Capital Project Plan
All school districts have a Capital Projects Fund for the intended purpose of maintaining buildings and purchasing equipment.  Provided below is the history of the Capital Projects Fund::
• The 1987 Indiana General Assembly passed House Enrolled Act 1683 which established a Capital Projects Fund that replaced the Cumulative Building Fund
• The uses of the Capital Projects Fund are basically similar to the Cumulative Building Fund; however the Capital Projects Fund broadens some purposes for which it may be used, thereby giving more flexibility for building repairs. Expenditures for facilities which are used for or are primarily for interscholastic or extracurricular activities are limited within the plan. Motor vehicles are also excluded.
• A three-year plan must be developed on an annual basis. Year one establishes an annual budget and tax rate for the fund when it is advertised, adopted and finally approved bye the Division of Local Government and Finance.  The tax rate levied for the Capital Projects Fund is limited by the State and is established annually when the budget is advertised and approved. In addition, revenue for the Capital Projects Fund is derived from auto excise
taxes, bank property taxes, and other miscellaneous sources.
• Expenditures from Capital Projects Fund may be used for: 
1. Land Acquisition and Development Emergency Allocation
2. Professional Services Maintenance of Equipment
3. Educational Specifications Development School Sports Facilities
4. Building Acquisition, Construction and Improvement Other Staff Services
5. Rental of Buildings and Equipment Transfer to a Repair and Replacement Fund
6. Purchase of Mobile or Fixed Equipment Property or Casualty Insurance
7. Utility Services
• The three-year plan is developed to schedule plans for construction, repair, remodeling, repair existing equipment and purchase new equipment.  This fund also allows funding for future projects which have been identified within the Capital Projects Plan. An annual hearing must be held for discussion and public input on the proposed projects.  
Appropriations within this fund may be used for the purchase, lease or repair of equipment, computer equipment, software, and many of the technologies are to be purchased from this fund. The maximum levy rate for East Allen in CY2014 based on the formula is $0.3118
[$0.2302-Rate Cap + $0.0816-Utility & Insurance]. Utility & Insurance expenditures paid out of CPF can not exceed 3.5% of the school corporation’s 2005 calendar year (Tuition Support - General Fund) distribution.
– School Corporations allowed to pay Utility Services and/or Property
Casualty Insurance from CPF. (CY 2004 at $523,000 (1%); CY 2005 at $1,060,000 (2%); CY 2006 at $1,498,310 (2.75%); and for CY 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015, and 2016 at $1,905,171 (3.5%)).
• The resources of the Capital Projects Fund comes from Local Sources (Property Taxes; Excise Taxes; and Bank Taxes) and the there is a maximum levy rate for the fund.

Responses to questions from the Community Meetings are provided below:

There needs to be a roof/cover at the second entrance of Heritage Jr./Sr. High Especially for sports and other schools.  It will show there’s an entrance there.  Outdoor play space for the elementary is needed (from a student view) and a winter play space.
The preliminary plan for the district is to construct a canopy to address this concern at the student entrance for car riders.   Heritage Elementary has both a hard surface and soft surface playground for student use.  

Many of the items and issues are in need of updates and maintenance that should already be provided by EACS.
The funding within Capital Projects is not sufficient to handle all of the needed updates at the school facilities.

Why are we trying to play catch up on our facilities?  Everyone else is ahead.
The funding within Capital Projects is not sufficient to handle all of the needed updates at the school facilities and that is the specific reason that EACS is utilizing General Obligation Bonds and a possible referendum to address these needs. 

Is there a plan to budget for renovate?
The final plan “Referendum” will include the budget to renovate specific buildings.

The carpet at Paul Harding Junior High / East Allen University is a very blatant example and an obvious need.  The outside items/facilities are dismal.
The carpet in the cafeteria a scheduled to be replaced with tile during the upcoming Christmas Break and the outdoor restrooms are in the process of being updated at the completion of the fall football season.

At Southwick Elementary the fluidity of cafeteria and the misdirection of serving line.
The direction of the cafeteria serving line was changed at Southwick Elementary School during fall break. 

A community member said there was no door in the restroom during a ball game (in changing room).
EACS utilizes a work order system to request and track repairs done throughout the district.   This type of repair can be handled by our Maintenance Department when identified.

Ceiling tiles are missing in the gym at Paul Harding Jr./Sr. High / East Allen University.
The custodian staff at each school borrows the district’s lift to safety replace or reset ceiling tiles that have been hit during PE or extra-curricular events 

EAU had students paint walls, they were not professionally done.
EACS has used various groups (e.g. students, staff, volunteers) in order to paint more walls that the district could do with painting staff and contractors.

Carpets should be part of normal upkeep, not capital or other referendum.
East is attempting to utilize all funding options (e.g. Capital Projects, General Obligation Bonds, and Referendum or Petition/Remonstrance) to maintain and update buildings 

Concerned that the capital improvements fund that only $1.5 million of the $8 million is actually used on capital projects.  Seems the $6.5 should be spent on capital projects and a lot led of “soft” expenses.
East Allen County Schools utilizes the Capital Projects Fund as authorized by the State of Indiana.  <Click> to review how EACS has utilized the Capital Projects Fund.

If the $8 million represents the capital improvement fund, what other funds exist and what are the breakdown/allocations of those funds? Can any of these funds be redistributed or allocated to capital improvement fund to fund some of the identified building improvements?
There are three reports that help explain the various funds and East Allen County Schools has and how the funds may be used according to state and federal laws.  <Click Here> to review the report that explains the various funds and how EACS may use them.  <Click Here> to better understand how the Capital Projects Fund has been used in the past.  <Click Here> to see what the projects that EACS has done since 2007.
  
How much more money would be needed to address the major ongoing maintenance items in the normal course of business as opposed to a lump sum referendum?  Why can’t EACS maintain schools as time goes on?
The vast majority of the projects that will be included in the Referendum are too large to be handled alone by the Capital Projects Fund.  If the funding level for Capital Projects could be restored to the pre-2010 levels (more and a $1 Million a year), the routine maintenance and repairs could be handled by Capital Projects.  But, building renovations, additions, new construction and a replacement of a HVAC System are just too large for the Capital Projects Fund to pay for. 

Woodlan Elementary gym constructed with no access to volleyball equipment.  New gym built with no in ground standards, how was this missed and it needs to be fixed to serve not only the school but community.
A work order should be submitted to the Facility Department for this update.  In-ground volleyball standards have been added at other EACS schools.

How much capital monies were used on iPads?
EACS paid for the iPads through a Capital Lease that was paid back during a three year time period, at approximately $1.2 Million per year for a total of $3.6 Million.