THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA

Transcription

1 THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA GENERAL FUND OPERATING BUDGET SCHOOLS AND DEPARTMENTS Arthur C. Johnson, Ph.D., Superintendent

2 GENERAL FUND OPERATING BUDGET BOARD MEMBERS William G. Graham, Chairman Dr. Sandra S. Richmond, Vice Chairman Frank A. Barbieri, Jr., Esq. Monroe Benaim, M.D. Paulette Burdick Carrie Hill Debra L. Robinson, M.D. ISSUED BY Arthur C. Johnson, Ph.D., Superintendent Jeffrey Hernandez, Chief Academic Officer Joseph M. Moore, Chief Operating Officer Ann Killets, Chief of Staff Michael J. Burke, Chief Financial Officer PREPARED BY Shirley M. Knox, Director of Budget Services SEPTEMBER 9, 2009

3 THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA SUPERINTENDENT S OFFICE 3340 FOREST HILL BOULEVARD, C-316 WEST PALM BEACH, FL (561) FAX: (561) ARTHUR C. JOHNSON, Ph.D. SUPERINTENDENT WILLIAM G. GRAHAM CHAIRMAN DR. SANDRA S. RICHMOND VICE CHAIRMAN FRANK A. BARBIERI, JR, ESQ. PAULETTE BURDICK MONROE BENAIM, M.D. CARRIE HILL DEBRA L. ROBINSON, M.D. September 9, 2009 William G. Graham, Chairman and Members of the School Board of Palm Beach County 3340 Forest Hill Boulevard, Suite C-316 West Palm Beach, Florida Dear Mr. Graham and Members of the Board: Submitted for your consideration and adoption are the tentative budget for the School District of Palm Beach County and millage for Academic Achievement The School District once again earned an A grade for The District is the only urban school district in Florida to achieve an A grade for five years. Additionally, eighty-six percent of our schools achieved an A or B grade and ninety five percent achieved an A, B or C grade. These results once again reflect the continued commitment and effort of all staff to provide quality education to all students. FY 2009 Funding Reductions As predicted at the beginning of FY 2009, the original funding allocated by the legislature did not hold. FY 2009 was a year of continued declining state sales tax revenues and property tax values. As a result, the District s general fund revenues were reduced $24.3 mil. subsequent to final adoption of the budget in September. The mid-year reduction came on the heels of successive budget reductions beginning with fiscal year Anticipating the funding reduction, the District placed a hold on non-instructional hiring. This enabled the District to reduce the size of its workforce through attrition, rather than layoffs. Remaining employees have been redirected in some instances to meet student needs. Reserves were utilized as well, to maintain a balanced budget. FY 2010 Funding Changes Florida Education Finance Program Funding (FEFP) FEFP funding is flat for FY State Fiscal Stabilization Funding (SFSF) allowed the Legislature to maintain current funding for education. SFSF funding is now 5% of the FEFP funding formula. Since the funding is part of the American Recovery and Reinvestment Act, (ARRA), the funds must be treated as Special Revenue and are not reflected in the General Fund budget. To maintain full transparency for the use of these funds, general fund budget items totaling $60.9 mil. have been moved to the special revenue budget. Palm Beach County Schools - Rated A by the Florida Department of Education , 2006, 2007, 2008 and 2009 EQUAL OPPORTUNITY EMPLOYER

4 Mr. Graham Page Two September 9, 2009 Florida Education Finance Program Funding (FEFP) (continued) Following is an itemization of funding sources for the Statewide FEFP Public School budget and the District s portion of FEFP: Statewide Palm Beach FEFP Revenue Source Revenues Percent Revenues Percent State Fiscal Stabilization $ 907,920,175 5% $ 60,872,023 5% State Funding 8,078,683,948 45% 260,765,568 22% Local Effort (property taxes) 8,938,410,657 50% 871,023,414 73% Total K-12 Funding $ 17,925,014, % $ 1,192,661, % As in past years, Palm Beach County property taxes heavily support the FEFP funding formula. American Recovery and Reinvestment Act (ARRA) In addition to the State Stabilization funding received through the FEFP funding formula, the District is also receiving Title I and IDEA Targeted Stimulus funding. The district will receive $28 mil. and $42 mil., respectively, over the next two years. The infusion of this funding, along with the State Stabilization funds, has allowed the District to maintain instructional support, in the face of what would otherwise have been significant budget reductions. Plans are underway to make sure the district does not experience a funding cliff when the stimulus funding rolls off in two years. Revenue Outlook In recent months, sales tax collections have met the projections of state economists. The current expectation is that collections will not recover to 2006 levels within the three year forecast horizon. If the projections hold, then revenues for FY 2010 will remain at current levels. If state sales tax revenues decline further, however, the District may be faced with another mid-year reduction in FY Budget Changes for FY 2010 The FY 2009 mid-year budget reduction caused the district to reduce budget items that translated to a reduction in fund balance at the end of the year. This was done to avoid reducing staff and classroom support mid-year. As a result, $29 mil. of reductions are incorporated into the FY 2010 budget. To achieve this reduction, class size was raised at each level because class size compliance will be at the school level again for FY The district had been very proactive in reducing class size and is able to back off slightly for FY 2010 and still maintain compliance. Class size in K-3, 4-8 and 9-12 is being raised from 17, 21 and 23.5 to 18, 22 and 25, respectively.

