Caddo Parish School Board

Transcription

1 Consolidated Annual Budget Fiscal Year Proposed June 5, 2012

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3 Table of Contents Budget Summary General Fund... 3 Special Revenue Funds Capital Projects Funds. 59 Debt Service Fund... 67

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5 SUMMARY - EXPENDITURES IN ALL FUNDS Actual Budget Budget Funds General Fund $376,050,949 $391,352,194 $378,718,978 Special Revenue Funds 76,379,098 84,305,635 78,341,142 Capital Projects Funds 27,988,675 29,014,991 29,129,099 Debt Service Fund 9,841,092 9,896,454 9,841,634 Total Expenditures $490,259,814 $514,569,274 $496,030,853 1

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7 General Fund

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9 CADDO PARISH SCHOOL BOARD CONSOLIDATED BUDGET GENERAL FUND Description of Revenue Categories I. Local Sources Property tax revenues for are budgeted slightly higher than fiscal year Year 2012 is a re-assessment year. We have traditionally seen larger increases in re-assessment years. The following table lists the various tax millage rates Mills Constitutional Tax 7.96 Operation and Maintenance Tax Operation, Maintenance, and Support Tax Technology Tax 1.27 Salary and Benefits Tax Total The school board s sales tax rate is 1.5%. Based on the current trend, a growth rate of 1% over last year s projected revenue is budgeted for Other local revenue sources are interest on investments, lease and royalty of school lands, building rental, Medicaid, summer school tuition, driver education fees, sale of surplus, and refunds from the Child Nutrition Fund for security and utilities. II. State Sources The system s largest source of income is the state Minimum Foundation Program. MFP revenue is projected to decline for If the student membership changes with the October 1 count, there could be minimal adjustments. Other major sources of state revenue are the Professional Improvement Program (PIP) and revenue sharing. III. IV. Federal Sources Less than 1% of general fund revenue comes from federal sources. Income received is from indirect costs in federal grants, ROTC salary contributions, and funds received in lieu of taxes on tax-exempt property operated by the Shreveport Housing Authority. Other Sources of Funds Transfer in from the Technology Enhancement Fund and Insurance Reserve Fund are budgeted for the purpose of operations. 3

10 CADDO PARISH SCHOOL BOARD CONSOLIDATED BUDGET GENERAL FUND Description of Expenditure Categories I. Instructional Services - Activities dealing directly with the interaction between teachers and students. Included are the salaries and benefits of teachers, librarians, coordinators, counselors and teacher aides. Also included are materials, supplies, and equipment needed in the instructional process. A. Regular Programs - Activities that provide students in grades K-12 with learning experiences to prepare them for activities as productive citizens, family members, and non-vocational workers. These programs contrast with those designed to improve or overcome physical, mental, social, and/or emotional handicaps. B. Special Education Programs - Activities primarily for students having special needs. These programs include services for the gifted and talented, and mentally or physically handicapped students. C. Vocational Programs - Activities that provide students with the opportunity to develop the knowledge, skills, and attitudes needed for employment in an occupational area. D. Other Instructional Programs - Activities that provide students in grades K-12 with learning experiences not included in Regular, Special Education, or Vocational Programs. E. Pupil Support Services - Support services provide administrative, technical, and logistical support to facilitate and enhance instruction. Pupil support activities are designed to assess and improve the well-being of students and to supplement the teaching process. Included are attendance services, guidance services, appraisal services, nursing services, and counseling services. F. Instructional Staff Services - Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. Included are supervision of instruction, curriculum development, and inservice training. II. General Administration - Activities concerned with establishing and administering policy for operating the system. Includes Board responsibilities for educational activities, legal and audit services, election services, tax collection services, and offices of the superintendent and assistant superintendents. III. School Administration - Activities concerned with the overall administrative responsibility for a school. Includes offices of the principal and assistant principal, school clerical, and related school administrative services. 4

11 CADDO PARISH SCHOOL BOARD CONSOLIDATED BUDGET GENERAL FUND Description of Expenditure Categories IV. Business Services - Activities concerned with paying, transporting, exchanging, and maintaining goods and services for the system. Included are the fiscal and internal services necessary for operating the system. They are budgeting, payroll, accounting, auditing, purchasing, warehousing, printing, and insurance. V. Operations and Maintenance of Plant Services - Activities concerned with keeping the physical plant open, comfortable, and safe for use, and with keeping the grounds, buildings, and equipment in effective working condition and state of repair. These activities include maintaining safety in buildings, on the grounds, and in the vicinity of schools. Expenses are for operating buildings, care, and upkeep of grounds, care, and upkeep of equipment, vehicle operation and maintenance, and school security. VI. VII. VIII. Student Transportation Services - Activities concerned with conveying students to and from school and trips to school activities. Also includes activities pertaining to directing and managing student transportation services. Includes transportation of both regular education students and special education students. Central Services - Activities, other than general administration, that support each of the other instructional and supporting services programs. These activities include communications/public relations services, personnel services, and information technology services. Other Use of Funds This category represents debt service on the $6 million loan for buses in

