Gwinnett County Public Schools

Transcription

1 Gwinnett County Public Schools Gwinnett County Board of Education Superintendent s Recommended Budget Mr. J. Alvin Wilbanks FY2016 Public Budget Document July 1, 2015 June 30, 2016

2 Gwinnett County Public Schools FY2016 Public Budget Document Superintendent s Recommendation Mr. J. Alvin Wilbanks CEO/Superintendent The mission of the Gwinnett County Public Schools is to pursue excellence in academic knowledge, skills, and behavior for each student, resulting in measured improvement against local, national, and world-class standards.

3 Gwinnett County Public Schools Fiscal Year 2016 Superintendent s Recommended Budget Table of Contents INTRODUCTION GENERAL FUND Executive Summary 1 General Fund Revenue Chart.. 35 Strategic Vision & Direction.. 5 General Fund Expenditure Chart 36 FY2016 Budget Development Calendar.. 6 Revenue per Student. 37 Highlights of Recent Past Budgets.. 7 History of State vs. Local Funding. 38 Organizational Chart 12 Projected Ending Unreserved Fund Balance Student Enrollment History and Future Estimate.. 13 Fund Balance as a Percentage of Expenditures. 40 General Tax Summary. 14 Expenditures by Function 41 Ad Valorem Taxes Chart. 17 Summary of Revenues and Expenditures 43 Value of One Mill on Net M&O Digest 18 Positions and Expenditures by Function.. 45 Comparison of Millage Levies. 19 Property Tax Digest.. 20 SPECIAL REVENUE FUND 68 Quality Basic Education (Q.B.E.) 21 CAPITAL PROJECTS FUND. 73 School Staff Allocation Formula. 23 DEBT SERVICE FUND 77 School Staff Point Values 28 ENTERPRISE FUND 80 Budgeted Downloaded Funds to Local Schools. 29 INTERNAL SERVICE FUND.. 82 FY2016 Proposed Teacher Salary Schedule 31 GLOSSARY 84 TOTAL BUDGET Total Revenue Chart 32 Total Expenditure Chart.. 33 FY2016 Budget - All Funds 34

4 Gwinnett County Public Schools Budget Introduction FY2016 Public Budget Document

5 Executive Summary Page 1 The Gwinnett County Board of Education s Fiscal Year 2016 (FY2016) budget, as recommended by CEO/Superintendent J. Alvin Wilbanks, is presented within this document. This budget represents an investment plan for Gwinnett County Public Schools (GCPS), its students, employees, and the community as a whole. The budget recommendations are tied directly to the vision and strategic direction of the Board of Education. The total proposed budget for FY2016 is approximately $1.858 billion, representing a decrease of 3.2% from the current FY2015 Total Budget. The proposed budget for the general operations of the school district is reflected in the General Fund at $1.446 billion, an increase of 5.0% over the current year. The individual funds and the changes from Fiscal Year 2015 are summarized below: Dollar Funds Comprising the FY2016 FY2015 Change Percentage Total Budget (In Millions) (In Millions) (In Millions) of Change General Fund $ 1,446.3 $ 1,377.5 $ % Special Revenue Fund (18.5) (18.4%) Capital Projects Fund (85.8) (42.9%) Debt Service Fund (27.2) (19.4%) Enterprise Fund % Internal Service Fund % Total Budget $ 1,858.3 $ 1,919.9 $ (61.6) (3.2%) This investment plan for FY2016 accommodates a student population that is projected to grow by 2,802 students, bringing the district enrollment for to more than 176,000 students. State Revenue The proposed FY2016 budget was developed for Gwinnett County Public Schools prior to the conclusion of the 2015 legislative session and final approval of the state budget. Therefore, the Governor s most current state budget recommendations at the time of budget development were used as the basis for the proposed local budget. Additional state revenue of approximately $73 million is projected for FY2016 due to two primary factors: GCPS will receive an additional $28.1 million over FY2015 due to a reduction in the amount of state revenue cuts made to the Quality Basic Education (QBE) funding formula cuts that began in FY2003. For the second consecutive year, the state budget includes funds to provide some relief to the austerity reduction in order to provide local education authorities the flexibility to eliminate teacher furlough days, increase instructional days, and/or increase teacher salaries. The temporary QBE reduction for Gwinnett County Public Schools in FY2016 is approximately $48.7 million, which is $28.1 million less than the FY2015 cut of $76.8 million. The cumulative effect of these reductions on the school district over the 14-year period is the loss of approximately $864.4 million in state funding.

6 GCPS also will see an increase of approximately $46.4 million in state revenue from earnings driven by the state QBE funding formula: $10.3 million in additional formula earnings due to projected student growth. an additional $7.2 million for the state-funded portion of teacher salary step increases and the additional certificated employees who will be enrolled in state health insurance plans. an additional $7.3 million for the increase in the employer contribution rates for the state s Teachers Retirement System. projected equalization funding for the district in FY2016 of $85.3 million, an increase of $16.2 million from FY2015. Due to enrollment growth and the change in the local property tax digest relative to other school districts in Georgia, GCPS statewide ranking based on property tax wealth per student fell nine spots to number 113 out of 180 districts. a $5.4 million decrease in the district s Local Five-Mill Share from $135.1 million to $129.7 million. Local revenue After five consecutive years (FY2010 FY2014) of property tax digest decline that totaled nearly 25%, the local tax digest appears to have stabilized and new construction is being added to the digest. For the second year in a row, the county s property tax digest is expected to grow. For FY2016, the increase in property tax revenue is budgeted at $13.3 million, a 3.0% increase. Expenses For FY2016 the school district once again closely scrutinized all proposed expenditures. However, there are a number of mandated increases in expenses in the area of employee salary and benefits that must be funded. Additional salary and benefit costs of approximately $17.0 million will be required to accommodate student growth and the opening of four new schools. 175 additional teacher/instructional support positions will be needed to serve the projected enrollment growth of 2,802 students and the opening of Discovery HS, Jordan MS, Baggett ES, and Graves ES in August Changes in employer benefit costs will result in approximately $11.4 million in net additional expenses for the district in FY2016. The employer contribution rate for the Teachers Retirement System of Georgia (TRS) will increase, costing an additional $11.5 million. The TRS costs for teachers only will be offset by the additional $7.3 million in state funds the district will earn through the QBE funding formula (see State Revenue above). The employer cost for health insurance premiums for over 6,200 non-certificated personnel is increasing by $1,800 annually per employee. This premium increase will cost the school district approximately $11.2 million. Fortunately, the employer contribution required for the Gwinnett Retirement System (GRS), the district s alternative to Social Security, will be $11.3 million less in FY2016 than in FY2015. The GRS Plan is extremely strong and well funded, which resulted in the plan s actuaries recommending a lower contribution rate for FY2016. Executive Summary Page 2

