while the other four feeder systems are showing increased enrollments. The largest 

projected increase is Herriman High with 361 additional students. 

Special School Projections 

The District has three special schools serving the needs of special education students. The 

enrollment in these schools is estimated to increase by 5 students. 

Conclusion 

While overall growth in Jordan School District has fluctuated over the years, there are areas 

of the District where growth is significant and new schools are required. Since the District covers a 

large geographical area (150 square miles in southwest Salt Lake County), it is not always feasible 

to bus students from high growth areas to areas where there is a decline in student enrollment. 

Therefore, new schools will be constructed at a time when overall enrollment is fluctuating and some 

areas are experiencing a decline in student enrollment. 


Actual 

2010-11 

Projected 

2011-12 Diff. 


2011-12 ENROLLMENT PROJECTIONS 

BINGHAM K-12 FEEDER SYSTEM 

Actual 

2010-11 

Projected 


Actual 

2010-11 

Projected 


ELEMENTARY SCHOOLS MIDDLE SCHOOLS HIGH SCHOOLS 

Elk Meadows 760 717 -43 Elk Ridge 1,475 1,483 8 Bingham 2,310 2,355 45 

Jordan Ridge 1,024 1,016 -8 South Jordan 1,584 1,568 -16 Valley* 525 534 9 

Monte Vista 926 916 -10 3,059 3,051 -8 2,835 2,889 54 

South Jordan 1,059 1,072 13 

Welby 910 853 -57 

4,679 4,574 -105 

Actual 

2010-11 

Projected 


COPPER HILLS K-12 FEEDER SYSTEM 

Actual 

2010-11 

Projected 


Actual 

2010-11 

Projected 


ELEMENTARY SCHOOLS MIDDLE SCHOOLS HIGH SCHOOL 

Copper Canyon 822 814 -8 Sunset Ridge 1,277 1,364 87 Copper Hills 2,348 2,382 34 

Falcon Ridge 885 928 43 West Hills 1,152 1,234 82 

Fox Hollow ** 795 795 2,429 2,598 169 

Hayden Peak 1,192 1,001 -191 

Jordan Hills 901 837 -64 

Mtn Shadows 1,084 1,010 -74 

Oakcrest 1,289 826 -463 

6,173 6,211 38 

HERRIMAN K-12 FEEDER SYSTEM 

Actual 

2010-11 

Projected 


Actual 

2010-11 

Projected 


Actual 

2010-11 

ELEMENTARY SCHOOLS MIDDLE SCHOOL HIGH SCHOOL 

Projected 


Butterfield Cnyn 1,062 1,090 28 Fort Herriman 1,457 1,428 -29 Herriman 1,434 1,795 361 

Daybreak 948 995 47 

Eastlake 996 1,149 153 

Foothills 1,128 1,068 -60 

Herriman 1,080 1,078 -2 

Silver Crest 792 852 60 

6,006 6,232 226 

RIVERTON K-12 FEEDER SYSTEM 

Actual 

2010-11 

Projected 


Actual 

2010-11 

Projected 


Actual 

2010-11 


Projected 


Bluffdale 866 890 24 Oquirrh Hills 1,162 1,175 13 Riverton 1,970 1,942 -28 

Midas Creek 1,005 1,099 94 South Hills 1,149 1,167 18 

Riverton 908 917 9 2,311 2,342 31 

Rosamond 806 799 -7 

Rose Creek 934 927 -7 

Southland 795 786 -9 

5,314 5,418 104 

WEST JORDAN K-12 FEEDER SYSTEM 

Actual 

2010-11 

Projected 


Actual 

2010-11 

Projected 


Actual 

2010-11 


Projected 


Columbia 746 742 -4 Joel P. Jensen 827 807 -20 West Jordan 1,825 1,850 25 

Heartland 692 697 5 West Jordan 974 969 -5 

Majestic 343 344 1 1,801 1,776 -25 

Oquirrh 795 781 -14 

Riverside 721 694 -27 

Terra Linda 539 531 -8 

West Jordan 573 553 -20 

Westland 660 669 9 

Westvale 681 687 6 

5,750 5,698 -52 


2011-12 ENROLLMENT PROJECTIONS, Continued 

PROJECTED SPECIAL SCHOOLS ENROLLMENT - DISTRICTWIDE 

Actual 

2010-11 

Projected 


Jordan Resource 37 40 3 

Kauri Sue Hamilton 157 160 3 

South Valley 144 143 -1 

Total Special Schools Enrollment 338 343 5 

TOTAL PROJECTED JORDAN SCHOOL DISTRICT ENROLLMENT 

Actual 

2010-11 

Projected 


Total Elementary School Enrollment 27,922 28,133 211 

Total Middle School Enrollment 11,057 11,195 138 

Total High School Enrollment 10,412 10,858 446 

Total Special Schools Enrollment 338 343 5 

TOTAL 49,729 50,529 800 

*Alternative school 

**New school opening for the 2011-12 school year 


III. WEIGHTED PUPIL UNIT 

HISTORY OF WEIGHTED PUPIL UNIT (WPU) 

Year Enrollment* Change Year WPU’s Change 

1985-86 59,107 3.53% 1985-86 71,424.452 4.52% 

1986-87 61,047 3.28% 1986-87 73,744.548 3.25% 

1987-88 62,281 2.02% 1987-88 74,362.264 0.84% 

1988-89 62,702 0.68% 1988-89 75,409.962 1.41% 

1989-90 63,514 1.30% 1989-90 76,754.685 1.78% 

1990-91 64,964 2.28% 1990-91 79,488.063 3.56% 

1991-92 66,881 2.95% 1991-92 87,560.091 10.16% 

1992-93 68,847 2.94% 1992-93 88,338.331 0.89% 

1993-94 70,255 2.05% 1993-94 91,317.853 3.37% 

1994-95 70,760 0.72% 1994-95 92,972.096 1.81% 

1995-96 71,701 1.33% 1995-96 94,413.787 1.55% 

1996-97 72,693 1.38% 1996-97 95,955.836 1.63% 

1997-98 73,180 0.67% 1997-98 99,081.464 3.26% 

1998-99 73,285 0.14% 1998-99 98,680.402 (0.40%) 

1999-00 73,093 (0.26%) 1999-00 99,833.706 1.17% 

2000-01 73,137 0.06% 2000-01 99,481.413 (0.35%) 

2001-02 73,471 0.46% 2001-02 **92,936.613 (6.58%) 

2002-03 73,808 0.46% 2002-03 93,575.610 0.69% 

2003-04 74,761 1.29% 2003-04 94,468.947 0.95% 

2004-05 75,716 1.28% 2004-05 95,537.759 1.13% 

2005-06 77,240 2.01% 2005-06 97,777.363 2.34% 

2006-07 78,708 1.90% 2006-07 99,887.622 2.16% 

2007-08 80,187 1.88% 2007-08 101,583.468 1.70% 

2008-09 81,017 1.04% 2008-09 102,865.393 1.26% 

2009-10 48,439 (40.21%) 2009-10 61,427.974 (40.28%) 

2010-11 49,729 2.66% 2010-11 ***62,750.511 2.15% 

2011-12 ***50,529 1.61% 2011-12 ***63,101.008 0.56% 

* Enrollment as of October 1 for all grades. 

** The large WPU decrease is the result of a major change in the state minimum school program funding formula. 

*** Projection 



COMPARISON OF CHANGES IN WPU VALUE AND NATIONAL INFLATION RATE 

Year 

WPU 

Value 

% Change 

WPU Value 

National 

Inflation Rate* 

Year 

WPU 

Value 

% Change 

WPU Value 

National 

Inflation Rate* 

1985-86 $1,180 5.0% 1.9% 1999-00 $1,901 2.5% 3.4% 

1986-87 $1,204 2.0% 3.6% 2000-01 $2,006 5.5% 2.8% 

1987-88 $1,204 0.0% 4.1% 2001-02 $2,116 5.5% 1.6% 

1988-89 $1,204 0.0% 4.8% 2002-03 $2,132 0.8% 2.3% 

1989-90 $1,240 3.0% 5.4% 2003-04 $2,150 0.8% 2.7% 

1990-91 $1,346 8.5% 4.2% 2004-05 $2,182 1.5% 3.4% 

1991-92 $1,408 4.6% 3.0% 2005-06 $2,280 4.5% 3.2% 

1992-93 $1,490 5.8% 3.0% 2006-07 $2,417 6.0% 2.8% 

1993-94 $1,539 3.3% 2.6% 2007-08 $2,514 4.0% 3.8% 

1994-95 $1,608 4.5% 2.8% 2008-09 $2,577 2.5% (0.4%) 

1995-96 $1,672 4.0% 3.0% 2009-10 $2,577 0.0% 1.6% 

1996-97 $1,739 4.0% 2.3% 2010-11 $2,577 0.0% Not Available 

1997-98 $1,791 3.0% 1.6% 2011-12 $2,816 9.3% Not Available 

1998-99 $1,854 3.5% 2.2% 

* National Inflation (CPI-U) Rate provided by the U.S. Department of Labor, Bureau of Labor Statistics. 


