Gwinnett County Public Schools

Transcription

1 Gwinnett County Public Schools Gwinnett County Board of Education Superintendent s Recommended Budget Mr. J. Alvin Wilbanks FY2018 Public Budget Document July 1, 2017 June 30, 2018

2 Gwinnett County Public Schools FY2018 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 2018 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 FY2018 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 Historical Digest Growth (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 FY2018 Proposed Teacher Salary Schedule 31 GLOSSARY 84 TOTAL BUDGET Total Revenue Chart 32 Total Expenditure Chart.. 33 FY2018 Budget - All Funds 34

4 Gwinnett County Public Schools Budget Introduction FY2018 Public Budget Document

5 Executive Summary Page 1 The Gwinnett County Board of Education s Fiscal Year 2018 (FY2018) 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 proposed Total Budget for FY2018 is approximately $2.092 billion, representing an increase of 1.8% from the current FY2017 Total Budget. The proposed budget for the general operations of the school district is reflected in the General Fund at $1.595 billion, an increase of 3.6% over the current year. The individual funds and the changes from Fiscal Year 2017 are summarized below: Dollar Funds Comprising the FY2018 FY2017 Change Percentage Total Budget (In Millions) (In Millions) (In Millions) of Change General Fund $ 1,595.2 $ 1,540.4 $ % Special Revenue Fund (10.6) (11.7%) Capital Projects Fund (3.3) (2.2%) Debt Service Fund (3.3) (2.0%) Enterprise Fund % Internal Service Fund % Total Budget $ 2,091.6 $ 2,053.9 $ % This investment plan for FY2018 accommodates a student population that is projected to grow by 1,972 students, bringing the district enrollment for the school year to more than 180,100 students. State Revenue The proposed FY2018 budget was developed for Gwinnett County Public Schools prior to the conclusion of the 2017 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. GCPS will receive an additional $52.6 million over FY2017 in Quality Basic Education (QBE) funding through the following formula allocations: Austerity Reduction - For the past three consecutive years the state budget included funds that provided continued relief to the austerity reductions that began in FY2003. The additional state funding enabled school districts to eliminate teacher furlough days, increase instructional days, and/or increase teacher salaries. For FY2018, however, the temporary QBE reduction for GCPS will remain the same as in FY2017 at approximately $17.4 million. The cumulative effect of these reductions to the school district over the 16-year period is the loss of just under $900 million in state funding.

6 Equalization Funding - The district s projected funding for FY2018 will increase by $12.4 million, from $69.4 million this year to $81.8 million. These funds are intended to narrow the gap between public school systems in terms of property wealth per student. GCPS will rank 91 st among Georgia s 180 districts in wealth per student next year. Local Five-Mill Share The state subtracts from a school district s total earnings each year the equivalent of five effective mills of local taxes, a required cost of participating in the QBE program. For FY2018, GCPS five-mill buy-in will be $146.7 million compared to $141.9 million this year, an increase of $4.8 million. GCPS also will receive $45 million in additional state revenue through the QBE funding formula as a result of the following: $14.3 million in additional formula earnings for a 2% cost-of-living adjustment to the state teacher salary schedule $8.2 million in additional formula earnings due to projected student growth $5.2 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 $17.3 million in additional formula earnings due to an increase in the rate of the employer contribution to the Teachers Retirement System from 14.27% to 16.81%. Local revenue After five consecutive years (FY2010 FY2014) of a property tax digest decline that totaled nearly 25%, the local tax digest is expected to grow for the fourth consecutive year. For FY2018, the increase in property tax revenue is budgeted at $23.7 million, a 4.7% increase. Motor vehicle taxes, transaction taxes, and investment earnings also are expected to grow a combined $3.9 million. Expenses For FY2018 the school district once again closely scrutinized all proposed expenditures. However, there are a number of increases in expenses, mostly in the area of salaries and employee benefits, that must be funded: The addition of 147 instructional and support positions required to accommodate the projected growth of 1,972 students will increase the district s salary and benefits costs by approximately $11.1 million. The employer share for health insurance premiums for approximately 6,100 non-certificated personnel is increasing by $100 per member/per month in FY2018 (effective 1/1/2018). This latest increase will cost $7.1 million per year. The employer contribution required for the Gwinnett Retirement System (GRS), the district s alternative to Social Security, will increase from 3.19% to 3.69%, at a cost of $5.5 million. Funding the rate increase from 14.27% to 16.81% for the employer-paid portion for the Teachers Retirement System will result in an additional cost of $19.4 million. Executive Summary Page 2

7 Executive Summary Page 3 In the area of new funding, the proposed FY2018 budget addresses salary improvements for current employees, as well as other expenditures that support the school district s core business of teaching and learning and increasing student achievement. These new investments include: Funding a salary step increase for all eligible employees will cost approximately $15.1 million (Approximately 95% of current teachers are eligible for a step increase.) A 2% cost-of-living increase for all employees at a cost of $19.6 million Additional technology personnel for local schools to support teachers through help with enhanced instructional strategies, curriculum delivery, and staff development Additional operational and maintenance support for pupil transportation, fleet maintenance, and buildings/grounds maintenance Funding to establish E-STEAM academies at Pinckneyville Middle School and Summerour Middle School Additional support in the areas of special education, psychological services, and curriculum and instruction. To meet the challenges of the 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 FY2018: School staffing allocation formulas will be unchanged for FY2018. 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 76.3% 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 71.7% of the General Fund budget is targeted for instructional services. The FY2018 General Fund budget is increasing by 3.6% over the FY2017 budget. The budgeted expenditure per student is increasing by 2.4% to $8,853. The General Fund is proposed to be funded with projected state revenue in the amount of $958.6 million, federal revenue of $0.5 million, and local revenue in the amount of $643.0 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.

