JEFFERSON PARISH PUBLIC SCHOOL SYSTEM. 501 Manhattan Blvd. Harvey, Louisiana Fiscal Year

Transcription

1

2 501 Manhattan Blvd. Harvey, Louisiana Fiscal Year July 11, 2018 Prepared By: SARAH B. CARUSO Chief Financial Officer Submitted by: DR. CADE BRUMLEY Superintendent of Schools

3 OFFICIALS Dr. Cade Brumley SUPERINTENDENT SCHOOL BOARD MEMBERS Mark Morgan, District I Ricky Johnson, District II Tiffany Kuhn, District III Melinda Bourgeois, District IV Cedric Floyd, District V Larry Dale, District VI Melinda Doucet, District VII Marion Bonura, District VIII Sandy Denapolis Bosarge, District IX

4 FINANCE 501 MANHATTAN BLVD STE 2200 HARVEY, LOUISIANA (504) FAX: (504) DR. CADE BRUMLEY SUPERINTENDENT DATE: July 11, 2018 SARAH CARUSO CHIEF FINANCIAL OFFICER TO: CITIZENS OF JEFFERSON PARISH AND MEMBERS OF THE JEFFERSON PARISH SCHOOL BOARD SUBJECT: THE FISCAL YEAR 2019 GENERAL FUND BUDGET OVERVIEW: In accordance with Louisiana Revised Statutes 17:02, 17:82, 17:88(A) and 39:1301, et. Seq., as amended, the Jefferson Parish School System Superintendent recommends to the School Board the proposed Fiscal Year (FY) 2019 Fund Budgets. The Jefferson Parish School Board, in order to consider adoption, must first: Publish a general summary of the proposed new budget (This booklet will suffice.) Hold at least one public hearing. The Superintendent recommends the following date, time and place: o July 11, :00 p.m., West Bank, Boardroom, 501 Manhattan Blvd, Harvey, Louisiana Advertise notice of the public hearing in the official journal at least 10 (ten) days prior to holding such hearing. (Advertisement in the Times Picayune on June 13, 2018) THIS BUDGET INCLUDES This budget package follows an intensive budget preparation process that began in February It is a reflection of the financial plan for meeting the educational needs of the children in our Parish. This budget includes the responsibilities of the School System to provide a safe and encouraging learning environment for the future of our Parish. The priorities incorporated into this document, which are in line with the goals of the Superintendent and School Board, are as follows: All students will learn in a safe and secure environment by educators who are adequately staffed, trained and equipped to effectively carry out their duties. The School and other school district buildings and property will be well maintained. Resources will be aligned to ensure that the students meet their college and/or career goals. 1

5 The School System will continue to recruit, hire, and retain exceptional educators across the nation. The Superintendent will foster ongoing partnerships with the community at large, specifically the Jefferson Parish Business Community, through the development of the long range strategic plan. The District is facing increased retirement rates in comparison to the fiscal year. Overall, the District spends approximately $60.66 million in retirement contributions or 13% of the budget. The chart below shows the retirement contribution rates for fiscal years and TRSL 26.7% 26.6% TRSL ORP 28.0% 28.4% LSERS 28.0% 27.6% LASERS 37.9% 37.9% The District recognizes our need to be competitive with our starting teacher pay, as well as, other support employees. In order for Jefferson Parish Public Schools to increase student achievement, we need to have top quality teachers in the classroom. While the District is making strides to develop our teachers, the District struggles to recruit and retain our workforce. Often times the issue of recruitment and retention relates to lower compensation comparative to neighboring Parishes. Therefore, in the District s first steps of making increases to employee compensation, this budget book encompasses an increase of up to $250 to all salary charts relating to teacher pay (certified, noncertified, ROTC) and full time school based support staff, including custodial and child nutrition staff. The anticipated cost, including benefits, is approximately $2.28 million. In the spring of 2018, the School Board voted not to extend the charter license for Woodmere Celerity Elementary. With this vote, the School Board decided to keep the school open, as a traditional public school, and to convert the school to a STEM School. The cost of minor building repairs, upgrading technology, and one time startup costs are included in this operating budget, as well as, the recurring operating costs of this new school. In May 2018, the School Board approved the purchase of Tier 1 Curriculum and related professional development. Tier 1 curriculum allows for students to be taught in alignment with the State Assessment with the overall goal of improving student achievement. The cost to the General Fund in relation to the site licenses and materials is approximately $5 million dollars. In June 2018, the School Board voted on three major items that have been presented in this budget book: The District has increased the number of schools with a School Resource Officers (SRO) by three (3). With this action, all high schools have a SRO, in addition to several middle schools. The projected costs of SROs or police detail during school hours is approximately $1.55 million. The School Board voted to increase the teacher allotment from $100 per year to $200 per year. This action offsets the costs that teachers pay out of pocket for instructional supplies. The projected cost of this action is approximately $315,000. 2