IV. CLASS SIZE 

TEACHER/PUPIL STAFFING RATIOS 

Jordan School District projected teacher staffing ratios for the 2011-12 school year will 

remain the same as they were in 2010-11. 

2010-11 2011-12 Change 

Kindergarten 1 to 44.00 1 to 44.00 0.00 

Grade 1 1 to 22.00 1 to 22.00 0.00 

Grade 2 1 to 22.00 1 to 22.00 0.00 

Grade 3 1 to 22.00 1 to 22.00 0.00 

Grades 4, 5, 6 1 to 26.00 1 to 26.00 0.00 

Grades 7, 8 1 to 26.00 1 to 26.00 0.00 

Grade 9 1 to 27.00 1 to 27.00 0.00 

Grades 10, 11, 12 1 to 27.00 1 to 27.00 0.00 

Note: Teacher/pupil staffing ratios are used for hiring staff and are a targeted average for the 

District. Actual class sizes may vary widely depending on the move-in patterns of students, 

school demographics, etc. 

PER-PUPIL EXPENDITURES 

The cost of educating each student has increased steadily over the years (see page 62). 

The last several years have been an exception to this trend due to the following factors: costs 

associated with the District division, elimination of costs associated with the District division, budget 

reductions, deferred revenues, increased state retirement costs, and the arbitration panel ruling 

requiring the District to pay local retirement for all employees including those that were part of 

Canyons School District after the division. It now costs an estimated $5,576 per year for each 

enrolled student. Jordan District’s per-pupil expenditures are still well below state and national 

averages. Several factors contribute to a lower than average per-pupil cost. For example, Jordan 

District operates large schools which reduce administrative and operational costs, and large class 

sizes contribute to keeping the per-pupil expenditures down. 

120 Jordan School District Budget for the Year Ending June 30, 2012


SCHEDULE OF TEACHER/PUPIL STAFFING RATIOS 

CLASSROOM TEACHERS 

Classroom 

Proposed Proposed Teacher FTE 

Enrollment 

(10-01-10) 

Teacher/Pupil 

Ratio 

Classroom 

Teacher FTE 

Projected 

Enrollment 

Teacher/Pupil 

Ratio 

Classroom 

Teacher FTE 

Increase/ 

(Decrease) 

Description 2010-11 2010-11 2010-11 2011-12 2011-12 2011-12 2011-12 

Kindergarten 3,884 44.00 88.27 3,811 44.00 86.61 (1.66) 

Elementary Schools 

Grade 1 3,992 22.00 181.45 4,007 22.00 182.14 0.69 

Grade 2 4,087 22.00 185.77 3,992 22.00 181.45 (4.32) 

Grade 3 3,957 22.00 179.86 4,041 22.00 183.68 3.82 

Grade 4 3,920 26.00 150.77 3,956 26.00 152.15 1.38 

Grade 5 3,920 26.00 150.77 3,903 26.00 150.12 (0.65) 

Grade 6 3,644 26.00 140.15 3,886 26.00 149.46 9.31 

Subtotal 1-6 23,520 988.77 23,785 999.00 10.23 

Middle Schools 

Grade 7 3,708 26.00 142.62 3,609 26.00 138.81 (3.81) 

Grade 8 3,475 26.00 133.65 3,698 26.00 142.23 8.58 

Grade 9 3,462 27.00 128.22 3,482 27.00 128.96 0.74 

Subtotal 7-9 10,645 404.49 10,789 410.00 5.51 

High Schools 

Grades 10-12 9,663 27.00 357.89 10,086 27.00 373.56 15.67 

Valley High 519 530 

Cluster 1,498 1,528 

TOTAL DISTRICT 49,729 1,839.42 50,529 1,869.17 29.75 

Note: 

The classroom teacher total listed above does not include teachers funded through restricted revenue, such as 

Special Education, Title I, Career and Technical Education, Adult Education, etc. This accounts for the difference 

between totals listed here and those included on page 124. 

Jordan School District Budget for the Year Ending June 30, 2012 121

HISTORY OF TEACHER/PUPIL STAFFING RATIOS 

The teacher/pupil staffing ratio represents the number of students that are required to hire 

one teacher. The actual class sizes vary. 

1979-80 to 1989-90 1997-98 2003-04 2009-10 

Kindergarten 1 to 50.00 Kindergarten 1 to 44.25 Kindergarten 1 to 46.20 Kindergarten 1 to 44.00 

Elementary 1 to 29.00 Elementary Elementary Elementary 

Middle School 1 to 27.00 Grade 1 1 to 21.05 Grade 1 1 to 22.50 Grade 1 1 to 22.00 

High School 1 to 27.00 Grade 2 1 to 21.35 Grade 2 1 to 22.80 Grade 2 1 to 22.00 

1990-91 Grade 3 1 to 22.85 Grade 3 1 to 24.30 Grade 3 1 to 22.00 

Kindergarten 1 to 27.00 Grades 4-6 1 to 24.95 Grade 4-6 1 to 26.40 Grade 4-6 1 to 26.00 

Elementary 1 to 28.45 Middle School 1 to 26.95 Middle School Middle School 

Middle School 1 to 26.95 High School 1 to 25.30 Grades 7, 8 1 to 26.80 Grades 7, 8 1 to 26.00 

High School 1 to 25.95 1998-99 Grade 9 1 to 27.50 Grade 9 1 to 27.00 

1991-92 Kindergarten 1 to 44.70 High School 1 to 27.00 High School 1 to 27.00 

Kindergarten 1 to 54.75 Elementary 2004-05 2010-11 

Elementary Grade 1 1 to 21.50 Kindergarten 1 to 46.20 Kindergarten 1 to 44.00 

Grade 1 1 to 24.00 Grade 2 1 to 21.80 Elementary Elementary 

Grades 2-3 1 to 26.50 Grade 3 1 to 23.30 Grade 1 1 to 22.50 Grade 1 1 to 22.00 

Grades 4-6 1 to 27.70 Grades 4-6 1 to 25.40 Grade 2 1 to 22.80 Grade 2 1 to 22.00 

Middle School 1 to 26.95 Middle School Grade 3 1 to 24.30 Grade 3 1 to 22.00 

High School 1 to 25.95 Grades 7, 8 1 to 25.80 Grade 4-6 1 to 26.40 Grade 4-6 1 to 26.00 

1992-93 Grade 9 1 to 27.40 Middle School Middle School 

Kindergarten 1 to 54.75 High School 1 to 25.95 Grades 7, 8 1 to 26.80 Grades 7, 8 1 to 26.00 

Elementary 1999-2000 Grade 9 1 to 27.50 Grade 9 1 to 27.00 

Grade 1 1 to 24.00 Kindergarten 1 to 45.70 High School 1 to 27.00 High School 1 to 27.00 

Grade 2 1 to 24.50 Elementary 2005-06 2011-12 

Grade 3 1 to 26.50 Grade 1 1 to 22.00 Kindergarten 1 to 46.20 Kindergarten 1 to 44.00 

Grades 4-6 1 to 27.70 Grade 2 1 to 22.30 Elementary Elementary 

Middle School 1 to 26.95 Grade 3 1 to 23.80 Grade 1 1 to 22.00 Grade 1 1 to 22.00 

High School 1 to 25.95 Grades 4-6 1 to 25.90 Grade 2 1 to 22.80 Grade 2 1 to 22.00 

1993-94 Middle School Grade 3 1 to 24.30 Grade 3 1 to 22.00 

Kindergarten 1 to 47.25 Grades 7, 8 1 to 26.30 Grade 4-6 1 to 26.40 Grade 4-6 1 to 26.00 

Elementary Grade 9 1 to 27.70 Middle School Middle School 

Grade 1 1 to 23.85 High School 1 to 26.50 Grades 7, 8 1 to 26.80 Grades 7, 8 1 to 26.00 

Grade 2 1 to 24.50 2000-01 Grade 9 1 to 27.50 Grade 9 1 to 27.00 

Grade 3 1 to 26.50 Kindergarten 1 to 45.70 High School 1 to 27.00 High School 1 to 27.00 

