| 6000
Facilities Budget and Finance |
| This category contains data elements
regarding the capital budget and operating funds of a facility,
whether these funds are sufficient, and if the allocation and
distribution of these funds are done under equitable conditions.
|
| |
| 6000 |
Facilities Operations Type |
| |
The type of facilities operations coded into the
operating budget. |
| |
1 |
Utilities |
| |
|
The cost of electricity, gas, oil, water, sewer,
communications, and refuse collection and disposal. |
| |
2 |
Custodial personnel services |
| |
|
The cost of salaries and benefits to custodians.
|
| |
3 |
Custodial other than personnel services |
| |
|
The cost of supplies and equipment for custodial
services. |
| |
4 |
Custodial contracts |
| |
|
The cost of contracts for custodial services.
|
| |
5 |
Maintenance/repair personnel services |
| |
|
The cost of salaries and benefits for maintenance
and repair workers, and repair work. |
| |
6 |
Maintenance/repair other than personnel services
|
| |
|
The cost of supplies, materials, tools, and
equipment for maintenance and repair work. |
| |
7 |
Maintenance/repair contracts |
| |
|
The cost of contracts for maintenance and repair.
|
| |
8 |
Management personnel services |
| |
|
The cost of salaries and benefits of management
staff of facilities operations. |
| |
9 |
Management other than personnel services |
| |
|
The cost of personnel services for facilities
management, including information technology, training, and
other nonpersonnel items. |
| |
10 |
Management contracts |
| |
|
The cost of management contracts to support
capital program or facilities management. |
| |
99 |
Other |
| 6010 |
Facilities Operating Budget |
| |
The estimated annual budget for the facility operation.
|
| 6020 |
Facilities Capital Activity Type
|
| |
The type of activity that is included in the capital
financing and expenditures by virtue of a bond referendum or
an appropriation. |
| |
1 |
Site acquisition |
| |
|
Approved budgeted amount to acquire land for
expansion or construction of schools or other school system
facilities. |
| |
2 |
Environmental clean-up of site |
| |
|
Approved budgeted amount for the environmental
clean-up of land purchased or already owned by the school district.
|
| |
3 |
Planning |
| |
|
Approved budgeted amount for districtwide and
site specific planning for capital projects. |
| |
4 |
Design |
| |
|
Approved budgeted amount for design of capital
projects. |
| |
5 |
Building demolition |
| |
|
Approved budgeted amount for demolition of facilities.
|
| |
6 |
Environmental clean-up of building |
| |
|
Approved budgeted amount for environmental clean-up
of buildings, occupied and not occupied, to comply with health
and safety regulations for demolition and occupancy. |
| |
7 |
Construction |
| |
|
Approved budgeted amount for the cost of construction.
|
| |
8 |
Management contracts |
| |
|
Approved budgeted amount for the cost of construction
managers, program managers, or other management contracts. |
| |
9 |
Furniture, fixtures, and equipment |
| |
|
Approved budgeted amount for the furniture,
fixtures, and equipment for new, modernized, or renovated schools.
|
| |
99 |
Other |
| 6030 |
Facilities Capital Budget |
| |
The legally approved budget amount for capital
finance and expenditures by virtue of a bond referendum or an
appropriation. |
| 6040 |
Date of Capital Expenditure |
| |
The month, day, and year that the funds for a
capital project are encumbered, usually upon execution of a
service or construction contract. |
| 6050 |
Capital Budget Year |
| |
The year for which the project has been approved
for expenditures. |
| 6060 |
Capital Project Expenditure |
| |
The expenditure of bond proceeds for approved
capital projects. |
| 6070 |
Total Capital Expenditure |
| |
The total expenditures related to the acquisition
and disposition of property. |
| 6080 |
Capital Expenditure per Building
|
| |
The annual expenditure from capital funds for
a building. |
| 6090 |
Capital Expenditure per School
|
| |
The annual expenditure from capital funds for
a school. |
| 6100 |
Debt Financing Type |
| |
The type of long-term debt instrument, usually
applicable to large capital projects, that obligates the issuer
to pay back debt principal over a defined period at an agreed-upon
rate of interest. |
| |
1 |
General obligation bond |
| |
|
A debt for which repayment of principal and
interest is a general liability to the issuing organization;
it is legally backed by the full faith, credit, and assets of
that organization. |
| |
2 |
Municipal bond |
| |
|
A long-term debt instrument of a state or local
government and/or its authorities and agencies; it is generally
exempt from federal and state taxes. |
| |
3 |
Revenue bond |
| |
|
A municipal long-term debt instrument that is
secured and repaid from a specified stream of nontax-based revenue
sources. |
| |
4 |
Certificates of participation |
| |
|
A financing instrument that permits a school
district or municipality to commit to making future payments
without incurring "debt" by using a lease payment as "fees for
services" that is subject to appropriate risk. |
| |
5 |
Tax increment financing |
| |
|
A financing instrument that is used to finance
improvements in developing and redeveloping areas. Taxes levied
on the incremental growth in assessed valuation in the redevelopment
district are used for debt repayment. |
| |
99 |
Other |
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| |
| 6110 |
Bond Term |
| |
The length of time in years during which a bond
may be repaid. |
| 6120 |
Bond Year |
| |
The year in which a bond must be repaid. |
| 6130 |
Bond Interest Rate |
| |
The interest rate payable by the borrower to the
issuer of the bonds. |
| 6140 |
Discount Rate |
| |
The interest rate used to assess the present value
of future cost and revenue streams. |
| back to top |
| |
|
| 6150 |
Finance Options |
| |
An alternative method to raise revenue and structure
financing of school construction or improvements. |
| |
1 |
Public/private development partnerships |
| |
|
A method of obtaining private sector capital
and management to finance, design, and construct a school by
trading public land or dedicating property taxes from private
development or other public assets. |
| |
2 |
Energy saving performance contract |
| |
|
An agreement with a third party in which the
overall performance of installed energy conservation measures
is guaranteed by that party. A type of contract in which the
contractor guarantees to meet certain standards for lighting,
space conditioning (temperature and humidity), and other services
over a period of time at a guaranteed price. |
| |
3 |
Sale-lease back |
| |
|
A project financing and development method that
enables the school district to acquire a new school building
through private financing and procurement. The school district
sells the school property and then leases the improved school
and site from a private owner/developer. |
| |
99 |
Other |
| 6160 |
Indebtedness Amount |
| |
The amount of indebtedness allowed by law to be
carried by the school district. |
| 6170 |
Debt Amount |
| |
The amount of debt currently being carried by
the school district. |
| 6180 |
Date of Last Bond Referendum
|
| |
The month, day, and year of the last request to
the public for approval to raise revenue that will enable borrowing
by a school district, as is required and prescribed by law.