6 The School Board approved a dental and vision plan that included an increase of monthly premiums from $23.23 per employee per month to $ The policy is effective January 1, 2019; therefore, the cost increase from January 1, 2018 June 30, 2018 is approximately $65,000. In March 2018, the School Board unanimously voted on a new Superintendent, Dr. Cade Brumley. Dr. Brumley began his tenure in late March Effective July 1, 2018, Dr. Brumley will be implementing his new organizational chart. This organizational chart is implemented into this budget book with a savings to the General Fund of approximately $1.1 million dollars. BUDGET OVERVIEW AND HIGHLIGHTS The summary of the General Fund budget for FY 2019 includes revenues and other financing sources of approximately $481.4 million and expenditures of approximately $481.4 million. REVENUE Sales tax collections and ad valorem taxes make up 52.71% of budgeted revenues for General Fund. See the below chart for the budgeted revenue make up for the General Fund: 0.1% 16.3% 46.7% 36.5% 0.5% Ad Valorem Sales Tax Other Local State Federal Sources 3

7 The history of Sales Tax Collections, across all funds, can be shown in the below chart: Year Collections % Change 2010 Actual $ 161,332, Actual $ 173,459, % 2012 Actual $ 170,801, % 2013 Actual $ 181,400, % 2014 Actual $ 180,065, % 2015 Actual $ 187,564, % 2016 Actual $ 187,172, % 2017 Actual $ 189,743, % 2018 Projected $ 188,975, % 2019 Budget $ 190,950, % The history of Ad Valorem Tax Collections, across all funds, can be shown in the below chart: Year Collections % Change 2010 Actual 72,861, Actual 76,612, % 2012 Actual 77,455, % 2013 Actual 79,151, % 2014 Actual 80,541, % 2015 Actual 82,814, % 2016 Actual 83,172, % 2017 Actual 85,604, % 2018 Projected 85,303,291.35% 2019 Budget 86,826, % 4

8 FY 2018 General Fund Appropriations by Object Code 1% 0% 4% 3% 3% 6% 6% 50% 27% Salaries Benefits Purchased Prof & Technical Svcs Purchased Prop Svcs Other Purchased Svcs Supplies Property Debt Service and Misc Payment to Other LEAs FUTURE REQUIREMENTS The goal in preparing the budget was to meet the educational needs of our district for the upcoming school year without a financial impact to the tax payers of Jefferson Parish. However, it is important to note that in doing so, the District will soon need to face the reality of aging buildings and the cost to replace and maintain these buildings. In addition to the buildings, the continued demand of technology in the classroom and the life cycle of such technology is also a looming concern. Funding for these projects must be secured before these improvements can be budgeted. Lastly, in November 2017, the School Board asked voters of Jefferson Parish for an increase to our ad valorem millages to support employee pay raises. This millage was defeated; however, the District is planning towards a new campaign in the Spring of 2019 to address employee compensation. Prepared By: Respectfully Submitted: Sarah B. Caruso Chief Financial Officer Dr. Cade Brumley Superintendent 5

9 PROPOSED GENERAL FUND BUDGET SUMMARY 2017 Actual 2018 Projected 2019 Proposed REVENUE Sales and Use Taxes $ 172,743,651 $ 171,975,878 $ 174,050,000 Ad Valorem Taxes 73,596,538 73,996,308 77,620,295 Other Local 6,298,145 1,360,945 2,290,700 State Sources 216,862, ,399, ,177,510 Federal Sources 310, , ,300 TOTAL REVENUE $ 469,811,397 $ 470,037,533 $ 477,448,805 EXPENDITURES 100 Salaries $ 223,000,457 $ 231,347,848 $ 236,565, Benefits 120,102, ,473, ,369, Purchased Prof and Tech Services 29,406,934 30,677,741 29,907, Purchased Prop Services 11,340,058 14,977,501 12,448, Other Purchased Services 15,687,195 15,094,304 15,949, Supplies 18,861,931 15,404,497 18,477, Property 442, , , Debt Service and Misc 730,906 4,092,630 4,612,170 Payments to Other LEAs 35,339,392 31,342,930 29,035,765 TOTAL EXPENDITURES $ 454,911,805 $ 472,692,613 $ 476,562,253 OTHER FINANCING SOURCES (USES) Operating Transfer In $ 5,454,170 $ 3,800,000 $ 4,000,000 Proceeds Sale of fixed assets 606,845 30,000 30,000 Transfer Out (12,756,814) (3,881,220) (4,887,444) TOTAL OTHER FINANCING SOURCES (USES) $ (6,695,798) $ (51,220) $ (857,444) TOTAL NET CHANGE IN FUND BALANCE $ 8,203,794 $ (2,706,300) $ 29,109 6

