District Finance Update-October 2020

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Hoos u rog si aad ugu akhriso Soomaali

Oct. 20, 2020
 
Dear Robbinsdale Area Schools community,
 
As we continue our work to be good stewards of your tax dollars, it’s important that we periodically provide updates to the community. This letter includes information that was shared at Monday night’s school board meeting in response to questions that have been posed to the District and Board Directors. 
 
Bond refunding and reissuing
The School Board unanimously approved a resolution for bond refunding and reissuing in September, which was estimated to save district taxpayers $1.5 million over the next 11 years. The bonds were reissued yesterday, and we are pleased to announce that we will actually be saving taxpayers $1.66 million. The savings are through reductions in future debt-related tax levies - and cannot be used for any other district purpose by Minnesota State Statute.
 
Refunding and reissuing bonds is not the same as refinancing a home mortgage. The District did not extend the original maturity date of the refunding bonds. The maturity dates of the refunding bonds are the same as the refunded and reissued bonds. Additionally, the District has never missed a debt payment. The annual tax levy includes amounts to make required debt service principal and interest payments for each upcoming year and can only be used for that purpose. All debt activity is tracked, reported and audited in a separate fund, and not commingled with any other district funds.
 
Board members heard last night that the overall debt level is moderate and is being paid off in an accelerated manner. See the bond rating document here.
 
Statutory Operating Debt (SOD) and financial health of the district
The finance department is currently working with an external firm, MMKR, to conduct the District’s annual audit, which is currently in process, for Fiscal Year 2020. The audit is expected to meet or exceed the District’s budgeted $1.1 million surplus in General Fund Unassigned funds for the fiscal year.
 
This means the District is not in Statutory Operating Debt (SOD), which is defined as “a fund balance that is negative 2.5 percent or greater unreserved general fund balance calculated as of June 30 of each year in accordance with the uniform financial accounting and reporting standards for Minnesota school districts.” 
 
Audited data for Fiscal Year 2019 shows the District at positive 1.11 percent fund balance (or $1,474,965) versus a Statutory Operating Debt threshold of negative $3,333,682. This shows the District is more than $4.8 million higher than the SOD threshold at the end of Fiscal Year 2019. The District’s Fiscal Year 2019 Uniform Financial Accounting and Reporting Standards (UFARS) compliance report, which is submitted to the Minnesota Department of Education, can be reviewed here
 
Additionally, the state does not ‘take over’ school districts or charter schools in SOD. Districts and charter schools are required to file a special operating plan to eliminate the deficit, in accordance with MN Statute 123B.83. subdivision 4.

Different funds
The financial activity of the District is accounted for in several funds. Each fund is an independent accounting entity - having its own set of accounts, assets, liabilities, fund balances, revenues and expenditures. The Budget, approved by the School Board, reports on the following funds: 

  • General
  • Capital Expenditure (General Fund)
  • Child Nutrition (Food service)
  • Community Service
  • Building Construction
  • Debt Service
  • Self-Insured Medical and Dental 
  • OPEB Trust 
  • OPEB Debt Service

Food Service and Community Service (and all other funds) are restricted and cannot be used to cover a General Fund deficit. An exception can be made by the Commissioner of Education, but only in the case of an unforeseen event, which is a difficult standard to meet (MN Statute 123B.80). 
 
The Self-Insured Medical Fund (which covers health plan benefits for employees) would also be prohibited from transferring funds to the General Fund to cover a deficit by the plan documents.
 
The District has no plan, and no need, to transfer funds from Food Service, Community Service or the Self-Insured Medical Funds to the General Fund.
 
Earlier this month, two of the top experts in school finance from the Minnesota Department of Education led a virtual discussion for the Robbinsdale Area Schools community about school finance. The discussion addressed changes in special education, cross subsidies and the impact open enrollment has on school finance. If you missed the event, you can view the recorded session here
 

Sincerely,

Greg Hein
Executive Director of Finance
Robbinsdale Area Schools


 

20 de octubre de 2020

Estimada comunidad de las Escuelas del área de Robbinsdale:

A medida que continuamos nuestro trabajo de administrar el dinero de sus impuestos de una manera eficiente, es importante que le proporcionemos actualizaciones periódicas a la comunidad. Esta carta incluye información que se compartió en la reunión de la junta directiva escolar del lunes por la noche en respuesta a las preguntas que se le hicieron al Distrito y a los directivos de la Junta.