7 Executive Summary Page 3 In the area of new funding, the proposed FY2016 budget addresses needed salary improvements and other expenditures with a focus on the school district s core business of teaching and learning and increasing student achievement. These new investments include: Funding for a longevity-step salary increase for all eligible employees, a cost of approximately $15.7 million. 98% of current teachers are eligible for a step increase. Funding for a cost-of-living salary increase of 2.50% for all employees at a cost of $23.8 million. Adjustments to the teacher salary schedule to be more competitive with the metro-area average, a cost of $6.6 million Increasing the starting pay for entry-level teachers (teachers with no experience). Consolidating the number of steps on the salary schedule to provide more competitive salaries for current teachers in the earlier years of their careers. Additional instructional coach and specialist positions to support teachers in the classroom through enhanced instructional strategies, curriculum development, and staff development, and assistance with eclass initiatives. Additional operational and maintenance support for pupil transportation, fleet maintenance, and buildings/grounds maintenance. Salary improvements for bus monitors and special education paraprofessionals. In order to meet the challenges of mandated increases, fully fund the employee salary and investment plan improvements, and maintain a balanced budget, the following cost-saving measures will remain in place for FY2016: School staffing allocation formulas will be unchanged for FY2016. Schools will continue to receive positions to accommodate student growth, and average student/teacher ratios will remain within state-approved class-size limits. Division heads were directed to maintain their operating expense budgets at or below the prior year spending levels, while maintaining essential levels of service to support teaching and learning. The practice of leaving unfilled district-level positions vacant, to the extent possible, will continue. Only critically needed positions that the budget can continue to fund in future years will be filled as vacancies occur. Summary of the Six Funds in the Total Budget The General Fund, as recommended, represents 77.8% of the Total Budget. Primary day-to-day operations of the school district are budgeted through the General Fund. Student achievement and the teaching and learning process are the central focus of this budget, as evidenced by the fact that 71.0% of the General Fund budget is targeted for instructional services. The FY2016 General Fund budget is increasing by 5.0% over the FY2015 budget. The budgeted expenditure per student is increasing by 3.3% to $8,215.

8 The General Fund is proposed to be funded with projected state revenue in the amount of $883.3 million, federal revenue of $0.5 million, and local revenue in the amount of $565.0 million. The millage rate to support this budget is projected to remain unchanged but will be set in June once more complete data is available on the local property tax digest. As noted earlier, these figures are based on the most current projections and state recommendations at the time of budget development. The Special Revenue Fund in the FY2016 budget is projected to be $82.3 million, a decrease of $18.5 million over the current year. This fund accounts for federal categorical grants such as Title I, Title II, Title VI-B, and secondary vocational grants. The primary reason for the decrease is that the FY2015 budget includes eligible remaining balances carried forward from the prior year, while the FY2016 budget includes only proposed annual grant awards. The Capital Projects Fund in the FY2016 budget totals $114.4 million, a decrease of $85.8 million from the FY2015 level. This fund includes state capital outlay grants, proceeds from the General Obligation bonds approved by voters in February 2008, and the tax proceeds and expenses funded by the special purpose local option sales tax (SPLOST) approved by voters in November The Debt Service Fund for FY2016 will be $112.7 million, a decrease of $27.2 million from the FY2015 budget. A significant portion of the decrease for FY2016 is attributable to the recent refunding of General Obligation bonds, which generated a savings to the district of $21.5 million. This fund represents the budgeted principal and interest payments for outstanding debt associated with 1.) certificates of participation issued in April 2004, 2.) General Obligation bonds approved by voters in February 2008, and 3.) short-term Series 2012 bonds issued to advance fund the SPLOST IV program. The principal and interest payments on the short-term bonds will be paid with accumulated sales tax proceeds and will not require a debt service property tax levy. The millage rate required for the remaining General Obligation bonds is projected to remain unchanged but will be formally adopted in June. The Enterprise Fund contains the budget for the cafeteria operations for the school district. The total budget for this fund will be $91.9 million for FY2016. The Internal Service Fund represents the operations of the school district s workers compensation/risk management fund, employee shortterm disability program, and the in-house print shop. The total budget for this fund will be $10.7 million for FY2016. The Superintendent s recommended budget document is available for public review on the internet at The budget is also available in the Gwinnett County Public Schools Department of Budgets, located in the J. Alvin Wilbanks Instructional Support Center at 437 Old Peachtree Road, NW, in Suwanee. Interested citizens may call to request an appointment to review the detailed document. Executive Summary Page 4

9 Strategic Vision and Direction Page 5 Vision: What we aspire to be... Gwinnett County Public Schools will become a system of world-class schools where students acquire the knowledge and skills to be successful in college and careers. Mission: Why we exist - our core business... The mission of Gwinnett County Public Schools is to pursue excellence in academic knowledge, skills, and behavior for each student, resulting in measured improvement against local, national, and world-class standards. Core of the Gwinnett County Board of Education Our core business is teaching and learning. All children can learn at or above grade level. All children should reach their learning potential. The school effect is important and has a profound impact on every child s life. A quality instructional program requires a rigorous curriculum, effective teaching, and ongoing assessment. All children should be taught in a safe and secure learning environment. Commitments of the Gwinnett County Board of Education Gwinnett County Public Schools will give its core business, teaching and learning, priority over all other functions of the organization. All GCPS students will learn at or above grade level. All GCPS students will reach their learning potential. The school effect is important and Gwinnett County Public Schools will have a positive impact on every child s life. GCPS will have a quality instructional program that includes a rigorous curriculum, effective teaching, and ongoing assessment. All GCPS students will be taught in a safe and secure learning environment. Strategic Goals: The plan for achieving our mission... Gwinnett County Public Schools will... Ensure a world-class education for all students by focusing on teaching and learning the Academic Knowledge and Skills (AKS) curriculum. Ensure a safe, secure, and orderly environment for all. Optimize student achievement through responsible stewardship of its financial resources and the proactive pursuit of all resources necessary to meet current and future demands. Recruit, employ, develop, and retain a workforce that achieves the mission and goals of the organization. Support instructional and operational needs with technological systems and processes that support effective performance and desired results. Provide and manage the system s facilities and operations in an exemplary manner as determined by programmatic needs and best management practices. Apply continuous quality improvement strategies and principles as the way the organization does business.

10 Gwinnett County Public Schools FY2016 Budget Calendar October 7, 2014 Student count date for FTE funding October 16, 2014 Adopt budget development calendar for fiscal year 2016 December 1, Complete FY 2015 mid-year salary/position budget amendment No later than December 19, Distribute FY 2016 budget development packages to program managers December 22, January 31, Prepare FY2016 program budget requests February 2, Central Office budget managers submit completed proposed budget requests to Budget Office February 3-20, Prepare budget request summary March 2, Superintendent and Cabinet meet to discuss FY2016 budget requests March 28, Board budget work session (Saturday) April 14, Board budget work session; adoption of tentative budget; (Area Board Meeting District III North Gwinnett HS) May 7 and May 10, Publish budget advertisement in newspaper May TBD, First Public Hearing on Budget May 28, Second Public Budget Hearing; Final Budget Adoption; and Adoption of Tentative millage rate June TBD, 2015 Submission of Adopted Budget to Carl Vinson Institute in compliance with GA Law. June TBD, 2015 Final Adoption of millage rate September TBD, 2015 Transmit adopted budget to State Department of Education March 5, 2015 Superintendent s Recommendations due to Budget Office March 10-20, Preparation and printing of Superintendent's recommended budget FY2016 Budget Development Calendar Page 6

