BROWARD COUNTY PUBLIC SCHOOLS

Transcription

1 BROWARD COUNTY PUBLIC SCHOOLS DISTRICT BUDGET Educating Today s Students to Succeed in Tomorrow s World Robert W. Runcie, Superintendent of Schools 600 Southeast Third Avenue, Fort Lauderdale, FL

2 Top Row: (L to R) Ann Murray, Heather P. Brinkworth, Nora Rupert, Laurie Rich Levinson, Robin Bartleman, Patricia Good Front Row: (L to R) Abby M. Freedman, Donna P. Korn (Chair), Robert W. Runcie (Superintendent of Schools), Dr. Rosalind Osgood (Vice Chair) The School Board of Broward County, Florida, prohibits any policy or procedure which results in discrimination on the basis of age, color, disability, gender identity, gender expression, national origin, marital status, race, religion, sex or sexual orientation. Individuals who wish to file a discrimination and/or harassment complaint may call the Director, Equal Educational Opportunities/ADA Compliance Department at or Teletype Machine (TTY) Individuals with disabilities requesting accommodations under the Americans with Disabilities Act Amendments Act of 2008, (ADAAA) may call Equal Educational Opportunities/ADA Compliance Department at or Teletype Machine (TTY) browardschools.com

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4 Published by: The Budget Office Financial Management Division The School Board of Broward County, Florida 600 Southeast Third Avenue Fort Lauderdale, FL Phone: Facsimile: Copyright 2015 by The School Board of Broward County, Florida All rights reserved. Printed in the United States of America January 2015 Acknowledgements This book is dedicated to all of the students and employees of Broward County Public Schools, citizens of Broward County, and to all of those committed to educating today s students to succeed in tomorrow s world. We also wish to extend our sincerest gratitude to those who have contributed to the completion of this publication and continued success of our organization.

5 Each item is hyperlinked to the page within the document. Introductory Section TABLE OF CONTENTS Page Executive Summary... 3 Principal Officials School Board Members Organizational Section Broward County Public Schools Innovation Zones Vision, Mission, and Values Three-Year Strategic Plan Division Description, Goals, and Accomplishments District Finance District Budget Basis of Accounting Basis of Budgeting Operations Budget Calendar Capital Outlay Funds Budget Capital Outlay Budget Process Capital Outlay Budget Calendar Organizational Chart School Board Appointed Committees and Public Stakeholders Superintendent / General Counsel Part Superintendent / General Counsel Part School Performance and Accountability Academics Early Childhood Education Academics Exceptional Student Education and Support Academics Instruction and Interventions Part Academics Instruction and Interventions Part Academics Student Support Initiatives Auditor Facilities Financial Management Part Financial Management Part Human Resources Part Human Resources Part Portfolio Services Part Portfolio Services Part Public Information Officer Chief of Staff Part Chief of Staff Part Chief Strategy and Operations Officer Information and Technology Part Information and Technology Part Business Support Center, Strategy/Continuous Improvement, Grants Adm Food/Nutrition Services, Procurement, Student Transportation Part Food/Nutrition Services, Procurement, Student Transportation Part Talent Development District Budget v

6 TABLE OF CONTENTS Each item is hyperlinked to the page within the document. Financial Section Page Budget Message, Priorities and Issues Capital Outlay Budget Message, Priorities Unfunded Mandates Major Revenue Sources Major Expenditures Five Year History Summary All Funds General Fund Budget Ten Year Revenue Trend Special Revenue Food Service Special Revenue Other Special Revenue Stabilization Special Revenue Stimulus Special Revenue Miscellaneous Debt Service Capital Outlay Budget Ten Year Revenue Trend Internal Service Fund Self Insurance Internal Service Fund Other General Fund and Special Revenue Budgets School Budgets General Fund Division Budgets General Fund Special Revenue Capital Outlay Budget Estimated Revenue and Financing Sources Estimated Appropriations Total Appropriations Impact of Nonrecurring Capital Expenditures on Operating Budget Capital Transfer to General Fund Debt Information Debt Overview Proposed New Debt Service Certificates of Participation Information Section Florida Lottery Distribution of State Dollars General Fund Budget, Appropriation per Unweighted FTE All Governmental Funds Revenue and Expenditures Five-Year History Five-Year Forecast Capital Outlay Budget Estimated Revenue, Five-Year Forecast Estimated Appropriations, Five-Year Forecast vi Broward County Public Schools

7 Each item is hyperlinked to the page within the document. TABLE OF CONTENTS Page Existing Debt Service Obligations Property Taxation Millage Rates Broward County Gross Taxable Value Broward County Public Schools Tax Collections Property Owner s School Board Taxes Property Taxes and Proposed Ad Valorem Taxes Sample of Notice Proposed Non Ad Valorem Taxes Sample of Notice Property Taxes and Proposed Ad Valorem Taxes Explanation Student Enrollment History and Forecasting Summary District and Charter Schools District Schools Charter Schools Student Expenditures Personnel Staffing All Funds Detailed Personnel Resource Allocations General Fund School Staffing General Fund Department Staffing General Fund Administrative Staffing General Fund Performance Accomplishments School Performance Student Performance College Entrance Testing Advanced Level Courses Graduation Rates End-Of-Course Assessment Customer Survey District Educational Facilities Plan Overview Glossary Definitions List of Acronyms District Budget vii

8 TABLE OF CONTENTS viii Broward County Public Schools

9 District Budget ix

10 x Broward County Public Schools

11 District Budget xi

12 xii Broward County Public Schools

13 INTRODUCTORY SECTION INTRODUCTORY SECTION District Budget 1

14 INTRODUCTORY SECTION 2 Broward County Public Schools

15 INTRODUCTORY SECTION EXECUTIVE SUMMARY BROWARD COUNTY Broward County is situated between the Atlantic Ocean and the Everglades in southeast Florida and was first incorporated in There are approximately 1,200 square miles of land area, of which the western 787 square miles are conservation area and are protected from development. Within the remaining 410 developable square miles of land, there are 30 municipalities. The county has 23 miles of white sandy beaches and 266 linear miles of canals, of which 126 miles are navigable. Population Home to 1.7 million people, Broward County is the second most populous county with 9.2% of Florida s population. Broward maintains a unique mix in its age distribution and cultural diversity. There is a wide range of backgrounds from all over the United States and the world. Approximately 31 percent of Broward s population is foreign born, as compared to 19 percent statewide. Over 37 percent of persons aged five and over speak a language at home other than English. Home to many retirees, 14 percent of the county s population is age 65 and over. An estimated 22 percent of the total population is under 18 year of age, leaving the population between the ages of 19 to 64 at 64 percent. Education attainment of persons aged 25 or older is varied 87 percent have a high school diploma or higher and 30 percent have either a bachelor s degree or higher. Economy The long-term outlook for Broward County is positive due to the area s robust tourism, above-average population growth relative to the nation, and growing prominence as a center for international trade. The county s unemployment rate as of July 2014 was 5.7 percent, below both the state s 6.6 percent and the nation s 6.2 percent. Major employers are primarily retail trades, healthcare, and hospitality services. About 19% of local jobs are in the service occupations, and small businesses provide a level of economic diversity and stability. Fort Lauderdale-Hollywood International Airport remains one of the fastest growing airports in the country and plays a major role in the economic welfare of the region. It is ranked 21 st in the nation in total passenger traffic and 13 th in domestic origin/destination passengers. The top ranked Port Everglades is one of the busiest cruise ports in the world and is among the most active cargo ports in the United States. The total value of economic activity at Port Everglades is approximately $26 billion. The reconstructed Interstate 595, which links the western portion of the county to Port Everglades, will be completed in This large project is estimated to have added at least 23,000 jobs and $2.3 billion to the state s GDP. BROWARD COUNTY PUBLIC SCHOOLS Broward County Public Schools (BCPS) is an independent school district. The first two public schools opened in 1899, and the school district was established in It is now the sixth largest school system (by enrollment) in the United States and second largest in Florida. BCPS is Florida s first fully accredited school system since 1962, meeting the rigorous accreditation standards established by AdvancED, the largest accreditation agency in the nation District Budget 3

16 INTRODUCTORY SECTION EXECUTIVE SUMMARY BCPS utilizes an Innovation Zone concept that groups schools together in a collaborative effort to provide better educational opportunities for students. In molding the Innovation Zone concept, the main priority was that all facets of the educational environment be addressed. Schools are organized in a feeder pattern, or community-centered concept, to promote a smooth, constant base of support. Each Innovation Zone consists of a cluster of schools that includes a high school, middle schools, elementary schools, and centers. The zones divide the District into 28 representative, responsive, and manageable geographic areas, while maintaining the importance and influence that a large school district demands. Educational Levels Offered Broward County Public Schools serves students from infants through adults. Besides the various educational programs offered for kindergarten to grade 12 students, pre-kindergarten services include programs for the babies of teen parents who are progressing toward achieving high school diplomas, programs for special education infants and toddlers below the age of three, programs for three and four year old disabled students, and programs for eligible low income, at-risk students. In addition, a Voluntary Pre-Kindergarten (VPK) program is offered for 4 year old students to give them an accelerated beginning to their education. In addition to services provided for children, Broward County Public Schools offers programs for adults to learn the necessary skills in order to enter the workforce or increase opportunities for advancement in current positions. Also, adult students from foreign countries have the opportunity to learn communication skills through our English for Speakers of Other Languages (ESOL) programs, and all citizens can take fee supported courses to increase personal development in various subjects such as computers, photography, and personal financial planning. There are 230 District schools: 141 elementary, 40 middle, 30 high, three multi-level, five alternative/adult high, three technical, five exceptional student education centers, and three disciplinary centers. Three virtual programs (one each for elementary, middle, and high) are included. The District also has 15 contract agency schools (six for Department of Juvenile Justice programs and nine with programs for students with disabilities). In addition, there are 100 charter schools in Broward County, nine of which are newly opened in That is a total of 345 educational locations for PK-12 students. There are also 21 sites for adult education. Enrollment Benchmark Enrollment Pre-Kindergarten to Grade Diversity Breakdown Pre-Kindergarten to Grade 12 Pre-Kindergarten 4,839 Percent Number Elementary 97,960 White 50.8% 134,741 Middle 47,826 Black 40.7% 107,995 High 69,394 Multi-racial 3.4% 9,111 Centers 5,330 Asian 3.6% 9,738 Charter Schools 40,052 Native American 1.3% 3,349 Total ,401 Native Pacific Islander.2% 467 Projected ,894 Total % 265,401 4 Broward County Public Schools

17 INTRODUCTORY SECTION EXECUTIVE SUMMARY 280,000 From to ,449 05, BCPS experienced 275, ,692 rapid growth in 275,380 enrollment each year, 270,000 totaling over 31, , ,436 students. From , to , there 260,796 was a decrease each 262, ,000 year, for a total decline 256, ,803 of 14,000 students. 255,000 From to ,203 10, the number of 250,000 students remained stable. From to , enrollment increased by approximately 2,000 each year and increased by approximately 3,000. An increase of approximately 3,300 students is projected for each year from through Vision Statement Educating today s students to succeed in tomorrow s world. Mission Statement Broward County Public Schools (BCPS) is committed to educating all students to reach their highest potential. Values All students will learn when their individual needs are met Learning is a lifelong process Every student has a right to a high-quality educational option Engaged families combined with highly effective teachers and school leaders are the core components of a successful school Positive character education is essential to whole child development The diversity of our community is valuable and must be embraced Students must be prepared as innovative thinkers and responsible citizens to compete in a global economy High-quality customer service is a critical component of high-quality education Positive stakeholder involvement enhances student achievement Everyone must be held to the highest ethical standards to achieve excellence Everyone must contribute to and be held accountable for student achievement An equitable education provides all necessary resources to meet student needs All District services must clearly tie to student achievement Respect and dignity are critical, both in and out of the classroom Public education is the foundation of a democratic society It is essential that BCPS develops an informed, engaged, and responsible citizenry Three-Year Strategic Plan, Through Goal 1: High Quality Instruction Objectives and Measures Increase graduates who meet college/career readiness indicators from 67% to 80% District Budget 5

18 INTRODUCTORY SECTION EXECUTIVE SUMMARY Increase four-year graduation rate from 76% to 90%. Increase 8th graders proficient (Level 3+) in reading, math, and science from 41% to 57%. Increase 5th graders proficient (Level 3+) in reading, math, and science from 43% to 69%. Increase in Early Childhood (3rd graders) proficient (Level 3+) in reading and math from 52% to 84%. Reduce and eliminate achievement gaps. Tactics Curriculum rigor Superior principal leadership Proactive intervention and remediation Quality educational choice Superior teaching capacity Data-driven decision-making Integration of 21st-century skills Multiple Elements Are Important for Effective High Quality Instruction Everyone is involved: All stakeholders are involved in the cultural change that results from the development and implementation of high quality instruction. Cyclical process: It is a cycle instead of a single goal the process never ends. Goals are set, evaluated, and refined as new, more challenging goals are created, and the process starts again. Measurable and data-driven: It creates measurable, quantifiable goals that explain how and why we are doing certain things. Goal 2: Continuous Improvement Objectives and Measures 50% of business and support services in top-quartile of performance measurement and benchmarking for K-12 school operations (Council of Great City Schools). Productivity (efficiency) improvements: 2% improved efficiency in administrative, operations, and other non-instructional spending. Plus-or-minus 2% general fund expenditures efficiency (approved budget as a percentage of actual budget). Monitor leading indicators associated with the objectives under high-quality instruction (e.g., attendance, behavior, grades, etc.). Improve environmental and sustainability management in operations and schools. Tactics Effective business and support services Alignment of activities and goals Data-driven decision-making Effective system of accountability Multiple Elements Are Important for Effective Continuous Improvement Everyone is involved: All stakeholders are involved in the cultural change that results from the development and implementation of effective continuous improvement. Cyclical process: It is a cycle instead of a single goal the process never ends. Goals are set, evaluated, and refined as new, more challenging goals are created, and the process starts again. Measurable and data-driven: It creates measurable, quantifiable goals that explain how and why we are doing certain things. Goal 3: Effective Communication Objectives and Measures Promote our accomplishments and success through media outlets, our website and social media. 6 Broward County Public Schools

19 INTRODUCTORY SECTION EXECUTIVE SUMMARY Share success stories in our school community. Create surveys to solicit customer feedback. Increase the utility of data with powerful analytics. Tactics Family and community engagement Proactively engaged staff Superior customer service Student engagement Enriching external partnerships Effective use of technology Multiple Elements Are Important for Effective Communication Everyone is involved: All stakeholders are involved in the cultural change that results from the development and implementation of effective communication. Cyclical process: It is a cycle instead of a single goal the process never ends. Goals are set, evaluated, and refined as new, more challenging goals are created, and the process starts again. Incremental improvement: It is a step-by-step approach. It is not something we do over the course of a week, month, or year and then stop doing because a goal has been achieved. Snapshot of a School Year The District s students represent a diverse multicultural/multiethnic population from 204 countries speaking 135 languages and approximately 27,000 students are identified as English Language Learners. Exceptional Student Education (ESE) is provided to approximately 45,000 children 34,000 with special needs and 11,000 gifted students. BCPS leads the state in the number of high school students earning Advanced Placement (AP) honors, distinctions, and awards. Over 20,000 pre-kindergarten to grade 8 students participate in before and after school programs. The school year calendar for kindergarten through grade 12 students is 180 days. There are over 175,000 adult and continuing education students. BCPS leads the state in National Board Certified Teachers. The District has approximately 1,000 school buses on daily routes, transporting more than 75,000 students to and from school every day. Every year, the total miles driven is more than 17 million miles to over 290 locations. School Performance: Governor s A+ Plan All fifty states have designed and implemented state accountability systems that can be used to assess the success of individual school personnel in ensuring that students meet state-determined standards. Under Florida s A+ Plan for Education, Florida Comprehensive Assessment Test (FCAT) results are used to determine letter grades for each public school School Grades A B C D F Level n % n % n % n % n % Elementary % % % % 8 4.9% Middle % % % % 5 7.1% High % % 3 7.9% 0 0.0% 0 0.0% Total District Budget 7

20 INTRODUCTORY SECTION EXECUTIVE SUMMARY The school grade formula is comprised of student performance in reading, mathematics, science, and writing, annual learning gains in reading and mathematics, achievement level in science, and progress demonstrated by students struggling in reading and/or mathematics. Starting in , FCAT metrics account for 50% of the high school grade. The remaining grade is derived from student performance and participation in accelerated courses, college readiness in reading and mathematics, and the overall graduation rate, as well as the graduation rate of at-risk students. Graduation information is not released until December of the following school year; therefore, school grades for the entire District were not yet available at the time of this publication. Student Performance: Test Scores The results of the School Accountability Report released by the Florida Department of Education (FDOE) show that the majority of BCPS students continue to perform well. Per pupil cost in increased by 7% within the General Fund, and FCAT scores reflect slight improvements over results from prior year. The FCAT is a criterion-referenced, performance based test designed to measure reading, mathematics, and science frameworks. In , BCPS and charter schools in Broward, who are included in BCPS overall results, served 262,563 students. This figure included students in poverty (60.4%), and English language learners (10.4%). Test scores are a central part of any assessment of progress; and despite the challenging circumstances of many of the students, results show that Broward County students are performing well in school. FCAT Reading (percentage Level 3 & above) Grade: Florida 57% 61% 61% 60% 57% 57% 53% 55% Broward 57% 61% 60% 61% 58% 59% 52% 53% FCAT Math (percentage Level 3 & above) FCAT Science (percentage Level 3 & above) Grade: Grade: 5 8 Florida 58% 63% 56% 53% 56% 47% Florida 54% 49% Broward 56% 64% 56% 56% 55% 43% Broward 49% 47% Examinations are administered to students who seek opportunities for advanced study by taking Advanced Placement (AP) courses. Students who receive an AP examination score of 3 or higher receive college credit from institutions of higher education for the AP course while still enrolled in high school. A comparison of the 2.58 mean score for BCPS students is lower than the 2.87 global mean score (which includes military and exchange students) and one-hundredth lower than the 2.59 state mean score. Technology District schools are equipped with wireless network infrastructure and enduser equipment that is capable of delivering to both students and staff the advantages of mobile computing. The use of wireless networking has proven to be a powerful catalyst to the increased integration of technology in the teaching and learning processes and supports improved administrative efficiencies and collaboration through the District s workforce. The deployment of wireless networking is also allowing schools to be more flexible and effective in their use of limited classroom space. 8 Broward County Public Schools

21 INTRODUCTORY SECTION EXECUTIVE SUMMARY BCPS technology resources extend beyond networks and equipment. Distance learning opportunities for students have expanded and digital resources, such as online curriculum and just-in-time professional development, are available to both students and teachers. The District s virtual programs allow elementary, middle, and high school students to take art, business education, language arts, math, science, and social studies courses online. Students are taught how to successfully navigate an online course and how to study in an online environment. Students also receive free access to certified academic advisement and college planning. The Broward Enterprise Education Portal (BEEP) is a secure, single point of access to digital resources for teaching and learning. These digital doorways allow teachers, students, administrators, and parents to access current and relevant resources and information focused on student achievement, academic performance, and instructional best practices. The District also offers Virtual Counselor, a unique program that provides on-line access for parents and students to students records, such as attendance, grades, and credits, all in one easy location. Broward Virtual University (BVU) is designed to provide educators with a meaningful academic learning experience as well as the opportunity to participate in staff development training at their convenience. BVU courses are a viable alternative to after school and weekend training. With Internet access being the only prerequisite, the courses can be accessed anywhere, at any time. Technical support is provided around the clock DISTRICT BUDGET The budget of BCPS is a detailed operating plan that identifies estimated expenditures in relation to estimated revenues. The budget reflects the School Board s priorities and represents a process through which policy decisions are made, implemented, and controlled. Funding for Broward County Public Schools is derived from three main sources of funding Federal, State, and Local. For the eighteenth consecutive year, BCPS received the Meritorious Budget Award from the Association of School Business Officials International for its annual budget. In addition, the Government Finance Officers Association of the United States and Canada presented the Distinguished Budget Presentation Award to the School Board of Broward County, Florida for its annual budget for the fiscal year. This is the seventeenth year the District has received this prestigious award. In order to receive these awards, a governmental unit must publish a budget document that meets program criteria as a policy document, an operations guide, a financial plan, and a communications device. The awards represent a significant achievement by the District and reflect the commitment of the School Board and staff to meeting the highest standards of school budgeting. Budget Process Federal funds are received from the United States government. These funds are either received directly from the federal government or received with the state as the distributing agency. State funds to school districts are provided primarily by legislative appropriations from the state s General Revenue Funds through the Florida Education Finance Program (FEFP). While a number of tax sources are deposited in the state s General Revenue Fund, the predominant tax source is the sales tax, which is currently at six percent. State funds appropriated to finance the FEFP for all districts in are $7.5 billion, up $100 million from For all districts in total, there has been no change in funding for Class Size Reduction and School Recognition Awards from to District Budget 9

22 INTRODUCTORY SECTION EXECUTIVE SUMMARY Local funding, mainly from property taxes, is required from each school district in order to participate in the Florida Education Finance Program. The District is authorized by Florida Statutes to levy property taxes for District operations, capital improvements, and debt service. This is accomplished by establishing millage rates based on the county s gross taxable value as certified by the Property Appraiser. Upon receipt of this certification, the District has 24 days to submit to the Board a proposed budget to be advertised for the fiscal year. The Board must approve the budget within 80 days of the receipt of certification of property values. Preliminary and final hearings are conducted and the budget is then submitted to the Commissioner of Education for approval. Potential revenue to be generated statewide through property taxes for is $8.3 billion, up approximately $500 million from Budgetary control is maintained at the expenditure object level within each function. Unencumbered appropriations lapse at year-end. Encumbered appropriations are carried forward, if applicable, to the following year for the General Fund and closed after a three-month period. Management may not amend the budget without the specific Budget Calendar By July 1, 2014 Property Appraiser certifies tax roll. By July 19, 2014 District receives Required Local Effort from Florida Dept. of Education (FLDOE). July 22, 2014 Present tentative budget to the board at School Board meeting. July 25, 2014 Advertise in the newspaper. July 29, 2014 First Public Hearing on proposed millage rate and tentative budget. August 4, 2014 Advise Property Appraiser of proposed millage rate. September 16, 2014 Second Public Hearing to adopt millage rate and final budget. September 19, 2014 Submit budget to FLDOE. Notify Property Appraiser, Tax Collector, and Dept. of Revenue of adopted millage rate. approval of the School Board. Budgets for all funds are amended during the year by submitting the requested amendments at the function level to the Board for approval. Accordingly, no expenditure may be authorized and no obligation incurred in excess of the current budgetary appropriation without Board authorization. Broward County Public Schools (BCPS) has adopted the philosophy of school-based management. Recognizing that each school has unique needs, the principal, in conjunction with the School Advisory Council (SAC), determines what staffing pattern will best meet school needs. As such, each school is given a sum of money based on the number and types of students in each program. Funds are distributed as an Instructional Allocation and a Support Allocation. However, all funds may be used to best serve the students of the school. Budget Message BCPS is committed to maintaining current educational programs for students. In preparing the budget, the District has aligned resources with the Strategic Plan goal. Funds have also been set aside for the second year implementation of performance pay and salary restructuring. The District has expanded its Broward Virtual School franchise in order to meet online course graduation requirements, assist with class size, and provide courses for credit recovery. Implementation of the voter-approved Class Size Reduction constitutional amendment requiring the maximum number of students per class period be 18 in pre-kindergarten through third grade, 22 in grades 4-8, and 25 in grades 9-12 remains a priority for the District. 10 Broward County Public Schools

23 INTRODUCTORY SECTION EXECUTIVE SUMMARY The District continues to recover from the economic downturn that started in The District s budget decreased from $4.5 billion in to $2.9 billion in , a loss of 36 percent of funding across all funds. One-time dollars were used to balance the budget over the past several years, including $9.2 million in onetime dollars to balance the General Fund budget. In , there was a 4.73% increase in funding through the Florida Education Finance Program (FEFP); however, included in that increase was $47 million dedicated for teacher raises only. For , there is a 3.65% increase, which includes funds to cover the teacher raises in the prior year. This leaves the District s funding for students still below funding levels. Broward County property tax values have begun to rebound, with a 4.08% increase for and a 8.09% increase for , but are still far below what they were in 2007 and The budget achieves the following: Invests $53 million into schools and classrooms for Critical Projects and District Initiatives that align to the Strategic Plan goals and objectives; Does not use one-time funds to balance the budget; Sets aside funds for the second year implementation of performance pay and salary restructuring; Covers inflationary increases, such as electricity, water, fuel, and the Florida Retirement System; Has a modest projected increase in fund balance built into the General Fund; and Sets aside contingency reserves of $1 million for any possible class size penalty, $1 million for hurricane and/or tropical storm emergencies, and $5 million for a mid-year holdback of funding by the state. Florida Education Finance Program. The focus of the state finance program bases financial support for education upon the individual student participating in a particular educational program rather than upon the number of teachers or classrooms. Florida Education Finance Program (FEFP) funds are primarily generated by multiplying the number of full-time equivalent students (FTE) in each of the educational programs by cost factors to obtain weighted FTE. Weighted FTEs are then multiplied by a state base student allocation and by a district cost differential in the major calculation to determine the state and local FEFP funds. Program cost factors are determined by the Legislature and represent relative cost differences among the FEFP programs. Each school board participating in the state allocation of funds for current operations of schools must levy the Required Local Effort (RLE) millage for its required local funding. Each district s share of the state total of Required Local Effort is determined by a statutory procedure, beginning with certification of the property tax valuations of each district by the Department of Revenue. The Commissioner of Education certifies each district s Required Local Effort millage rate (calculated by dividing the amount to be raised through the Required Local Effort by 96 percent of the gross taxable value, for school purposes, of the district). Certifications vary due to the use of assessment ratios designed to equalize the effort on the FEFP of differing levels of property appraisal in the counties. Millage rates are also adjusted as RLE may not exceed 90 percent of a district s total FEFP entitlement. For the school year, the state has required that BCPS contribute $771.5 million in property tax dollars in order to receive $1.8 billion in Total State and Local FEFP funds. In order to generate the required portion, the District must levy mills, which does not include the mills for the Prior Period Adjustment, on $153.5 billion in property value. Of the $771.5 million, the state will appropriate 96 percent, which is $740.7 million, to Broward District Budget 11

24 INTRODUCTORY SECTION EXECUTIVE SUMMARY The State mandated RLE has increased from $698.3 million in to $740.7 million in The combined RLE millage and the RLE Prior Period Adjustment millage has decreased 0.80% and the overall millage has decreased by 0.56%. The taxable value in Broward County as of budget adoption has increased $5.6 billion, or 8.09%, from $142.0 billion to $153.5 billion. In addition to the RLE, school boards may set discretionary tax levies of the following types: Capital Outlay and Maintenance: School boards may levy up to mills for new construction and remodeling, site improvement or expansion to new sites, existing sites, auxiliary facilities, renovation and repair of existing school plants, maintenance, purchase of new and replacement equipment, school bus purchases, enterprise resource software applications, and driver education vehicles. Payments for lease-purchase agreements for educational sites and facilities are % Inc/(Dec) Property Value (billion) $142.0 $ % Millage Millage Rate Millage Rate Non-Voted: RLE RLE Prior Period Adj % Inc/(Dec) (0.80%) Discretionary % Add l Discretionary % Capital % Sub-Total (0.56%) Voted: Debt Service % Total (0.56%) authorized by board policy not to exceed 60% of the proceeds of the millage levied under this authority. Proceeds may also be used for the payment of costs of leasing re-locatable educational facilities and of renting or leasing educational facilities and sites. The Capital millage for the school year is , generating approximately $204.5 million in revenue. Current Operations: The maximum discretionary current operation millage set by the Legislature for is mills, which will result in approximately $110.3 million in revenue. There is no Additional Discretionary millage for In addition to the board-set levies, there are two provisions for voter approved millage levies to address short-term needs. The first provision provides for additional millage for up to two years, and the money can be used for both operating and capital expenses. This levy would not count against the mill cap, which does not include Debt Service. The second provides for additional millage for up to four years that can be used for operating purposes. This levy would count against the mill cap. Tax levies for debt service are in addition to the levies for current operations but are limited by State Board of Education Rule to mills and 20 years duration, except with specific State Board approval. Qualified electors may vote for a local bond issue to be retired by a millage levy. The District s Debt Service Millage for the school year is mills. Governmental Funds The accounts of the District are organized on the basis of funds and account groups. The individual funds account for the governmental resources allocated for the purpose of carrying on specific activities in accordance with special regulations, restrictions, or limitations. The funds are used to account for the programs and activities of the governmental functions of the District and are grouped into two fund types, which are further divided into six generic funds: Governmental Proprietary General Fund Debt Service Self Insurance Capital Projects Special Revenue Other Internal Services 12 Broward County Public Schools

25 INTRODUCTORY SECTION EXECUTIVE SUMMARY General Fund ($000,000). This fund serves as the primary operating fund of the District. All general tax revenues and other receipts that are not allocated by law or by contractual agreement to another fund are accounted for in this fund. Local ad valorem taxes, the Florida Education Finance Program (FEFP), and selected State categorical programs constitute the primary resources of the General Fund. Daily operational costs, such as personnel salaries and benefits, materials and supplies, pupil transportation, maintenance, security, and utilities are also reflected in this fund. The General Fund budget for the school year is $2,122.1 million, an increase of $183.5 million, or 9.5%, from the previous year. State and Federal sources account for 49.2% of General Fund Revenue Actual Budget Inc/(Dec) Federal Direct $ 2.2 $ 2.0 ($0.2) Federal Through State (1.4) State: FEFP Workforce Development (0.7) Class Size Reduction School Recognition Other State Local: Local Taxes (incl. prior yr.) Interest (1.6) Fees (0.2) Other Local (16.2) Transfers In and Other Financing Sources (54.2) Beginning Fund Balance Total $2,125.9 $2,197.7 $71.8 the total revenue, with Local sources comprising another 40.6%. The FEFP portion, which includes FEFP, Workforce Development, Class Size Reduction, School Recognition, and Local Taxes, accounts for approximately 87.0% of the total budget. The majority of transfers and other financing sources represent the transfer into the general fund budget by capital budget for facility repair and maintenance costs and for health, workers compensation, and general liability. General Fund Appropriations Actual Budget Inc/(Dec) Instruction $1,281.3 $1,333.6 $ 52.3 Pupil Personnel Services Instructional Media Services, Instruction Related Technology, Instruction & Curriculum Dev. Srv., Instruc. Staff Trng Srv., Community Srv School Administration Operation of Plant, Maintenance of Plant, Facilities Acquisition and Construction, Capital Outlay ( 1.6) Student Transportation Services Board, General Administration, Administrative Technology Services, Fiscal Services, Central Services, Debt Service Transfers and Ending Fund Balance Total $2,125.9 $2,197.7 $ 71.8 The total budget includes funding for centralized functions such as Financial Services, Human Resources, Research and Evaluation, Maintenance, and Transportation, as well as funding for employee benefits at $341.4 million and for various initiatives such as class size reduction at $300.8 million District Budget 13

26 INTRODUCTORY SECTION EXECUTIVE SUMMARY Capital Projects Funds ($000,000). These funds are used to account for revenue to acquire, construct or maintain facilities and capital equipment. Traditionally the major sources of revenue for capital projects funds are local ad valorem taxes (property taxes or capital millage), Certificates of Participation (COPs) and State Public Education Capital Outlay (PECO) distributions. The Capital Projects Funds budget for the school year is $510.5 million, a decrease of $26.2 million, 5% lower than the previous year. The decrease to the capital budget is a continuing result of legislative reductions to the capital millage rate, property value declines and reductions in State funding. Through long range financial planning, project cancellations allowed us to build up our capital reserves so that we can weather the downturn. These reserves are helping us to pay for the maintenance and upkeep of our schools Capital Outlay Budget Revenue Actual Budget Inc/(Dec) Federal $0.0 $0.0 $ 0.0 State: PECO PECO Charter Schools ( 2.7) Other ( 0.7) Local: Millage Loans Other ( 2.3) Transfers ( 2.8) Other Financing Sources Committed Project Balances ( 48.1) Total $ $ ($ 26.2) Estimated revenues are calculated based on official state notifications, certified county tax estimates, historical experience and long term local projections. The primary source of capital outlay revenue this year is the capital millage, which is determined by using the certified property tax roll. The State revenue sources of the PECO, Capital Outlay Bond Issue (COBI) and Capital Outlay and Debt Service (CO&DS) are budgeted at the official notification amounts. Again this year the State is not giving school districts any PECO Construction monies. However, the State has allocated all of the PECO funding to Charter Schools. Interest income, impact fees, and miscellaneous income are based on expected cash flow and projected interest rates. Due to recent capital tax rate reductions and property value declines, District administrative staff has determined that the District should not issue any new construction financing from Certificates of Participation (COPs). The District utilized a comprehensive process to gather information, prioritize capital outlay needs and develop the fiveyear District Educational Facilities Plan (DEFP) that was approved by the School Board and became the starting point for the capital outlay budget. All projects in the DEFP are prioritized based on need and available funding. As stated in Section (3), Florida Statutes, The purpose of the educational facilities plan is to keep the district school board, local governments, and the public fully informed as to whether the district is using sound policies and practices that meet the essential needs of students and that warrant public confidence Capital Outlay Budget Appropriations Actual Budget Inc/(Dec) Library Books (new libraries) $ 0.0 $ 0.0 $ 0.0 Audio Visual Materials ( 0.1) Buildings, Furn. & Fixtures Furniture, Fixtures & Equip Motor Vehicles (incl. buses) Land Improvements. other than buildings Remodeling & Renovations Computer Software ( 0.1) Transfers Committed Project Balances ( 228.2) Total $ $ ($ 26.2) in district operations. This year the DEFP provides the School Board and the public a detailed capital outlay plan that appropriates $1.4 billion in estimated capital revenues from fiscal years to Broward County Public Schools

27 INTRODUCTORY SECTION EXECUTIVE SUMMARY The annual preparation of the capital outlay budget is a multi-step process. The major components of the capital outlay budget are facilities projects, debt service (transfers), maintenance and technology. The appropriation for debt service is determined by the Treasurer using the debt service amortization schedules. Due to the recent declines in capital outlay revenue the District has shifted the capital budget focus from new construction projects, major renovation projects and replacement school projects to life-safety and prioritized maintenance projects including indoor air quality and Americans with Disabilities Act compliance. In recent years over $1.8 billion in capital projects and programs were shelved. All of these projects have been memorialized and will be reviewed for reinstatement as funding becomes available in the future. Broward County property tax revenues are stabilizing and continue to increase over the prior year. Since our main source of capital outlay revenue is the local property tax this is good news for the District. Special Revenue Funds ($000,000). These funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted or committed to expenditures for specific purposes. There are three major components to the Special Revenue Funds: Special Revenue, Food Service; Special Revenue, Other; and Special Revenue, Miscellaneous. Special Revenue, Food Service is used to fund the district-wide school cafeteria program. The Food Service budget for the school year is $151.3 million, an increase of $11.0 million, or 7.8%, from the previous year. Special Revenue, Food Service Revenue Actual Budget Inc/(Dec) Federal through State $ 83.0 $ 87.1 $ 4.1 State Sources Local Sources ( 0.6) Fund Balances Total $ $ $ 11.0 Special Revenue, Food Service Appropriations Actual Budget Inc/(Dec) Salaries & Fringe Benefits $ 38.3 $ 42.7 $ 4.4 Purchased Services Energy Services Materials & Supplies Capital Outlay Other Expense Transfers Fund Balance ( 1.6) Total $ $ $ 11.0 Special Revenue, Other contains funding that is primarily from federal sources to be used to provide specific educational programs administered by the District. The four major programs, which account for 84% of the total funding, are the Elementary and Secondary Education Act, Title I Program at $74.7 million, Individuals with Disabilities Education Act (IDEA) at $55.7 million, Eisenhower Math and Science, Title II, Part A at $10.9 million, and Early Head Start and Head Start at $14.1 million. Head Start and Early Head Start are programs designed to serve three and four year old children and their families by providing a variety of learning experiences to foster intellectual, social, and emotional growth, thereby enabling the development of school readiness skills needed in kindergarten. Special Revenue, Other Revenue Actual Budget Inc/(Dec) Federal Direct $ 25.0 $ 44.8 $ 19.8 Federal through State ( 0.4) State Sources Local Sources Incoming Transfers Total $ $ $ 21.3 Special Revenue, Other Appropriations Actual Budget Inc/(Dec) Salaries & Fringe Benefits $ $ $ 24.2 Purchased Services ( 0.8) Energy Services Materials & Supplies ( 2.1) Capital Outlay ( 1.6) Other Expense Total $ $ $ District Budget 15

28 INTRODUCTORY SECTION EXECUTIVE SUMMARY Title I is a federally funded program for economically disadvantaged children who reside in school attendance areas with a high concentration of low-income families. IDEA is a federally funded program for the purpose of supporting Exceptional Student Education (ESE). Title II, Part A funds for include Staff Development for Academic Improvement and Improved Teacher Quality. The Special Revenue, Other budget for the school year is $205.4 million, an increase of $21.3 million. These types of dollars are only recognized when actually awarded by the funding agency. Special Revenue, Miscellaneous accounts primarily for activities in the District s After School Care Program that provides on-grounds before and after school care for elementary and middle school students. The Special Revenue, Miscellaneous budget for the school year is $4.3 million. Special Revenue, Misc. Revenue Actual Budget Inc/(Dec) Local Sources $ 1.4 $ 1.4 $ 0.0 Transfers Fund Balance Total $ 4.1 $ 4.3 $ 0.2 Special Revenue, Misc. Appropriations Actual Budget Inc/(Dec) Community Services $ 0.4 $ 0.4 $ 0.0 Other ( 0.1) Transfers Fund Balance Total $ 4.1 $ 4.3 $ 0.2 Special Revenue, Stabilization funding was received by the District in and again in through the American Recovery and Reinvestment Act (ARRA) as one-time funding provided to states to save and create jobs; improve student achievement through school improvement and reform; ensure transparency and accountability and report publicly on the use of funds; and invest one-time ARRA funds thoughtfully to minimize the funding cliff. Special Revenue, Stimulus funds were also received by the District beginning in as part of ARRA, along with Race to the Top funding that was first allocated to Florida school districts in Only Race to the Top funding has continued for Special Revenue, Stimulus Revenue Actual Budget Inc/(Dec) Federal Direct $ 0.0 $ 0.0 $ 0.0 Federal through State (4.6) State Sources Local Sources Total $ 18.7 $ 14.1 $ (4.6) Special Revenue, Stimulus Appropriations Actual Budget Inc/(Dec) Salaries & Fringe Benefits $ 14.9 $ 10.6 ($ 4.30) Purchased Services ( 0.1) Materials & Supplies ( 1.0) Capital Outlay Other Expense ( 0.4) Transfers Total $ 19.9 $ 14.1 ($ 5.8) Debt Service Funds ($000,000). These funds are used to account for the accumulation of resources for and the payment of interest and principal on general long-term debt. Major sources of revenue for these funds include State Board of Education state revenue. The Debt Service budget for is $181.2 million, a decrease of $110.0 million. 16 Broward County Public Schools

29 INTRODUCTORY SECTION EXECUTIVE SUMMARY Debt instruments are issued to finance new school construction and renovate existing facilities, as well as to facilitate major purchases such as computers and buses. In addition, the District is continually reviewing opportunities to reduce existing debt service by restructuring or refinancing existing obligations. To minimize taxpayer costs, the District strives to ensure that debt service millage, levied for bonded debt, is the least necessary to adequately fund debt service costs in a given fiscal year. As of June 30, 2014, the District had a number of debt issues outstanding. These issues included $33.9 million in bonds to be retired by the state withholding certain District revenues and $1.7 billion in Certificates of Participation (COPs). The District s general obligation debt is rated Aa3 by Moody s, A+ by Standard & Poor s, and AA- by Fitch. The District s COPs are assigned underlying ratings of Aa3 by Moody s, A by Standard & Poor s, and A+ by Fitch. Debt Service Revenue Actual Budget Inc/(Dec) State Sources $ 9.8 $ 8.2 ($ 1.6) Local Sources ( 0.3) Transfers In Other Financing Sources ( 114.1) Fund Balance 3.0 ( 3.9) ( 6.9) Total $ $ ($ 110.0) Debt Service Appropriations Actual Budget Inc/(Dec) SBE & COBI Bonds $ 10.0 $ 8.2 ($ 1.8) District Bonds Transfers Out Other Debt Service ( 101.8) Other Financing Sources ( 12.6) Fund Balance ( 3.9) Total $ $ ($ 110.0) Proprietary Funds ($000,000). These funds are used to account for the financing of goods or services provided by one department to other departments of the District. The District s Proprietary Funds are the Internal Services Fund. On January 1, 2013, the District became self-insured for health insurance. Prior to , the Self- Insurance Fund was used to account for and finance the uninsured risks of loss for worker s compensation, as well as auto and general liability claims. Claim activity is now recorded in the General Fund. Other Internal Services Revenue Actual Budget Inc/(Dec) Interest $ 0.0 $ 0.0 $ 0.0 Services Provided to Other Funds ( 56.4) Transfers Fund Balance Total $ 57.4 $ 1.0 ($ 56.4) The Other Internal Services Fund for the District is used to account for printing services. The primary source of revenue for this fund is from cost centers within the District on a cost reimbursement basis. The projected operating revenues for are $1.0 million. Other Internal Services Appropriations Actual Budget Inc/(Dec) Salaries and Fringe $ ($ 54.0) Purchased Services ( 1.7) Materials and Supplies ( 1.7) Capital Outlay ( 0.5) Fund Balance ( 0.1) Total $ 57.4 $ 1.0 ($ 56.4) District Budget 17

