UNION COUNTY PUBLIC SCHOOLS 500 North Main Street, Suite 700 Monroe, North Carolina / Or 704/ Fax: 704/

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1 500 North Main Street, Suite 700 Monroe, North Carolina / Or 704/ Fax: 704/ Dr. Ed Davis Superintendent L. Dean Arp, Jr., Chairman John Collins, Vice Chairman John H. Crowder Carolyn Lowder Laura Minsk Kimberly Morrison-Hansley John Parker David Scholl Richard Weiner To: Board of Education From: Daniel R. Karpinski Chief Finance Officer DRK Date: January 30, 2009 Re: BOE Quarterly Report Attached is the BOE Quarterly Revenue and Expenditure Report as of December 31, This report reflects the $6 million in total reversions the UCPS system has experienced as of December 31, 2008 for fiscal budget year as follows: A) The STATE Average Daily Membership (ADM) reversion of $2,431,757 due to the Department of Public Instruction (DPI) over projecting the number of students enrolled in UCPS by 1,409. B) The Local ADM reversion of $2,070,876 due to UCPS over projecting the number of students enrolled in UCPS and Charter Schools by 1,051 and; C) State.75% cut of $1,546,841. The attached report, however, does not reflect the additional $3,928,042 reversion the County Commission requested from the School System on Wednesday, January 21, The cumulative total of all the reversions noted above (~ $10,000,000) concerns the Cabinet Staff and Board Finance Committee not only as it relates to this fiscal year but the impact to next fiscal year as well. Since the STATE Average Daily Membership reversion noted in A) above reflects only one half (see Attachment A) of the second month ADM shortfall, the only solution will be to not fill positions that occur due to normal attrition and therefore class sizes may increase in the future. An additional concern is the fact that some of our designated fund balance will be used to fund these reversions and this may also have an impact on future year s operations.

2 STATE FUND BUDGET ENCUMBERED % STATE FUND REVENUE - YEAR TO DATE $197,996,696 $93,744,401 47% INSTRUCTIONAL PROGRAMS: Regular Instructional Services $135,189,627 $62,030,811 Special Population Services ,229,822 9,963,458 Alternative Programs and Services ,088,572 1,865,965 School Leadership Services ,386,799 4,535,650 School-Based Support Services ,475,701 5,635,897 Support and Development Services , ,126 Operational Support Services ,863,738 8,768,827 Financial and Human Resource Services ,843 77,900 25,000 22,776 Policy, Leadership and Public Relations , ,302 Nutrition Services ,698 44,689 TOTAL STATE FUND APPROPRIATION / EXPENDITURE $197,996,696 $93,744,401 47% STATE REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES $0 * Purpose Codes (revised October 2008) may be found at

3 LOCAL FUND BUDGET ENCUMBERED % LOCAL FUND REVENUE - YEAR TO DATE $87,631,829 $43,770,039 50% INSTRUCTIONAL PROGRAMS: Regular Instructional Services $22,376,205 $9,626,914 Special Population Services ,244,451 3,035,181 Alternative Programs and Services ,637,221 2,218,078 School Leadership Services ,834,586 3,463,910 Co-Curricular Services , ,936 School-Based Support Services ,993,990 3,681,566 Support and Development Services ,029, ,079 Special Population Support and Development Services ,802 91,642 Alternative Programs and Services Support & Develop ,282 99,622 Technology Support Services ,227, ,146 Operational Support Services ,875,831 13,742,314 Financial and Human Resource Services ,884,044 2,038,730 Accountability Services ,824 54,197 System-wide Pupil Support Services , ,537 Policy, Leadership and Public Relations ,052, ,057 Community Services , ,317 Nutrition Services ,757 28,504 Payment to Charter Schools ,285,324 1,109,000 Scholarships ,000 6,164 TOTAL LOCAL FUND APPROPRIATION / EXPENDITURE $87,631,829 $42,465,894 48% LOCAL REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES $1,304,145

4 CAPITAL OUTLAY FUND BUDGET ENCUMBERED % CAPITAL OUTLAY CARRYOVER AND REVENUE - YEAR TO DATE $118,341,429 $92,026,130 78% Category I - Construction - Bond Projects $96,683,026 $77,166,956 Category II - Furniture and Equipment 3,836,429 2,971,117 Category III - Vehicles 6,503,617 6,403,762 Category - IV - Construction Contingency 11,318,357 5,484,295 TOTAL CAPITAL OUTLAY FUND APPROPRIATION / EXPENDITURE CAPITAL OUTLAY REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES $118,341,429 $92,026,130 78% $0 FEDERAL GRANT FUND BUDGET ENCUMBERED % FEDERAL GRANT FUND REVENUE - YEAR TO DATE $13,712,828 $6,227,259 45% INSTRUCTIONAL PROGRAMS: Regular Instructional Services ,015, ,387 Special Population Services ,775,924 3,250,258 Alternative Programs and Services ,166,098 1,599,564 School-Based Support Services ,059, ,724 Support and Development Services ,968 11,363 Special Population Support and Development Services , ,299 Operational Support Services , ,664 Payments to Other Governmental Units ,252 0 Unbudgeted Funds ,425 0 TOTAL FEDERAL GRANT FUND APPROPRIATION/EXPENDITURE $13,712,828 $6,227,259 45% FEDERAL REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES $0