11 Highlights of Recent Past Budgets Page 7 FY 2008 The M & O and Debt service millage rate remained unchanged from the previous year, at mills and 1.30 mills respectively. A minimum 3.0% cost-of-living salary increase was given to all employees. The budget provided funding for more than 800 new staff positions needed as a result of growth in the number of students (7,000) and the opening of four new schools. Budget planning included the continued state revenue reductions which began in FY03. The temporary QBE reduction was budgeted at $12.9 million, down from $15.5 million for FY07. Knowing that QBE revenue reductions would likely continue and any new state funding would be earmarked for salary increases for teacher s, the school system once again began close scrutiny of all current expenditures. Thus, budget requests for non-salary items were held at or below prior year levels while maintaining an appropriate level of service to support teaching and learning. In the area of new funding, the proposed FY2008 budget included approximately $8.2 million in improvement expenditures that are tied to the school district s core business of teaching and learning and increasing student achievement. Among the major improvement items proposed in the General Fund are the following: FY2009 Full implementation of the Benchmark Assessment Program in the middle schools Enhancements to the middle school advisement program Materials to support the state-mandated graduation coaches program in all middle and high schools Funding for instructional materials for the new Gwinnett School of Mathematics, Science and Technology An increase in the allotment formula for self-contained special education teacher points Various instructional and operational start-up costs associated with the opening of three new elementary schools Additional transportation support for student field trips and extracurricular activities The M & O and Debt service millage rate remained unchanged from the previous year, at mills and 1.30 mills respectively. A minimum 2.5% cost-of-living salary increase was given to all employees. The budget provided funding for more than 609 new staff positions needed as a result of growth in the number of students (4,000) and the opening of three new schools. Budget planning included the continued state revenue reductions which began in FY03. The temporary QBE reduction was budgeted at $13.4 million. Knowing that QBE revenue reductions would likely continue and any new state funding would be earmarked for salary increases for teacher s, the school system once again began close scrutiny of all current expenditures. Thus, budget requests for non-salary items were held at or below prior year levels while maintaining an appropriate level of service to support teaching and learning.

12 In the area of new funding, the proposed FY2009 budget included approximately $11.2 million in improvement expenditures that are tied to the school district s core business of teaching and learning and increasing student achievement. Among the major improvement items proposed in the General Fund are the following: Expansion of the Benchmark Assessment Program to include full implementation in all schools Funding for expanded textbook and property inventory procedures for all schools Funding for instructional materials and support for student growth and opening of new schools Opening of an additional maintenance district shop to support new schools in the northeast corner of Gwinnett County Various instructional and operational start-up costs associated with the opening of three new elementary schools Additional operational and maintenance support for transportation, grounds and buildings FY2010 The M & O and Debt service millage rate remained unchanged from the previous year, at mills and 1.30 mills respectively. The proposed Total Budget for FY2010 is approximately $2.0 billion, representing an increase of 5.4% from the current FY2009 Total Budget. The proposed budget for the general operations of the school district is reflected in the General Fund at $1.3 billion a decrease of 1.1% over FY2009. This investment plan for FY2010 accommodates a student population that is projected to grow to over 158,900 students, an increase of approximately 1,700 students, and the opening of nine new schools and one replacement school. Consistent with the Governor s state budget recommendations, funding is not included in the local budget for any cost-of-living salary increases for FY2010. However, the budget does include the appropriation of just over $16 million to fund longevity-step salary increases for all eligible employees. The state budget recommendations also include the continuation of state revenue cuts made to the Quality Basic Education (QBE) funding formula that began in FY2003. The temporary QBE reduction for FY2010 is approximately $27.9 million. Also impacting revenue for FY2010 is the projected decline in the local property tax digest. Based on the current trend in the housing market and the number of assessment appeal notices filed with the county tax assessor s office, local property tax revenue is projected to decline by $9.4 million. Knowing early on in the budget development process that FY2010 would be challenging due to the continued QBE revenue reductions and the projected decline in the property tax digest; the school district once again closely scrutinized all current expenditures. The heads of each organizational division were instructed to reduce operating expense budgets by a minimum of 5% from the current level, while maintaining appropriate levels of service to support teaching and learning. The number of personnel points allotted to each school based on projected enrollment was reduced by 6%. This reduction represents approximately 330 teacher points that will not be funded for the district s 122 schools, saving approximately $24.7 million. No reduction in force among current employees was recommended, and average class-size allotments were affected by less than one student per class Highlights of Recent Past Budgets Page 8

13 Highlights of Recent Past Budgets Page 9 For the fourth consecutive year, school custodial staffing allotments were reduced by 5%, resulting in an additional savings of $1.3 million, while still allowing for over 91 new custodial positions for new schools and additions to existing schools. FY2011 The M & O and Debt service millage rate remained unchanged from the previous year, at mills and 1.30 mills respectively. The proposed Total Budget for FY2011 is approximately $1.8 billion, representing a decrease of 12.5% from the current FY2010 Total Budget. The proposed budget for the general operations of the school district is reflected in the General Fund at $1.2 billion a decrease of 4.1% over the prior year. This investment plan for FY2011 accommodates a student population that is projected to grow to over 160,900 students, an increase of approximately 1,600 students, and the opening of eight new school facilities and three school additions. The state budget recommendations also include the continuation of state revenue cuts made to the Quality Basic Education (QBE) funding formula that began in FY2003. The temporary QBE reduction for FY2011 is approximately $106.4 million, an increased loss of $14.0 million over the mid-term FY2010 amount. The cumulative effect of these reductions over the nine-year period is the loss of approximately $400.2 million for Gwinnett County Public Schools. Federal American Recovery and Reinvestment Act (ARRA) state stabilization funds are included in the state budget for FY2010 and FY2011 to partially offset state revenue reductions in QBE funding. The state budget is using federal funds earmarked for FY2011 to balance the FY2010 state budget. As a result, there will be a corresponding reduction in ARRA funds available for FY2011, which will further reduce Gwinnett County Public Schools revenue for FY2011 by approximately $26.3 million from the amount at mid-term FY2010. Also impacting revenue for FY2011 is the projected decline in the local property tax digest. Based on the current trend in the housing market and the number of assessment appeal notices filed with the county tax assessor s office, local property tax revenue is projected to decline by $44.1 million, a decrease of 7.6%. This is the second consecutive year the local digest has decreased. With the continued QBE revenue reductions (state) and the projected decline in the property tax digest (local) the school district took the following measures to balance the FY2011 budget. Division heads reduced their operating expense budgets by a minimum of 7.5% (12.5% over a two-year period) resulting in a projected savings of $7.5 million. Class size allotments were increased by one student per class in grades K-12, hiring approximately 416 fewer teachers saving approximately $31.2 million. The budget includes three furlough days for all employees except bus drivers and school nutrition staff representing savings of $15.6 million. Approximately $9.0 million will be saved due to the Board s annual rate for employer contributions to the Gwinnett Retirement System (GRS) changing from 5.98% to 4.88% as recommended by GRS plan actuaries. A hiring freeze will be in effect for FY2011.