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13 CADDO PARISH SCHOOL BOARD GENERAL FUND BUDGET BUDGET SUMMARY ACTUAL BUDGET ESTIMATE BUDGET REVENUES I. LOCAL SOURCES $168,969,830 $168,527,500 $168,557,500 $170,976, % II. STATE SOURCES 194,942, ,946, ,347, ,799, % III. FEDERAL SOURCES 4,035,125 4,090,200 4,041,000 4,042, % IV. OTHER SOURCES OF FUNDS 1,826,237 2,000,000 2,000, % TOTAL REVENUES 369,773, ,564, ,945, ,818, % EXPENDITURES I. INSTRUCTIONAL SERVICES 265,914, ,789, ,616, ,059, % II. GENERAL ADMINISTRATION 5,056,579 5,475,450 5,405,600 5,290, % III. SCHOOL ADMINISTRATION 25,852,701 24,854,400 24,364,000 23,343, % IV. BUSINESS SERVICES 4,386,081 4,340,700 4,283,100 4,402, % V. OPERATION & MAINT. OF PLANT 44,098,054 42,613,500 42,200,700 42,628, % VI. TRANSPORTATION 22,000,388 21,963,200 21,655,400 21,718, % VII. CENTRAL SERVICES 5,792,361 5,506,000 5,226,400 5,471, % VIII. OTHER USES OF FUNDS 2,949, ,572 1,482, , % TOTAL EXPENDITURES 376,050, ,352, ,233, ,718, % EXCESS (DEFICIENCY) OF REVENUE OVER EXP. (6,277,646) (14,787,887) (4,287,887) (3,900,397) BALANCE BEGINNING OF YEAR 34,326,482 28,048,836 28,048,836 23,760,949 ENDING BALANCE $28,048,836 $13,260,949 $23,760,949 $19,860,552 7

14 Consolidated Annual Budget General Fund Revenue Property Tax $90.0M 23.9% MFP $197.4M 52.7% Sales Tax $77.0M 20.6% Other Local $3.9M 1.1% Other State $2.4M 0.6% Federal $4.0M 1.1% 8

15 Consolidated Annual Budget General Fund Expenditures General Administration $5.3M 1.4% Other Uses of Funds $.8M 0.2% Op. & Maint. of Plant $42.6M 11.3% School Admin. $23.3M 6.2% Business Services $4.4M 1.2% Transportation $21.7M 5.7% Instructional Services $275.1M 72.6% Central Services $5.5M 1.4% 9

16 CADDO PARISH SCHOOL BOARD GENERAL FUND BUDGET REVENUES ACTUAL BUDGET Estimate BUDGET I. LOCAL SOURCES: (1) Constitutional Tax $11,651,702 $11,903,700 $11,903,700 $12,189, % (2) Operation and Maintenance Tax 25,381,974 25,930,900 25,930,900 26,554, % (3) Operation, Maint. & Support Tax 16,701,748 17,063,000 17,063,000 17,473, % (4) Salary & Benefits Tax 29,934,334 30,581,700 30,581,700 31,316, % (5) Technology Tax 1,859,003 1,899,200 1,899,200 1,944, % (6) Up to 1% Collections on Other Taxes 525, , , , % (7) Sales Tax (1.5%) 78,271,951 76,000,000 75,500,000 77,000, % (8) Summer School Tuition 76, ,000 70,000 75, % (9) Driver Education Fees 206, , , , % (10) Interest on Investments 148, , , , % (11) Lease and Royalty 734, , , , % (12) Rental of Buildings & Land 23,628 40,000 27,000 40, % (13) Medicaid 1,952,027 1,200,000 1,700,000 1,500, % (14) Medicare R.D.S. 0 1,000,000 1,000, % (15) Sale of Surplus & Fixed Assets 33,485 40,000 25,000 40, % (16) Utilities Refund - C.N.P. 214, , , , % (17) Security Refund - C.N.P. 350, , , , % (18) Revenue From Other LEAs 903, , , , % TOTAL LOCAL SOURCES $168,969,830 $168,527,500 $168,557,500 $170,976, % 45.70% 44.75% 44.84% 45.62% II. STATE SOURCES: (19) Minimum Foundation Program (MFP) $192,335,549 $199,392,607 $198,790,938 $197,403, % (20) 16th Section Land Fund 0 10,700 10,761 10, % (21) Professional Improvement Program (PIP) 503, , , , % (22) Nonpublic School Materials 110, , , , % (23) Revenue Sharing 1,992,508 1,980,000 1,985,000 1,990, % (24) State Supplements % TOTAL STATE SOURCES $194,942,111 $201,946,607 $201,347,399 $199,799, % 52.72% 53.63% 53.56% 53.31% III. FEDERAL SOURCES: (25) State Fiscal Stabalization Fund $0 $0 $0 $0 0.00% (26) R.O.T.C. Salaries 1,297,979 1,300,000 1,300,000 1,300, % (27) Lieu of Taxes 41,137 40,200 41,000 42, % (28) Indirect Costs 2,696,009 2,750,000 2,700,000 2,700, % TOTAL FEDERAL SOURCES $4,035,125 $4,090,200 $4,041,000 $4,042, % 1.09% 1.09% 1.07% 1.08% IV. OTHER SOURCES OF FUNDS: (29) Transfers In $1,100,000 $2,000,000 $2,000,000 $ % Other - Net 726, % TOTAL OTHER SOURCES OF FUNDS $1,826,237 $2,000,000 $2,000,000 $ % 0.49% 0.53% 0.53% 0.00% TOTAL REVENUES & SOURCES OF FUNDS $369,773,303 $376,564,307 $375,945,899 $374,818, % % % % % % CHG FROM PRIOR YR 10