30 INTRODUCTORY SECTION EXECUTIVE SUMMARY FLORIDA LOTTERY A portion of this funding is distributed to school districts to be used for School Recognition rewards to schools eligible through the Florida School Recognition Program. At qualified schools, the award per eligible student is $100. If any funding remains after award payments are made to qualified schools, those funds will be prorated to the school $16,000,000 districts as a discretionary amount to be $15,000,000 used to fund initiatives within the District. $14,000,000 For , the projected allocation for BCPS is $11.8 million for School $13,000,000 Recognition rewards, and $2.7 million in $12,000,000 discretionary funding STAFFING Fund Positions General Fund 21,366 21,788 23,038 Special Revenue Fund 3,560 3,338 3,157 Capital Fund Internal Services Total 25,121 25,278 26,347 Special Revenue Fund 12% General Fund 87% Capital Fund 1% General Fund positions are 87% of the budgeted full time equivalent positions in the District. Positions within the Special Revenue Funds make up 12% of the total staffing, and 1% of District positions are in the Capital Fund. Budgeted positions include vacant positions as well as filled positions. Full time equivalent positions are determined by dividing the total of all standard salaries in a position by the standard salary for that position. FIVE YEAR FORECAST Five Year Forecast Estimated Revenue Local Sources $1,566.1 $1,654.9 $1,736.6 $1,822.8 $1,913.6 State Sources 1, , , , ,164.3 Federal Sources Fund Balance Total $3,397.7 $3,540.5 $3,689.8 $3,845.3 $4,009.3 Estimated revenue in the 5-year forecast is developed using linear regression and 5-year averaging. The forecast values used in calculating projected revenue from local sources are from the Florida Office of Economic and Demographic Research. Proposed expenses are based on the percentages of the proportional share of expense items with the total of projected revenue. Five Year Forecast Proposed Expenditures Instructional Services $1,577.5 $1,657.9 $1,742.3 $1,831.1 $1,924.4 Operating other than instruction ,029.4 Debt Service Capital Outlay Fund Balance Total $3,397.7 $3,540.5 $3,689.8 $3,845.3 $4, Broward County Public Schools

31 INTRODUCTORY SECTION PRINCIPAL OFFICIALS PRINCIPALS OFFICIALS Name Title Robert W. Runcie Superintendent of Schools Jeffrey Moquin Chief of Staff Amanda Bailey Chief Human Resources Officer Dr. Desmond Blackburn Chief School Performance and Accountability Officer Leslie Brown Chief Portfolio Services Officer Dr. Elisa Calabrese Chief Talent Development Officer Tracy Clark Chief Public Information Officer Brian Kingsley Chief Academic Officer (Acting) I. Benjamin Leong CPA Chief Financial Officer Derek Messier Chief Facilities Officer Maurice Woods Chief Strategy and Operations Officer District Budget 19

32 INTRODUCTORY SECTION PRINCIPAL OFFICIALS INNOVATION ZONES AND ZONE FACILITATORS High School Blanche Ely/Pompano Boyd Anderson Coconut Creek Cooper City Coral Glades Coral Springs Cypress Bay Deerfield Beach Dillard Everglades Flanagan Fort Lauderdale Hallandale Hollywood Hills McArthur Miramar Monarch Northeast Nova Piper Plantation South Broward South Plantation Stoneman Douglas Stranahan Taravella West Broward Western Facilitator Angeline Flowers Denise Lawrence, Frances Fuce-Ollivierre Scott Fiske Michael Consaul, Wendy Doll Steven Carruth Ernie Lozano Mindy Morgan, Keith Peters Francine Baugh Angela Brown Sandra Nelson, Tammy Gilbert Chip Osborne, Carlton Campbell Danielle Smith Sharon Boyd, Patricia Yackel Errol Evans, Lourdes Gonalez April Schentrup, Juan Alejo Janet Morales Michael Breslaw Washington Collado Jermaine Fleming Angela Fulton Cherise Coleman Valerie Thomas Kathy Marlow Rick Redshaw, Kenneth King Jaime Maradiaga Maria Perez Elaine Saef, Stephen Frazier Saemone Hollingsworth By being part of an Innovation Zone, individual schools benefit through coordination, collaboration, and shared decision making with other schools in their zone. Each Innovation Zone consists of a cluster of schools that includes a high school, middle schools, elementary schools, and centers. The Zones break down barriers and divide the District into 28 representative, responsive, and manageable geographic areas while maintaining the importance and influence that a large school district demands. 20 Broward County Public Schools

33 INTRODUCTORY SECTION SCHOOL BOARD MEMBERS Donna P. Korn, At-Large, Seat 8, Current Chair (Vice Chair at time of public hearing) Along with so many other dedicated residents in our community, I hold a passion for providing every child with the highest level of education that can be made available to them. By instituting financial reform in our District, we will impact the resources made available for direct instruction for our students. The District must engage in business practices that reflect accountability, transparency, strong established processes, and ultimately sound decision making. We must look beyond the walls of our public schools and forge true partnerships with businesses in our community that can provide not only financial support but also volunteers who offer invaluable time and skills. I believe that as a corporate board we must make all decisions based on accurate and thorough information from our staff and superintendent, broad community input on issues that impact our students, and a collaborative sharing of ideas between board members as we focus on a single goal of making Broward County Public Schools the best educational choice for students. Dr. Rosalind Osgood, Vice Chair, District 5 It is in our Nation's best interest to raise the healthiest, most educated, best prepared children to solve the multiplicity of problems that lie ahead. I am committed to CHANGE - Children Have A Need to Grow Everyday. I am honored to serve on the Broward County School Board, where we continue to implement policies and best practices that increase transparency and fiscal accountability. During this time when Florida's education funding and the economy are extremely fragile, we are challenged to do more with less. Our collective expertise and passion has been the catalyst for bold leadership decisions that invest in children first. However, we still require additional funding to adequately fund our needs, especially as it relates to technology, capital improvements and human capital. We must engage the entire community in efforts to increase funding sources to provide high quality instruction and address the social needs of students. Education is the pathway to success for every child, regardless of race, gender, sexual orientation or socioeconomic status. I am devoted to working to ensure that all of our children have the opportunity to grow everyday. It is my reasonable service. Ann Murray, District 1 This has been an incredibly challenging and unpredictable year. We have faced our worst economic crisis in decades and experienced some of the greatest uncertainty ever in terms of the amount of state and local funding. Throughout this entire period, the District has emphasized the need to work collaboratively and to keep one all-important question in the forefront of our minds, What is best for our students? By doing so, we made difficult cuts but, in the end, I believe we emerged with a solid budget that will enable the School Board of Broward County to continue to have success with our academic efforts. I am proud of our Board and our staff and the way we worked to protect both our students and our county taxpayers District Budget 21

34 INTRODUCTORY SECTION SCHOOL BOARD MEMBERS Patricia Good, District 2 (Chair at time of public hearing) As a public education system, we will continue to build upon the success that was achieved last school year to ensure that all students meet their highest potential. The District has worked hard to increase operational efficiencies allowing the District to reinvest resources back into the classroom. Going forward, we will continue to find creative solutions to manage our limited resources. As your School Board Member, I will continue to work with all stakeholders to promote policies that will make our public education system the best it can be. Heather P. Brinkworth, District 3 It is an honor and a privilege to serve on the School Board of Broward County, as we work toward the common goal of ensuring every student reaches his or her highest potential. I take my fiduciary responsibility on the Board very seriously, and I am focused on ensuring that valuable resources reach our classrooms. Quality education is essential to building strong communities, and the residents of Broward County will benefit greatly from prudent investments in our schools. I am committed to making each and every decision based on sound fiscal principles, and will remain focused on promoting policies that positively impact Broward County Public Schools. When it comes to the district's bottom line, for me the bottom line is doing what is in the best interest of educating students. Abby M. Freedman, District 4 I am honored to serve with an incredible group of individuals whose budgetary focus has been centered around being fiscally responsible. Having a conservative mindset has afforded us the opportunity to put every available dollar back into our classrooms. Our greatest assets are our children, teachers, and administration and, as a school board, I am proud to say that we have always concerned ourselves with putting their needs first. Laurie Rich-Levinson, District 6 This fiscal year we worked diligently to be efficient with our limited resources so that the classroom, where teaching and learning occurs, was our top priority. I will always advocate for all our children to receive a high quality, well-rounded education in a safe environment. Each budgetary decision must be made by asking the ever important question, "What is in the best interest of our students?" They are our greatest investment! 22 Broward County Public Schools

35 INTRODUCTORY SECTION SCHOOL BOARD MEMBERS Nora Rupert, District 7 Our core business of education needs to meet every child at his/her level by teaching to that whole child with a team approach - incorporating school, home, and community to encourage success. As a former classroom teacher and a mom of ESE and gifted children, I believe that differentiated instruction that is print rich with diverse and multi-cultural material will engage our students and, more importantly, teach them critical thinking skills to bring their education to a higher level. Only then can higher literacy and graduation rates follow. With our technical classes meeting industry standards and allowing our students early certification, our graduates will enter the working and academic worlds with competitive 21st century skills. Robin Bartleman, At-Large, Seat 9 As a former classroom teacher, assistant principal, and as a parent of two students in our school system, I recognize the importance of educating the whole child. Each child deserves the best education based on his or her individual needs in a safe learning environment. We have seen slight increases in our budget the last couple of years as our economy slowly recovers; however, we are still not at 2008 funding levels. The funding increases we have seen have had to be utilized on unfunded mandates imposed by the state legislature. This year, the state expanded the number of schools requiring an extra hour of instruction. The transportation cost alone for this initiative is approximately $900,000. The State also continues to require local school districts to mitigate the costs of dual enrollment and virtual school. As a District, we continue to find operational efficiencies that allow us to redirect resources to our classrooms. This year we were able to reallocate $35.3 million dollars into District initiatives, including expanding our Digital 5 Program, which gives students 1:1 devices that are utilized during the day for instruction and at home. We have also expanded our technical colleges and opened up an additional technical high school to allow more students to participate in this exciting learning opportunity. We have finally restored our guidance counselors! Each elementary school has a minimum of one full time guidance counselor. Our arts and music programs have also been restored. As your school member, I will continue to ensure that your tax dollars are spent wisely and in the classroom, where they can have the greatest impact on our students District Budget 23

36 INTRODUCTORY SECTION 24 Broward County Public Schools

37 ORGANIZATIONAL SECTION ORGANIZATIONAL SECTION District Budget 25

38 ORGANIZATIONAL SECTION 26 Broward County Public Schools

39 ORGANIZATIONAL SECTION BROWARD COUNTY PUBLIC SCHOOLS Broward County is situated between the Atlantic Ocean and the Everglades in southeast Florida and was first incorporated in It has a total land area of 1,197 square miles, of which the western 787 square miles are conservation area and are protected from development. The remaining 410 developable square miles of land contains 30 municipalities. The county has 23 miles of white sandy beaches and 266 linear miles of canals, of which 126 miles are navigable. The first two public schools opened in Broward County in The school district for Broward County was established in 1915 and is now the sixth largest in the United States and second largest in Florida. Broward County Public Schools (BCPS) is Florida s first fully accredited school system since 1962, meeting rigorous accreditation standards established by AdvancEd, the largest accreditation agency in the nation. Total space used for schools, centers, and administrative offices is nearly 38 million square feet. BCPS is an independent school district that serves students from infants through adults. Prekindergarten through grade 12 students represent a diverse multicultural/multi-ethnic population from 204 countries speaking 135 languages, and over 27,000 of those students are identified as English Language Learners. Exceptional Student Education is provided to approximately 45,000 children 34,000 students with special needs and 11,000 gifted students. There are over 175,000 adult and continuing education students. There are 230 District schools: 141 elementary, 40 middle, 30 high, three multi-level, five alternative/adult high, three technical colleges, five exceptional student education centers, and three disciplinary centers. Three virtual programs (one each for elementary, middle, and high) are included. The District also has 15 contract agency schools (six for Department of Juvenile Justice programs and nine with programs for students with disabilities). In addition, there are 100 charter schools in Broward County, nine of which are newly opened in That is a total of 345 educational locations for PK-12 students. There are also 21 sites for adult education. Students follow a 180-day school calendar. For the school year, students began on August 18 and their last day will be on June 4. Built within that time frame are four staff planning days (there are also five planning days on August and one on June 5) and 20 days that schools are closed. On six of the 180 instructional days, students are released early so that schools can provide staff development and training Benchmark Enrollment Pre-Kindergarten to Grade Diversity Breakdown Pre-Kindergarten to Grade 12 Pre-Kindergarten 4,839 Percent Number Elementary 97,960 White 50.8% 134,741 Middle 47,826 Black 40.7% 107,995 High 69,394 Multi-racial 3.4% 9,111 Centers 5,330 Asian 3.6% 9,738 Charter Schools 40,052 Native American 1.3% 3,349 Total ,401 Native Pacific Islander.2% 467 Projected ,360 Total % 265, District Budget 27

40 ORGANIZATIONAL SECTION INNOVATION ZONES In 1991, a plan was designed to reconfigure the educational landscape of Broward County Public Schools by grouping schools together within an area. This established a collaborative effort to provide better educational opportunities for students. By the time the Innovation Zone concept was brought before the School Board to be adopted as policy, it had already begun changing the face of education in Broward. Innovation Zones by High School Blanche Ely / Pompano McArthur Boyd Anderson Miramar Coconut Creek Monarch Cooper City Northeast Coral Glades Nova Coral Springs Piper Cypress Bay Plantation Deerfield Beach South Broward Dillard South Plantation Everglades Stoneman Douglas Flanagan Stranahan Fort Lauderdale Taravella Hallandale West Broward Hollywood Hills Western In molding the Innovation Zone concept, the main priority was that all facets of the educational environment be addressed. Schools were organized in a feeder pattern, or community-centered concept, to promote a smooth, constant base of support. Each Innovation Zone consists of a cluster of schools that includes a high school, middle schools, elementary schools, and centers. The Zones break down barriers and divide the District into 28 representative, responsive, and manageable geographic areas while maintaining the importance and influence that a large school district demands. By being part of an Innovation Zone, individual schools benefit through coordination, collaboration, and shared decision making with other schools in their zone. Zone schools are part of a team effort and share resources to maximize opportunities and improve the education of students. Students, parents, and the community benefit in a number of ways through Innovation Zones. Zones create a bottom-up decision-making process, as well as providing more ways for parents to become involved in the process. In addition, the Zones have streamlined operations and created attentive administrations and localized chains of command. By using Innovation Zones to decentralize the school system, rather than breaking it into smaller districts, the District remains powerful enough to meet the needs of all students. 28 Broward County Public Schools

41 ORGANIZATIONAL SECTION VISION, MISSION, AND VALUES VISION Educating today s students to succeed in tomorrow s world. MISSION Broward County Public Schools (BCPS) is committed to educating all students to reach their highest potential. VALUES All students will learn when their individual needs are met Learning is a lifelong process Every student has a right to a high-quality educational option Engaged families combined with highly effective teachers and school leaders are the core components of a successful school Positive character education is essential to whole child development The diversity of our community is valuable and must be embraced Students must be prepared as innovative thinkers and responsible citizens to compete in a global economy High-quality customer service is a critical component of high-quality education Positive stakeholder involvement enhances student achievement Everyone must be held to the highest ethical standards to achieve excellence Everyone must contribute to and be held accountable for student achievement An equitable education provides all necessary resources to meet student needs All District services must clearly tie to student achievement Respect and dignity are critical, both in and out of the classroom Public education is the foundation of a democratic society It is essential that BCPS develops an informed, engaged, and responsible citizenry District Budget 29

42 ORGANIZATIONAL SECTION THREE- YEAR STRATEGIC PLAN THROUGH GOAL 1 High Quality Instruction Objectives and Measures Increase graduates who meet college/career readiness indicators from 67% to 80% Increase four-year graduation rate from 76% to 90% Increase 8 th graders proficient (Level 3+) in reading, math, and science from 41% to 57% Increase 5 th graders proficient (Level 3+) in reading, math, and science from 43% to 69% Increase in Early Childhood (3 rd graders) proficient (Level 3+) in reading and math from 52% to 84% Reduce and eliminate achievement gaps Tactics Curriculum rigor Superior teaching capacity Superior principal leadership Data-driven decision-making Proactive intervention and remediation Integration of 21 st -century skills Quality educational choice Multiple Elements Are Important for Effective High-Quality Instruction Everyone is involved: All stakeholders are involved in the cultural change that results from the development and implementation of high-quality instruction. Cyclical process: It is a cycle instead of a single goal the process never ends. Goals are set, evaluated, and refined as new, more challenging goals are created, and the process starts again. Measurable and data-driven: It creates measurable, quantifiable goals that explain how and why we are doing certain things. GOAL 2 Continuous Improvement Objectives and Measures 50% of business and support services in top-quartile of performance measurement and benchmarking for K-12 school operations (Council of Great City Schools) Productivity (efficiency) improvements: 2% improved efficiency in administrative, operations, and other non-instructional spending Plus-or-minus 2% general fund expenditures efficiency (approved budget as a percentage of actual budget) Monitor leading indicators associated with the objectives under high-quality instruction (e.g., attendance, behavior, grades, etc.) Improve environmental and sustainability management in operations and schools 30 Broward County Public Schools

43 ORGANIZATIONAL SECTION THREE- YEAR STRATEGIC PLAN THROUGH Tactics Effective business and support services Data-driven decision-making Alignment of activities and goals Effective system of accountability GOAL 2 (cont.) Continuous Improvement Multiple Elements Are Important for Effective Continuous Improvement Everyone is involved: All stakeholders are involved in the cultural change that results from the development and implementation of continuous improvement. Cyclical process: It is a cycle instead of a single goal the process never ends. Goals are set, evaluated, and refined as new, more challenging goals are created, and the process starts again. Measurable and data-driven: It creates measurable, quantifiable goals that explain how and why we are doing certain things. GOAL 3 Effective Communication Objectives and Measures Promote our accomplishments and success through media outlets, our website and social media Share success stories in our school community Create surveys to solicit customer feedback Increase the utility of data with powerful analytics Tactics Family and community engagement Student engagement Proactively engaged staff Enriching external partnerships Superior customer service Effective use of technology Multiple Elements Are Important for Effective Communication Everyone is involved: All stakeholders are involved in the cultural change that results from the development and implementation of effective communication. Cyclical process: It is a cycle instead of a single goal the process never ends. Goals are set, evaluated, and refined as new, more challenging goals are created, and the process starts again. Incremental improvement: It is a step-by-step approach. It is not something we do over the course of a week, month, or year and then stop doing because a goal has been achieved District Budget 31

44 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS SCHOOL PERFORMANCE AND ACCOUNTABILITY Description The Office of School Performance and Accountability s primary focus is student achievement. The Division is comprised of a Chief Officer, eleven Cadre Directors, and the Offices of Service Quality and Strategic Achievement. Vision Ensuring superior leadership in all schools to enhance student performance Mission/Goal The Office of School Performance and Accountability (OSPA) is committed to cultivating exceptional leadership in every school to positively impact student learning. Value-add Services Ensuring superior leadership to positively impact adult and student learning School improvement planning and processes to enhance teaching and learning To effectively monitor schools to positively impact their educational and operational capacity Accomplishments Cadres and Sub-cadres were developed and implemented to provide differentiated learning and support for schools. Cadres are heterogeneously aligned by level for the purpose of organization, management, supervision and support to schools. Sub-cadres are also heterogeneously aligned by level for the specific purpose of learning and principal development. Small Professional Learning Communities, school walk-throughs, and Principal collaboration are fostered for the purpose of Principal growth and school improvement. The Student Success Opportunity Schools model was developed as a multifaceted response to address the students whose school may no longer meet their needs. The district has been working in cross-functional teams to provide recommendations and implementation to restructure the design of schools based on community needs. The School Improvement Plan (SIP) was developed as a collaborative effort with multiple departments and stakeholder s district-wide to ensure the alignment of the District s Strategic Plan and the AdvancED Accreditation agency. The District regained its B grade rating from the Florida Department of Education, which is up from a C grade in The total number of schools receiving a grade of A in 2014 increased by six compared to 2013, with 10 schools improving to an A school grade rating. Thirty-nine schools improved at least one letter grade, while four schools improved by two or more letter grades. All of the District s high schools earned a graduation rate above 80%. Aggregate data revealed an increase in Grade 3 reading proficiency from 54% in 2013 to 57% in The number of students enrolled as first time Algebra 1 course participants increased from 19,398 in 2013 to 20,019 in Similarly, aggregate data demonstrated an improvement in Algebra 1 performance from 66% in 2013 to 68% in Code.org selected Broward County Public Schools for a nationwide, four-year pilot program in which BCPS receives a package of nationally recognized computer science courses, complete curriculum resources, and multi-year teacher professional development, at no cost to the district. Through the district's partnership with Code.org, teachers participate in extensive professional development to facilitate the growth in high school computer science courses and the integration of computer science skills into middle school mathematics and science instruction. 32 Broward County Public Schools

45 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS SCHOOL PERFORMANCE AND ACCOUNTABILITY Accomplishments (continued) America s Foundation for Chess (AF4C) partnered with the District to provide all 2nd and 3rd grade students with opportunities to develop their critical thinking, analytical and STEM skills as well as other intellectual and social benefits through learning to play the game of chess. AF4C pledged funding of $1.1 million over two years to support this initiative. The Wallace Foundation is investing approximately $3 million in a significant five-year effort to aid the District in improving the effectiveness of principal supervisors (cadre directors), so they can better assist and support principals in raising the quality of teaching and learning in schools, and improve their ability to lead schools. Of the 21 school districts across the nation who were invited to apply for this highly competitive funding and research initiative, Broward was on of the six chosen because of its willingness and potential to change their principal supervisor positions District Budget 33

46 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS ACADEMICS Description Provide leadership and collaboration with schools to ensure students receive High Quality Instruction. Vision The Division of Academics will be recognized nationally for building the capacity of educators to deliver High Quality Instruction and provide a solid foundation of student support services for all students. Mission/Goal The Division of Academics is committed to supporting High Quality Instruction and providing comprehensive student support services that ensure success for students of all ages, resulting in responsible and productive life-long learners. Value-add Services Create a solid infrastructure of instructional resources for every curriculum area and a high quality Science, Technology, Engineering, and Mathematics (STEM) curriculum to guide instruction and increase student learning. Implementing innovations and educational reforms to better prepare our students for 21st century STEM college and career paths. Collaborate and communicate with schools, district departments and community partners to guide instruction and decision-making. Accomplishments Adopted Common Core State Standards (CCSS) aligned to K-5 reading and mathematics instructional materials in both digital and print formats for the nearly 100,000 elementary students in the District and made digital versions available to students and teachers via the BEEP Portal. Provided professional learning to 6,000 K-5 teachers aligned to the integration of these newly adopted materials. A model program for creating personalized learning environments on one grade level, fifth grade, called Digital 5 was created, and is being piloted in at 32 elementary schools with over 3,500 fifth grade students and 160 fifth grade teachers. Created the P3 Eco-Challenge environmental stewardship recognition program in partnership with district departments, Broward County Natural Resources and Planning Department, and the Broward Environmental Education Council. P3 Eco-Challenge recognized 19 schools and 35 individuals in this first year of this program. Within the Academics Division: INSTRUCTION AND INTERVENTIONS DEPARTMENT Description Lead Common Core Standards implementation. Vision BCPS will be recognized for its equity and excellence in developing college and career ready Pre- K to 20 students that become productive citizens in a hyper-connected global society. 34 Broward County Public Schools

47 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS ACADEMICS Instruction and Interventions Department (continued) Mission/Goal The Instruction and Interventions Department will develop a comprehensive, innovative, educational infrastructure that supports collegiality and personalization resulting in Broward students successful attainment of post-secondary degrees and industry credentials. SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) DEPARTMENT Description Implementing innovations and educational reforms to better prepare our students for 21st century STEM college and career paths. Vision Educating today s students to succeed through innovative STEM programs that leverage digital instructional resources to provide a personalized learning experience. Mission/Goal STEM and Instructional Resources will create, align, support and communicate exemplary instructional practices and tools through an academic infrastructure that is focused on connecting STEM education to global economic needs and that propels students to high achievement levels District Budget 35

48 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS FINANCIAL MANAGEMENT Description The Financial Management Division aligns all financial resources to support student achievement. Vision The Financial Management Division is the trusted Financial Advisor for the School Board, Superintendent, Senior Leadership Team, Departments, and Schools through adequate internal controls and financial planning. Mission/Goal To implement the District's mission by effectively managing the District's financial resources, equitably align funds to meet the needs of schools, and maintain public confidence and satisfaction. Value-add Services Financial planning and management is critical to aligning limited financial resources to the District s objectives. Monitoring appropriate usage of funds is vital to complying with Federal, State and Local rules; and protects District resources. Delivering important financial information, advises stakeholders, sustains transparency and builds public trust. Accomplishments The following lists highlights of critcal projects and District initiatives funded for the school year: Digital 5, personalized learning and computer refresh Wireless upgrade and hardware/software maintenance Align BAT and teacher assessments to state standards Student Assessment Specialist position in each high school Replacement of musical instruments and equipment Investment in middle school athletics Safety and security upgrades Replacement of school buses and maintenance vehicals Refresh of network infrastructure Awards Association of School Business Officials International (ASBO) Meritous Budget Award Fiscal Year (FY) (18 th consecutive year) Certificate of Excellence in Financial Reporting FY (13 th consecutive year) Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award FY (17 th consecutive year) Certificate of Achievement Excellence in Financial Reporting FY (18 th consecutive year) 36 Broward County Public Schools

49 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS HUMAN RESOURCES Description Human Resources provides services to inform human capital management decisions that align to the District s Strategic Plan. Vision Human Resources serves as a collaborative business partner to implement the District s Strategic Plan. Mission/Goal Human Resources will attract and retain a qualified workforce to support a world-class educational system. Value-add Services High Quality Workforce Management. Administer HR processes/programs to employees/students. Compliance with Federal and State laws, local ordinances, Collective Bargaining Agreements (CBA), and District policies. Accomplishments Updates and process on self insurance initiative. Research higher salaries for teachers. Establish performance plans for administrators and instructional personnel District Budget 37

50 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS PORTFOLIO SERVICES Description Portfolio Services offers a portfolio of choices to parents, schools, and communities that support quality school options, innovation in schools, educational programs and activities, student enrollment, before and after school child care, as well as monitoring and managing more efficient solutions for class size reduction and facility usage. Vision Implement a portfolio of educational programs, data analysis processes, and services that promote choice, equity and student success. Mission Ensuring that every student has access to high quality educational program options and ensure fair and equitable access for all families. Value-add Services Provide choice opportunities to all students and parents. Implementation Assistance: To guide the District in the implementation of a portfolio of services and procedures that align with the Strategic Plan and support local and state mandates. Data Analysis: Provide and analyze data in order to identify student enrollment as well as effective planning processes for school and district operations. Accomplishments Merged the State process for Turnaround Schools with the District s desire to align resources with student and community needs. Utilized the School Performance Framework (SPF) process to identify five (5) underperforming schools in Broward and restructured them into Student Success Opportunity Schools (SSOS) to better serve students and the community. Applied for and was one of 24 districts in the nation to receive a three-year Magnet Schools Assistance Program (MSAP) grant for $12 million dollars. 38 Broward County Public Schools

51 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS PUBLIC INFORMATION OFFICER Description Empower more internal stakeholders to communicate effectively every day along with uniting the BCPS community in support of student achievement. Vision Uniting the District and the community to positively impact student achievement. Mission Committed to delivering high quality communications and community engagement to BCPS stakeholders. Value-add Services Deliver communications best practices and expertise. Enhance and expand communications with internal and external stakeholders to support the District s strategic goals. Produce quality community engagement programs that promote student achievement. Accomplishments Launched a new District website and mobile app to improve the online presence for BCPS and better engage BCPS stakeholders. Improved communications best practices for internal stakeholders with the addition of the PIO Marketing & Communication Center, which was launched in September 2013 to provide toolkits, templates and information resources in one-stop shopping format. Created and implemented the Friday Focus, a weekly news capsule, to share news highlights with internal and external BCPS stakeholders District Budget 39

52 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS Within the Operations Division: FOOD AND NUTRITION SERVICES DEPARTMENT Description Administer the National Lunch Breakfast Program; provide nutritious meals; create nutritional educational learning opportunities, etc. Vision Efficiently operate high quality child nutrition programs and provide appealing meals to students and staff in a financially and socially responsible manner while using the latest technology. Mission Provide nourishing meals to support student achievement and lifelong healthy life styles. Value-add Services Providing meal service opportunities to all Broward County Public Schools students. Meals served include: 8,872,689 Breakfast, 23,240,791 Lunch, 374,042 Supper, and 1,429,908 Snacks Implementation of KRONOS Time Management System. Implementation of Mobile Meal Benefit Bus, providing Meal Application assistance. Accomplishments Implementation of new USDA meal guidelines and regulations. Fruit or vegetable required at lunch. USDA Fresh Fruit Vegetable Program Grant approval for the School Year of $642, st Annual Student Food Show showcasing various potential menu items to students. Increased After School Supper Program feeding sites to 21. STUDENT TRANSPORTATION AND FLEET SERVICES DEPARTMENT Description Safe and effective transportation of all eligible students, including pupil services and special activities; vehicle maintenance, etc. Vision Providing safe and efficient services in a professional manner when transporting our most valuable asset the students of Broward County. Mission The Student Transportation and Fleet Services Department is committed to the safe and efficient transportation of all eligible Broward County Public Schools students in compliance with federal, state, and local guidelines. Value-add Services Safely transport more than 75,000 students to and from Broward County Public Schools. Maintain the District s buses and county trucks and vehicles (including the white fleet vehicles). Provide supplementary transportation services to internal and external stakeholders (i.e. extracurricular trips, charter schools, municipalities). Other: Augment management team and increase the use of technology (e.g., Kronos and GPS). 40 Broward County Public Schools

53 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS Student Transportation and Fleet Services (continued) Accomplishments Realized efficiencies in excess of $7.9 million since the end of the school year. Implemented KRONOS Time & Attendance System (2013) recognizing approximately $800,000 savings since implementation. Realized (District) nearly $1 million reduction in transportation expenses directly related to the implementation the 100 lowest performing schools for the school year. The success of this reduction is directly related to route optimization ($288,000 FY2014 vs. $1.2 million FY2013). Purchased GPS School Bus Tracking system with integrated student tracking for all school buses during the school year. Successfully installed over 1300 GPS and student tracking systems on the District s entire operating fleet. Approved for $197,666 rebate for propane engines from the state. Reduced average daily work hours for Bus Operators from 8.9 hours ( ) to 8.3 hours ( ). Reduced total routes from 1,063 ( ) to 1,015 ( ). Other: Returned approximately $147,000 to the District's Capital Budget from Vehicle Auctions. Increased Medicaid reimbursement from $22,000 ( ) to $400,000 ( ). Restructured the transportation management team and procured 148 new school buses in to Procured fifty new school buses. PROCUREMENT & WAREHOUSING SERVICES DEPARTMENT Description Procurement of goods, professional and construction services for the district. Procurement Services are internal consultants to schools and department providing guidance in the procurement process. Vision To strategically source products and services in support of the District's learning communities and its support departments, utilizing the most expeditious and cost-effective procurement methods - finding cost savings without compromising quality and service. Mission To provide responsive, responsible, and efficient procurement services to the District while maintaining transparency and the highest level of professional ethics and integrity. Value-add Services Provide strategic sourcing of goods and services continuously improving the value to schools, departments and district operations. Continuously improving the communication to align vendor goods and services with the ever changing and evolving needs of our customers. Communicate vendor opportunities to our MWBE s, assist with pre-qualification, How to do business with the District providing for enhanced competition resulting in cost savings. Promoting the Supplier Diversity & Outreach Program (formally known as M/WBE) to provide business opportunities to the community. Providing efficient warehousing services to include courier services, disposal of surplus items (auctions) and managing library and classroom textbook distribution services District Budget 41

54 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS Procurement & Warehousing Services (continued) Accomplishments Expanded the use of the P-Card to a Declining Balance Model to improve the efficiency of schools and departments for low-value, high-volume purchases which resulted in an increase of the p-card rebate by 20%. Improved the financial position of the District through cost savings, cost avoidances, reallocation of funds, and revenue generation through various methods. One example is revenue generation using B Stock (sales, auctions, etc.) netted the District $287,085. Realized a savings of $11 million dollars through competitive bidding and strategic sourcing. Improved the financial position of the District through cost savings, cost avoidances, reallocation of funds, and revenue generation through various methods. One example is revenue generation using B Stock (sales, auctions, etc.) netted the District $261,388. BUSINESS SUPPORT CENTER Description Provide quality internal account services; budgetary services; and payroll support to schools and departments upon customer request. Vision Provide quality business services to schools which will result in school staff having a greater opportunity to focus on student learning and achievement. Mission The Business Support Center (BSC) is committed to providing quality business services in a professional, efficient, and customer friendly manner. Value-add Services The BSC provides business services in a more efficient manner while adhering to Florida Statutes, district policies and procedures. Analyze current business procedures to determine how the BSC could continuously improve and make current processes more efficient. Effectively communicate with current and future BSC customers and stakeholders. Provide new or improved services offered by the BSC based on communications with customers and stakeholders. Accomplishments Established a Business Plan of operation for the District's Business Support Center which began a pilot operation in July 2012 with 9 schools. After giving principals an option to join the BSC in February 2013, school participation in the BSC concept continues to grow. Expanded services to include high schools. As of November 2014, 9 high schools receive BSC services. The BSC provides various services to schools based on overwhelming customer s requests. Utilized surveys as a primary tool to communicate with and gather critical feedback from school principals and other potential BSC customers. Increased BSC enrollment from 63 schools in July 2013, to 136 schools as of November Broward County Public Schools

55 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS GRANTS ADMINISTRATION AND GOVERNMENT PROGRAMS Description The grants administration team facilitates collaboration between District departments and acts as a conduit for strategic grant seeking and proposal development. Vision Efficiently operate a grants development office that support schools and District departments in their efforts to secure funding for effective programs that enhance student achievement, advance school improvement plans, and support district initiatives. Mission The mission of the Grants Administration & Government Programs Department is to maximize resources available to the school district to improve educational services, and to ensure accountability in the use of those resources. Value-add Services Conduct development activities focused on research, cultivation, solicitation, and stewardship of grant opportunities. Disseminate grant opportunities to District departments and schools. Facilitate grant planning committees providing program development, writing support, data collection, research, document preparation, proof reading, grant package assembly and on-time submission of proposals to potential funding sources. Match potential funding sources with effective programs within the District. Manage legal contract routing process between funder, District departments, and schools for grant agreements/contracts. Troubleshoot and reconcile budget related inquiries with the Grants Budget Office. Serve as liaison for State and Federal Monitoring requirements. Provide technical assistance and proposal review to District departments and schools. Support grant managers with budget modification requests and reports to funders. Execute the federally mandated non-public schools process. Support the Charter Schools grant review process. Produce quarterly newsletters to distribute to grant liaisons at schools. Provide administrative support including Board item preparation and approved Board item distribution to District departments and schools seeking Board approval for grant requests and awards. Maintain a hard copy and electronic filing system of grant applications and award notifications. Accomplishments Restructure of grants administration team. Secured system to improve grant research, tracking, and staff development. In partnership with District departments, submitted multiple Federal and State applications on-time which resulted in funding for several initiatives such as School Climate Transformation, 21st Century, Professional Development for Digital Learning, NSF planning grant BPEC:STEM, Wallace Foundation, Florida Department of Agriculture -Fresh Fruit and Vegetable Program to name a few. Increased collaboration with BEF and secured additional funding for the LEEO program. Mobilized team to complete proposals for initiatives with limited planning and turnaround times District Budget 43

56 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS Grants Administration and Government Programs (continued) Initiated conversations with Palm Beach and Miami-Dade Districts about possible Tri-County collaborative grant opportunities. Increased the number of District initiated grant requests to private foundations. By mid-fiscal year (91%), increased the amount requested/amount funded ratio by 10% as compared to fiscal year (80%). INFORMATION AND TECHNOLOGY DEPARTMENT Description The Information and Technology Department (I&T) is responsible for researching, designing, implementing, monitoring and managing information technology solutions that improve student achievement and operational efficiency. The department provides technology and communicationsbased services while also delivering and supporting computer equipment, software solutions, communications systems, network connectivity, project management, and application hosting and support services for schools and support operations throughout the school system. Services provided are Enterprise Resource Planning; technology support; student systems; business systems; network and infrastructure; telecommunications; business applications; technology financial services; and a centralized data center Vision Technology, enhancing learning anytime, anyplace. Mission The mission of Information & Technology (IT) is to deliver customer-focused technical support and services to all schools and District departments. Value-add Services Provide an infrastructure that meets the District's strategic demands for superior educational outcomes through increased operational efficiencies. Develop and implement applications that respond to the District's strategic demands for superior educational outcomes through increased operational efficiencies. Ensure that the District's strategic demands are met for superior educational outcomes through continued support and customer focus. Accomplishments Information Technology Strategic Plan: Staff worked with a broad-based group of district and community stakeholders to develop a comprehensive 5-year technology strategic plan. In January of 2014, the Information Technology Strategic Plan was presented to, and endorsed by, the School Board. Project Management Office: Creation of a project management office which offers a methodology that boosts collaboration and provides an organized approach to delivering and completing critical district initiatives. Through the use of project management tools and processes, the PMO helps to ensure critical steps are not missed and escalate issues that impact a project s success so they are resolved in timely manner, ultimately resulting in improved probability of success in completing projects on time and within/under budget. 44 Broward County Public Schools

57 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS Information and Technology Department (continued) Behavioral & Academic Support Information System (BASIS) enhancements: Created indicators for high school students that evaluates their progress towards graduation after each semester, starting in 9 th grade, and piloted a reading status indicator for grades K-2 based on interim assessments. Student Computer Refresh Program: Significant progress was made in lowering the ratio of computers to students and modernizing the computer install base at all schools. The district this year procured over 30,000 computers across a number of initiatives and site-based purchases. Through the refresh of student computers, the ratio of students to computers as well as the modernization of the overall inventory has improved from 8.41:1 to 4.89:1 for modern computers meeting Florida standards, thus moving us closer to a future goal of 2:1. Campus-Wide Wireless Access: Currently all campuses have a complete wireless overlay and we will continue to upgrade to 3 rd generation wireless to replace the district s oldest infrastructure. This requirement is the result of the move toward mobility in a 1:1 computing environment, the increased delivery of instructional materials in digital formats, wireless connectivity for online assessments, and the districts move to expanding a future BYOD environment. Bandwidth Upgrades: BCPS has continued to leverage the funding support available through the e-rate program to address the rapidly expanding needs for network connectivity to online teaching, learning, and assessment resources. This past year, provisioning levels for the Internet and Wide Area Network services were increased significantly above all previous levels. Additionally, a new Request for Proposal Contract was awarded that contains costs going forward for the additional bandwidth required in coming years. The net effect of these two dynamics is that the expanding bandwidth demands were met this past year and will be met in coming years with a minimal impact on current and future operating budgets. STRATEGY & CONTINUOUS IMPROVEMENT Description Leverage data/resources; optimize system-wide learning; enhance District analytics capabilities and partnerships, etc. Vision To achieve equity and excellence in student outcomes. Mission Support, improve, and optimize system-wide learning and knowledge. Value-add Services Leveraging data to effectively execute the District s strategic plan and guide District initiatives with actionable information. Leveraging available resources (people, capital, and tools in particular) and securing additional resources to implement the District s strategic plan and guide the strategic priorities. Improving and optimizing system-wide learning and knowledge to achieve the goals in the District s strategic plan. Accomplishments Used compelling analytics to drill down and articulate the "High-Quality Instruction" objectives in the District Strategic Plan for actionable goals that will move us from good to great District Budget 45

58 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS OPERATIONS Strategy & Continuous Improvement (continued) Designed, developed, and continue to regularly execute a thorough, evidence-based, collaborative problem-solving process using a seven-step protocol (we fondly call 'PM,' for Performance Management) at the District level across various divisions for increased alignment, collaboration, and accountability. Captured the voice of Principals of the District's traditional schools using a Principal Survey Instrument to assess the relevance, value, and quality of services offered by the eighty-seven organizational units in the District. Continue to use compelling analytics to break down data from testing at the school and classroom level by disseminating them through a) HQI data for School Improvement Plans; b) FCAT-BAT Content Area Reports at the school/student level; c) Redesign BAT Reports for improved interpretation of results; and d) Superintendent's HQI Roundtable presentation. Continue to align and execute organizational strategy through Broward's thorough, evidencebased, collaborative problem-solving process, Performance Management 1.5 sessions, at the district level across various divisions for increased alignment, collaboration, and accountability. Beginning to ensure exemplars are captured and shared internally, as well as with the community, to provide world-class education to every student at BCPS. Dissemination avenues for the exemplars have included: FCAT Release memorandums; School Board Workshops; Ed Talk Community Events with almost 500 people in attendance; Four District Accountability Meetings; and Nine School Improvement Plan Trainings for School Leadership Teams, each lasting three hours. 46 Broward County Public Schools