5 CHILD NUTRITION FUND BUDGET ENCUMBERED % CHILD NUTRITION FUND REVENUE - YEAR TO DATE $18,820,603 $8,522,293 45% APPROPRIATION/EXPENDITURES Nutrition Services $18,820,603 $8,504,235 TOTAL CHILD NUTRITION FUND APPROPRIATION/EXPENDITURE $18,820,603 $8,504,235 45% CHILD NUTRITION REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES $18,058 AFTER SCHOOL PROGRAM FUND BUDGET ENCUMBERED % AFTER SCHOOL CARE FUND REVENUE - YEAR TO DATE $4,473,100 $1,614,795 36% APPROPRIATION / EXPENDITURES Community Services $4,383,100 $1,442,535 Payments to Other Governmental Units , ,946 TOTAL AFTER SCHOOL CARE FUND APPROPRIATION / EXPENDITURE $4,473,100 $1,561,480 35% AFTER SCHOOL CARE REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES $53,315 GRAND TOTAL APPROPRIATION (BUDGET) TOTAL REVENUES - YEAR TO DATE TOTAL EXPENDITURES - YEAR TO DATE NET REVENUES OVER EXPENDITURES - YTD $440,976, % $245,904,917 56% $244,529,399 55% $1,375,517

6 900 Union (a) (b) ( c)=(b)-(a) 1/2( c) (e)=(b)+1/2( c (f)=(e)-(a) County Allotted or Projected FY , Allotment Adjustments for Higher of 1st or 2nd Month ADM - ATTACHMENT A Adjusted Allotted or Projected 2nd Month Increase (decrease) Add back (1/2 of Decrease) Adjusted 2nd Month Grade ADM ADM ADM ADM ADM TMH N/A N/A N/A N/A N/A N/A N/A Use LEA's Average Salaries Teachers $ 52,536 Kindergarte 3,094 3,091 3,085 (6) 3 3,088 (3) from FY08-09 Initial Allotment Instr. Support $ 59,313 1st 3,454 3,451 3,240 (211) 106 3,346 (105) Criteria Met For Adjustment? Yes 2nd 3,428 3,425 3,297 (128) 64 3,361 (64) (2nd Month ADM - Adj Allotted ADM) <= -100? Yes 3rd 3,293 3,290 3,200 (90) 45 3,245 (45) (2nd Month ADM - Adj Allotted) / Adj Allotted <= -2% Yes 4th 3,202 3,201 3,077 (124) 62 3,139 (62) Totals ADM by Grade Spans: 5th 3,104 3,104 3,004 (100) 50 3,054 (50) Grade 6th 3,088 3,088 2,914 (174) 87 3,001 (87) Adjusted 2nd Month Adjusted Allotted Difference 7th 3,106 3,106 2,946 (160) 80 3,026 (80) K-3 13,040 13,257 (217) 8th 2,974 2,974 2,930 (44) 22 2,952 (22) 4-6 9,194 9,393 (199) 9th 3,239 3,239 3,062 (177) 89 3,151 (88) 7-8 5,978 6,080 (102) 10th 2,791 2,791 2,703 (88) 44 2,747 (44) 9 3,151 3,239 (88) 11th 2,412 2,412 2,361 (51) 26 2,387 (25) ,336 7,426 (90) 12th 2,224 2,223 2,181 (42) 21 2,202 (21) ,439 13,639 (200) TOTAL 39,409 39,395 38,000 (1,395) ,699 (696) Summary of Allotment Adjustments Difference of Adj Allotted and Adjusted 2nd Month Your LEA's higher of 1st or 2nd month ADM is the 2nd Month ADM. Allotment adjustments are based on the Adjusted 2nd Month ADM. Grade Span Ratio/ADM Factor Adjusted 2nd Month Adjusted Initial Allotment Position Adjustment Dollar Adjustment PRC / Category (12.0) (9.0) (5.0) (3.5) (3.5) Classroom Teachers (1) 1, ,864.0 (33.0) $ (1,733,688) 001 / 001 Instructional Support (3.0) (177,939) 007 / 007 Noninstr. Support ADM Factor: $ ,592,237 10,782,738 (190,501) 003 / 003 Teacher Assistants (2) ADM Factor: $1, ,122,321 14,357,332 (235,011) 027 / 004 Classroom Supplies ADM Factor: $ ,274,442 2,315,348 (40,906) PSAT Funds (3) ADM Factor: $ ,417 16,713 (296) Subtotal (Classroom Supplies): (41,202) 061 / 100 Textbooks ADM Factor: $ ,598,489 2,645,223 (46,734) 000 / 051 Voc. Ed. Prog. Sup. (4) ADM Factor: $ , ,712 (6,682) 014 / 059 LEA Totals: (36.0) $ (2,431,757) Notes: (1) See Allotment Policy Manual for rounding rules. (2) Teacher Assistants are allotted for grades K-3 only. (3) Funds are allotted for students in grades 8 and 9 to take the PSAT. (4) Vocational Education Program Support is allotted for grades 8-12 only. Allotment includes a base amount of $10,000 (5) LEA's Adjusted Allotted ADM is the Allotted ADM being adjusted for new and growing Charter School reduction which is based on Charter School's 1st month ADM. LEA's Adjusted Initial Allotment is based on this Adjusted Allotted ADM.