5 Mr. Graham Page Three September 9, 2009 Property Taxes The property tax roll for Palm Beach County decreased 11.17%, or $18.9 billion, lowering the taxable value from $168.2 billion to $149.5 billion. This decrease follows a 1.17% decline for FY 2009 and increases in the years prior to FY The decline in taxable value places pressure on the state funding mechanism because the FEFP relies heavily on property tax revenues. The Required Local Effort (RLE) millage rate comprises the majority of millage assessed and is set by the Legislature. The RLE is increasing from mills in FY 2009 to mills for FY The increased millage, however, is still less than the rolled back rate. The rolled back rate is the calculated millage which would generate the same tax proceeds as generated for FY The millage structure has undergone substantial change for FY 2010: State Required Local Effort Added to the normal Required Local Effort (RLE), mills, is a Prior Year Required Local Effort,.044 mills. The Prior Year RLE is imposed for school districts that experienced a recalculation of their tax roll during FY 2009, and as a consequence, received less funding from the state. The proceeds of the RLE and Prior Year RLE will generate an estimated $772.5 mil. and $6.2 mil., respectively, for FY Local Millage Components Local discretionary operating millage authority was raised from.498 mills in FY 2009 to.748 mills in FY Within this levy, districts may elect to move up to.25 mills to capital funding. The proposed tentative budget exercises the option to move.098 mills to the capital budget. Additional discretionary millage of 0.25 mills, up to a maximum of $100 per student, has been discontinued by the Legislature for FY The FY 2009 millage rate for the District was mills. Capital Outlay millage has been further reduced from 1.75 mills to 1.50 mills. The legislature added a.25 mill allowance for critical needs. Imposing the critical needs millage requires a super majority vote of the Board. It may be used for either operating or capital needs, but may not be split. The tentative budget proposes utilizing the.25 mills for capital critical needs, replacing the lost.25 mills. The combined millage totals mills and will generate an estimated $1.1 billion in revenue for the FY 2010 operating and capital budgets. General Fund Operating Budget The FY 2010 tentative general fund budget is $1.4 billion. The total proposed general fund budget is 6.2% less than last year s budget. This percentage decrease reflects the proposed FY 2010 budget as compared to the FY 2009 year-end budget, including transfers and reserves. The decrease in projected budget is attributed to falling revenues and reporting requirements that place State Fiscal Stabilization Funding in the Special Revenue fund.

6 Mr. Graham Page Four September 9, 2009 CTA Contract As of the writing of this letter, the CTA contract for school year is under negotiation. Capital Fund Budget The tentative capital projects budget for FY 2010 is $1.0 billion. Capital projects revenue is comprised of existing fund balance of $637 million and $366 million of new funding. New funding is primarily derived from millage, $262 mil., and sales tax revenue, $91 mil., from the ½ cent sales tax approved by voters in November For the second year in a row, the FY 2010 capital budget is declining, this time by $346 million. The decline is due to the 11.17% decline in the tax roll and the legislative reduction of the capital millage levy from 1.75 mills to 1.50 mills. The new millage options, however, allow the district to levy an additional.25 mills for critical needs and may split the operating discretionary.25 mills between operating and capital. The tentative budget proposes a total capital millage of mills. The reduction of property tax revenue also reduces the district s capacity to issue debt, i.e., Certificates of Participation (COP). Projected revenues over the next five years have been reduced by $397 million from earlier estimates. There are no plans to issue COPs in the current five year plan. The district continues to review and revise the five year capital plan, to meet the debt service, maintenance, technology, school and equipment needs of the district. The tentative district budget has been prepared in accordance with the School Board mission, goals, and key results. All decision making involved with the preparation of the tentative budget has centered on targeting our scarce resources to support the highest needs of our students. Sincerely, Arthur C. Johnson, Ph.D. Superintendent

7 TABLE OF CONTENTS PAGE I Budget Overview General Fund Budget Detail... 1 FY2010 Revenue & Appropriations... 2 Budget by Account & Major Function... 3 General Fund Revenue Sources... 5 Florida Education Finance Program (FEFP) Funding Detail... 6 Analysis of General Fund Revenue... 7 Analysis of General Fund Appropriations... 8 Staffing Summary II. III. IV. School Summaries School Budgets by Account & Level School Budgets by Function & Restricted Categoricals Student Enrollment Summary Elementary Schools Index Total Elementary Budgets All Elementary Schools (alpha) Middle Schools Index Total Middle Budgets All Middle Schools (alpha) V. High Schools Index Total High Budgets All High Schools (alpha) VI. Alternative Education VII. Adult Education VIII. Exceptional Centers IX. Charter Schools X. Community/SACC Programs XI. Department Summaries Department Budgets by Account & Function Totals Budget/Staffing Summary i

8 TABLE OF CONTENTS XII. PAGE Governance & Administration Index Budget/Staffing Summary School Board Office Office of District Auditor Chief Counsel to the Board Superintendent PBC Education Foundation Chief of Staff XIII. Academics Index Budget/Staffing Summary Chief Academic Officer Compliance & Special Projects Public Affairs Safety and Learning Environment Student Intervention Services After School Programming K12 Virtual School FLVS Franchise Virtual Schools - PBC Educational Technology Performance Accountability Assessment Research & Evaluation Quality Assurance Charter Schools Community and Adult Education Drop Out Prevention Grants Admin & School Reform Accountability School Improvement Multicultural Education Choice Programs & School Choice Exceptional Student Education Supplemental Educational Services Federal and State Programs Curriculum Development & School Improvement Early Childhood Education Curriculum Development and School Improvement - Elementary Curriculum Development and School Improvement - Secondary K-12 Instr. Materials Library Media Services South Area Central Area West Area North Area Human Resources ii