59 ORGANIZATIONAL SECTION DIVISION DESCRIPTION, GOALS, AND ACCOMPLISHMENTS TALENT DEVELOPMENT Description Compliance to Engagement: Professional learning, the cornerstone of continuous improvement in engaging our workforce to perform at their highest potential. Vision Developing employees to improve performance. Mission Providing professional learning structures that develop workforce effectiveness. Value-add Services High Quality Workforce High Quality Professional Learning High Quality Professional Development System Accomplishments Secured over 1,000,000 additional competitive federal and state grant funds for ongoing professional learning for administrators and teacher leaders to implement a targeted effort to improve instructional practice, including observation and associated feedback, and to increase the correlation of instruction practices to student achievement through instructional rounds. Ongoing implementation of the $ million federal i3 Validation grant allowing New Teacher Center (NTC) to expand its successful new teacher and school leader effectiveness work. NTC s comprehensive coaching model is designed to measurably increase effectiveness and retention of new teachers and achievement of students. In addition, this work has expanded to include a comprehensive credentialing program for school-based and district based coaches. Through collaboration with other district departments, the professional development (PD) system was redesigned and approved by the Florida Department of Education to focus support for improved performance of individuals and schools on fidelity of implementation of priority initiatives and practices that are revealed by contemporary research to positively impact educator performance and student achievement. Creating a school-based structure of support and resources to implement authentic professional learning communities aligned to the Beyond Expected Student Targets (BEST) initiative. Ongoing enhancements of an iform by which payments to individuals can be processed and directly linked to the professional development course or cluster of courses and the funding source for payment. Using this newly created iform assists in facilitating data collection and allows for more efficient and robust reporting. Successful implementation of a career continuum of growth for teacher mentors, coaches, and peer reviewers District Budget 47

60 ORGANIZATIONAL SECTION DISTRICT FINANCE Broward County Public Schools (the District) is an independent school district. The District shall: Take steps to assure that students have adequate educational facilities and to provide for the operation of all public schools, both elementary and secondary, as free schools for a term of at least 180 days or the equivalent on an hourly basis. In addition to state funds, the District will determine district school funds necessary to operate all schools for the minimum term and arrange for the levying of district school taxes necessary to provide the amount needed from district sources. Prepare and execute the annual school budget to promote the improvement of the district school system. Adopt a resolution fixing the district school tax levy necessary to carry on the school program adopted for the District for the next ensuing fiscal year. Keep an accurate account of all funds from all sources that should be transmitted to the district school board for school purposes during the year and, if any funds are not transmitted promptly, take the necessary steps to have such funds made available. Borrow money when necessary in anticipation of funds to be reasonably expected during the year as shown by the budget. Provide for keeping accurate records of all financial transactions. Implement a system of accounting and budgetary controls to ensure that payments do not exceed amounts budgeted and make available all records for proper audit. Fix and prescribe the bonds, and pay the premium on all such bonds, of all school employees who are responsible for school funds in order to provide reasonable safeguards for all such funds or property. Contract for materials, supplies, and services needed for the district school system. No contract for supplying these needs shall be made with any member of the district school board, with the district school superintendent, or with any business organization in which any district school board member or the district school superintendent has any financial interest whatsoever. Provide for adequate protection against any loss or damage to school property or loss resulting from any liability for which the district school board or its officers, agents, or employees may be responsible under law. Employ an internal auditor to perform ongoing financial verification of the financial records of the District. The internal auditor shall report directly to the district school board or its designee. Contract with an independent certified public accountant to conduct a financial or performance audit of its accounts and records. 48 Broward County Public Schools

61 ORGANIZATIONAL SECTION DISTRICT BUDGET An annual budget for the district school board shall be prepared, advertised, presented at a public hearing pursuant to the advertisement, and adopted by the board. The adopted budget shall be submitted to the Commissioner of Education for review and approval of the following items: Estimated federal, state, and local revenue. Estimated non-revenue loans, bond sales, etc. Schedule of maturities of indebtedness and information concerning authorized obligations. Transfers and debt service appropriations. Ending balances and reserves. o Fund balance is the difference between revenue and expenditures. Cash balances to be carried forward shall not exceed 20 percent of the anticipated tax receipt for operational purposes (the cash balance may exceed the 20 percent level when documented evidence justifies the need). Unappropriated fund balances may not exceed 10 percent of total appropriations and transfers for operational purposes (the fund balance may exceed the 10 percent level when documented evidence justifies the need). No expenditure shall be authorized or obligation incurred which is in excess of a budgetary appropriation. The school board shall adopt procedures whereby amendments to the original budget are made as needed in order to comply with this rule. The school board shall approve amendments to the district school budget whenever the function amounts in the budget accounts are changed in the original budget approved by the school board. The school board may adopt procedures whereby amendments to the budget of the Special Revenue Other fund are considered approved by the school board at the time the board approves an entitlement grant, if such grant application includes a budget summary. The effect of such grant shall be reflected in the next monthly district financial report to the school board. No budget amendment shall be approved by the district school board after the due date for the annual financial report for that year. It shall be the duty of the superintendent of schools and district school board to take whatever action is necessary during the fiscal year to keep expenditures and obligations within the budgeted income, provided that: Any amount appropriated for the payment of indebtedness during the fiscal year shall be paid as budgeted or as the budget may have been officially amended. Any accounts carried over from the previous year according to prescribed principles of accounting that are charged to the previous year s business shall be paid from the first funds available which may be used for that purpose by the school board. At no time, including the close of the fiscal year, shall an overdraft be created or shown against any fund or depository account. Cash balances remaining in any district interest and sinking fund or from the proceeds of any bond issue not otherwise restricted, after all obligations have been satisfied, shall be transferred to another fund or funds as authorized by resolution of the school board District Budget 49

62 ORGANIZATIONAL SECTION BASIS OF ACCOUNTING Legal Entity Each of the 75 school districts in the state of Florida is governed by public law as well as Florida School Laws contained in the Title XLVIII K-20 Education Code, Chapters 1000 through 1013, Florida Statutes. Of those 75 districts, 67 are countywide school districts. Basis of Accounting The District is required to maintain two sets of financial statements, which are governmental fundbased financial statements and government-wide financial statements. The governmental fund-based financial statements use the modified accrual basis of accounting. The government-wide financial statements are based on a flow of all economic resources applied on the accrual basis of accounting. The flow of economic resources refers to all of the assets available to the District for the purpose of providing goods and services to the public. These costs would include depreciation, the cost of inventories consumed during the period, and other operating expenses. Revenue Sources Revenues are categorized by source: Federal, State, and Local. Revenue sources are determined by law and, therefore, revenue accounts continue to be structured by appropriation source (Federal, State, and Local) and specific appropriations. Federal revenue is received directly from the federal government or indirectly by flowing through the state first. The District receives federal awards for the enhancement of various educational programs. State revenue for support to school districts is provided primarily by legislative appropriations. While a number of tax sources are deposited in the state s General Revenue Fund, the predominant source is the sales tax. Revenue from state sources primarily includes revenue received for the operations of the District through the Florida Education Finance Program (FEFP) administered by the Florida Department of Education (FDOE). Local revenue for school support is derived almost entirely from property taxes. Local revenue sources include property taxes levied by a school system on the assessed valuation of real and personal property located within the district plus interest, including profit on investment, gifts, and student fees charged for adult programs. GOVERNMENTAL GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) FUND FINANCIAL STATEMENTS A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. In order to demonstrate that restrictions imposed by laws and regulations have been followed, the basic financial statements of a governmental entity must include fund-based financial statements. The types of funds that may be used to satisfy this requirement are as follows: Governmental Funds (emphasizing major funds) o General Funds are the primary operating funds of the District. o Special Revenue Funds are legally restricted or committed for specific purposes. o Capital Projects Funds are used for acquisition or construction of facilities and equipment. o Debt Service Funds are used to account for the accumulation of resources for and the payment of interest and principal on long term debt. o Permanent Funds are not used by Broward County Public Schools. Proprietary Funds o Enterprise Funds (emphasizing major funds) o Internal Service Funds 50 Broward County Public Schools

63 ORGANIZATIONAL SECTION BASIS OF ACCOUNTING Fiduciary Funds and Similar Component Units o Pension (and other employee benefit) Trust Funds o Investment Trust Funds o Private-Purpose Trust Funds o Agency Funds Governmental Funds The basis used to prepare fund financial statements is the same basis that is currently used by governmental entities. However, unlike governmental financial reporting standards, GASB-34 requires that fund reporting be restricted to a governmental entity s General Fund, its major funds and its non-major funds combined. Two fund types were added by GASB-34, Permanent Funds and Private-Purpose Trust Funds. Permanent Funds are to be used to report resources that are legally restricted to the extent that only earnings may be used for purposes that support the reporting government s programs. Private- Purpose Trust Funds are to be used to account for trust arrangements that are not accounted for in Fiduciary Funds. Proprietary Funds Proprietary Funds are accounted for on the accrual basis of accounting. The accrual basis records the financial effects of transactions and events that have potential cash consequences in the period they occur instead of the period when cash is received or paid. This was not changed by GASB-34. Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The District does not have any enterprise funds. Internal Service Funds may be used to account for activities that involve the governmental entity providing goods and services to other funds of the primary governmental unit on a cost reimbursement basis. These funds are used to account for printing and other services provided to other governmental funds. Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside of the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the government s own programs. Under the Fiduciary Funds category are Pension Trust Funds, Investment Trust Funds, Private-Purpose Trust Funds and Agency Funds. The District s Fiduciary s funds consist of Agency funds used for its student activities. GOVERNMENT-WIDE FINANCIAL STATEMENTS Government-wide financial statements provide an overall picture of the financial position and activities of the government entity. These financial statements are constructed around the concept of a primary government and, therefore, encompass the primary government and its component units, except for fiduciary funds of the primary government and component units that are fiduciary in nature. Financial statements of fiduciary funds are not presented in the government-wide financial statements but are included in the fund financial statements. The government-wide financial statements are based on a flow of all economic resources applied on the accrual basis of accounting. The two financial statements are Statement of Net Position and Statement of Activities District Budget 51

64 ORGANIZATIONAL SECTION BASIS OF ACCOUNTING EXPENDITURES Expenditures are generally recognized when the related liability is incurred and the transaction or event is expected to draw upon current spendable resources. They are categorized under eight dimensions that are needed for reporting data to the Department of Education. Fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Object identifies the service or commodity obtained as a result of a specific expenditure. There are seven major object categories: (1) Salaries, (2) Employee Benefits, (3) Purchased Services, (4) Energy Services, (5) Materials and Supplies, (6) Capital Outlay, and (7) Other Expenses. Function is the action or purpose for which a person or thing is used or exists. The purpose of expenditures are indicated by function classifications. Functions are group related activities aimed at accomplishing a major service or regulatory responsibility. The activities of a local school system are classified into five broad areas: o Instruction includes the activities dealing directly with the teaching of students or the interaction between teacher and student. Teaching may be provided for students in a school classroom, in a location such as a home or hospital, and other learning situations, such as those involving co-curricular activities. It may also be provided through some other approved medium, such as television, radio, telephone, and correspondence. o Instruction Support provides administrative, technical, and logistical support to facilitate and enhance instruction. Instructional Support services exist as an adjunct for the fulfillment of the objectives of the Instruction function. Instructional Support includes pupil personnel services (attendance and social work, guidance, health services, psychological services, parental involvement), instructional media, curriculum development, and instructional staff training. o General Support services are those that are concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for staff and students. General Support includes the school board, administration (both school and general), facilities acquisition and construction, fiscal services, food services, central services (planning, research, development, and evaluation services; information services; staff services; statistical services; data processing; internal services, such as buying, storing, and distributing supplies, furniture, and equipment; printing; and mail room and courier services), student transportation, and operation and maintenance of plant. o Community Services are those activities that are not related to providing education to students. These include services provided by the school system for the community as a whole or some segment of the community, such as recreation and care of children programs and community welfare activities. o Non-program Charges include debt service, which is payments of principal and interest for the retirement of debt, and transfers, which are nonreciprocal interfund activities represented by disbursement of cash or goods from one fund within the District to another fund without an equivalent return and with a requirement for repayment. Facility is the location where costs are accumulated for school and department locations. Program is the dimension used to facilitate costing for programs on a transaction basis. Fiscal Year is the twelve-month period for which the budget applies. Grant (State and Federal) is identified for reporting by code numbers assigned by the Department of Education. Project Reporting is used to account for expenditures on projects funded through grants and to account for construction projects. 52 Broward County Public Schools

65 ORGANIZATIONAL SECTION BASIS OF BUDGETING Budget Process, Budgetary Control, and Budgetary Reporting The District s budget is a detailed operating plan that identifies estimated expenditures in relation to estimated revenues. Estimated revenue is primarily determined by projecting the number of students in each educational program and applying the legislatively determined funding formula to the full time equivalent students in those programs. Other income such as interest, fees, and rent are based on historical experience and future predictions. Estimated expenditures are also determined by projecting the number of students in each program in order to calculate the number of teachers required. Expenditures such as utilities, gasoline, insurance, etc. are based on historical data along with future industry projections. The budget reflects the District s priorities and represents a process through which policy decisions are made, implemented, and controlled. The School Board follows procedures established by State Statute and State Board of Education rules in establishing annual budgets for governmental funds as described below: Budgets are prepared, public hearings are held, and original budgets are adopted annually for all governmental fund types in accordance with procedures and time intervals prescribed by law and State Board of Education rules. The major functional level is the legal level of budgetary control. Budgeted amounts may be amended by resolution at any board meeting prior to the due date for the annual financial report. General Fund budgetary disclosure in the accompanying financial statements reflects the final budget including all amendments approved through September 16, 2014 for the fiscal year. Project length budgets, such as in the Capital Projects Funds, are determined and then are fully appropriated in their entirety in the year the project is approved. For the beginning of the following year, any unexpended appropriations for a project from the prior year are reappropriated. This process is repeated from year to year until the project is completed. Unencumbered appropriations lapse at year-end. Encumbered appropriations are carried forward, if applicable, to the following year for the General Fund and are closed after a three-month period. The Budget Office reviews these budgets for reasonableness and compliance and, if necessary, modifies them to assure the overall integrity of the District s annual budget. Balanced Budget A budget is balanced when the sum of estimated net revenues, including beginning fund balance, is equal to the sum of the estimated appropriations, including ending fund balance. Budget Amendments Management may not amend the budget without the specific approval of the School Board. Budgets for all funds are amended during the year by submitting the requested amendments to the School Board for approval. No expenditure may be authorized and no obligation incurred in excess of the current budgetary appropriation without School Board authorization. School Budgets Broward County Public Schools has adopted the practice of school-based management. Recognizing that each school has unique needs, the principals, in conjunction with the School Advisory Council (SAC), determines what staffing pattern will best meet the needs of the school. An Instructional Allocation is appropriated for each school based on the number of students and the types of educational programs in which the students are enrolled. The Instructional Allocation covers the cost of classroom teachers, materials and supplies, and eight days of substitute teachers for each teacher District Budget 53

66 ORGANIZATIONAL SECTION BASIS OF BUDGETING In addition, each school is provided a Support Allocation that is determined by using a model of various positions, such as principal, assistant principal, clerical staff, and media specialist, for each level. Additional staff is determined for each school based on a range of number of students at the school. The schools are funded using standard salaries for primary positions; therefore, there is no advantage to a school to hire a new teacher in place of a more experienced teacher. Because of school-based management, staffing variations exist from school to school. Any salary lapse resulting from vacant school positions reverts to the District. Schools also receive a variety of state and local categorical funds that can only be used for specific purposes. These include funding for class size reduction, instructional materials, instructional staff training, and various exceptional education programs, to name a few. Department Budgets District departments are funded on a continuation basis. Any salary lapse resulting from vacant department positions reverts to the District. 54 Broward County Public Schools

67 ORGANIZATIONAL SECTION OPERATIONS BUDGET CALENDAR Ref Statutory Statutory Day Date Activity Requirement Reference D Tuesday, Property Appraiser certifies tax July 1 or date of certification, whichever is (1) 7/1/2014 roll. later (1) Saturday, Receive "Required Local Effort" Not later than 7/19/14, the Commissioner of (4)(a) 7/19/2014 from Department of Education. Education shall certify Required Local Effort. D + 23 Within 24 days of the Certification Superintendent submits tentative budget to (2)(a)3 Tuesday, July 22, of Value. the School Board of Broward County, * Florida. Superintendent presents School Board shall approve tentative budget tentative budget to the for advertising School Board. D + 28 Friday, Within 29 days of the Advertising summary of tentative budget, (2)(f)1 7/25/2014 Certification of Value, the district including proposed millage rates must advertise in the newspaper. Tuesday, July 29, 2014** Not less than 2 nor more than The School Board holds public hearing on (2)(f)1 5 days after advertising. tentative budget and proposed millage rates; amends and adopts tentative budget. D + 34 Monday, Within 35 days of Certification Advise Property Appraiser of proposed (2)(b) 8/4/2014 of Value. millage rate. This will be used by Property (2)(f)2 Appraiser to prepare Notice of Proposed Property Taxes. Not less days after Certification Hold public hearing to adopt final budget (2)(c) Tuesday, than Sept. 16, of Value. (Between 9/3/2014 and and to adopt millage rate. No newspaper (2)(f)3 D ** 9/18/2014) advertisement is required. not more Millage rate cannot exceed the rate than tentatively adopted on D + 34 unless each D + 79 taxpayer is sent a personal notice of change under the new rates. Such notice is prepared by the Property Appraiser at School Board expense and should be mailed no more than 15 days nor less than 10 days prior to any hearing. Friday, Within 3 days after adoption Notify Property Appraiser and Tax Collector (4) 9/19/2014 of final millage rate. of adopted millage rate within 3 days after adoption of the resolution. Friday, Within 3 business days after Submit budget to Department of Education 6A (1) 9/19/2014 adoption of final budget. within 3 business days after adoption. D Thursday, Within 30 days after adopting Submit TRIM compliance package to the /9/2014 millage & budget. No later than Department of Revenue. 101 days after Certification of Value. * Indicates School Board Meeting. ** Indicates School Board Public Hearing District Budget 55

68 ORGANIZATIONAL SECTION CAPITAL OUTLAY FUNDS BUDGET Capital Outlay Funds These funds account for revenue to acquire, construct, or maintain facilities and capital equipment. In addition, funds are allocated for land acquisition, new equipment purchases, buses, capital improvements, and capital debt service. Capital Outlay Revenues Revenue and other financing sources for capital outlay funds are comprised of state allocations, Capital Improvement Ad Valorem Tax Levy (millage), Certificates of Participation (COPs), and loans. Project expenditures from state sources, millage, and COPs require that the project be listed in the District's approved Educational Plant Survey. Each fund group is accounted for separately as required by statutes. The recent declines in capital outlay revenue have resulted in a significant impact on how the District funds several programs. Benchmarks were established to prioritize funding allocations, which include indoor air quality remediation, roofing, Americans with Disabilities Act compliance, safety, technology, buses and school equipment. Funds are also designated to pay debt service on previous construction financing (COPs) and fixed capital costs, such as capital salaries and facility maintenance. There is currently no available funding to maintain a full technology refresh program, the energy management program, and other programs. A list of projects that had been previously approved in the Adopted District Educational Facilities Plan has been memorialized. This year the District is conducting a comprehensive facilities needs assessment that will look at the building conditions and the educational adequacy of the schools and all other District buildings. Capital Outlay Appropriations The largest capital outlay appropriations are for the repayment of prior year COPs issues and capital improvements and maintenance of educational facilities. Funds can also be used for construction of capacity additions, technology upgrades, renovation, and remodeling of existing facilities. Other appropriations include health and safety projects, land acquisition, and equipment for schools and departments. Funding for transportation vehicles includes the purchase of buses for student transportation and maintenance trucks. District Educational Facilities Plan The Adopted District Educational Facilities Plan was approved on September 23, A summary of the plan is included in the Information section of this budget presentation. The capital outlay appropriations are amended throughout the year, with the appropriate approvals and authorizations. District Maintenance As schools age, the costs of repairs and maintenance continue to rise. The small annual increase funded through the Florida Education Finance Program (FEFP) for repairs and maintenance has not kept pace with the funds necessary to keep schools in good condition. As the need for maintaining new and renovated facilities grew, increasing fund amounts were transferred from the capital fund to the general fund in order to cover repairs and maintenance. The replacement of infrastructure items such as air-conditioning, roofing, plumbing, and electrical systems is provided through the capital outlay budget. Included in the District Educational Facilities Plan is a detailed report of total estimated appropriations for District Maintenance. In order to conform to the state requirement, that plan focuses primarily on the identification of the needs of aging schools, replacement of equipment at or near the end of life cycles, and improvements that address indoor air quality, as well as interior and exterior physical appearance of schools and facilities. 56 Broward County Public Schools

69 ORGANIZATIONAL SECTION CAPITAL OUTLAY BUDGET PROCESS Estimated Revenues Estimated revenues are calculated based on official state notifications, certified county tax estimates, and historical experience. The primary source of capital outlay revenue comes from local property taxes. In the Florida Legislature approved a budget that reduced the amount a district can levy for capital outlay from mills to mills. This reduction in the millage rate combined with the major decline in taxable values had a devastating effect on capital millage revenues. Capital millage revenues today are still below the values only a few years ago. The significant decline in capital millage revenues undermined the District s ability to issue financing for projects that had not begun, and the District had to remove approximately $1.8 billion in projects, technology, and buses in and another $83 million in projects from the capital plan. Florida Statutes set the limit of capital millage that can be dedicated to this construction financing at 75 percent. Interest income, impact fees, and miscellaneous income are based on expected cash flow, projected interest rates, and historical experience. The state revenue sources of the Public Education Capital Outlay (PECO), Capital Outlay Bond Issue (COBI), and Capital Outlay and Debt Service (CO&DS) are budgeted at the official notification amounts. Capital outlay class size reduction funding estimates are also provided by the Department of Education. Appropriations The determination of the capital outlay budget is made in a multi-step process. The major components of the capital outlay budget are facilities projects, debt service, maintenance, technology, buses, and equipment. The Treasurer determines the annual appropriation for debt service from the debt service amortization schedules. Analyzing capital outlay needs and the prioritization of those needs is a part of the District Educational Facilities Plan (five-year plan) process. District Educational Facilities Plan Florida Statute requires that school districts prepare and adopt a District Educational Facilities Plan (DEFP) before adopting the annual capital outlay budget. The overall capital outlay plan is based on an analysis of the District s demographics, community participation, area executive staff feedback, School Board member input, and departmental recommendations. Other portions of the facilities projects are devoted to renovations, remodeling, and equipment needs of the District. These projects are prioritized by the DEFP based on need and available funding. The highest priority projects were recommended for inclusion in the capital outlay budget. The District utilizes a comprehensive process to gather information, prioritize needs, and develop the five-year DEFP that is presented annually for School Board approval. Two public hearings are held to give the public an opportunity to have input into the plan. In addition, the School Board, municipalities, and the county have signed an interlocal agreement that increases the level of interaction and opportunity for those entities to provide feedback into the process of developing the plan. The School Board approved the Adopted District Educational Facilities Plan on September 23, The first year of that plan constitutes the capital outlay budget. The School Board can amend the capital outlay budget during any part of the fiscal year to adjust funding for projects. The capital outlay budget is officially adopted as part of the annual budget adoption District Budget 57

70 ORGANIZATIONAL SECTION CAPITAL OUTLAY BUDGET CALENDAR Statutory Statutory Date Activity Requirement Reference Wednesday, Capital Budget Working Group kickoff 2/12/2014 meeting. Tuesday, Board Workshop to discuss /8/2014 capital outlay funding strategy. Wednesday, Final date for submission of departmental 4/16/2014 data to the Capital Budget Office. Tuesday, Board Workshop to get feedback on 5/27/2014 non-facility funding recommendations. Tuesday, The School Board holds the first public The School Board holds public hearing on (2)(f)1 7/29/2014 hearing on the annual budget. tentative budget and proposed millage rates; amends and adopts tentative budget. Tuesday, The Tentative District Educational Annually, prior to the adoption of the District (2)(a) 9/2/2014 Facilities Plan is prepared and delivered budget, each district school board shall prepare to School Board members. a Tentative District Educational Facilities Plan. Tuesday, Submittal of the Tentative District The district school board shall submit a copy of its (2)(d) 9/2/2014 Educational Facilities Plan per Interlocal Tentative District Educational Facilities Plan to all Agreement. affected local governments prior to adoption by the Board. Tuesday Sept. 9, 2014 The School Board holds the first meeting on the Tentative District Educational Facilities Plan, to Provision shall be made for public comment concerning the Tentative District Educational Facilities Plan. Tuesday, The first year of the District Educational The first year of the District Educational Facilities (5) 9/16/2014 Educational Facilities Plan is included in Plan shall constitute the capital outlay budget all Budget Office presentations during required in s their budgeting process and adopted with the final annual budget. Tuesday, The School Board holds the second The School Board holds public hearing to adopt (2)(c) 9/16/2014 public hearing to adopt the annual final budget and to adopt millage rates (2)(f)3 budget. Tuesday Sept. 23, 2014 The School Board holds the 2nd meeting Annually, the district school board shall consider (4) on the Tentative District Educational and adopt the Tentative District Educational Facilities Plan, to Facilities Plan. Wednesday, The Adopted District Educational Facilities Functions of the Department of Education require (4) 10/1/2014 Plan must be submitted to the Department each board and other appropriate agencies to of Education. An electronic version of the submit complete and accurate financial data as to plan is to be submitted to DOE on their the amounts of funds from all sources that are approved forms. available and spent for construction and capital improvements. The commissioner shall prescribe the format and the date for the submission of this data and any other educational facilities data. 58 Broward County Public Schools

71 ORGANIZATIONAL SECTION BROWARD COUNTY PUBLIC SCHOOLS ORGANIZATIONAL CHART District Budget 59

72 ORGANIZATIONAL SECTION SCHOOL BOARD APPOINTED COMMITTEES AND PUBLIC STAKEHOLDERS 60 Broward County Public Schools

73 ORGANIZATIONAL SECTION SUPERINTENDENT / GENERAL COUNSEL PART District Budget 61

74 ORGANIZATIONAL SECTION SUPERINTENDENT / GENERAL COUNSEL PART 2 62 Broward County Public Schools

75 ORGANIZATIONAL SECTION SCHOOL PERFORMANCE & ACCOUNTABILITY District Budget 63

76 ORGANIZATIONAL SECTION ACADEMICS EARLY CHILDHOOD EDUCATION 64 Broward County Public Schools

77 ORGANIZATIONAL SECTION ACADEMICS EXCEPTIONAL STUDENT EDUCATION & SUPPORT District Budget 65

78 ORGANIZATIONAL SECTION ACADEMICS INSTRUCTION & INTERVENTIONS PART 1 66 Broward County Public Schools

79 ORGANIZATIONAL SECTION ACADEMICS INSTRUCTION & INTERVENTIONS PART District Budget 67

80 ORGANIZATIONAL SECTION ACADEMICS STUDENT SUPPORT INITIATIVES 68 Broward County Public Schools

81 ORGANIZATIONAL SECTION AUDITOR District Budget 69

82 ORGANIZATIONAL SECTION FACILITIES 70 Broward County Public Schools

83 ORGANIZATIONAL SECTION FINANCIAL MANAGEMENT PART District Budget 71

84 ORGANIZATIONAL SECTION FINANCIAL MANAGEMENT PART 2 72 Broward County Public Schools

85 ORGANIZATIONAL SECTION HUMAN RESOURCES PART District Budget 73

86 ORGANIZATIONAL SECTION HUMAN RESOURCES PART 2 74 Broward County Public Schools

87 ORGANIZATIONAL SECTION PORTFOLIO SERVICES PART District Budget 75

88 ORGANIZATIONAL SECTION PORTFOLIO SERVICES PART 2 76 Broward County Public Schools

89 ORGANIZATIONAL SECTION PUBLIC INFORMATION OFFICER District Budget 77

90 ORGANIZATIONAL SECTION CHIEF OF STAFF PART 1 78 Broward County Public Schools

91 ORGANIZATIONAL SECTION CHIEF OF STAFF PART District Budget 79

92 ORGANIZATIONAL SECTION STRATEGY & OPERATIONS INFORMATION & TECHNOLOGY PART 1 80 Broward County Public Schools

93 ORGANIZATIONAL SECTION STRATEGY & OPERATIONS INFORMATION & TECHNOLOGY PART District Budget 81

94 ORGANIZATIONAL SECTION STRATEGY & OPERATIONS BUSINESS SUPPORT CENTER & STRATEGY AND CONTINUOUS IMPROVEMENT & GRANTS ADMINISTRATION 82 Broward County Public Schools

95 ORGANIZATIONAL SECTION STRATEGY & OPERATIONS FOOD & NUTRITION SERVICES & PROCUREMENT & STUDENT TRANSPORTATION PART District Budget 83

96 ORGANIZATIONAL SECTION STRATEGY & OPERATIONS FOOD & NUTRITION SERVICES & PROCUREMENT & STUDENT TRANSPORTATION PART 2 84 Broward County Public Schools

97 ORGANIZATIONAL SECTION TALENT DEVELOPMENT District Budget 85

98 ORGANIZATIONAL SECTION 86 Broward County Public Schools

99 FINANCIAL SECTION FINANCIAL SECTION District Budget 87

100 FINANCIAL SECTION 88 Broward County Public Schools

101 FINANCIAL SECTION BUDGET MESSAGE PRIORITIES AND ISSUES The District continues to recover from the economic downturn that started in The road to recovery has not been easy. It can be seen in the chart on page 92 that funding levels have not yet reached what they were in It is also indicated in the chart on page 167 that the county s property values are still far below what they were in Through careful planning and forecasting, clear vision, the prior year s operating cost efficiencies discussed below, and additional funding received from the state, the budget is sound, aligns resources with the Strategic Plan goals, and invests $53 million in funding (Capital Projects Fund, $41 million; General Fund, $10 million; and Grants, $2 million) to schools and classrooms for critical projects and new District initiatives, highlighted on page 91. Operating Cost Efficiencies (in millions) Sawgrass lease $ 1.9 Transportation 6.0 Healthcare redesign / Self Insurance 18.9 Class Size Penalty reduction 8.5 Total savings from operational efficiencies: $35.3 Reinvesting Prior Year Savings Military Academy Re-imagining Existing Facilities BROWARD TECHNICAL COLLEGES 21 st Century Learning Expanding Tech Centers ESOL Digital Resources District Budget 89

102 FINANCIAL SECTION BUDGET MESSAGE PRIORITIES AND ISSUES Lowest Administrative Cost in the State $600 $500 Broward $511 $511 $519 State Average $492 $501 $400 $484 $455 $450 $410 $407 $300 $200 $100 LOWEST IN THE STATE $ Budget The budget achieves the following: Invests $53 million into schools and classrooms for Critical Projects and District Initiatives that align to the Strategic Plan goals and objectives. One-time funds have not been used to balance the budget. Funds are set aside for the second year implementation of performance pay and salary restructuring. Inflationary increases, such as electricity, water, fuel, and the Florida Retirement System, are covered. A modest projected increase in fund balance has been built into the General Fund. Contingency reserves have been set aside for class size penalty ($1 million), hurricane emergency ($1 million), and a mid-year holdback of funding by the state ($5 million). 90 Broward County Public Schools

103 FINANCIAL SECTION BUDGET MESSAGE PRIORITIES AND ISSUES Critical Projects Below are major highlights of the critical projects that were established and prioritized by the District s Realignment Committee: Computer refresh, personalized learning, and digital initiatives $10.5 Transportation bus replacement (100 buses) 10.3 Wireless network upgrade 2.8 BAT and teacher assessments aligned to state standards.8 Facilitated Individual Education Plans (IEPs).2 District Initiatives Below are major highlights of the District Initiatives that were recommended by the Divisions, with the input received during school and department budget conferences: Transportation white fleet (includes maintenance trucks and other vehicles) $5.8 Hardware/software maintenance and GPS maintenance 4.5 Refresh network infrastructure, modernize data center, and expand/upgrade virtualized servers and related storage systems Replace musical instruments and equipment, as well as lighting and sound equipment for drama staging, at schools Athletics: Reinstatement of middle school sports, activity buses, gender equity/school equipment/facilities, stadium maintenance/repairs, and equipment for middle schools and centers Student Assessment Specialist position at each high school 1.3 Surveillance camera upgrades and maintenance, repair of surveillance video systems, and upgrade STAR security system workstations.9 IT digital classrooms.6 Supplies and testing materials for a district-wide SAT administration day in all 31high schools.6 Disposition of and covered walkways for portables.5 Automated external defibrillators and weather alert stations.5 SAP implementation for Procurement & Warehousing Services.3 Expand KRONOS timekeeping system for Physical Plant Operations District Budget 91

104 FINANCIAL SECTION BUDGET MESSAGE PRIORITIES AND ISSUES Revenue per Student The chart below shows per student funding from the Florida Education Finance Program (FEFP) for school years through State Funding Local Funding $7,500 $6,000 $4,500 $3,571 $3,733 $3,490 $3,189 $2,994 $2,949 $3,082 $3,250 $3,000 $1,500 $3,554 $3,114 $3,321 $3,757 $3,222 $3,414 $3,681 $3,665 $ Projected TOTALS: $7,125 $6,847 $6,811 $6,946 $6,216 $6,363 $6,763 $6,915 State funding for school districts is provided primarily by legislative appropriations. While a number of tax sources are deposited in the state s General Revenue Fund, the predominant source is sales tax. Local revenue in the FEFP comes from property taxes levied by the school district on the taxable value of real and personal property located within the county. 92 Broward County Public Schools

105 FINANCIAL SECTION CAPITAL OUTLAY BUDGET MESSAGE PRIORITIES Benchmarks were established to prioritize funding, which include indoor air quality, roofing, Americans with Disabilities Act, Safety/Security, technology, buses/vehicles, equipment, and remodeling & renovation. The balance was committed to pay debt service on previous construction financing and fixed capital costs such as salaries and facility maintenance. This 5 year capital plan provides the School Board and the public a detailed and financially feasible capital outlay plan that appropriates $1.439 billion in estimated capital revenues over the next fiveyear period ending June 30, This plan identifies the following elements in capital planning: The School Board asked staff to review projects that were previously funded in order to determine whether they could be re-prioritized or canceled. Staff reviewed those projects to ascertain which projects have started, not started and the remaining balances of those projects. The District s capital outlay funding priorities are: o Safety and security o Repairs and renovations o Technology and technology infrastructure The District Educational Facilities Plan is a key component of concurrency and provides a financially feasible plan to meet the level of service as required by Florida Statutes. The 5- year plan is based on an analysis of the District s demographics, community participation, executive staff feedback, School Board Member input and departmental recommendations District Budget 93

106 FINANCIAL SECTION UNFUNDED MANDATES Over the years, the Department of Education and/or the Legislature has mandated that school districts meet certain requirements and/or provide certain services for which the districts are not given sufficient funding. These are referred to as unfunded or underfunded mandates. Here are some examples of such mandates: The District must use funds from the Supplemental Academic Instruction (SAI) and Reading Allocations to provide an additional hour of intensive reading instruction to students every day in schools that are found to be among the 300 lowest performing elementary schools in the state. For , the financial impact will be approximately $4 million. Beginning in , school districts must pay the colleges an amount equal to student tuition for dual enrollment courses taught on their campuses. The resulting financial impact to the District is estimated to be $2 - $4 million. Due to a change in legislation, school districts must now pay a proportional share of funding to the Florida Virtual School for any students who take Florida Virtual Courses as part of or in addition to their school day schedule. The financial impact of this change is approximately $16 million. It is estimated that the District will receive $28.8 million in state funding in for student transportation. The estimated cost for transporting students (including students who participate in the Opportunity Scholarship Program), vehicle maintenance, and administration is $84.5 million, leaving an estimated deficit of $55.7 million. For the expenses for Class Size Reduction were $318 million, $18 million more than the District s allocation. A daytime or evening Alternative to External Suspension education program must be developed, staffed, and administered by the District at a cost of approximately $1.1 million. Supplemental Academic Instruction and Safe School funding have not increased to pay for this mandate. Bus drivers must complete 40 hours of pre-service training, consisting of at least 20 hours of classroom instruction and eight hours of behind-the-wheel training based on the Department of Education s Basic School Bus Driver Curriculum. For , the cost to the District is estimated to be $800,000. The District must provide, free of charge, all instructional materials for students dual enrollment courses. The cost is estimated to be $1.0 million for Funding from the State is approximately $0.7 million, causing a financial impact of $0.3 million to the District. Each District employee must be fingerprinted every five years. This requirement includes contractors and vendors. The Florida Department of Law Enforcement charges the District to maintain these fingerprints records, which will cost approximately $0.3 million in Broward County Public Schools

107 FINANCIAL SECTION MAJOR REVENUE SOURCES Revenues are categorized by source: Federal, State, and Local. Revenue sources are determined by law and, therefore, revenue accounts continue to be structured by appropriation source (Federal, State, and Local) and specific appropriations. From the three major revenue sources in , the District expects to receive 0.5% of General Fund financial support from Federal sources, 47.1% from State sources, and 42.5% from Local sources. The remaining 9.9% is comprised of transfers from other funds and fund balance. Revenue from Federal Sources The District receives federal awards for the enhancement of various educational programs. These funds are received directly from the federal government or indirectly by flowing through the state first. Budgeting is based according to the grant plan. An example of federal direct revenue is funding received for Head Start pre-kindergarten programs. An example of Federal through State revenue is funding through the Title I Elementary and Secondary Education Act. For the General Fund, Broward County Public Schools (BCPS) receives Reserve Officers Training Corps (ROTC) funding as federal direct revenue and Medicaid funding as Federal through State revenue. Revenue from State Sources Funds for state support to school districts are provided primarily by legislative appropriations. While a number of tax sources are deposited in the state s General Revenue Fund, the predominant source is the sales tax. Revenue from state sources primarily includes revenue received for the operations of the District through the Florida Education Finance Program (FEFP) administered by the Florida Department of Education (FDOE) under the provisions of Section , Florida Statutes. Statewide, funds appropriated to finance the FEFP in are $7.5 billion, plus $3.1 billion in state categorical and lottery funds. The focus of the state finance program bases financial support for education upon the individual student participating in a particular educational program rather than upon the number of teachers or classrooms. The educational programs recognized in the FEFP are basic education, instruction of students with limited English proficiency, instruction of exceptional students (disabled and gifted), and career education. FEFP funds are primarily generated by multiplying the number of full-time equivalent (FTE) students in each of the educational programs by cost factors to obtain weighted FTE. Program cost factors are determined by the Legislature and represent relative cost differences among the FEFP programs. The weighted FTE is then multiplied by a base student allocation and by a district cost differential (DCD) in the major calculation to determine the state and local FEFP funds District Budget 95

108 FINANCIAL SECTION MAJOR REVENUE SOURCES In addition, funds are appropriated to meet other needs by means of special allocations, which include allocations for Exceptional Student Education (ESE) students, at-risk students, safe schools, reading, student transportation, instructional materials, and the Teacher Lead Program. Special allocations are funded through the FEFP, making them partially funded by local revenue derived mainly through property taxes. Class size reduction is fully funded categorically by the state through sales taxes. Lottery funds are part of the funds appropriated to finance the FEFP. The purpose of the Florida Public Education Lottery Act was to enable the people of the state to benefit from substantial additional moneys for education. For , Florida Lottery funding is $14.5 million for BCPS, which includes $11.8 million to provide rewards to qualifying schools through the Florida School Recognition Program and $2.7 million to be used at the discretion of the school district. Revenue from Local Sources Local revenue for school support is derived almost entirely from property taxes. Local revenue sources include property taxes levied by a school system on the assessed valuation of real and personal property located within the district plus interest, including profit on investment, gifts, and student fees charged for adult programs. Each school board participating in the state allocation of funds for current operation of schools must levy the millage set for its required local effort taxes. The Legislature set the statewide amount of $7.2 billion as the required local effort contribution from counties for Each district s share of the state total of required local effort is determined by a statutory procedure initiated by certification of the property tax valuations by the Department of Revenue of each district. The Commissioner of Education certifies each district s required local effort millage rate no later than July 19. These rates are primarily determined by dividing the dollar amount of required local effort by 96 percent of the aggregated taxable value of all districts. Certifications vary due to the use of assessment ratios designed to equalize the effort on the FEFP of differing levels of property appraisal in the counties. Millage rates are also adjusted because required local effort may not exceed 90 percent of a district s total Florida Education Finance Program entitlement. 96 Broward County Public Schools

109 FINANCIAL SECTION MAJOR REVENUE SOURCES School boards may set discretionary tax levies of the following types: Current Operations: The Legislature set the maximum discretionary current operation millage for at mills. The discretionary millage for is , which includes Local Discretionary of , and the Capital millage of mills. Currently, Broward County Public Schools has no voter approved millage for debt service. Capital Outlay and Maintenance: School Boards may levy a local property tax to fund school district capital outlay projects. Per Florida Statutes this mills can be used for: new construction and remodeling projects; the purchase of sites, site improvement, or site expansion; auxiliary facilities, athletic facilities, or ancillary facilities; the maintenance, renovation, and repair of existing schools or leased facilities; the purchase, lease-purchase, or lease of school buses; the purchase, lease-purchase, or lease of new and replacement equipment and enterprise resource software applications; the payment of costs directly related to complying with state and federal environmental statutes, rules, and regulations governing school facilities; the payment of costs of leasing relocatable educational facilities or renting/leasing educational facilities and sites; the payment of costs of opening day collection for the library media center of a new school; the payments for educational facilities and sites due under a lease-purchase agreement (the payment amount may not exceed three-fourths of the capital millage levy); the payment of loans approved pursuant to sections and , Florida Statutes; the payment of school buses when a school district contracts with a private entity to provide student transportation services. A school district may also use an amount up to $100 per unweighted full-time equivalent student from the capital outlay millage to fund: the purchase, lease-purchase, or lease of driver's education vehicles; motor vehicles used for the maintenance or operation of plants and equipment; security vehicles, as well as vehicles used in storing or distributing materials and equipment; the payment of premium costs for property and casualty insurance District Budget 97

