SCHOOL DISTRICT OF OKALOOSA COUNTY TECHNICAL ASSISTANCE MEMORANDUM FINANCE

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1 TECHNICAL ASSISTANCE MEMORANDUM FINANCE FINANCE TAM: CONTACT: Julie Perry, Director Budgeting & Financial Services TELEPHONE: TO: All Principals FROM: DATE: SUBJECT: April 23, 2012 Adjustment for Increases (Decreases) in Weighted FTE FEFP Base Funding (Discretionary) and CSR - The Finance Department has received the FTE numbers for the February 2012 Survey. As a result, Finance has recalculated each school's estimated actual UFTE and WFTE based on the October 2011 actual FTE PLUS the February 2012 actual FTE. This recalculation affects each schools' FEFP Base Funding allocation (Discretionary) and CSR - allocation (if applicable). Each of these allocation adjustments are explained below. Summary and Effect of Recalculation The attached spreadsheet, "Summary and Effect of Recalculation of FEFP Base Funding and CSR - (Exhibit A)," provides a summarized overview of the net impact related to the final funding changes for each school. The following information is reflected on the spreadsheet: Columns A - C - These columns indicate the WFTE calculations. Columns D-E- Schools With Increases in WFTE- Schools with increases in WFTE will see the effect of their funding changes indicated in these columns - 100% of FEFP Base Funding increases and 100% of CSR- increasesf(decreases) (if applicable). Columns F - G - Schools With Decreases in WFTE - Schools with decreases in WFTE will see the effect of their funding changes indicated in these columns - 100% of FEFP Base Funding decreases and 100% of CSR- increases/(decreases) (if applicable). Column H- Effective Increase/(Decrease) Due to Recalculation- The amount in this column was obtained by adding the effect of FEFP Base Funding and CSR- funding changes. Once position changes have been completed in CSR- and Stabilization, this will be the net effect on each school's discretionary budget. FEFP Base Funding Allocation (Discretionary) The attached spreadsheet, "FEFP Base Funding- Adjustment for Increases (Decreases) in Weighted FTE Per February FTE Survey (Exhibit B)," reflects the step by step process used to calculate each school's mid-year adjustment for increasesf(decreases) in WFTE and its effect on the FEFP Base Funding allocations. The following information is included on the spreadsheet: Column A - Actual Total WFTE Based On February Survey Column B- Adjusted Projected WFTE Per School Budget Manual

2 Column C - Increase/(Decrease) in WFTE - Finance compared the new ' Actual Total WFTE Based On February Survey' (Column A) to the 'Adjusted Projected WFTE Per School Budget Manual' (Column B) to determine each school's increase or decrease in WFTE. Column D - 92% of FEFP Revenue for Increase/(Decrease) in WFTE - Increases and decreases in FEFP revenue were determined by multiplying the ' Increase/(Decrease) in WFTE' (Column C) by the Conference Base Student Allocation ($3,479.22), Conference District Differential (0.9703), and 92%. Column E- Mid-Year FEFP Adjustment to Revenue Increase/(Decrease)- This column reflects the mid-year adjustment to each school's revenue. At the mid-year adjustment, schools increasing in FEFP revenue received 50% while schools decreasing in FEFP revenue repaid 100%. This column is equal to Columns E and F of Exhibit B attached to TAM Mid-Year Adjustment for Increases/(Decreases) in Weighted FTE. Column F- FEFP Adjustment to Revenue Increase/(Decrease)- The amount of the mid-year adjustment (Column E) was deducted from the final increase in revenue (Column D) to obtain the final adjustment to revenue. Column G - Schools with Increases Will Receive 100% of Funds Due - Schools receiving an increase in FEFP revenue have been appropriated 100% of this increase. The amount indicated in this column has been added to the appropriate schools' budgets in their discretionary projects Column H- Schools with Decreases Will Repay 100% of Funds Due- Schools receiving a decrease in FEFP revenue will be responsible for repaying the entire amount (100%) indicated in this column. Column I- Portion of Reduction Covered by Offset-Decentralized FTE Reserves- Project Schools receiving a decrease in FEFP revenue will notice a reduction in their available Offset Decentralized FTE Reserves - Project 3004 for the amount indicated in this column. Column J - Actual Reduction to School Discretionary Reserves - If a school did not have enough funds in Offset-Decentralized FTE Reserves- Project 3004 to repay its FEFP revenue decrease, the school's discretionary reserves have been reduced by the amount indicated in this column. Columns K and L- Portion of Reduction Covered by Available Discretionary Reserves/Portion of Reduction Causing a Deficit in Discretionary Reserves - The amount of the 'Actual Reduction to School Discretionary Reserves' (Column J) has been divided into two columns. Any schools that did not have enough funds in their reserves to repay their FEFP revenue decreases will notice a negative budget amount in Column L. This deficit should be covered in a timely manner. CSR- (Project 5126) The attached spreadsheet, "CSR - Recalculation - Adjustment Based on February FTE Survey (Exhibit D)," reflects the change in CSR - for applicable schools based on increases/(decreases) in UFTE. As a reminder, these funds may only be used to purchase instructional positions for core classes. Any funds remaining after the February 2012 recalculation may be used to pay for instructional substitutes via a Transfer of Expenditure. The following information is included on the spreadsheet: Columns A - UFTE Point Columns B - D - Original Allocation Columns E- H- Mid-Year Adjustment- October FTE Column I- Actual February Survey