14 FY2012 The M & O and Debt service millage rate remained unchanged from the prior year at mills and 1.30 mills respectively. The proposed Total Budget for FY2012 is approximately $1.7 billion, representing a decrease of 6.1% from the FY2011 budget. For FY12 the revenue budget was impacted by the following: The state budget recommendations include the continuation of state revenue cuts made to the Quality Basic Education (QBE) funding formula that began in FY2003. The reduction for FY12 is approximately $113.3 million. Gwinnett County Public Schools state revenue for FY2012 will decline by approximately $12.4 million due to the expiration of federal American Recovery and Reinvestment Act (ARRA) funding. Also significantly impacting the FY12 revenue budget is the continued decline in the local property tax digest. The tax digest is projected to decline 8.0% or $43.1 million. The following measures were recommended to meet the challenges and balance Division heads reduced their operating expense budgets by a minimum of 5.0% from the current level resulting in savings of $5.1 million (a cumulative reduction totaling 17.5% over a three-year period), School staffing point allocation formulas were revised district wide. The district will hire approximately 650 fewer teachers as a result, saving approximately $47.8 million. The budget includes two furlough days for all employees except bus drivers and school nutrition staff, saving a projected $10.4 million. System employees will not receive a longevity-step salary increase. A hiring freeze will continue for FY2012 resulting in anticipated savings of approximately $4.3 million. Only critically needed positions that the budget can continue to fund in future years will be filled as vacancies occur during the year. FY2013 The M & O and Debt Service millage rate remained unchanged for the 8 th consecutive year at mills and 1.30 mills respectively. Budget planning continued with declines in state and local funding. The state budget included the continuation of revenue cuts to the Quality Basic Education formula cuts that began in The reduction for FY13 is approximately $113.3 million and over the 11-year period the loss is $630.5 million. Gwinnett County Public Schools qualified for the funding under the state s equalization grant for FY13. The projected funding is $45.4 million. Also, impacting revenue estimates for FY13 was the continued decline in the local property tax digest, for the fourth year in a row. The projected decline is $35.5 million or 7.9%. The decline totals 24% of the four year period, which will result in an annual cumulative loss of $133 million in local property tax revenue for future budget years. Highlights of Recent Past Budgets Page 10

15 Highlights of Recent Past Budgets Page 11 With another challenging year ahead, the district closely scrutinized expense budgets and took the following measures to balance the FY13 budget: Central office operating budgets were reduced by 2.5%, the fourth year a reduction (20% over four years, saving $23 million annually) School staffing allocation formulas were revised district wide to add two students to most class sizes. The budget included the elimination of 54 central office positions. The employer contribution rate for the Gwinnett Retirement System (GRS) changed from 5.09% to 2.43%. In addition, changes were made in vested years of service and spouse survivor benefit options to align GRS with the Teachers Retirement System. The budget included the continuation of two furlough days for all employees except bus drivers and school nutrition staff. FY2014 While there are still challenges ---local tax digest is projected to decline for the fifth year in a row ; state austerity reductions continue; growth in student enrollment; increases in employee health insurance costs; and increased employer retirement benefit expenses ---an increase in state funding means the district will be able to balance the budget by continuing the cost saving measures implemented in previous years. The challenges were met by additional state revenue for enrollment growth and additional earnings from the Equalization Grant funding for lowwealth districts. In the area of new discretionary expenses the budget includes funding for the elimination of the two furlough days for all employees and the addition of 18 school resource officer positions. The M & O millage did increase this year from mills to mills. The Debt Service millage rate increased from 1.30 mills to 2.05 mills to fund the existing general obligation bond debt in FY2014 and beyond. The increase is required after holding the millage rate steady for the past 8 years through the recession. FY2015 A 5% growth in the property tax digest, a smaller state austerity cut, and growth in student enrollment, means that GCPS will be able to balance its budget and also provide much needed raises for its employees. While all other cost-saving measures which were put into place over the past five years will remain, teachers, and all other employees will see an increase in pay for the first time since the school year. All full-time employees received a 2% cost-of-living raise and a longevity-step salary increase for all eligible employees, along with bus drivers received an additional $1.25/hour. Additional instructional positions were added to enable each elementary school to implement Reading Recovery. 9 school resource officer (SRO) positions were added which provides an SRO at each high school and middle school. The M & O and Debt Service millage rate remained unchanged at mills and 2.05 mills respectively.

16 Gwinnett County Public Schools Page 12

17 Enrollment Estimate (Estimate for budget purpose only.) FY2016 FY2017 FY2018 FY2019 FY2020 Enrollment Projection 176, , , , ,114 Change from prior year 2,802 3,017 2,975 2,997 3,077 Five Year History of Enrollment FY2011 FY2012 FY2013 FY2014 FY2015 Enrollment 160, , , , ,246 Change from prior year 1,446 1,626 2,607 4,173 4, , , , , , , , , , , , , , , , ,000 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 Estimate FY2017 Estimate FY2018 Estimate FY2019 Estimate FY2020 Estimate Pupil Enrollment: History and Future Year Estimates Page 13

18 General Tax Summary Page 14 The ad valorem tax, more commonly called property tax, is the primary source of revenue for local governments in Georgia. Ad Valorem means "according to the value," and property is taxed based on its assessed value. The County Board of Tax assessors, which is appointed by the County Board of Commissioners, evaluates and assesses all property for tax purposes. Assessed value by law is based on 40% of the fair market value as of January 1 each year. The millage rate is a determining factor in the calculation of taxes (a mill is $1 for each $1,000 of assessed value). State authorities set the millage rate for State taxes. County Board of Commissioners set the millage rate for County taxes and the County Board of Education sets the millage rate for County school taxes. The millage rate is established by the various authorities by dividing revenue needed by the 40% net assessment. The Tax Commissioner s Office is responsible for billing and collecting taxes based on the set millage rate. The school district pays a 1.5% fee to the Tax Commissioner for collection of the school taxes. Tax Exempt Property All public property, all institutions of purely public charity, non-profit hospitals, non-profit homes for the elderly, places of religious worship and burial, all personal property used within the home (if not held for sale or other commercial use) are exempt. All tools and implements of trade of manual laborers, and all domestic animals not exceeding $300 in actual value are exempt from the property tax. Tax exempt status must be applied for before tax liability on the property will be removed. Property Tax Returns Individuals are required by law to file a personal property tax return between January 1 and April 1 for all real or personal property owned or purchased in the previous calendar year. Real property consists of real estate and any permanently affixed improvements, such as buildings. Personal property consists of: a) Furniture, fixtures, machinery, equipment, inventory or any other personal property used in business. b) Aircraft and boats/motors owned by any individual or corporation.

19 Personal property tax returns shall be filed each year by all persons residing in or doing business in Gwinnett County. Personal property is exempt if the total value of taxable tangible personal property owned by the taxpayer within the county does not exceed $500. Tax Exemptions These exemptions apply only to homestead property. Homeowners must meet the regular homestead exemption requirements. This means individuals must own, occupy and claim the legal residence as property on January 1 to be eligible for any of these exemptions. These exemptions are automatically renewed each year unless there is a change in ownership of the property or eligibility. The amount exempted is deducted from the 40% assessed value of the property in the applicable tax categories. Gwinnett County School Exemptions Regular Homestead Exemption (S1R) This exemption is for all property owners who occupy the property as of January 1. There is no income or age limit. This exemption includes $4,000 off the assessed value for regular school tax. Regular School Exemption (S3) Homeowners must be 62 years old as of January 1. Has income requirement. This exemption includes $10,000 off the assessed value for school and $10,000 off school bond. Seniors School Exemption (S4) Homeowners must be 65 years old as of January 1. Has income requirement. This exemption includes $10,000 off the assessed value for school and $10,000 off school bond. Disabled Veteran Exemption (S5) This exemption applies to homeowners who are certified by the U. S. Department of Veterans Affairs stating 100% service-connected disabled. This exemption extends to the unremarried widow/widower or minor children of the disabled veteran. There is no age or income limit. This exemption includes $60,000 off the assessed value for regular school and school bond. Spouse of Peace Officer or Firefighter killed in the Line of Duty (SG) Applies to unremarried widow/widower of a police officer or firefighter killed in the line of duty. A 100% exemption is provided for regular school and school bond taxes. There is no age or income limit. Surviving Spouse Exemption (SS) Applies to homeowners who are certified by the U.S. Secretary of Defense stating unremarried surviving spouse receives spousal benefits as a result of the death of spouse who was killed or died as a result of a war or armed conflict while on active duty. This exemption includes $60,000 off the assessed value on school and school bond. There is no age or income limit. General Tax Summary Page 15