10 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed REVENUE LOCAL REVENUE Ad Valorem Taxes 73,596,538 73,996,308 77,620, Sales and Use Taxes 172,743, ,975, ,050, Other Local Tuition 39,846 30, Other Local Interest and Earnings on Investments 615, , , Other Local Miscellaneous 5,642, ,945 1,438,700 TOTAL LOCAL REVENUE 252,638, ,333, ,960,996 STATE REVENUE State Sources MFP 214,731, ,238, ,080, State Sources PIP 187, , , State Sources Revenue Sharing 1,896,084 1,896,084 1,869, State Sources Retirement PIP 48,112 49,596 48,112 TOTAL STATE REVENUE 216,862, ,399, ,177,510 FEDERAL REVENUE Federal Sources 310, , ,300 TOTAL FEDERAL REVENUE 310, , ,300 TOTAL REVENUE 469,811, ,037, ,448,805 EXPENDITURES 111 Salaries Officials/Administrators/Managers Pupil Support Services 280, , , Health Services 187,601 86, , Psychological and Educational Assessment Services 122, , , Other Pupil Support Services 80,626 80,626 81, Improvement of Instructional Staff Services 1,648,547 1,725,484 1,622, Instruction and Curriculum Development Services 401, , , Board of Education Services 87, Executive Administrative Services 396, , , School Administration 13,374,666 13,549,572 14,012, Business Services 425, , , Operations and Maintenance of Plant Services 330, , , Student Transportation Services 98,500 99,000 99, Student Transportation Services 149, , , Central Services Planning, Research, Development, and Evaluation Services 1,322,377 1,640,280 1,248, Salaries Officials/Administrators/Managers Total 18,906,621 19,086,315 19,517, Salaries Teachers Regular Programs K, Elem, Secondary 88,292,203 91,136,994 93,962, Special Education Programs 26,314,774 26,935,285 28,342, Special Education Programs Gifted and Talented 7,153,762 7,325,871 6,837, Career and Technical Education Programs 2,093,483 2,086,112 2,205, Other Instructional Programs 2,962,693 2,968,469 3,247, Special Programs (NCLB), (Title III), Pre K, and Other 9,612,841 10,091,091 10,472, Adult Education and Literacy Programs 29, Instructional Staff Training Services 119, , , Library/Media Services 3,273,594 3,357,695 4,059, Salaries Teachers Total 139,851, ,012, ,345, Salaries Therapists/Specialists/Counselors Special Programs (NCLB), (Title III), Pre K, and Other Pupil Support Services 2,811,826 2,766,474 2,977, Guidance Services 3,389,023 3,114,589 3,303, Psychological and Educational Assessment Services 3,391,066 3,464,461 4,013, Speech Pathology and Audiology Services 5,018,050 5,215,354 5,201, Occupational Therapy and Related Services 927, ,773 1,036, Instruction and Curriculum Development Services 1,045,842 1,177, , Salaries Therapists/Specialists/Counselors Total 16,583,042 16,640,211 17,430, Salaries Clerical/Secretarial Pupil Support Services 57,950 82,511 58, Health Services 25,807 37, Psychological and Educational Assessment Services 22, Improvement of Instructional Staff Services 497, , , Instruction and Curriculum Development Services 108, ,712 60, Board of Education Services 15,431 50, Executive Administrative Services 165,666 97, , School Administration 5,472,170 5,658,019 5,567, Business Services 707, , , Operations and Maintenance of Plant Services 93, , , Student Transportation Services 24,605 27,082 28, Student Transportation Services 298, , , Central Services Planning, Research, Development, and Evaluation Services 745, , , Food Services Operations 37, Salaries Clerical/Secretarial Total 8,211,800 8,601,797 8,330, Salaries Para professionals/aides Regular Programs K, Elem, Secondary 172, , , Special Education Programs 5,800,075 8,064,947 7,395, Other Instructional Programs 195, , , Special Programs (NCLB), (Title III), Pre K, and Other 3,704,520 4,072,847 4,468, Support of Individual Special Needs Students 1,196,659 1,275,657 1,403, Student Transportation Services 1,103,722 1,038,446 1,043, Salaries Para professionals/aides Total 12,172,844 14,785,083 14,617, Salaries Service Workers Business Services 299, , , Operations and Maintenance of Plant Services 9,309,879 9,720,583 9,674, Student Transportation Services 7,513,562 7,603,323 6,999, Food Services Operations 50,443 7