3 Column J - - The ' Actual February Survey' (Column I) was subtracted from the 'UFTE Point' (Column A) to obtain the revised UFTE less than breakeven. Column K - Revised Calculation - This column indicates the new allocation based on $1,140 per ' ' (Column J). Column L- Increase/(Decrease) Calculation- The increase or decrease in allocation is indicated in this column. (Column K minus Column G) Enrollment Each school's updated enrollment sheet showing a comparison between the 'estimated actual UFTE and WFTE' and the 'adjusted projected UFTE and WFTE based on the House/Senate budgets' may be found on the Finance website. Go to the Finance homepage, choose 'Budget Publications' under 'Quick Links,' and choose 'Feb 12" under 'Supplementary School Information- Enrollment- February.' Should you have any questions or need additional information regarding the calculation or budget issues, please do not hesitate to contact Julie Perry at If you have questions in regard to position changes, Paula Sadler ( ) and Jason Lulue ( ) will be happy to provide assistance. cc: Superintendent Executive Staff Members Attachments

4 SUMMARY AND EFFECT OF RECALCULATION OF FEFP BASE FUNDING AND CSR- EQUALIZATION FINAL ADJUSTMENT FOR INCREASES (DECREASES) IN WEIGHTED FTE BASED ON FEBRUARY FTE SURVEY l!lhm!a I SCHOOLS WITH INCREASES IN WFTE I I SCHOOLS WITH DECREASES IN WFTE I Actual Adjusted 100% of Increases 100% of (Decreases) 100% of Increases TotaiWFTE Projected /(Decreases) FEFP Base Funding /(Decreases) Effective Number SChool/ Name Based On WFTEPer Increase/ 100% of Increases CSR - (Actual Reduction to CSR- February SChool Budget (Decrease) FEFP Base Funding Allocation Discretionary Reserves Allocation Survey Manual inwfte (Discretionary) (If Applicable) Net of Project 3004) (If Applicable) Increase/ (Decrease) Due to Recalculation (A- B) 0031 EDWINS ELEMENTARY 0041 BAKER SCHOOL 0051 BOB SIKES ELEMENTARY 45B (52.21) $ 5,435 $ (3,263) $ $ 1, ,349.B9 27.B1 36,430 4,130 B ,330 $ 2,172 40, ,330 OOB2 MEIGS MIDDLE O.BB (1,B72) 6,139 4, SHOAL RIVER MIDDLE 0111 W. E. COMBS 0121 RUCKEL MIDDLE 0131 DESTIN ELEMENTARY 0151 EDGE ELEMENTARY 0161 EGLIN ELEMENTARY 0201 LAUREL HILL SCHOOL 0211 NICEVILLE HIGH 0222 NORTHWOOD ELEMENTARY 0241 SILVER SANDS 0251 RIVERSIDE ELEMENTARY 0271 PRYOR MIDDLE B72.07 B72.64 (0.57) 9,349 (3,03B) B B,316 (6,303) 961.4B ,5B3 5B ,922 3B6 4B ,531 (6,634) B.63 (2.06) (664) B,464 1,B ,B60.50 (0.96) 7,950 (1,036) 7B ,B , , B B ,066 6, ,013 39,5B3 3B,30B 114,B97 7,BOO 6,914 