Lake County Schools. July 19, 2018 Budget Workshop Presentation
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1 Lake County Schools July 19, 2018 Budget Workshop Presentation
2 Truth in Millage (TRIM) The Truth in Millage (TRIM) process informs taxpayers and the public about the legislative process by which local taxing authorities determine ad valorem (property) taxes. Florida law provides for public input and governing bodies of taxing authorities to state specific reasons for proposed changes in taxes and the budget. When levying a millage, taxing authorities must follow Chapter 200 of the Florida Statutes (F.S.), which governs TRIM.
3 TRIM Calendar Monday, July 23, 2018, 6:00 PM, the School Board will approve the advertising of the Tentative Millage and Tentative Budget in its Regular Scheduled Board Meeting Tuesday, July 24, 2018, The District will submit the Tentative Millage and Tentative Budget for Advertising to the Daily Commercial for the Friday, July 27, 2018 publication. Monday, July 30, 2018, 4:00 PM, We will present and discuss the Tentative Millage and Tentative Budget in a Special School Board Meeting Monday, July 30, 2018, 5:01 PM, The Board will hold a Public Hearing on the Tentative Millage and Budget. Following the Public Hearing, the Board will approve the Tentative Millage and Budget Monday, September 10, 2018, 5:30 PM, the Board will hold a Pubic Meeting to present the Final Millage and Budget during a Special Board Meeting. Following the Public Hearing, the Board will adopt the Final Millage and Budget.
4 Total State and Local Funding for Operations $350,000,000 $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $ FYE 03 FYE 04 FYE 05 FYE 06 FYE 07 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 Total State Total Local Taxes for Operations
5 Total Weighted Full Time Equivalent 48,000 46,000 44,000 42,000 40,000 38,000 36,000 34,000 32,000 30,000 FYE 03 FYE 04 FYE 05 FYE 06 FYE 07 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19
6 Per Weighted Student Funding for Operations $7,000 $6,500 $6,000 $5,500 $5,000 $4,500 $4,000 FYE 03 FYE 04 FYE 05 FYE 06 FYE 07 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19
7 Comparison of Per Weighted Student Funding to the Consumer Price Index $8,000 $7,500 $7,000 $6,500 $6,000 $5,500 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 Total Operating Per Student Consumer Price Index
8 Bottom 10 Districts Comparison of Unweighted Student Funding $7,220 $7,200 $7,180 $7,160 $7,140 $7,120 $7,100 $7,080 $7,060 Marion Suwannee Osceola Polk Highlands Seminole Flagler Alachua Volusia Lake
9 Top Ten Districts Comparison of Unweighted Student Funding $10,060 $9,560 $9,060 $8,560 $8,060 $7,560 $7,060 Lake Gulf Sarasota Calhoun Gilchrist Glades Franklin Liberty Collier Jefferson Monroe
10 Millage Rate The Millage Rate is the value of tax multiplied by the taxable value of property, divided by 1,000 The Rolled Back Millage Rate is the tax rate necessary to equal the prior year s tax proceeds when multiplied by the current year s taxable value when adjusted for new construction and additions The Required Local Effort Millage is the Millage we are required to levy in order to participate in the Florida Education Funding Program (FEFP). The Millage is set by the Florida Legislators The Discretionary Millage is a Millage set at the discretion of the Board. The Discretionary Millage is capped at.748 Mills. Although the Board can levy less than the maximum, there are components in the (FEFP) that are reduced when the Board does not levy the maximum. The Capital Outlay Millage is levied for Capital Outlay purposes. It is capped at Mills. Other than a Voter Approved Additional Millage, the Board does not have the ability to levy additional millage.
11 Lake County s Millage for Education FYE 03 FYE 04 FYE 05 FYE 06 FYE 07 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 RLE Discretionary Capital
12 School Taxable Value $25,000,000,000 $20,000,000,000 $15,000,000,000 $10,000,000,000 $5,000,000,000 $ FYE 03 FYE 04 FYE 05 FYE 06 FYE 07 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19
13 School Taxable Value Compared to Local Taxes for Operations $25,000,000,000 $140,000,000 $20,000,000,000 $120,000,000 $100,000,000 $15,000,000,000 $80,000,000 $10,000,000,000 $60,000,000 $40,000,000 $5,000,000,000 $20,000,000 $ FYE 03 FYE 04 FYE 05 FYE 06 FYE 07 FYE 08 FYE 09 FYE 10 FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 $ School Taxable Value Total Local Taxes for Operations
14 Tentative Millages Required Local Effort Mills Discretionary Millage.748 Mills Maximum Capital Outlay Millage Mills Total Millage Mills For a home with a School Taxable Value of $125,000 and a homestead exemption, the homeowner would pay $ in taxes for Education.
15 Comparison of the FYE 2018 Budget by Object for the Operating Fund $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $ Total Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other
16 $160,000,000 Comparison of FYE 2018 Budget for Salary and Benefit Expense by Function for the Operating Fund $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $ Instruction Instructional Support School Administration General Administrative Services Transportation Operation of Plant Manitenance of Plant Administrative Technology Services
17 School Allocations from Operating Funds Total Budgeted School Allocations 3,784 Increase for Growth 30 Sub Total 3,814 Decrease from Adjustments to Formula (148) Total Budgeted School Allocations 3,666
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