11 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed 116 Salaries Service Workers Total 17,123,384 17,694,811 17,046, Salaries Skilled Crafts Operations and Maintenance of Plant Services 246, , , Salaries Skilled Crafts Total 246, , , Salaries Degreed Professionals Health Services 1,739,837 1,851,514 1,818, Support of Individual Special Needs Students 31, Board of Education Services 131, , , Business Services 618, , , Central Services Planning, Research, Development, and Evaluation Services 988,604 1,140,227 1,084, Salaries Degreed Professionals Total 3,510,402 3,835,437 3,738, Salaries Other Salaries Regular Programs K, Elem, Secondary 13, Other Instructional Programs Special Programs (NCLB), (Title III), Pre K, and Other 4, Pupil Support Services 64,500 65,000 65, Psychological and Educational Assessment Services 11,605 7,200 7, Speech Pathology and Audiology Services 390, , , Parental/Family Involvement 7,642 4,800 4, Improvement of Instructional Staff Services 73,933 78,528 80, Instruction and Curriculum Development Services 52, School Administration 126, Central Services Planning, Research, Development, and Evaluation Services 683, , , Facilities Acquisition and Construction Services 23, Salaries Other Salaries Total 1,400,372 1,199,715 1,271, Salaries of Temporary Employees Regular Programs K, Elem, Secondary 92,617 89,924 92, Special Education Programs 322, , , Other Instructional Programs Pupil Support Services 56,025 57,532 56, Health Services 21,135 6,225 21, Speech Pathology and Audiology Services 10, Occupational Therapy and Related Services 11,670 52,095 11, Improvement of Instructional Staff Services 9 4, Library/Media Services 6, School Administration 180, , , Business Services 6, Operations and Maintenance of Plant Services 213, , , Student Transportation Services 85,142 92,342 85, Central Services Planning, Research, Development, and Evaluation Services 136,132 92, , Food Services Operations 5,487 7,272 5, Facilities Acquisition and Construction Services Salaries of Temporary Employees Total 1,125, ,188 1,126, Salaries for extra work performed Regular Programs K, Elem, Secondary 338, , , Special Education Programs 29,543 70,421 29, Special Education Programs Gifted and Talented 3,500 4,760 3, Career and Technical Education Programs 4,609 2,750 4, Other Instructional Programs 2,035,013 2,044,869 2,035, Special Programs (NCLB), (Title III), Pre K, and Other 24,894 54,042 24, Pupil Support Services 6,954 2,396 6, Guidance Services 12,965 15,516 12, Health Services 11,137 11,507 11, Psychological and Educational Assessment Services 41,448 2,068 41, Speech Pathology and Audiology Services 1,506 3,250 1, Occupational Therapy and Related Services Support of Individual Special Needs Students 2,974 3,471 2, Parental/Family Involvement 30,308 27,927 36, Other Pupil Support Services 5,284 2,092 5, Improvement of Instructional Staff Services 45,321 35,724 45, Instruction and Curriculum Development Services 8,709 8,780 8, Instructional Staff Training Services Library/Media Services 6,399 7,673 6, Board of Education Services 1,947 1, Executive Administrative Services 18,735 15,645 18, School Administration 21,147 44,478 21, Business Services 77,152 97,155 73, Operations and Maintenance of Plant Services 699, , , Student Transportation Services Student Transportation Services 148, , , Central Services Planning, Research, Development, and Evaluation Services 89, ,846 89, Food Services Operations Food Services Operations Facilities Acquisition and Construction Services 142 5, Salaries for extra work performed Total 3,665,486 3,848,537 3,671, Salaries for Sabbatical Leave Regular Programs K, Elem, Secondary 67, ,194 67, Special Education Programs Gifted and Talented 21,679 50,241 21, Special Programs (NCLB), (Title III), Pre K, and Other 41,183 54,303 41, Salaries for Sabbatical Leave Total 130, , , Stipend Pay Regular Programs K, Elem, Secondary 5,266 5, Instructional Staff Training Services 66,850 78,115 66, Stipend Pay Total 72,116 78,115 71, Group Insurance Regular Programs K, Elem, Secondary 12,013,517 12,773,177 13,016, Special Education Programs 5,138,568 5,684,333 5,452, Special Education Programs Gifted and Talented 991,829 1,047, , Career and Technical Education Programs 307, , , Other Instructional Programs 349, , ,789 8

12 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed Special Programs (NCLB), (Title III), Pre K, and Other 2,205,698 2,428,004 2,397, Adult Education and Literacy Programs 5, Pupil Support Services 440, , , Guidance Services 433, , , Health Services 250, , , Psychological and Educational Assessment Services 476, , , Speech Pathology and Audiology Services 719, , , Occupational Therapy and Related Services 114, , , Support of Individual Special Needs Students 290, , , Parental/Family Involvement 6,080 2,334 2, Other Pupil Support Services 11,315 11,670 11, Improvement of Instructional Staff Services 285, , , Instruction and Curriculum Development Services 197, , , Instructional Staff Training Services 20,594 18,734 26, Library/Media Services 445, , , Board of Education Services 7,963 6,919 12, Executive Administrative Services 45,853 45,308 60, School Administration 2,698,712 2,874,189 2,836, Business Services 316, , , Operations and Maintenance of Plant Services 1,883,653 2,019,688 1,959, Student Transportation Services 7,290 7,534 6, Student Transportation Services 1,654,320 1,703,983 1,639, Central Services Planning, Research, Development, and Evaluation Services 524, , , Food Services Operations 2,179 19, Facilities Acquisition and Construction Services 1, Group Insurance Total 31,845,961 34,159,315 34,060, FICA Contributions Regular Programs K, Elem, Secondary 5, Special Education Programs 17,582 1, Special Education Programs Gifted and Talented Career and Technical Education Programs Other Instructional Programs 16, Special Programs (NCLB), (Title III), Pre K, and Other 250 1, Pupil Support Services Guidance Services Health Services 7,303 2, Psychological and Educational Assessment Services Speech Pathology and Audiology Services Occupational Therapy and Related Services 3, Support of Individual Special Needs Students 1, Parental/Family Involvement Other Pupil Support Services Improvement of Instructional Staff Services Instruction and Curriculum Development Services Instructional Staff Training Services Board of Education Services Executive Administrative Services School Administration 29,198 21,586 24, Business Services 1, Operations and Maintenance of Plant Services 112, , , Student Transportation Services Student Transportation Services 21,022 16,345 16, Central Services Planning, Research, Development, and Evaluation Services 7, Food Services Operations Food Services Operations Food Services Operations 672 3, Facilities Acquisition and Construction Services FICA Contributions Total 226, , , Medicare Contributions Regular Programs K, Elem, Secondary 1,199,872 1,312,662 1,356, Special Education Programs 435, , , Special Education Programs Gifted and Talented 95, ,214 99, Career and Technical Education Programs 28,192 29,446 31, Other Instructional Programs 71,766 74,798 78, Special Programs (NCLB), (Title III), Pre K, and Other 182, , , Adult Education and Literacy Programs Pupil Support Services 44,441 44,447 48, Guidance Services 45,710 45,386 48, Health Services 26,952 28,360 29, Psychological and Educational Assessment Services 47,818 50,708 59, Speech Pathology and Audiology Services 67,113 74,661 74, Occupational Therapy and Related Services 12,646 13,835 15, Support of Individual Special Needs Students 15,193 18,837 20, Parental/Family Involvement Other Pupil Support Services 1,064 1,199 1, Improvement of Instructional Staff Services 25,113 27,849 29, Instruction and Curriculum Development Services 19,269 21,616 16, Instructional Staff Training Services 2,484 2,749 4, Library/Media Services 43,410 47,230 58, Board of Education Services 2,139 1,914 2, Executive Administrative Services 8,212 7,434 11, School Administration 247, , , Business Services 27,834 32,212 32, Operations and Maintenance of Plant Services 146, , ,374 9