46,B20 S, ,751 7,066 02B1 WRIGHT ELEMENTARY 65B.OO 624.0B ,032 (9,B12) 53, SHALIMAR ELEMENTARY 0541 ELLIOTI PT. ELEMENTARY 0561 MARY ESTHER ELEMENTARY 0571 PLEW ELEMENTARY 60B (2.51) 3, ,B25 4, B7 5B B,792 11,235 73B.7B B.B3 95,301 3,841 34,B27 60,027 95,301 05B1 CHOCTAWHATCHEE HIGH 1, , ,909 5,014 B2, CRESTVIEW HIGH 0621 KENWOOD ELEMENTARY 0631 FLOROSA ELEMENTARY 0641 FT. WALTON BEACH HIGH 0651 BRUNER MIDDLE 0671 LEWISK LONGWOOD ELEMENTARY 0701 CHOICE HIGH & VOCATIONAL CENTER 0731 WALKER ELEMENTARY 0741 BLUEWATER ELEMENTARY 0751 ANTIOCH ELEMENTARY 0761 DAVIDSON MIDDLE 0771 DESTIN MIDDLE 1, ,B53.41 (12.57) (17,919) B (3,355) 7, ,134 4,933 1,70B.42 1,73B.96 (30.54) (94B) 11,60B B ,906 3, (26.55) 6,460 (2,65B) B ,915 (B,763) (0.31) 23, B (1B.B2) 13,231 B62.27 BSB B B3B.72 B91.97 (53.25) 1,9BB B (14.13) B, (6.69) 1,411 (17,919) 4,33B 64,067 10, ,996 3,B02 96,152 23,153 13,231 1,9BB B,054 1,411 OB01 RICHBOURG SCHOOL ,B97 41,B97 28, , ,556,954 (8,717) (6,839) 36,357 1,577,755

5 SUMMARY AND EFFECT OF RECALCULATION OF FEFP BASE FUNDING AND CSR EQUALIZATION FINAL ADJUSTMENT FOR INCREASES (DECREASES) IN WEIGHTED FTE BASED ON FEBRUARY FTE SURVEY MUlA FISCAL YEAR I SCHOOlS WITH INCREASES IN--wfTE] CJcHOOIS WITH DECREASES IN wrn I Actual Adjusted 100% of Increases 100% of (Decreases) 100% of Increases TotaiWFTE Projected /(Decreases) FEFP Base Funding /(Decreases) Based On WFTEPer Increase/ 100% of Increases CSR- (Actual Reduction to CSR- February School Budget (Decrease) FEFP Base Funding Allocation Discretionary Reserves Allocation Number School/ Name Survey Manual lnwfte (Discretionary) (If Applicable) Net of Project 3004) (If Applicable) (A- B) Effective Increase/ (Decrease) Due to Recalculation OTHER REGULAR DISTRICT OPERATED PROGRAMS 0811 SOUTHSIDE PRE-K S , NORTHWEST FLORIDA BALLET 14S ADJUDICATED YOUTH FAOLITY (3.S7) (1,088) 9820 OKALOOSA BLENDED SCHOOL (9.23) (8,727) DISTRICT OPERATED REGULAR PROGRAMS _ 78,~ (9,815) 77, (1,088) (8,727) 68,654 SCHOOL DISTRICT OPERATED PROGRAMS FOR DJJ STUDENTS FUNDED FOR 240 DAYS 9810 GULF COAST YOUTH ACADEMY S, OKALOOSA YOUTH DEVELOPMENT CENTER S9.S S.91 32, OKALOOSA YOUTH ACADEMY ,SS OKALOOSA REGIONAL DETENTION CENTER S.07 (24.16) (4,S34) 9814 ADOLESCENT SUBSTANCE ABUSE SS , MILTON GIRLS JUVENILE RESIDENTIAL 7S ,802 TOTAL- DISTRICT OPERATED DJJ PROGRAM ,659 (4,534) 2S,344 32,222 18,SS7 (4,S34) 17,734 16, ,125 I TOTALSCHOOtSANDDISTRICTOPERATEDPROGRAMsl -:i9.34o~o7j-u 2s,539.nl $ 1,746,0821 $ (8,71711 $ (21,18811 $ 36,3571 $ 1,752,5341