110 FINANCIAL SECTION MAJOR EXPENDITURES The purpose of expenditures are indicated by function classifications. Functions are group related activities aimed at accomplishing a major service or regulatory responsibility. The activities of a local school system are classified into five broad areas: Instruction Instructional Support General Support Community Services Non-program Charges (Debt Service and Transfers) Instruction Instruction includes the activities dealing directly with the teaching of students or the interaction between teacher and student. Teaching may be provided for students in a school classroom, in a location such as a home or hospital, and other learning situations, such as those involving cocurricular activities. It may also be provided through some other approved medium, such as television, radio, telephone, and correspondence. Student transportation and fee supported childcare programs are not charged to instruction. Instructional Support Instructional Support provides administrative, technical, and logistical support to facilitate and enhance instruction. These services exist as an adjunct for the fulfillment of the objectives of the Instruction function. The Instructional Support function includes pupil personnel services (attendance and social work, guidance, health services, psychological services, parental involvement), instructional media, curriculum development, and instructional staff training. General Support General Support services are those that are concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for staff and students. The General Support function includes the school board, administration (both school and general), facilities acquisition and construction, fiscal services, food services, central services (planning, research, development, and evaluation services; information services; staff services; statistical services; data processing; internal services, such as buying, storing, and distributing supplies, furniture, and equipment; printing; and mail room and courier services), student transportation, and operation and maintenance of plant. Community Services Community Services are those activities that are not related to providing education to students. These include services provided by the school system for the community as a whole or some segment of the community, such as recreation and care of children programs and community welfare activities. Non-program Charges Non-program Charges include debt service, which is payments of principal and interest for the retirement of debt, and transfers, which are nonreciprocal interfund activities represented by disbursement of cash or goods from one fund within the district to another fund without an equivalent return and with a requirement for repayment. 98 Broward County Public Schools

111 FINANCIAL SECTION MAJOR EXPENDITURES General Fund For , the projected expenditures by function within the General Fund show that the greatest expense will fall under Instruction at percent followed by General Support at 23.7 percent. Within General Support, 10.3 percent is for operation and maintenance of plant, 6.1 percent is for school administration, 3.8 percent is for student transportation, and the remaining 3.5 percent covers general administration and fiscal and central services. Instructional Support is 7.91 percent of projected expenditures. Community Services and Non-program Charges combined are.97 percent of the projected General Fund expenditures. This is a total of percent. The remaining 6.74 percent is Reserves and Ending Fund Balance. General Fund Function Projected Expenditures (in thousands) Instruction $1,333,580 Instructional Support 173,874 General Support 520,811 Community Services 16,092 Non-program Charges 5,234 Reserves and Ending Fund Balance 148,088 TOTAL $2,197, General Fund Projected Expenditures All Funds When the General, Special Revenue, Capital, Internal Service, and Debt Service funds are combined, Instruction remains at the greatest percentage but is reduced to percent. This is caused by the increase in General Support to 27.9 percent due to the Capital Fund, which is used for facilities acquisition and construction, and the increase to Non-program Charges to percent due to the Debt Service fund District Budget 99

112 FINANCIAL SECTION 100 Broward County Public Schools

113 FINANCIAL SECTION SUMMARY ALL FUNDS FIVE YEAR HISTORY (in thousands) REVENUE Increase/ Actual Actual Actual Actual Revenue (Decrease) Federal Revenue $28,531 $30,952 $27,989 $29,881 $46,825 $16,944 Federal Through State 424, ,726 $245, , ,977 19,255 State Revenue 952, ,931 $970,097 1,043,970 1,064,834 20,864 Local Revenue 1,110,138 1,045,280 $1,076,747 1,134,175 1,192,626 58,451 Other Financing Sources 248, ,081 $52, ,029 30,000 (105,029) Operating Revenue 117,128 97,116 $219, , (110,196) Non-Operating Revenue $1, (78) Incoming Transfers 251, ,521 $238, , ,789 (44,039) Beginning Fund Balance 592, ,058 $434, , ,476 9,913 TOTAL REVENUE, TRANSFERS, & FUND BALANCE $3,725,526 $3,438,912 $3,266,748 $3,399,392 $3,265,477 ($133,915) EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Instruction 5000 $1,411,358 $1,253,167 $1,295,855 $1,405,379 $1,483,928 $78,549 Support Services: Student Personnel Services ,645 99, , , ,347 4,614 Instructional Media Services ,362 21,057 20,256 21,334 21, Instruction & Curriculum ,849 42,686 40,129 39,920 46,571 6,651 Development Services Instructional Staff Training Svcs ,645 23,707 16,232 17,416 23,099 5,683 Instruction Related Technology ,388 17,745 19,741 20,522 21,853 1,331 Board ,693 3,262 3,450 3,798 4, General Administration ,693 12,948 11,300 11,420 15,754 4,334 School Administration , , , , ,295 8,891 Facilities Acquisition & Constr ,672 70,008 82,648 82, , ,512 Fiscal Services ,815 7,145 8,006 8,185 8, Food Services ,097 84,875 91,892 94, ,446 14,477 Central Services ,733 50,609 50,138 52,479 56,248 3,769 Student Transportation Srvcs ,381 85,490 85,080 83,145 84,684 1,539 Operation of Plant , , , , ,350 4,394 Maintenance of Plant ,597 57,159 59,248 57,921 57,706 (215) Administrative Technology Svcs ,767 5,704 2,801 2,664 2, Community Services ,999 20,927 21,611 22,906 17,116 (5,790) Total Instr. & Support Services $2,423,817 $2,139,276 $2,197,261 $2,326,239 $2,640,328 $314,089 Debt Service , , , , ,051 (116,211) Other Capital Outlay ,008 10,511 12,170 11,259 0 (11,259) Total Transfers Out * , , , , ,790 (44,038) Internal Funds Disbursements Operating Expenses ,111 99, ,713 57,328 1,002 (56,326) Reserves & Ending Fund Balance 559, , , , ,306 (220,170) TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $3,725,526 $3,438,912 $3,266,748 $3,399,392 $3,265,477 ($133,915) Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. * Adjustments to Fund Balances/Residual Equity Transfers are included in Total Transfers Out District Budget 101

114 FINANCIAL SECTION GENERAL FUND BUDGET FIVE YEAR HISTORY (in thousands) REVENUE Increase/ Actual Actual Actual Actual Revenue (Decrease) Total Federal Revenue $9,221 $12,012 $15,355 $13,472 $11,900 ($1,572) Total State Revenue 922, , ,134 1,012,776 1,035,193 22,417 Total Local Revenue 873, , , , ,980 43,224 Total Other Financing Sources Total Incoming Transfers 78,546 80,239 76, ,022 72,825 (54,197) Beginning Fund Balance 69,449 99,830 77,146 82, ,781 61,901 TOTAL REVENUE, TRANSFERS, & FUND BALANCE $1,953,272 $1,880,058 $1,938,618 $2,125,906 $2,197,679 $71,773 EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriation (Decrease) Instruction 5000 $1,138,930 $1,123,712 $1,175,742 $1,281,310 $1,333,580 $52,270 Support Services: Student Personnel Services ,178 92,879 94, , ,108 4,022 Instructional Media Services ,989 20,923 20,237 21,333 21, Instruction & Curriculum ,572 19,284 16,764 17,823 18, Development Services Instructional Staff Training Svcs ,982 4,309 3,792 4,224 3,893 (331) Instruction Related Technology ,743 17,745 19,702 20,448 21,852 1,404 Board ,693 3,262 3,450 3,798 4, General Administration ,757 9,843 6,136 6,273 6, School Administration , , , , ,080 5,900 Facilities Acquisition & Constr Fiscal Services ,641 7,000 7,834 8,126 8, Central Services ,294 50,384 49,274 50,325 55,420 5,095 Student Transportation Srvcs ,799 84,026 83,508 81,646 84,073 2,427 Operation of Plant , , , , ,292 4,906 Maintenance of Plant ,597 57,159 59,248 57,922 57,706 (216) Administrative Technology Svcs ,708 5,704 2,801 2,664 2, Community Services ,784 14,328 14,711 15,945 16, Interest Total Instr. & Support Services $1,843,732 $1,793,357 $1,844,028 $1,966,633 $2,044,534 $77,901 Other Capital Outlay ,429 6,070 6,518 6,329 0 (6,329) Total Transfers * ,281 3,485 5,192 8,163 5,057 (3,106) Reserves & Ending Fund Balance 99,830 77,146 82, , ,088 3,307 TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $1,953,272 $1,880,058 $1,938,618 $2,125,906 $2,197,679 $71,773 Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. * Adjustments to Fund Balances/Residual Equity Transfers are included in Total Transfers Out. 102 Broward County Public Schools

115 FINANCIAL SECTION GENERAL FUND BUDGET TEN YEAR REVENUE TREND $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $ Fund Balance Transfers Local State Federal Participation in the Florida Education Finance Program (FEFP) provides state and local revenue sources based primarily on student enrollment. The majority of transfers represent the capital budget transfer into the general fund budget for facility repair and maintenance costs District Budget 103

116 FINANCIAL SECTION SPECIAL REVENUE FOOD SERVICE FIVE YEAR HISTORY (in thousands) REVENUE Increase/ Actual Actual Actual Actual Revenue (Decrease) Federal Through State $72,313 $73,515 $78,437 $82,961 $87,108 $4,147 State Sources 1,368 1,422 1,378 1,356 1,356 0 Local Sources 23,297 22,016 21,351 20,098 19,441 (657) Total Incoming Transfers Beginning Fund Balance 9,403 17,419 27,762 35,869 43,363 7,494 TOTAL REVENUE, TRANSFERS, & FUND BALANCE $106,381 $114,372 $128,928 $140,284 $151,268 $10,984 EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) (Function 7600) Salaries 100 $23,827 $23,442 $23,788 $24,797 $27,561 $2,764 Employee Benefits ,802 12,336 13,136 13,454 15,119 1,665 Purchased Services 300 5,420 4,980 4,909 5,435 5, Energy Services 400 2,148 2,101 2,027 2,043 2, Materials and Supplies ,015 40,761 45,989 47,218 50,256 3,038 Capital Outlay ,379 4,939 Other Expenses 700 2, ,726 1,582 3,136 1,554 Total Expenditures $88,096 $84,875 $91,892 $94,969 $109,446 $14,477 Other Capital Outlay ,110 1,167 1,952 0 (1,952) Transfers Out: (Function 9700) To General Fund To Capital Projects Total Transfers Out $0 $625 $0 $0 $0 $0 Ending Fund Balance 17,419 27,762 35,869 43,363 41,822 (1,541) TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $106,381 $114,372 $128,928 $140,284 $151,268 $10,984 Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. 104 Broward County Public Schools

117 FINANCIAL SECTION REVENUE SPECIAL REVENUE OTHER FIVE YEAR HISTORY (in thousands) Increase/ Actual Actual Actual Actual Revenue (Decrease) Federal Direct $26,337 $26,210 $25,683 $27,721 $44,825 $17,104 Federal Through State 140, , , , ,853 7,990 State Sources 1,284 1,563 1,378 2,488 1,469 (1,019) Local Sources 2,024 2,197 1,991 3,538 5,187 1,649 Total Incoming Transfers Beginning Fund Balance TOTAL REVENUE, TRANSFERS, & FUND BALANCE $170,439 $176,830 $176,156 $179,650 $205,374 $25,724 EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Instruction 5000 $112,453 $123,027 $118,388 $123,583 $144,350 $20,767 Support Services: Student Personnel Services ,262 6,738 6,606 6,647 7, Instructional Media Services Instruction & Curriculum ,705 23,041 22,302 21,050 27,037 5,987 Development Services Instructional Staff Training Svcs ,413 10,064 10,687 11,399 15,285 3,886 Instruction Related Technology (73) Board ,779 2,788 5,012 4,979 8,972 3,993 General Administration School Administration (2) Facilities Acquisition & Constr Fiscal Services Central Services Student Transportation Srvcs ,579 1,439 1,542 1, (879) Operation of Plant (512) Maintenance of Plant Administrative Technology Svcs Community Services ,825 6,220 6,457 6, (5,951) Total Expenditures $168,786 $173,976 $171,812 $176,684 $205,374 $28,690 Other Capital Outlay ,653 2,854 4,344 2,966 0 (2,966) Transfers Out: (Function 9700) To General Fund To Capital Projects To Trust and Agency Total Transfers Out $0 $0 $0 $0 $0 $0 Ending Fund Balance TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $170,439 $176,830 $176,156 $179,650 $205,374 $25,724 Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget District Budget 105

118 FINANCIAL SECTION REVENUE SPECIAL REVENUE STABILIZATION FIVE YEAR HISTORY (in thousands) Increase/ Actual Actual Actual Actual Revenue (Decrease) Federal Direct $0 $0 $0 $0 $0 $0 Federal Through State 146, State Sources Local Sources Total Incoming Transfers Beginning Fund Balance TOTAL REVENUE, TRANSFERS, & FUND BALANCE $146,845 $1 $0 $0 $0 $0 EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Instruction 5000 $118,163 $1 $0 $0 $0 $0 Support Services: Student Personnel Services Instructional Media Services , Instruction & Curriculum Development Services Instructional Staff Training Svcs Instruction Related Technology General Administration , School Administration , Facilities Acquisition & Constr Fiscal Services Food Services Central Services Student Transportation Srvcs Operation of Plant Maintenance of Plant Administrative Technology Svcs Community Services Total Expenditures $146,520 $1 $0 $0 $0 $0 Other Capital Outlay Transfers Out: (Function 9700) To General Fund To Capital Projects To Trust and Agency Total Transfers Out $0 $0 $0 $0 $0 $0 Ending Fund Balance TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $146,845 $1 $0 $0 $0 $0 Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. 106 Broward County Public Schools

119 FINANCIAL SECTION REVENUE SPECIAL REVENUE STIMULUS FIVE YEAR HISTORY (in thousands) Increase/ Actual Actual Actual Actual Revenue (Decrease) Federal Direct Federal Through State $57,959 $17,298 $6,953 $5,586 $14,117 $8,531 State Sources Local Sources Total Incoming Transfers Beginning Fund Balance TOTAL REVENUE, TRANSFERS, & FUND BALANCE $57,959 $17,298 $6,953 $5,586 $14,117 $8,531 EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Instruction 5000 $41,811 $6,428 $1,725 $486 $5,998 $5,512 Support Services: Student Personnel Services , Instructional Media Services Instruction & Curriculum Development Services , ,063 1,048 1,009 (39) 0 Instructional Staff Training Svcs ,251 9,335 1,752 1,793 3,921 2,128 Instruction Related Technology General Administration , School Administration , ,446 2,446 Facilities Acquisition & Constr Fiscal Services Central Services , (1,638) Student Transportation Srvcs Operation of Plant Maintenance of Plant Administrative Technology Svcs Community Services Total Expenditures $55,226 $16,830 $6,851 $5,582 $14,117 $8,535 Other Capital Outlay , (4) Transfers Out: (Function 9700) To General Fund To Capital Projects To Trust and Agency Total Transfers Out $0 $0 $0 $0 $0 $0 Ending Fund Balance TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $57,959 $17,297 $6,953 $5,586 $14,117 $8,531 Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget District Budget 107

120 FINANCIAL SECTION REVENUE SPECIAL REVENUE MISCELLANEOUS FIVE YEAR HISTORY (in thousands) Account Increase/ Number Actual Actual Actual Actual Revenue (Decrease) Local Revenues: Interest, incl Investment Profit 3430 $9 $15 $15 $8 $0 ($8) Gifts, Grants and Bequests Miscellaneous Local Sources ,370 1,222 1,247 1,372 1,367 (5) Transfers In * Beginning Fund Balance 1,950 2,206 2,513 2,701 2, TOTAL REVENUE, TRANSFERS & FUND BALANCE $3,329 $3,458 $3,778 $4,081 $4,276 $195 EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Instruction 5000 $0 $0 $0 $0 $0 $0 Support Services: Student Personnel Services Instructional Media Services Instruction & Curriculum Development Services Instructional Staff Training Svcs Instruction Related Technology Board General Administration School Administration Facilities Acquisition & Constr Fiscal Services Central Services Student Transportation Srvcs (7) Operation of Plant Maintenance of Plant Administrative Technology Svcs Community Services Internal Funds Disbursements Total Instr. & Support Services: $393 $390 $460 $428 $434 $6 Other Capital Outlay (8) Transfers Out * Ending Fund Balance 2,206 2,513 2,701 2,909 3, TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $3,329 $3,458 $3,778 $4,081 $4,276 $195 Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. * Adjustments to Fund Balances/Residual Equity Transfers are included in Total Transfers Out. 108 Broward County Public Schools

121 FINANCIAL SECTION DEBT SERVICE FIVE YEAR HISTORY (in thousands) REVENUE Increase/ Actual Actual Actual Actual Revenue (Decrease) State Sources $10,077 $10,084 $9,865 $9,741 $8,150 ($1,591) Local Sources (321) Total Incoming Transfers 172, , , , ,924 12,922 Other Financing Sources: Sale of Bonds Proceeds of COPs 175, ,650 44, Proceeds of Refunding Bonds 6,995 12, ,140 0 (114,140) Proceeds of COPs 1,124 1, Premium on COPs 8,923 29, Beginning Fund Balance 9,091 12,273 5,473 3,015 (3,871) (6,886) TOTAL REVENUE, TRANSFERS, & FUND BALANCE $384,695 $488,311 $217,485 $291,219 $181,203 ($110,016) EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) (Function 9200) Redemption of Principal 710 $79,553 $77,611 $77,807 $85,328 $91,759 $6,431 Interest ,186 88,512 90,001 94,505 85,015 (9,490) Dues and Fees 730 1,754 5,094 2,202 1,432 2, Payments to Refunded Bonds , ,422 44, ,825 0 (113,825) Miscellaneous Expense 790 1, Total Expenditures $368,659 $482,825 $214,470 $295,090 $178,874 ($116,216) Transfers Out (Function 9700) To General Fund To Capital Projects Interfund (Debt Service Only) 950 3, Total Transfers Out $3,763 $13 $0 $0 $0 $0 Ending Fund Balance 12,273 5,473 3,015 (3,871) 2,329 6,200 TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $384,695 $488,311 $217,485 $291,219 $181,203 ($110,016) Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget District Budget 109

122 FINANCIAL SECTION CAPITAL OUTLAY BUDGET FIVE YEAR HISTORY (in thousands) REVENUE Increase/ Actual Actual Actual Actual Revenue (Decrease) Total Federal Revenue $94 $2,822 $194 $0 $0 $0 Total State Revenue 17,023 18,403 18,341 17,607 18,666 1,059 Total Local Revenue 265, , , , ,651 14,568 Total Other Financing Sources ,889 30,000 9,111 Total Incoming Transfers 297 1, ,763 0 (2,763) Beginning - Committed Project Balance 493, , , , ,216 (48,122) TOTAL REVENUE, TRANSFERS, & COMMITTED PROJECT BALANCES $775,949 $657,004 $586,642 $536,680 $510,533 ($26,147) EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Function 7400 Library Books (New Libraries) 610 $145 $65 $0 $0 $0 $0 Audiovisual Materials (67) Buildings and Fixed Equipment ,551 22,358 28,399 7,469 66,051 58,582 Furniture, Fixtures, and Equip ,002 6,732 8,141 18,803 20,922 2,119 Motor Vehicles (Incl. Buses) ,015 12,199 18,318 6,119 Land 660 1, Improve. Other Than Buildings ,795 4,558 8,799 4,827 5, Remodeling and Renovations ,133 35,772 34,844 38, , ,311 Computer Software (121) Function 9200 Interest Dues and Fees (28) Miscellaneous Expenses Discount on Sale of COBI Bond Total Expenditures $121,664 $70,022 $82,349 $82,114 $266,601 $184,487 Transfers Out (Function 9700) To General Fund 910 $77,819 $79,070 $75,961 $67,707 $72,025 4,318 To Debt Service Funds , , , , ,907 13,264 To Capital Projects Funds To Special Revenue Funds Interfund (capital projects only) Total Transfers Out * $240,510 $229,854 $227,955 $226,350 $243,932 $17,582 Ongoing - Committed Project Balances 413, , , ,216 0 (228,216) TOTAL EXPENDITURES, TRANSFERS & COMMITTED PROJECT BALANCES $775,949 $657,004 $586,642 $536,680 $510,533 ($26,147) Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. * Adjustments to Fund Balances/Residual Equity Transfers are included in Total Transfers Out. 110 Broward County Public Schools

123 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TEN YEAR REVENUE TREND Forty years ago the primary source of capital outlay revenues was the State s Public Education Capital Outlay funds (PECO). Over the past 15 years, the district had to rely more and more on local property taxes to fund construction and capital improvements. In the mid 1990's, the district began a new capital program and additional revenues were generated by borrowing for construction and using local property taxes to repay the debt. This was accomplished through the issuance of Certificates of Participation (COPs) as authorized by Florida Statutes. Funds are borrowed for an entire group of projects that take two to four years to complete, resulting in a carryover of funds, thus increasing committed project balances. In FY , there was a huge increase in State revenues as a result of HB 17-A (1997), which established the Classrooms First Program. It was a State funded bond program from lottery proceeds to be used for the construction of additional classrooms only, for local school districts with huge growth in student enrollment. In fiscal year , the District was in its second year of the Classrooms First Program. In fiscal year , in order to continue to meet the trend of student population growth, the District began issuing more COPs to fill in the growing gap from State sources. In 2002, voters passed the class size reduction amendment to the State's Constitution that obligated the State of Florida to fund the reduction of class sizes. From to , the State of Florida provided $118.5 million in funding for class size reduction to Broward County. In 2005, the District received approximately $25 million from the Federal Government for the repair and restoration of facilities and infrastructure as a result of damages from Hurricane Wilma. In fiscal year , the State did not provide capital outlay funding for class size reduction. Also, between 2008 and 2009, the Florida Legislature lowered the local 2 mill capital outlay millage (property tax) by a total of 0.5 mills and shifted that portion of the funding to local school districts. This millage swap has had a significant impact on our capital outlay program. The capital outlay millage is now 1.5 mills. As a result, hundreds of millions of dollars were lost for capital projects, that included construction, technology, equipment, vehicles, renovation and remodeling. Although, the Legislature gave school districts the option not to transfer the capital millage to operations, exercising that option would have created a huge budget shortfall in day to day operations of the school system. The Legislature also gave local school districts the authority to levy (by vote) additional taxes to eliminate the shortfall. The Board decided not to exercise this option for the District s capital budget because of the current severe economic environment. Local revenues are beginning to rebound and for the past two years there have been significant increases in the local property values. On September 23, 2014, the School Board adopted a $1.4 billion five-year District Educational Facilities Plan. Over the next five years, 94.4 percent of the revenues are projected to come from the local sources and 5.6 percent from state sources. After the School Board adopted the budget, Broward County voters approved an $800 million General Obligation Bond referendum. Broward County Public Schools has committed to investing the funding to enhance students learning environments by focusing on improvements in Safety, Music, Art, Athletics, Renovations and Technology (SMART) District Budget 111

124 FINANCIAL SECTION INTERNAL SERVICE FUND SELF INSURANCE FIVE YEAR HISTORY (in thousands) REVENUE Account Increase/ Number Actual Actual Actual Actual Revenue (Decrease) Operating Revenues: Charges for Services 3481 $0 $0 $0 $0 $0 $0 Charges for Sales Premium Revenue ,854 24, , Other Operating Revenue ,764 15, ,891 0 (53,891) Miscellaneous Local Source , Insurance Loss Recoveries Non-Operating Revenues: Interest Gain on Sale of Investments Net Incr/(Decr) in Fair 3433 (221) (120) (207) Value of Investments Loss Recoveries Total Incoming Transfers Beginning Fund Balance ** 9,227 13,543 (16,842) 4,688 0 (4,688) TOTAL REVENUE, TRANSFERS & FUND BALANCE $56,046 $53,087 $144,581 $58,579 $0 ($58,579) EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Operating Expenses: (Function 9900) Salaries 100 $1,070 $975 $770 $0 $0 $0 Employee Benefits Purchased Services ,507 21,728 26, Energy Services Materials and Supplies Capital Outlay Other Expenses ,415 17, , Total Expenditures $42,503 $41,085 $139,893 $0 $0 $0 Transfers Out: (Function 9700) To General Fund ,579 0 (58,579) To Capital Projects To Special Revenue Funds Interfund Total Transfers Out * $0 $0 $0 $58,579 $0 ($58,579) Ending Fund Balance 13,543 12,002 4, TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $56,046 $53,087 $144,581 $58,579 $0 ($58,579) Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget. * Adjustments to Fund Balances/Residual Equity Transfers are included in Total Transfers Out. ** The negative Beginning Fund Balance for is due to the utilization of the Full Accrual Basis of Accounting for the Internal Service Fund as compared to the Modified Accrual Basis used in the General Fund. 112 Broward County Public Schools

125 FINANCIAL SECTION INTERNAL SERVICE FUND OTHER FIVE YEAR HISTORY (in thousands) REVENUE Account Increase/ Number Actual Actual Actual Actual Revenue (Decrease) Operating Revenues: Charges for Services 3481 $69,445 $56,839 $57,846 $56,303 $0 ($56,303) Charges for Sales , , (2) Premium Revenue Other Operating Revenue Insurance Loss Recoveries Non-Operating Revenues: Interest Gain on Sale of Investments Net Incr/(Decr) in Fair (1) Value of Investments Gifts, Grants and Bequests (78) Other Fees Misc. Revenue Gain Disposition of Assets Total Incoming Transfers Beginning Fund Balance TOTAL REVENUE, TRANSFERS & FUND BALANCE $70,619 $58,015 $58,894 $57,406 $1,028 ($56,378) EXPENDITURES Account Increase/ Number Actual Actual Actual Actual Appropriations (Decrease) Operating Expenses: (Function 9900) Salaries 100 $52,100 $45,051 $44,328 $42,209 $395 ($41,814) Employee Benefits ,391 11,559 12,307 12, (12,182) Purchased Services ,151 1,966 2, (1,738) Energy Services Materials and Supplies (18) Capital Outlay (495) Other Expenses Depreciation (79) Loss on Disposition of Assets Total Expenditures $70,607 $57,978 $58,821 $57,328 $1,002 ($56,326) Transfers Out Ending Fund Balance (52) TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $70,619 $58,015 $58,894 $57,406 $1,028 ($56,378) Note: Actual information for fiscal year through fiscal year is from the Superintendent s Annual Financial Report. Information for fiscal year is based on the District Summary Budget District Budget 113

126 FINANCIAL SECTION SUMMARY SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget* LEVEL Inc/(Dec) Inc/(Dec) Inc/(Dec) ELEMENTARY 99,351 99, , , $471,042,742 $468,777,699 ($2,265,043) MIDDLE 47,920 46,744 (1,176) 53,320 52,190 (1,130) 191,282, ,965,209 (3,317,352) HIGH 64,377 63,176 (1,201) 71,392 69,605 (1,787) 246,818, ,850,943 (8,967,439) MULTILEVELS 3,158 3, ,589 3, ,138,523 15,945,427 (193,096) BEHAVIOR CHANGE ,929,354 6,463, ,807 EXCEPTIONAL (13) 2,859 2,849 (10) 14,901,334 15,719, ,812 ALTERNATIVE/ADULT 6,721 5,391 (1,330) 7,372 5,754 (1,618) 24,920,794 25,450, ,396 TECHNICAL 10,782 10,615 (167) 14,972 14,673 (299) 49,741,361 48,557,230 (1,184,131) COMMUNITY 4,981 3,059 (1,922) 5,230 3,213 (2,017) 9,322,512 7,258,890 (2,063,622) CHARTER SCHOOLS 38,042 44,101 6,059 40,349 46,701 6, ,406, ,818,517 49,411,901 GRAND TOTAL 276, , , ,678 (330) $1,258,504,179 $1,291,806,412 $33,302,233 * Budget does not include summer school. With the exception of charter schools, fringe benefits are not included in budget. 114 Broward County Public Schools

127 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget* Loc. Elementary Inc/(Dec) Inc/(Dec) Inc/(Dec) 2511 Atlantic West $3,173,983 $3,311,415 $137, Banyan (7) (19) 3,367,759 3,280,628 (87,131) 0641 Bayview ,724,799 2,678,620 (46,179) 0201 Bennett (5) 2,627,102 2,714,009 86, Bethune ,651,027 2,901, , Boulevard Heights (2) (1) 3,201,924 3,397, , Broadview 1,013 1,011 (2) 1,221 1,218 (3) 4,354,063 4,483, , Broward Estates (4) 2,551,774 2,223,563 (328,211) 3923 BVED Elementary ,781 0 (196,781) 1461 Castle Hill ,721,108 2,857, , Central Park 1,094 1, ,242 1,238 (4) 4,972,980 4,571,690 (401,290) 3771 Challenger ,129 1, ,281,160 4,272,686 (8,474) 2961 Chapel Trail (2) (2) 3,451,824 3,449,323 (2,501) 1421 Coconut Creek (3) (1) 3,718,836 3,732,851 14, Coconut Palm ,131 1, ,167,592 4,237,087 69, Colbert ,017,095 3,168, , Collins (3) ,859,534 1,865,133 5, Cooper City (123) (130) 3,636,499 3,174,521 (461,978) 2011 Coral Cove (43) 1,121 1,022 (99) 4,040,131 3,722,688 (317,443) 3041 Coral Park (13) (21) 2,966,045 3,032,537 66, Coral Springs ,908,465 3,044, , Country Hills (1) 1,057 1,046 (11) 3,929,336 3,861,904 (67,432) 2981 Country Isles ,170 1,162 (8) 4,490,444 4,421,239 (69,205) 0901 Cresthaven ,016,581 3,000,299 (16,282) 0221 Croissant Park (10) 3,333,764 3,307,590 (26,174) 1781 Cypress ,006 1, ,636,586 3,690,555 53, Dania (1) ,947,686 3,059, , Davie ,335,806 3,216,727 (119,079) 0011 Deerfield Beach (5) (2) 2,965,985 2,965,155 (830) 0391 Deerfield Park (1) ,860,824 2,559,751 (301,073) 0271 Dillard ,104,379 3,167,034 62, Discovery ,056 1,054 (2) 4,181,671 4,232,850 51, Dolphin Bay (20) (24) 3,195,426 3,109,127 (86,299) 3221 Drew (13) 3,372,335 3,069,150 (303,185) 0721 Driftwood (2) (12) 2,629,497 2,573,084 (56,413) 3461 Eagle Point 1,172 1,171 (1) 1,365 1, ,315,587 5,178,165 (137,422) 3441 Eagle Ridge ,003 1, ,928,789 3,951,769 22, Embassy Creek 985 1, ,209 1, ,205,764 4,529, , Endeavour PLC (13) (12) 2,177,551 2,206,341 28, Everglades (1) 1,201 1, ,621,314 4,530,414 (90,900) 1641 Fairway (2) ,213,854 3,249,450 35, Flamingo (21) (20) 3,150,561 3,019,574 (130,987) 0851 Floranada (28) (34) 3,760,795 3,526,163 (234,632) 2631 Forest Hills (7) 2,796,300 2,768,620 (27,680) 0921 Foster ,278,975 3,289,045 10, Fox Trail 1,210 1,205 (5) 1,468 1,466 (2) 5,313,770 5,198,241 (115,529) 3642 Gator Run 1,194 1, ,444 1,441 (3) 5,386,174 5,236,801 (149,373) 2851 Griffin (19) (55) 3,391,248 3,167,840 (223,408) 0131 Hallandale 1,126 1,124 (2) 1,304 1,290 (14) 4,548,149 4,740, , Harbordale ,460,914 2,533,128 72, Hawkes Bluff , ,206,834 4,023,817 (183,017) * Regular Budget does not include summer school and fringe benefits District Budget 115

128 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget* Loc. Elementary Inc/(Dec) Inc/(Dec) Inc/(Dec) 3961 Heron Heights 1, (87) 1,191 1,087 (104) 4,558,826 4,061,450 (497,376) 0121 Hollywood Central (5) 2,678,165 2,644,785 (33,380) 0111 Hollywood Hills ,533,656 3,468,858 (64,798) 1761 Hollywood Park (17) 3,094,064 3,094, Horizon ,748,384 3,034, , Hunt (2) (6) 3,409,128 3,459,034 49, Indian Trace (3) (16) 3,689,268 3,480,240 (209,028) 0831 Lake Forest ,009 1, ,406,155 3,615, , Lakeside (3) (16) 3,463,794 3,421,335 (42,459) 0621 Larkdale (1) (4) 2,277,157 2,114,881 (162,276) 1381 Lauderhill ,113,787 3,387, , Liberty ,181 1, ,139,727 4,256, , Lloyd Estates ,629,119 2,719,538 90, Manatee Bay 1,183 1,181 (2) 1,410 1,406 (4) 5,075,202 5,021,269 (53,933) 2741 Maplewood ,678,355 3,825, , Margate (13) 1,132 1,114 (18) 3,965,556 4,017,814 52, Markham (1) (7) 2,446,841 2,512,352 65, Martin L. King ,766,621 2,376,074 (390,547) 0841 McNab ,060,738 2,915,675 (145,063) 0761 Meadowbrook (3) (5) 3,257,866 3,361, , Miramar (3) (2) 3,385,099 3,492, , Mirror Lake ,928,133 2,969,769 41, Morrow (1) ,308,775 2,339,145 30, N. Andrews Gardens ,520,886 3,591,826 70, Nob Hill ,324,301 3,507, , Norcrest (3) 1,083 1, ,901,140 3,832,702 (68,438) 1191 North Fork ,423,973 2,337,029 (86,944) 2231 North Lauderdale ,381,411 2,455,477 74, North Side ,323,740 2,196,212 (127,528) 1282 Nova Blanche Forman (24) 3,478,282 3,397,887 (80,395) 1271 Nova Eisenhower ,391,201 3,386,907 (4,294) 0031 Oakland Park (2) (9) 2,835,420 2,837,949 2, Oakridge (1) (3) 2,747,168 2,810,379 63, Orange Brook (3) ,376,281 3,402,332 26, Oriole ,657,113 2,696,031 38, Palm Cove (1) 3,376,822 3,447,731 70, Palmview (6) 2,772,372 2,818,267 45, Panther Run (15) (16) 2,870,679 2,835,925 (34,754) 3761 Park Lakes 1,132 1,128 (4) 1,373 1,367 (6) 4,485,061 4,667, , Park Ridge (1) (2) 2,165,467 2,187,672 22, Park Springs (21) 1,154 1,126 (28) 4,522,641 4,333,625 (189,016) 3781 Park Trails 982 1, ,195 1, ,535,189 5,047, , Parkside (14) (16) 3,668,307 3,703,257 34, Pasadena Lakes (1) (6) 3,554,769 3,542,563 (12,206) 2661 Pembroke Lakes (1) (8) 2,744,040 2,700,496 (43,544) 1221 Pembroke Pines (11) (15) 2,755,126 2,820,899 65, Perry ,244,509 3,546, , Peters (2) 2,985,766 3,011,703 25, Pines Lakes ,274,026 3,335,677 61, Pinewood (1) ,978,755 3,087, , Plantation ,400,614 2,502, ,798 * Regular Budget does not include summer school and fringe benefits. 116 Broward County Public Schools

129 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget* Loc. Elementary Inc/(Dec) Inc/(Dec) Inc/(Dec) 1251 Plantation Park (1) (17) 2,734,530 2,716,517 (18,013) 0751 Pompano Beach (2) 2,285,546 2,319,355 33, Quiet Waters 1,403 1, ,607 1,601 (6) 5,670,214 5,761,077 90, Ramblewood ,733,559 3,732,475 (1,084) 2891 Riverglades (4) (6) 2,879,018 2,795,958 (83,060) 0151 Riverland ,219,209 2,928,506 (290,703) 3031 Riverside (3) (2) 3,366,351 3,382,530 16, Rock Island ,608,738 2,387,439 (221,299) 1851 Royal Palm (1) (6) 3,411,744 3,161,285 (250,459) 0891 Sanders Park (3) (10) 2,947,214 2,892,659 (54,555) 3061 Sandpiper (6) (2) 3,248,751 3,279,768 31, Sawgrass (2) 1,111 1,109 (2) 4,062,654 4,128,168 65, Sea Castle (32) (45) 3,517,362 3,461,896 (55,466) 1811 Sheridan Hills ,941,626 2,944,457 2, Sheridan Park (1) (1) 3,256,811 3,225,936 (30,875) 3371 Silver Lakes (1) (9) 3,058,622 3,264, , Silver Palms (41) (43) 3,376,565 3,166,000 (210,565) 3081 Silver Ridge ,201 1, ,967,104 4,764,467 (202,637) 3581 Silver Shores (35) (28) 3,091,777 3,091,173 (604) 0691 Stirling ,241,106 3,350, , Sunland Park ,561,383 1,620,743 59, Sunset Lakes ,029 1,025 (4) 3,812,590 3,724,958 (87,632) 1171 Sunshine (25) (30) 2,688,382 2,625,371 (63,011) 2621 Tamarac (18) 1,074 1,052 (22) 3,884,472 3,983,768 99, Tedder ,271,252 2,995,079 (276,173) 3291 Thurgood Marshall (6) ,432,843 2,491,899 59, Tradewinds 1,156 1, ,434 1, ,351,610 5,348,077 (3,533) 0731 Tropical ,197 1,186 (11) 4,781,901 4,842,951 61, Village ,422,397 3,292,292 (130,105) 3321 Virginia S. Young (2) ,539,756 3,455,080 (84,676) 0321 Walker (1) (3) 2,731,040 2,778,085 47, Watkins (4) 3,427,054 3,473,196 46, Welleby ,819,255 3,459,139 (360,116) 0161 West Hollywood ,981,506 3,042,017 60, Westchester 1,235 1,231 (4) 1,431 1,389 (42) 5,453,845 5,192,154 (261,691) 0631 Westwood Heights ,039,002 2,822,264 (216,738) 0191 Wilton Manors (1) 2,913,170 3,030, , Winston Park 1,166 1,165 (1) 1,362 1, ,655,928 4,709,580 53,652 SUBTOTAL 99,354 99, , , $471,042,742 $468,777,699 ($2,265,043) ROUNDING (3) 3 6 (1) 4 5 GRAND TOTAL 99,351 99, , , $471,042,742 $468,777,699 ($2,265,043) Unweighted FTE Weighted FTE Regular Budget* Loc. Middle Inc/(Dec) Inc/(Dec) Inc/(Dec) 1791 Apollo 1,217 1,206 (11) 1,352 1,327 (25) 4,762,640 4,818,313 55, Attucks ,364,641 3,396,708 32, Bair ,021 1, ,797,185 3,922, , BVEd Middle Coral Springs 1,256 1,206 (50) 1,395 1,328 (67) 4,917,277 4,544,244 (373,033) 1871 Crystal Lake 1,370 1,336 (34) 1,506 1,458 (48) 5,366,017 5,197,727 (168,290) * Regular Budget does not include summer school and fringe benefits District Budget 117

130 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget* Loc. Middle Inc/(Dec) Inc/(Dec) Inc/(Dec) 1071 Dandy 1,087 1,016 (71) 1,181 1,129 (52) 4,886,172 4,647,236 (238,936) 0911 Deerfield Beach 1,158 1,134 (24) 1,326 1,289 (37) 4,774,368 4,678,411 (95,957) 0861 Driftwood 1,546 1,542 (4) 1,721 1,717 (4) 5,977,225 5,874,914 (102,311) 3622 Falcon Cove 2,223 2,130 (93) 2,497 2,401 (96) 8,492,773 8,213,725 (279,048) 3051 Forest Glen 1,398 1,395 (3) 1,519 1, ,164,484 5,359, , Glades 1,486 1,356 (130) 1,663 1,547 (116) 5,702,958 5,116,639 (586,319) 3931 Gulfstream (2) ,837,582 2,811,980 (25,602) 3471 Indian Ridge 1,811 1,730 (81) 1,977 1,933 (44) 6,880,485 6,495,386 (385,099) 1701 Lauderdale Lakes 1,036 1, ,147 1, ,189,697 4,242,455 52, Lyons Creek 1,798 1, ,996 1,993 (3) 6,645,595 6,749, , Margate 1,367 1,360 (7) 1,536 1,521 (15) 5,201,216 5,359, , McNicol ,021 1, ,081,092 4,131,238 50, Millennium 1,346 1,280 (66) 1,470 1,391 (79) 5,339,940 5,047,651 (292,289) 3911 New Renaissance 1,078 1,053 (25) 1,187 1, ,281,231 4,252,421 (28,810) 0881 New River 1,355 1, ,488 1,476 (12) 5,264,860 5,377, , Nova 1,237 1, ,329 1, ,911,597 4,953,403 41, Olsen (51) (60) 3,971,330 3,852,715 (118,615) 0701 Parkway 1,634 1, ,820 1,819 (1) 6,208,950 6,317, , Perry (105) (47) 2,950,914 2,765,823 (185,091) 1881 Pines 1,352 1,340 (12) 1,488 1, ,083,540 5,190, , Pioneer 1,310 1,271 (39) 1,495 1,451 (44) 5,124,509 4,942,539 (181,970) 0551 Plantation (3) 1,063 1,049 (14) 3,878,405 3,840,664 (37,741) 0021 Pompano Beach 1,057 1, ,150 1, ,350,420 4,322,235 (28,185) 2711 Ramblewood 1,200 1, ,371 1,369 (2) 4,751,371 4,882, , Rickards ,056 1, ,825,877 3,928, , Sawgrass Springs 1,182 1,057 (125) 1,319 1,172 (147) 4,490,916 4,152,413 (338,503) 1891 Seminole 1,125 1,017 (108) 1,288 1,176 (112) 4,627,735 4,293,224 (334,511) 2971 Silver Lakes (5) ,774,333 3,770,417 (3,916) 3331 Silver Trail 1,479 1,406 (73) 1,687 1,603 (84) 6,157,044 5,791,478 (365,566) 0251 Sunrise 1,325 1, ,476 1,471 (5) 5,078,536 5,141,513 62, Tequesta Trace 1,386 1,379 (7) 1,553 1,550 (3) 5,255,239 5,286,813 31, Westglades 1,411 1, ,572 1, ,866,466 5,709,368 (157,098) 2052 Westpine 1,192 1,188 (4) 1,303 1,293 (10) 4,400,661 4,376,148 (24,513) 3001 Young 1,178 1,061 (117) 1,328 1,190 (138) 4,647,280 4,209,775 (437,505) SUBTOTAL 47,920 46,745 (1,175) 53,319 52,188 (1,131) $191,282,561 $187,965,209 ($3,317,352) ROUNDING 0 (1) (1) TOTAL MIDDLE 47,920 46,744 (1,176) 53,320 52,190 (1,130) $191,282,561 $187,965,209 ($3,317,352) Unweighted FTE Weighted FTE Regular Budget* Loc. High Inc/(Dec) Inc/(Dec) Inc/(Dec) 1741 Anderson 1,744 1, ,984 1,975 (9) $7,133,750 $7,356,298 $222, Broward Virtual Ed (26) (19) 6,063,158 5,932,061 (131,097) 1681 Coconut Creek 1,355 1,335 (20) 1,544 1,519 (25) 5,936,459 5,544,482 (391,977) 3851 College BCC (10) (12) 1,174,336 1,188,133 13, Cooper City 2,098 2,032 (66) 2,342 2,253 (89) 7,842,681 7,019,709 (822,972) 3861 Coral Glades 2,386 2,369 (17) 2,684 2,633 (51) 8,404,854 8,333,104 (71,750) 1151 Coral Springs 2,475 2,433 (42) 2,717 2,657 (60) 8,998,697 8,724,870 (273,827) 3623 Cypress Bay 4,384 4,352 (32) 4,937 4,886 (51) 16,769,666 16,350,263 (419,403) 1711 Deerfield Beach 2,339 2,313 (26) 2,614 2,578 (36) 9,137,939 9,016,751 (121,188) * Regular Budget does not include summer school and fringe benefits. 118 Broward County Public Schools