Grades 4-6 1 to 27.70 Elementary 2006-07 

Middle School 1 to 26.95 Grade 1 1 to 22.00 Kindergarten 1 to 45.20 

High School 1 to 25.65 Grade 2 1 to 22.30 Elementary 

1994-95 Grade 3 1 to 23.80 Grade 1 1 to 22.00 

Kindergarten 1 to 47.25 Grades 4-6 1 to 25.90 Grade 2 1 to 22.30 

Elementary Middle School Grade 3 1 to 23.80 

Grade 1 1 to 23.85 Grades 7, 8 1 to 26.30 Grade 4-6 1 to 26.40 

Grade 2 1 to 24.00 Grade 9 1 to 27.70 Middle School 

Grade 3 1 to 24.50 High School 1 to 26.50 Grades 7, 8 1 to 26.80 

Grades 4-6 1 to 27.70 2001-02 Grade 9 1 to 27.00 

Middle School 1 to 26.95 Kindergarten 1 to 45.70 High School 1 to 27.00 

High School 1 to 25.30 Elementary 2007-08 

1995-96 Grade 1 1 to 22.00 Kindergarten 1 to 44.00 

Kindergarten 1 to 47.25 Grade 2 1 to 22.30 Grade 1 1 to 22.00 

Elementary Grade 3 1 to 23.80 Grade 2 1 to 22.00 

Grade 1 1 to 23.85 Grades 4-6 1 to 25.90 Grade 3 1 to 23.00 

Grade 2 1 to 24.00 Middle School Grade 4-6 1 to 26.00 

Grade 3 1 to 24.50 Grades 7, 8 1 to 26.30 Middle School 

Grade 4 1 to 26.40 Grade 9 1 to 27.00 Grade 7, 8 1 to 26.80 

Grades 5-6 1 to 27.70 High School 1 to 26.50 Grade 9 1 to 27.00 

Middle School 1 to 26.95 2002-03 High School 1 to 27.00 

High School 1 to 25.30 Kindergarten 1 to 46.20 2008-09 

1996-97 Elementary Kindergarten 1 to 44.00 

Kindergarten 1 to 44.40 Grade 1 1 to 22.50 Grade 1 1 to 22.00 

Elementary Grade 2 1 to 22.80 Grade 2 1 to 22.00 

Grade 1 1 to 21.20 Grade 3 1 to 24.30 Grade 3 1 to 22.00 

Grade 2 1 to 21.50 Grades 4-6 1 to 26.40 Grade 4-6 1 to 26.00 

Grade 3 1 to 23.00 Middle School Middle School 

Grades 4-6 1 to 25.10 Grades 7, 8 1 to 26.80 Grade 7, 8 1 to 26.00 

Middle School 1 to 26.95 Grade 9 1 to 27.50 Grade 9 1 to 27.00 

High School 1 to 25.30 High School 1 to 27.00 High School 1 to 27.00 


HISTORY OF CLASS SIZES 

The graphs below show a historical pattern of class size changes occurring in kindergarten 

through eighth grade. 

Class 

Size 

35 

30 

25 

20 

15 

10 

5 

0 

Kindergarten First Second 

1979-80 

1989-90 

1994-95 

1999-00 

2004-05 

2009-10 


Class 

Size 

35 

30 

25 

20 

15 

10 

5 

0 

Third Fourth Fifth 

1979-80 

1989-90 

1994-95 

1999-00 

2004-05 

2009-10 


Class 

Size 

35 

30 

25 

20 

15 

10 

5 

0 

Sixth Seventh Eighth 

1979-80 

1989-90 

1994-95 

1999-00 

2004-05 

2009-10 



V. STAFFING LEVELS 

FULL TIME EQUIVALENT (FTE) REPORT 

2011-12 SCHOOL YEAR 

Final 

Change 

Actual Actual Actual Amended Proposed From 

2007-08 2008-09 2009-10 2010-11 2011-12 Prior Year 

Instruction 

Teachers 3,468.11 3,577.95 2,123.17 2,123.47 2,156.14 32.67 

Teacher Specialists 25.88 28.43 14.13 13.72 13.72 0.00 

Speech Therapists 78.30 84.25 53.55 50.22 50.22 0.00 

Teacher Aides/Paraprofessionals 908.79 1,010.07 580.27 496.02 496.02 0.00 

Subtotal - Licensed 3,572.29 3,690.63 2,190.85 2,187.41 2,220.08 32.67 

Subtotal - Classified 908.79 1,010.07 580.27 496.02 496.02 0.00 

Total 4,481.08 4,700.70 2,771.12 2,683.43 2,716.10 32.67 

Student Support Services 

Director 1.00 1.00 1.00 1.00 1.00 0.00 

Consultant 1.00 1.00 0.00 0.50 0.50 0.00 

Counselors/Guidance Personnel 75.00 74.80 45.58 46.34 60.34 14.00 

Psychologists 73.70 74.98 39.08 37.05 37.05 0.00 

Other (FACT Teachers, etc.) 1.00 1.00 0.50 0.00 0.00 0.00 

Nurses 18.50 19.50 13.50 11.50 11.50 0.00 

Secretarial/Clerical 2.19 2.19 3.50 2.00 2.00 0.00 

Teacher Assistants 20.78 18.20 9.46 10.77 10.77 0.00 

Subtotal - Licensed 170.20 172.28 99.66 96.39 110.39 14.00 

Subtotal - Classified 22.97 20.39 12.96 12.77 12.77 0.00 

Total 193.17 192.67 112.62 109.16 123.16 14.00 

Instructional Support Services 

Administrators 2.00 2.00 2.00 1.00 1.00 0.00 

Supervisors/Directors 2.00 3.00 3.00 2.66 2.66 0.00 

Consultants/Specialists 18.50 16.91 13.48 18.00 18.00 0.00 

Media Coordinators 30.00 31.00 15.00 16.00 17.00 1.00 


Media Aides/Paraprofessionals 77.41 79.99 41.73 44.80 45.80 1.00 

Other (Printers, Graphics, etc.) 13.00 13.00 9.44 3.00 3.00 0.00 


Subtotal - Classified 119.90 122.05 73.17 66.80 67.80 1.00 

Total 172.40 174.96 106.65 104.46 106.46 2.00 

General District Admin. 