! I SCHOOL DISTRICT OF OKALOOSA COUNTY FEFP BASE FUNDING - FINAL ADJUSTMENT FOR INCREASES (DECREASES) IN WEIGHTED FTE PER FEBRUARY FTE SURVEY ~~~ Number School/ Name A G Portion of Adjusted Reduction

6 ! I SCHOOL DISTRICT OF OKALOOSA COUNTY FEFP BASE FUNDING - FINAL ADJUSTMENT FOR INCREASES (DECREASES) IN WEIGHTED FTE PER FEBRUARY FTE SURVEY ~~~ Number School/ Name A G Portion of Adjusted Reduction Actual Projected 92% of FEFP Mid-Year FEFP FEFP Covered TotaiWFTE WFTE Revenue for Adjustment Adjustment Schools with Schools with by Offset- Based On Per School Increase/ Increase/ to Revenue to Revenue Increases Will Decreases Will Decentralized February Budget (Decrease) (Decrease) Increase/ Increase/ Receive 100% Repay100% mreserves Survey Manual inwfte inwfte (Decrease) (Decrease) of Funds Due of Funds Due Project 3004 Portion of Reduction Portion of Actual Covered by Reduction Reduction to Available Causing a Deficit School Discretionary in Discretionary Discretionary Reserves Reserves Reserves As of 04/3/12 As of 04/3/12 (C X BSA X DCD X 92%) TAM (D-E) (F X 100%) (Fx 100%) (H-1) 0031 EDWINS ELEMENTARY 0041 BAKER SCHOOL 0051 BOB SIKES ELEMENTARY 0082 MEIGS MIDDLE 0092 SHOAL RIVER MIDDLE 0111 W.E.COMBS 0121 RUCKEL MIDDLE 0131 DESTIN ELEMENTARY 0151 EDGE ELEMENTARY 0161 EGLIN ELEMENTARY 0201 LAUREL Hill SCHOOL 0211 NICEVILLE HIGH 0222 NORTHWOOD ELEMENTARY 0241 SILVER SANDS 0251 RIVERSIDE ELEMENTARY 0271 PRYOR MIDDLE 0281 WRIGHT ELEMENTARY 0431 SHALIMAR ELEMENTARY 0541 ELLIOTT PT. ELEMENTARY 0561 MARY ESTHER ELEMENTARY 0571 PLEW ELEMENTARY 0581 CHOCTAWHATCHEE HIGH 0601 CRESTVIEW HIGH 0621 KENWOOD ELEMENTARY 0631 FLOROSA ELEMENTARY 0641 FT. WALTON BEACH HIGH 0651 BRUNER MIDDLE 0671 LEWIS K LONGWOOD ELEMENTARY 0701 CHOICE HIGH & VOCATIONAL CENTER 0731 WALKER ELEMENTARY 0741 BLUEWATER ELEMENTARY 0751 ANTIOCH ELEMENTARY 0761 DAVIDSON MIDDLE 0771 DESTIN MIDDLE 0801 RICHBOURG SCHOOL (52.21) $ (162,155) $ (167,590) $ 5,435 $ 5,435 $ $ 1, , ,372 49,942 36,430 36, , , , , ,733 16,772 (14,039) (14,039) (12,167) (0.57) (1,770) (11,119) 9,349 9, , , , , ,079 28,496 39,583 39, ,080 40,158 37,922 37, ,122 96, , , (2.06) (6,398) 8,976 (15,374) (15,374) (14,710) 1, , (0.96) (2,982) (10,932) 7,950 7, ,298 31,478 46,820 46, ,487 26,493 5,994 5, , , , , ,472 13,044 (8,572) (8,572) (8,572) ,349 42,317 63,032 63, (2.51) (7,795) 2,438 (10,233) (10,233) (10,233) ,564 39,739 30,825 30, ,687 82,895 48,792 48, ,715 87,414 95,301 95,301 1, , ,342 94,433 77,909 77,909 1, , {12.57) (39,040) (14,302) (24,738) (24,738) (24,738) ,226 42,581 (3,355) (3,355) ,189 72,055 59,134 59,134 1, , (30.54) (94,852) (62,117) {32,735) (32,735) (31,787) , , , , (26.55) (82,460) {88,920) 6,460 6, ,100 66, , , {0.31) (963) {24,116) 23,153 23, {18.82) (58,451) (71,682) 13,231 13, ,119 20,375 (9,256) (9,256) {9,256) {53.25) (165,385) (167,373) 1,988 1, (14.13) {43,885) (17,828) (26,057) {26,057) (26,057) {6.69) (20,778) (17,082) (3,696) (3,696) {3,696) ,981 42,084 41,897 41,897 28, , ,~~Jl~~ 845,176 1,408,899 1,556,954 (148,055) (141,216} $ $ $ (1,872) (1,872) (664) (664) (3,355) (3,355) (948) (948) (6,839) (6,839}