9 TABLE OF CONTENTS PAGE Recruitment and Retention Employee Relations HR Customer Relations Compensation & HR Planning Professional Development XIV. Operations Index Budget/Staffing Summary Chief Operating Officer Diversity in Business Practices Labor Relations Government Relations School Police Facilities Services Environmental Control Planning Real Estate Services Transportation Risk & Benefits Management Purchasing Chief Financial Officer Accounting Budget Services Treasury FTE Reporting Information Technology IT Applications Support & Quality Assurance IT Infrastructure & Systems Support Printing Services IT Technical Operations IT Governance Project Management Office XV. County Wide Costs XVI. Appendices School Allocation Formulas... Appendix A School Center Standards Salaries... Appendix B iii

10 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the School District of Palm Beach County, Florida for its annual budget for the fiscal year beginning July 1, In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

11 BUDGET OVERVIEW

12 General Fund Budget Detail The General Fund is used to account for all financial activities not required to be reported in another designated fund. By law, schools are required to report grants, food service, debt service, capital projects and internal service operations in separate funds. The day-to-day operation of school centers, area offices and central offices is accounted for in the General Fund. Included are costs for employee salaries and benefits, textbooks, supplies, equipment, utilities, transportation and other expenses for the direct operation of schools and departments. The General Fund budget for is $1,376,925,796. Of that amount, $1.0 billion is budgeted at schools, $144.1 million is for department budgets, and $221.3 million is budgeted for district wide utilities, reserves, contingencies and maintenance. Department s 11% General Fund Appropriations Districtwide 16% Schools 73% As the primary operating fund for the District, details of the General Fund budget are presented in this book. Schools The following budget information is provided for each elementary, middle and high school, and exceptional student education center: The current number of positions, grouped by account. The current number of positions, grouped by function. The salary and benefits budget and nonsalary budget, each sorted by account classification. The account classification identifies the type of service or commodity budgeted. The ten major account categories are: regular employee salaries, part-time in-system personnel, overtime, other personnel services, employee benefits, purchased services, energy services, materials and supplies, capital outlay, and other expenses. The salary and benefits budget and nonsalary budget, each sorted by function. Function indicates the purpose of an expenditure. The major expenditure functions are: basic FEFP K-12, exceptional student education, vocationaltechnical, pre-kindergarten, other instruction, instructional support, general support services, and other services. Instructional support includes guidance counselors, media specialists and clerks, ESE and ESOL support staff, teacher training, and technology support. General support services includes the principal, assistant principals, other office staff, custodians, and resource officers. Other services includes School Age Child Care and Community Schools. All school budget information is compared to Summary budgets are presented for alternative schools, adult education schools, charter schools and community and school age child care centers. Departments Individual department budgets are grouped by division: Governance, Administration, Academics, and Operations. Department FTE and budgets are sorted by account classification. Rolled up summary budgets are presented for all schools, and all departments. Page 1

13 GENERAL FUND BUDGET TENTATIVE REVENUE & APPROPRIATIONS ($000,000) The General Fund Operating Budget accounts for the day-to-day operation of school centers, area offices and central offices. Included are costs for employee salaries, fringe benefits, textbooks, supplies, equipment, utilities, and other expenses for the direct operation of schools and departments for the fiscal year. REVENUE Tentative Budget % of Total Federal Sources $ % State Sources % Local Sources % Transfer from Capital % Fund Balance % TOTAL REVENUE $1, % Tentative Revenue Transfer from Capital Fund Balance State Sources Federal Sources Local Sources APPROPRIATIONS Tentative % of Budget Total Salaries and Fringe $1, % Purchased Services % Energy Services % Materials & Supplies % Capital % Other Expenses % Sub-Total $1,332.6 Fund Balance & Transfers % TOTAL BUDGET $1, % Capital Energy Fund Balance & Transfers Tentative Appropriations Materials & Supplies Other Purchased Services Salaries and Fringe 69 GF FY10 Pie Chart.xlsx Page 2

14 FY 2010 General Fund Budget By Account The account code identifies the service or commodity being obtained as the result of a specific expenditure. The budget consists of the following seven major account categories: Salaries, Employee Benefits, Purchased Services, Energy, Materials and Supplies, Equipment, and Other Expenses. It is important to note that salaries and employee benefits represent 74% of the total General Fund budget. Materials & Supplies 5.4% Energy Services 3.4% Capital Equipment 0.4% Other Expenses 4.1% Fund Balance & Transfers 3.2% Purchased Services 9.3% Salaries and Benefits 74.3% Budget by Account Budget Salaries and Benefits $1,022,835,022 Purchased Services 127,692,671 Energy Services 47,347,644 Materials & Supplies 73,848,138 Capital Equipment 4,937,047 Other Expenses 55,896,110 Fund Balance & Transfers 44,369,164 Total Budget $1,376,925,796 Page 3

15 FY 2010 General Fund Budget By Function The function code indicates the action or purpose for which a person or thing is used. This breakdown classifies the activities of the School District into broad areas consistent with the State s Financial and Program Cost Accounting and Reporting for Florida Schools ( Red Book ). The four major functional areas are: Instruction, Instructional Support, General Support and Community Services. Fund Balance & Transfers 3.2% Community Services 2.6% General Support 25.1% Instructional Support Svcs 7.0% Instruction 62.1% Budget by Functional Area Budget Instruction $ 854,471,910 Instructional Support 96,781,198 General Support 345,603,100 Community Services 35,700,424 Fund Balance & Transfers 44,369,164 Total Budget $ 1,376,925,796 Page 4