Superintendent 1.00 1.00 1.00 1.00 1.00 0.00 




Subtotal - Classified 9.00 9.00 5.00 3.96 3.96 0.00 

Total 16.00 14.00 10.00 7.96 7.96 0.00 

School Administration 

Principals 93.00 94.00 53.00 52.00 53.00 1.00 

Assistant Principals 71.00 69.50 38.00 39.00 41.00 2.00 

Secretarial/Clerical 194.00 194.00 112.86 102.87 103.87 1.00 

Office Assistants 72.67 66.65 36.55 42.19 44.19 2.00 



Total 430.67 424.15 240.41 236.06 242.06 6.00 

Business Administration 

Business Administrator 1.00 1.00 1.00 1.00 1.00 0.00 


Specialists 8.50 8.00 6.50 7.75 7.75 0.00 





Total 36.36 33.43 28.81 30.18 30.18 0.00 


Final 

Change 

Actual Actual Actual Amended Proposed From 

2007-08 2008-09 2009-10 2010-11 2011-12 Prior Year 

Oper. & Maint. of Schools 

Administrator 1.00 1.00 1.00 1.00 1.00 0.00 

Directors 1.00 1.00 1.00 1.00 1.00 0.00 

Supervisors 8.00 8.00 7.00 7.00 7.00 0.00 

Custodial/Maintenance 394.03 414.80 261.11 240.78 241.78 1.00 

Secretarial/Clerical 12.00 14.86 14.93 11.50 11.50 0.00 



Total 416.03 439.66 285.04 261.28 262.28 1.00 

Student Transportation 

Director 1.00 2.00 1.00 1.00 1.00 0.00 

Supervisors 5.00 4.00 5.00 6.00 6.00 0.00 


Bus Drivers 174.78 163.93 99.88 89.11 89.11 0.00 

Mechanics/Garage Personnel 18.00 21.00 13.00 12.00 12.00 0.00 



Subtotal - Classified 221.50 212.08 138.03 123.54 123.54 0.00 

Total 222.50 214.08 139.03 124.54 124.54 0.00 

Personnel, Planning & Data Process 


Supervisors/Directors (Cert.) 4.00 4.00 5.00 3.00 3.00 0.00 

Supervisors/Directors (Class.) 7.00 6.00 6.00 5.00 5.00 0.00 


Other 37.30 34.87 44.42 41.56 41.56 0.00 



Total 77.73 64.30 77.85 69.99 69.99 0.00 

Nutrition Services 



Food Service Personnel 425.33 431.59 249.67 257.44 261.87 4.43 



Total 437.33 443.59 258.67 266.44 270.87 4.43 

Other Support Services 

Principal 2.00 2.00 0.00 0.00 0.00 0.00 

Directors/Coordinators 1.50 1.50 1.50 1.00 1.00 0.00 

Teachers 54.48 65.44 35.76 33.30 33.30 0.00 

Guidance/Psychologist 5.00 4.50 0.50 0.00 0.00 0.00 

Speech/Audiologist/Nurses 19.60 23.35 20.19 18.46 18.46 0.00 


Misc. Asst/Other 45.10 20.19 27.27 24.51 24.51 0.00 



Total 152.18 139.48 90.58 83.13 83.13 0.00 

Facility Acq./Construction 



Other Personnel 4.00 4.00 4.00 4.00 4.00 0.00 



Total 6.00 6.00 6.00 6.00 6.00 0.00 

Total - Licensed 4,057.57 4,191.11 2,486.94 2,476.72 2,527.39 50.67 

Total - Classified 2,583.88 2,655.91 1,639.84 1,505.91 1,515.34 9.43 

TOTAL - FTE 6,641.45 6,847.02 4,126.78 3,982.63 4,042.73 60.10 


VI. PROPERTY TAXES AND ASSESSED VALUATIONS 

PROPERTY TAX ASSESSMENTS AND COLLECTIONS 

Years ended December 31, 1999-2011 

Taxes 

Total 

Tax Fair Assessed Collection 

Year Market Assessed Tax (Net of Taxes Current Delinquent Total As Percent 

Ended Value Valuation Rate Waived) Collections Collections Tax of Current 

Dec. 31 * *** * ** *** *** *** Collections Assessment 

1999 20,793,726,710 14,154,568,103 0.007578 104,092,029 100,024,410 2,751,011 102,775,421 98.74% 

2000 22,519,582,867 15,320,367,845 0.008845 131,518,917 126,046,109 3,677,169 129,723,278 98.63% 

2001 24,221,802,830 16,621,580,433 0.008424 134,879,023 129,211,326 4,337,443 133,548,769 99.01% 

2002 25,954,244,754 17,750,032,731 0.008344 142,338,416 136,319,438 5,045,560 141,364,998 99.32% 

2003 26,663,108,548 18,059,856,595 0.008366 148,626,459 143,293,158 6,176,390 149,469,548 100.57% 

2004 28,892,271,412 19,627,112,797 0.008856 167,635,670 162,352,466 5,738,222 168,090,688 100.27% 

2005 31,743,425,558 21,469,862,489 0.008655 181,086,753 175,479,830 5,524,842 181,004,672 99.95% 

2006 37,866,840,667 25,664,717,060 0.007347 184,780,541 178,968,241 5,605,509 184,573,750 99.89% 

2007 48,569,689,093 32,595,064,478 0.006617 213,413,357 205,658,638 5,499,442 211,158,080 98.94% 

2008 53,062,957,737 36,069,292,281 0.006150 216,367,011 205,389,096 5,809,182 211,198,278 97.61% 

2009 20,976,453,673 14,313,048,491 0.007380 112,989,303 108,427,344 4,502,077 112,929,421 99.95% 

2010 Est. 23,500,000,000 16,000,000,000 0.006485 108,172,485 105,409,696 3,844,288 109,253,984 101.00% 

2011 Est. 21,600,000,000 14,800,000,000 0.007319 105,000,000 100,000,000 5,000,000 105,000,000 100.00% 

* Source: Property Tax Division, Utah State Tax Commission 

** Per $1 of Taxable Value 

*** Source: Salt Lake County Treasurer's Office (Includes Property Tax and Motor Vehicle Fee-In-Lieu) 


This schedule recognizes collections on a calendar year basis, whereas property tax collections reported in the financial statements are on a 

fiscal year basis. 


IMPACT OF BUDGET ON TAXPAYERS 

For Fiscal Years 2004-05 through 2011-12 

Market Value of a 

Home 

Appraised % of 

Market Value 

Actual 

2004-05 

Actual 

2005-06 

Actual 

2006-07 

Actual 

2007-08 

Actual 

2008-09 

Actual 

2009-10 

Actual 

2010-11 

Proposed 


$100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 

55% 55% 55% 55% 55% 55% 55% 55% 

Taxable Value $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 $55,000 

Total Property Tax 

Rate Assessed 

0.008856 0.008655 0.007347 0.006617 0.006150 0.007380 0.006485 0.007319 

Property Tax Due $487 $476 $404 $364 $338 $406 $357 $403 

Property Tax 

Increase/(Decrease) 

From Prior Year 

$27 ($11) ($72) ($40) ($26) $68 ($49) $46 

Note: See page 43 for an explanation of why property tax rates change from year to year. 

$487 $476 

PROPERTY TAX PER $100,000 OF HOME VALUE 

$404 

$364 

$338 

$406 

$357 

$403 

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 

Proposed 


VII. GENERAL OBLIGATION DEBT 


SCHEDULE OF OUTSTANDING GENERAL OBLIGATION BONDS 

General Long-Term Debt 

2011 2012 2013 2014 2015 2016 

Series 2001 Principal $ 705,000 $ 735,000 $ 765,000 $ 800,000 $ 840,000 $ 875,000 

$ 10,000,000 Interest 206,068 176,105 144,868 111,972 76,772 39,812 

Series 2002 Principal 6,600,000 6,810,000 7,075,000 2,550,000 1,250,000 - 

$ 39,540,000 Interest 938,400 707,400 435,000 152,000 50,000 - 

Series 2003 Principal 710,000 740,000 765,000 800,000 830,000 865,000 

$ 20,200,000 Interest 203,925 182,625 158,575 131,800 103,800 70,600 

Series 2003A Principal 1,275,000 1,350,000 1,400,000 1,450,000 1,525,000 1,575,000 

$ 20,000,000 Interest 469,350 422,175 370,875 317,675 262,575 203,100 

Series 2004 Principal 5,600,000 5,870,000 - - - - 

$ 30,585,000 Interest 516,150 264,150 - - - - 

Series 2004A Principal 930,000 960,000 1,000,000 1,035,000 1,075,000 1,120,000 

$ 15,000,000 Interest 364,675 334,450 300,850 265,850 229,625 192,000 

Series 2005 Principal 1,635,000 1,675,000 1,755,000 1,820,000 1,885,000 1,965,000 

$ 25,000,000 Interest 768,956 709,688 646,875 576,675 503,875 428,475 

Series 2006 Principal 850,000 900,000 925,000 965,000 1,000,000 1,050,000 

$ 15,000,000 Interest 469,225 435,225 399,225 362,225 323,625 283,625 

Series 2007 Principal 10,725,000 11,175,000 11,600,000 12,075,000 12,550,000 13,050,000 

$ 196,000,000 Interest 6,986,438 6,557,438 6,110,438 5,646,438 5,163,438 4,661,438 

Total $ 39,953,187 $ 40,004,256 $ 33,851,706 $ 29,059,635 $ 27,668,710 $ 26,379,050 

Total Principal $ 29,030,000 $ 30,215,000 $ 25,285,000 $ 21,495,000 $ 20,955,000 $ 20,500,000 

Total Interest 10,923,187 9,789,256 8,566,706 7,564,635 6,713,710 5,879,050 

Total $ 39,953,187 $ 40,004,256 $ 33,851,706 $ 29,059,635 $ 27,668,710 $ 26,379,050 

Canyons SD Principal $ 16,837,400 $ 17,524,700 $ 14,665,300 $ 12,467,100 $ 12,153,900 $ 11,890,000 

Canyons SD Interest 6,335,448 5,677,768 4,968,689 4,387,488 3,893,952 3,409,849 

Jordan SD Principal 12,192,600 12,690,300 10,619,700 9,027,900 8,801,100 8,610,000 

Jordan SD Interest 4,587,739 4,111,488 3,598,017 3,177,147 2,819,758 2,469,201 

Total $ 39,953,187 $ 40,004,256 $ 33,851,706 $ 29,059,635 $ 27,668,710 $ 26,379,050 


2017 2018 2019 2020 2021 2022 Total 

$ - $ - $ - $ - $ - $ - $ 4,720,000 

- - - - - - 755,597 

- - - - - - 24,285,000 

- - - - - - 2,282,800 

900,000 - - - - - 5,610,000 

36,000 - - - - - 887,325 

1,650,000 1,725,000 - - - - 11,950,000 

140,100 72,450 - - - - 2,258,300 

- - - - - - 11,470,000 

- - - - - - 780,300 

1,170,000 1,225,000 1,285,000 - - - 9,800,000 

147,200 100,400 51,400 - - - 1,986,450 

2,040,000 2,125,000 2,210,000 2,300,000 - - 19,410,000 

349,875 268,275 183,275 94,875 - - 4,530,844 

1,100,000 1,150,000 1,200,000 1,250,000 1,300,000 - 11,690,000 

241,625 197,625 151,625 103,625 53,625 - 3,021,275 

13,700,000 14,400,000 14,975,000 15,600,000 16,225,000 17,050,000 163,125,000 

4,139,438 3,557,188 2,963,188 2,326,750 1,663,750 852,500 50,628,442 

$ 25,614,238 $ 24,820,938 $ 23,019,488 $ 21,675,250 $ 19,242,375 $ 17,902,500 $ 329,191,333 