|
| 6190 |
Percent Voters For Bond Question
|
| |
The percent of voters who voted in favor of the
most current bond referendum question(s). |
| 6200 |
Percent Voters Against Bond Question
|
| |
The percent of voters who voted against the most
current bond referendum question(s). |
| 6210 |
Tax Revenue Type |
| |
The tax revenue designated for repaying school
construction bonds. |
| |
1 |
Local property tax |
| |
2 |
City commuter income tax |
| |
3 |
County or city sales tax |
| |
4 |
State property tax |
| |
5 |
State sales tax |
| |
6 |
State personal income tax |
| |
7 |
State corporate income tax |
| |
8 |
State lottery proceeds |
| |
9 |
State alcohol tax |
| |
10 |
State cigarette tax |
| |
11 |
Tobacco settlement revenue |
| |
12 |
Federal income tax |
| |
13 |
Developer impact fees |
| |
99 |
Other |
| 6220 |
Nontax Revenue Type |
| |
The source of revenue for capital projects that
are voluntarily contributed. |
| |
1 |
Individual contributions |
| |
2 |
Corporate contributions |
| |
3 |
Foundation contributions |
| |
4 |
Payments in lieu of tax contributions |
| |
99 |
Other |
| 6230 |
Public Education Mill Rate |
| |
The millage rate used to calculate property tax
revenue for K-12 public education. |
| 6240 |
Total Assessed Value |
| |
The total assessed value of property that constitutes
the basis for public borrowing. |
| 6250 |
Lease Type |
| |
The type of agreement that allows the use and
possession of equipment or equipment systems from a third party
in return for a regularly scheduled installment payment over
an agreed-upon period. |
| |
1 |
Capital lease |
| |
|
A lease agreement in which all costs of the
equipment and financing are paid in equal installments during
the lease period. At the end of the period, the lessee can purchase
the equipment at a nominal value (often $/.??); also called
a financing lease or a lease-purchase agreement. |
| |
2 |
Master lease |
| |
|
A single operating or capital lease agreement
negotiated to authorize multiple capital equipment procurements
over time; reduces transaction time and spreads financing costs
over a larger base than is possible with the procurement of
separate lease agreements for individual projects. |
| |
3 |
Operating lease |
| |
|
A lease agreement in which the lessee is not
required to pay the full costs of equipment and financing by
the end of the lease period. Instead, the lessee may buy the
equipment for its residual fair market value, or return the
equipment to the lessor; also called a true lease. |
| 6260 |
Life-Cycle Cost |
| |
The total cost of acquiring, owning, operating,
and disposing of a building, facility, or piece of equipment
over its useful life. |
| 6270 |
Facility Replacement Value |
| |
The estimated cost of replacing a facility using
current per square foot estimates of total project costs. |
| 6280 |
Expected Life of Facility |
| |
The time, in years, of the expected useful life
of a facility for the purposes of depreciation. |
| 6290 |
Emergency Transportation Cost
|
| |
The cost of transporting students who are temporarily
served in other facilities pending repairs to a building to
comply with federal, state, or local requirements. |
| 6300 |
Insurance Deductible |
| |
The dollar amount a school district must pay before
its insurance will compensate it for loss. |
| 6310 |
Audit Type |
| |
The type of systematic review or audit. |
| |
1 |
Management audit |
| |
|
A systematic review of the decision-making,
staffing, contracts, and governing procedures. |
| |
2 |
Financial audit |
| |
|
A systematic review of the approved budget and
actual expenditures and encumbrances. |
| |
3 |
Performance audit |
| |
|
A systematic review of the quality of work performed
and its relationship to outcomes. |
| |
4 |
Building commissioning |
| |
|
A systematic review of the quality and operation
of a new or substantially improved building to determine adequacy
of planning, design, construction, and operation. |
| |
5 |
Fiscal audit |
| |
|
A systematic review of the capacity of a school
district or municipality to generate and sustain funds to support
plans, projects, or other requirements. |
| |
6 |
Process audit |
| |
|
A systematic review of procurement procedures
and decision-making. |
| |
99 |
Other |
| 6320 |
Date of Last Audit |
| |
The month, day, and year of the latest review
of the process, finances, or quality of work associated with
capital projects. |