16 General Fund Revenue Sources Revenue Sources for Operating Expenses State Revenue Funds for state support to school districts are provided primarily by legislative appropriations. The major portion of state support is distributed under the provisions of the Florida Education Finance Program (FEFP). State funds appropriated to finance the FEFP in statewide total $5.1 billion for student enrollment associated with the 180 day regular school year and students in juvenile justice programs during the summer. For , State Stabilization funding, provided to the state of Florida through the American Recovery and Reinvestment Act funding, is included as a funding source in the FEFP calculation. Statewide, $907.9 million is used to fund K-12 education. A separate appropriation of $420.3 million is allocated for Workforce Development funds adult vocational and adult general education. While a number of tax sources are deposited in the State s General Revenue Fund, the predominant tax source is the state sales tax. Statewide, proceeds from the Florida Lottery are used to finance the School Recognition Program in the amount of $129.9 million. This amount represents an $82.8 million drop in lottery allocation to K-12 education, compared to Prior to , school districts were also allocated discretionary lottery funds. Each district s share of the State allocation is primarily determined by enrollment and the base student allocation amount. Local Revenue Local revenue for school support is derived almost entirely from property taxes. Each of the 67 school districts in the state is a countywide district. Each school board participating in the state allocation of funds for current operation of schools must levy the required local effort millage rate set by the State. The Legislature set the amount of $7.8 billion as required local effort for Each district s share of required local effort is determined by a statutory procedure initiated by certification of district property tax valuations by the Department of Revenue. Certification occurs no later than two working days prior to July 18. Then, not later than July 18, the Commissioner of Education certifies each district s required local effort millage rate. These rates are determined by dividing the dollar amount of required local effort by 95 percent of the aggregate taxable value for each 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, if necessary, to insure that required local effort does not exceed 90 percent of a district s total FEFP entitlement. The state also allocates funding $2.8 billion to meet class size reduction requirements. Page 5

17 THE SCHOOL DISTRICT OF PALM BEACH COUNTY Florida Education Finance Program (FEFP) Detail Year-end Original Revised FY 2008 FY 2009 FY 2009 FY 2010 FY10 vs. FY Projected Fourth Second Fourth Calc. Second vs. Current Calculation Calculation 5/1/2009 Calculation Incr/(Decr) 1 K-12 Unweighted FTE's 169, , , , (1,098.24) 2 K-12 Weighted FTE's (Funded) 185, , , , (1,709.39) Prevalence State Base Student Alloc (BSA) $4, $3, $3, $3, ($255.52) 4 District Cost Differential (DCD) Palm Beach County Schools BSA $4, $4, $4, $3, ($255.39) 6 WTD FTE x BSA x DCD $780,806,808 $744,609,314 $735,407,563 $682,328,739 ($53,078,824) 7 ESE BLOCK GRANT 74,373,214 71,850,521 70,298,550 64,677,064 (5,621,486) 8 SAI 37,934,549 36,522,359 35,733,476 33,165,989 (2,567,487) 9 Reading Instruction 7,293,136 7,001,054 6,955,264 6,482,328 (472,936) 10 Safe Schools 5,115,940 4,951,286 4,871,239 4,384,394 (486,845) 11 Merit Award Allocation 0 118, , ,659 6, Equal Percent Adjustment (320,257) (249,265) 249, Declining Enrollment Supplement 436,402 4,187, ,190,849 1,190, DJJ Supplemental Funding 591, , , ,773 (16,611) 15 Equal Percent Adjustment 0 16 Instructional Materials (moved to Base FEFP in FY10) 13,582,990 13,582, Transportation (moved to Base FEFP in FY10) 25,391,136 25,391, Teacher Lead (moved to Base FEFP in FY10) 2,166,880 2,166, Federal Stabilization 60,872,023 60,872, Proration for Veto (388,260) (388,260) 21 Proration for revised appropriations (920,227) (920,227) 22 DOE Prorated Holdback (1,198,895) 1,198, Gross State and Local FEFP $906,231,648 $869,853,653 $852,311,449 $893,417,337 $41,105, Less: Required Local Effort Taxes (767,852,979) (782,827,782) (784,057,864) (772,491,996) 11,565, Total State FEFP $138,378,669 $87,025,871 $68,253,585 $120,925,341 $52,671,756 % Funded Locally 84.73% 90.00% 91.99% 86.46% District Lottery/School Recognition 26 Lottery - Discretionary 8,633,174 7,108,873 4,400,251 (4,400,251) 27 Lottery - School Recog. $ 10,351,757 8,798,993 10,169,946 8,973,482 (1,196,464) 28 Total Lottery/School Recognition 18,984,931 15,907,866 14,570,197 8,973,482 (5,596,715) Categorical Allocations 29 Instructional Materials 16,575,063 16,079,432 15,923,923 (15,923,923) 30 Student Transportation 26,863,994 26,161,939 27,236,808 (27,236,808) 31 Teacher Lead Program 3,034,667 2,348,548 2,348,548 (2,348,548) 32 Class Size Reduction 175,764, ,529, ,628, ,738,768 9,110, Total State Categorical Funding $222,237,835 $230,119,394 $228,137,730 $191,738,768 ($36,398,962) Local Funding 34 Palm Beach County Tax Roll $170,412,459,122 $168,237,902,004 $168,502,259,637 $149,448,533,249 ($19,053,726,388) 35 Required Local Effort (RLE) 767,852, ,827, ,057, ,491,996 (11,565,868) 36 Prior Year Required Local Effort 6,246,949 6,246, Discretionary Funds (Basic) 82,564,836 79,593,351 79,718,419 92,284,469 12,566, Discretionary Funds (Supp) 16,674,859 16,781,731 16,808,100 0 (16,808,100) 39 Total Local Funding $867,092,674 $879,202,864 $880,584,383 $871,023,414 ($9,560,969) 40 TOTAL FUNDING $1,246,694,109 $1,212,255,995 $1,191,545,895 $1,192,661,005 $1,115,110 Millage Rates 41 RLE Mills Prior Year RLE DM Mills-Base DM Mills-Supplemental (0.1050) 45 Total Change from previous year $35,183,057 ($34,438,114) ($55,148,214) $1,115,110 Less State Stabilization funding ($60,872,023) Overall general fund Budget Impact ($59,756,913) FEFP FY10 Page 6