$ 20,560,000 $ 20,625,000 $ 19,670,000 $ 19,150,000 $ 17,525,000 $ 17,050,000 262,060,000 

5,054,238 4,195,938 3,349,488 2,525,250 1,717,375 852,500 67,131,333 

$ 25,614,238 $ 24,820,938 $ 23,019,488 $ 21,675,250 $ 19,242,375 $ 17,902,500 $ 329,191,333 

$ 11,924,800 $ 11,962,500 $ 11,408,600 $ 11,107,000 $ 10,164,500 $ 9,889,000 $ 151,994,800 

2,931,458 2,433,644 1,942,703 1,464,645 996,077 494,450 38,936,171 

8,635,200 8,662,500 8,261,400 8,043,000 7,360,500 7,161,000 110,065,200 

2,122,780 1,762,294 1,406,785 1,060,605 721,298 358,050 28,195,162 

$ 25,614,238 $ 24,820,938 $ 23,019,488 $ 21,675,250 $ 19,242,375 $ 17,902,500 $ 329,191,333 


VIII. ACADEMIC PERFORMANCE 

STUDENT ACHIEVEMENT 

Competency in reading, writing, mathematics, and science are key tools used to measure the 

quality of education provided in Jordan School District schools. Statistics show most students 

perform well in comparison to other Utah school districts and national averages. The test scores are 

especially noteworthy since Jordan District students and teachers are coping with some of the 

largest class sizes in the nation and the lowest per-pupil expenditures. 

Test results are provided below for the Utah Core Criterion Referenced Test (CRT), Direct 

Writing Assessment (DWA), American College Test (ACT), and Advanced Placement Tests (AP). 

UTAH CORE CRITERION REFERENCED TESTS (CRT) 

The Utah Core Criterion Referenced Tests (CRTs) are administered at the end of each school 

year to help assess how well students have mastered the standards and objectives set forth in the 

State of Utah core curricula for language arts, mathematics, and science. The CRTs are key 

measures for program feedback, as well as state and federal accountability (i.e., U-PASS school 

performance and federal AYP). Students whose performance on the CRT is at a Level 3 or 4 are 

considered to be “proficient” in the core subject assessed. 

The following charts report spring 2010 test results for Jordan District students compared 

with state averages. 

Language Arts CRT 

Percentage of Students Who Were Proficient 

100% 

90% 

80% 

79% 78% 77% 77% 77% 75% 76% 77% 77% 78% 

84% 85% 85% 86% 

83% 

85% 

84% 

81% 

82% 81% 

70% 

60% 

50% 

40% 


Utah 

30% 

20% 

10% 

0% 

2nd 

Grade 

3rd 

Grade 

4th 

Grade 

5th 

Grade 

6th 

Grade 

7th 

Grade 

8th 

Grade 

9th 

Grade 

10th 

Grade 

11th 

Grade 


Mathematics CRT 


100% 

90% 

80% 

70% 

60% 

50% 

40% 

78% 78% 

72% 74% 74% 

70% 

76% 76% 

68% 70% 

72% 

68% 

65% 65% 

58% 

55% 

52% 53% 

37% 39% 


Utah 

30% 

20% 

10% 

0% 

Math 2 Math 3 Math 4 Math 5 Math 6 Math 7 Pre- 

Algebra 

Geometry Algebra I Algebra II 

Science CRT 


100% 

90% 

80% 

70% 

60% 

50% 

40% 

30% 

20% 

10% 

0% 

65% 

63% 

75% 

71% 71% 73% 72% 

74% 72% 

69% 

70% 

67% 69% 

65% 

Science 4 Science 5 Science 6 Science 7 Science 8 Earth 

Systems 

43% 

52% 

65% 64% 

Biology Chemistry Physics 


Utah 

DIRECT WRITING ASSESSMENT (DWA) 

The Direct Writing Assessment (DWA) is a criterion-referenced test that is designed to 

assess the writing skills of students enrolled in grades five and eight. The DWA is scored using an 

analytic scoring method. That is, student responses are scored for each of the six writing traits. The 

scoring rubric focuses the six components of writing: ideas & content, organization, voice, word 

choice, sentence fluency, and conventions. The DWA proficiency percentage shows the percent of 

students passing at a proficient or higher level. 

In the 2010 session, the Utah State Legislature directed the DWA be administered by 

computer to students in grades five and eight rather than in written form to students in grades six 

and nine as has been done since its first administration in 2006. The following chart represents 

spring 2010 student proficiency rates for Jordan District students compared with state averages. 


Direct Writing Assessment (DWA) 


100.0% 

80.0% 

83.8% 84.1% 

82.9% 

79.1% 

60.0% 

40.0% 

20.0% 


Utah 

0.0% 

5th Grade 

8th Grade 

AMERICAN COLLEGE TEST (ACT) and ADVANCED PLACEMENT TESTS (AP) 

Students voluntarily take a variety of tests which measure academic performance against a 

national standard. The tests reported below include the American College Test (ACT) for 

college/university entrance and Advanced Placement Tests (AP) for college credit. Students are 

required to pay for optional testing, and there is no direct impact on the budget. 

American College Test (ACT) 

(maximum 30 points) 

In 2010, 1,536 ACT tests were administered and results are given below. 

30.0 

25.0 

20.0 

15.0 

10.0 

5.0 

0.0 

21.4 21.4 

20.5 20.9 21.1 21.0 

22.6 22.5 

21.3 21.9 21.7 20.9 

21.8 21.8 21.0 

English Math Reading Science Composite 


Utah 

Nation 

Advanced Placement (AP) 

A five-year history of AP test results is provided below. In order to present comparative data, 

Jordan District student data was extracted from the pre-District division data for the 2005-06 through 

2008-09 school years. 

2005-06 2006-07 2007-08 2008-09 2009-10 

AP Subjects Tested 29 28 29 31 24 

Number of students 1,020 1,065 1,067 1,120 1,122 

AP Tests Taken 1,628 1,667 1,614 1,692 1,727 

Jordan Passing Rate 64.7% 62.6% 61.7% 62.8% 67.1% 

Utah Passing Rate 65.5% 65.9% 64.5% 65.4% 66.9% 

National Passing Rate 59.6% 59.3% 57.7% 58.9% 57.9% 


UTAH BASIC SKILLS COMPETENCY TEST (UBSCT) 

The Utah Basic Skills Competency Test (UBSCT) is a state-legislated test and was first 

administered in February 2004. In an effort to assist Utah school districts and charter schools during 

the current economically challenging times, the 2010 Utah Legislature passed House Bill 166 which 

included a provision to suspend the administration of the UBSCT for the 2010-11 and 2011-12 

school years. Therefore, no test results are available for reporting. This assessment evaluated 

student competencies in reading, mathematics, and writing. Beginning with the Class of 2006, 

UBSCT performance was noted on graduating students’ high school diplomas. Students were 

provided with five opportunities to take the UBSCT, the first being in February of the students’ tenth 

grade school year. A minimum standard score of 160 (proficiency level of 3 or 4) was required to 

pass each competency area. 

HISTORY OF DROP-OUT RATES 

The following chart shows the recent history of drop-out rates in Jordan School District. It 

should be noted that the same student may be counted more than once in the drop-out statistics. 

For example, a student who drops out as a sophomore, returns as a junior, and then drops out again 

will be counted twice. Although in 2007-08 the drop-out rate increased, the chart shows good 

progress in reducing the rate over time. 

5.00% 

4.70% 

Drop-out Rates by Year 

4.50% 

4.00% 

4.10% 

3.70% 

3.50% 

3.20% 

3.10% 

3.00% 

2.60% 2.60% 

2.70% 

2.50% 

2.20% 

2.30% 

2.09% 

2.26% 

2.00% 

1.50% 

1.00% 

0.50% 

0.00% 

1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 

OBSERVATIONS 

Credit for the quality of education provided in Jordan District schools goes to a progressive 

Board of Education which vigorously advocates for students. Credit also goes to teachers who are 

professionally trained in their subject matter and who genuinely care about students. The efforts of 

school and district administrators who are excellent instructional leaders and competent business 

managers should also be recognized. Finally, credit must be given to those outstanding parents 

who send their children to school each day well-prepared to learn. 