13 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed Student Transportation Services 1,739 1,828 1, Student Transportation Services 115,567 96,478 92, Central Services Planning, Research, Development, and Evaluation Services 50,443 62,495 55, Food Services Operations Food Services Operations Food Services Operations Facilities Acquisition and Construction Services Medicare Contributions Total 2,966,283 3,245,589 3,336, TRSL Retirement Contribution Regular Programs K, Elem, Secondary 22,233,125 23,659,279 24,624, Special Education Programs 8,004,361 9,079,780 9,223, Special Education Programs Gifted and Talented 1,824,121 1,918,375 1,815, Career and Technical Education Programs 542, , , Other Instructional Programs 1,204,362 1,299,258 1,406, Special Programs (NCLB), (Title III), Pre K, and Other 3,438,465 3,739,327 3,973, Adult Education and Literacy Programs 7, Pupil Support Services 799, , , Guidance Services 803, , , Health Services 457, , , Psychological and Educational Assessment Services 898, ,648 1,086, Speech Pathology and Audiology Services 1,355,867 1,459,925 1,445, Occupational Therapy and Related Services 190, , , Support of Individual Special Needs Students 291, , , Parental/Family Involvement 10,979 8,705 10, Other Pupil Support Services 20,830 22,003 23, Improvement of Instructional Staff Services 553, , , Instruction and Curriculum Development Services 397, , , Instructional Staff Training Services 47,564 50,425 62, Library/Media Services 725, ,614 1,039, Board of Education Services 41,623 14, Executive Administrative Services 150, , , School Administration 4,619,247 4,879,321 4,975, Business Services 428, , , Operations and Maintenance of Plant Services 112, , , Student Transportation Services 31,792 33,540 34, Student Transportation Services 216, , , Central Services Planning, Research, Development, and Evaluation Services 969,041 1,172,446 1,027, Food Services Operations 2,023 1, Food Services Operations 9, Food Services Operations 39 13, Facilities Acquisition and Construction Services 5,014 1, TRSL Retirement Contribution Total 50,384,490 54,489,296 56,409, LSERS Retirement Contribution Regular Programs K, Elem, Secondary , Special Education Programs 17,969 18, Career and Technical Education Programs Other Instructional Programs 1, Psychological and Educational Assessment Services School Administration 8,575 7,292 6, Business Services 84,052 88, , Operations and Maintenance of Plant Services 2,233,167 2,194,482 2,255, Student Transportation Services 1,533,535 1,536,499 1,507, Central Services Planning, Research, Development, and Evaluation Services LSERS Retirement Contribution Total 3,879,487 3,844,750 3,892, Other Retirement Contribution Regular Programs K, Elem, Secondary 19,045 99,696 20, Special Education Programs 20, Special Education Programs Gifted and Talented 26, Other Instructional Programs 44,959 29, Special Programs (NCLB), (Title III), Pre K, and Other 44,144 7, Pupil Support Services 48,611 67,262 52, Guidance Services 16,897 18,021 18, Psychological and Educational Assessment Services 24,386 49,862 52, Occupational Therapy and Related Services 39,951 58,142 36, Parental/Family Involvement Instruction and Curriculum Development Services 9,785 27, Instructional Staff Training Services 14, Board of Education Services 37,488 37, School Administration , Business Services 30,103 23,119 47, Other Retirement Contribution Total 189, , , Unemployment Compensation Regular Programs K, Elem, Secondary 40,129 29,591 50, Special Education Programs 14,722 11,447 15, Special Education Programs Gifted and Talented 3,236 2,378 3, Career and Technical Education Programs Other Instructional Programs 2,313 1,669 2, Special Programs (NCLB), (Title III), Pre K, and Other 6,022 4,603 6, Adult Education and Literacy Programs Pupil Support Services 1,714 1,042 1, Guidance Services 1,513 1,002 1, Health Services Psychological and Educational Assessment Services 1,607 1,157 1, Speech Pathology and Audiology Services 2,422 1,801 2, Occupational Therapy and Related Services Support of Individual Special Needs Students