7 FEFP BASE FUNDING - FINAL ADJUSTMENT FOR INCREASES (DECREASES) IN WEIGHTED FTE PER FEBRUARY FTE SURVEY ~~dar II Number School/ Name A G Portion of Adjusted Reduction Actual Projected 92% of FEFP Mid-Year FEFP FEFP Covered TotaiWFTE WFTE Revenue for Adjustment Adjustment Schools with Schools with by Offset- Based On Per School Increase/ Increase/ to Revenue to Revenue Increases Will Decreases Will Decentralized February Budget (Decrease) (Decrease) Increase/ Increase/ Receive 100% Repay100% FTE Reserves Survey Manual lnwfte lnwfte (Decrease) (Decrease) of Funds Due of Funds Due Project 3004 (C x BSA x DCD x 92%) TAM (D-E) (Fx 100%) (Fx 100%) Portion of Reduction Portion of Actual Covered by Reduction Reduction to Available Causing a Deficit School Discretionary In Discretionary Discretionary Reserves Reserves Reserves As of 04/3/12 As of 04/3/12 (H-1) OTHER REGULAR DISTRICT OPERATED PROGRAMS 0811 SOUTHSIDE PRE-K D ,419 36,618 77,801 77, NORTHWEST FLORIDA BALLET ,914 3, ADJUDICATED YOUTH FAOLITY (3.57) (11,088) (10,000) (1,088) (1,088) (1,088) (1,088) 9820 OKALOOSA BLENDED SCHOOL {9.23) (28,666) (19,939) (8,727) (8,727) (8,727) {8,727) DISTRICT OPERATED REGULAR PROGRAMS ,579 9,925 68,654 78,469 (9,815) (9,815) (9,815) SCHOOL DISTRICT OPERATED PROGRAMS FOR DJJ STUDENTS FUNDED FOR 240 DAYS 9810 GULF COAST YOUTH ACADEMY ,988 62,644 25,344 25, OKALOOSA YOUTH DEVELOPMENT CENTER ,413 17,191 32,222 32, OKALOOSA YOUTH ACADEMY ,202 24,645 18,557 18, OKALOOSA REGIONAL DETENTION CENTER (24.16) (75,036) (70,502) (4,534) (4,534) 9814 ADOLESCENT SUBSTANCE ABUSE ,984 15,250 17,734 17, MILTON GIRLS JUVENILE RESIDENTIAL ,535 (2,267) 16,802 16,802 TOTAL- DISTRICT OPERATED DJJ PROGRAM ,086 46, , ,659 (4,534) (4,534) (4,534) (4,534) (4,534) I TOTALSCHOOLSANDDISTRICTOPERATEDPROGRAMSI 29, , $ 2,485,740 II$ 902,0621 $ 1,583,6781 $ 1,746,0821 $ --u(l62,404)ji $ (141,216)] $ (21,188JII $ (21,188)1 $ I N2W! 1. Conference: BSA- $3,479.22; DCD FTE information provided by Information Systems on March 28, At the Mid-Year Adjustment, schools increasing in FEFP Revenue received 50% while schools decreasing in FEFP Revenue repaid 100%. Column Eon this spreadsheet is equal to Columns E and F of Exhibit B attached to TAM 2012-D North High School ( 0609) was consolidated with Crestview High School ( 0601), and The New High School- South ( 0709) was consolidated with CHOICE High School & Technical ( 0701).