Reintegro y reemisión de bonos
La Junta directiva escolar aprobó por unanimidad una resolución para el reintegro y la reemisión de bonos en septiembre, que se estimó que ahorraría a los contribuyentes del distrito $1.5 millones durante los próximos 11 años. Los bonos se volvieron a emitir ayer y nos complace anunciar que en realidad les ahorraremos a los contribuyentes $1.66 millones. Los ahorros se obtienen a través de reducciones en futuros gravámenes fiscales relacionados a la deuda y no pueden ser usados para ningún otro propósito del distrito según los estatutos del estado de Minnesota. 

El reintegro y la reemisión de bonos no es lo mismo que la refinanciación de la hipoteca de una casa. El Distrito no extendió la fecha de vencimiento original de los bonos reintegrados. Las fechas de vencimiento de los bonos reintegrados ​​son las mismas que las de los bonos reintegrados ​​y reemitidos. Además, el Distrito nunca ha dejado de pagar una deuda a tiempo. La recaudación fiscal anual incluye montos para efectuar los pagos de capital e intereses de los servicios de la deuda requeridos para el año siguiente y solo se puede usar para ese propósito. Toda la actividad de la deuda se registra, informa y audita en un fondo separado y no se mezcla con otros fondos del distrito.

Los miembros de la Junta directiva fueron informados anteanoche de que el nivel general de la deuda es moderado y se está pagando de manera acelerada. Por favor, vean el documento de clasificación de bonos aquí.

Deuda operativa estatutaria (SOD, por sus siglas en inglés) y salud financiera del distrito
El departamento de finanzas está trabajando actualmente con una firma externa, MMKR, para realizar la auditoría anual del Distrito, que está actualmente en proceso, para el Año fiscal 2020. Se espera que la auditoría alcance o exceda el superávit presupuestado de $1.1 millones del Distrito en fondos no asignados del Fondo general para el año fiscal.

Esto significa que el Distrito no está en Deuda operativa estatutaria (SOD), que se define como “un saldo de fondos que es negativo 2.5 o más por ciento del saldo de fondos generales sin reservas calculado al 30 de junio de cada año de acuerdo con los Estándares uniformes de contabilidad e informes financieros de los distritos escolares de Minnesota ".

Los datos auditados para el Año fiscal 2019 muestran que el Distrito tiene un saldo de fondos positivo del 1.11 por ciento (o $1.474.965) versus un umbral de deuda operativa legal de $3.333.682 negativo. Esto muestra que el Distrito está más de $4.8 millones por arriba del umbral SOD al final del año fiscal 2019. El informe de cumplimiento de los Estándares uniformes de contabilidad e informes financieros (UFARS, por sus siglas en inglés) del año fiscal 2019, que se presenta al Departamento de educación de Minnesota, puede ser revisado  aquí.

Además, el estado no "se hace cargo" de los distritos escolares o las escuelas autónomas (charter) en SOD. Los distritos y las escuelas autónomas deben presentar un plan operativo especial para eliminar el déficit, de acuerdo con el Estatuto 123B.83 de MN. subdivisión 4.

Fondos diferentes
La actividad financiera del Distrito se contabiliza en varios fondos diferentes. Cada fondo es una entidad contable independiente, que tiene su propio conjunto de cuentas, activos, pasivos, saldos de fondos, ingresos y gastos. En el Presupuesto, aprobado por la Junta directiva escolar, se declara o se informa sobre los siguientes fondos:

  • General
  • Gastos de capital (Fondo general)
  • Nutrición infantil (Servicio de comida)
  • Servicio comunitario
  • Construcción de edificios 
  • Servicio de deuda
  • Seguro médico y dental propio o autoasegurado
  • Fondo de Otros beneficios posteriores al empleo (OPEB, por sus siglas en inglés)
  • Servicio de deuda OPEB   

El Servicio de comida y el Servicio Comunitario (y todos los demás fondos) están restringidos y no pueden usarse para cubrir un déficit del Fondo general. El Comisionado de educación puede hacer una excepción, pero sólo en el caso de un evento imprevisto, que es un estándar difícil de cumplir (Estatuto de MN 123B.80).