20 General Tax Summary Page 16 Disability Exemption (L1) Homeowners of any age who are 100% totally and permanently disabled are entitled to an exemption of $4,000 off the assessed value on school and $4,000 off school bond. Senior Exemption (L3A) This exemption applies to homeowners who are 65 years old as of January 1. Has income requirements. This exemption includes $20,000 off the assessed value for school. Senior School Exemption (L5A) This exemption applies to homeowners who are 65 years old or 100% disabled as of January 1. Has income requirement. This exemption applies to the house and one acre of property. Claimants are exempt from all school and school bond tax. Motor Vehicle Title Tax Effective March 1, 2013, House Bill 386 removes the sales tax and annual ad valorem tax on newly-purchased vehicles. This is being replaced by a title tax of 7.00% in calendar year This one-time title tax is based on the fair market value of the vehicle determined by the Georgia Department of Revenue. On vehicles currently owned, motor vehicle ad valorem taxes will continue to be paid at the time of purchase of auto tag renewal decals. The ad valorem tax is assessed at 40% based on a combination of the fair market value and wholesale value of the vehicle. This assessed value multiplied by a millage rate determines the taxes. Ad valorem taxes are collected with annual tag renewals on the birth date of the vehicle owner. Intangible Recording Tax The Georgia Intangible Recording Tax is paid to the Tax Commissioner by holders of long-term notes secured by real estate. The rate is $1.50 for each $500 or fractional part of the face amount of the note. The maximum amount of recording tax on any single note is $25,000. (O.C.G.A ) Real Estate Transfer Tax The Real estate transfer tax is an excise tax on transactions involving the sale of real property where title to the property is transferred from the seller to the buyer. The tax is based upon the property s sale price at a rate of $1.00 on the first $1,000 or fractional part of $1,000 and at a rate of 10 cents for each additional $100 or fractional part of $100. The seller is liable for the real estate transfer tax, though frequently the parties agree in the sales contract that the buyer will pay the tax. (O.C.G.A )

21 Total Millage Rate Maintenance & Operations Debt Service Fiscal Year FY2016 millage rate will be set at a meeting June Ad Valorem Taxes Page 17

22 Value of One Mill on Net M & O Digest Page $27.1 $ Millions $25.0 $23.6 $25.4 $ $ (projected) Fiscal Year Note: Effective with fiscal year 2015, the motor vehicle portion of the digest is assumed unchanged for presentation purposes due to the implemetation of HB386 "Title Ad Valorm Tax".

23 M&O $19.25 M&O $19.25 M&O $19.80 M&O $19.80 M&O Debt $1.30 Debt $1.30 Debt $2.05 Debt $2.05 Debt $100,000 Home M&O: $ $ $ $ To be Debt Service: determined. Total: $ $ $ $ $150,000 Home M&O: $ 1, $ 1, $ 1, $ 1, Debt Service: Total: $ 1, $ 1, $ 1, $ 1, $200,000 Home M&O: $ 1, $ 1, $ 1, $ 1, Debt Service: Total: $ 1, $ 1, $ 1, $ 1, $250,000 Home M&O: $ 1, $ 1, $ 1, $ 1, Debt Service: Total: $ 1, $ 1, $ 2, $ 2, Comparison of Millage Levies Page 19

24 Property Tax Digest Page 20 Residential 55.20% Other 0.57% Utility 1.77% Motor Vehicle/Mobile Home 7.61% Personal Property 9.42% Commercial/Industrial 25.43%

25 Quality Basic Education (Q.B.E.) Page 21 Revenue from the State of Georgia is earned primarily on a per student or full-time equivalency FTE basis. There are 19 direct instructional programs defined by the State of Georgia for which local school districts earn FTE revenue. Each program is assigned a "weight" and the weight is an indication of the relative cost of each program compared to the base student cost assigned a weight of 1.00 in grades The 19 programs as defined by the State of Georgia and their estimated weights and values for FY2016 are: Program FY2016 Weight FY2016 Value Kindergarten $4, Kindergarten Early Intervention $5, Grades $3, Grades 1-3 Early Intervention $4, Grades $2, Grades 4-5 Early Intervention $4, Grades $2, Middle School Programs $2, Grades $2, Career, Technical, & Agricultural Educ. Lab (CTAE Lab) $2, Special Ed. - Category I $5, Special Ed. - Category II $6, Special Ed. - Category III $8, Special Ed. - Category IV $14, Special Ed. - Category V $6, Gifted $4, Remedial Education $3, Alternative Education $3, ESOL Program $6,181.94

26 In addition to QBE formula earnings that are driven by the above FTE amounts, other revenue is earned for categorical grants as follows: Transportation o Revenue is earned for students who live outside a 1.5 mile radius of their school. Current budget estimates are approximately $5.2 million in FY16. Five Mill Buy In o Subtracted from a school district's earnings is the requirement of a "Five Mill Buy In" or cost of participating in the QBE program. Under the Five Mill Buy In provision, each school district is required to levy 5 mills of property tax. The value of 5 mills worth of property tax revenue is a direct reduction of total State Earnings. For FY16, the Five Mill Buy In for Gwinnett County Public Schools is projected to be $129.7 million. Educational Equalization Funding Grant o Equalization grants are additional State funds earned by school districts above the core QBE formula earnings. These funds are intended to narrow the gap between systems in terms of property tax wealth per student (WPS). The amount of the grant each year is determined by a system s property tax WPS in relation to the statewide average for school systems. Legislation was introduced and passed during the 2012 session (HB824) to enact changes to the grant program including the method for calculating and distributing funds. o Gwinnett County Public School District began qualifying for equalization funding in FY08 and has received this funding each year thereafter. The district s projected funding appropriation for FY16, is $85.3 million. o Gwinnett County currently ranks 113 out of 180 school districts state-wide in WPS. The district s ranking has declined for each year since FY07 due to the continued growth in students outpacing the change in the property tax digest relative to other school districts in Georgia. Quality Basic Education (Q.B.E.) Page 22

27 School Staff Allocation Formula Page 23 Category Elementary Middle High Kindergarten Teacher Kindergarten FTE divided by 22 n/a n/a Early Intervention Program (EIP) FTE for EIP students in Grades K-5 divided by 18 n/a n/a Teacher Specialist FTE in Grades 1-5 divided by 345 FTE in Grades 6-8 divided by 345 n/a (Art, Music, PE) Classroom Teachers Grades 1-3: FTE divided by 25 FTE in grades 6-8 divided by 27 FTE in grades 9-12 divided by 27 Additional Staff Grades 4-5: FTE divided by for each school and points per 1,000 students 2.0 points per 1,000 students points per 1,000 students enrolled, or fractions thereof. enrolled, or fractions thereof. enrolled, or fractions thereof. i.e.(.0015 X students enrolled) i.e.(.0020 X students enrolled) i.e. (.0015 X students enrolled) Planning Time 1.0 point for teacher planning time. n/a n/a Grades 1-5 Planning Refer to Grades 1-5 Planning Chart and subtract Teacher Specialist Points & Planning Point GRADES 1-5 POINTS 1-21 = = = = = = = = = = = = = = = = = = = = = = =10.00 n/a n/a