131 SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS FINANCIAL SECTION Unweighted FTE Weighted FTE Regular Budget* Loc. High Inc/(Dec) Inc/(Dec) Inc/(Dec) 3011 Douglas 3,007 2,975 (32) 3,322 3,272 (50) 10,887,616 10,543,149 (344,467) 0361 Ely 2,023 1,967 (56) 2,226 2,208 (18) 7,857,134 7,845,483 (11,651) 3731 Everglades 2,402 2,327 (75) 2,645 2,549 (96) 8,803,487 7,899,320 (904,167) 3391 Flanagan 2,870 2,705 (165) 3,147 2,947 (200) 10,190,160 9,238,371 (951,789) 0951 Ft Lauderdale 2,041 1,997 (44) 2,283 2,217 (66) 8,242,970 7,975,643 (267,327) 0403 Hallandale 1,254 1,243 (11) 1,401 1,381 (20) 5,388,559 5,267,688 (120,871) 1661 Hollywood Hills 2,041 2,029 (12) 2,254 2,231 (23) 7,474,525 7,725, , McArthur 2,155 2,080 (75) 2,366 2,257 (109) 7,870,494 7,457,438 (413,056) 1751 Miramar 2,574 2,528 (46) 2,816 2,736 (80) 10,202,405 9,225,538 (976,867) 3541 Monarch 2,221 2,196 (25) 2,444 2,397 (47) 8,026,885 7,866,990 (159,895) 1241 Northeast 1,811 1,781 (30) 1,997 1,951 (46) 7,146,953 6,817,854 (329,099) 1281 Nova 2,118 2,066 (52) 2,294 2,213 (81) 7,627,194 7,283,752 (343,442) 1901 Piper 2,446 2,421 (25) 2,665 2,619 (46) 8,842,547 8,896,068 53, Plantation 2,137 2,094 (43) 2,384 2,323 (61) 7,848,743 7,634,183 (214,560) 185 Pompano Institute 1,193 1,146 (47) 1,268 1,206 (62) 4,842,625 4,475,959 (366,666) 171 S. Broward 1,992 1,950 (42) 2,252 2,193 (59) 7,865,058 7,372,076 (492,982) 2351 So. Plantation 2,345 2,305 (40) 2,646 2,572 (74) 8,616,689 8,578,413 (38,276) 211 Stranahan 1,557 1,532 (25) 1,736 1,697 (39) 6,173,825 5,929,876 (243,949) Unweighted FTE Weighted FTE Regular Budget* Loc. High (continued) Inc/(Dec) Inc/(Dec) Inc/(Dec) 2751 Taravella 3,019 3,000 (19) 3,357 3,312 (45) 10,911,677 10,625,980 (285,697) 3971 West Broward 2,698 2,611 (87) 3,014 2,855 (159) 9,850,553 9,201,976 (648,577) 2831 Western 3,017 3,001 (16) 3,344 3,289 (55) 10,686,743 10,524,118 (162,625) SUBTOTAL 64,377 63,177 (1,200) 71,394 69,606 (1,788) $246,818,382 $237,850,943 ($8,967,439) ROUNDING 0 (1) (1) (2) (1) 1 TOTAL HIGH 64,377 63,176 (1,201) 71,392 69,605 (1,787) $246,818,382 $237,850,943 ($8,967,439) Unweighted FTE Weighted FTE Regular Budget* Loc. Multi-Level Inc/(Dec) Inc/(Dec) Inc/(Dec) 2041 Beachside (1) 4,014,113 3,809,458 (204,655) 371 Dillard Lng Complex 1,799 1, ,014 2, ,863,098 8,466,148 (396,950) 1391 Lauderhill Lab ,261,312 3,669, ,509 SUBTOTAL 3,158 3, ,588 3, $16,138,523 $15,945,427 ($193,096) ROUNDING (1) (2) TOTAL MULTI-LEVEL 3,158 3, ,589 3, $16,138,523 $15,945,427 ($193,096) Unweighted FTE Weighted FTE Regular Budget* Loc. Behavior Change Inc/(Dec) Inc/(Dec) Inc/(Dec) 2123 Cypress Run ,939,195 2,105, , Lanier James ,822,102 2,131, , Pine Ridge ,168,057 2,225,756 57,699 SUBTOTAL $5,929,354 $6,463,161 $533,807 ROUNDING TOTAL DISCIPLINARY $5,929,354 $6,463,161 $533,807 Unweighted FTE Weighted FTE Regular Budget* Loc. Exceptional Inc/(Dec) Inc/(Dec) Inc/(Dec) 0871 Bright Horizons $3,371,759 $3,667,191 $295, Cross Creek (15) (47) 3,500,977 3,363,432 (137,545) 1021 The Quest (3) (19) 2,715,968 2,917, ,621 * Regular Budget does not include summer school and fringe benefits District Budget 119

132 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget* Loc. Exceptional Inc/(Dec) Inc/(Dec) Inc/(Dec) 1752 Whispering Pines ,829,386 3,173, , Whispering Pines Off Campus , , , Wingate Oaks (14) (51) 1,776,739 1,667,939 (108,800) SUBTOTAL (13) 2,859 2,850 (9) $14,901,334 $15,719,146 $817,812 ROUNDING (1) (1) TOTAL EXCEPT (13) 2,859 2,849 (10) $14,901,334 $15,719,146 $817,812 Unweighted FTE Weighted FTE Regular Budget* Loc. Altern/Adult High Inc/(Dec) Inc/(Dec) Inc/(Dec) 3651 Dave Thomas Ed. Ctr $4,013,343 $4,201,935 $188, Amikids (36) (35) 238, ,435 (35,861) 0592 Hallandale Adult 1,583 1,507 (76) 1,691 1,607 (84) 5,460,189 5,752, , Juvenile Detention Ctr (14) (9) 945,832 1,320, , Broward Girls (4) (7) 334, , , Off Campus Learning 1, (823) 1, (876) 2,922,841 2,963,070 40, PACE (23) (19) 645, ,506 (255,465) 6016 Pompano Substance Abuse (112) (137) 902, ,894 (588,415) 6017 Broward Youth Treatment Ctr , , Seagull (50) (185) 3,020,217 2,644,242 (375,975) 0452 Whiddon-Rogers 1,758 1,529 (229) 1,912 1,616 (296) 6,437,696 6,800, ,296 SUBTOTAL 6,697 5,391 (1,306) 7,344 5,753 (1,591) $24,920,794 $25,450,190 $529,396 ROUNDING 24 0 (24) 28 1 (27) TOTAL ALT/AD HIGH 6,721 5,391 (1,330) 7,372 5,754 (1,618) $24,920,794 $25,450,190 $529,396 Unweighted FTE Weighted FTE Regular Budget* Loc. Technical Inc/(Dec) Inc/(Dec) Inc/(Dec) 2221 Atlantic Tech. 5,683 5, ,925 7, $20,180,980 $19,048,608 ($1,132,372) 1291 McFatter Tech. 2,198 2,074 (124) 3,341 3,201 (140) 13,880,315 13,710,875 (169,440) 1051 Sheridan Tech. 2,901 2,691 (210) 4,707 4,400 (307) 15,680,066 15,797, ,681 SUBTOTAL 10,782 10,615 (167) 14,973 14,673 (300) $49,741,361 $48,557,230 ($1,184,131) ROUNDING (1) 0 1 TOTAL TECHNICAL 10,782 10,615 (167) 14,972 14,673 (299) $49,741,361 $48,557,230 ($1,184,131) Unweighted FTE Weighted FTE Regular Budget* Loc. Community Inc/(Dec) Inc/(Dec) Inc/(Dec) 3941 Community Schl North 2,903 1,748 (1,155) 3,048 1,835 (1,213) $5,204,940 $4,151,939 ($1,053,001) 3951 Community Schl South 2,078 1,312 (766) 2,182 1,377 (805) 4,117,572 3,106,951 (1,010,621) SUBTOTAL 4,981 3,060 (1,921) 5,230 3,212 (2,018) $9,322,512 $7,258,890 ($2,063,622) ROUNDING 0 (1) (1) TOTAL COMMUNITY 4,981 3,059 (1,922) 5,230 3,213 (2,017) $9,322,512 $7,258,890 ($2,063,622) Unweighted FTE Weighted FTE Regular Budget Loc. Charter Inc/(Dec) Inc/(Dec) Inc/(Dec) 5028 Academic Solution High ,060,932 1,723, , Alpha International , , , Atlantic Montesorri , , , Avant Garde Academy* ,700,178 1,700, Ben Gamla ,579,337 4,803,193 1,223, Ben Gamla Hllndle (1) (1) 151, ,924 1,881 * Regular Budget does not include summer school and fringe benefits. 120 Broward County Public Schools

133 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget Loc. Charter Inc/(Dec) Inc/(Dec) Inc/(Dec) 5005 Ben Gamla HS , ,616 93, Ben Gamla No , , , Ben Gamla So (2) (3) 2,348,932 2,447,261 98, Bridge Prep Academy Hollywoo ,189,943 3,189, Brow Chtr Sci-Tech ,255 1,309, , Brow Comm Chrtr (104) (113) 645,862 0 (645,862) 5403 Brow Comm West ,883,516 3,362,394 1,478, Broward Math and Science Scho ,712,267 2,712, Central Charter 1,100 1, ,199 1, ,960,515 7,982,345 1,021, City Coral Springs 1,635 1,629 (6) 1,746 1,719 (27) 9,768,054 10,113, , City Pem Pines El 1,922 1, ,082 2, ,278,445 12,974, , City Pem Pines HS 1,658 2, ,779 2, ,125,696 12,608,479 2,482, City Pem Pines MS 1,297 1, ,297 1, ,476,656 7,918, , CSE Davie ,950 1,562, , CSE Davie (98) (108) 856, ,343 (585,574) 5031 CSE Ft Laud ,677,223 1,795, , CSE Ft Laud , ,169 78, CSE Riverland , , , CSE Riverland (97) (110) 848, ,948 (606,678) 5201 CSE Tamarac ,545,266 2,962,336 1,417, CSE Tamarac (190) (205) 1,425, ,172 (1,127,041) 5412 Discovery Middle ,408 1,186, , Dolphin Park HS ,657,340 2,957, , Eagles Nest Elem (2) (3) 801, ,473 31, Eagles Nest MS , , , Everest Chrtr Schl , ,739 16, Excelsior Of Brow ,259,006 1,436, , FL Intercul Acad ,859,214 2,747, , FL Intercul Acad K ,694,894 4,046, , Flager High ,243,189 2,284,659 1,041, Florida Virtual Academy at Brow , ,498 81, Franklin Acad A 1,155 1, ,232 1, ,181,348 7,669, , Franklin Acad B (7) (7) 876, ,858 (15,733) 5037 Franklin Academy E (2) (2) 5,531,820 5,818, , Franklin Academy F (6) (6) 2,433,669 2,538, , Greentree Preparatory Charter S , , H M Turner , ,041 86, Hlwyd Arts/Sci El 1,000 1, ,096 1, ,328,350 6,875, , Hlywd Arts/Sci MS ,418,422 2,814, , igeneration Empowerment Aca ,562 1,467, , Imagine Broward (659) (710) 4,111,492 0 (4,111,492) 5024 Imagine Broward MS ,112,065 5,631,873 4,519, Imagine MS West ,307 1,382, , Imagine N Laud El ,935,383 3,403, , Imagine Schls So ,789,136 2,104, , Imagine Weston (63) (72) 5,076,815 4,831,552 (245,263) 5416 Intnl Sch of Brow ,557,310 1,855, , Kidz Choice , , , Lauderhill High (16) (19) 2,901,017 2,918,516 17, Mavericks Central ,166,230 2,655, , Mavericks North ,328,624 2,668, , Melrose High ,938 1,200, , N Brow Acad El (8) (8) 4,262,960 4,440, , N Brow Acad MS (3) (3) 1,915,942 2,001,506 85,564 ** New charter school District Budget 121

134 FINANCIAL SECTION SCHOOL BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Unweighted FTE Weighted FTE Regular Budget Loc. Charter Inc/(Dec) Inc/(Dec) Inc/(Dec) 5341 N University High ,258,041 2,475, , N.E.W. Generation Preparatory H ,700 1,705, , New Life Charter Academy* ,748,425 1,748, Panacea Prep Charter School* , , Paragon Acad Tech (1) , ,146 29, Pathways Academy K-8 Center ,577,983 1,877, , Pivot Charter ,082,500 1,514, , Renaissance CC 1,090 1, ,163 1, ,655,467 7,650, , Renaissance Crl Sp 1,392 1, ,485 1, ,492,753 9,814,737 1,321, Renaissance Pembroke Pines ,939,226 1,939, Renaissance Pembroke Pines* ,000 1, ,242,328 6,242, Renaissance Plnt 883 1, , ,361,303 6,484,562 1,123, Renaissance Univ 1,203 1, ,293 1, ,383,259 8,965,835 1,582, RISE Academy ,607,990 2,040, , RISE Tamarac (317) (338) 1,884,164 0 (1,884,164) 5030 Smrst Pines Acad ,799,728 2,968, , Smrst Pr Acd HS N ,014,060 1,303, , Smrst Prep Acd NL (36) (40) 4,717,918 4,734,702 16, Smrst Village Acad (71) (78) 1,801,476 1,420,369 (381,107) 5002 Smrst Vllg Acad MS (17) (16) 718, ,806 (54,796) 5141 Somerset Acad El (1) 1,014 1, ,870,146 6,186, , Somerset Acad HS 1,023 1, ,062 1, ,868,027 6,590, , Somerset Acad MS (26) (22) 4,887,675 4,999, , Somerset Academy Hollywood , , , Somerset Academy Hollywood M , , , Somerset Academy Pompano M , , , Somerset Arts (3) (4) 679, ,605 17, Somerset Davie , ,232 68, Somerset E Prep ,759,835 1,886, , Somerset Mir El (31) (28) 4,147,079 4,202,616 55, Somerset Mir HS (4) (5) 1,308,124 1,355,512 47, Somerset Mir MS (1) ,461,605 2,616, , Somerset Mir South , , , Somerset Nbrhd (15) (14) 3,066,087 3,151,200 85, Somerset Pompano ,188 1,055,293 57, Somerset Prep MS (1) (1) 1,814,221 1,906,244 92, South Broward Montessori , , , SunED High ,455,839 2,593, , SunEd High of North Broward* ,288,470 2,288, Sunshine Elem ,616,901 1,703,684 86, The Obama Acad (10) (11) 517, ,480 (29,783) 5434 The Red Shoe Schl , ,139 31, W Broward Acad , ,657 41,306 SUBTOTAL 38,046 44,103 6,057 40,349 46,703 6,354 $228,406,620 $277,818,514 $49,411,894 ROUNDING (4) (2) 2 0 (2) (2) (4) 3 7 TOTAL CHARTER 38,042 44,101 6,059 40,349 46,701 6,352 $228,406,616 $277,818,517 $49,411,901 ** New charter school. 122 Broward County Public Schools

135 SUMMARY DIVISION BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS FINANCIAL SECTION Positions Budget by Object Division Classification Inc/(Dec) Title Number Inc/(Dec) ALL DIVISIONS Administrative (24.9) Salaries 100 $127,136,166 $131,013,239 $3,877,073 Technical (15.7) Other Salaries 100 9,611,391 10,046, ,135 Clerical (13.8) Purchased Serv ,134, ,497,093 8,362,766 Instrctnl. Specialists Energy Services ,382,759 62,587,760 2,205,001 Support Personnel 1, ,690.7 (24.1) Mat. & Supp ,833,794 19,942, ,955 Capital Outlay 600 1,816,655 2,923,090 1,106,435 Other Expenses 700 2,141,168 2,375, ,695 TOTAL 3, ,096.8 (72.1) $324,056,260 $340,386,320 $16,330, District Budget 123

136 FINANCIAL SECTION DIVISION BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Positions Budget by Object Division Classification Inc/(Dec) Title Number Inc/(Dec) SCHOOL BOARD Administrative Salaries 100 $3,983,470 $3,873,789 ($109,681) Technical (1.0) Other Salaries ,620 95,366 57,746 Clerical (3.2) Purchased Serv ,654,957 1,676,233 21,276 Instrctnl. Specialists Energy Services Support Personnel Mat. & Supp ,733 28,094 (1,639) Capital Outlay 600 7,020 11,468 4,448 Other Expenses , , TOTAL (1.2) $5,857,151 $5,830,235 ($26,916) SCHOOL PERFORMANCE & ACCOUNTABILTY Administrative (3.9) Salaries 100 $2,810,320 $3,285,134 $474,814 Technical Other Salaries 100 4,999 1,875 (3,124) Clerical (3.8) Purchased Serv , ,888 84,636 Instrctnl. Specialists Energy Services Support Personnel Mat. & Supp ,902 24,018 (20,884) Capital Outlay ,497 3,000 (54,497) Other Expenses 700 9,255 0 (9,255) TOTAL $3,045,225 $3,516,915 $471,690 ACADEMICS Administrative (22.5) Salaries 100 $32,739,717 $32,509,655 ($230,062) Technical (19.6) Other Salaries 100 1,855,451 1,806,832 (48,619) Clerical (10.6) Purchased Serv ,511,977 6,578,038 66,061 Instrctnl. Specialists (11.6) Energy Services (247) Support Personnel (1.1) Mat. & Supp ,016, ,135 (60,771) Capital Outlay , ,639 (125,545) Other Expenses , ,752 74,977 TOTAL (65.3) $42,464,257 $42,140,051 ($324,206) FACILITIES Administrative Salaries 100 $4,415,350 $4,570,949 $155,599 Technical (0.4) Other Salaries , , ,879 Clerical (3.4) Purchased Serv ,751,341 51,680,169 2,928,828 Instrctnl. Specialists Energy Services ,971,725 50,592,973 2,621,248 Support Personnel Mat. & Supp ,524,243 11,572,526 48,283 Capital Outlay , , ,463 Other Expenses ,584 47,421 31,837 TOTAL (3.0) $112,756,874 $119,088,011 $6,331,137 FINANCIAL MANAGEMENT Administrative Salaries 100 $4,658,488 $4,819,941 $161,453 Technical Other Salaries 100 2,020 2,020 0 Clerical (3.7) Purchased Serv , , ,548 Instrctnl. Specialists Energy Services Support Personnel Mat. & Supp ,503 34, Capital Outlay 600 3,990 4, Other Expenses ,738 78,680 1,942 TOTAL (0.2) $5,022,034 $5,292,021 $269, Broward County Public Schools

137 FINANCIAL SECTION DIVISION BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Positions Budget by Object Division Classification Inc/(Dec) Title Number Inc/(Dec) HUMAN RESOURCES Administrative Salaries 100 $8,990,116 $5,696,403 ($3,293,713) Technical (22.7) Other Salaries ,771 85,931 (1,840) Clerical (19.1) Purchased Serv ,063, ,950 (2,570,267) Instrctnl. Specialists Energy Services (125) Support Personnel (14.0) Mat. & Supp , ,109 (35,117) Capital Outlay ,794 22,320 (1,474) Other Expenses 700 1,547,762 1,541,642 (6,120) TOTAL (47.2) $13,871,011 $7,962,355 ($5,908,656) PORTFOLIO SERVICES Administrative (1.0) Salaries 100 $3,647,721 $3,416,118 ($231,603) Technical (2.7) Other Salaries , ,057 (40,539) Clerical (4.0) Purchased Serv ,309,755 3,164, ,984 Instrctnl. Specialists (1.0) Energy Services Support Personnel Mat. & Supp , ,328 (148,906) Capital Outlay , ,204 (16,600) Other Expenses ,633 17,888 (745) TOTAL (8.8) $7,287,743 $7,704,334 $416,591 PUBLIC INFORMATION OFFICER Administrative (1.0) Salaries 100 $4,724,077 $4,756,552 $32,475 Technical (1.3) Other Salaries ,155 88,695 33,540 Clerical Purchased Serv , , ,534 Instrctnl. Specialists (1.0) Energy Services Support Personnel (0.7) Mat. & Supp ,999 30,733 4,734 Capital Outlay ,358 62,795 3,437 Other Expenses , , ,390 TOTAL (3.6) $5,230,960 $5,561,070 $330,110 CHIEF OF STAFF Administrative Salaries 100 $2,058,317 $5,343,033 $3,284,716 Technical Other Salaries 100 3,298 72,500 69,202 Clerical Purchased Serv ,107,445 22,841,641 2,734,196 Instrctnl. Specialists Energy Services Support Personnel (12.9) Mat. & Supp , , ,048 Capital Outlay ,450 64,415 49,965 Other Expenses , , ,423 TOTAL $22,294,814 $28,650,489 $6,355,675 STRATEGY & OPERATIONS Administrative (1.7) Salaries 100 $56,857,753 $60,062,591 $3,204,838 Technical (2.9) Other Salaries 100 6,930,750 6,924,640 (6,110) Clerical Purchased Serv ,986,960 24,016,930 4,029,970 Instrctnl. Specialists Energy Services ,410,662 11,994,662 (416,000) Support Personnel 1, , Mat. & Supp ,309,263 6,520, ,286 Capital Outlay 600 1,079,512 2,155,627 1,076,115 Other Expenses ,188 58,500 (113,688) TOTAL 1, , $103,747,088 $111,733,499 $7,986, District Budget 125

138 FINANCIAL SECTION DIVISION BUDGETS GENERAL FUND COMPARISON OF APPROVED BUDGETS Positions Budget by Object Division Classification Inc/(Dec) Title Number Inc/(Dec) TALENT DEVELOPMENT Administrative (0.8) Salaries 100 $2,250,836 $2,679,074 $428,238 Technical Other Salaries ,292 88,292 0 Clerical (0.0) Purchased Serv ,872 65,872 0 Instrctnl. Specialists Energy Services Support Personnel Mat. & Supp ,698 5,698 0 Capital Outlay ,854 66,854 0 Other Expenses 700 1,550 1,550 0 TOTAL $2,479,102 $2,907,340 $428, Broward County Public Schools

139 FINANCIAL SECTION SUMMARY SPECIAL REVENUE COMPARISON OF APPROVED BUDGETS Positions Budget GRANT Inc/(Dec) Inc/(Dec) SPECIAL REVENUE Other 2, , (58.71) $177,095,098 $205,373,577 $28,278,479 Food Service 1, , (47.03) 140,284, ,268,476 10,983,918 Capital Projects ,192,693 15,420,000 2,227,307 Stimulus ,736,100 14,116,859 (4,619,241) GRAND TOTAL 3, , (95.68) $349,308,449 $386,178,912 $36,870, District Budget 127

140 FINANCIAL SECTION SPECIAL REVENUE COMPARISON OF APPROVED BUDGETS Grant Inc/(Dec) Inc/(Dec) SPECIAL REVENUE - OTHER AGE (7.16) $2,775,087 2,154,362 ($620,725) Broward Behavioral Health , ,300 (3,982) Broward Good Behavior ,699 95,699 0 Carl Perkins Post Secondary (4.87) 589, ,776 62,112 Carl Perkins Secondary (0.83) 2,018,758 2,271, ,918 Dating Matters Initiative ,295 72,295 0 DCF - United Way (0.25) 241, ,051 (54) Early Head Start (4.93) 841, ,115 56,845 English Literacy & Civics Ed (8.29) 1,583, ,638 (943,074) Family Counseling ,043,940 1,043,940 0 FDLRS - General Revenue ,470 29,470 0 FDLRS - Preschool , ,220 0 Florida Diagnostic and Learning , , Resources Sysem (FDLRS) Florida Inclusion Network (FIN) , ,000 Full and Basic School Service (1.03) 1,305,450 1,305, Growing STEM (15.93) Head Start (1.32) 13,266,827 14,175, ,960 ICON , , ,016 IDEA - Pre-Kindergarten (0.50) 1,230,059 1,199,451 (30,608) Individuals With Disabilities (37.04) 52,299,627 56,220,659 3,921,032 Education Act (IDEA) Inesting In Innovation ,539 1,736, ,176 Mentoring Tomorrow's Leaders , ,084 (129,579) Ninth Grade Academies (3.12) 396,146 0 (396,146) PEP , ,949 Pro Tech , ,030 Promoting Adolescence , ,000 95,000 Road to Child Outcome , ,157 SEDNET - General Revenue ,870 13,870 0 SEDNET - IDEA Part B ,628 72,628 0 SEDNET - Trust ,502 41,502 0 SIG ,669,052 1,669,052 Sprouting STEM ,840,529 3,840,529 SRI , ,641 Teaching Incentive Fund ,922,757 $23,558,808 14,636,051 Title I (49.58) 72,529,846 72,235,909 (293,937) Title I Part C - Migrant ,012 75,622 (10,390) Title I Part D - Delinquent , ,429 (146,576) Title II (1.79) 9,502,310 10,283, ,765 Title III (13.23) 3,261,205 3,529, ,630 Title X - Homeless , ,000 6,000 Wells Fargo ,000 12,000 Transfer In ,000 40,000 TOTAL 2, , (58.71) $177,095,098 $205,373,577 $28,278,479 Note: An increase or decrease in the budgeted amounts may not necessarily reflect the increase or decrease in staff because there may have been funding changes in non-salary items. Also, type and number of Competitive Grants may differ each year. 128 Broward County Public Schools

141 FINANCIAL SECTION SPECIAL REVENUE COMPARISON OF APPROVED BUDGETS Positions Budget Grant Inc/(Dec) Inc/(Dec) SPECIAL REVENUE - FOOD SERVICE Food Service 1, , (47.03) $140,284,558 $151,268,476 $10,983,918 TOTAL 1, , (47.03) $140,284,558 $151,268,476 $10,983,918 SPECIAL REVENUE - CAPITAL PROJECTS Capital Projects $13,192,693 $15,420,000 $2,227,307 TOTAL $13,192,693 $15,420,000 $2,227,307 SPECIAL REVENUE - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) STIMULUS GRANT FUNDS OTHER: ARRA - Race To The Top ,481,100 13,636,436 (4,844,664) ARRA - Race To The Top ,000 0 (150,000) District Evaluation System ARRA - Race To The Top , ,423 Professional Development 0 ARRA - Race To The Top ,000 0 (105,000) Common Core State Standard TOTAL ,736,100 14,116,859 (4,619,241) Note: An increase or decrease in the budgeted amounts may not necessarily reflect the increase or decrease in staff because there may have been funding changes in non-salary items. Also, type and number of Competitive Grants may differ each year District Budget 129

142 FINANCIAL SECTION CAPITAL OUTLAY BUDGET ESTIMATED REVENUE AND FINANCING SOURCES Revenue and Financing Sources Amount Millage and Interest $221,097 Impact/Mitigation Fees and Interest 7,000 Interest Subsidies & Miscellaneous Local 5,553 Equipment Leases 30,000 PECO - SSMA 4,500 PECO - Capital Outlay Charter Schools 13,000 CO & DS and Interest 1,166 Sub-Total 282,316 Designated Reserve 27,328 Committed Project Balances 200,889 TOTAL $510,533 Notes: PECO is Public Education Capital Outlay funding from the state. CO&DS is Capital Outlay and Debt Service. 130 Broward County Public Schools

143 FINANCIAL SECTION CAPITAL OUTLAY BUDGET ESTIMATED APPROPRIATIONS Appropriations Amount COPs Debt Service $155,562 Equipment Leases 12,293 Building Leases & Real Estate Costs 2,149 Facilities/Capital Salaries & Program Management Fees 13,500 Program Management 1,750 Quality Assurance 170 Maintenance Transfer 54,000 Other Projects Property & Casualty Insurance Transfer 5,025 Charter School Capital Outlay (transfer to General Fund) 13,000 Non-Facility Funding (e.g. technology, music, and art equipment, buses and maintenance vehicles) 41,297 Facility Project Funding 6,846 Sub-Total 305,592 COPs Interest Subsidies 4,052 Committed Project Balances * 200,889 TOTAL $510,534 Notes: COPs are Certificates of Participation. HVAC is High Volume Air Conditioning District Budget 131

144 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total CAPACITY ADDITIONS Banyan ES New Media Center 718, ,656 Beachside Montessori New School 97,790 97,790 Boulevard Heights ES Cafeteria 1,047 1,047 Boyd Anderson HS New Kitch/Café 583, ,022 Boyd Anderson HS New Media Ctr 36,169 36,169 Capital Projects Reserve 285,291 4,965,734 5,251,025 Coconut Creek ES Classroom Addition 710, ,815 Colbert ES Concurrent Replacement 84,847 84,847 Cooper City HS New Kitch/Café 842, ,743 Coral Glades HS New Auditorium 24,138 24,138 Cypress Bay HS Classroom Addition 40,738 40,738 Cypress ES New Kitch/Café 1,228,208 1,228,208 Cypress Run Alt CT Replacement School 1,082 1,082 Deerfield Beach ES Kitchen Cafeteria 9,063 9,063 Ely Blanche HS Clssrm&Culinary Arts 205, ,964 Flamingo ES Classroom Addition 780, ,260 Glades MS New Middle School 3,168 3,168 Hallandale ES New School 1,239 1,239 Heron Heights ES New School 30,370 30,370 Hollywood Hills ES New Kitch/Café 3,158 3,158 Lauderdale Manors ES Classroom Addition 1,507 1,507 Lloyd Estates ES New Media Ctr 7,900 7,900 Lloyd Estates ES New Kitch/Café 4,237 4,237 Meadowbrook ES New Kitch/Café 431, ,087 Mirror Lake ES New Kitch/Café 40,661 40,661 North Fork ES Classroom Addition 13,293 13,293 Northeast HS New Kitchen w/ Food Court 5,445,487 5,445,487 Nova HS Classroom Addition 59,025 59,025 Nova MS Classroom Addition 3,614 3,614 Olsen MS Classroom Addition 265, ,851 Palmview ES New Kitch/Café 3,093,298 3,093,298 Parkland Modulars , ,000 1,346,000 Parkway MS Partial Replacement School 2,156,564 2,156,564 Peters ES New Kitch/Café 149, ,182 Property Mgmt Site New High School FFF 2,200 2,200 Quiet Waters ES Classroom Add 16,821 16,821 Royal Palm ES Classroom Addition 39,859 39,859 Seagull School CT New Media Ctr 28,938 28,938 Sheridan Park ES 4 Classroom addition 8,825 8,825 Tropical ES New Kitch/Café 974, ,098 Tropical ES Classroom Addition 16,172 16,172 West Broward HS New High School 17,413 17,413 Western HS Remodel 2 Classrooms 24,402 24,402 Total Capacity Additions $921,000 $0 $0 $285,291 $23,593,645 $24,799,936 REMODELING & RENOVATION Athletic Renovations 27,137 27,137 Atlantic Tech CT Reroof bldg 15 20,229 20,229 Atlantic Tech Ctr Replace Front Canopy 106, ,566 Atlantic West ES Walk In Refrigeration 3,962 3,962 Attucks MS Bundled Renovation Projects 246, , Broward County Public Schools

145 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total REMODELING & RENOVATION (continued) Bair MS Reroof Buildings 1 and 3 293, ,588 Bacon AD Replace studio lighting 12,993 12,993 Bacon AD TV Station 27,000 50,707 77,707 Bennett ES Install ITV tower 95,337 95,337 Bethune Mary ES Lift station Renovation 23,564 23,564 Boyd Anderson HS Auditorium Renovation 324, ,583 Boyd Anderson HS Culinary Arts Lab 40,120 40,120 Boyd Anderson HS Install Irrigation 230, ,250 Boyd Anderson HS Media Ctr Remodeling 1,394,602 1,394,602 Boyd Anderson HS Provide Baseball Dugout 275, ,944 Bright Horizons CT Pool Renovations 162, ,200 Broadview ES Building Envelope 1,276,687 1,276,687 Broadview ES Electrical Improvements 56,329 56,329 Cafeteria Study 113, ,712 Capital Budget Reserve 4,245,152 4,245,152 Chapel Trail ES Drainage system around 24,750 24,750 Closeout TCO Issues 34,041 34,041 Coconut Creek ES HVAC Renovations 1,570,309 1,570,309 Coconut Creek HS Fire Hydrant 615, ,904 Coconut Creek HS Tech Ed HS 47,023 47,023 Colbert ES Concurrent Replacement II 521, ,690 Cooper City HS Concurrent Phased Replacement 1,117,563 1,117,563 Cooper City HS Pool Renovations See 19 66,804 66,804 Cooper City HS Sound Boards 7,024 7,024 Coral Springs ES Walk in Refrigeration 5,538 5,538 Coral Springs HS A/C PE Locker Rm 16,300 16,300 Coral Springs HS Tech Ed Labs Remodel 33,891 33,891 Cross Creek CT use p ,998 12,998 Crystal Lake MS Bus Loop Parking & Cu 45,566 45,566 Cypress ES Building Envelope 637, ,564 Cypress ES HVAC Renovations 1,240,531 1,240,531 Dave Thomas Ed CT Modify Kiln Wiring 1,424 1,424 Deerfield Beach ES Auditorium Reno 859, ,255 Deerfield Beach ES Lead Base Paint Aba 326, ,445 Deerfield Beach ES Roofing Replacement 92,814 92,814 Deerfield Beach HS Auditorium Sound 16,903 16,903 Deerfield Beach HS Misc Repairs Roof 12,092,906 12,092,906 Deerfield Beach HS Renovate Pool Area 59,586 59,586 Deerfield Beach HS Tech Lab 51,638 51,638 Dillard HS Reroof bldg's 4,7,9 and , ,467 Driftwood ES Aluminum Canopy 9,800 9,800 Eagle Point ES Exterior Repairs 216, ,744 ECIA/Title 1ESEA/ Title 1 AD Roofing/HV 17,213 17,213 Ely Blanche HS ADA Renovations 1,152,260 1,152,260 Ely Blanche HS Demo of Buildings 412, ,188 Ely Blanche HS Outdoor Remodeling 1,588,629 1,588,629 Ely Blanche HS Regional Athletic Facility 1,722 1,722 Ely Blanche HS Hurricane Wilma Lighting 6,305 6,305 Ely, Blanche HS Stadium Scoreboard 115, ,000 Engineering Permits/Fines 301, ,222 ESE Relocation , , District Budget 133

146 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total REMODELING & RENOVATION (continued) Facilities Relocation ,161 22,161 Fairway ES Rmv/Repair Stucco at Bldg 75 2,872 2,872 Flamingo ES Drainage Improvements 2,520 2,520 Flamingo ES Reroof Entire Facility. 1,535,519 1,535,519 Forest Hills ES HVAC Upgrade/Replacement 1,015,806 1,015,806 Fort Lauderdale HS New Prototypical Ac 28,794 28,794 Fort Lauderdale HS Phase Replacement Ph 3 1,569,916 1,569,916 Gulfstream MS Interior Renovations/Rep 30,696 30,696 Hallandale Adult CT AHU Replacement 357, ,683 Hallandale ES Correct OEF punch list 87,984 87,984 Hallandale ES PE Fields & Play Courts 8,002 8,002 Hallandale HS AUD Upgrades & Misc Reno 36,438 36,438 Hallandale HS FF&E for Media Center 9,736 9,736 Hallandale HS Restore Science Classroom 1,546 1,546 Harbordale ES Replace Old Buildings 60,563 60,563 Hollywood Hills ES Phased Replacement 12,648 12,648 Hollywood Hills HS Remodel Gym 412, ,904 HVAC PE Locker Rooms 21,990 21,990 Kitchen HVAC 237, ,097 Lake Forest ES Repair Roof on Bldg 4 328, ,764 Lanier James Ed CT Replacement School 342, ,314 Lauderdale Lakes MS Drainage for Park 94,646 94,646 Lauderdale Lakes MS Wilma Bleacher Repair 64,287 64,287 Lauderdale Manors Ctr Building Envelope 1,336,807 1,336,807 Lauderhill MS KIVA rooms Mezzanine 1,785,164 1,785,164 Lauderhill Paul Turner ES PE Fields I 22,162 22,162 Lauderhill PT Annex Enhance ADA access 18,184 18,184 Lauderhill PT Annex Replace Drain & Sewer 23,143 23,143 Lauderhill PT ES Covered Walkway 86,084 86,084 Lyons Creek MS Remodeling 2,000 2,000 Lyons Creek MS Pedestrian Bridge 89,762 89,762 Manatee Bay ES Underground Storage Tank 24,751 24,751 Maplewood ES Building Envelope 1,030,429 1,030,429 Margate ES Building Envelope 1,358, ,709 2,238,753 McArthur HS New Aluminum Canopies 212, ,265 McArthur HS Replace Existing Gym Floor 23,001 23,001 McArthur HS Replace Admin AC Units 255, ,656 McFatter Tech CT Minor Renovations 100, ,000 McFatter Technical CT Replace Generator 30,340 30,340 McFatter William Tech CT Renovate RR 47,526 47,526 McFatter William Tech CT Reroof Bldg 3 69,856 69,856 McFatter William Tech CT 6 Welding Booth 14,277 14,277 McFatter William Tech CT Upgrade/Replace Gen 49,464 49,464 McNab ES Phase III Classroom Add 1,365 1,365 McNicol MS Renovate & Remodel Admin 6,859 6,859 Miramar HS Culinary Arts Lab 47,761 47,761 Miramar HS Remodel Stadium Drainage 12,052 12,052 Miramar HS Renovation of Existing Spa 16,598 16,598 Miramar HS Re Roof Bldg 1 & 2 88,984 88,984 Morrow ES Bus/Parent Drive 6,392 6,392 Morrow ES Expand size,move w/d ice mach 4,620 4, Broward County Public Schools

147 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total REMODELING & RENOVATION (continued) New Renaissance MS Design/Build Array 96,536 96,536 New Renaissance MS Ext. Remediation 77,676 77,676 Nob Hill ES Parking/Drainage Upgrades 2,537 2,537 Norcrest ES Concurrent Replacement III 942, ,251 North Andrews Gardens ES Phased Rep 16,301 16,301 North Central Superintendent AD Reroof 52,259 52,259 North Central Superintendent AD Remodel 19,008 19,008 North Fork ES Provide Sanitary Sewer 151, ,626 North Lauderdale ES Upgrade/Replace Fi 1,280 1,280 North Lauderdale ES Install fire hydrant 30,786 30,786 North Side ES Replace/Remodel & Expand 742, ,511 Northeast HS Pool Replacement & Lift 108, ,820 Northeast HS Valid Athletic Facility 74,269 74,269 Nova Blanche Forman ES New Traffic Si 754, ,678 Nova Eisenhower ES Kindergarten Playground 1,603 1,603 Nova High Repair Electrical Conduits 733, ,016 Nova HS Master Plan 13,804 13,804 Nova HS Replace Existing Swimming Pool 206, ,607 Oakland Park ES Sitework Athletic 13,380 13,380 Old Dillard Museum Restore Facility 441, ,340 Open End Clearing Acct 367, ,998 Park Lakes Kindergarten Annex Roofing 60,971 60,971 Park Ridge ES Lift station Renovation 18,050 18,050 Parkside ES Enclose Outside Art Patio 1,349 1,349 Pasadena Lakes Building Envelope 1,337,749 1,337,749 Pasadena Lakes ES Lift station Renovation 76,554 76,554 Perry Annabel C ES Cafeteria HVAC Rest 166, ,103 Plantation HS Aluminum Canopy 136, ,535 Plantation HS Culinary Arts Lab 37,978 37,978 Playgrounds 64,860 64,860 Pompano Beach MS Building Envelope 718, ,151 Portable Roof Replacement 6,857 6,857 PPO Portable Renovations 80,502 80,502 Program Mgmt & Control System 30,695 30,695 Quiet Waters ES Driveway 40,526 40,526 Quiet Waters ES Tree Mitigation 7,446 7,446 Ramblewood MS Upgrade/Replace Gen 621, ,975 Restroom Renovation/Repairs 9,626 9,626 Riverglades ES Tile Roof Replacement 71,425 71,425 Riverside ES Accident Roof Repair 43,699 43,699 Rock Island AD Remodel 316, ,410 Roof Replacement Reserve 5,478,533 5,478,533 Sanders Park ES Parking Lot Renovation 30,623 30,623 Sawgrass Admin Relocation , ,342 Sawgrass Tech Pk Relocation Hortt to Sawgrass 2,997 2,997 Seminole MS Rmv Existing Propane Tank 9,422 9,422 Sheridan Tech CT Mezzanine & Auto Lab 2,034 2,034 Sheridan Tech CT Remodel Cosmetology 18,253 18,253 Silver Lakes MS HVAC Completion 250, ,001 Silver Lakes MS Reroof entire facility 1,920,000 1,920,000 Silver Trail MS Roof Replacement 514, , District Budget 135