18 Analysis of General Fund Revenue June 30, 2006 June 30, 2007 June 30, 2008 June 30, 2009 Second Calc. Increase/ Federal Revenue Year-End Year-End Year-End Year-End Projected (Decrease) Func. Description FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY09 to FY Impact Fees 13,356 10,922 12,397 3,272 4, ROTC 712, , , , ,000 (120,436) 3202 Medicaid Reimbursement 3,629,771 3,834,260 1,648,536 5,488,075 3,600,000 (1,888,075) 3299 Hurricane Recovery Act 373, , Sub-total 4,728,990 4,594,540 2,224,728 6,406,783 4,399,000 (2,007,783) State Revenue 3310 FEFP-FTE Generated 96,435,104 (19,102,121) 17,274,697 (50,528,763) (91,471,744) (40,942,981) 3310 ESE Block Grant 69,628,452 75,161,165 74,373,214 70,298,550 64,677,064 (5,621,486) 3310 Supplemental Academic Instr. 35,204,654 37,510,028 37,934,549 35,733,476 33,165,989 (2,567,487) 3310 ESE McKay Scholarships (5,500,616) (5,791,993) (6,254,457) (6,088,613) (6,088,613) Opportunity Scholarships (359,370) (38,461) (20,895) Safe Schools 5,563,217 5,406,036 5,115,940 4,871,239 4,384,394 (486,845) 3310 Reading Allocation 5,915,256 7,276,670 7,293,136 6,955,264 6,482,328 (472,936) 3310 Merit Award Program (MAP) 0 9,860, , ,659 6, Declining Enrollment 0 6,719, , ,190,849 1,190, DJJ Supplement , , ,773 (16,611) 3310 Instr Materials (mvd to Base FEFP for ,582,990 13,582, Transporation (mvd to Base FEFP for ,391,136 25,391, Teacher Lead (mvd to Base FEFP for ,166,880 2,166, CO & DS 107, ,057 99,699 98, ,000 1, State License Tax (Mobile Homes) 322, , , , ,000 11, Discretionary Lottery 8,880,754 7,072,291 8,631,112 4,390,903 0 (4,390,903) 3361 School Recognition Funds (Fund 101) 10,495,215 10,742,052 10,351,757 10,169,946 9,146,725 (1,023,221) 3371 Voluntary Pre-K Program 1,262,892 3,007,376 1,812,372 1,695,068 2,515, , Reading Programs 0 8, Charter School Capital Outlay 2,055,596 2,908, DCD Transition Supplement 379, , , Other State Sources 798, ,118 98, , ,808 (56,954) Sub-total 231,188, ,941, ,433,696 78,783,384 66,375,637 (12,407,747) Adult Education 3315 Workforce Development 15,713,332 16,554,192 16,591,748 15,888,063 14,597,921 (1,290,142) 3317 Workforce Development Incent Prog , , ,315 (66,388) 3318 Adults With Disabilities (Fund 1104) 1,508,606 1,508,606 1,392,559 1,241,057 1,186,525 (54,532) Sub-total 17,221,938 18,062,798 18,596,049 17,396,823 15,985,761 (1,411,062) State Categoricals 3334 Teacher Lead Program (mvd to Base 1,195,664 2,909,316 3,034,667 2,348,548 0 (2,348,548) 3336 Instructional Materials (mvd to Base F 15,432,742 16,499,623 16,504,997 15,845,380 0 (15,845,380) 3354 Transportation (mvd to Base FEFP for 27,127,931 29,893,884 26,966,650 27,280,332 0 (27,280,332) 3363 Excellent Teacher Program 3,360,745 3,396,409 5,443,462 3,601,306 0 (3,601,306) 3375 Technology 3,245, Teacher Training Allocation 1,176, Class Size Reduction - Amend ,666, ,417, ,764, ,628, ,738,768 9,110,317 Sub-total 155,205, ,116, ,713, ,704, ,738,768 (39,965,249) Local Revenue 3410 Taxes, RLE 658,382, ,596, ,029, ,738, ,491,996 (18,246,241) 3410 Taxes, Prior Year RLE ,246,949 6,246, Taxes, Discretionary 63,151,918 79,644,632 79,182,787 79,718,419 92,284,469 12,566, Taxes, Supplementary 17,831,130 17,698,807 17,596,175 16,808,100 0 (16,808,100) 3422 Payment in Lieu of Taxes 0 59,894 34,961 37,481 37,481 (0) 3423 Excess Fees 389, , , Tuition (Non-Resident) 0 1, Rent 1,148, ,598 1,163, , ,144 7, Interest Income 11,340,172 16,630,142 14,716,934 5,881,600 4,700,000 (1,181,600) 3440 Gifts, Grants, Bequests 0 0 2,004,621 1,637, ,420 (979,264) 3453 Adult Breakfasts/Lunches 0 304, ,290 0 (319,290) 3457 Catering Sales 0 63, Campus Vending Program 0 1, Miscellaneous Local Sources 13,377,852 13,661,897 18,042,550 18,969,437 16,601,828 (2,367,609) 3494 Federal Indirect Costs 2,801,834 1,927,531 1,892,488 2,653,015 5,000,000 2,346, Food Service Indirect Costs 1,026,380 1,000, ,833 1,078, ,000 (118,809) 3630 Transfer From Capital 43,704,811 43,620,950 60,724,859 61,325,216 79,357,064 18,031, Transfer From Special Revenue 0 0 2,728, Estimated Beginning Fund Balance 93,635,190 96,805, ,575, ,719,671 92,411,299 (28,308,372) Sub-total 906,790,037 1,060,007,062 1,083,925,552 1,100,831,115 1,071,701,650 (29,129,465) Non-recurring Revenue Sources 3490 Sprint settlement (fund 1105) 0 0 5,000, Microsoft settlement (prog 9953) ,511,811 0 (4,511,811) 3490 Erate appeal (prog 3414) 0 0 2,496,530 2,805,670 3,805,670 1,000, SWAPTIONS 9,811, Sale of Capital Assets 2, Insurance Loss Recoveries 3,604,943 3,771,724 4,067,881 2,802,742 0 (2,802,742) 3742 FEMA Recovery 6,623, Sub-total 20,042,470 3,771,724 11,564,455 10,120,222 3,805,670 (6,314,552) Fee Revenue 3467 GED Testing Fees ,530 19,310 (176,220) 3469 Other Student Fees 1,476,734 1,396,152 1,453,812 1,528,908 1,400,000 (128,908) 3471 Preschool Program Fees 13, , ,794 0 (231,794) 3473 School Age Child Care Fees 18,762,815 19,922,192 21,569,316 21,538,085 21,500,000 (38,085) 3479 Oth Schools, Courses & Classes Fees 0 7, Sub-total 20,253,490 21,476,060 23,023,127 23,494,316 22,919,310 (575,007) TOTAL GENERAL FUND REVENUE 1,355,431,090 1,442,970,538 1,525,481,495 1,468,736,661 1,376,925,796 (91,810,865) GF Revenue Analysis Page 7