17 CADDO PARISH SCHOOL BOARD GENERAL FUND BUDGET EXPENDITURES % CHG FROM ACTUAL BUDGET Estimate BUDGET PRIOR YR I. INSTRUCTIONAL SERVICES: A. Regular Education (1) Teachers' Salaries $99,431,842 $103,735,100 $103,735,100 $101,634, % (2) Teacher Aides' Salaries 1,936,702 2,195,000 1,880,000 2,010, % (3) Teacher Travel 50,792 53,600 50,000 51, % (4) Supplies & Equipment 4,740,278 5,038,500 4,800,000 4,308, % (5) Employee Benefits 44,925,562 51,294,250 49,828,000 52,484, % Total Regular Education $151,085,176 $162,316,450 $160,293,100 $160,488, % B. Special Education (6) Teachers' Salaries $33,308,877 $35,863,900 $32,200,000 $33,408, % (7) Teacher Aides' Salaries 8,948,780 9,385,000 8,650,000 9,070, % (8) Teacher Travel 112, , , , % (9) Supplies & Equipment 149, , , , % (10) Employee Benefits 18,556,916 18,574,000 17,807,500 18,185, % Total Special Education $61,076,230 $64,160,400 $58,932,500 $60,991, % C. Vocational Education (11) Teachers' Salaries $1,811,416 $2,005,000 $1,850,000 $2,243, % (12) Teacher Aides' Salaries 20,084 37,000 17,200 37, % (13) Teacher Travel 1,849 15,000 2,500 7, % (14) Supplies & Equipment 263, , , , % (15) Employee Benefits 773, , ,300 1,093, % Total Vocational Education $2,870,089 $3,240,400 $3,071,000 $3,671, % D. Other Instructional Programs (16) Teachers' Salaries - Coaches, JROTC $7,989,784 $8,650,000 $8,100,000 $8,620, % (17) Teacher Travel 37,904 34,500 34,500 34, % (18) Supplies & Equipment 903, , , , % (19) Art Program 79, , , , % (20) Music Program 277, , , , % (21) Driver Education 197, , , , % (22) Remediation Program 3,715,506 5,532,300 4,500, , % (23) Summer School 330, , , , % (24) In-School Suspension 636, , , , % (25) Athletics 81,879 87,700 85,000 87, % (26) Agriculture Extension Service 30,612 30,612 30,612 30, % (27) Student Travel 10,309 15,000 12,000 15, % (28) Adult Education Program 16,141 20,000 18,000 20, % (29) Employee Benefits 3,413,532 4,184,100 3,838,687 3,599, % Total Other Instructional Programs $17,720,199 $21,708,282 $19,164,799 $15,483, % E. Pupil Support (30) Salaries $1,313,617 $1,450,000 $1,370,000 $1,455, % (31) Supplies and Equipment 343, , , , % (32) Travel 21,031 23,000 23,000 21, % (33) Pupil Appraisal Salaries 2,892,056 2,610,000 2,663,000 2,585, % (34) Pupil Appraisal Operating 90,832 87,500 87,500 87, % (35) School Nursing Salaries 797, , , , % (36) School Nursing Operating 24,867 27,440 27,440 27, % (37) School Counselor Salaries 6,585,236 6,350,000 6,210,000 5,965, % (38) Employee Benefits 4,500,790 7,354,000 7,168,300 7,496, % Total Pupil Support $16,569,500 $18,950,240 $18,597,540 $18,693, % 11