28 Category Elementary Middle High Vocational Education Teacher n/a n/a FTE for vocational education classes divided by 27 Local School Technology Coordinator (LSTC) One for each elementary, middle, and high school. Buice, Hooper, Maxwell HS of Technology, Monarch and Oakland Meadow are allocated differently. Counselor Media Specialist Assistant Principal School enrollment: School enrollment: School enrollment: = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = 8.50 (3990 & over = (2000 & over = additional 0.5 counselor for each additional 250 students) One per school. (3000 & over = additional 0.5 counselor for each additional 250 students) One per school. additional 0.5 counselor for each 220 additional students) One per school. Schools with an enrollment exceeding 1,000 earn one additional media specialist. School enrollment: School enrollment: School enrollment: = 1.0 AP = 1.0 AP = 0.5 AP = 2.0 AP s = 2.0 AP s = 1.5 AP s = 2.5 AP s = 2.5 AP s = 2.0 AP s = 3.0 AP s = 3.0 AP s = 3.0 AP s = 3.5 AP s = 3.5 AP s = 3.5 AP s = 4.0 AP s = 4.5 AP s = 5.5 AP s = 6.5 AP s = 7.5 AP s = 8.5 AP s = 9.5 AP s =10.5 AP s (2850 & over = additional 0.5 AP for each additional (3000 & over = additional 0.5 AP for each (3625 & over = additional 1.0 AP for each 475 students) additional 500 students) additional 250 students) See point value chart See point value chart See point value chart School Staff Allocation Formula Page 24

29 School Staff Allocation Formula Page 25 Category Elementary Middle High Gifted Gifted FTE divided by 18 Gifted FTE divided by 18 Gifted FTE divided by 18 If the calculation is less than 1.0, the value will be If the calculation is less than 1.0, the value will be If the calculation is less than 1.0, the value will be rounded to 1.0. rounded to 1.0. rounded to 1.0. Connections n/a One Strings teacher for every 138 students One Strings teacher for every 138 students enrolled. School enrollment < 500 =.50 point for Band. School enrollment between 500 and 900 = 1.00 point for Band. Above 900 enrollment, schools are expected to use the "extra" points for Band. In-School Suspension Teacher n/a One In-School Suspension Teacher per middle school. Kindergarten Paraprofessional Kindergarten FTE divided by 22 n/a One In-School Suspension Teacher for each high school except for Maxwell HS of Technology and both GIVE Centers. n/a See point value chart Kindergarten EIP Paraprofessional Kindergarten EIP FTE divided by 18 n/a n/a See point value chart Computer Lab Paraprofessional One per school. n/a n/a Administrative Assistant See point value chart One per school. One per school. One per school. (220 day employee) (220 day employee) (230 day employee) See point value chart See point value chart See point value chart Office Clerk I n/a n/a School enrollment: (190 day employee) for = 0.5 counseling office 1250 & over = 1.0 See point value chart Office Clerk III School enrollment: School enrollment: School enrollment: (210 day employee) = = = = = = = = = = = = 6.0 (additional ½ clerk for each additional 1250 students) (additional ½ clerk for each additional 1250 students) See point value chart See point value chart See point value chart (additional clerk for each additional 400 students)

30 Bookkeeper Category Elementary Middle High One half-time per school. One per school. One per school. (210 days) (210 days) (230 days) See point value chart See point value chart See point value chart Media Clerk One per school. One per school. One per school. (190 day employee) See point value chart See point value chart See point value chart Instructional Clerk Projected FTE for Grades Projected enrollment n/a (190 day employee) 4 and 5 divided by 345 (including Special Ed.) for Grades 6-8 divided by 345 See point value chart See point value chart SASI Clerk (220 day employee) School Health Worker (190 days) Transition Intervention 1-4 transition students 0.25 point 5-9 transition students 0.50 point transition students 0.75 point transition students 1.00 point transition students 1.25 point (above 23: additional 0.25 point per 5 students) Type I Intervention Free & Extra (Socio-Economic) Reduced: Points: 30-40% % % % % % % 1.75 Type II Intervention (Student Mobility) Mobility Rate: Extra Points: 26-35% % % % % % % % One for each school except Buice, Hooper, Monarch and Oakland Meadow. They are allocated differently. See point value chart One for each school except Oakland Meadow which is allocated differently. See point value chart Points allotted based on 50% of each elementary and middle school s previous year Gateway failure n/a rate for grade 4 or 7 according to the following schedule: Calculate Free & Reduced percentage as the average of all elementary schools in the cluster. Use same allocation table as used for elementary additional points. Base calculation on October data from prior year. (Does not include Buice, both GIVE Centers, Hooper, Maxwell HS of Technology, Phoenix HS, and Oakland Meadow.) For all levels calculate mobility as the ratio of Total Entries and Withdrawals to Total School Enrollment for the time period between Labor Day and Spring Break. (Does not include Buice, both GIVE Centers, Maxwell HS of Technology, Oakland Meadow, and Phoenix HS.) School Staff Allocation Formula Page 26

31 School Staff Allocation Formula Page 27 Category Elementary Middle High Type IV Intervention (Special Education Self Contained Units) Results Based Evaluation System (RBES) Number Sp Ed Extra Self Contained Units: Points: (Does not include Buice, both GIVE Centers, Hooper, Maxwell HS of Technology, Monarch and Oakland Meadow.) Single year benefit of 1.0 teacher point or monetary equivalent or combination of the two. Measured by RBES. English to Speakers of Other Languages (ESOL) Interrelated Resource K FTE divided by 13 FTE divided by 16 FTE divided by 20 K State Maximum Class Size 7 State Maximum Class Size 7 State Maximum Class Size 7 Max No. segments/day with 5 classes 35 Max No. segments/day with 5 classes 35 Max No. segments/day with 5 classes 35 1:30 Segments 1:35 Segments 1:35 Segments Speech and Language Pathologist State Maximum Caseload 55 1:35 Caseload Pre-K 1:45 Caseload K-12 Gwinnett InterVention Education Centers (GIVE) Regular Education Teachers One additional teacher point allotted when regular education student/teacher ratio exceeds 15/1 Stellar Substitutes One stellar substitute position. (Includes Buice, both GIVE Centers, Hooper, Maxwell, Monarch, and Oakland Meadow.) Reading Recovery K points per ES N/A N/A End Notes 1. With the approval of the appropriate Human Resources Director, principals may make decisions about staffing provided SACS and state standards are met. The total staff employed at a school may not exceed the total point value represented by the school s allotment. 2. Clerical staff may be employed in combinations of office clerk, counseling clerk, or media clerk to meet SACS standards.