El Fondo médico propio (que cubre los beneficios del plan de salud de los empleados) también tendría prohibido transferir fondos al Fondo general para cubrir un déficit de acuerdo a los documentos del plan.

El Distrito no tiene ningún plan ni necesidad de transferir fondos del Servicio de comida, del Servicio comunitario o del Fondo médico propio al Fondo general. 

A principios de este mes, dos de los principales expertos en finanzas escolares del Departamento de educación de Minnesota guiaron una conversación virtual para la comunidad de las Escuelas del área de Robbinsdale sobre las finanzas de las escuelas. La conversación abordó cambios en educación especial, el tema de los subsidios cruzados y el impacto que tiene la Inscripción abierta en las finanzas de las escuelas. Si no han podido presenciar el evento, pueden ver la sesión grabada aquí.
 

 

Atentamente,

Greg Hein
Director ejecutivo de finanzas
Escuelas del área de Robbinsdale


Oktoobar. 20, 2020

Bulshada Qaaliga ah ee Dugsiyada Aagga Robbinsdale,

Inta aan aan sii wadno shaqadeenna si aan u noqonno wakiillo wanaagsan oo cashuurtaada lacagtaada, waxaa muhiim ah in aan xilliyada qaarkood u soo bandhigno xogaha cusub bulshada. Warqadani waxaa ku jira macluumaad lala wadaagay kulankii guddiga dugsiga habeenkii Isniinta iyadoo laga jawaabayo su'aalaha loogu soo diray Degmada iyo Gudiga Agaasimeyaasha.

Soo celinta iyo din-u-bixinta curaarta
Guddiga Dugsiga ayaa si aqlabiyad leh u ansixiyay go'aanka soo-celinta iyo dib-u-bixinta curaarta bishii Sibtembar, kaas oo lagu qiyaasay inuu badbaadinayo cashuur-bixiyeyaasha degmada $ 1.5 milyan 11-ka sano ee soo socda. Curaarta ayaa dib loo soo saaray shalay, waxaana ku faraxsanahay inaan ku dhawaaqno inaan si dhab ah u badbaadin doono canshuur-bixiyeyaasha $ 1.66 milyan. Kaydinta waxaa lagu bixiyaa hoos u dhigida ururinta canshuuraha la xiriira daymaha mustaqbalka - oo loomana adeegsan karo ujeeddo kale oo degmada ah sida  ku cad Sharciga Gobolka Minnesota.

Dib-u-soo celinta iyo dib-u-sii-bixinta curaaraha ayaan la mid ahayn dib-u-maalgelinta amaahaha guryaha. Degmadu ma aysan dheerayn taariikhda qaan-gaadhka asalka ah ee soo celinta curaaraha. Taariikhaha qaanqaarnimada curaarta la soo celinayay iyo kuwa dib loo soo saaray waa isku mid. Intaas waxaa sii dheer, degmadu waligeed kama baaqan bixinta daynta. Canshuurta sannadlaha ah waxaa ka mid ah qaddarka lacagaha asalka adeegga daynta iyo bixinta dulsaarka sannad kasta oo soo socda waxaana loo isticmaali karaa oo keliya ujeeddadaas. Dhammaan howlaha daynta waa lala socdaa, la wargaliyaa oo waxaa lagu hubiyaa sanduuq gooni ah, oo aan lagu darin lacagaha kale ee degmada.

Xubnaha guddiga ayaa xalay maqley in guud ahaan heerka daynta uu yahay mid dhexdhexaad ah isla markaana lagu bixinayo qaab dardargelin leh. Ka eeg dukumiintiga qiimaynta curaarta halkan.