CSR- EQUALIZATION RECALCULATION- ADJUSTMENT BASED ON FEBRUARY FTE SURVEY APRILS, 2012 IExhUtC A UFTE Number School/ Name Point Adjusted Projected Budget Manual c Original Allocation {B-A) D Original

8 CSR- EQUALIZATION RECALCULATION- ADJUSTMENT BASED ON FEBRUARY FTE SURVEY APRILS, 2012 IExhUtC A UFTE Number School/ Name Point Adjusted Projected Budget Manual c Original Allocation {B-A) D Original Allocation ES/K-12={C x $1,070) MS/K-S={C x $1,030) HS=IC X Sl.090l Actual October Survey G H Mid-Year Adjustment- October FTE Mid-Year Mid-Year Increase/ {E-A) Revised Calculation ES/K-12={F x $1,070) (Decrease) Calculation {G-D) MS/K-S={F x $1,030) HS=IF X Sl.090l Actual February Survey Adjustment - February FTE {A-1) Revised Allocation ES/K-12={J x $1,070) MS/K-8={J x $1,030) HS=IJ X Sl.090l Increase/ (Decrease) {K-G) 0031 EDWINS ELEMENTARY BAKER SCHOOL 1, , $ 219, , , $ 278, ,168 $ 59,513 (29,072) , $ 275, ,298 $ (3,263) 4, BOB SIKES ELEMENTARY MEIGS MIDDLE 1, , ,277 (3,523) ,416 6, SHOAL RIVER MIDDLE 1, , ,639 4, ,601 (3,038) 0111 WE COMBS 0121 RUCKEL MIDDLE 1, , ,412 (72,028) ,109 (6,303) 0131 DESTIN ELEMENTARY EDGE ELEMENTARY , ,813 (16,885) , EGLIN ELEMENTARY , ,702 (61,878) ,068 (6,634) 0201 LAUREL HILL SCHOOL , ,931 (7,629) ,395 8, NICEVILLE HIGH 1, , ,444 1, ,619 4,175 1, ,583 (1,036) 0222 NORTHWOOD ELEMENTARY SILVER SANDS RIVERSIDE ELEMENTARY PRYOR MIDDLE 1, , ,103 (10,527) ,169 7, WRIGHT ELEMENTARY , ,638 (28,922) ,826 (9,812) 0431 SHALIMAR ELEMENTARY , ,454 (3,456) ,295 3, ELLIOTT PT. ELEMENTARY , ,757 (25,423) ,759 4, MARY ESTHER ELEMENTARY , ,175 (50,065) ,410 11, PLEW ELEMENTARY , (44,940) CHOCTAW HIGH 1, , ,470 1, ,040 (68,430) 1, ,054 5, CRESTVIEW HIGH & NORTH HIGH SCHOOL 1, , ,100 1, ,665 (19,435) 1, ,746 (17,919) 0621 KENWOOD ELEMENTARY , ,236 (34,764) ,929 7, FLOROSA ELEMENTARY , ,080 (39,890) ,013 4, FT WALTON BEACH HIGH 1, , ,770 1, ,734 21,964 1, ,342 11, BRUNER MIDDLE 1, , ,013 (85,397) ,103 3, LEWIS K-8 1, , ,634 22, ,976 (2,658) 0681 LONGWOOD ELEMENTARY , ,130 (36,070) ,367 (8,763) 0701 CHOICE HIGH & NEW HIGH SCHOOL SOUTH WALKER ELEMENTARY BLUEWATER ELEMENTARY ANTIOCH ELEMENTARY DAVIDSON MIDDLE 1, , ,149 11, ,203 8, DESTIN MIDDLE 1, , ,171 6, ,582 1, RICHBOURG SCHOOL , , ,950,238 26, , ,442,403 (507,835) 26, , ,470,043 27,640