18 CADDO PARISH SCHOOL BOARD GENERAL FUND BUDGET EXPENDITURES % CHG FROM ACTUAL BUDGET Estimate BUDGET PRIOR YR I. INSTRUCTIONAL SERVICES (continued): F. Instructional Staff Services (39) Salaries $4,118,295 $3,113,800 $3,347,000 $3,108, % (40) Supplies and Equipment 191, , , , % (41) Travel 53,819 45,000 45,000 40, % (42) Inservice Training 1,106, , , , % (43) School Librarians' Salaries 4,355,938 4,390,000 4,200,000 4,400, % (44) Library Clerks' Salaries 702, , , , % (45) Library Materials 293, , , , % (46) Library Technology 1,739,157 1,760,000 1,750,000 1,830, % (47) Employee Benefits 4,032,465 4,072,900 4,360,500 4,626, % Total Instructional Staff Services $16,593,628 $15,413,600 $15,557,500 $15,730, % TOTAL INSTRUCTIONAL SERVICES $265,914,822 $285,789,372 $275,616,439 $275,059, % 70.71% 73.03% 72.49% 72.63% II. GENERAL ADMINISTRATION: (48) Board Member Salaries $117,500 $117,600 $117,600 $117, % (49) Staff Salaries 901, , , , % (50) School Board Assn. Dues 25,084 25,100 25,800 26, % (51) Legal Counsel 760, , , , % (52) Audits & Fees 76, , , , % (53) Elections 5,263 25,000 5, , % (54) Sales Tax Office 216, , , , % (55) Tax Collection Fees 1,828,373 1,890,300 1,890,300 1,899, % (56) Liability Insurance 228, , , , % (57) Self-insured Claims 242, , , , % (58) Office Expense 241, , , , % (59) Superintendent Search % (60) Travel 71,184 48,000 48,000 40, % (61) Employee Benefits 342, , , , % TOTAL GENERAL ADMINISTRATION $5,056,579 $5,475,450 $5,405,600 $5,290, % 1.34% 1.40% 1.42% 1.40% III. SCHOOL ADMINISTRATION: (62) Principals' & Assistant Principals' Salaries $11,424,370 $11,093,300 $11,050,000 $9,812, % (63) School Clerical Salaries 6,526,164 5,054,000 5,100,000 5,120, % (64) Principals' Travel 6,450 10,000 7,500 8, % (65) Southern Association Evaluations 0 5,000 3,000 5, % (66) School Telephones 404, , , , % (67) Equipment 99, ,000 99, , % (68) Office Expense 42,547 53,000 45,000 53, % (69) Employee Benefits 7,348,999 7,881,100 7,384,500 7,445, % TOTAL SCHOOL ADMINISTRATION $25,852,701 $24,854,400 $24,364,000 $23,343, % 6.87% 6.35% 6.41% 6.16% IV. BUSINESS SERVICES: (70) Salaries $2,967,341 $2,741,400 $2,730,000 $2,766, % (71) Office Expense 68,719 77,000 70,000 74, % (72) Fees 69, , , , % (73) Travel and Training 14,185 15,500 15,500 14, % (74) Employee Benefits 1,266,743 1,335,800 1,297,600 1,376, % TOTAL BUSINESS SERVICES $4,386,081 $4,340,700 $4,283,100 $4,402, % 1.17% 1.11% 1.13% 1.16% 12