Sharciga Hawlgalinta Daynta (SHD) iyo caafimaadka maaliyadeed ee gobolka
Waaxda Maaliyaddu waxay hadda la shaqaynaysaa shirkad dibedda ah, MMKR, si loo sameeyo xisaab-celinta sanadlaha ah ee Degmada, taas oo hadda socota, sannad-maaliyadeedka 2020. Hantidhowrka ayaa la filayaa inuu la sargo’o ama dhaafo miisaaniyadda Degmada loo qoondeeyay ee $ 1.1 milyan oo dheeri ah ee Sanduuqa Guud Lacagaha aan loo qoondaynin ee sannad maaliyadeedka.

Tani waxay ka dhigan tahay in Degmadu aanay ku jirin Sharciga Hawlgalinta Daynta (SHD), oo lagu qeexay inuu yahay “Isu-dheellitirka maaliyadeed ee taban 2.5 boqolkiiba ama ka badan dheelitirka guud ee maaliyadeed ee aan la keydin oo la xisaabiyo illaa Juun 30 ee sannad kasta iyadoo la raacayo Heerarka Xisaabinta Maaliyadeed iyo Heerarka Warbixinta ee Dugsiyada Degmadda Minnesota.

Xogta la hubiyey ee sannad maaliyadeedka 2019 waxay muujineysaa in Degmadu leedahay dheelitirnaan maaliyadeed oo togan oo ah 1.11% (ama $ 1,474,965) oo ka soo horjeedda xadka Sharciga Hawlgalinta Daynta oo ah $ 3,333,682. Tani waxay muujineysaa in Degmadu ay ka sarreeyso $ 4.8 milyan xadka qiyaasta SHD dhammaadka sannad-maaliyadeedka 2019. Heerarka Warbixinta iyo Xisaabinta Maaliyadeed ee Midaysan (UFARS) ee Sannad maaliyadeedka Degmada 2019, oo loo gudbiyey Waaxda Waxbarashada ee Minnesota, ayaa dib loogu eegi karaa halkan.

Intaa waxaa sii dheer, gobolku 'lama wareegayo' iskuulada degmooyinka ama iskuulada charter-ka ee SHD. Degmooyinka iyo dugsiyada charter-ka ayaa looga baahan yahay inay soo gudbiyaan qorshe howleed gaar ah si looga dhimo khasaaraha, si waafaqsan qaanuunka MN 123B.83. qeyb-hoosaadka 4.

Lacagaha kala duwan: 
Dhaqdhaqaaqa maaliyadeed ee Degmada waxaa loo xisaabiyaa dhowr sanduuq-lacagood. Sanduuq kastaa waa hay'ad xisaabeed madax-bannaan - oo leh xidhmo-xisaab u gaar ah, hantida, deymaha, dheelitirka sanduuqa, dakhliyada iyo kharashaadka. Miisaaniyadda, oo ay ansixiyeen Guddiga Dugsiga, ayaa ka warbixisa lacagaha soo socda:

  • Si guud
  • Kharashka raasumaalka (Sanduuqa Guud)
  • Quudinta ilmaha (Adeegga cuntada)
  • Adeegga Bulshada
  • Dhisidda Dhismaha 
  • Adeegga Daynta
  • Is-Caymiska Caafimaadka iyo Ilkaha
  • OPEB Trust 
  • Adeegga Daynta ee OPEB 

Adeegga cuntada iyo adeegga bulshada (iyo dhammaan lacagaha kale) waa xaddidan yihiin loomana adeegsan karo daboolida hoos u dhaca Sanduuqa Guud. Ka-reebis waxaa samayn kara Komishinarka Waxbarashada, laakiin kaliya markay tahay dhacdo lama filaan ah, taas oo ah halbeeg adag in la buuxiyo (MN Statute 123B.80).

Sanduuqa Caafimaadka ee Is-Caymiska (oo daboolaya qorshaha dheefaha caafimaadka shaqaalaha) ayaa sidoo kale laga mamnuucay inuu lacag u wareejiyo Sanduuqa Guud si loogu daboolo is-dhinka qorshaha dukumiintiyada.