19 Analysis of General Fund Appropriations SCHOOLS (by Level): FY 2006 FY 2007 FY 2008 Expend. Pos. Expend. FTE* Expend. FTE* Elementary Schools 422,818,815 7, ,531,928 7, ,027,929 8, Middle Schools 182,723,399 3, ,652,692 3, ,798,034 3, High Schools 241,085,054 3, ,063,963 3, ,015,915 3, Alternative Education 26,521, ,519, ,979, ESE Centers (Royal Palm & Indian Ridge) 9,951, ,873, ,057, Charter Schools 39,349, ,240,139 48,413,963 Charter School Capital Outlay Funds (Fund 1600) 2,045,651 3,192,257 2,557,057 Adult Education 12,608, ,021, ,911, Fee Based -School Age Child Care (SACC) 16,900, ,162, ,517, Fee Based - Community Schools 1,159, , ,037 School Recognition & Adults w/disabilities 12,521, ,825, ,504, Sub-total Schools 967,685,747 15, ,017,013,575 15, ,069,760,488 15, DEPARTMENTS: Expend. Pos. Expend. FTE Expend. FTE Governance 4,734, ,416, ,610, Chief of Staff 113,910 Chief Academic Officer 54,318, ,131, ,420, Chief Operating Officer 75,661,060 1, ,567,729 1, ,698,734 1, Sub-total Departments 134,827,745 2, ,115,375 2, ,729,966 2, DISTRICT WIDE ITEMS/RESERVES: Expend. Pos. Expend. FTE Expend. FTE Admn. Cafeteria (Fund 1500) 397, , , Copier Service 4,669,315 5,170,898 4,947,509 Countywide Telephone 4,795,833 5,212,373 5,658,355 District Earmarks 6,080, ,787, ,729, E.R.&D. Pilot 49,520 28,382 Early Retirement Prg , ,889 Employees on Leave 30, , , External Auditors 174, , ,200 Hurricane Prep. & Recovery (Non-Maint.) 989, ,995 Instr. Materials 15,662,179 14,559,926 11,516,250 Insurance 12,081,966 12,802,965 11,575,872 Internal Accounts Reimbursement 2,834,457 5,890,628 Inventory Reserve Merit Award Program (MAP) Reserve 4,258, ,171 Performance Pay Reserve 5,839,934 4,902, ,374 School Reserves (Includes FTE Reserve) 222,923 (667) Software Maintenance 649, , ,858 TANS Issue 1,357,299 2,615,932 3,562,878 Teacher Lead 1,201,520 2,906,337 3,019,439 Terminal Leave/Annual Leave Payoff 13,525,022 3,408,754 19,766,173 Utilities 42,502,227 45,596,200 46,299,930 Water Control Dist./Land Leases 428, , ,497 Sub-total District-wide 110,608, ,528, ,483, BOARD CONTINGENCY HEALTH INSURANCE FUND CAPITAL MAINT. TRANSFER 43,403, ,117, ,787, GRAND TOTAL 1,256,525,730 18, ,343,775,163 18, ,404,761,824 18, Page 8