19 CADDO PARISH SCHOOL BOARD GENERAL FUND BUDGET EXPENDITURES % CHG FROM ACTUAL BUDGET Estimate BUDGET PRIOR YR V. OPERATION & MAINTENANCE OF PLANT: (75) Maintenance Department Salaries $15,635,200 $13,386,700 $13,500,000 $13,562, % (76) Supplies and Services 4,596,616 5,316,000 5,000,000 5,291, % (77) Travel and Training 12,855 20,000 10,000 13, % (78) Utilities and Operations 9,039,783 9,158,900 8,700,000 8,700, % (79) Property Insurance 336, , , , % (80) Rent 97,082 46,200 50,000 46, % (81) Equipment & Buildings 173, , , , % (82) Security Salaries 3,802,366 3,609,000 3,630,000 3,640, % (83) Security Operations 160, , , , % (84) Guard Services 296, , , , % (85) School Resource Officers Program 823, , , , % (86) Crossing Guards - City of Shreveport 11,523 12,500 12,500 12, % (87) Employee Benefits 9,112,039 9,195,500 9,588,200 9,479, % TOTAL OP.& MAINTENANCE OF PLANT $44,098,054 $42,613,500 $42,200,700 $42,628, % 11.73% 10.89% 11.10% 11.26% VI. TRANSPORTATION: (88) Salaries $10,028,697 $9,994,700 $9,700,000 $9,898, % (89) Field & Athletic Trips 214, , , , % (90) Operations Expense 4,608,427 4,420,000 4,600,000 4,150, % (91) Bus Insurance 136, , , , % (92) New Buses 51, % (93) Equipment 83, , , , % (94) Travel 8,154 4,000 4,000 3, % (95) Employee Benefits 6,869,081 7,012,100 6,903,200 7,135, % TOTAL TRANSPORTATION $22,000,388 $21,963,200 $21,655,400 $21,718, % 5.85% 5.61% 5.70% 5.73% VII. CENTRAL SERVICES: (96) Communications Department Salaries $112,744 $228,000 $85,000 $168, % (97) Communications Office Expense 47,986 64,000 50,000 64, % (98) Communications Travel 2,434 3,000 1,500 2, % (99) Personnel Department Salaries 1,298,046 1,131,000 1,125,000 1,150, % (100) Personnel Office Expense 122, , , , % (101) Personnel Travel & Training 8,639 14,000 12,000 11, % (102) Recruitment 22,099 20,000 18,000 20, % (103) Employee Assistance Program 136, , , , % (104) Drug Testing Program 25,252 29,200 26,000 29, % (105) Information Technology Salaries 1,662,668 1,533,000 1,533,000 1,530, % (106) Information Technology Operations 975, , , ,600 * 5.68% (107) Information Technology Travel 7,532 7,000 7,000 6, % (108) Employee Benefits 1,369,701 1,289,700 1,190,300 1,251, % TOTAL CENTRAL SERVICES $5,792,361 $5,506,000 $5,226,400 $5,471, % 1.54% 1.41% 1.37% 1.44% VIII. OTHER USES OF FUNDS: (109) Transfers Out $983,614 $0 $672,575 $0 0.00% (110) Debt Service 1,966, , , , % TOTAL OTHER USES OF FUNDS $2,949,963 $809,572 $1,482,147 $803, % 0.78% 0.21% 0.39% 0.21% TOTAL EXPENDITURES & USES OF FUNDS $376,050,949 $391,352,194 $380,233,786 $378,718, % % % % % *Any balance remaining in this account will be transferred to the Data Processing Reserve Fund at end of year. 13

20 CADDO PARISH SCHOOL BOARD GENERAL FUND NUMBER OF BUDGETED POSITIONS Change I. INSTRUCTIONAL SERVICES A. REGULAR EDUCATION: Teachers 2, ,036.0 (48.0) Teacher Aides Cafeteria Monitors (budgeted with teacher aides) (1.0) Total Regular Education 2, ,144.0 (49.0) B. SPECIAL EDUCATION: Teachers (36.0) Teacher Aides (19.0) Total Special Education 1, ,153.0 (55.0) C. VOCATIONAL EDUCATION: Teachers Teacher Aides Total Vocational Education D. OTHER INSTRUCTIONAL PROGRAMS Coaches (1.0) JROTC Total Other E. PUPIL SUPPORT SERVICES: Attendance Department Director of Attendance Attendance Supervisors Attendance Facilitators Clerical COE Student Total Attendance Department Pupil Appraisal: Supervisor Psychologists, Soc. Wkrs., Ed. Diag Clerical Total Pupil Appraisal School Nursing Program: Nurses Vision/Hearing Technicians Clerical Total Nursing Program Other Pupil Support Psychologist Director of Testing Counseling Specialist Clerical Social Workers Supervisor Magnet Testing COE Testing Total Other Pupil Support School Counselors (8.0) 14

21 CADDO PARISH SCHOOL BOARD GENERAL FUND NUMBER OF BUDGETED POSITIONS Change F. INSTRUCTIONAL STAFF SERVICES: Administrative Center: Area Directors Director - Career, Adult, and Alternative Programs Director - Special Education Director - Special Services Director - Professional Development/Grant Writer Instructional Supervisors Staff Development Center Specialists /ADA Specialists Clerical COE Students Total Administrative Center School Libraries: Librarians in Schools (0.5) Library Clerks Library Processing Center Clerks Total School Libraries Total Instructional Services 3, ,822.5 (106.5) II. III. GENERAL ADMINISTRATION Superintendent Chief Academic Officer Chief Operations Officer Assistant Superintendents Fair Share Administrator (1.0) Clerical (1.0) Total General Administration (2.0) SCHOOL ADMINISTRATION Principals (4.0) Assistant Principals (12.0) School Clerical Total School Administration (16.0) 15

