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District Financial Information

student smiling working at a computer with a logo with the text %22Pathway so Progress, Tools for Success, Access for All%22 and the text %22Capital Projects Levy for Technology Vote Tuesday, November 5, 2024%22

Capital Projects Levy Approved By Voters

The Capital Projects Levy on the Nov 5 ballot, asking for $700,000 per year for technology related expenses was approved by voters on November 5, 2024! Click here to learn more and hear from Superintendent, Dr. Carly Baker.

FISCAL STEWARDSHIP

Brooklyn Center Community Schools is focused on prudent financial management while addressing the evolving needs of its students and community.

Budget Balancing and Fund Management

The district has consistently worked to balance its annual budget while also building and maintaining a fund balance between 7% and 15% of annual expenditures. This strategic approach ensures financial stability and provides a cushion for unforeseen expenses

Recovery from Statutory Debt

The district successfully emerged from statutory operating debt in 2014 after over a decade of financial challenges. Since then, Brooklyn Center has maintained a positive fund balance, indicating careful financial oversight and prudent financial management

Response to Changing Financial Conditions

Despite the loss of federal pandemic-related ESSER funds, which had supported various district operations, Brooklyn Center has taken proactive steps to adjust its budget, making $4.5 million in reductions while preserving critical services. This demonstrates a pragmatic response to shifting financial landscapes

Transparency and Community Engagement

The district prioritizes transparency in its budgeting process and actively engages the community by providing financial forecasts and soliciting input from staff and families. This reflects a collaborative approach to financial decision-making

Advocacy for Fair Funding

BCCS continues to advocate for more equitable state funding, highlighting the challenges posed by a lower commercial property tax base and a high poverty rate in the community. This advocacy underscores the district’s dedication to securing sustainable funding sources

Commitment to fiscal responsibility 

The following findings were noted in the district’s most recent financial audit (2022-2023 school year) from MMKR (Malloy, Montague, Karnowski, Radosevich & Co., P.A.): 

  • Budget Balancing: The district has continued its efforts to maintain a balanced budget, which has been a focus since emerging from statutory operating debt in 2014. In recent years, the district has worked to build and sustain a positive fund balance, ensuring financial stability despite challenging economic conditions and reduced federal funding post-pandemic.

  • ESSER Funding: Much of the district's financial operations in recent years were supported by federal COVID-19 relief funds (ESSER and ARP). With the expiration of these funds in 2022, the district faced significant budget cuts, including a $4.5 million reduction at the end of the 2022-2023 school year. These cuts affected staffing and other support services.

  • Revenue and Expenditures: For the 2023-2024 fiscal year, the district projected $34.6 million in general fund expenditures, with revenue just shy of that at $34.5 million. The small deficit was expected to slightly reduce the district’s fund balance.

two students sitting at a table and working on laptops together
three students on the ground working with robots

School District Budgeting

The BCCS budget includes five distinct funds that can only be used for purposes as designated by the state. 

General Fund

Purpose: This is the largest and most comprehensive fund. It covers the day-to-day operating expenses of the district, including teacher and staff salaries, utilities, classroom supplies, transportation, and other operational costs. Essentially, it funds everything that is needed to run the district’s schools on a daily basis, except for what’s covered by other specific funds.

Key Areas: Instruction, administration, and maintenance.

Food Service Fund

Purpose: This fund is dedicated solely to providing meal services within the district. It covers the costs of school lunches and breakfasts, including food purchases, preparation, and labor.

Key Areas: Food procurement, staffing for meal preparation, and equipment for school cafeterias.

Community Service Fund

Purpose: This fund supports programs and activities that engage the community, including services beyond the standard K-12 education curriculum. This may include early childhood programs, adult education, recreational activities, and community education classes.

Key Areas: Early childhood education, adult enrichment, adult basic education, youth programs, school-age care, and community outreach.

Debt Service Fund

Purpose: This fund is used to repay the principal and interest on bonds issued for major capital projects, such as new school buildings or renovations. It ensures that the district can meet its obligations for previously issued bonds, which often fund large construction projects.

Key Areas: Bond repayment (principal and interest).

Internal Service Fund

Purpose: This fund is used to account for services provided by one department of the district to another, on a cost-reimbursement basis. For instance, it may be used for self-insurance programs where the district collects premiums and pays out claims.

Key Areas: Health insurance, workers’ compensation, or other self-insurance programs.

 

BCCS is offering FREE shuttles from our school buildings to The Heritage Center polling place on Election Day, Tuesday, November 5, 2024! This opportunity is offered to ensure district residents have transportation to their polling place.

Shuttle Times: A BCCS bus will run every 30 minutes starting at 8:45 a.m. through 7:45 p.m. The shuttle will be closed from 3:00-3:45 p.m. Look for the purple and orange shuttle sign on the sidewalk!

Pick Up & Drop Off Sites

  • Brooklyn Center Middle & High School
    • 6500 Humboldt Ave. North (Door #26 - Auditorium Entrance)
  • Brooklyn Center Elementary School
    • 1500 59th Avenue North (West Parking Lot Near Loading Dock)
  • Early College Academy
    • 5910 Shingle Creek Parkway (Door #2)
  • The Heritage Center
    • 6155 Earle Brown Drive

Evening Meal: Families and residents are invited to join  us for a FREE evening meal  on election night!

  • Tuesday, November 5
  • 4:30-6:00 p.m. (While Supplies Last)
  • Brooklyn Center Middle & High School 6500 Humboldt Ave. North