14 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed Parental/Family Involvement Other Pupil Support Services Improvement of Instructional Staff Services 1, Instruction and Curriculum Development Services Instructional Staff Training Services Library/Media Services 1,471 1,079 1, Board of Education Services Executive Administrative Services School Administration 8,921 6,251 8, Business Services , Operations and Maintenance of Plant Services 5,099 3,642 4, Student Transportation Services Student Transportation Services 3,194 2,304 2, Central Services Planning, Research, Development, and Evaluation Services 1,869 1,467 1, Food Services Operations Food Services Operations Food Services Operations Facilities Acquisition and Construction Services Unemployment Compensation Total 100,370 73, , Workers Compensation Regular Programs K, Elem, Secondary 1,655,332 2,262,216 2,015, Special Education Programs 609,797 1,174, , Special Education Programs Gifted and Talented 133, , , Career and Technical Education Programs 38,948 42,926 40, Other Instructional Programs 95, , , Special Programs (NCLB), (Title III), Pre K, and Other 248, , , Adult Education and Literacy Programs Pupil Support Services 60,625 66,893 63, Guidance Services 62,057 64,324 61, Health Services 36,806 40,193 37, Psychological and Educational Assessment Services 66,144 74,272 78, Speech Pathology and Audiology Services 100, , , Occupational Therapy and Related Services 17,337 19,607 19, Support of Individual Special Needs Students 21,447 46,697 26, Parental/Family Involvement Other Pupil Support Services 1,462 1,700 1, Improvement of Instructional Staff Services 40,832 48,585 40, Instruction and Curriculum Development Services 28,220 33,929 24, Instructional Staff Training Services 3,414 3,896 5, Library/Media Services 60,720 69,284 75, Board of Education Services 2,739 2,713 3, Executive Administrative Services 10,511 10,536 14, School Administration 349, , , Business Services 38,448 47,511 42, Operations and Maintenance of Plant Services 198, , , Student Transportation Services 2,220 2,591 2, Student Transportation Services 131, , , Central Services Planning, Research, Development, and Evaluation Services 71,834 94,215 76, Food Services Operations Food Services Operations Food Services Operations 4 1, Facilities Acquisition and Construction Services Workers Compensation Total 4,087,345 5,706,294 4,612, Retiree Health Benefits Regular Programs K, Elem, Secondary 7,311,439 7,413,600 7,311, Special Education Programs 2,969,548 3,094,400 2,969, Special Education Programs Gifted and Talented 575, , , Career and Technical Education Programs 169, , , Other Instructional Programs 352, , , Special Programs (NCLB), (Title III), Pre K, and Other 2,058,605 2,061,600 2,058, Adult Education and Literacy Programs 34,170 65,300 34, Pupil Support Services 301, , , Guidance Services 323, , , Health Services 213, , , Psychological and Educational Assessment Services 317, , , Speech Pathology and Audiology Services 477, , , Occupational Therapy and Related Services 76,291 60,400 76, Support of Individual Special Needs Students 117, , , Parental/Family Involvement 9,123 8,400 9, Other Pupil Support Services 9,535 11,300 9, Improvement of Instructional Staff Services 321, , , Instruction and Curriculum Development Services 185, , , Instructional Staff Training Services 12,730 11,800 12, Library/Media Services 265, , , Board of Education Services 27,313 30,500 27, Executive Administrative Services 64,687 84,000 64, School Administration 3,145,512 4,207,800 3,145, Business Services 247, , , Operations and Maintenance of Plant Services 2,185,769 1,583,500 2,185, Student Transportation Services 14,559 17,100 14, Student Transportation Services 756, , , Central Services Planning, Research, Development, and Evaluation Services 439, , , Food Services Operations (8) 500, Food Services Operations 45,324 6,400 45,324 11