22 CADDO PARISH SCHOOL BOARD GENERAL FUND NUMBER OF BUDGETED POSITIONS IV Change BUSINESS SERVICES: Finance Department: Directors Supervisors (Accounting, Payroll) Assistant Supervisors (Accounting, Payroll) Accountants Bookkeepers/Clerical Total Finance Dept Insurance Department: Directors Bookkeepers/Clerical Total Insurance Dept Purchasing Department: Directors Buyers (1.0) Bookkeepers/Clerical/Warehouse Total Purchasing Dept (1.0) Internal Auditing: Chief Internal Auditor Auditors Bookkeepers Total Internal Auditing Risk Management: Adminstrator Claims Adjuster Clerical Total Risk Mgmt Total Business Services (1.0) V. OPERATION AND MAINTENANCE OF PLANT: Maintenance Department: Director of Maintenance Supervisors Compliance Coordinator Clerical Full-Time Custodians/Groundskeepers (10.0) Maintenance Workers (4.0) Total Maintenance Department (14.0) Other Departments Computer Technicians (1.0) Music/Audio Visual Equipment Repairmen Energy Managers Total Other (1.0) 16

23 CADDO PARISH SCHOOL BOARD GENERAL FUND NUMBER OF BUDGETED POSITIONS Change Security Department: Director of Security Security Manager Investigator Clerical Technicians Monitors Patrolmen Security Coordinators Total Security Total Operation and Maintenance of Plant (15.0) VI. TRANSPORTATION DEPARTMENT: Director Supervisors Clerical Buyer Analyst Dispatcher Bus Drivers (6.0) Bus Aides Mechanics Total Transportation (6.0) VII. CENTRAL SERVICES: Communications Department: Director/Assistant Director (1.0) Clerical Staff Total Communications (1.0) Human Resources Department: Directors Personnel Administrators Clerical EAP Administrator EAP Clerical Total Human Resources Information Technology Department: Director Managers/Specialists Analysts/Programmers Operators/Technicians (1.0) Clerical Total Information Technology (1.0) Total Central Services (2.0) GRAND TOTAL 5, ,377.5 (148.5) 17

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25 Special Revenue Funds

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27 CADDO PARISH SCHOOL BOARD CONSOLIDATED BUDGET SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. A description of special revenue funds is as follows: 8g State Funds Various grants funded by state s offshore settlement to provide enhancement to elementary, secondary, and vocational programs. Adult Education This program is designed to provide educational opportunities for students 16 years of age and older, not currently enrolled in school and who lack a high school diploma or the basic skills to function effectively in the workplace. Adult Education TANF (STEPS) The purpose of this program is to move STEP clients toward self-sufficiency through enrollment in adult basic and adult secondary education programs. Caddo Educational Excellence Fund Consists of interest on trust fund from riverboat admission fees. Expended only for purposes of instructional enhancement in accordance with state law. Child Nutrition Program Used to account for the resources received from federal, state, and local funds to provide a nutritious breakfast and lunch to students. Child Nutrition Summer Meal Program Provides a well-balanced breakfast and lunch daily to needy children during the summer months. Education Excellence Fund Established to account for tobacco settlement monies received from the state Education Excellence Fund. The funds are to be expended in accordance with the school board s plan submitted and approved by the state department of education. Extended School Year System Provides funding for the extended school year program which will provide services to eligible children beyond the regular school year to prevent regression. HUD Homeless Continuum Ensures that each child of a homeless individual and each homeless youth has equal access to the same free, appropriate public education as any non-homeless child or youth. IDEA Part B Federal grants to assist in providing a free appropriate public education to all children with disabilities. IDEA Preschool Grant Assists in providing a free appropriate public education to preschool disabled children aged three through five years. 19