IX. COMPARISON OF WASATCH FRONT DISTRICTS 

The following chart provides useful information for comparing Jordan School District with 

other school districts along the Wasatch Front. 

Comparison of Large School Districts along the Wasatch Front 

Based on Fiscal Year 2009-10 

Alpine Canyons Davis Granite 

Students 1 64,351 33,184 65,452 68,131 

Sunshine Review 2 B- D B- C 

Bond Rating (Fitch, Moody's, S&P ) 3 NR, Aa1, NR AA+, Aaa, NR AA-, Aa2, NR AAA, Aa1, NR 

Tax Rate 4 0.007541 0.007180 0.007118 0.006047 

Assessed Value 4 $ 18,073,457,224 $ 18,095,514,355 $ 17,783,627,905 $ 23,277,613,047 

Tax Yield / Student $ 2,118 $ 3,915 $ 1,934 $ 2,066 

District Admin Costs 5 $ 1,303,149 $ 2,272,323 $ 2,518,401 $ 2,909,550 

District Admin / Student $ 20 $ 68 $ 38 $ 

43 

Instructional Costs 5 $ 250,199,989 $ 118,816,244 $ 261,267,350 $ 278,180,311 

Instruction / Student $ 3,888 $ 3,581 $ 3,992 $ 4,083 

Overall Costs / Student 1 $ 5,604 $ 6,153 $ 6,150 $ 6,276 

Avg. Elem Class Size 1 26.33 24.07 24.71 24.71 

Avg. Secondary Class Size 1 32.23 31.80 29.97 31.83 

Student-Teacher Ratio 1 22.49 22.21 22.51 23.14 

Avg. Educator Compensation 1 $ 64,374 $ 64,425 $ 72,760 $ 66,941 

Total Long-term Debt 1 $ 391,623,911 $ 160,395,003 $ 418,025,944 $ 106,988,735 

Debt / Student $ 6,086 $ 4,834 $ 6,387 $ 1,570 

Sources: 

1 - Utah State Office of Education Website - Superintendent's Annual Report 2009-2010 

2 - http://sunshinereview.org/index.php/Evaluation_of_Utah_school_district_websites# - Sunshine Review grades 

governments on transparency issues. 

3 - Fitch, Moody's, and S&P (NR = no rating) 

4 - Utah State Tax Commission Property Tax Division 

5 - Individual School District's Annual Financial Reports, Statement of Revenues, Expenditures, and Changes in Fund 

Balances - Governmental Funds 


Jordan Nebo Salt Lake 

48,411 28,282 23,850 

A+ D A- 

AAA, Aaa, NR NR, Aa2, A+ AAA, Aaa, NR 

0.007380 0.008701 0.005976 

$ 14,313,048,491 $ 6,364,911,169 $ 19,423,594,034 

$ 2,182 $ 1,958 $ 4,867 

$ 1,909,051 $ 1,384,638 $ 885,924 

$ 39 $ 49 $ 

37 

$ 185,877,494 $ 100,939,006 $ 120,175,647 

$ 3,840 $ 3,569 $ 5,039 

$ 5,802 $ 5,897 $ 7,717 

24.57 24.00 23.29 

31.13 27.57 29.70 

23.11 21.88 19.40 

$ 66,584 $ 63,125 $ 72,207 

$ 117,969,953 $ 192,380,826 $ 134,532,332 

$ 2,437 $ 6,802 $ 5,641 




X. GLOSSARY 

Accounting System – The total structure of records and procedures which discover, record, 

classify, and report information on the financial position and operations of a school district 

or any of its funds, balanced account groups and organizational components. 

Accrual Basis – The basis of accounting under which revenues are recorded in the accounting 

period in which they are earned and become measurable and expenses are recorded in 

the period incurred, if measurable, notwithstanding that the receipt of the revenue or the 

payment of the expense may take place, in whole or in part, in another accounting period. 

(The accrual basis of accounting is appropriate for proprietary funds and non-expendable 

trust funds.) 

Accrued Expenses – Expenses incurred during the current accounting period but which are not 

paid until a subsequent accounting period. 

Accrued Revenue – Revenue measurable and available or earned during the current 

accounting period but which is not collected until a subsequent accounting period. 

ADM (Average Daily Membership) – The average number of students in membership for a 

180-day school year. Each student who remains in membership for 180 days equals one 

ADM. 

Allocation – An amount (usually money or staff) designated for a specific purpose or program. 

Appropriation – An authorization granted by a legislative body to make expenditures and to 

incur obligations for specific purposes. Note: An appropriation is usually limited in both 

the amount and time when it may be expended. 

Assessed Valuation – An estimate of the dollar value of property within a political division upon 

which taxes may be assessed. 

Asset – A probable future economic benefit obtained or controlled by a particular entity as a 

result of past transactions or events. 

Attendance Rate – The average daily student attendance expressed as a percent. 

Balanced Budget – A budget in which estimated revenues and other funds available (including 

Beginning Fund Balance) equal or exceed planned expenditures. 

Basic School Program – The fundamental services which comprise the educational program 

for students in grades kindergarten through twelve. 

Board of Education – The governing body of a school district comprised of elected 

representatives. The Jordan School District Board of Education (the Board) consists of 

seven members elected for four-year terms. The Board elects officers from within its own 

membership. The Board appoints a superintendent and business administrator as the 

District’s chief executives to prescribe rules and regulations necessary and proper for the 

effective and efficient administration of the District’s day-to-day operations. 


Bond – A written promise (generally under seal) to pay a specified sum of money (the face 

value) at a fixed time in the future (payable periodically). The difference between a note 

and a bond is that the latter usually runs for a longer period of time and requires greater 

legal formality. 

Budget – A plan of financial operation consisting of an estimate of proposed expenditures for a 

given period and the proposed means to finance them. 

Business Administration – The function classification assigned to those activities which deal 

with the financial operations and obligations of the district. These activities include 

accounting, budgeting, internal auditing, payroll, and purchasing. When combined with 

the Personnel, Planning, and Data Processing function classification it is referred to as 

Central Services. 

Capital Equalization Aid – The funding given to high growth and low revenue districts within 

the State of Utah. 

Capital Outlay – Expenditures which result in the acquisition of or addition to fixed assets. 

Career and Technical Education – Career exploration, guidance, technical skill and related 

applied academics training to prepare students to enter technical jobs directly out of high 

school, or to prepare them for further training in technical career fields. The six broad 

areas of applied technology education are: agriculture, business, health sciences and 

technologies, home economics, marketing, and trades and industry. 

Central Services – The combination of the Business Administration and the Personnel, 

Planning, and Data Processing function classifications. These activities support each of 

the other instructional and supporting services programs. 

Certified Tax Rate – The property tax rate that will provide the same tax revenue for the school 

district as was received in the prior year, exclusive of new growth, except that the certified 

tax rate for the minimum school program basic levy will be the levy set by law, and the 

debt service levy will be that required to meet debt service requirements. Therefore, 

increases in the basic and debt service levies do not cause a school district to exceed its 

certified tax rate. 

Certificated Personnel – This is a formal term for teachers or educators. These employees 

are also sometimes referred to as licensed personnel. 

Classified Personnel – This is a formal term for staff whose job functions are ancillary to the 

direct education of students, such as bus drivers, cooks, secretaries, custodians, and 

receptionists. 

Consumer Price Index (CPI) – A statistical description of price levels provided by the U.S. 

Department of Labor. The Index is used as a measure of cost of living and economic 

inflation. 

Curriculum – The ordering of the content that allows students to acquire and integrate 

knowledge and skills. 

Debt – An obligation resulting from the borrowing of money or from the purchase of goods and 

services. Debts of local education agencies include bonds, warrants, and notes, etc. 


Debt Service – Expenditures for the retirement of debt and expenditures for interest on debt, 

except principal and interest of current loans. 

Deferred Revenues – Amounts for which asset recognition criteria have been met, but for 

which revenue recognition criteria have not been met. Under the modified accrual basis of 

accounting, such amounts are measurable but not available. 

Depreciation – Expiration in the service life of fixed assets, other than wasting assets, 

attributable to wear and tear, deterioration, action of the physical elements, inadequacy 

and obsolescence. Depreciation is appropriate for funds accounted for on the accrual 

basis. 

Designated Fund Balance – A portion of fund balance which is set aside for a specific use in 

future years. 

District Administration – The function classification assigned to those activities concerned 

with establishing and administering policy in connection with operating the district. These 

include the board of education, superintendency, auditor services, legal services, K-12 

Feeder System Executive Directors, and their necessary secretarial support. 

Drop-out Rate – An annual rate reflecting the percentage of all students enrolled in grades 7-12 

who leave school during the reporting period and are not known to transfer to other public 

or private schools. 