Degmadu ma laha qorshe, umana baahna, inay lacag uga soo wareejiso Adeegga Cuntada, Adeegga Bulshada, ama Is-Caymiska Miisaaniyaada Caafimaadka oo loogu shubo Sanduuqa Guud.

Horaantii bishan, laba ka mid ah khubarada ugu saraysa dhanka maaliyadda dugsiga oo ka socda Waaxda Waxbarashada ee Minnesota ayaa hoggaamiyay dood dhanka khadka tooska ah oo loogu talagalay bulshada Dugsiyada Aagga Robbinsdale oo ku saabsan maaliyadda dugsiga. Doodda waxaa looga hadlay isbeddelada ku yimid waxbarashada gaarka ah, isu-gudubka kaalmooyinka, iyo saamaynta isqorista furan ay ku leedahay maaliyadda dugsiga. Haddii aad seegtay dhacdada, waxaad ku dheehan kartaa fadhigii la duubay halkan.

 

Si daacadnimo ah,

Greg Hein
Agaasimaha Fulinta ee Arimaha Maaliyada
Dugsiyada Aagga Robbinsdale


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Somali: Waxaan u hilownay inaan ku aragno dhammaan bartayaashayada iskuulka oo hadafkayaguna wali waa inuu ardaygu dib ugu soo laabto shakhsiyan waxbarashadiisa. Xogta caafimaadka ee Agoosto iyo Sibtembar waxay muujineysaa hoos u dhac ku yimid jihada COVID-19 ee la soo sheegay. Tan macnaheedu waxa weeye waxaan u diyaar garoobaynaa isbeddel macquul ah oo ku yimaada qaabkeena waxbarasho ee ardayda dugsiyada barbaarinta, hoose, dhexe, iyo sare, laga bilaabo Isniinta, Oktoobar 19.

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Dr. Alejandra Estrada-Burt is the new co-head principal of Robbinsdale Spanish Immersion School, joining current principal Ken Habel in overseeing administration of the district’s largest elementary and magnet school. The new co-head principal model will provide additional building support, assist in student second language acquisition and literacy skills, as well as supporting RSI’s continued aspirations for becoming a national blue-ribbon school.

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Families who prefer to not have their student(s) take the school bus to or from school (if the district is in hybrid or in-person learning) have the choice to opt-out of transportation services for the 2020-2021 school year. Opting out is completely voluntary. 

2020/2021 School Year Update

While we will begin our school year in a Distance Learning PLUS model, we will continue to prepare for hybrid or in-person learning. Due to the fluid nature of the COVID-19 pandemic, the District's plan may shift throughout the year. As we continue to work with our principals and staff, we would like to share the following updates.

Chromebook Distribution Event for 6th graders- new date added!

Your 6th- grade student will receive a brand new Chromebook to use this upcoming school year! This applies only to students entering 6th grade at Plymouth Middle School, Robbinsdale Middle School and Sandburg Middle School or students beginning 5th or 6th grade at FAIR School Crystal. We have two device swap events scheduled, where your student will turn in their old Chromebook and charger, and receive a new device.

Fall 2020 Childcare Registration graphic

Fall childcare registration through Adventure Club begins online Thursday, August 13, 2020 at 6 a.m. Care is available for children of Tier I essential workers and non-Tier I workers during the distance learning model, with four care timeframes available.

2020-2021 School Year Update 8/10/20

Robbinsdale Area Schools will begin the 2020-2021 school year in the Distance Learning PLUS model. The remainder of this letter provides additional details regarding several areas of our Smart Start: Safely Coming Back to School plan.

Robbinsdale Area Schools

The following fall sports will begin as scheduled on August 17, 2020: Cross-Country – Boys/Girls; Soccer – Boys/Girls; Swimming & Diving – Girls; Tennis – Girls. Reductions to seasons and game schedules may occur for these fall sports. Revised game schedules and season dates will be communicated to families in the coming weeks. Football, volleyball, fall dance, cheerleading and marching band will be moved to a modified winter/spring season.