32 School Staff Point Values Position Point Value Assistant Principal - Elementary 1.25 Assistant Principal - Middle/High 1.50 Media Specialist 1.00 School Counselor 1.00 Classroom Teacher 1.00 JROTC Instructor 0.75 Local School Technology Coordinator 1.00 Paraprofessional days 0.50 Administrative Assistant 0.70 Elementary and Middle School days Administrative Assistant 0.75 High School days Bookkeeper, Elementary day - half-time 0.30 Bookkeeper, Middle days 0.60 Bookkeeper, High days 0.75 Clerk IV days 0.55 Clerk III days 0.50 Clerk II days 0.45 Clerk I days 0.40 Counseling Clerk Instructional Clerk Media Clerk SASI Clerk days 0.60 School Health Worker days 0.40 Non-Allocated Positions Position Point Value Assistant Principal Title I - Elementary Schools Only 1.25 Assistant Principal Title I - Middle/High Schools Only 1.50 Administrative Intern 1.00 Parent Instructional Support Coordinator - Title I Schools Only 1.00 Parent Liaison - Title III Schools Only 0.50 School Staff Point Value Page 28

33 Budgeted Downloaded Funds to Local Schools Page 29 Elementary Schools Middle Schools High Schools Per Pupil Allotment Per Pupil Allotment Per Pupil Allotment $42.75 per student per school with 0-24% F/RP lunch $43.75 per student per school with 0-24% F/RP lunch $47.75 per student per school with 0-24% F/RP lunch $43.50 per student per school with 25-50% F/RP lunch $44.50 per student per school with 25-50% F/RP lunch $48.50 per student per school with 25-50% F/RP lunch $44.25 per student per school with % F/RP lunch $45.25 per student per school with % F/RP lunch $49.25 per student per school with % F/RP lunch Principal Discretionary Download Principal Discretionary Download Principal Discretionary Download $10.00 per FY16 projected enrollment. $12.25 per FY16 projected enrollment. $12.25 per FY16 projected enrollment. ESOL Supplies ESOL Supplies ESOL Supplies $8.50 per ESOL student segment ($400 minimum) $8.50 per ESOL student segment ($400 minimum) $8.50 per ESOL student segment ($400 minimum) Gifted Supplies Gifted Supplies Gifted Supplies $3.75 per gifted student $3.50 per Gifted student $3.00 per Gifted student Summer Staff Resources Summer Staff Resources Summer Staff Resources $3.38 per student per FY17 projected enrollment $1.97 per student per FY17 projected enrollment $8.33 per student per FY17 projected enrollment Textbooks & Property Inventory Management Textbooks & Property Inventory Management Textbooks & Property Inventory Management Funds allocated by FY16 projected enrollment. Funds allocated by FY16 projected enrollment. Funds allocated by FY16 projected enrollment. Staff Development Staff Development Staff Development $4.12 per student per school for substitutes for inservice $4.12 per student per school for substitutes for inservice $4.12 per student per school for substitutes for inservice and staff development activities (plus benefits) and staff development activities (plus benefits) and staff development activities (plus benefits) Telephone Telephone Telephone Funds allocated by school. Amount determined by Funds allocated by school. Amount determined by Funds allocated by school. Amount determined by type of school, square footage, enrollment, and number type of school, square footage, enrollment, and number type of school, square footage, enrollment, and number of trailers. of trailers. of trailers. Custodial Supplies Custodial Supplies Custodial Supplies $6.78 per student plus $0.015 per square $6.78 per student plus $0.015 per square $6.78 per student plus $0.015 per square FY16 projected enrollment. FY16 projected enrollment. FY16 projected enrollment. Custodial Point Conversions Custodial Point Conversions Custodial Point Conversions Each school may convert up to 1.5 custodial points Each school may convert up to 1.5 custodial points Each school may convert up to 1.5 custodial points for download for download for download Trailer Allotment Trailer Allotment Trailer Allotment $30 per month per single trailer $30 per month per single trailer $30 per month per single trailer $50 per month per double trailer $50 per month per double trailer $50 per month per double trailer Math Supplies Math Supplies Math Supplies $2.44 per student for math consumable supplies $4.00 per student for math consumable supplies $4.00 per student for math consumable supplies Science Supplies Science Supplies Science Supplies $4.08 per student for science consumable supplies $5.02 per student for science consumable supplies $7.31 per student for science consumable supplies In-house Printing In-house Printing In-house Printing $0.85 per student per school. $0.85 per student per school. $0.85 per student per school.

34 Elementary Schools Middle Schools High Schools International Baccalaureate International Baccalaureate International Baccalaureate Allocated per participating school. Allocated per participating school. Allocated per participating school. Special Education Supplies Special Education Supplies Special Education Supplies $300 per Special Ed teacher per school $300 per Special Ed teacher per school $300 per Special Ed teacher per school Special Entity ES Operating Expenses Special Entity HS Operating Expenses Operating expenses for Oakland Operating expenses for Maxwell, Grayson Tech, GIVE Center East & GIVE Center West Online Campus Early Childhood Program Supplies (Pre-K) Advisement Advisement $500 per facility based teacher $500 per school for materials & supplies $500 per school for materials & supplies $300 per SLP $1,500 per Assessment Team Instrument Repair Instrument Repair $3,200 per school for repair of GCPS owned $3,200 per school for repair of GCPS owned band & orchestra instrument band & orchestra instrument Language Arts Supplies Saturday School Saturday School $500 per school for penmanship program supplies $2,600 per school $2,600 per school Kindergarten/Readiness Supplies After School Detention Other Supplies $150 for replacement/consumables per K/R class $3,900 per school $8.10 per HS senior per school for diplomas and seals $100 for consumables per new K/R Class Substitutes - GHSA EIP Supplies $1 per HS student per school $4 per EIP student for reading/math materials EIP Program Support $500 per school for state mandated support programs Activity Bus Driver $10,549 per High School Cluster - stipends for activity bus drivers to be used for all schools within each cluster Vertical Teams in Gwinnett $4,500 plus benefits per High School Cluster. Application approval required. Download to Host School. One-time allocations for new schools: Supplies per new elementary school: Supplies per new middle school: Supplies per new high school: Counselor/Guidance materials - $1,700 Counselor/Guidance materials - $1,700 Counselor/Guidance materials - $1,700 Gifted materials - $1,000 Gifted materials - $1,000 Gifted materials - $1,000 Language Arts materials - $15,000 Language Arts materials - $15,000 Language Arts materials - $15,000 Math materials - $2,000 Math materials - $2,000 Math materials - $2,000 School-wide supplies - $5,000 School-wide supplies - $5,000 School-wide supplies - $5,000 Science materials - $3,500 Science materials - $8,000 Science materials - $16,000 Budgeted Downloaded Funds to Local Schools Page 30

35 FY2016 Proposed Teacher Salary Schedule Page 31 Salary Scale Step Years of Experience B-4 T-4 B-5 T-5 T-6 T-7 E 0,1,2 37,223 41,028 43,564 45,850 50,086 55, ,223 41,438 43,999 46,308 50,587 55, ,223 41,853 44,439 46,772 51,092 56, ,223 42,271 44,884 47,239 51,604 57, ,223 42,693 45,333 47,712 52,119 57, ,223 43,121 45,786 48,189 53,154 59, ,223 43,551 46,244 49,156 55,547 61, ,223 44,029 46,890 50,632 57,212 63, ,223 44,254 47,592 51,138 58,139 64,459 L ,223 45,804 48,296 52,445 59,067 65,411 L ,223 47,379 48,652 54,256 61,113 67,671 L ,223 49,187 50,504 56,336 63,461 70,275 L ,223 50,088 51,455 57,372 64,631 71,577 L ,223 50,931 52,241 58,334 65,701 72,757 L ,223 51,686 53,141 59,210 66,707 73,880 L ,223 52,559 53,960 60,206 67,816 75,104 L ,223 53,338 54,884 61,111 68,856 76,266 L ,223 54,246 55,735 62,145 70,008 77,536 L ,223 55,051 56,688 63,080 71,082 78,734 L ,223 55,993 57,574 64,153 72,277 80,054 L ,223 56,824 58,556 65,118 73,386 81,293 L ,223 57,801 59,480 66,231 74,627 82,664 L ,223 58,335 60,115 66,853 75,340 83,460 L ,223 60,304 62,091 69,106 77,869 86,260 L ,223 60,767 62,459 69,625 78,442 86,885 L ,223 61,259 62,847 70,176 79,046 87,546 L ,223 61,650 63,153 70,615 79,525 88,072 L ,223 62,010 63,438 71,020 79,978 88,556 L ,223 63,593 64,688 72,787 81,933 90,696