148 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total REMODELING & RENOVATION (continued) South Area Bus AD Install Overhang 1,315 1,315 South Broward HS New Prototype Aquatic 9,713 9,713 South Broward HS Offsite Traffic Improvements 199, ,353 Southwest Area Bus AD New Maint Ga 21,239 21,239 SSOS Relocation ,632 25,632 Stirling ES Bus Loop and Parking 1,371 1,371 Stoneman Douglas HS Grade Practice Fie 19,986 19,986 Stoneman Douglas HS Parent P/U,Loop 427, ,121 Storage Buildings 11,572 11,572 Stranahan HS Auditorium Fire Sprinkler 200, ,000 Stranahan HS New Air Cooled Chiller 41,252 41,252 Stranahan HS Restore Heat 55,000 55,000 Stranahan HS Inst hardwire data outlets 5,000 5,000 Sunset Learning CT Construct PE Shelter 24,232 24,232 Tamarac ES Renovate and Recon Parking 17,646 17,646 Taravella J P HS Install Irrigation sys 132, ,304 Taravella J P HS P.E. Facility 59,554 59,554 Taravella J P HS Renovate Bldg 2 Into C 16,277 16,277 Teacher Training Ctr 39,160 39,160 Tedder ES New K Playground w/ Pavilion 5,950 5,950 Tequesta Trace MS Install concrete 20,858 20,858 The Quest CT Pool Renovations 19,995 19,995 Twin Lakes Annex Replace 2 Bus Lift 34,903 34,903 Twin Lakes Central Bus Replace Diesel #2 2,289 2,289 Twin Lakes Complex Reroof Bldg 1 2,063,138 2,063,138 Twin Lakes Trans Replace Oil Tank 34,750 34,750 Village ES Joint Project with City 61,843 61,843 Water Mgmt 13,500 13,500 Watkins ES HVAC Replacement 268, ,412 Watkins ES Remodel Renovate Parking 2,395 2,395 West Central Bus AD Repair Fuel 96,603 96,603 Wingate Oaks CT Pool Renovations 19,995 19,995 Wingate Oaks CT Upgrade/Replace 164, ,457 Winston Park ES Bus Loop and Parking 33,175 33,175 Wright, KC Bldg Canopy Ticket Booth 2,842 2,842 Wright, KC Bldg Replace Underground Storage 3,000 3,000 Wright, KC Bldg Emergency Generator 8,796 8,796 Young Walter C MS Reroof & Stucco Repair 303, ,516 Total Remodeling & Renovation $0 $7,751,760 $0 $907,709 $59,592,121 $68,251,590 INDOOR AIR QUALITY (IAQ) Asbestos Abatement 783, ,230 Atlantic Tech CT IAQ Repairs HVAC 2,499,419 2,499,419 Atlantic Tech CT Re Roof Bldg 8 221, ,000 Boyd Anderson HS IAQ Repairs HVAC 23,011 23,011 Bright Horizons CT IAQ Repairs HVAC 93,964 93,964 Broadview ES IAQ Repairs HVAC 70,286 70,286 Broward Fire Academy IAQ Repairs Ext 26,038 26,038 Chapel Trail ES Roof Repair Exterior 5,817 5,817 Cooper City ES IAQ Repairs HVAC 5,001 5,001 Cooper City HS Replace Roofing/AC 2,044,511 2,044, Broward County Public Schools

149 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total INDOOR AIR QUALITY (continued) Coral Park ES IAQ Repairs HVAC 14,201 14,201 Coral Springs HS IAQ Repairs Exterior 621, ,856 Deerfield Beach ES Repair water damage 24,349 24,349 Deerfield Beach ES Window Replacement 467, ,037 Ely Blanche HS Med Arts Kitch IAQ 381, ,870 Ely Blanche HS IAQ & Fascia Replacement 2,795,515 2,795,515 Hallandale HS HVAC IAQ Construction 804, ,299 IAQ Contingency 5,419,818 5,419,818 Lauderdale Lakes MS IAQ Repairs HVA 120, ,942 McArthur HS IAQ Repairs Interior 44,078 44,078 McFatter William Tech CT IAQ Repair HVACC 3,295,888 3,295,888 Norcrest ES IAQ Repairs Interior 2,950 2,950 Plantation HS Re Roof Building #12 40,500 40,500 Tamarac ES IAQ Repairs HVAC 17,153 17,153 The Quest CT IAQ Repairs HVAC 22,609 22,609 Western HS Remodel/Renovation & IAQ 114, ,246 Westwood Heights ES IAQ Repairs HVAC 2,950 2,950 Wingate Oaks CT HVAC IAQ 1,032,600 1,032,600 Young Walter C MS IAQ Repairs HVAC 3,465,196 3,465,196 Total Indoor Air Quality $0 $0 $0 $0 $24,460,334 $24,460,334 TECHNOLOGY DETA Program Furn/Equip 68,999 68,999 ETS Capitalized Cost 14,256 14,256 ETS Distance Learning 36,136 36,136 ETS E Learning Tech 12,364 12,364 ETS Emerging Tech 3,132,339 3,132,339 ETS End User Equipment 150,000 1, ,190 ETS Equip Refresh Pgm 10,500,000 2,976,739 13,476,739 ETS Hardware Upgrade Sol 225, , ,758 ETS Technology 1,109,417 1,109,417 ETS WAN/ICI 1,100, ,000 1,709, ,696 4,572,696 IT Campus Wide Wireless 2,800, ,737 3,439,737 ITec Digital 5 Project 600, , ,967 Portable Upgrades Tech 89,351 89,351 Total Technology $15,000,000 $0 $1,166,000 $1,709,000 $9,464,949 $27,339,949 HEALTH & SAFETY Atlantic West ES HSS Fire Alarm & Sprinklers 15,324 15,324 Atlantic West ES Safety / Ventilation 52,197 52,197 Attucks MS Provide Fire Sprinkler 1,962,778 1,962,778 Bair MS Provide Fire Sprinkler Protect 3,500 3,500 Banyan ES Fire Alarm/Sprinkler Gen 1,851 1,851 BECON Generator 500,000 51, ,339 Bacon Tower Repairs 35,500 35,500 Broadview ES Fire Alarm 252, ,578 Broadview ES Fire Sprinklers 718, ,479 Broward Fire Academy Install New F/A 146, ,750 Bus Barricades 15,053 15,053 Charles Drew Resource CT Safety/Security 14,324 14,324 Coconut Creek ES Provide Fire Sprinkle 29,923 29, District Budget 137

150 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total HEALTH & SAFETY (continued) Coconut Creek ES Safety/ Ventilation 50,000 50,000 Coconut Creek HS Safety Ventilation 1,350 1,350 Coral Park ES Health & Safety 1,415,000 1,415,000 Coral Springs HS Install Fire Sprinkle 26,520 26,520 Coral Springs MS Provide Fire Sprinkle 1,230,248 1,230,248 Coral Springs MS Provide Ventilation 23,324 23,324 Crystal Lake MS Install Fire Alarm 442, ,525 Dania ES Fire Sprinkler Protection 55,938 55,938 Deerfield Beach ES Safety Ventilation 7,935 7,935 Deerfield Beach HS Replace Fire Alarm 1,475 1,475 Deerfield Beach HS Safety Ventilation 2,596 2,596 Eagle Point ES Install Fire Alarm Syst 13,750 13,750 Eagle Ridge ES Safety Ventilation 1,389 1,389 EHPA Roof Vent Protection 488, ,213 Ely Blanche HS Safety/Ventilation 20,707 20,707 Emergency Elevator Repair 19,458 19,458 Emergency Generators 45,728 45,728 Fire Alarm Inspection 567, ,031 Fire Alarm Monitoring Sys 85,652 85,652 Fire Alarm Upgrades 65,032 65,032 Fire Spink Sys Upgrades 134, ,928 Flamingo ES Fire Sprinklers Covered W 26,543 26,543 Forest Hills ES Restroom Fire Alarms 7,150 7,150 Forest Hills ES Safety/Ventilation 141, ,234 Fort Lauderdale HS Provide Fire Sprinklers 24,000 24,000 Goggle Sterilizers 37,850 37,850 Griffin ES New Fire Sprinkler Protect 23,691 23,691 Griffin ES Provide Emergency Generator 238, ,190 Hallandale HS Re Roof & Fire Sprinkler 527, ,109 Hollywood Central ES Upgrade Fire Alarm 3,366 3,366 Hollywood Hills HS Safety/Ventilation 50,000 50,000 Horizon ES Safety/Ventilation 1,450 1,450 HSS Athletics 86,309 86,309 HSS Athletics 8,875 8,875 HSS Auto Elec Defib 135,000 12, ,814 HSS Basketball Padding 5,864 5,864 HSS Asphalt Repairs 2,543 2,543 HSS Bike Safety Program 5,808 5,808 HSS Boiler Inspections 24,235 24,235 HSS Emergency Drives 9,817 9,817 HSS Rep Cafeteria Tables 8,129 8,129 HSS Rep Portable Radios 18,668 18,668 HSS Repl Unsafe Tables/Furn 23,318 23,318 HSS Reserve 59,000 4,240,373 4,299,373 HSS Safety/Sec Modifications 222, ,732 HSS Shelter/Severe Weather Pre 295,000 27, ,080 HSS Special Safety Inspection 31,708 31,708 HSS Athletics 60,587 60,587 HSS Term Scan Elec/Mech 2,986 2,986 Hurr Wilma (Oct 05) Rep 268, ,510 Kiln Safety Program 33,276 33, Broward County Public Schools

151 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total HEALTH & SAFETY (continued) Lakeside ES Safety/Ventilation 50,000 50,000 Larkdale ES Generator Vault 31,490 31,490 Lauderhill MS Safety/Ventilation 4,820 4,820 Lauderhill Paul Turner ES Safety/Sec 3,827 3,827 LP Gas Cages 6,300 6,300 Maplewood ES ADA Restrooms Fire Sprinklers 54,515 54,515 Maplewood ES Fire Alarm 293, ,695 Meadowbrook ES Safety/Security Modify 102, ,227 Meadowbrook ES Safety/Ventilation 20,800 20,800 Miramar HS Safety/Ventilation 2,461 2,461 Morrow ES Fire Sprinkler Protection 1,564,648 1,564,648 New Renaissance MS Safety/Ventilation 5,899 5,899 North Andrews Gardens ES Safety/Security 8,280 8,280 North Central Superintendent AD Fire Pro 1,738 1,738 North Fork ES Single Point of Entry 33,617 33,617 Nova Blanche Forman ES Safety/Vent. 7,935 7,935 Nova MS Install Fire Sprinkler 32,405 32,405 Park Springs ES Install Fire Alarm 1,019,700 1,019,700 Park Trails ES Safety/ Ventilation 50,000 50,000 Pinewood ES Safety/ Ventilation 14,631 14,631 Plantation HS Safety/Ventilation 1,450 1,450 Pompano Beach ES Safety/Ventilation 25,000 25,000 Pompano Beach MS Fire Alarm 418, ,725 Pompano Beach MS Fire Sprinklers 722, ,314 Quiet Waters ES Safety/Ventilation 2,137 2,137 Ramblewood MS Provide Fire Sprinkler P 24,000 24,000 Repair/Repl Stage Rigging 63,260 63,260 Riverside ES Safety/Ventilation 3,213 3,213 Royal Palm ES Safety/Security Mod 84,974 84,974 Safety Corrections 147, ,013 Science Safety Equipment 20,089 20,089 Security Lighting 50,917 50,917 Sheridan Hills ES Safety/ Ventilation 73,764 73,764 Silver Lakes MS Safety/ Ventilation 44,450 44,450 Silver Lakes MS Safety/Security Mod 134, ,943 Single Pt of Entry Upgrade 17,910 17,910 Southwest Area Bus AD Install Generators 6,504 6,504 Stoneman Douglas HS Install Fire Alarm 907, ,805 Sunset Learning CT Safety/Security Mod 44,921 44,921 Tamarac ES Safety/Ventilation 3,237 3,237 Tamarac ES Upgrade/Replace Fire Alarm 134, ,825 Taravella J P HS Provide Fire Sprinkle 20,951 20,951 Taravella J P HS Safety/Ventilation 2,229 2,229 Tedder ES Single Point of Entry 49,608 49,608 The Quest CT Safety/Security Mod 1,611 1,611 Tradewinds ES Safety/Security Mod 4,296 4,296 Village ES Provide Fire Sprinkler 33,263 33,263 Watkins ES Safety/ Ventilation 50,000 50,000 Westchester ES Upgrade/Replace Fire Al 1,797,142 1,797,142 Western HS Safety/Ventilation 1,105 1,105 Westwood Heights ES Safety/Ventilation 1,351 1, District Budget 139

152 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total HEALTH & SAFETY (continued) Whiddon Rogers Ed CT Safety/Security 35,955 35,955 Wingate Oaks CT Safety/Ventilation 1,450 1,450 Total Health & Safety $0 $2,405,791 $0 $989,000 $20,006,219 $23,401,010 CAPITAL IMPROVEMENTS A/C Central Equip Rooms 121, ,263 Aerial Lift Replacement 26,652 26,652 BECON Tower Repair/Replace 300,000 22, ,663 Ceiling Tile Replacement 18,125 18,125 Chapel Trail ES Exterior Stucco/Paint 47,866 47,866 Coil Cleaning 824, ,883 Compactors 254, ,038 Concrete Repairs 25,922 25,922 Deerfield Beach ES Install Split DXAC 12,000 12,000 Elec Upgrades/Repairs 63,047 63,047 Elevator Inspections 1,225 1,225 EMS Upgrades E/C & Elec 306, ,230 Environment Strategic Pgm 248, ,976 Environmental Conservation 74,505 74,505 Fencing 65,044 65,044 Forest Hills ES Replace Chiller 650, ,000 Gender Equity Equipment 181,000 21, ,950 Handrails 3,650 3,650 Infrastructure 7,171 7,171 Irrigation Systems 18,123 18,123 Lauderhill PT Annex Pave & Stripe Park 2,454 2,454 Lighting 83,524 83,524 Master Plans 69,891 69,891 Painting 2,314,580 2,314,580 Partnership w/water Res 58,996 58,996 Playcourt & Track Improvement 324, ,208 Pool Lifts 5,000 5,000 Pool Maintenance/Repairs 474, , ,128 Portable Freezer 25,000 25,000 Portables 500, ,267 1,284,267 PPO Capital Improvements 346, ,342 PPO Design 32,190 32,190 Preventative/Maint Chillers 73,319 73,319 Rep/Replace Tracks/Play Surf 246, ,996 Repair/Replace Bleachers 3,799 3,799 Repair/Replace Flooring 91,912 91,912 Repair/Replace Gym Flooring 188, ,864 Repair/Replace Hardware 3,070 3,070 Repair/Replace HVAC 1,862,612 1,862,612 Repair/Replace Intercoms 15,059 15,059 Repair/Replace Metal Doors 22,356 22,356 Repair/Replace Plumbing 335, ,633 Repair/Replace Roofing 69,126 69,126 Repair/Replace Somats 18,804 18,804 Repair/Replace Sports Light 2,121 2,121 Site Improvements 12,617 12, Broward County Public Schools

153 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total CAPITAL IMPROVEMENTS (continued) Sound Equalization System 5,911 5,911 Stadium Rep/Maintenance 90,000 17, ,106 Stockroom & Warehouse 7,530 7,530 Utility Line Locating Svc 2,100 2,100 Ventilation Repairs 15,871 15,871 Westglades MS Retrofit Vision Panels 132, ,837 Work Order Clearing 40,690 40,690 Total Capital Improvements $0 $0 $0 $1,545,000 $10,393,246 $11,938,246 AMERICANS WITH DISABILITIES ACT (ADA) ADA Accommodations 28,310 28,310 ADA Projects Reserve 3,834,537 3,834,537 ADA Ramps 9,303 9,303 ADA Restrooms 222, ,151 ADA Upgrades 205, ,278 Bair MS ADA Restrooms Visual Alarms 170, ,448 Broadview ES Renovate ADA Restrooms 34,161 34,161 Central Park ES ADA Stage Lift 59,050 59,050 Chapel Trail ES Install Wheelchair lift 1,006 1,006 Coconut Creek HS ADA Renovate Toilet 200, ,000 Coconut Creek HS Install Lift Station 8,998 8,998 Collins ES Restroom Renovations 119, ,000 Cooper City HS ADA Restroom in Auditor 200, ,000 Coral Springs ES ADA Restrooms Drainage 1,735,262 1,735,262 Coral Springs HS Valid Restrooms 3,898 3,898 Coral Springs MS Renovate Restrooms 9,750 9,750 Country Hills ES ADA Stage Lift 101, ,310 Country Hills ES Renovate Restrooms 7,899 7,899 Cresthaven ES ADA Restrooms 592, ,123 Crystal Lake MS ADA Renovations 391, ,841 Cypress ES ADA Restrooms & Non Accessible 29,950 29,950 Dandy William MS Renovate Restrooms 10,104 10,104 Deerfield Beach HS Renovate Restrooms 69,209 69,209 Drew Charles ES ADA Restrooms 1,800 1,800 Ely Blanche HS ADA Stage Lift 69,290 69,290 Foster Stephen ES ADA 6,049 6,049 Griffin ES ADA Restroom 33,390 33,390 Gulfstream MS ADA Wheelchair Lift 48,492 48,492 Indian Ridge MS USDOJ ADA Shelters 98,901 98,901 Lauderdale Lakes MS Renovate Restroom 50,580 50,580 Lauderdale Manors ES Renovate Restroom 135, ,249 Lyons Creek MS USDOJ ADA Shelters 3,104 3,104 Marshall Thurgood ES ADA Restrooms 53,736 53,736 McNicol MS USDOJ ADA Shelters 22,932 22,932 Millennium MS USDOJ ADA Shelters 107, ,204 Miramar HS Renovate Restrooms for ADA 18,231 18,231 Morrow ES ADA Stage Lift 26,975 26,975 New Renaissance MS USDOJ ADA Shelters 28,909 28,909 New River MS USDOJ ADA Shelters 2,200 2,200 Nob Hill ES Restroom Renovations 92,519 92,519 Nova Blanche Forman ES ADA Restrooms 2,314 2, District Budget 141

154 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total AMERICANS WITH DISABILITIES ACT (continued) Oriole ES ADA Restrooms 745, ,001 Park Springs ES ADA Stage Lift 1,045 1,045 Piper HS ADA Renovations/bathroom etc. 20,289 20,289 Rock Island ES USDOJ ADA Shelters 2,200 2,200 Sanders Park ES ADA Renovate Restrooms 133, ,078 Sandpiper ES ADA Restrooms 30,501 30,501 Sawgrass ES Renovate Restroom for ADA 31,592 31,592 Sawgrass Springs MS ADA Restroom 437, ,975 Sea Castle ES ADA Stage Lift 65,975 65,975 Seminole MS Restrooms, Traffic Improvement 125, ,938 South Plantation HS New ADA chair lift 156, ,696 Stirling ES ADA Restroom Renovations 30,808 30,808 Stoneman Douglas HS ADA Stage Lift 104, ,286 Stoneman Douglas HS ADA Restrooms 49,449 49,449 Sunset Learning CT USDOJ ADA Shelters 2,200 2,200 Welleby ES ADA Restrooms 79,651 79,651 Westpine MS ADA Restrooms, Science and 56,492 56,492 Westwood Heights ES ADA Stage Lift 1,528 1,528 Whiddon Rogers Ed CT ADA Stage Lift 2,080 2,080 Whispering Pines EX ED CT ADA RR & Vis 566, ,466 Young Virginia S ES ADA Playground 11,878 11,878 Total Americans with Disabilities Act $0 $0 $0 $0 $11,500,591 $11,500,591 EQUIPMENT PSTF Replacement 63,233 63,233 BECON Dig Server Sys 200,000 26, ,396 BECON Digital System 397,035 14, ,043 BECON Equipment 20,000 16,949 36,949 BECON Wave Guide 6,691 6,691 BECON Wiring & Poles 200,000 69, ,622 CSR Equipment 27,117 27,117 CTACE Equipment 141, ,399 Custodial Equipment 132, ,309 Departmental Equipment 182, ,977 ENG Production Truck/Stud 346, ,453 Equipment 240,000 19, ,887 Food Svc Serving Lines 86,308 86,308 FS Refrigerators/Freezers 56,182 56,182 Grade Config Chg Equip 1,037 1,037 Grounds Equipment 10,053 10,053 Intel Grants Capital Outlay 23,597 23,597 Kindergarten Equipment 3,660 3,660 Magnet Equipment 1,415, ,005 1,532,005 Middle School Athletics 21,000 9,368 30,368 Music Equip Replacement 1,500,000 75,697 1,575,697 PLACE Equipment 31,807 31,807 Portable Equipment 7,797 7,797 Replacement Equipment 10,863 10,863 School Equip ,310 39,310 School Equip ,500 36,500 Sec/Surveillance Cameras 735, , , Broward County Public Schools

155 FINANCIAL SECTION CAPITAL OUTLAY BUDGET TOTAL APPROPRIATIONS Location / Description Other Millage Funding Source PECO, COBI, and CO&DS Designated Reserve Carryover Total EQUIPMENT (continued) Security ID Mgmt Hardware 48,842 48,842 Technical School Equip 57,382 57,382 Trk/Fld Equip Piper & S 69,608 69,608 Total Equipment $0 $0 $0 $4,728,035 $1,992,507 $6,720,542 VEHICLES Buses/Trucks/Radios 15,000,000 1,102,894 1,212,807 17,315,701 GPS Tracking & Fleet Services 315, ,649 Total Vehicles $15,000,000 $0 $0 $1,102,894 $1,528,456 $17,631,350 LAND/ADMIN SITES (incl. Leases) Admin Lease Zone 2 32,000 32,000 Admin Leases 803, ,049 1,134,049 BECON Digital System 30,000 8,166 38,166 Boys and Girls Club McFatter 1,000 1,000 Elementary J 91 9,251 9,251 Elementary School C (G 1) Hollywood 14,415 14,415 Elementary School D 1 Surplus Property 2,000 2,000 High school MMM (D 1) 5,100 5,100 Lease Baudhuin Preschool 302, ,600 Leases Alt to Ext Suspension. 14,497 14,497 METRIC AD Warehouse / Kids in Need 81,212 81,212 Pompano Beach MS Site Expansion 6,779 6,779 PPO Zone 4 New Maintenance Facility 2,983,062 2,983,062 Pre K Leases 8,934 8,934 Quiet Waters Elementary Site Expansion 1,200 1,200 Site Acquisition 415, ,926 Site Acquisition MS NN 13,773 13,773 Site Miscellaneous 909, ,200 South Area Sawgrass Technology P 43,457 43,457 Student Gen Rate Study 22,059 22,059 Support Svcs Admin Relocation 12,032 12,032 Total Land/Admin Sites $0 $803,000 $0 $30,000 $5,217,712 $6,050,712 PORTABLES Cypress Bay HS Remove/ Install Portables 36,900 36,900 Head Start Modulars 15,738 15,738 Total Portables $0 $0 $0 $0 $52,638 $52,638 OTHER CAPITAL ACTIVITIES Capital Reserve Future Yrs 27,328,000 27,328,000 COBI 6,045 6,045 Construction T&T 15,420,000 3,626,314 19,046,314 COPS Series 2003A 3,305 3,305 Debt Service 11,632, ,611, , ,855,000 Emergency Hurr Reserve 1,939,590 1,939,590 Legal 180, ,564 Mitigation Cost Recovery 1,840 1,840 Transfer to General Fund 54,525,000 17,500,000 72,025,000 Total Other Capital $11,632,235 $210,136,694 $17,500,000 $16,031,071 $33,085,658 $288,385,658 GRAND TOTAL $42,553,235 $221,097,245 $18,666,000 $27,328,000 $200,888,076 $510,532, District Budget 143

156 FINANCIAL SECTION IMPACT OF NONRECURRING CAPITAL EXPENDITURES ON OPERATING BUDGET The impact of nonrecurring capital expenditures, such as the construction of a new school, plays a vital role in the development of the District s operating budget. The operating budgets for elementary, middle, and high schools are allocated based on predefined formulas. The allocation categories are: Instructional Allocation to cover the cost of salaries and classroom supplies for teachers, as well as funding for substitutes for days when teachers cannot work. Support Allocation to cover the cost of staff other than teachers, such as administration, guidance, media, and clerical. Categorical Allocations to cover costs such as custodial, instructional materials, class size reduction, reading needs, and special programs. In addition to these typical allocations, many schools receive special revenue funding for programs, such as Title I, which is determined on an individual school basis. The District also funds additional costs, such as utilities and building maintenance, from central operating budget accounts. There are several factors in the new school opening process that impact the District s General Fund operating budget. Any cost associated with the number of students in a school, such as the Instructional Allocation for teacher salaries and classroom supplies, will not create an additional expense to the District. However, a new school will require: Additional positions that are funded through the Support Allocation, such as administration, guidance and media center personnel, and clerical and other support staff. These expenses will be partially offset by the decrease in the Support Allocation at the schools from which students will have a boundary change to attend the new school. Additional cost for positions funded categorically, such as custodial, program specialists, class size reduction, and school resource officers. Increased utilities and building maintenance expenses from central operating budget accounts. Startup funding required for staff needed prior to the actual opening of the school. These expenses begin in the school year prior to the school year in which the school will open. Below is a breakdown of the estimated impact, excluding fringe benefits, to the General Fund operating budget for opening a new elementary school: General Fund Financial Impact for K-8 School Opening in Start Up Utilities Support Allocation Categorical Allocations Total $115,080 $241,281 $979,370 $1,067,604 $2,403,335 Initial start-up supplies, textbooks, library books, furniture, and equipment are provided by the capital outlay budget. Thereafter, funding for school staffing and supplies is generated by student enrollment through the Florida Education Finance Program (FEFP). 144 Broward County Public Schools

157 FINANCIAL SECTION CAPITAL TRANSFER TO GENERAL FUND Capital Transfer Though there is a great need for funding on the capital side, funds are transferred from the capital budget to the general fund budget to be used for the repair of existing facilities and equipment. These funds extend the usefulness and efficiency of existing buildings through a strong, scheduled maintenance and repair program and, in so doing, delay some of the need for replacement buildings. Approximately percent of the District s maintenance and repair program would have to be eliminated if the transfer did not occur. Facilities Information Total square feet of facilities, including portables and covered walkways: $37,653,616 Total facilities, excluding sites under construction: 262 Physical Plant Operations Department Budgets * Total Positions Labor Non-Labor Budget District Maintenance 588 $33,961,306 $14,269,456 $48,230,763 (Includes all District and Area Based Maintenance positions) Portable Repairs and Maintenance Vehicle Maintenance ,431 2,092,629 2,954,060 (Paint & Body, Grounds Equipment/Auto Truck Mechanic) ETS Equipment Repair and Maintenance 16 1,135, ,722 1,630,152 Material Logistics 1 103, ,769 Physical Plant Operations Stockroom 26 1,328,920 43,888 1,372,807 Total 641 $37,390,856 $16,900,695 $54,291,551 Capital Budget transfer to cover maintenance 54,000,000 Difference $291,551 * Includes materials, equipment, supplies, travel, etc District Budget 145

158 FINANCIAL SECTION DEBT OVERVIEW Debt instruments are issued to finance new school construction, renovate existing facilities, as well as facilitate major purchases such as computers and buses. In addition, the District is continually reviewing opportunities to reduce existing debt service by restructuring or refinancing existing obligations. To minimize taxpayer costs, the District strives to ensure that debt service millage, levied for voter approved bonded debt, is the lowest necessary to adequately fund debt service costs in a given fiscal year, and that discretionary capital outlay millage is used in the most efficient way possible to service capital outlay needs. The District s current long term debt is in the form of Capital Outlay Bond Issues (COBI) and Certificates of Participation (COPs). The use of these debt instruments and others for capital purposes is authorized and limited by either Florida State Statutes or the Florida State Constitution. The chart below defines the legal parameters associated with each debt instrument for capital purposes available to a Florida school district. Sales tax revenue bonds should be included either pursuant to Section (2) which may be issued by the County and secured by Local Government Infrastructure Surtax of up to a penny, to be divided up among the County, the School Board and municipalities pursuant to an interlocal agreement, or pursuant to Section (6) which may be issued by the District and secured by a half penny of School Capital Outlay Surtax. Both levies require a voter referendum. DEBT TYPE DEBT STATUTES AND USES LEGAL LIMITS OF DEBT GOBs Sec Florida Statutes School districts may issue General Obligation Bonds (GOBs) with voter approval. Funds may be used for schools including technology listed in the advertised project list and approved by DOE. The School District s implied General Obligation ratings are Aa3 by Moody s, A+ by Standard & Poor s and AA- by Fitch. The school district can bond up to an amount approved by the DOE. RANs Sec Florida Statutes RANs Sec Florida Statutes COBI Article XII Sec.d Fl. Constitution COPs Sec (11), (2) and (2) and (5) Florida Statutes Revenue Anticipation Notes (RANs) may be issued for purchases of buses, land, equipment, and educational facilities, and under limited circumstances may be used to pay casualty insurance premiums. These obligations may be incurred for one year only but may be renewed on a year to year basis for a total of 5 years, including the first year. Obligations in order to eliminate major emergency conditions may be incurred for one year only but may be renewed on a year to year basis for a total of 5 years including the first year. Capital Outlay Bond Issues (COBI) is issued on behalf of the District by the State of Florida - Board of Education. Projects must be on the state approved Project Priority List. Certificates of Participation (COPs) are issued by the Trustee at the direction of the Broward School Board Leasing Corp., for the benefit of the School Board. The proceeds are used to pay for new and replacement construction of educational facilities that are survey approved by DOE, land, equipment, and buses under a lease purchase agreement entered into by the School Board. The District is assigned underlying ratings of Aa3 by Moody s, A by Standard & Poor s, and A+ by Fitch. The obligation may not exceed one fourth of District ad valorem tax revenue for operations for the preceding year. Resolution must provide a one year plan of payment. Currently that equates to a debt capacity of approximately $191.8 million. The School Board must issue a resolution declaring an emergency. Resolution must provide a one year plan of payment. Statutes require that all payments maturing be paid from current revenue. State computes eligibility amount annually in August of each year and notifies the District. Annual lease payments may not exceed an amount equal to three-quarters of the proceeds from the capital millage levied by the School Board which is 1 ½ mills. Currently, that equates to a debt service capacity of $146.4 million per year. However, the legislature recently excluded all leases entered into prior to June 30, 2009 from the threequarters limit. Although the School Board legally has more capacity, as a practical matter, the School Board has no additional borrowing capacity under the COPs program. 146 Broward County Public Schools

159 FINANCIAL SECTION PROPOSED NEW DEBT SERVICE Equipment Lease Financing is the proposed instrument of debt in the Capital Outlay Budget. Original 5 Year Debt Debt Type Principal Service Equipment Lease (Vehicles) 10,000,000 6,956,450 Equipment Lease (Technology) 20,000,000 21,745,100 30,000,000 28,701,550 Total 5 Year Debt Service from Capital Budget 28,701,550 Total 5 Year Principal & Debt Service $ 30,000,000 $ 28,701, District Budget 147

160 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 1989 Portable Construction 500 new portables Complete 18,689,315 Mainframe Computer Equip. New mainframe Complete 4,102,532 Bus Purchases 38 buses Complete 1,199,571 SERIES 1990 Park Springs Elementary New school Complete 8,239,989 Indian Trace Elementary New school Complete 9,539,725 Cresthaven Elementary Replacement school Complete 8,184,575 Stirling Elementary Replacement school Complete 7,463,704 Westpine Middle New school Complete 15,986,119 Sunrise Middle Replacement school Complete 16,045,350 SERIES 1991 Riverglades Elementary New school Complete 8,107,000 Embassy Creek Elementary New school Complete 9,907,000 Palm Cove Elementary New school Complete 9,607,000 Welleby Elementary New school Complete 8,607,000 Everglades Middle Replacement school Complete 13,919,000 Olsen Middle Replacement school Complete 14,309,630 Perry Middle Replacement school Complete 14,078,230 Southwest Bus/Maintenance Facility Land acquisition Complete 1,500,000 West Central Bus Complex Land acquisition Complete 4,000,000 Computer Equipment AS 400 computer Complete 10,418,530 Computer Equipment Student computer labs Complete 10,880,407 SERIES 1992 Virginia S. Young Elementary New school Complete 8,430,000 Tradewinds Elementary New school & site Complete 9,937,282 Thurgood Marshall Elementary New school & site Complete 11,062,718 Deerfield Park Elementary Replacement school Complete 9,622,565 South Broward High Gymnasium Complete 3,000,000 West Central Bus Complex Facility construction Complete 2,963,328 Southwest Bus/Maintenance Facility Facility construction Complete 2,963,328 Computer Equipment Student computer labs Complete 4,536,906 SERIES 1993 Debt Service Refinance Reduce debt service Complete N/A SERIES 1997A Debt Service Refinance Reduce debt service Complete N/A SERIES 1997B Debt Service Refinance Reduce debt service Complete N/A 148 Broward County Public Schools

161 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 2001A-2 District Wide Energy Management Equipment Complete 15,000,000 District Wide Modular Buildings Complete 4,440,000 SERIES 2000-QZAB Blanche Ely High School Remodeling & Renovation Complete 2,811,800 Stranahan High School Remodeling & Renovation Complete 3,499,111 SERIES 2001-QZAB Dillard High School Remodeling & Renovation Complete 1,201,450 SERIES 2001B-1 Atlantic Technical Center Classroom Addition Complete 6,637,800 Broward Estates Elementary School Cafeteria Replacement Complete 3,311,192 Castle Hill Elementary School Cafeteria Replacement Complete 7,369,583 Deerfield Beach High School Classroom Addition Complete 12,425,824 Driftwood Elementary School Classroom/Media Center Addition Complete 5,713,129 Silver Shores Elementary School (R) New School Complete 15,671,820 Fort Lauderdale High School Classroom Addition Complete 26,661,414 Monarch High School (GGG) New School Complete 36,941,100 Martin Luther King Elementary School Cafeteria Replacement Complete 3,914,051 Robert Markham Elementary School Cafeteria Replacement Complete 3,369,498 Dave Thomas Education Center West New School Complete 13,699,620 Pompano Beach High School Institute of International Studies New School Complete 30,605,220 Southwest Bus/Maintenance Facility New Facility Complete 8,166,571 SERIES 2001B-2 West Central Bus/Maintenance Facility Completion of Facility Complete 3,333,980 SERIES 2003A-1 Mary M. Bethune Elementary School Classroom Addition Complete 9,396,907 Blanche Ely High School Classroom Addition Complete 19,348,958 Broward Fire Academy Special Program Complete 4,286,517 Cooper City High School Classroom/Athletic Addition Complete 14,637,037 Hallandale High School Classroom Renovation Complete 4,385,630 Coral Glades High (JJJ) New School Complete 43,300,828 Lake Forest Elementary School Classroom/Cafeteria Renovation Complete 8,678,118 Lauderdale Manors Elementary Cafeteria Replacement Complete 3,104,353 McArthur High School Classroom Addition Complete 26,306,682 Miramar High School Classroom Addition Complete 8,886,888 Plantation High School Cafeteria Renovation Complete 10,583,380 Royal Palm Elementary School Classroom Addition Complete 2,643, District Budget 149

162 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 2003A-1 (continued) South Plantation High School Classroom Addition/Athletic Complete 15,361,316 Tedder Elementary School Classroom/Cafeteria Renovation Complete 8,684,494 Walker Elementary School Classroom Addition Complete 3,889,739 Whiddon-Rogers Education Center Classroom Addition Complete 7,894,245 SERIES 2003A-2 JP Taravella High School Remodeling/Renovations Complete 7,147,049 District Wide Indoor Air Quality Ongoing 12,000,000 District Wide Modular Buildings Ongoing 2,000,000 SERIES 2004 Apollo Middle Classroom Addition Complete 5,745,979 Boulevard Heights Elementary Cafeteria Replacement Complete 6,160,030 Broadview Elementary Classroom Addition Complete 6,601,157 Central Park Elementary Classroom Addition Complete 3,807,558 Cooper City Elementary New Cafeteria / Kitchen / Multipurpose area / Stage Complete 3,721,739 Coral Cove Elementary (Y) New School Complete 17,508,525 Dolphin Bay Elementary New School Complete 24,685,909 Fox Trail Elementary Classroom Addition Complete 3,225,000 Harbordale Elementary Remodeling / New Construction Complete 7,579,238 Meadowbrook Elementary Kitchen/Cafeteria Complete 5,663,946 Glades Middle (OO) New School Complete 52,221,671 Nob Hill Elementary Classroom Addition Complete 1,145,963 North Fork Elementary Classroom Addition Complete 2,729,680 Palm Cove Elementary Classroom Addition Complete 5,197,064 Pasadena Lakes Elementary Classroom Addition Complete 1,035,868 Perry, Annabel Elementary Classroom Addition/New Kitchen/Cafeteria Complete 9,549,535 Piper High Existing Project Complete 1,419,440 Pompano Beach Middle Classroom Addition Complete 7,181,010 Quiet Waters Elementary Classroom Addition Complete 2,257,500 Sheridan Park Elementary Classroom Addition and Cafeteria Replacement Complete 6,618,316 Stirling Elementary Classroom Addition Complete 1,141,351 Taravella J P High Remodeling/Renovation Complete 1,870,500 Tropical Elementary Kitchen/Cafeteria Complete 5,678,316 Remodel, Renovate, and Expand Village Elementary Cafeteria / Kitchen / Multipurpose Complete 6,145,042 area / Stage Westchester Elementary Classroom Addition Complete 2,580,000 Winston Park Elementary Classroom Addition Complete 3,225,000 Districtwide Indoor Environmental Quality Ongoing 15,000,000 Districtwide Modular Buildings Ongoing 15,000, Broward County Public Schools

163 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 2005 Atlantic West Elementary Classroom Addition Complete 1,882,961 Challenger Elementary Classroom Addition Complete 2,966,500 Coral Glades High (JJJ) Classroom Addition Complete 5,928,595 Coral Glades High (JJJ) Auditorium Hold 6,645,048 Coral Springs High 37 Classroom Addition Complete 9,070,037 Coral Springs Middle 40 Classroom Addition Complete 14,933,790 Country Isles Elementary Classroom Addition Complete 2,194,425 Cypress Bay High Additions Complete 6,228,298 Cypress Elementary Kitchen/Cafeteria Complete 4,320,000 Elementary School "Z" (Area A #1) New School Complete 22,012,617 Elementary School (Area A #2) New School Complete 21,816,000 Forest Glen Middle Classroom Addition Complete 5,909,162 Hallandale High Remodeling & Renovation Complete 2,928,209 Hollywood Hills High Classroom Addition Complete 6,102,000 Indian Ridge Middle Classroom Addition Complete 3,222,183 Lloyd Estates Elementary Kitchen/Cafeteria/Multipurpose Area/Stage Complete 3,945,240 Margate Elementary Classroom Addition Complete 4,573,198 Northeast High Classroom Addition Complete 2,547,610 Nova High/Nova Middle Classroom Addition Complete 7,526,472 Oakland Park Elementary Classroom Addition Complete 4,472,062 Olsen Middle Annex Classroom Addition Hold 13,899,600 Pines Middle Replacement School Complete 34,236,000 Ramblewood Middle Classroom Addition Complete 2,428,529 Rickards Middle Classroom Addition Complete 2,314,813 Sandpiper Elementary Classroom Addition Complete 2,604,068 Seagull School Classroom Addition Complete 2,156,383 Silver Lakes Middle Renovation Hold 2,592,000 Stranahan High Classroom Addition Complete 2,241,940 Tamarac Elementary Classroom Addition Complete 5,274,262 Walker Elementary New Cafeteria, Kitchen, Multipurpose Area, Stage Complete 4,623,383 Western High Classroom Addition Complete 6,706,800 Districtwide Indoor Environmental Quality Ongoing 8,000,000 Districtwide Modular Buildings Ongoing 7,500,000 Districtwide Energy Management Ongoing 10,000,000 Coral Springs High Remodeling & Renovation Complete 492,356 Districtwide Playgrounds Ongoing 6,000, District Budget 151