Employee Benefits – Compensation, in addition to regular salary, provided to an employee. 

This includes such benefits as health insurance, life insurance, long-term disability 

insurance, and retirement. 

Encumbrances – Obligations in the form of purchase orders, contracts, or salary commitments 

which are chargeable to an appropriation and for which a part of the appropriation is 

reserved. They cease to be encumbrances when paid or when the actual liability is set 

up. 

Enrollment – The number of pupils enrolled on October 1 within the budget year. 

Enterprise Funds – Funds established to account for operations financed and operated in a 

manner similar to private business enterprises. In this case the governing body intends 

that the costs of providing goods or services to the general public on a continuing basis be 

financed or recovered primarily through user charges. 

Equipment – An equipment item is a movable or fixed unit of furniture or furnishings which 

meet all of the following conditions: 

• It retains its original shape and appearance with use 

• It is non-expendable; that is, if the article is damaged or some of its parts are lost 

or worn out, it is usually more feasible to repair it rather than replace it with an 

entirely new unit 

• It represents an investment of money which makes it feasible and advisable to 

capitalize the item 

• It does not lose its identity through incorporation into a different or more complex 

unit or substance. (Example: A musical instrument, a machine, an apparatus, or a 

set of articles.) 


Expenditure – Decreases in net financial resources. Expenditures include current operating 

expenses requiring the present or future use of net current assets, debt service and capital 

outlays, and intergovernmental grants, entitlements and shared revenues. 

Fair Market Value – The amount at which property would change hands between a willing 

buyer and a willing seller, neither being under any compulsion to buy or sell and both 

having a reasonable knowledge of the relevant facts, and includes the adjustment for any 

intangible values. For purposes of taxation, “fair market value” shall be determined using 

the current zoning laws applicable to the property in question, except in cases where there 

is a reasonable probability of a change in the zoning laws affecting that property in the tax 

year in question and the change would have an appreciable influence upon the value. 

Fee-in-lieu Property – Any of the following personal property: motor vehicles, watercraft, 

recreational vehicles, and all other tangible personal property required to be registered 

with the State before it is used on a public highway, on a public waterway, on public land, 

or in the air. 

Fiduciary Funds – Funds used to report assets held in a trustee or agency capacity for others 

and which, therefore, cannot be used to support the government’s own programs. 

Fiscal Year – A 12-month period to which the annual operating budget applies and at the end of 

which a government determines its financial position and the results of its operations. 

Jordan School District’s fiscal year begins on July 1 and ends on June 30. 

Fixed Assets – Land, buildings, machinery, furniture, and other equipment which the school 

system intends to hold or continue in use over a long period of time. "Fixed" denotes 

probability or intent to continue use or possession, and does not indicate immobility of an 

asset. 

FTE (Full-Time Equivalent) – An employee hired to fill a normal contract day is equivalent to 

one FTE (e.g., a classroom teacher that teaches a full day for the full school year equals 

one FTE). 

Function – This dimension of the accounting code designates the purpose of an expenditure. 

The activities of the school district are classified into broad areas or functions as follows: 

Instruction, support services, community services, facilities acquisition, construction, etc. 

Fund – A fund is an independent fiscal accounting entity. The operations of each fund are 

accounted for by providing a separate set of self-balancing accounts which comprise its 

assets, liabilities, fund balance, revenue, and expenditures. 

Fund Balance – The excess assets of a fund over its liabilities and reserves. During the fiscal 

year prior to closing, it represents the excess of the fund's assets and estimated revenues 

for the period over its liabilities, reserves, and appropriations for the period. 

GAAP (Generally Accepted Accounting Principles) – Uniform minimum standards and 

guidelines for financial accounting and reporting. They govern the form and content of the 

financial statements of an entity. 

GASB (Governmental Accounting Standards Board) – The authoritative accounting and 

financial reporting standard-setting body for government entities. 


General Fund – The governmental fund used by the district to account for all financial 

resources applicable to the general operations of the district which are not restricted or 

designated as to use by outside sources and which are not required to be accounted for in 

another fund. Also known as the maintenance and operation fund. 

Governmental Funds – Funds used to account for the acquisition, use and balances of 

expendable financial resources and the related current liabilities, except those accounted 

for in proprietary funds and fiduciary funds. In essence, these funds are accounting 

segregation of financial resources. The general fund, special revenue funds, capital 

projects fund, and debt service fund are classified as Governmental Fund Types. 

Generally speaking, these are the funds used to account for tax-supported activities. 

Graduation Rate – Number of students who completed locally defined requirements for 

graduation from high school, expressed as a percent. The rate is a cumulative or 

longitudinal rate that calculates the number of students who actually graduate as a percent 

of those who were in membership and could have graduated over a four-year period. 

Increment – An enlargement in salary provided for experience. Also referred to as a step 

increase. The number of salary increments available varies according to job classification. 

Indirect Costs – Those elements of costs necessary in the production of a good or service 

which are not directly traceable to the product or service (e.g. utilities, central services, 

property services). 

Instruction – Activities dealing directly with the interaction between teachers and students. 

Teaching may be provided for pupils in a school classroom, in another location such as 

home or hospital, and in other learning situations such as those involving other medium 

such as television, radio, telephone, and correspondence. Included in this classification 

are the activities of aides or assistants who assist in the instructional process. 

Instructional Staff Support Services – The function classification assigned to those activities 

associated with assisting the instructional staff with the content and process of providing 

learning experiences for pupils. These activities include in-service, curriculum 

development, libraries and media centers. 

Inter-fund Transfer – Money that is taken from one fund and added to another fund. Inter-fund 

transfers are not receipts or expenditures of the District. 

Internal Service Funds – Funds used to account for the financing of goods or services 

provided by one department or agency to other departments or agencies of a government, 

or to other governments, on a cost-reimbursement basis. 

Inventory – A detailed list or record showing quantities, descriptions and values. Frequently 

the units of measure and unit prices of property on hand at a given time, and the cost of 

supplies and equipment on hand not yet distributed to requisitioning units are also listed. 

Iowa Tests – A K-12 battery of nationally standardized, norm referenced achievement tests 

developed at the University of Iowa, and based on over seventy years of on-going 

research. 


Iowa Test of Basic Skills (ITBS) – An Iowa test designed to measure the skills and 

achievement of students from kindergarten through grade eight. The ITBS provides an indepth 

measure of important educational objectives. Tests in reading, language arts, 

mathematics, social studies, and science yield reliable and comprehensive information 

both about the development of students’ skills and about their ability to think critically. 

Lane – A designation on the salary schedule stipulating beginning and maximum salaries 

according to the amount of professional training received. The Jordan District teacher 

salary schedule has six lanes. Employees are paid from the salary lane which reflects the 

number of university credits and district in-service credits earned. 

Lane Change – An enlargement in salary provided for successful completion of additional 

professional training. 

Liabilities – Probable future sacrifices of economic benefits, arising from present obligations of 

a particular entity to transfer assets or provide services to other entities in the future as a 

result of past transactions or events. 

Location – Group activities and operations that take place at a specific site or area, such as an 

elementary school. 

Magnet School – A magnet school is one which functions in the traditional school setting, but 

with an emphasis on a few target areas of instruction to best prepare students for the 

future. 

Membership – Number of students officially enrolled. 

Minimum School Finance Act – Utah Code 53A-17A – Under the Act, each district in the State 

is guaranteed a dollar amount per WPU to fund the Minimum School Program. The 

purpose of the Act is to meet the constitutional mandate that all children are entitled to 

reasonable equal educational opportunities. The source of funds is the State income tax. 

Minimum School Program – The educational programs funded by the Minimum School 

Finance Act which currently includes restricted and unrestricted funding. The unrestricted 

funding is provided primarily based upon ADM of students enrolled in kindergarten through 

grade twelve. Restricted funding is provided for specific programs such as Special 

Education, Career and Technical Education, Youth-in-Custody, Adult Education, and 

Class Size Reduction. 

Modified Accrual Basis – The basis of accounting under which revenues are recorded in the 

accounting period in which they become available and measurable and expenditures are 

recorded in the accounting period in which the liability is incurred, if measurable, 

notwithstanding that the receipt of the revenue or the payment of the expenditure may 

take place, in whole or in part, in another accounting period. (Note, however, that 

governmental fund expenditures for unmatured interest on general long-term debt should 

be recorded when due. The modified accrual basis of accounting is appropriate for 

governmental funds and expendable trust funds.) 

No Child Left Behind (NCLB) – A federal law tying federal funds to schools that are labeled as 

“Meeting Adequate Yearly Progress” and giving financial and operational sanctions 

against schools labeled as “Not Meeting Adequate Yearly Progress.” 