15 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed Food Services Operations 376,409 70, , Community Services Operations 121,128 22, , Facilities Acquisition and Construction Services 106, , , Facilities Acquisition and Construction Services 52,894 62,200 52, Retiree Health Benefits Total 23,685,126 25,024,900 23,685, Sick Leave Severance Pay Regular Programs K, Elem, Secondary 306, , , Special Education Programs 140, , , Special Education Programs Gifted and Talented 30,420 20,000 30, Career and Technical Education Programs 23,366 6,900 23, Other Instructional Programs 8,110 23,700 8, Special Programs (NCLB), (Title III), Pre K, and Other 44,948 40,400 44, Adult Education and Literacy Programs 7,561 7, Pupil Support Services 24,912 24, Guidance Services 4,676 7,900 4, Health Services 15, , Psychological and Educational Assessment Services 27,266 24,300 27, Speech Pathology and Audiology Services 17,770 3,600 17, Occupational Therapy and Related Services 7,623 7,700 7, Support of Individual Special Needs Students 6,202 6, Improvement of Instructional Staff Services 13,932 14,800 13, Instruction and Curriculum Development Services 5,746 7,900 5, Library/Media Services 36,618 9,100 36, School Administration 124,130 60, , Business Services 6,332 11,400 6, Operations and Maintenance of Plant Services 53,277 33,400 53, Student Transportation Services 39,077 6,200 39, Central Services Planning, Research, Development, and Evaluation Services 12,261 11,800 12, Food Services Operations Food Services Operations 10,130 10, Food Services Operations 11,167 11, Facilities Acquisition and Construction Services 3,279 3, Sick Leave Severance Pay Total 981, , , Annual Leave Severance Pay Executive Administrative Services 11, Business Services 4, Operations and Maintenance of Plant Services 496 5, Central Services Planning, Research, Development, and Evaluation Services 7, Annual Leave Severance Pay Total , Other Employee Benefits Regular Programs K, Elem, Secondary 637, , , Special Education Programs 296, , , Special Education Programs Gifted and Talented 49,642 43,951 46, Career and Technical Education Programs 15,793 14,528 15, Other Instructional Programs 23,285 20,232 23, Special Programs (NCLB), (Title III), Pre K, and Other 139, , , Adult Education and Literacy Programs Pupil Support Services 20,605 18,057 21, Guidance Services 21,713 19,216 22, Health Services 12,574 10,812 13, Psychological and Educational Assessment Services 23,127 20,751 26, Speech Pathology and Audiology Services 39,042 34,963 38, Occupational Therapy and Related Services 4,735 4,452 5, Support of Individual Special Needs Students 18,532 17,618 20, Parental/Family Involvement Other Pupil Support Services Improvement of Instructional Staff Services 13,133 13,275 13, Instruction and Curriculum Development Services 8,431 9,128 7, Instructional Staff Training Services , Library/Media Services 21,904 20,403 26, Board of Education Services Executive Administrative Services 2,307 2,215 2, School Administration 132, , , Business Services 15,842 16,824 18, Operations and Maintenance of Plant Services 129, , , Student Transportation Services Student Transportation Services 101,120 90,532 93, Central Services Planning, Research, Development, and Evaluation Services 25,600 27,661 28, Food Services Operations Food Services Operations Facilities Acquisition and Construction Services Other Employee Benefits Total 1,755,336 1,606,867 1,786, Assessor Fees Board of Education Services 1,053,631 1,084,519 1,053, Assessor Fees Total 1,053,631 1,084,519 1,053, Sheriff Fees Board of Education Services 37,882 65,456 37, Sheriff Fees Total 37,882 65,456 37, Pension Fund Board of Education Services 2,397,755 2,337,230 2,397, Pension Fund Total 2,397,755 2,337,230 2,397, Sales Tax Collection Fees Board of Education Services 16,483,971 16,371,086 16,484, Sales Tax Collection Fees Total 16,483,971 16,371,086 16,484, Election Fees Board of Education Services 40,067 41,000 85, Election Fees Total 40,067 41,000 85, Purchased Educational Services Regular Programs K, Elem, Secondary 2,065,745 2,076,668 2,079, Special Education Programs 374, , , Special Education Programs Gifted and Talented 75,649 69,043 75,657 12

16 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed Career and Technical Education Programs 49,401 44,531 49, Other Instructional Programs 459, , , Special Programs (NCLB), (Title III), Pre K, and Other 240, , , Instructional Staff Training Services 201, , , Library/Media Services 30,344 44,746 30, School Administration Central Services Planning, Research, Development, and Evaluation Services 18, Central Services Planning, Research, Development, and Evaluation Services 2,064 2,600 2, Facilities Acquisition and Construction Services 9, Purchased Educational Services Total 3,499,414 3,973,996 3,532, Other Purchased Professional Services Psychological and Educational Assessment Services 3, Improvement of Instructional Staff Services 4,259 2, Other Purchased Professional Services Total 4,259 5, Legal Services Special Education Programs Psychological and Educational Assessment Services Speech Pathology and Audiology Services Occupational Therapy and Related Services Other Instructional Staff Services 12,763 7,085 20, Board of Education Services 573, , , Executive Administrative Services 2, Business Services 220, , , Central Services Planning, Research, Development, and Evaluation Services Legal Services Total 806,841 1,101, , Audit/Accounting Services Board of Education Services 171, , , Business Services 71,581 90,084 84, Central Services Planning, Research, Development, and Evaluation Services 108,928 10, , Audit/Accounting Services Total 351, , , Architect/Engineering Services Facilities Acquisition and Construction Services 1, Architect/Engineering Services Total 1, Medical Services Other Instructional Programs 115, , , Health Services 1,517 1,342 1, Support of Individual Special Needs Students 76,769 54,411 76, Student Transportation Services 22,347 24,935 23, Central Services Planning, Research, Development, and Evaluation Services 11,595 6,815 9, Medical Services Total 227, , , Other Professional Services Regular Programs K, Elem, Secondary 17, Special Education Programs 35,680 78, Special Education Programs Gifted and Talented Career and Technical Education Programs , Other Instructional Programs 17, Psychological and Educational Assessment Services 18,088 27, Speech Pathology and Audiology Services 300 1, Support of Individual Special Needs Students Parental/Family Involvement 6, Other Pupil Support Services 15,983 21,100 11, Improvement of Instructional Staff Services 35,168 24,235 30, Instructional Staff Training Services 1, Library/Media Services Board of Education Services 126, , , Executive Administrative Services 5, , , School Administration 11, Business Services 38,581 42,169 39, Operations and Maintenance of Plant Services 17,170 2,753 3, Student Transportation Services 11,645 11,400 12, Central Services Planning, Research, Development, and Evaluation Services 196, , , Other Professional Services Total 555, , , Purchased Technical Services Regular Programs K, Elem, Secondary 35, Other Instructional Programs 1,146 1,000 1, Pupil Support Services 408,143 1, Psychological and Educational Assessment Services 7,350 7,136 7, Parental/Family Involvement 2, , Other Pupil Support Services 1, Instruction and Curriculum Development Services 509, Library/Media Services 11,651 13,930 5, Board of Education Services 9,000 10,000 9, School Administration 20, Business Services 430, , , Operations and Maintenance of Plant Services 45, ,656 35, Student Transportation Services 80,982 34,880 50, Central Services Planning, Research, Development, and Evaluation Services 2,894,404 3,203,380 3,431, Payments to Fiduciary Trust Fund 340 Purchased Technical Services Total 3,947,293 4,418,447 4,049, Utility Services Operations and Maintenance of Plant Services 691, , , Utility Services Total 691, , , Cleaning Services Psychological and Educational Assessment Services 3,671 2,192 3, Parental/Family Involvement 1,067 1,236 1, Other Pupil Support Services 1,638 1,733 1, Improvement of Instructional Staff Services 1, , Executive Administrative Services 1,067 1,200 1, School Administration Business Services 13,262 15,300 17, Operations and Maintenance of Plant Services 922, , ,894 13