164 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 2006 Coral Springs Elementary Classroom Addition Complete 4,583,900 Fort Lauderdale High Classroom Addition Complete 9,902,000 High School "LLL" New High School Complete 115,429,300 Norcrest Elementary Phased Replacement Complete 20,520,800 North Andrews Gardens Elementary Classroom Addition Complete 2,705,300 Orange Brook Elementary Replacement School Complete 26,750,000 Palmview Elementary New Kitchen/Cafeteria/Parking & Drainage Construction 6,500,800 Peters Elementary New Kitchen/Cafeteria Complete 8,557,500 Taravella High Classroom Addition Complete 10,739,700 Attucks Middle Air Handler Replacement Complete 2,407,700 Cooper City High Additions Complete 2,964,600 Flamingo Elementary Roofing, Drainage Repairs, Restrooms and Covered Construction 2,078,300 Walkways Sandpiper Elementary Additions Complete 916,900 Seminole Middle IAQ Repairs, Roofing, Bus Drive, Fire Alarm Upgrade, and Complete 3,436,100 Relocatables Silver Lakes Middle Air Handler Replacement Complete 1,218,800 South Plantation High Additions Complete 1,923,000 Southwest Ranches Property Site Acquisition Complete 4,500,000 District-Wide Comprehensive Needs Ongoing 44,312,500 SERIES 2007 Elementary School "C" (Area G #1) New Elementary School Complete 29,280,000 Bennett Elementary Kitchen/Cafeteria Replacement Complete 9,195,500 Bethune Elementary Kitchen/Cafeteria Replacement & Complete Classroom Addition 15,948,388 Blanche Ely High Classroom Addition Complete 14,640,000 Colbert Elementary Concurrent Replacement/ Remodeling/Renovation Complete 25,620,000 Cypress Elementary Kitchen/Cafeteria Replacement Complete 10,253,380 Dania Elementary Kitchen/Cafeteria Replacement Complete 7,571,299 Deerfield Beach Elementary Kitchen/Cafeteria Replacement Complete 8,988,944 Hollywood Hills Elementary Kitchen/Cafeteria Replacement Complete 8,705,780 Lanier-James Education Center Concurrent Replacement Complete 30,093,333 Margate Elementary Kitchen/Cafeteria Replacement Complete 7,002,890 Mirror Lake Elementary Kitchen/Cafeteria Replacement & Remodel existing in to classrooms Complete 11,393, Broward County Public Schools

165 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 2007 (continued) Pembroke Pines Elementary Kitchen/Cafeteria Replacement & Remodel existing in to Complete 14,384,237 classrooms Pines Lakes Elementary New Media Center/ Remodeling Complete 3,152,202 Stoneman Douglas High Classroom Addition and Science Complete Labs 13,250,000 Tradewinds Site Expansion for Classroom Addition Complete 3,203,540 Tradewinds Classroom Addition Complete 7,320,000 Flamingo Elementary Reroofing, Covered Walkways, Emergency Lighting, Fire Construction 3,182,418 Sprinkler with Main Tropical Elementary Kitchen/Cafeteria Replacement & Remodel existing in to Complete 10,573,505 classrooms District-Wide Roofing Projects Ongoing 10,000,000 District-Wide Indoor Air Quality (IAQ) Projects Ongoing 10,000,000 District-Wide BRITE Project- Financial Software System -Enterprise Ongoing 20,000,000 Resource Planning (ERP) District-Wide Modular Buildings Ongoing 5,000,000 District-Wide Americans with Disabilities Act (ADA) Restrooms Ongoing 5,000,000 SERIES 2008 Apollo Middle Classroom Addition Complete 11,381,963 Boyd Anderson High Kitchen/Cafeteria Complete 16,320,615 Coconut Creek High Physical Education Center Complete 4,995,000 Cooper City High Kitchen Cafeteria Complete 18,358,776 Cypress Run Ed. Ctr. New School Complete 15,593,626 Foster, Stephen Elementary Classroom Addition Complete 4,165,553 Harbordale Elementary Classroom Addition Complete 6,900,870 Lauderdale Manors Elementary Classroom Addition Complete 5,366,850 New School Z (Area A#1) New School Complete 9,095,150 New School A (Area C#1) New School Complete 7,446,766 Northeast High Kitchen/Cafeteria Complete 11,462,693 Nova High Swimming Pool Complex Complete 6,607,830 Peters Elementary Kitchen/Cafeteria Complete 6,539,550 Pompano Beach Middle Classroom Addition, Cafeteria/Kitchen, Multipurpose Area/Stage Complete 10,051,109 New Construction - Fleet Southwest Bus Parking Facilities Maintenance Facility Complete 20,014,125 Tropical Elementary Classroom Addition Complete 4,887,430 Western High Classroom Addition Complete 28,984,875 Margate Elementary Land Purchase Complete 2,220,000 District-Wide Comprehensive Needs Ongoing 79,306, District Budget 153

166 FINANCIAL SECTION CERTIFICATES OF PARTICIPATION (COPs) School Project Status Amount SERIES 2009 Banyan ES New Media Center Complete 2,725,000 Blanche Ely HS Physical Education Center Complete 7,665,959 Fort Lauderdale HS Replacement Complete 4,269,275 Harbordale ES Classroom Addition Program Complete 2,075,214 Northeast HS Swimming Pool Complex Complete 5,450,000 Palmview ES Kitchen Cafeteria Complete 8,374,000 Parkway MS Phased Replacement Complete 26,705,166 Seagull Center Media Center Complete 2,994,583 South Broward Swimming Pool Complex Complete 4,444,194 Walker ES Kitchen / Cafeteria Complete 7,199,520 District-Wide Comprehensive Needs Ongoing 59,558,754 SERIES 2010 Cooper City HS Phase Replacement Complete 27,667,500 Fort Lauderdale HS Phase Replacement Complete 23,332,500 SERIES 2011-A Debt Service Refinance Reduce Debt Service Complete N/A SERIES 2012-A Debt Service Refinance Reduce Debt Service Complete N/A SERIES 2012-B Debt Service Refinance Reduce Debt Service Complete N/A SERIES 2014-A Debt Service Refinance Reduce Debt Service Complete N/A COPs PROJECT TOTALS $2,144,966, Broward County Public Schools

167 INFORMATION SECTION INFORMATION SECTION District Budget 155

168 INFORMATION SECTION 156 Broward County Public Schools

169 INFORMATION SECTION FLORIDA LOTTERY In November 1986, a constitutional amendment creating state operated lotteries was passed in a statewide election. In 1987, the Legislature enacted the Florida Public Education Lottery Act that implemented the constitutional amendment. The purpose of the act is to enable the people of the state to benefit from significant additional moneys for education and to play the best lottery games available. The intent of the act is to use the net proceeds of lottery games to support improvements in public education and those proceeds are not to be used as a substitute for existing public education resources. Education s share of lottery proceeds is deposited into the Educational Enhancement Trust Fund (EETF). The lottery s total contribution to the EETF since start-up is more than $25 billion. Each year the Legislature determines which programs will be funded from education s share of the lottery proceeds and the amount of such funding Legislative Appropriations from the Education Enhancement Lottery Trust Fund Fixed Capital Outlay $315,367,915 Class Size Reduction 103,776,356 School Recognition 107,563,635 Discretionary Lottery 27,019,242 Fla Education Finance Program 242,352,820 Workforce Education 82,412,304 Public Schools Total $878,492,272 Student Financial Aid 326,601,507 Community Colleges 254,972,113 Universities 284,802,023 Grand Total $1,744,867,915 Community Colleges 15% Universities 16% Student Financial Aid 19% Public Schools 50% In the Florida General Appropriations Act, $1.7 billion has been appropriated from the EETF. Approximately 8% of this funding is distributed to school districts to be used for School Recognition rewards to schools eligible through the Florida School Recognition Program. If any funding remains after award payments are made to qualified schools, those funds will be prorated to the school districts as a Discretionary Lottery amount to be used to fund programs or initiatives within the District. For , the projected allocation for Broward County Public Schools (BCPS) for School Recognition rewards is $11.8 million. At qualified schools, the award per eligible student is $100. An estimated $2.7 million has been allocated in Discretionary Lottery funds. BCPS School Recognition and Discretionary Lottery Revenue Trend District Budget 157

170 INFORMATION SECTION DISTRIBUTION OF STATE DOLLARS The amount of State and Local Florida Education Finance Program (FEFP) dollars for each school district is determined in the following manner: Unweight FTE (UFTE) Average of Base Student District Cost Program Cost Weighted FTE Allocation Differential Factors for (WFTE) determined by x Factor Broward = x State x = 261, , $4, * BASE FUNDING Supplemental Safe Schools ESE Academic and Reading Guaranteed Transportation Instruction Instruction + Allocation + Allocation + + Allocations + $1,170,884,405 85,782,345 53,302,026 29,002,125 18,168,390 ** Instructional Materials and Teacher Lead Allocations Declining DJJ Enrollment Digital Supplemental and.748 Classrooms and Virtual Ed + Millage Allocation Contribution + + = Compression STATE AND LOCAL FEFP DOLLARS 25,464, , ,367,673 $1,385,485,681 The Net State FEFP Allocation for the support of public education is derived from State and Local FEFP Dollars in the following manner: *** STATE AND LOCAL FEFP DOLLARS Required Net State State FEFP Prorated Local Effort FEFP Dollars Adjustments - (RLE) = + = Allocation + $1,385,485, ,675, ,809,909 (409,562) 644,400,347 Discretionary Lottery and School Recognition Allocation Total Local Funding Class Size Total State (RLE plus Reduction Funding + = + Discretionary = Mileages) **** TOTAL FLORIDA EDUCATION FINANCE PROGRAM 14,462, ,775, ,639, ,929,598 $1,810,568,782 * Includes $6,109,616 in Safe Schools and $12,058,774 in Reading Instruction allocations. ** Includes $21,054,887 for Instructional Materials and $4,409,311 for Teachers Lead allocations. *** Includes $431,758 in DJJ Supplemental and $82,761 in Virtual Education Contribution allocations. **** Will be reduced by an adjustment for McKay Scholarships, which was $19,055,583 in Broward County Public Schools

171 GENERAL FUND BUDGET APPROPRIATION PER UNWEIGHTED FTE (UFTE) INFORMATION SECTION PreK-12 Unweighted FTE 261,831 Adult Unweighted FTE 12,820 Total Unweighted FTE 274,651 Projected Per Total Appropriation Unweighted Appropriations ($ millions) FTE Percentage Instruction $1, $4, % Student Personnel Services % Instructional Media Services % Instruction & Curriculum Dev. Srv % Instructional Staff Training Services % Instructional-Related Technology % Board % General Administration % School Administration % Fiscal Services % Central Services % Student Transportation Services % Operation of Plant % Maintenance of Plant % Administrative Technology Services % Community Services % Debt Service % Transfers and Fund Balance % TOTAL APPROPRIATIONS, REMITTANCES, TRANSFERS, RESERVES & BALANCES $2,197.6 $8, % Funds are appropriated based on the best school and department information available at the time of this publication. Subsequent transfers between accounts may be made during the school year to meet changing needs District Budget 159

172 INFORMATION SECTION ALL GOVERNMENTAL FUNDS REVENUE AND EXPENDITURES FIVE YEAR HISTORY (in thousands) Projected REVENUES: Local Sources: Ad Valorem Taxes $1,016,058 $961,868 $978,812 $1,018,330 $1,096,348 Food Sales 23,025 21,504 20,773 19,576 18,543 Interest Income 4,455 2,837 2,613 1,967 1,753 Other * 566, , , , ,771 Total Local Sources $1,609,901 $1,593,369 $1,368,008 $1,563,032 $1,472,415 State Sources: Florida Education Finance Prog. 609, , , , ,873 Discretionary Lottery Funds 1, ,662 2,659 Public Education Capital Outlay 15,319 10,045 16,431 15,682 17,500 Categorical Programs and Other 325, , , , ,802 Total State Sources 952, , ,097 1,043,969 1,064,834 Federal Sources: Food Service 72,313 73,515 78,437 82,961 87,108 Grants and Other 381, , , , ,694 Total Federal Sources 453, , , , ,802 Beginning Fund Balance 583, , , , ,398 TOTAL REVENUES 3,598,860 3,318,793 3,063,275 3,283,406 3,264,449 Projected EXPENDITURES: Current Operating: Instructional Services: Basic Programs $1,150,474 $1,054,822 $1,090,731 $1,182,477 $1,242,714 Exceptional Child Programs 199, , , , ,804 Adult and Vocational Technical 83,505 31,852 32,937 35,707 37,526 Sub-Total Instructional Services 1,433,357 1,274,093 1,317,467 1,428,285 1,501,044 Instructional Support Services 220, , , , ,367 Pupil Transportation 89,382 85,490 85,080 83,145 84,684 Operation & Maintenance of Plant 238, , , , ,056 School Administration 129, , , , ,103 General Administration 101,643 79,668 75,695 75,882 85,028 Food Services 88,097 84,875 91,892 94, ,446 Total Current Operating $2,302,145 $2,069,267 $2,114,614 $2,244,151 $2,373,728 Debt Service & Other: Principal Retirement 79,553 77,611 77,807 85,328 91,759 Interest Charges 98,174 93,951 92,341 96,109 87,115 Other 442, , , , ,966 Total Debt Service & Other 620, , , , ,840 Capital Outlay 130,680 80,520 94,812 93,346 61,700 Ending Fund Balance 545, , , , ,181 TOTAL EXPENDITURES 3,598,860 3,318,793 3,063,275 3,283,406 3,264,449 NOTE: Governmental Funds include General, Special Revenue, Debt Service, Capital Projects, and Permanent Funds. They do not include Internal Service Funds. Information for fiscal years through is from the Superintendent's Annual Financial Report; is from the District Summary Budget. In addition, the ending fund balance for fiscal year includes estimated Capital Projects carryovers. * Projected Revenue, Local Sources, Other includes Certificates of Participation (COPs) funding. 160 Broward County Public Schools

173 INFORMATION SECTION ALL GOVERNMENTAL FUNDS REVENUE AND EXPENDITURES FIVE YEAR FORECAST (in thousands) ESTIMATED REVENUES: Local Sources: Ad Valorem Taxes $1,180,343 $1,258,970 $1,330,245 $1,405,555 $1,485,129 Food Sales 17,565 16,638 15,760 14,928 14,140 Interest Income 1,790 1,826 1,863 1,900 1,938 Other 366, , , , ,436 Total Local Sources $1,566,142 $1,654,871 $1,736,628 $1,822,806 $1,913,643 State Sources: Florida Education Finance Prog. 733, , , , ,914 Discretionary Lottery Funds 2,662 2,659 2,656 2,653 2,650 Public Education Capital Outlay 13,293 13,405 15,317 15,219 15,219 Categorical Programs and Other 331, , , , ,479 Total State Sources $1,080,098 $1,100,103 $1,122,345 $1,143,026 $1,164,262 Federal Sources: Food Service 91,462 96, , , ,166 Grants and Other 259, , , , ,504 Total Federal Sources $351,294 $376,653 $409,515 $445,423 $484,670 Beginning Fund Balance 400, , , , ,678 TOTAL REVENUES $3,397,715 $3,540,539 $3,689,806 $3,845,322 $4,009,253 PROPOSED EXPENDITURES: Current Operating: Instructional Services: Basic Programs $1,306,020 $1,372,550 $1,442,470 $1,515,951 $1,593,176 Exceptional Child Programs 232, , , , ,073 Adult and Vocational Technical 39,438 41,447 43,558 45,777 48,109 Sub-Total Instructional Services 1,577,510 1,657,870 1,742,324 1,831,080 1,924,358 Instructional Support Services 239, , , , ,488 Pupil Transportation 86,251 87,847 89,473 91,129 92,816 Operation & Maintenance of Plant 230, , , , ,163 School Administration 145, , , , ,082 General Administration 86,729 88,464 90,233 92,038 93,879 Food Services 113, , , , ,047 Total Current Operating $2,479,194 $2,589,683 $2,705,444 $2,826,736 $2,953,833 Debt Service: Principal Retirement 94,337 96,988 99, , ,396 Interest Charges 89,441 91,829 94,281 96,798 99,383 Other 261, , , , ,894 Total Debt Service $445,392 $462,622 $480,558 $499,231 $518,673 Capital Outlay 64,217 66,916 69,737 72,677 75,775 Ending Fund Balance 408, , , , ,972 TOTAL EXPENDITURES $3,397,715 $3,540,539 $3,689,806 $3,845,322 $4,009,253 NOTE: Governmental Funds include General, Special Revenue, Debt Service, Capital Projects, and Expendable Trust Funds. They do not include Internal Service Funds. In addition, the beginning fund balance for fiscal year is based on the assumption of Capital Projects Fund carryovers District Budget 161

174 INFORMATION SECTION CAPITAL OUTLAY BUDGET ESTIMATED REVENUE FIVE YEAR FORECAST (in thousands) Estimated Revenue and Financing Sources Total Millage & Interest $221,097 $232,108 $243,760 $255,972 $267,798 $1,220,735 Impact/Mitigation Fees and Interest 7,000 7,000 7,000 7,000 4,000 32,000 Miscellaneous Local 1, ,121 Sale of Land 0 10, ,000 Equipment Leases 30, ,000 PECO - SSMA 4, ,317 2,219 9,734 PECO - Charter School Capital Outlay 13,000 13,000 13,000 13,000 13,000 65,000 CO & DS & Interest 1,166 1,166 1,166 1,166 1,166 5,830 Designated Reserve 27,328 17,354 13,604 5, ,673 $305,592 $281,076 $279,090 $284,997 $288,338 $1,439,093 Interest Subsidies 4,052 Committed Project Balances 200,889 Total $510,533 Notes: PECO is Public Education Capital Outlay funding from the state. CO&DS is Capital Outlay and Debt Service. 162 Broward County Public Schools

175 INFORMATION SECTION CAPITAL OUTLAY BUDGET ESTIMATED APPROPRIATIONS FIVE YEAR FORECAST (in thousands) Estimated Appropriations Total COPs Debt Service $155,562 $150,989 $150,559 $155,996 $153,236 $766,342 Facility Leases & Sites ,841 Facilities/Capital Salaries (Formerly Capitalized Cost) Lease Payments (Tech/Vehicles) 13,500 13,500 13,500 13,500 13,500 67,500 12,293 11,939 11,315 10,691 9,403 55,641 Maintenance Transfer 54,000 54,000 54,000 54,000 54, ,000 Charter School Capital Outlay (transfer to General Fund) 13,000 13,000 13,000 13,000 13,000 65,000 Property & Casualty Insurance 5,025 5,025 5,025 5,025 5,025 25,125 Modular Classrooms - Parkland 1, ,346 Funding for Facility Needs 6, ,846 Non-Facility Funding and Critical Project 41, ,297 Recommendations $303,672 $249,205 $248,155 $252,977 $248,929 $1,302,938 Committed Project Balances 220,889 Total $524,561 Notes: COPs are Certificates of Participation. ADA is Americans with Disability Act District Budget 163

176 INFORMATION SECTION 164 Broward County Public Schools

177 INFORMATION SECTION EXISTING DEBT SERVICE OBLIGATIONS AS OF JUNE 30, 2015 Original Maturity Interest Original Outstanding Type Series Issue Date Date Rates Principal Principal State Board of Education (SBE) Bonds: Capital Outlay Bond Issue 2005A 7/1/2005 1/1/ % $ 33,135,000 $ 11,960,000 Capital Outlay Bond Issue 2005B 7/1/2005 1/1/ % 4,165,000 2,050,000 Capital Outlay Bond Issue 2006A 7/1/2006 1/1/ % 460, ,000 Capital Outlay Bond Issue 2008A 6/26/2008 1/1/ % 4,705,000 4,325,000 Capital Outlay Bond Issue-New Money 2009A 3/10/2009 1/1/ % 1,160,000 1,005,000 Capital Outlay Bond Issue-Refunding 2009A 3/10/2009 1/1/ % 1,475,000 Capital Outlay Bond Issue-Refunding 2010A 10/14/2010 1/1/ % 5,915,000 Capital Outlay Bond Issue-Refunding 2011A 11/1/2011 1/1/ % 6,285,000 Total Capital Outlay Bond Issues 43,625,000 33,185,000 Lease Purchase Agreements: Certificates of Participation: Certificates of Participation - Refunding 2004A 7/1/2004 7/1/ % $ 69,960,000 $ 23,645,000 Certificates of Participation - Refunding 2004B 7/1/2004 7/1/ % 71,920,000 41,200,000 Certificates of Participation 2004C 6/30/2004 7/1/ % 110,460,000 15,520,000 Certificates of Participation-Qualified Zone Academy Bonds 2004D 12/22/ /22/2020 (a) 1,017, ,000 Certificates of Participation 2005A 5/18/2005 7/1/ % 198,130, ,265,000 Certificates of Participation 2006A 5/17/2006 7/1/ % 202,105, ,195,000 Certificates of Participation 2006B 5/30/2006 7/1/2031 Variable 65,000,000 65,000,000 Certificates of Participation 2007A 3/30/2007 7/1/ % 272,625, ,150,000 Certificates of Participation 2008A 6/19/2008 7/1/ % 270,560, ,595,000 Certificates of Participation 2009A 6/5/2009 7/1/ % 20,140,000 20,140,000 Certificates of Participation-Build America Bonds 2009A 6/5/2009 7/1/ % 63,910,000 63,910,000 Certificates of Participation-Qualified School Construction Bonds 2009A 6/5/2009 7/1/2024 (b) 49,913,000 45,373,000 Certificates of Participation-Qualified School Construction Bonds 2010A 7/23/2010 7/1/ % 51,645,000 51,645,000 Certificates of Participation-Refunding 2011A 5/20/2011 7/1/ % 175,510, ,425,000 Certificates of Participation-Refunding 2012A 1/5/2012 7/1/ % 270,650, ,900,000 Certificates of Participation-Refunding 2012B 9/27/2012 7/1/ % 44,535,000 44,535,000 Certificates of Participation-Refunding 2014A 2/27/2014 7/1/2029 Variable 114,140, ,140,000 Total Certificates of Participation 2,052,220,227 1,700,010,000 Capital Leases: Buses/Equipment /29/ /1/ % $ 16,801,495 $ 1,820,000 Buses /18/ /18/ % 8,487,490 2,951,000 Buses /10/2013 5/10/ % 5,031,765 4,442,000 Equipment /27/2014 2/27/ % 10,000,000 10,000,000 Buses/Equipment /27/2014 2/27/ % 10,300,000 10,300,000 Total Capital Leases 50,620,750 29,513,000 Total Debt Service from Capital Budget 2,102,840,977 1,729,523,000 Total Debt Service - All Types $2,146,465,977 $1,762,708,000 (a) Interest on the Series 2004 QZAB is paid by the Federal government in the form of an annual tax credit to the bank or the financial institution holding the QZAB. Annual payments of $53,062 will be made for sixteen consecutive years, being deposited in an escrow account held by a fiscal agent, which when coupled with interest earnings and net appreciation in market value will be sufficient to pay off the principal balance of the QZAB, in full, at maturity on December 22, (b) Series 2009A-Qualified School Construction Bonds (QSCBs) are issued with principal only repaid by the District (no interest) and the investor receives a tax credit in lieu of interest payment. Annual payments of $4,540,000 will be made for eleven consecutive years, being deposited in an escrow account held by a fiscal agent. The Series 2009A-QSCB will mature on July 1, District Budget 165

178 INFORMATION SECTION MILLAGE RATES An additional Required Local Effort (RLE) Prior Period Adjustment millage of has been calculated by the state for RLE funds that the District did not receive from to When added to the current year RLE millage of , the total RLE Millage is The Required Local Effort millage has decreased from in to for The total of the non-voted and voted millage has decreased by Comparison of Millage Rates % Inc/(Dec) Millage Millage Millage Millage Millage to Rate Rate Rate Rate Rate Non-Voted Millage: Required Local Effort (RLE) RLE Prior Period Adjustment (0.80%) Discretionary Millage % Critical Need Operating Millage % Capital Millage % Sub-Total Non-Voted (0.56%) Voted Millage: Debt Service Millage % TOTAL NON-VOTED AND VOTED MILLAGE (0.56%) 166 Broward County Public Schools

179 INFORMATION SECTION BROWARD COUNTY GROSS TAXABLE VALUE The Broward County Property Appraiser values all property at its market value as of January 1 of each year. Market value is the Property Appraiser s professional opinion of what a willing buyer would pay a willing seller for a property. Tax bills are based on a property s assessed value. This is the market value or classified use value for all properties other than Homestead properties. A Homestead is an owner/occupied residence. If a property is not a Homestead, the market value and assessed value are the same. If a property has a classified use value, such as agriculture, the assessed value is its classified use value. $180,000 $175,000 $170,000 $165,000 $160,000 $155,000 $150,000 $145,000 $140,000 $135,000 $130, * Gross Taxable Value as of budget adoption. Gross Incr/(Decr) % Incr/(Decr) Taxable As Compared To as Compared Year Value * Prior Year to Prior Year $177,045,353,663 $18,953,349, % $177,477,824,546 $432,470, % $159,086,130,336 ($18,391,694,210) (10.36%) $139,194,767,936 ($19,891,362,400) (12.50%) $135,621,662,076 ($3,573,105,860) (2.57%) $136,471,261,280 $849,599, % $142,042,917,386 $5,571,656, % $153,539,753,728 $11,496,836, % District Budget 167

180 INFORMATION SECTION BROWARD COUNTY PUBLIC SCHOOLS TAX COLLECTIONS Local funding, mainly from property taxes, is required from each school district in order to participate in the Florida Education Finance Program (FEFP). Each school board participating in the state allocation of funds for current operations of schools must levy the Required Local Effort (RLE) millage for its required local funding. Each district s share of the state total of Required Local Effort is determined by a statutory procedure, beginning with certification of the property tax valuations of each district by the Department of Revenue. The Commissioner of Education certifies each district s Required Local Effort millage rate, calculated by dividing the amount to be raised through the Required Local Effort by 96 percent (95 percent in to ) of the gross taxable value, for school purposes, of the district. Certifications vary due to the use of assessment ratios designed to equalize the effort on the FEFP of differing levels of property appraisal in the counties. Millage rates are also adjusted as RLE may not exceed 90 percent of a district s total FEFP entitlement. School Incr/(Decr) % Incr/(Decr) Board as Compared as Compared Year Proceeds to Prior Year to Prior Year $1,286,407,999 $104,628, % $1,250,535,373 ($35,872,626) (2.79%) $1,123,060,583 ($127,474,790) (10.19%) $1,019,707,463 ($103,353,120) (9.20%) $965,799,830 ($53,907,633) (5.29%) $977,704,364 $11,904, % $1,019,981,781 $42,277, % $1,096,347,542 $76,365, % 168 Broward County Public Schools

181 PROPERTY OWNER S SCHOOL BOARD TAXES INFORMATION SECTION Residential Property WITH Homestead Exemption Inc/(Dec) Assessed Value $225,000 $225,000 $225,000 $225,000 $228,011 $3,011 Homestead Exemption * 25,000 25,000 25,000 25,000 25,000 0 Taxable Value $200,000 $200,000 $200,000 $200,000 $203,011 $3,011 Millage Taxes Millage Taxes Millage Taxes Millage Taxes Millage Taxes School Board Taxes $1, $1, $1, $1, $1,510 $14 Residential Property WITHOUT Homestead Inc/(Dec) Assessed Value $125,000 $125,000 $125,000 $125,000 $126,673 $1,673 Homestead Exemption * , Taxable Value $125,000 $125,000 $100,000 $125,000 $126,673 $1,673 Millage Taxes Millage Taxes Millage Taxes Millage Taxes Millage Taxes School Board Taxes $ $ $ $ $942 $7 * Additional exemptions exist but do not apply to the calculation of the School Board taxes District Budget 169

182 INFORMATION SECTION PROPERTY TAXES AND PROPOSED AD B PARCEL NUMBER XXXXXX-XX-XXXX DOE, JOHN 1234 HAPPY PLACE A FORT LAUDERDALE FL YOUR PROPERTY VALUE LAST YEAR 2014 NOTICE OF PROPOSED OR ADOPTED NON-A Broward Co Broward Cou 115 South Andrews Avenue C YOUR PROPERTY VALUE THIS YEAR COUNTY SCHOOL BOARD MUNICIPAL INDEPENDENT COUNTY Market Value 195, , , ,700 Market Value SOH Red./Portability SOH Red./Portability 10% Cap Reduction % Cap Reduction Agricultural Classification Agricultural Classification Other Reduction Other Reduction Assessed/SOH 195, , , ,700 Assessed/SOH Homestead 25,000 25,000 25,000 25,000 Homestead Add. Homestead 25, ,000 25,000 Add. Homestead Wid/Vet/Dis Wid/Vet/Dis Senior Senior Other Exemption Other Exemption Taxable 145, , , ,700 Taxable See reverse side for an explanation of above listed values. Proposed Ad Valorem Taxes D F H E G TAXING AUTHORITY J LAST YEAR'S ACTUAL TAX RATE THIS YEAR'S PROPOSED TAX RATE YOUR PROPERTY TAXES LAST YEAR YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS M ADE K L M N - - COUNTYWIDE - - COUNTY COMMISSION VOTER APPROVED DEBT LEVY BROWARD PUBLIC SCHOOLS BY STATE LAW BY LOCAL BOARD SOUTH FLORIDA WATER MANAGEMENT EVERGLADES CONSTRUCTION PROJECT FLORIDA INLAND NAVIGATION CHILDREN'S SERVICES COUNCIL MUNICIPAL - - PLANTATION INDEPENDENT - - NORTH BROWARD HOSPITAL DISTRICT TOTAL AD VALOREM TAXES 3, , **TOTAL NON-AD VALOREM ASSESSMENTS TOTAL OF AD VALOREM TAXES AND NON-AD VALREM ASSESSMENTS 3, , (SEE REVERSE SIDE FOR DETAILS) BY STATE LAW BY LOCAL BOARD This portion of the Brow ard Public Schools tax levy is state mandated. This portion of the Brow ard Public Schools tax levy is determined by the School Board. **COLUM N 1 **COLUM N 2 **COLUM N 3 **COLUM N 4 See Page 173 for Legend and Explanations. 170 Broward County Public Schools

183 INFORMATION SECTION VALOREM TAXES SAMPLE OF NOTICE PROPERTY TAXES AND PROPOSED AD VALOREM ASSESSMENTS ounty Taxing Authorities nty Governmental Center e, Fort Lauderdale, Florida I SCHOOL BOARD MUNICIPAL INDEPENDENT 262, , , ,180 64,450 64,450 64,450 64, , , , ,730 25,000 25,000 25,000 25,000 25, ,000 25, , , , ,730 DO NOT PAY THIS IS NOT A BILL Page 1 The taxing authorities which set property taxes against your property will soon hold PUBLIC HEARINGS to adopt budgets and tax rates for the next year. The purpose of the PUBLIC HEARINGS is to receive opinions from the general public and to answer questions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION. Each taxing authority may AMEND OR ALTER its proposals at the hearing. The taxing authorities listed below set your tax rates. The Broward County Property Appraiser sets your property value and applies exemptions. If you have questions regarding your value or exemptions, please call the appropriate department listed on the back of this form. A PUCLIC HEARING ON THE PROPOSED TAXES AND BUDGET WILL BE HELD YOUR TAX RATE THIS YEAR IF NO BUDGET CHANGE IS M ADE YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS M ADE O P Q PH : COMMISSION CHAMBERS, 4TH FLOOR S ANDREWS AVE, FT. LAUD. SEPT 9, 5:01 PM PH : KATHLEEN C. WRIGHT ADM. BLDG SE 3 AVE, FT. LAUD., SEPT 16, 5:30 PM PH : 3301 GUN CLUB RD, BLDG B W PALM BEACH, SEPT 11, 5:15 PM PH : TWN OF JUPITER COUNCIL CHAMBERS MILITARY TRAIL, JUPITER, SEPT 12, 5:30 PM PH : CSC, 6600 W COMMERCIAL BLVD LAUDERHILL, SEPT 4, 5:01 PM PH : CITY HALL NW 73 AVE, PLANTATION, SEPT 3, 7:30 PM PH : BROWARD HEALTH MEDICAL CENTER S ANDREWS AVE, FT. LAUD., SEPT 17, 5:30 PM 3, **COLUM N 5 **COLUM N 6 See Page 173 for Legend and Explanations District Budget 171

184 INFORMATION SECTION PROPOSED NON AD VALOREM ASSESSMENTS SAMPLE OF NOTICE PARCEL NUMBER XXXXXX-XX-XXXX PEACEFUL PARK THIRD ADD B LOT 10 BLK 10 DOE, JOHN XXXXXX-XX-XXXX 1234 HAPPY PLACE FORT LAUDERDALE FL Page 2 For the best service, please direct your call to the most appropriate BCPA Department: Residential Property Values: Condo, Co-Op & Time-Share Values: Commercial Real Property Values: Agricultural Properties: Tangible/Commercial Personal Property: Exemptions and General Info: Report Homestead Fraud: Property Appraiser Lori Parrish: Proposed or Adopted Non-Ad Valorem Assessments Local governments w ill soon hold public hearings to adopt non-ad valorem assessments for the next year. The purpose of the public hearings is to receive opinions from affected property ow ners and to answ er questions on the proposed non-ad valorem assessments prior to taking action. All property ow ners have the right to appear at the public hearing and speak or file w ritten objections to the non-ad valorem assessments. The w ritten objection must be filed w ith the local government w ithin 20 days of the first class notice required by sect , Florida Statutes --- this form constitutes the first class notice required by sect , Florida Statutes for county assessments and certain municipal assessments listed below.--- YOUR NON-AD YOUR NON-AD LEVY RATE LEVYING AUTHORITY/ VALOREM VALOREM PARCEL UNITS DATE, TIME, AND LOCATION OF PUBLIC HEARING AND PURPOSE OF NON-AD ASSESSM ENT IF ASSESSM ENT AND UNIT OF TOTAL ASSESSM ENT REVENUE TO BE COLLECTED VALOREM ASSESSM ENT PROPOSED CHANGE LAST YEAR M EASUREM ENT IS M ADE OLD PLANTATION WATER PH : 8800 N NEW RIVER CANAL RD CONTROL DISTRICT 0.30 ACRES PLANTATION, FL. SEPT 15, 6:00 PM ACREAGE DISTRICT WILL COLLECT $851, IN ASSMNTS. PLANTATION PH : COUNCIL CHAMBAERS STORMWATER ASSESSMENT **TOTAL NON-AD VALOREM UNIT 400 NW 73 AVE, PLANTATION, SEPT 15, 7:30 PM ERU CITY WILL COLLECT $1,350,459 IN ASSESSMENTS TOTAL OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSM ENTS 3, , NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS NON-AD VALOREM ASSESSMENTS Ad valorem taxes are set based on the value of property. Non-ad valorem assessments are set based on characteristics included (but not limited to) type of building, lot size, building size, or number of residential units. Non-ad valorem assessments are placed on this notice at the request of the local governing boards. The Brow ard County Revenue Collection Division w ill be including these on your November tax bill. For details on particular non-ad valorem assessments, contact the taxing authorities listed above. The phone number for each is listed in the column w ith the date, time and location of the public hearing. FAILURE TO PAY TAXES AND NON-AD VALOREM ASSESSMENTS WILL RESULT IN THE ISSUANCE OF A TAX CERTIFICATE AND MAY RESULT IN THE LOSS OF TITLE. Your final tax bill may contain non-ad valorem assessments which may not be reflected on this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be set by your county, city, or any special district. 172 Broward County Public Schools

185 INFORMATION SECTION PROPERTY TAXES AND PROPOSED AD VALOREM TAXES EXPLANATION A B C D E F G H I J K L M N O P Q The name(s) of the current property owner(s), along with the parcel ID or account number for the property, will appear in this area. LAST YEAR'S (2013) values and exemptions for the property. THIS YEAR'S (2014) values and exemptions for the property. The Market Value (as of January 1, 2014) is the Property Appraiser's opinion of the real value of the property on the open market (based upon qualified sales of similar properties during 2013). Properties can receive an assessment reduction for a number of reasons, including the Save Our Homes (SOH) benefits, Portability (savings were moved from a previous Homestead this year), the 10% Cap property assessment limitation, and the Agricultural Classification. Not all assessment reductions apply to all taxing authorities. The Assessed/SOH Value is the market value of the property minus any reductions for assessments and/or classifications. Specific dollar or percentage reductions in value are based on certain qualifications of the property owner. Exemption examples include Homestead, Additional Homestead, Wid/Vet/Dis (widow/widower, disabled veteran, disability), and Senior. The value of each exemption on your property is listed, as applicable to the various taxing authorities. The value used to calculate taxes on the property. The Taxable value is the Assessed/SOH value minus the value of any applicable exemptions. The second $25,000 of the $50,000 Homestead exemption does not apply to the Broward Public Schools portion of taxes, per the Florida Constitution and state statutes. The governmental entities that set the tax rates on property. The tax rate adopted by each taxing authority and applied to the property in What the tax rate will be this year if the taxing authorities adopt their proposed budgets after their public hearings in The taxes that were applied to the property in The amounts are based on the budgets adopted in 2013 and the property's 2013 taxable value. What the taxes will be in 2014 if the taxing authorities adopt their proposed budgets after their public hearings in The schedule of public hearings. These meetings can be attended by the public to let the taxing authorities hear from the taxpayers. Contact phone numbers are also included. What the tax rate will be in 2014 if the taxing authorities DO NOT change their tax rates from This is referred to as the "roll-back rate" and is the rate that would generate the same amount of revenue as last year. What the taxes will be in 2014 if the taxing authorities DO NOT change their tax rates from The amounts are based on 2013 rates and the property's 2014 assessment District Budget 173

186 INFORMATION SECTION STUDENT ENROLLMENT HISTORY AND FORECASTING Enrollment Trend From to , BCPS experienced rapid growth in enrollment each year, totaling over 31,000 students. From to , there was a decrease each year, for a total decline of 14,000 students. From to , the number of students remained stable. From to , enrollment increased by approximately 2,000 each year and increased by approximately 3,000. An increase of approximately 3,300 students is projected for each year from through Projected Student Unweighted FTE (UFTE) vs, Enrollment Projections In December of the current school year, the state requires that districts project total Unweighted FTE (students converted to Full Time Equivalents) for the next school year using a forecasting software program provided by the state. Projecting UFTE for the state is done by grade level totals in instructional programs (basic education, special education for exceptional students, English education for speakers of other languages, and career education), not by each school. The software uses UFTE totals from previous years, grade progression ratios, non-promotions, and annual population data for births and children ages 3 and 4 years to assist districts in accurately projecting UFTE, which is used by the state for calculating projected funding through the Florida Education Finance Program. In February of the current school year, the District requires each school to project enrollment for the next school year based on the District s historical benchmark enrollment data and the latest projected enrollment data provided by the District s Demographics Department. The total forecasted UFTE for the state differs from the total of the school-by-school enrollment projections due to the input allowed from the school principals that can change the projected enrollment originally provided by the Demographics Department. Also, because the locations of new charter schools are not known at the time of projection, principals are unaware of the number of students that will transfer to the new charter schools. The final projected enrollment from the schools is converted to UFTE and projected budgets are created for each school. Projected school budgets are amended based on actual UFTE after FTE survey data is submitted to the state in October. 174 Broward County Public Schools

187 STUDENT ENROLLMENT HISTORY AND FORECASTING INFORMATION SECTION Student Enrollment Projection Methodology The primary projection tool for Broward County Public Schools is a geographically based Cohort Survival model that projects future students by grade. The Cohort Survival method is considered a very reliable procedure and is utilized by the state of Florida in their projections and the U.S. Census Bureau for their projections and reports. The model uses an aging concept that moves a group, or cohort, of students into the future and increases or decreases their numbers according to past experience through history. In essence, the model derives a growth factor, or ratio, for student survival to the next grade based upon previous survival numbers to the same grade of students in each Traffic Analysis Zone (TAZ), the basic geographic area for the model. In most cases, TAZs represent neighborhoods. There are over 900 TAZs in Broward County. Five years of historical student enrollment data is used to create the survival ratio. That ratio is then used to project future students. The survival projection of kindergarten is more speculative and requires a different approach. Kindergarten is projected using a linear regression technique. Simply put, the linear regression is based upon what the numbers have been for the kindergarten population historically and this trend is continued into the future. The overall projections are compared and tested for reasonableness with other models, such as the Florida Department of Education (FDOE) projections, the Broward County Department of Urban Planning and Redevelopment population projections, and the District s cohort (grade by grade) model, which is based upon current and historical benchmark enrollment data. District staff continues to gather all information that assists in making projections. For example, each year the planning directors of municipalities in Broward County are contacted to discuss growth in their cities and provide current and forecasted building permits and certificates of occupancy. Staff also talks regularly with developers in the county and growth is monitored through the Facility Management, Planning, and Site Acquisition Department. All of this information is also used in determining the adjustments to the cohort model and as a check of the model. At any given time, the following factors may have an effect on the projections: Changes in the rate of new housing development within the county can lead to over projections (for example, high interest rates or a recession may slow new housing starts and growth). Economic conditions can lead to under projections (for example, the creation of jobs usually means families are moving in). Immigration. Natural phenomena (such as hurricanes) that relocate people very quickly. There are also decisions made within the District that may have a dramatic effect upon projections. These include: The location and number of bilingual clusters. The location and number of Exceptional Student Education (ESE) clusters. The start of magnet programs (first year projections are difficult because of the lack of a track record ). Reassignments o Transfers between schools due to the District s reassignment policy impact projections. Choice o In addition to cluster and magnet programs and reassignments, there are areas where students have a choice of more than one school to attend. Charter schools o Opening and closing of charter school facilities throughout the year District Budget 175