28 CADDO PARISH SCHOOL BOARD CONSOLIDATED BUDGET SPECIAL REVENUE FUNDS (cont d) Jobs for America Graduates The JAG program is to provide dropout prevention and/or dropout recovery opportunities for students who have been unsuccessful in the regular classroom setting. McKinney Vento Homeless Program Ensures that each child of a homeless individual and each homeless youth has equal access to the same free, appropriate public education as any non-homeless child or youth. Math and Science Partnership Assists teachers as they strive to meet certification and the highly qualified ranking. The Cecil J Picard LA 4 Early Childhood Program Provide high quality early childhood educational experiences to four-year-old children who are considered at risk of achieving later academic success. Physical Education Program (PEP) This is a federal grant used to promote physical fitness throughout the district. Readiness and Emergency Management for Schools (REMS) This is a federal grant used to train district personnel in emergency management and response techniques. Title I Used to account for the proceeds of federal revenues that are legally restricted to expenditures to improve the educational opportunities of educationally deprived children by helping them succeed in the regular school program, attain level proficiency, and improve achievement in basic and more advanced skills. Title II Improves the skills of teachers and quality of instruction in mathematics and science, also to increase the accessibility of such instruction to all students. Title III ESL This grant is to focus on assisting school districts in teaching English to limited English proficient students. Title XIX (Kid-Med) A federally funded program to improve the health status of children by providing preventive services, health assessments, and the necessary diagnosis, treatment and follow-up care in the context of an ongoing relationship between the patient and other health care providers. Vocational Education (Carl Perkins Basic Grant) A program to make the United States more competitive in the world economy by developing more fully the academic and occupational skills of all segments of the population, principally through concentrating resources on improving educational programs leading to academic and occupational skills needed to work in a technologically advanced society. 20

29 Summary - SPECIAL REVENUE FUNDS Expenditures by Fund Actual Budget Estimated Budget Fund Fund Name xx 8g Funds $ 596,299 $ 395,713 $ 395,713 $ 395, Adult Education TANF/STEPS 121, , , , Adult Ed One Stop Centers 4,025 4,113 4,113 4, Adult Education - State Funds 125,067 93,401 93,401 93, Adult Education - Federal Funds 195, , , , Dual Enrollment 8,778 23,883 23,883 23, Carl Perkins Vocational Ed 664, , , , Office of Behavioral Health 35,859 95,494 95,494 95, HSTW/MMGW 0 70,000 70, Physical Education Program 602, , , , Extended School Year Services 160, , , , LA4 Pre-K TANF Program 1,380,746 1,420,232 1,420,232 1,420, LA4 Pre-K Program 101,858 91,799 91,799 91, Title III ESL 107, , , , JAG AIM High! Middle School Pilot Program 0 70,000 70, JAG 92,437 50,000 50,000 50, REMS 21, , , Title I NCLB School Improvement 1,411,770 1,416,007 1,416,007 1,416, Title I 17,722,138 26,939,795 26,939,795 26,939, High Performance Schools (1003g) 0 1,398,095 1,398, High Performance Schools (1003g) ARRA 0 3,789,190 3,789, Math Science Partnership 545, , , , Project RISE (CDBG) 0 17,800 17, EduJobs 9,116,235 31,074 31, Educational Excellence Fund 848, , , , HUD Homeless Continuum Care 85,073 85,073 85,076 85, McKinney Homeless 90,686 80,000 80,000 80, IDEA Preschool 271, , , , CEEF Operating Fund 524, , , IDEA, Part B 14,466,074 13,488,363 13,488,363 13,488, LASIG 95,000 89,000 89,000 89, IDEA Risk Pool Fund 0 46,997 46,997 46, Title II 3,190,604 5,827,441 5,827,441 5,827, Child Nutrition Program 22,358,336 23,437,300 23,437,300 23,437, Commodity Cash 985, , , Summer Feeding Program 447, , , ,659 TOTALS $ 76,379,098 $ 84,305,635 $ 83,016,631 $ 78,341,142 21

30 Summary - 8g Funds Expenditures by Fund Actual Budget Est Budget Fund Fund Name Early Childhood Education Block Grant $556,299 $364,913 $364,913 $364, High School Redesign Everybody Graduates 40,000 20,000 20,000 20, LA School Turnaround Specialist - LSTS Cohort III 0 10,800 10,800 10,800 TOTALS $ 596,299 $ 395,713 $ 395,713 $ 395,713 22

31 Fund 800-8g Early Childhood Education Block Grant (ECE) Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 556, , , , Federal Sources Total Revenues 556, , , ,913 Expenditures Regular Programs 19,007 19,007 19, Special Education Programs Vocational Programs Other Instructional Programs Special Programs 556, , , , Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 556, , , ,913 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

32 Fund 806-8g High School Redesign Everybody Graduates Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 40,000 20,000 20,000 20, Federal Sources Total Revenues 40,000 20,000 20,000 20,000 Expenditures Regular Programs 22,609 13,993 13,993 13, Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services 17,391 6,007 6,007 6, General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 40,000 20,000 20,000 20,000 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

