District Adopted Budget
State law requires the Board of Education to adopt and appropriate a budget for all District funds each year. The Budget serves three primary purposes:
- It is a planning document for the Board of Education, the Superintendent, and District staff for financing educational programs.
- It enables the Board of Education to determine the dollars necessary for funding various programs and to make appropriations consistent with state laws and District policies.
- It is an instrument of control in spending practices. It indicates the current year’s relative position of expenditures to estimated available dollars, and identifies the expenditures for preceding years.
The St. Vrain Valley School District’s annual General Fund operating budget is used to teach students, to purchase textbooks and other classroom supplies, for student transportation, and to maintain school buildings and grounds. It funds special education programs, school-based focus programs, charter schools and programs for students for whom English is a second language. It is used to pay salaries for teachers and other staff, provide health and retirement benefits, and support additional ongoing professional training.
In addition to the FY24 General Fund expenditure budget of $475.8 million, the District manages 11 other funds. Separate from the General Fund, expenditure budgets for all other funds total approximately $221.5 million. A summary and description of these funds are listed below.
The Risk Management and Capital Reserve Funds contain a per-student allocation transferred from total state funding to purchase land, construct or improve facilities, and to provide liability insurance coverage.
The Colorado Preschool Program Fund is used to track state-funded CPP program funds for qualifying preschool students.
The Nutrition Services Fund provides resources for student meals. St. Vrain Valley schools serves tens of thousands of lunches each day in addition to providing a breakfast program, summer lunch program, and snack program. This fund receives income from cash sales and from the Federal School Lunch and Breakfast Program.
The Grants Fund is funded primarily from federal sources that have been awarded to the District for specific programs such as Title I (additional support for students in poverty), hearing impaired, special education, English as a Second Language, and other special projects and grants.
The Student Activity Fund contains funds from student fundraisers, donations and gate receipts that support school-sponsored interscholastic and intrascholastic athletic, performing arts and other student-related events.
The Community Education Fund provides such activities as Community Schools programming, enrichment activities, and other community activities. This fund is self-supporting as a result of participant fees and grants from local partners.
The Fair Contributions Fund is used to track funds collected for acquisition, development or expansion of public school sites based on the impacts created by residential subdivisions.
The Bond Redemption Fund is made up of dedicated local property tax revenues, held in trust by UMB Bank, that are used to pay the principal and interest commitments resulting from voter-approved capital school bond sales.
The Building Fund is used to budget and account for the proceeds of bond sales and expenditures for capital outlay for land, buildings, improvements of grounds, construction of buildings, additions or remodeling of buildings, or the initial purchase and replacement of certain equipment
The Self Insurance Fund is used to account for the District’s self-funded medical and dental insurance plans.
Budget Report Archive
A listing of adopted budgets and subsequent amended budgets are made available to the public.