188 INFORMATION SECTION 176 Broward County Public Schools

189 STUDENT ENROLLMENT SUMMARY DISTRICT AND CHARTER SCHOOLS INFORMATION SECTION Student enrollment is based on the District s Benchmark Enrollment Data. Enrollment counts are head counts in which each student, regardless of full-time or part-time status, is counted as one (1). When students are reported to the state for funding purposes, full-time and part-time status is considered. The full-time equivalent (FTE) for a student receiving 900 hours (720 hours for PK-3) or more of instruction per year is A part-time student receiving less than 900 hours (720 hours for PK-3) per year is less than FTE, rather than enrollment, is used for budgeting purposes. Also included in enrollment counts are students in the Voluntary Pre-Kindergarten (VPK) program and Head Start programs; however, these students do not generate FTE. Adult Education students are not included in enrollment counts or FTE. Enrollment History Actual Actual PK-12 Schools Inc/(Dec) Elementary 104, , , , ,971 1,260 Middle 51,699 50,115 49,677 48,117 46,534 (1,583) High 66,823 66,067 66,480 65,572 66, Multi-Level 2,734 3,047 3,050 3,273 3, Disciplinary (42) Exceptional (48) Technical 1,244 1,236 1,276 1,304 1, Alternative/Adult HS 4,206 4,362 4,547 4,319 4,139 (180) DJJ PK Agencies (21) 245 District Schools 233, , , , , Charter Schools 23,195 29,489 33,279 37,530 40,052 2, GRAND TOTAL 256, , , , ,401 2, District Budget 177

190 INFORMATION SECTION STUDENT ENROLLMENT DISTRICT SCHOOLS Enrollment History Actual Actual Elementary Inc/(Dec) Atlantic West Banyan Bayview Bennett (10) Bethune Boulevard Heights (21) Broadview ,027 1,028 1,002 (26) Broward Estates (59) BVED Elementary (12) Castle Hill (37) Central Park 1,146 1,128 1,097 1,092 1,057 (35) Challenger (6) Chapel Trail (14) Coconut Creek (26) Coconut Palm 1,047 1, (27) Colbert Collins Cooper City (101) Coral Cove Coral Park Coral Springs (8) Country Hills Country Isles Cresthaven Croissant Park (26) Cypress Dania Davie (18) Deerfield Beach (6) Deerfield Park (3) Dillard Discovery Dolphin Bay (51) Drew (42) Driftwood Eagle Point 1,176 1,143 1,170 1,183 1, Eagle Ridge Embassy Creek , Endeavour PLC Everglades 1, , Fairway Flamingo (27) 178 Broward County Public Schools

191 STUDENT ENROLLMENT DISTRICT SCHOOLS INFORMATION SECTION Enrollment History Actual Actual Elementary Inc/(Dec) Floranada Forest Hills Foster (18) Fox Trail 1,240 1,268 1,225 1,198 1, Gator Run 1,270 1,234 1,185 1,178 1, Griffin (1) Hallandale 1,106 1,163 1,090 1,121 1,093 (28) Harbordale Hawkes Bluff (7) Heron Heights , (95) Hollywood Central Hollywood Hills Hollywood Park (11) Horizon Hunt (32) Indian Trace (7) Lake Forest Lakeside (21) Larkdale Lauderdale Manors Lauderhill Liberty 1,042 1, , Lloyd Estates Manatee Bay 1,235 1,179 1,182 1,178 1,148 (30) Maplewood Margate 1,086 1, Markham (8) Martin L. King (32) McNab (22) Meadowbrook Miramar (17) Mirror Lake Morrow N. Andrews Gardens Nob Hill Norcrest North Fork North Lauderdale North Side Nova Blanche Forman Nova Eisenhower (2) Oakland Park Oakridge (49) Orange Brook (116) Oriole (21) District Budget 179

192 INFORMATION SECTION STUDENT ENROLLMENT DISTRICT SCHOOLS Enrollment History Actual Actual Elementary Inc/(Dec) Palm Cove (88) Palmview (51) Panther Run Park Lakes 1,200 1,273 1,274 1,148 1,145 (3) Park Ridge Park Springs Park Trails , Parkside Pasadena Lakes (9) Pembroke Lakes Pembroke Pines (49) Perry Peters Pines Lakes (51) Pinewood Plantation Plantation Park Pompano Beach (2) Quiet Waters 1,414 1,389 1,423 1,417 1,393 (24) Ramblewood (5) Riverglades Riverland (11) Riverside Rock Island (30) Royal Palm Sanders Park Sandpiper (45) Sawgrass Sea Castle Sheridan Hills (41) Sheridan Park (17) Silver Lakes (25) Silver Palms (43) Silver Ridge , Silver Shores (17) Stirling (62) Sunland Park Sunset Lakes 1, Sunshine (33) Tamarac 1,173 1, (42) Tedder (31) Thurgood Marshall (4) Tradewinds 1,074 1,099 1,124 1,160 1, Tropical Village Broward County Public Schools

193 STUDENT ENROLLMENT DISTRICT SCHOOLS INFORMATION SECTION Enrollment History Actual Actual Elementary Inc/(Dec) Virginia S. Young (8) Walker Watkins (9) Welleby (12) West Hollywood (69) Westchester 1,156 1,175 1,188 1,211 1,191 (20) Westwood Heights (26) Wilton Manors Winston Park 1,215 1,219 1,199 1,153 1, Elem Schools 104, , , , ,971 1,260 Enrollment History Actual Actual Middle Inc/(Dec) Apollo 938 1,063 1,233 1,211 1, Arthur Ashe Attucks (66) Bair (39) BVEd Middle Coral Springs 1,746 1,581 1,460 1,265 1,188 (77) Crystal Lake 1,427 1,453 1,410 1,351 1,322 (29) Dandy ,027 1,093 1,038 (55) Deerfield Beach 1,188 1,205 1,235 1,164 1,142 (22) Driftwood 1,552 1,620 1,615 1,552 1,488 (64) Falcon Cove 2,463 2,469 2,303 2,225 2,121 (104) Forest Glen 1,515 1,513 1,373 1,396 1,362 (34) Glades 1,821 1,616 1,552 1,514 1,374 (140) Gulfstream Indian Ridge 2,123 1,982 1,908 1,810 1,803 (7) Lauderdale Lakes ,090 1, (59) Lyons Creek 2,056 1,862 1,825 1,806 1,811 5 Margate 1,047 1,164 1,294 1,352 1,269 (83) McNicol (26) Millennium 1,725 1,507 1,423 1,345 1, New Renaissance 1,372 1,191 1,101 1, (110) New River 1,322 1,284 1,372 1,380 1, Nova 1,281 1,234 1,219 1,249 1,258 9 Olsen 1,122 1, (84) District Budget 181

194 INFORMATION SECTION STUDENT ENROLLMENT DISTRICT SCHOOLS Enrollment History Actual Actual Middle Inc/(Dec) Parkway 1,160 1,236 1,340 1,638 1,607 (31) Perry (180) Pines 1,754 1,519 1,493 1,371 1,305 (66) Pioneer 1,412 1,382 1,329 1,314 1,276 (38) Plantation , (44) Pompano Beach 1,109 1,085 1,070 1,051 1,039 (12) Ramblewood 1,563 1,536 1,357 1,197 1,158 (39) Rickards Sawgrass Springs 1,305 1,306 1,220 1,172 1,104 (68) Seminole 1,286 1,269 1,227 1,138 1,085 (53) Silver Lakes (27) Silver Trail 1,666 1,474 1,508 1,481 1,428 (53) Sunrise 1,124 1,127 1,133 1,349 1, Tequesta Trace 1,547 1,469 1,352 1,374 1, Westglades 1,524 1,495 1,506 1,439 1, Westpine 1,389 1,379 1,283 1,187 1,073 (114) Young 1,488 1,405 1,268 1,170 1,046 (124) 40 Middle Schools 51,699 50,115 49,677 48,117 46,534 (1,583) Enrollment History Actual Actual High Inc/(Dec) Anderson 2,093 2,007 1,889 1,833 1,806 (27) Broward Virtual Ed (38) Coconut Creek 2,028 1,615 1,608 1,407 1, College Acad at BCC Cooper City 2,259 2,281 2,270 2,133 2, Coral Glades 2,290 2,332 2,353 2,418 2,379 (39) Coral Springs 2,319 2,529 2,473 2,548 2, Cypress Bay 4,099 4,210 4,371 4,416 4, Deerfield Beach 2,402 2,470 2,387 2,380 2, Douglas 3,176 3,066 3,089 3,038 2,980 (58) Ely 1,947 1,875 2,043 2,084 2,090 6 Everglades 2,802 2,737 2,681 2,437 2, Flanagan 3,241 3,164 3,106 2,917 2,912 (5) Ft Lauderdale 1,811 1,799 2,040 2,073 2, Hallandale 1,507 1,280 1,288 1,278 1, Hollywood Hills 1,855 1,709 1,928 2,113 2,098 (15) McArthur 2,117 2,174 2,255 2,202 2, Miramar 2,760 2,575 2,646 2,666 2,585 (81) Monarch 2,123 2,154 2,267 2,266 2, Northeast 2,196 2,162 2,007 1,858 1, Nova 2,233 2,200 2,149 2,162 2, Piper 2,667 2,535 2,611 2,477 2,414 (63) Plantation 2,166 2,309 2,228 2,194 2, Pompano Institute 1,271 1,264 1,209 1,214 1,211 (3) 182 Broward County Public Schools

195 STUDENT ENROLLMENT DISTRICT SCHOOLS INFORMATION SECTION Enrollment History Actual Actual High Inc/(Dec) S. Broward 2,085 2,172 2,121 2,059 2,017 (42) So. Plantation 2,371 2,287 2,349 2,422 2,383 (39) Stranahan 1,730 1,763 1,672 1,554 1,507 (47) Taravella 3,009 3,039 3,060 3,083 3, West Broward 2,695 2,777 2,712 2,725 2,636 (89) Western 3,008 3,011 3,121 3,075 3, High Schools 66,823 66,067 66,480 65,572 66, Enrollment History Actual Actual Multi-Level Inc/(Dec) Beachside Montessori Village Dillard ,498 1,659 1,633 1,872 2, Lauderhill Multi-Level 2,734 3,047 3,050 3,273 3, Enrollment History Actual Actual Disciplinary Inc/(Dec) Cypress Run Lanier James Pine Ridge (58) 3 Disciplinary Ctrs (42) Enrollment History Actual Actual Exceptional Inc/(Dec) Bright Horizons Cross Creek (18) Sunset The Quest (5) Whispering Pines (24) Wingate Oaks (7) 5 Exceptional Ctrs (48) Enrollment History Actual Actual Technical Inc/(Dec) Atlantic Technical McFatter Technical Sheridan Technical Technical Ctrs 1,244 1,236 1,276 1,304 1, District Budget 183

196 INFORMATION SECTION STUDENT ENROLLMENT DISTRICT SCHOOLS Enrollment History Actual Actual Altern/Adult High Inc/(Dec) Dave Thomas Ed. Ctr Hallandale Adult 1, (112) Off Campus Learning 1,432 1,855 1,519 1, (153) Seagull (11) Whiddon-Rogers ,075 1,431 1, Alt/Adult High 4,206 4,362 4,547 4,319 4,139 (180) Enrollment History Actual Actual DJJ Sites Inc/(Dec) AMIkids Broward Detention (10) Broward Girls Acad (9) Broward Youth Treatment Ctr PACE Pompano Youth Trntmnt Ctr Thompson Acad DJJ Sites Enrollment History Actual Actual PK Agencies Inc/(Dec) Ann Storck (2) ARC Baby Boomers (5) Baudhuin (16) Brow Chldrn's North Brow Chldrn's South (10) Kids in Distress North Laud Education Ctr (1) PASS (Goodwill) Prodigy Center UCP (2) 9 PK Agencies (21) 245 District Schools 233, , , , , Broward County Public Schools

197 STUDENT ENROLLMENT CHARTER SCHOOLS INFORMATION SECTION Enrollment History Actual Actual Charter Schools Inc/(Dec) Academic Solutions HS Alpha International Atlantic Montesorri Avant Garde Academy Ben Gamla Ben Gamla Hallandale (15) Ben Gamla HS Ben Gamla No Ben Gamla So (26) Bridge Prep Academy Hollywo Brow Chrtr Sci-Tech (31) Brow Comm Chrtr (111) Broward Math and Science Sc Brow Comm West Central Charter Chrt Inst - Ft Laud City Coral Springs City Pem Pines El (14) City Pem Pines HS City Pem Pines MS CSE Davie CSE Davie (88) CSE Ft Laud (5) CSE Ft Laud (4) CSE Riverland CSE Riverland (91) CSE Tamarac CSE Tamarac (238) Discovery Middle (14) Dolphin Park HS (39) Eagle Academy Eagles Nest Elem Eagles Nest MS Everest Charter Schl Excelsior Of Brow (35) Flager High FL Intercul Acad FL Intercul Acad K (11) FL Intercul Acad MS Florida Virtual Academy Franklin Acad A Franklin Acad B (25) Franklin Academy E Franklin Academy F Greentree Preparatory Charter District Budget 185

198 INFORMATION SECTION STUDENT ENROLLMENT CHARTER SCHOOLS Enrollment History Actual Actual Charter Schools Inc/(Dec) H M Turner (24) Hlwyd Arts/Sci El Hlywd Arts/Sci MS (12) igeneration Empowerment Imagine Broward (662) Imagine Broward MS Imagine MS West Imagine N Laud El Imagine N Laud MS Imagine Schls South Imagine Weston (51) Intnl Sch of Brow (27) K C Wright Acad (249) Kidz Choice Lauderhill High Mavericks Central (7) Mavericks North (103) Melrose High N.E.W. Generation (23) New Life Charter Academy Next Generation N Brow Acad El (27) N Brow Acad MS (15) N University High Panacea Prep Charter School Paragon Acad Tech (2) Paragon Elem Parkway Academy Pathways Academy Pivot Charter Pompano Chrtr MS Renaissance Cooper City Renaissance Coral Spr (2) Renaissance Pembroke Pines Renaissance Pembroke Pines M Renaissance Plantation Renaissance University RISE Academy RISE Tamarac (327) Somerset Acad El (2) Somerset Acad HS Somerset Acad Hollywood (30) Somerset Acad Hollywood M (7) Somerset Acad MS (35) Somerset Acad Pomp M Broward County Public Schools

199 STUDENT ENROLLMENT CHARTER SCHOOLS INFORMATION SECTION Enrollment History Actual Actual Charter Schools Inc/(Dec) Somerset Arts Somerset Davie Somerset E Prep Somerset Mir El (20) Somerset Mir HS Somerset Mir MS (2) Somerset Mir South Somerset Nbrhd Somerset Pines Somerset Pompano (5) Somerset Prep HS N Somerset Prep MS (12) Somerset Prep N Ld (91) Somerset Village (42) Somerset Vllage MS (23) Smart School Success Leadership Academy South Broward Montessori SunED High (111) SunEd High of North Broward Sunshine Elem The Obama Acad The Red Shoe Schl Touchdowns4Life W Broward Academy (4) 100 Charter Schools 23,195 29,489 33,279 37,530 40,052 2, District Budget 187

200 INFORMATION SECTION STUDENT EXPENDITURES Required Level of Detail Section , Florida Statutes requires program cost accounting and reporting on a school-byschool basis. Cost reporting has two central elements: Identification of direct program costs and aggregation of these costs by program. Attribution of indirect costs to programs on an appropriate basis. Direct costs are classified into major objects. Indirect costs are classified as school level or district level. The distinction is made on the nature of the cost, rather than the cost center to which the expenditure is charged. Three bases are used for attributing indirect costs to the instructional programs: Full-time equivalent students for those costs that tend to increase or decrease with the number of students or that are otherwise related to students, such as pupil personnel services and food service. Staff (number of full-time equivalent teachers paid from General Fund and Special Revenue Funds) for those costs that tend to increase or decrease with the number of teachers or that are otherwise more related to staff than students, such as instruction and curriculum development, instructional staff training, and general administration. Instructional Time/Space is used for those costs that vary with the amount of space used by programs, such as operation of plant, maintenance of plant, and facilities acquisition and construction. Cost as a Percentage of Revenue The cost information submitted to the Department of Education is used to develop the Cost as a Percentage of Revenue report (CAPOR). The final expenditure data by type of Florida Education Finance Program (FEFP) is part of the state required Cost as a Percent of Revenue (CAPOR) report. This report includes program expenditures per the Department of Education (DOE) Redbook and State Board of Education Rule 6A-1.014(2), which are coded to General Funds 1000, 1010, and Food Service Fund Listed below is a description of each column in the report, which is shown on the next page: The Unweighted FTE (UFTE) column lists each program category and the program s Unweighted FTE (Charter School UFTE is not included). The FEFP Revenue column indicates the revenue received from the DOE for each program (in thousands). The Expenditures columns include a Total Direct column that indicates instructional function expenditures. The Total School column combines direct and indirect (overhead) school-level expenditures, transportation, and allowable (state supplement) food service expenditures. The Total Cost column combines these school-level expenditures with the District s indirect (overhead) expenditures. The Cost as a Percent of FEFP Revenue columns indicate the percent of revenue expensed as Total Direct, Total School, and Total Cost. The Cost per Unweighted FTE columns compare cost for school years and Broward County Public Schools

201 INFORMATION SECTION STUDENT EXPENDITURES Cost as a Percentage of Revenue (cont.) Student expenditure data for the school year is not yet finalized. An example of the CAPOR report showing the expenditure data for the school year is shown below: FEFP COST AS A COST PER REVENUE EXPENDITURES PERCENT OF UNWTD (000) (000) FEFP REVENUE FTE Unweighted Total Total Total Total Total Total Total FTE Revenue Direct School Cost Direct School Cost Basic Programs 163, $706,973 $561,360 $934,220 $956,407 79% 132% 135% $5,857 $5,682 ESOL Programs 18, ,133 79, , ,761 89% 145% 149% 7,101 6,458 Exceptional Student Programs 39, , , , , % 160% 164% 10,994 10,427 Vocational Programs , ,407 12,283 19,734 20, % 235% 240% 11,376 4,159 TOTAL K , $1,067,684 $922,967 $1,505,367 $1,540,085 86% 141% 144% $6,909 $6, District Budget 189

202 INFORMATION SECTION STAFFING ALL FUNDS The Staffing - All Funds analysis shows that General Fund positions are 87% of the budgeted full time equivalent positions in the District. Positions within the Special Revenue Funds make up 12% of the total staffing, and 1% of District positions are in the Capital Fund. Budgeted positions include vacant positions as well as filled positions. Full time equivalent positions are determined by dividing the total of all standard salaries in a position by the standard salary for that position. Budgeted Full Time Equivalent Positions % to Total Fund: General Fund 22,314 21,675 21,366 21,788 23,038 87% Special Revenue Fund 5,190 2,983 3,560 3,338 3,157 12% Debt Service Fund % Capital Fund % Internal Services Fund % TOTAL 27,756 24,860 25,121 25,278 26, % 190 Broward County Public Schools

203 INFORMATION SECTION DETAILED PERSONNEL RESOURCE ALLOCATIONS GENERAL FUND SCHOOL AND CENTER STAFF Budgeted Full Time Equiv Pos Increase/ POSITIONS (Decrease) INSTRUCTIONAL PERSONNEL: All Programs 12, , , , , TOTAL 12, , , , , ADMINISTRATIVE PERSONNEL: Principal (2.0) Assistant Principal TOTAL INSTRUCTIONAL SPECIALISTS: Media Specialist/Librarian (14.1) Counselor/Director (2.6) ESE Specialist Other TOTAL (14.8) INSTRUCTIONAL SUPPORT PERSONNEL: All Programs 1, , , , , TOTAL 1, , , , , SCHOOL SUPPORT PERSONNEL: Clerical/Media Clerk 1, , , , ,633.5 (50.8) Head/Asst Facilities Serviceperso (3.2) Facilities Serviceperson (15.0) Yardman (9.0) Security Specialist Other TOTAL 3, , , , ,595.6 (11.9) TOTAL SCHOOL AND CENTER 19, , , , , ,321.6 DEPARTMENT STAFF Budgeted Full Time Equiv Pos Increase/ POSITIONS (Decrease) Administrative Technical (47.8) Clerical (13.7) Bus Drivers and Attendants 1, , , , , Instructional Specialists Support Personnel (25.9) TOTAL DEPARTMENT 3, , , , ,096.9 (71.8) GRAND TOTAL ALL STAFF 22, , , , , , District Budget 191

204 INFORMATION SECTION SCHOOL STAFFING GENERAL FUND The School Staff analysis shows that teaching positions are 67% of the budgeted full time equivalent positions in schools. The remaining 33% are administrative and support positions, which include instructional support, instructional specialists, clerical, and maintenance. Full time equivalent positions are determined by dividing the total of all standard salaries in a position by the standard salary for that position. SCHOOL STAFFING: General Fund Budgeted Full Time Equiv. Positions % to Total Position: Teachers 13,281 67% Instructional Support 1,661 8% Instructional Specialists 747 4% Administrative 656 3% Clerical/Maintenance 3,596 18% TOTAL 19, % 192 Broward County Public Schools

205 DEPARTMENT STAFFING GENERAL FUND INFORMATION SECTION The Department Staff analysis shows that bus driver and attendant positions are 46% of the General Fund budgeted full time equivalent positions in departments and 17% are clerical. Instructional specialists, technical and support personnel, and administrators make up the remaining 37%. Full time equivalent positions are determined by dividing the total of all standard salaries in a position by the standard salary for that position. DEPARTMENT STAFFING: General Fund Budgeted Full Time Equiv. Positions % to Total Position: Administrative 91 3% Technical % Clerical % Bus Drivers and Attendants 1,436 46% Instructional Specialists % Support Personnel 254 8% TOTAL 3, % District Budget 193

206 INFORMATION SECTION ADMINISTRATIVE STAFFING GENERAL FUND School and District administrative budgeted full time equivalent positions make up 3.3% of the total budgeted full time equivalent positions. The remainder of the 23,307 budgeted full time equivalent positions is instructional and support staff. Full time equivalent positions are determined by dividing the total of all standard salaries in a position by the standard salary for that position. General Fund Budgeted Full Time Equiv. Positions % to Total School Administrative Staff: Principals % Assistant Principals % Sub-Total % District Administrative Staff: District Offices % Sub-Total % Total Administrative Staff % Instructional and Support Staff 22, % TOTAL 23, % 194 Broward County Public Schools

207 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS SCHOOL PERFORMANCE Beginning in the 1990s, there has been an increasing interest in holding school personnel accountable for their students' academic success. All fifty states have designed and implemented state accountability systems that can be used to assess the success of individual school personnel in ensuring that students meet state-determined standards. Under Florida s A+ Plan for Education, schools are identified as being in one of the following five school performance grade categories based on points awarded for students who make annual learning gains or maintain high Florida Comprehensive Assessment Test (FCAT) scores. A B C D F Schools making excellent progress. Schools making above average progress. Schools making satisfactory progress. Schools making less than satisfactory progress. Schools failing to make adequate progress. The Florida Department of Education has released the school grades for elementary and middle schools. In prior years, school grade calculations were based on student performance as measured by the FCAT in Reading, Mathematics, Science, and Writing. The school grade formula had been comprised of student performance in Reading; Mathematics, Science (Achievement Level 3 or higher), Writing (essay score of 4.0 or higher), annual learning gains in Reading and Mathematics, and progress demonstrated by students struggling in Reading and/or Mathematics. Since then, a number of changes to the computation of the grades were put into effect. Elementary and middle school grades from to are reported below. Elementary and Middle School Grade Distribution to District and Charter Schools * All Schools District Schls Charter Schls Level Grade n % n % n % n % n % n % Elementary A % % % % % % B % % % % % 2 6.9% C % % % % % % D % % % % % % F 2 1.2% 8 4.9% 8 4.9% % % % Total Middle/ A % % % % % % Combination B % % % % % % C % % % % % % D 4 6.1% % % % 2 4.9% % F 2 3.0% 5 7.1% 5 7.1% 2 7.1% 1 2.4% 1 3.0% Total * High school grades will be released in December 2014 and are not included. Starting in , FCAT metrics account for 50% of the high school grade (the proportion at combination schools is based on the grade levels served). The remaining grade is derived from student performance and participation in accelerated courses, college readiness in Reading and Mathematics, and the overall graduation rate, as well as the graduation rate of at-risk students. Accelerated courses include Advanced Placement (AP), Advanced International Certificate of Education (AICE), Dual Enrollment, International Baccalaureate (IB), and Industry Certification District Budget 195

208 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS The specific college readiness exams are American College Test (ACT), Scholastic Assessment Test (SAT), and the College Placement Test (CPT). The graduation rate used for high school grading is the Federal graduation rate and the at-risk students are those who scored Achievement Level 1 or 2 in both Reading and Mathematics on the 8th grade FCAT. As part of the school grade calculation, the accelerated participation and the overall graduation rate are weighted twice as heavily as the other components. Because the data for the new components used to assess high schools do not become available until January of the following school year, the release of high school grades has been rescheduled to coincide with their availability; therefore, the most recent high school grades available are for High School Grade Distribution to Level Grade n % n % n % District A % % % B % % % C % % 3 9.4% D 1 3.1% 0 0.0% 0 0.0% F 0 0.0% 0 0.0% 0 0.0% Total Charter A % % % B 0 0.0% % % C % % 0 0.0% D 0 0.0% 0 0.0% 0 0.0% F % 0 0.0% 0 0.0% Total Total A % % % B % % % C % % 3 7.9% D 1 2.6% 0 0.0% 0 0.0% F 1 2.6% 0 0.0% 0 0.0% Total STUDENT PERFORMANCE Similar to other large urban districts, Broward County Public Schools (BCPS) serves a diverse student population. In , BCPS and charter schools in Broward, which are included in BCPS overall results, served 262,563 students. This figure included students in poverty (60.4%), and English language learners (9.4%). Test scores are a central part of any assessment of progress; and despite the challenging circumstances of many of the students, results show that Broward County students are performing well in school. Florida Comprehensive Assessment Test (FCAT 2) - Grades 3 through 10 As in prior years, the results are summarized as the percent of students scoring in Achievement Levels 1 to 5. Students scoring in Achievement Levels 3 to 5 are still considered to be proficient. However, the achievement levels are now aligned to the higher expectations of the FCAT 2.0 scale making it more difficult for students to meet proficiency standards. 196 Broward County Public Schools

209 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS 65% 60% 55% FCAT 2.0 Reading Achievement Level 3 and Above Florida Broward 50% 45% 40% Gr. 3 Gr. 4 Gr. 5 Gr. 6 Gr. 7 Gr. 8 Gr. 9 Gr. 10 FCAT Reading (percentage Level 3 and above) Grade Florida 57% 61% 61% 60% 57% 57% 53% 55% Broward 57% 61% 60% 61% 58% 59% 52% 53% 65% 60% 55% 50% 45% FCAT 2.0 Math Achievement Level 3 and Above Florida Broward 40% Gr. 3 Gr. 4 Gr. 5 Gr. 6 Gr. 7 Gr. 8 FCAT Mathematics (percentage of Level 3 and above) Grade Florida 58% 63% 56% 53% 56% 47% Broward 56% 64% 56% 56% 55% 43% FCAT 2.0 Science Achievement Level 3 and Above 65% 60% 55% 50% 45% 40% Gr. 5 Gr. 8 Florida Broward FCAT Science (percentage of Level 3 and above) Grade 5 8 Florida 54% 49% Broward 49% 47% District Budget 197

210 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS Florida Comprehensive Assessment Test Writing Assessment Several changes made to the writing assessment and the scoring system in recent years have resulted in an assessment with little consistency from year-to-year. Over the past three years there have been changes in the number of essays administered, number of readers, and cut scores. The State Board of Education has lowered the proficiency score to 3 or higher. A comparison of district and state mean scores is provided in the table below. The mean score of Broward fourth grade students was 3.4, for eighth grades students the mean was 3.6, and for tenth grade students the mean was 3.5. These scores were slightly above the state averages FCAT Writing Essay Mean Scores Gr. 4 Gr. 8 Gr. 10 Florida Broward FCAT Writing Essay Mean Scores Grade Florida Broward The table below shows the percent of students at each grade level who earned a score of 3.5 or higher in Well over half of the students in the fourth (64%), eighth (64%), and tenth (69%) grades scored at or above the proficiency level of 3.5. The percentages for each grade level were considerably higher than those statewide FCAT Writing Assessment Proficiency Percentage 3.5 and Above Florida Broward Grade 4 57% 64% Grade 8 56% 64% Grade 10 64% 69% 198 Broward County Public Schools

211 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS COLLEGE ENTRANCE TESTING Each year, the District s high school students voluntarily participate in college entrance testing. The two most common assessments are the American College Test (ACT) and the Scholastic Assessment Test (SAT). Students elect to take the ACT and/or SAT based on personal preference or requirements of the college of their choice. The ACT and SAT may also be used as alternative assessments to meet the high school testing graduation requirement. Typically, students must earn a scale score of 300 on both the reading and mathematics sections of the grade 10 FCAT-SSS in order to graduate. However, after three unsuccessful attempts, students may substitute a score of 15 on the reading or mathematics portions of the ACT or scores of 410 on the reading or 370 on the mathematics sections of the SAT. Across most of the nation, the ACT and SAT are administered strictly as college entrance exams to college-bound eleventh and twelfth grade students. However, in Florida, the ACT and SAT may also be taken by struggling students in order to satisfy alternate graduation requirements. Therefore, Broward and Florida results on these assessments typically reflect lower average scores than at the national level due to the dissimilarity between tested populations. American College Test (ACT) Most students opt to take the ACT as the replacement test. As increasing numbers of struggling, noncollege bound students have participated in the ACT testing, a corresponding decrease in mean ACT scores has been observed. The table displays information on district-wide ACT participation and subtest mean scores. The English, Reading, and Mathematics subtests are used in the college readiness component of the new high school grading formula. ACT Inc. provides College Readiness Benchmark Scores. These scores represent the minimum score needed on an ACT subject area test to indicate a 50% chance of obtaining a B or higher or a 75% chance of obtaining a C or higher in corresponding college courses. Broward mean scores on the English subtest are quite close to the benchmark score; however, District mean scores in Mathematics and Science are notably lower than the established benchmark scores. Also displayed are the scores a student must attain to be considered College Ready under Senate Bill BCPS mean scores exceed each of the target scores outlined in S.B Future versions of ACT data will incorporate multiple years of data in order to provide trend analysis of overall performance by BCPS students Broward Grade 12 ACT Participation Rates and Mean (M) Scores Grade 12 n % Reading Mathematics English Science Composite Enrollment scores tested M M M M M 22,110 12, ACT College Readiness Benchmark: S.B College Ready Score: n/a n/a n/a Scholastic Assessment Test (SAT) The SAT is a comprehensive, standardized college entrance test used to provide information for college admission. The SAT measures verbal and mathematical abilities deemed critical for successful college academic performance. As with the ACT, scores for BCPS students have declined somewhat due to increasing participation by struggling, non-college bound students. Reporting of SAT data has been changed this year in order to more accurately reflect Broward s performance compared to data across the nation District Budget 199

212 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS Bearing in mind the scoring scale for the SAT is quite large, spanning from 200 to 800 points per subtest, the mean scores of the five largest districts in the state were fairly similar. The differences between the various districts mean scores typically ranged within approximately 30 points. The lower mean scores at the district and state level compared to the national data are expected. This is because the national data reflect primarily college-bound students, while Florida allows the SAT as an alternative graduation examination for students who have not met the FCAT graduation requirement. Therefore, the national data are primarily students who intend to pursue a college education, whereas the state and district numbers consist of both college-bound students and students taking the SAT for high school graduation purposes. The table displays information on district-wide SAT participation and subtest mean scores. The Critical Reading and Mathematics subtests are used in the college readiness component of the new high school grading formula. Grade 12 participation in the SAT was nearly identical to that of the ACT (53.1% on SAT compared to 55.5% on ACT). In addition, the BCPS mean scores in Critical Reading and Mathematics were considerably higher than the College Ready score identified in Senate Bill 1908 (488.2 and versus 440). Future versions of this data will incorporate multiple years of data in order to provide trend analysis of overall performance by BCPS students Broward Grade 12 SAT Participation Rates and Mean (M) Scores Gr. 12 Enrollment n scores % tested Crit. Reading M Mathematics M Writing M 22,110 10, S.B College Ready Score n/a ADVANCED LEVEL COURSES Broward County Public School (BCPS) students seeking opportunities for advanced study may take Advanced Placement (AP), Dual Enrollment (DE), and International Baccalaureate (IB) courses. Through these courses, students can earn college credit while still enrolled in high school. Students may also take honors courses that provide advanced high school study but do not allow for college credit. The District has implemented a variety of actions aimed at encouraging students to participate in these advanced courses. Distance Learning and the Broward Virtual School allow students to participate in advanced courses at schools that would otherwise lack the resources to provide them. College Academy at BCC, which is located at a Broward College campus, provides high school students the opportunity to pursue their studies on a college campus. Advanced Placement (AP) Program - Grades 9 through 12 Students who receive an AP score of 3 or higher on An Advanced Placement (AP) course examination typically receive college credit from institutions of higher education. Results show that BCPS students continue to perform slightly higher than students across the state. Advanced Placement Scores Area Mean Score Scores of 3 and above Percent 3 and Above Global ,396, % Florida , % Broward , % 200 Broward County Public Schools

213 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS GRADUATION RATES The state uses the National Governors Association (NGA) Compact rate, which includes standard and special diplomas but excludes GEDs, both regular and adult. Florida is using this rate because the U.S. Department of Education is moving all states to adopt a uniform calculation method that includes standard diplomas but excludes GEDs and special diplomas. Using the NGA rate helps transition Florida to the new federal rate when it becomes effective. As such, the data presented focuses on the NGA graduation rate. Graduation Rate Comparison of District to State 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Florida Broward An examination of the data for Broward County Public Schools (BCPS) revealed a decrease of 1.1 percentage points in the NGA graduation rate from 75.3 percent in 2013 to 74.2 percent in END-OF-COURSE ASSESSMENT The End-of-Course (EOC) Assessment was administered to middle and high school students in Algebra I, Algebra I-B, or Algebra I Honors as well as to students needing to retake the EOC to earn a course grade. Algebra EOC Test Results by Achievement Level % Scoring Level 1 Level 2 Level 3 Level 4 Level 5 Level 3 & Above State % Broward % Hillsborough % Miami-Dade % Orange % Palm Beach % The results show that Broward s Algebra percentage of students scoring Level 3 and above (57%) was equal to the state and equal to or higher than three of the four other large school districts in the state District Budget 201

214 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS Biology I and Geometry EOC exams were administered for the first time in These EOC tests are administered to all students enrolled in a Biology 1 or a Geometry course. The Geometry and Biology assessments for indicate that the percentage of students in Broward scoring Level 3 and above is similar to the state and the four other large school districts in the state. The Geometry assessment results indicate that Broward was higher to the state and to three of the four other large school districts. The Biology assessment results indicate that Broward was higher than one of the other large school districts and lower than the state and the three other large districts. Geometry EOC Test Results by Achievement Level % Scoring Level 1 Level 2 Level 3 Level 4 Level 5 Level 3 & Above State % Broward % Hillsborough % Miami-Dade % Orange % Palm Beach % Biology EOC Test Results by Achievement Level % Scoring Level 1 Level 2 Level 3 Level 4 Level 5 Level 3 & Above State % Broward % Hillsborough % Miami-Dade % Orange % Palm Beach % The school year marks the first administration of the End-of-Course Examination (EOC) for U.S. History. The assessment results indicate that Broward was higher than one of the other large school districts and lower than the state and the three other large districts. U.S. History EOC Test Results by Achievement Level % Scoring Level 1 Level 2 Level 3 Level 4 Level 5 Level 3 & Above State % Broward % Hillsborough % Miami-Dade % Orange % Palm Beach % 202 Broward County Public Schools

215 INFORMATION SECTION PERFORMANCE ACCOMPLISHMENTS CUSTOMER SURVEY Broward County Public Schools administered its Twentieth Annual Customer Survey to the schools students, instructional staff, and parents for school year The purpose of the survey is to measure perceptions of schools instructional climate held by these three stakeholder groups. Survey results are intended to be used for a variety of purposes include school improvement planning and facilitating a two-way communication between schools and their communities. Below is a sample of the areas surveyed Scale Score High Quality Instruction Students Teachers Parents Scale Score Continuous Improvement Students Teachers Parents Scale Score Effective Overall Communication Climate Students Teachers Parents The Research Brief showing the entire survey questions and responses for can be accessed on the internet at the District s website for the Student Assessment and Research Department at District Budget 203

216 INFORMATION SECTION DISTRICT EDUCATIONAL FACILITIES PLAN OVERVIEW FISCAL YEARS THROUGH The District Educational Facilities Plan (DEFP) is the District s five-year capital outlay plan. Each year the School District reviews revenue projections and the District s capital outlay needs. This includes the District s school construction program, school equipment including technology, and school buses. The District Educational Facilities Plan is used to keep the School Board and the public fully informed as to whether the District is using sound policies and practices that meet the essential needs of students and that warrant public confidence in District operations. This funding plan projects the capital outlay revenues that will be available for the School Board to implement a capital outlay plan over the next five years. Section , Florida Statutes, requires school districts to prepare and adopt a District Educational Facilities Plan before adopting the annual capital outlay budget. The statute states that the plan must be developed in coordination with the general-purpose local governments and be consistent with the local government comprehensive plans. SCHOOL DISTRICT CAPITAL BUDGET In , the Broward County property value estimates are showing signs that the local economy is improving. The District s main source of capital outlay revenue is the tax on local property. The property tax revenue increased 8% from last year, but is still below historical values from prior to the housing market collapse of However, the District continues to recover from the multi-year decline that depleted over 25% of the property values in Broward County. Additionally, the Florida Legislature cut the capital tax rate from $2 per thousand of taxable values to $1.50. The District dealt with the cutbacks through long-range financial planning and project cancelations enabling the District to build up longterm reserves to withstand the economic downturn. $180 $177.0 $177.5 Broward County School Taxable Value (billions of $) $160 $159.1 $153.1 $140 $139.2 $135.6 $136.5 $142.0 $120 $ This chart shows the taxable value of property in Broward County is lower in 2014 for the same house in The tax rate for school capital needs is also less in 2014 than it was in The tax 204 Broward County Public Schools

217 DISTRICT EDUCATIONAL FACILITIES PLAN OVERVIEW FISCAL YEARS THROUGH INFORMATION SECTION Even though the property values are still much lower today than they were seven years ago, the economy is showing positive signs of recovery. The recent and projected increases in capital millage will aid the District catching up with a portion of the deferred maintenance, and invest in classroom technology equipment and schools buses. However, the District is a long way from being able to address the construction needs of our aging schools. BUILDINGS There are more than 36 million square feet of schools and education centers operated by the District and more than one-third of those facilities are over 30 years old. Maintaining the schools through renovation and repair projects is a major part of the District s capital budget. TECHNOLOGY The District provides technology and communication-based services for the staff and students in all of the District s facilities. The District delivers and supports computer equipment, communication systems, and network connectivity for schools and support operations throughout the school system. Increasingly, the information and technology services are critical elements in the delivery of classroom instruction, access to digital instructional materials, and assessment activities. BUSES There are over 1,000 school buses used by the District on daily routes, transporting more than 80,000 students to and from school, and driving more than 18 million miles to over 290 locations. The District recently purchased 98 new eco-friendly school buses, which less expensive to operate because they use propane gas instead of diesel. DEBT Over the past five years, the District has retired $300 million in debt. This year, another $91 million in debt will be retired. The District continues to show discipline and success in retiring and reducing debt on an ongoing basis District Budget 205

218 INFORMATION SECTION DISTRICT EDUCATIONAL FACILITIES PLAN OVERVIEW FISCAL YEARS THROUGH FUNDING FOR DISTRICT INITIATIVES For the school year, the District is making a strategic investment in several critical non-facility areas. This District Educational Facilities Plan includes $41.3 million for these critical projects and District initiatives. Highlights of these initiatives are shown below. These initiatives were selected because they have a high impact on the District s Strategic Plan Goals and are otherwise good investments with favorable operational impacts. Investing in Quality Instruction Digital 5 Personalized learning Computer refresh Wireless upgrade Investing in Schools Replace musical instruments and equipment Middle school athletics Safety and security upgrades Continued Operations Improvements Replacement of school buses and maintenance vehicles Refresh of network infrastructure ACTIVE CONSTRUCTION PROJECTS The District Educational Facilities Plan also highlights the active construction projects. There is a Project Summary Report for each of these projects that are being managed by the District s Office of Facilities and Construction. Many of these projects are being implemented by a program management firm that the District has contracted to oversee a portion of the construction program. 206 Broward County Public Schools

219 DISTRICT EDUCATIONAL FACILITIES PLAN OVERVIEW FISCAL YEARS THROUGH INFORMATION SECTION NEEDS ASSESSMENT The facility needs assessment will help to prioritize current and future capital outlay funding identified for facilities projects FACILITY NEEDS ASSESSMENT The District recently conducted an independent needs assessment of all schools and facilities. The needs assessment provided an objective status of the physical and educational adequacy of our schools and administrative sites. This information forms the basis of current and future capital planning efforts. The most critical priorities are identified by the needs assessment and will address the following: Safety and security Repairs and renovations Technology and technology infrastructure UPDATE ON CAPITAL OUTLAY FUNDING After the School Board adopted the budget, Broward County voters approved an $800 million General Obligation Bond referendum that provides critically needed funding for Broward s students. Broward County Public Schools has committed to investing the funding to enhance students learning environments by focusing on improvements in Safety, Music, Art, Athletics, Renovations and Technology (SMART). For more information on the District s SMART initiative visit browardschools.com/smartfutures District Budget 207

220 INFORMATION SECTION 208 Broward County Public Schools