33 Fund 810-8g LA School Turnaround Specialist Program-LSTS Cohort III Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 10,800 10,800 10, Federal Sources 0 Total Revenues 0 10,800 10,800 10,800 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services 10,800 10,800 10, General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 0 10,800 10,800 10,800 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

34 Fund Adult Ed TANF/STEP Program Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 121, , , ,458 Total Revenues 121, , , ,458 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs 113, , , , Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 7,310 7,579 7,579 7,579 Total Expenditures 121, , , ,458 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

35 Fund Adult Ed One Stop Centers Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 4,025 4,113 4,113 4,113 Total Revenues 4,025 4,113 4,113 4,113 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs 4,025 4,113 4,113 4, Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 4,025 4,113 4,113 4,113 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

36 Fund Adult Ed State Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 125,067 93,401 93,401 93,401 Total Revenues 125,067 93,401 93,401 93,401 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs 125,067 93,401 93,401 93, Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 125,067 93,401 93,401 93,401 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

37 Fund Adult Ed Federal Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 195, , , ,074 Total Revenues 195, , , ,074 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs 186, , , , Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 9,319 9,527 9,527 9,527 Total Expenditures 195, , , ,074 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

38 Fund Dual Enrollment Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 8,778 23,883 23,883 23, Federal Sources Total Revenues 8,778 23,883 23,883 23,883 Expenditures Regular Programs Special Education Programs Vocational Programs 8,778 23,883 23,883 23, Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 8,778 23,883 23,883 23,883 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

39 Fund Carl Perkins Vocational Ed Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 664, , , ,329 Total Revenues 664, , , ,329 Expenditures Regular Programs Special Education Programs Vocational Programs 601, , , , Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services 63,436 12,525 12,525 12, General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 664, , , ,329 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

40 Fund Office Of Behavioral Health Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 35,859 95,494 95,494 95,494 Total Revenues 35,859 95,494 95,494 95,494 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services 34,147 81,875 81,875 81, Instructional Staff Services 7,509 7,509 7, General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 1,038 6,110 6,110 6,110 Total Expenditures 35,859 95,494 95,494 95,494 Excess (Deficiency) of Revenues over Exp. (0) Balance Beginning of Year Balance End of Year (0)

41 Fund High Schools that Work/Making middle Grades Work Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 70,000 70, Federal Sources 0 Total Revenues 0 70,000 70,000 0 Expenditures Regular Programs 1,232 1, Special Education Programs Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services 68,768 68, General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 0 70,000 70,000 0 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

42 Fund PEP Grant Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 602, , , ,204 Total Revenues 602, , , ,204 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs 581, , , , Special Programs Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 21,533 30,168 30,168 30,168 Total Expenditures 602, , , ,204 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

43 Fund Extended School Year (ESYP) Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 160, , , , Federal Sources Total Revenues 160, , ,925 Expenditures Regular Programs Special Education Programs 49,847 70,126 70,126 70, Vocational Programs Other Instructional Programs Special Programs Adult/Continuing Ed. Programs Pupil Support Services 3,011 4,842 4,842 4, Instructional Staff Services 4,372 1,995 1,995 1, General Administration School Administration Business Services Operation & Maint. Of Plant Services 10,188 6,179 6,179 6, Student Transportation Services 93,074 74,782 74,782 74, Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds Total Expenditures 160, , , ,925 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

44 Fund LA 4 Pre-K TANF Program Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 1,380,746 1,420,232 1,420,232 1,420,232 Total Revenues 1,380,746 1,420,232 1,420,232 1,420,232 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs 1,297,574 1,329,368 1,329,368 1,329, Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 83,172 90,864 90,864 90,864 Total Expenditures 1,380,746 1,420,232 1,420,232 1,420,232 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

45 Fund LA 4 Pre-K State Program Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources 101,858 91,799 91,799 91, Federal Sources Total Revenues 101,858 91,799 91,799 91,799 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs 101,858 91,799 91,799 91, Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 0 Total Expenditures 101,858 91,799 91,799 91,799 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year

46 Fund Title III ESL Account Account Actual Budget Est Budget Number Name Revenues Local Sources State Sources Federal Sources 107, , , ,609 Total Revenues 107, , , ,609 Expenditures Regular Programs Special Education Programs Vocational Programs Other Instructional Programs Special Programs 105, , , , Adult/Continuing Ed. Programs Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operation & Maint. Of Plant Services Student Transportation Services Central Services Food Service Operations Community Service Operations Facility Acquisition & Construction Services Debt Service Other Uses of Funds 2,116 2,679 2,679 2,679 Total Expenditures 107, , , ,609 Excess (Deficiency) of Revenues over Exp Balance Beginning of Year Balance End of Year