Non-Instruction – The activities concerned with providing non-instructional services to 

students, staff or the community including community and adult education. 

Non K-12 Fund – The special revenue fund used by the district to account for the costs of 

programs that are not part of the basic educational program of kindergarten through grade 

twelve. 

Nutrition Services Fund – The special revenue fund used by the district to account for the food 

services activities of the district as required by state and federal law. 

Pedagogy – The art or science of being a teacher, generally refers to strategies or styles of 

instruction. 

Object – The accounting classification assigned to expenditures to denote the type of item or 

service being purchased rather than to the purpose for which the expenditure was 

purchased (e.g. salaries, benefits, supplies, textbooks, etc.) 

Operating Fund – A fund used in the day-to-day activities of the district. 

Operation and Maintenance of Plant – The function classification assigned to those activities 

concerned with keeping the physical plant open, comfortable, and safe of repair. These 

activities include maintenance, custodians, utilities, grounds, equipment and vehicle 

services and property insurance. 

Organizational Unit – A group of related tasks, responsibilities or services identified by a 

function number and administered as a unit. 

Other Post-employment Benefits – Payments or services given to retirees other than pension 

benefits (e.g. healthcare). 

Pension Benefits – Payments to retirees provided through a defined benefit pension plan to 

plan members. 

Personnel, Planning, and Data Processing – The function classification assigned to the 

activities associated with accurately collecting and reporting employee and student 

information as well properly staffing the district, projecting the need for future school 

facilities, and assisting schools and district departments with electronic data needs. 

Precinct – A political division of the school district with distinct boundaries established for 

election purposes. Jordan District includes seven precincts. The voters in each precinct 

elect one representative to the Board of Education. 

Program – Group activities, operations, or organizational units directed to attaining specific 

purposes or objectives. 

Property – Any property which is subjected to assessment and taxation according to its value, 

but does not include moneys, credits, bonds, stocks, representative property, franchises, 

goodwill, copyrights, patents, or other intangibles. 

Proprietary Fund Types – The classification of funds used to account for a government’s 

ongoing organizations and activities that are similar to those often found in the private 


sector. Enterprise funds and internal service funds are classified as Proprietary Fund 

Types. 

Purchased Services – Amounts paid for personal services rendered by personnel who are not 

on the payroll of the school district and other services, which the district may purchase. 

Reserve – An account which records a portion of the fund balance which must be segregated 

for some future use and which is, therefore, not available for further appropriation or 

expenditure. A Reserve for Inventories equal in amount to the Inventory of Supplies on 

the balance sheet of a General Fund is an example of such a reserve. Such a reserve is 

permissible at the option of the district. 

Residential Property – Any property used for residential purposes as a primary residence. It 

does not include property used for transient residential use or condominiums used in 

rental pools. 

Restricted Assets – Monies or other resources, the use of which is restricted by legal or 

contractual requirements. 

Retained Earnings – Any equity account reflecting the accumulated earnings of proprietary 

fund types. 

Revenues – Increases in the net current assets of a governmental fund type from other than 

expenditure refunds, residual equity transfers, general long-term debt proceeds and 

operating transfers in. 

Salary Schedule – A list setting forth the salaries to be paid in increments (years of experience) 

and lanes (professional training completed). Jordan District maintains separate salary 

schedules for teachers, classified employees, and administrators. 

School – An institution where instruction is provided. 

School Administration – The function classification assigned to those activities concerned with 

overall administrative responsibility for a single school or a group of schools. These 

include principals, assistant principals, and secretarial help. 

Self-Insurance – A term used to describe the retention by an entity of a risk of loss arising out 

of ownership or from some other cause, instead of transferring that risk to an independent 

third party through the purchase of an insurance policy. 

Special Purpose Optional Programs – These are part of the state funded basic school 

program where the local school board can emphasize particular state approved programs 

over others as local needs change. 

Special Revenue Fund – A fund used to account for the proceeds of specific revenue sources 

(other than expendable trusts or major capital projects) that are legally restricted to 

expenditures for specified purposes. 

Step Increase – A salary enlargement based on years of experience. Also known as an 

increment. 


Student Activities Fund – A fund used to account for the monies specifically charged or 

received for a particular school’s student related activities and fees. 

Student Support Services – The function classification assigned to those activities which are 

designed to assess and improve the well-being of students and to supplement the 

teaching process. These include guidance counselors, attendance personnel, 

psychologists, social workers, health service workers, and the attendant office personnel 

who assist with the delivery of these services. 

Student Transportation – The function classification assigned to those activities concerned 

with the conveyance of students to and from school, as provided by State law. These 

include the transportation director, route and transportation coordinators, the attendant 

secretarial help, bus drivers, bus maintenance and other bus operations. 

Support Services – The function classification assigned to those services which provide 

administrative technical, personal and logistical support to facilitate and enhance 

instruction. Subcategories of support services include students, instructional staff, school 

administration, district administration, business services, operation and maintenance of 

plant, student transportation, and personnel, planning and data processing. 

Supplies – A supply item is any article or material which meets any one or more of the following 

conditions: 

• It is consumed in use 

• It loses its original shape or appearance with use 

• It is expendable; that is, if the article is damaged or some of its parts are lost or 

worn out, it is usually more feasible to replace it with an entirely new unit rather 

than repair it 

• It is an inexpensive item, having characteristics of equipment whose small unit 

cost makes it inadvisable to capitalize the item 

• It loses its identity through incorporation into a different or more complex unit or 

substance 

Supplies and Materials – Supplies and materials include textbooks, library books, and other 

instructional materials, office supplies, building maintenance parts, gasoline, tires, and 

custodial supplies. With the exception of some unique areas such as maintenance 

supplies and transportation-related expenses, most materials are established in relation to 

the student population. 

Taxes – Compulsory charges levied by a governmental unit for the purpose of financing 

services performed for the common benefit. The term includes licenses and permits. It 

does not include special assessments. 

Tax Rate – A rate of levy on each dollar of taxable value of taxable property except fee-in-lieu 

properties. 

Taxable Value – The fair market value less any applicable reduction allowed for residential 

property. 

Teacher/Pupil Ratio – The average number of students required to hire one teacher. Actual 

class sizes may vary widely according to subject, enrollment patterns, and other factors. 


Tort Liability – A budget fund to administer funding designated for premiums on property and 

liability insurance. 

Truth-in-Taxation – The section of the law which governs the adoption of property tax rates. A 

stipulation of the law requires an entity to advertise and hold a public hearing if it intends 

to exceed the certified tax rate. 

Undesignated Fund Balance – The portion of fund balance that is not set aside for future 

commitments. 

Undistributed Reserve – The portion of the fund balance which is set aside for future 

contingencies. This reserve may not be used in negotiation or settlement of contract 

salaries for District employees. The reserve may only be five percent of the general fund's 

budgeted expenditures. Furthermore, the reserve may only be used to cover expenditures 

by a written resolution adopted by a majority vote of the Board of Education setting forth 

the reasons for the appropriation and then filed with the Utah State Office of Education 

and the Utah State Auditor. 

Uniform Fee – A tax levied on the value of fee-in-lieu property which is uniform throughout the 

State. 

Uniform School Fund – Monies allocated by the state legislature for operation of Utah's 

education system. Funding sources include sales tax, income tax, property tax, and other 

taxes earmarked for education. 

Unreserved Fund Balance – Those portions of fund balance which are appropriable for 

expenditure or are not legally segregated for a specific use. 

Utah Basic Skills Competency Test (UBSCT) – A test mandated by the Utah State 

Legislature and administered to Utah students beginning in the tenth grade. Students who 

pass with a score of 160 or higher on each of the three subtests: Reading, Mathematics, 

and Writing, by the end of their senior year satisfy the requirement for a Basic High School 

Diploma. 

Utah Core Criterion Referenced Test (CRT) – A test administered at the end of each school 

year to assess how well students have mastered the standards and objectives set forth in 

the State of Utah Core Curricula for language arts, mathematics, and science. 

Voted or Board Leeway – With an election, a school district may levy a voted leeway up to 

0.002000 per dollar of taxable value as approved by a majority of the electors in the 

district. Up to the 0.002000 leeway ceiling, each school board may also levy a tax rate of 

up to 0.000400 per dollar of taxable value for class size reduction. The voted or board 

leeway receives state support to provide an incentive for the local districts to seek 

additional funds and to add to their educational programs. 

Weighted Pupil Unit (WPU) – An amount used to calculate how much state money each 

school district qualifies to receive in one school year. The dollar value of the WPU is 

established annually by the state legislature. The number of WPUs provided to each 

school district is based on number of students enrolled, number of handicapped students, 

and many other weighted factors.

2011-12 Budget Book - Jordan School District

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