Budget Observations	
year	1998-1999	1999-2000	2000-2001	2001-2002	2002-2003	2003-2004
(proposed)	change 
high/low to current	
fall 
enrollment	571	542	506	470	485	470	-101 (-17.68%)	
total expenditures	$3,429,417	$3,575,485	$3,901,518	$3,944,668	$3,608,390	$3,506,502	-$438,166 (-%11)	
total 
receipts		$3,865,224	$3,838,280	$3,858,289	$3,721,038	$3,550,434	-$307,855 (-%8.0)	
% revenue from local	47.33	50.04	47.12	49.81	50.44	52.90	+5.57% (1998-2004)	
% revenue from state	45.59	43.11	44.53	42.64	40.37	38.79	-6.80% (1998-2004) 	
% revenue 
from federal	7.08	6.85	8.35	7.55	9.19	8.31	+1.23 (1998-2004)	

sources :http://www.dese.state.mo.us/schooldata/four/029004/finanone.html

and Greenfield R-IV proposed budget 2003-2004

Enrollment projections:  

Enrollment History	Projected Enrollment	
1998-
999	1999-
2000	2000-
2001	2001-
2002	2002-
2003	2003-
2004	2004-
2005	2005-
2006	2006-
2007	2007-
2008	
571	542	506	470	485	470	456             	459     	446   	426	

from: http://www.dese.state.mo.us/schooldata/profile/p5029004.txt 

observations:
	
o	Greenfield R-IV is a small, rural district in Southwest Missouri.  There is little industry in the area and the population is declining.  The only major industry in the area other than farming is a seed packing facility.  There are several small businesses in the area, but not enough to maintain a steady workforce.  Many residents commute to the Springfield or Joplin areas, and it is likely that some of those residents will relocate closer to their employment base in the future.  Other residents may relocate to find employment.  

o	School enrollment is down almost 18% over the past 6 years.

o	The projected enrollment continues the downward trend over the next 3 years.

o	Revenue receipts are down 8.0% from 2 years ago.

o	Expenditures are down 11% from 2 years ago.   

o	The percentage of the sources that make up the budget have changed considerably – state resources make 6.8% less of the total revenue than they did 6 years ago.

o	The school has been able to increase eligible student count for the past 2 years because of a high summer school pupil count 2 years ago.  A recent law change will allow counting only the most recent summer school beginning with the next school year.  This will likely mean that state revenue will continue to decline.  

o	Current estimates are that district revenue receipts for 2004-2005 will be $100,000 to $200,000 less than this year

o	The current salary schedule has been frozen for 4 years.

Anticipated Budget Changes for the upcoming school year (budget to be presented in June):

o	There will likely be one less teacher at the elementary school. The current expected enrollment for 1st grade is in the low 20s, so there will be one teacher at that grade level unless enrollment rises for that grade.  

o	Teachers may submit request for supplies purchases, but only essential item will be approved.

o	Health insurance costs have risen, and a new plan may take effect for the next school year (beginning in July?)

o	Extra busses have been sold.

o	School budgets will be set in July.  Since it is an election year, legislators may pass generous appropriations for the 2004-2005 school year.  The concern is that the appropriations will not continue throughout the year as planned, and  schools will not receive the entirety of funds from the state to meet the budget that was planned.  

Possible changes in the future:

o	Currently there is a librarian in each building, elementary and high school.  There was discussion of combining these to share a librarian between the two.  This will not take place this year, but may at some point in the future.  

o	Elementary grade may have combined  grade level classes at some point in the near future – a combined 1st and 2nd, 3rd and 4th, or 5th and 6th.  There would likely still be one full class of each grade and combined classes for some grades.  

Additional Resources:

Missouri Financial Accounting Manual: http://dese.mo.gov/divadm/finance/acct_manual/index.html

New Administrator's Notebook: http://dese.mo.gov/divadm/finance/newadmin/indexna.html

DESE School Finance: http://dese.mo.gov/divadm/finance/index.html