20 Analysis of General Fund Appropriatio SCHOOLS (by Level): Elementary Schools Middle Schools High Schools Alternative Education ESE Centers (Royal Palm & Indian Ridge) Charter Schools Charter School Capital Outlay Funds (Fund 1600) Adult Education Fee Based -School Age Child Care (SACC) Fee Based - Community Schools School Recognition & Adults w/disabilities Sub-total Schools Adopted Amended Projected Projected to Amended FY2009 FY2009 FY2010 Increase/Decrease Budget FTE* Budget FTE* Budget FTE* Budget FTE* 495,293,773 7, ,608,237 7, ,360,100 7, (40,248,138) (876.68) 204,033,332 3, ,126,804 3, ,560,723 2, (15,566,081) (308.58) 252,565,046 3, ,083,081 3, ,945,268 3, (21,137,813) (330.09) 18,815, ,545, ,004, (2,540,160) (44.43) 10,761, ,132, ,189, (943,624) (20.15) 47,585,688 51,998,677 53,878,455 1,879,778 3,249,929 3,747,871 3,531,489 (216,382) 13,599, ,636, ,543, (5,093,214) (23.00) 20,045, ,096, ,939, (3,156,219) ,483,067 1,729,990 1,403, (326,280) ,849, ,143, ,180, (1,962,920) (0.99) 1,076,282,630 15, ,100,849,096 15, ,011,538,043 14, (89,311,053) (1,598.36) DEPARTMENTS: Governance Chief of Staff Chief Academic Officer Chief Operating Officer Sub-total Departments Budget FTE Budget FTE Budget FTE Budget FTE 5,880, ,052, ,744, (308,114) 66, , ,012 71,017, ,161, ,639, (7,522,570) (83.02) 86,196,061 1, ,163,309 1, ,378,069 1, (3,785,240) (189.75) 163,094,244 2, ,444,045 1, ,133,133 1, (11,310,912) (272.77) DISTRICT WIDE ITEMS/RESERVES: Admn. Cafeteria (Fund 1500) Copier Service Countywide Telephone District Earmarks E.R.&D. Pilot Early Retirement Prg Employees on Leave External Auditors Hurricane Prep. & Recovery (Non-Maint.) Instr. Materials Insurance Internal Accounts Reimbursement Inventory Reserve Merit Award Program (MAP) Reserve Performance Pay Reserve School Reserves (Includes FTE Reserve) Software Maintenance TANS Issue Teacher Lead Terminal Leave/Annual Leave Payoff Utilities Water Control Dist./Land Leases Sub-total District-wide BOARD CONTINGENCY HEALTH INSURANCE FUND CAPITAL MAINT. TRANSFER GRAND TOTAL Budget FTE Budget FTE Budget FTE Budget FTE 408, , , (56,602) ,101,399 5,086,084 5,099,403 13,318 5,200,000 5,100,000 4,500,000 (600,000) 16,465, ,968, ,198, (769,692) , , ,876 (19,124) (6.50) 232, , ,345 12,181 (12,181) 15,857,280 15,923,852 5,870,337 (10,053,515) 15,896,709 12,407,801 12,916, , ,485,289 6,485, , , , ,133 69, ,659 55,584 80,676 74,943 (5,733) 7,591,409 3,925,806 6,437,441 2,511, , , ,056 53,256 3,391,177 3,391,177 2,132,792 (1,258,385) 2,348,548 2,348,548 2,166,880 (181,668) 11,100,000 11,100,000 11,101,705 1,705 50,593,109 50,593,109 45,629,493 (4,963,616) 444, , , ,295, ,142, ,366, (14,776,732) ,400,000 39,400,000 44,369,164 4,969,164 10,148,000 49,000, ,900, ,519, ,618, ,474,219,918 18, ,468,736,661 17, ,376,925,796 16, (91,810,865) (1,735.13) Page 9

21 Analysis of General Fund Appropriations DEPARTMENTS: GOVERNANCE: FY 2006 FY 2007 FY 2008 Dept Expend. Pos. Expend. FTE* Expend. FTE* School Board , , , Office of District Auditor , , , Chief Counsel to the Board ,448, ,932, ,006, Sub-total Board 4,008, ,614, ,799, Superintendent , , , P.B.C. Education Foundation , , , Sub-total Governance 4,734, ,416, ,610, ADMINISTRATION: Chief of Staff ,910 Dept Budget Pos. Expend. FTE Budget FTE ACADEMICS: Dept Budget Pos. Expend. FTE Budget FTE Chief Academic Officer , , , Compliance & Special Projects , , Public Affairs , , , Safety & Learning Environment: Safety and Learning Environment ,529, ,894, ,623, Student Intervention Services , , After School Programming , , , Virtual Schools Various 0 Educational Technology , ,033, ,208, Sub-Total for Safety & Learning Environment 3,969, ,378, ,533, Performance Accountability: Performance Accountability , , , Assessment , , ,233, Research and Evaluation , , , Sub-Total Performance Acct. 2,133, ,116, ,499, Quality Assurance: Quality Assurance , , , Charter Schools , , , Community and Adult Education ,106, ,292, ,946, Drop Out Prevention ,752, ,096, ,637, Sub-Total Quality Assurance 8,640, ,123, ,318, Learning Support: Learning Support(formerly Curric & Lrng Supp) , , , School Improvement , , , Multicultural Education ,683, ,261, ,402, Choice Programs & School Choice ,071, ,167, ,287, Exceptional Student Education Various 15,432, ,657, ,776, Supplemental Educational Services ,838, ,706, ,850, NCLB/Federal Grants ,960 2,160 Sub-Total Learning Support 25,435, ,754, ,191, Curriculum: Curriculum , Early Childhood Education , , , K-12 Curriculum , ,699, ,993, Elementary Curriculum 9051 Secondary Curriculum 9056 Elementary Education ,732, Instructional Materials ,661, ,056, Sub-Total Curriculum 2,962, ,654, ,709, Area Superintendents: South Area , , , Central Area , , , West Area , , , North Area , , , Sub-Total Area Superintendents 3,294, ,471, ,500, Human Resources: Human Resources , , , Recruitment and Retention , ,186, ,236, Employee Relations , , ,009, HR Customer Relations , ,408, Compensation & HR Planning ,271, , ,138, Organizational Effectiveness ,391, ,362, ,345, Discontinued in 2007 Reorg , Discontinued in 2007 Reorg , Discontinued in 2007 Reorg , Sub-Total Human Resources 6,658, ,047, ,868, Sub-total Chief Academic Officer 54,318, ,131, ,420, * Position measurement changes from position count to FTE, (full time equivalent), beginning in FTE = 8.0 hours per day or 7.5 hours per day for CTA employees. Page 10