9 CSR- EQUALIZATION RECALCULATION- ADJUSTMENT BASED ON FEBRUARY FTE SURVEY!EitlhMtC A UFTE Number School/ Name Point Adjusted Projected Budget Manual c 0 Original Allocation (B-A) Original Allocation ES/K-12=(C X $1,070) MS/K-8=(C x $1,030) HS=IC x $ Actual October Survey G H Mid-Year Adjustment- October FTE Mid-Year Mid-Year Increase/ (E-A) Revised Calculation ES/K-12=(F x $1,070) (Decrease) Calculation (G-0) MS/K-8=(F x $1,030) HS=IF x $ Actual February Survey Adjustment - February FTE (A-1) Revised Allocation ES/K-12=(J x $1,070) MS/K-8=(J x $1,030) HS=IJ x $ Increase/ (Decrease) (K-G) OTHER REGULAR DISTRICT OPERATED PROGRAMS 0811 SOUTHSIDE PRE-K 9818 NORTHWEST FLORIDA BALLET 9819 ADJUDICATED YOUTH FACILITY 9820 OKALOOSA BLENDED SCHOOL DISTRICT OPERATED REGULAR PROGRAMS SCHOOL DISTRICT OPERATED PROGRAMS FOR DJJ STUDENTS FUNDED FOR 240 DAYS 9810 GULF COAST YOUTH ACADEMY OKALOOSA YOUTH DEVELOPMENT CENTER OKALOOSA YOUTH ACADEMY OKALOOSA REGIONAL DETENTION CENTER ADOLESCENT SUBSTANCE ABUSE MILTON GIRLS JUVENILE RESIDENTIAL TOTAL- DISTRICT OPERATED DJJ PROGRAM I ToTAL schools AND DISTRICT operated PROGRAMs I I 26, s,&62:88u 5,950, ,537.o61 5, I $ 5,442,403 I $ (507,835)1 27, I 5,2u.1o I $ 5,470,0431 $ 27,640 I Note: 1. North High School ( 0609) was consolidated with Crestview High School ( 0601), and The New High School- South ( 0709) was consolidated with CHOICE High School & Technical ( 0701). The original and mid-year " " for Crestview High School listed above are the figures before North High School was added. North High School has been taken into account for the final adjustment

SCHOOL DISTRICT OF OKALOOSA COUNTY TECHNICAL ASSISTANCE MEMORANDUM FINANCE

SCHOOL DISTRICT OF OKALOOSA COUNTY TECHNICAL ASSISTANCE MEMORANDUM FINANCE FINANCE TAM: CONTACT: TELEPHONE: 2015-013 Beth Marky, Accountant Budgeting and Financial Services 833-5827 TO: School Principals