17 PROPOSED GENERAL FUND BUDGET BY OBJECT, BY FUNCTION 2017 Actual 2018 Projected 2019 Proposed Student Transportation Services 2,015 2,015 2, Food Services Operations Cleaning Services Total 946, , , Repairs and Maintenance Regular Programs K, Elem, Secondary 40, Special Education Programs Career and Technical Education Programs 1, Other Instructional Programs 14,302 8, Psychological and Educational Assessment Services 2,572 2,496 2, Speech Pathology and Audiology Services 2,596 3,565 2, Occupational Therapy and Related Services 733 1, Parental/Family Involvement Instructional Staff Training Services 1, Library/Media Services 31,029 29,400 12, School Administration 39, Business Services 2, Operations and Maintenance of Plant Services 6,574,245 9,188,855 7,729, Student Transportation Services 1, Student Transportation Services 9,129 5, Central Services Planning, Research, Development, and Evaluation Services 3,730 14,725 3, Food Services Operations Payments to Fiduciary Trust Fund 2,500, Repairs and Maintenance Total 6,721,183 11,760,153 7,751, Rentals Regular Programs K, Elem, Secondary 280, Other Instructional Programs Special Programs (NCLB), (Title III), Pre K, and Other 1,425 1,230 1, Parental/Family Involvement Other Pupil Support Services 42, Improvement of Instructional Staff Services School Administration 246, Business Services 121, , , Operations and Maintenance of Plant Services 25,999 11,400 12, Student Transportation Services 128, , , Rentals Total 848, , , Construction Services Payments to Fiduciary Trust Fund 585, , Construction Services Total 585, , Other Purchased Property Services Other Instructional Programs 125, , , Business Services 1,219 1,344 1, Operations and Maintenance of Plant Services 1,419,363 1,359,057 1,829, Other Purchased Property Services Total 1,546,293 1,463,350 1,956, Student Transportation Services Regular Programs K, Elem, Secondary Career and Technical Education Programs 3, Other Instructional Programs Other Pupil Support Services 3, Instructional Staff Training Services School Administration Student Transportation Services 6,967,961 6,964,802 7,583, Central Services Planning, Research, Development, and Evaluation Services Student Transportation Services Total 6,972,873 6,968,601 7,583, Insurance (Other than Employee Benefits) Board of Education Services 734,751 1,344, , Operations and Maintenance of Plant Services 3,167,085 3,332,280 3,178, Student Transportation Services 550, , , Insurance (Other than Employee Benefits) Total 4,452,288 5,293,467 4,479, Communications Regular Programs K, Elem, Secondary 350, , , Special Education Programs 68, ,806 70, Special Education Programs Gifted and Talented Career and Technical Education Programs 63,506 55, , Other Instructional Programs , , Special Programs (NCLB), (Title III), Pre K, and Other 2,823 3,400 3, Pupil Support Services 1,539, , , Speech Pathology and Audiology Services 18,873 22, Parental/Family Involvement 5, Improvement of Instructional Staff Services 13, Instruction and Curriculum Development Services 545 1,000 1, Instructional Staff Training Services Library/Media Services 153, , , Board of Education Services , Executive Administrative Services 18, School Administration 372, , , Business Services 71,804 95, , Operations and Maintenance of Plant Services 540, , , Central Services Planning, Research, Development, and Evaluation Services 64,295 60, , Communications Total 3,272,597 2,213,053 3,115, Advertising and Public Notices Board of Education Services 10,778 9,000 10, Executive Administrative Services 25, Business Services 1,280 1, Central Services Planning, Research, Development, and Evaluation Services 1,536 6, Advertising and Public Notices Total 38,594 9,000 18, Printing and Binding Regular Programs K, Elem, Secondary 215,016 54, , Special Education Programs Career and Technical Education Programs Special Programs (NCLB), (Title III), Pre K, and Other 764 1, Health Services