36 Gwinnett County Public Schools Total Budget FY2016 Public Budget Document

37 FY2016 Budget: Total Revenue Page 32 Total Revenue $1,827.8 Million State 48.5% $885.7 Million Local 43.6% $797.3 Million Federal 7.9% $144.8 Million (all figures in the table below are in millions) Local: State: Federal Property Taxes: QBE Revenue: $ School Food Grants $ 64.1 Operations $ School Food Grants: 2.3 PreK - 12 Grants 79.7 Debt Service 50.7 PreK - 12 Grants 3.0 Post Secondary 1.0 SPLOST Total $ Total $ Interest Income 0.3 School Food Sales 25.7 Local School Income 22.5 Other Local Revenue 51.7 Total $ 797.3

38 Total Expenditures $1,858.3 Million Salaries & Benefits 73.8% $1,371.6 Million Capital Outlay 6.2% $115.9 Million Debt Service 6.1% $112.7 Million Other Operating Costs 13.9% $258.1 Million FY2016 Budget: Total Expenditures Page 33

39 Anticipated Funds Available Gener al Special Capital Debt Enterprise I nter nal Ser vice Consolidated Fund Revenue Fund Projects Fund Service Fund Fund Fund Funds Local Taxes $ 501,683,356 $ - $ 144,642,701 $ 50,712,812 $ - $ - $ 697,038,869 Other Local Sources 63,313,018 2,884, ,000 25,000 25,713,921 8,173, ,234,856 State Funding 883,287, , ,307, ,739,817 Federal Funding 500,000 79,199,992-1,031,100 64,057, ,788,708 Total Revenue Anticipated 1,448,783,978 82,228, ,767,701 51,768,912 92,079,168 8,173,562 1,827,802,250 Transfers From Other Funds - - 3,593,647 67,406,388-2,507,891 73,507,926 Beginning Balance 7/1/ ,610,445 24,568 94,336,331 74,058,201 6,602, , ,583,467 Total Funds Available $ 1,559,394,423 $ 82,253,497 $ 242,697,679 $ 193,233,501 $ 98,681,746 $ 11,632,797 $ 2,187,893,643 Operating Budget Expenditures Instruction $ 929,271,169 $ 66,805,181 $ - $ - $ - $ - $ 996,076,350 Student Support Services 46,847,976 3,495, ,343,584 Improvement of Instruction 30,818,611 5,915, ,734,244 Media Services 20,225, ,225,096 Subtotal - Instructional Services 1,027,162,852 76,216, ,103,379,274 General Administration 3,138,339 1,406, ,750,000-9,294,915 School Administration Services 122,319, , ,582,118 Business Support Services 31,976, , ,543,283 40,725,606 Maintenance & Operations 108,521, ,498, ,019,286 Transportation 101,112, , , ,915,622 Central Support Services 51,982,104 1,769, ,306 53,804,983 Federal Programs - 2,010, ,010,990 School Nutrition - 216, ,146,405-87,363,173 Facility Planning/Construction 62, ,611 Total Operating Expenditures 1,446,276,087 82,253, ,896,405 10,732,589 1,631,158,578 Capital Projects ,432, ,432,647 Debt Service ,698, ,698,102 Total Expenditures 1,446,276,087 82,253, ,432, ,698,102 91,896,405 10,732,589 1,858,289,327 Transfers to Other Funds 2,507,891-71,000, ,507,926 Ending Balance 6/30/ ,610,445-57,264,997 80,535,399 6,785, , ,096,390 Total Expenditures & End of Year Balances $ 1,559,394,423 $ 82,253,497 $ 242,697,679 $ 193,233,501 $ 98,681,746 $ 11,632,797 $ 2,187,893,643 FY2016 BUDGET: ALL FUNDS Page 34

40 Gwinnett County Public Schools General Fund FY2016 Public Budget Document

41 General Fund Revenue Page 35 Total General Fund Revenue $1,448.8 Million Local Taxes $501.7 Million 34.6% State Funds $883.3 Million 61.0% Other Local Sources $63.3 Million 4.3% Federal Funds $0.5 Million 0.1%

42 Total General Fund Expenditures $1,446.3 Million Salaries & Benefits $1,272.8 Million 88.0% Other Operating Costs $172.1 Million 11.9% Capital Outlay $1.4 Million.1% General Fund Expenditures Page 36

43 General Fund: Revenue per Student Page 37 $9,000 $8,000 $195 $5 $8 $3 $3 $3 $7,000 $6,000 $4,159 $4,133 $4,287 $4,440 $4,676 $5,017 $5,000 $4,000 $3,000 $2,000 $3,607 $3,350 $3,216 $3,116 $3,198 $3,209 $1,000 $0 Total Revenue per Student FY2011 $7,961 FY2012 $7,488 FY2013 $7,511 FY2014 $7,559 FY2015 $7,877 FY2016 $8,229 Local State Federal

44 70.00% 60.00% 50.00% 40.00% 30.00% 45.31% 52.24% 44.73% 55.20% 42.81% 57.08% 41.23% 58.74% 40.60% 59.36% 39.00% 60.97% 20.00% 10.00% 0.00% 2.45% 0.07% 0.11% 0.03% 0.04% 0.03% FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 Fiscal Year LOCAL STATE FEDERAL General Fund: History of Revenue Funding Page 38

45 General Fund: FY2015 Projected Ending Unassigned Fund Balance Page 39 $350.0 $312.0 $300.0 $285.8 $265.8 $250.0 $230.9 (Millions) $200.0 $150.0 $100.0 $81.7 $174.6 $130.5 $94.6 $110.6 $50.0 $34.4 $9.0 $47.2 $0.0

46 $1,600.0 $1,400.0 $1,200.0 Millions $1,000.0 $800.0 $600.0 $400.0 $200.0 $0.0 FY2011 FY2012 FY2013 FY2014 FY2015 Budget FY2016 Budget Revenue Expenditure & Transfers Unassigned Fund Balance ( $ in millions) FY2011 FY2012 Revenue $1,279.8 $1,215.9 $1,239.0 $1,278.4 $1,364.7 $1,448.8 Expenditure & Transfers $1,255.4 $1,265.0 $1,221.6 $1,283.0 $1,380.1 $1,448.8 Unassigned Fund Balance $97.5 $95.5 $104.6 $104.3 $110.6 $110.6 FY2013 FY2014 FY2015 Budget FY2016 Budget Fund Balance as a percentage of Expenditures & Transfers: 7.8% 7.5% 8.6% 8.1% 8.0% 7.6% General Fund: Fund Balance as a Percentage of Expenditures and Transfers Out Page 40

47 General Fund: Expenditures by Function Page 41 Instructional Services 71.0% Business Support & General Administration 2.4% School Administration 8.5% Maintenance & Operations 7.5% Central Support Services 3.6% Transportation 7.0%