22 DEPARTMENTS: GOVERNANCE: Dept School Board 9000 Office of District Auditor 9104 Chief Counsel to the Board 9720 Sub-total Board Adopted FY2009 Amended FY2009 Projected FY2010 Projected to Amended Increase /(Decrease) Budget FTE* Budget FTE* Budget FTE* Budget FTE 898, , , (85,804) 1,020, ,020, ,015, (4,647) 3,118, ,285, ,057, (228,163) 5,037, ,204, ,886, (318,614) Superintendent 9001 P.B.C. Education Foundation 9071 Sub-total Governance 603, , , , , , , ,880, ,052, ,744, (308,114) ADMINISTRATION: Dept Chief of Staff 9052 Budget FTE Budget FTE Budget FTE Budget Budget 66, , , ACADEMICS: Dept Chief Academic Officer 9016 Compliance & Special Projects 9057 Public Affairs 9080 Budget FTE Budget FTE Budget FTE Budget Budget 797, , , (143,547) , , , (36,252) 909, , ,073, , Safety & Learning Environment: Safety and Learning Environment 9010 Student Intervention Services 9018 After School Programming 9012 Virtual Schools Various Educational Technology 9228 Sub-Total for Safety & Learning Environment 2,582, ,606, ,267, (1,339,459) (3.00) 1,107, ,362, ,995, (367,564) , , , (38,680) 207, , ,555, ,022, ,325, ,325, ,868, ,542, ,963, ,585, ,405, ,819, Performance Accountability: Performance Accountability 9045 Assessment 9053 Research and Evaluation 9054 Sub-Total Performance Acct. 294, , , ,367, ,368, ,968, ,599, ,010, ,007, , (48,611) (1.00) 2,672, ,669, ,220, ,551,243 Quality Assurance: Quality Assurance 9072 Charter Schools 9333 Community and Adult Education 9039 Drop Out Prevention 9304 Sub-Total Quality Assurance 318, , , , , , , (203,136) (2.00) 799, , , (539,889) (0.13) 4,070, ,494, ,247, (246,825) (3.00) 5,680, ,979, ,165, (814,844) (4.13) Learning Support: Learning Support(formerly Curric & Lrng Supp) 9084 School Improvement 9058 Multicultural Education 9083 Choice Programs & School Choice 9044 Exceptional Student Education Various Supplemental Educational Services 9011 NCLB/Federal Grants 9031 Sub-Total Learning Support 188, , , , , , , (209,766) 6,520, ,536, ,519, (3,016,786) (42.00) 1,479, ,478, ,391, (87,129) (1.65) 19,739, ,177, ,920, (6,256,326) (64.75) 3,863, ,296, , (1,258,901) (11.00) 14,003 41,897 12,548 (29,349) 32,416, ,375, ,035, (10,340,114) (112.40) Curriculum: Curriculum 9048 Early Childhood Education 9033 K-12 Curriculum 9088 Elementary Curriculum 9051 Secondary Curriculum 9056 Elementary Education 9029 Instructional Materials 9036 Sub-Total Curriculum Area Superintendents: South Area Central Area West Area North Area Sub-Total Area Superintendents Human Resources: Human Resources 9003 Recruitment and Retention 9267 Employee Relations 9263 HR Customer Relations 9266 Compensation & HR Planning 9268 Organizational Effectiveness 9264 Discontinued in 2007 Reorg Discontinued in 2007 Reorg Discontinued in 2007 Reorg Sub-Total Human Resources 416, , , (168,125) (1.00) 956, , , (51,661) (1.24) 6,689, ,250, (7,250,570) (45.50) ,209, ,209, , ,447, ,419, ,431, ,203, ,079, (123,793) 10,493, ,615, ,650, , , , , (23,789) 861, , , , , , , (30,794) 931, , , (23,579) 3,594, ,603, ,534, (69,030) 371, , , (165,182) 1,903, ,897, ,824, (73,675) 1,165, , , (97,866) (1.00) 1,929, ,935, ,099, , ,137, ,137, ,163, ,401 1,687, ,265, ,726, ,844 8,194, ,435, ,750, ,788 Sub-total Chief Academic Officer 71,017, ,161, ,639, (7,522,570) (83.02) * Position measurement changes from position count to FTE, 1 FTE = 8.0 hours per day or 7.5 hours per day for CTA em Page 11

23 Analysis of General Fund Appropriations DEPARTMENTS: OPERATIONS: FY2006 FY 2007 FY 2008 DEPT Expend. Pos. Expend. FTE* Expend. FTE* Chief Operating Officer , , , Diversity in Business Practice , , , Labor Relations , , , Legislative Liaison , , ,845 School Police ,419, ,961, ,200, Maintenance Non-cap. Transfer 945x 8,498, ,302, ,340, Environmental Control , , , Planning 9242 Real Estate 9243 Transportation ,022,030 1, ,761,813 1, ,427,556 1, Risk & Benefits Management ,617, ,860, ,936, Purchasing ,311, ,432, ,595, ERP System 9028 Community Liaison , ,187 Financial Management Chief Financial Officer , , Accounting ,045, ,249, ,923, Budget Services , , , Treasury , , , FTE Reporting , , Sub-Total Financial Management 4,279, ,915, ,478, Information Technology Information Technology , , , Applications ,938, ,506, , Operations ,434, ,328, ,614, Printing Services , , (42,692) 5.00 Customer Service , , , IT Security , , , Project Management 9234 Sub-Total Information Technology 4,891, ,472, ,011, Sub-total Chief Operating Officer 75,661,060 1, ,567,729 1, ,629,372. 1, * Position measurement changes from position count to FTE, (full time equivalent), beginning in FTE = 8.0 hours per day or 7.5 hours per day for CTA employees. Page 12