Robbinsdale Area Schools Summer Academy Provides a Variety of Programming with Flexibility

Community Education in Robbinsdale Area Schools is offering Summer Academy this summer with flexible programming in response to COVID-19. Almost 400 students have participated in the weekly program offerings, which began June 6 and continue through August 14, 2020. Program activities are divided into four main categories: Arts & Crafts, Fitness & Sports, Life Skills, and STEM.

Registration for ACTNow Boot Camp is now Open!

This year’s ACTNow! Boot Camp is a two-week self-directed virtual program. This free preparatory program will emphasize ACT course sections, content, skills and practices. Included are two assessment days that will also take place online.

School Board news graphic

The School Board election will take place Tuesday, November 3, 2020. Three of the seven at-large positions on the School Board are up for election (four-year terms). The period for filing affidavits of candidacy is Tuesday, July 28, 2020 - August 11, 2020. Read further for important candidate filing information.

Dr. Stephanie Burrage Appointed Interim Superintendent of Robbinsdale Area Schools

The School Board of Robbinsdale Area Schools unanimously passed a resolution to appoint Stephanie Burrage, Ed.D., as the District’s interim superintendent during the Board’s meeting on Monday, July 20, 2020. Dr. Burrage has been Assistant Superintendent of Robbinsdale Area Schools since August 2017; she will begin her new duties on Tuesday, August 4, 2020. 

School Board news graphic

The Robbinsdale Area School Board unanimously approved a resolution supporting racial and social justice in safe and civil schools at the School Board meeting on Monday, July 20, 2020. The resolution outlines the beliefs held by the school board, including nurturing anti-racist educational learning environments, while condemning hateful speech and systemic racism directed at Black, Indigenous and all people of color.

Elementary Summer Enrichment graphic

Your elementary-aged student is invited to Robbinsdale Area Schools Summer Enrichment! Three weeks of learning activities for K-5 grade students from July 13 - 31!

Middle School Summer Enrichment graphic

Reduce summer boredom and become a super student for next year! Middle School Summer Enrichment is available to 6-8th grade students from July 13-31, 2020. No registration is required.

Robbinsdale Area Schools

Dr. Carlton D. Jenkins, Superintendent of Robbinsdale Area Schools, has been named Superintendent of the Madison Metropolitan School District (MMSD) in Madison, Wisconsin. Jenkins’ last day in the district will be August 3; he has served as Superintendent of Robbinsdale Area Schools for the past five years.

School Board Meeting graphic with Robbinsdale logo

The School Board of Robbinsdale Area Schools has called a Special Work Session for Monday, July 13, 2020 at 6 p.m. to discuss the transition plans and activities for the superintendent position. Pursuant to Minn. Statute 13D.021, the meeting will be held by teleconference.

School Board Meeting graphic with Robbinsdale logo

The School Board of Robbinsdale Area Schools has called a Special Work Session for Wednesday, July 8, 2020 at 5 p.m. to discuss the parameters of the superintendent contract. Pursuant to Minn. Statute 13D.021, the meeting will be held by teleconference.

School Board Information Session

Robbinsdale Area Schools will host a virtual information session for community members interested in running for the school board on Tuesday, July 21 at 6:30 PM.

School Board News graphic

The report’s conclusion was there were no financial improprieties or violations of law on the part of any School Board member, the Superintendent or employee of the District. Additionally, there were no conflicts of interest. The end result of the report is that the Office of the State Auditor made some technical recommendations regarding processes the Board will address, many of which are already being implemented.

Superintedent's E-Update graphic

Today, I am writing to you with a heavy heart. In my thirty years as an educator, recent local events have been among the most challenging situations I have experienced.

Green Ribbon Schools logo

Robbinsdale Area Schools is proud to announce the School of Engineering and Arts (SEA) is the only Minnesota school to be named a 2020 U.S. Department of Education Green Ribbon School award honoree, according to the U.S. Department of Education. Schools who earn this recognition demonstrate significant achievement in the three Pillars of the Green Ribbon Schools Award: reducing environmental impact, improving health and wellness, and providing effective environmental education.