8 The Special Revenue Fund in the FY2018 budget is projected to be $80.3 million, a decrease of $10.6 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 FY2017 budget includes eligible remaining balances carried forward from the prior year, while the FY2018 budget includes only proposed annual grant awards. The Capital Projects Fund in the FY2018 budget totals $149.9 million, a decrease of $3.3 million from the FY2017 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 education special purpose local option sales tax (E-SPLOST) approved by voters in November 2011 and The Debt Service Fund for FY2018 will be $161.9 million, a decrease of $3.3 million from the FY2017 budget. 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, 3.) Short-term Series 2012 bonds issued to advance fund the E-SPLOST IV program, and 4.) Short-term Series 2016 bonds issued to advance fund the E-SPLOST V program. Principal and interest payments on the Series 2012 and Series 2016 E-SPLOST bonds will be paid with accumulated sales tax proceeds and will not require a debt service property tax levy. The millage rate required to service the remaining General Obligation bonds is projected to remain unchanged when it is 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 $93.1 million for FY2018. 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 $11.2 million for FY2018. The Superintendent s recommended budget document is available for public review online at The budget is also available in 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 Beliefs and Commitments: Believing, as we do, that public education is an integral part of the seamless fabric of the American experience, we, the Gwinnett County Board of Education, derive our core beliefs and commitments for public education in Gwinnett County from the foundational principles of the United States of America, specifically those espoused in the Declaration of Independence. We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the pursuit of Happiness, and That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed. America s public schools exist to undergird and advance these principles. They are the one place where all children and youth in our great, diverse country are provided a common, free education. They must educate every child for success in life and for the responsibilities of American citizenship. Thus, we commit ourselves to a world-class education that meets the needs of individual students, to a sharp focus on the traditions and values at the heart of our constitutional democracy and the rule of law, and to the civic virtues that bind together communities of many cultures, faiths, viewpoints, interests, and histories into a unified nation. E pluribus unum. Out of many, one. Therefore, the Gwinnett County Board of Education will: Ensure our core business of teaching and learning is built on a rigorous curriculum, effective instruction, and high-value assessments Educate every student to world-class standards and individual potential Provide a safe and secure learning environment Optimize the school effect to have a positive impact on every child Govern the district fairly and openly, seeking the engagement of the many stakeholders we serve. 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 FY2018 Budget Calendar October 4, 2016 Student count date for FTE funding October 20, 2016 Adopt budget development calendar for fiscal year 2018 December 1, Complete FY 2017 mid-year salary/position budget amendment No later than December 16, Distribute FY 2018 budget development packages to program managers December 19, January 31, Prepare FY2018 program budget requests February 1, Central Office budget managers submit completed proposed budget requests to Budget Office February 2-17, Prepare budget request summary February 20-24, Superintendent and Cabinet meet to discuss FY2018 budget requests March 25, Board budget work session (Saturday) April 11, Board budget work session; adoption of tentative budget; (Area Board Meeting District II Collins Hill HS) May 4 and May 7, Publish budget advertisement in newspaper May 11, First Public Budget Hearing May 18, Second Public Budget Hearing; Final Budget Adoption; and Adoption of Tentative millage rate June TBD, 2017 Submission of Adopted Budget to Carl Vinson Institute in compliance with GA Law. June TBD, 2017 Final Adoption of millage rate September TBD, 2017 Transmit adopted budget to State Department of Education March 6, 2017 Superintendent s Recommendations due to Budget Office March 7-17, Preparation and printing of Superintendent's Recommended Budget FY2018 Budget Development Calendar Page 6

11 Highlights of Recent Past Budgets Page 7 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 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.

12 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. 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. Highlights of Recent Past Budgets Page 8

13 Highlights of Recent Past Budgets Page 9 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. 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.

14 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. FY2016 Slight growth of 3% in the property tax digest along with additional revenue from the state, which is based on earnings driven by the Quality Basic Education (QBE) funding formula, a reduction of the state austerity cut, and growth in student enrollment means that GCPS will be able to balance its budget and also provide well-deserved raises for its employees. The FY2016 budget accounted for certain state-mandated increases in the areas of employee salary 175 additional teacher/instructional support positions, and employer benefit cost increases. In addition, the FY2016 budget will include funds to address the operational and start-up costs for the four new schools opening in August of Highlights of Recent Past Budgets Page 10

15 Highlights of Recent Past Budgets Page 11 Salary and other improvements for FY2016: A longevity-step salary increase for all eligible employees. All full-time employees received a 2.5% cost-of-living increase. Salary adjustment increase to the starting salary for new teachers and those early in their career. Additional salary improvements include adjustments for bus monitors of an increase of.84/hour, increase in the stipend for special educational paraprofessionals, a 10% increase in coach and sponsor supplements, and an increase in substitute teacher of $5 per day. Additional instructional positions will support Academy Programs, STEP Academies, IB Programs, Mathematics and eclass. Fifteen additional bus drivers and five additional bus monitors will be hired to accommodate growth. The budget-cutting measures from previous years will remain in place. School staffing allocation formulas are unchanged. Central office operating budgets will remain relatively the same. Vacant district positions to remain unfilled to the extent possible. The M & O and Debt Service millage rate remained unchanged at mills and 2.05 mills respectively. FY2017 Growth in the property tax digest for the third straight year plus additional revenue from the state means that GCPS will be able to balance its budget. GCPS will net additional state revenue. Revenue is increased due to a reduction in the amount of state cuts made to the Quality Basic Education (QBE) formula. This increase in revenue will be offset due to changes in the equalization grant funding and a higher Local Five-Mill Share. The county s property tax digest is expected to grow by 5% resulting in an increase in local property tax revenue. Increased costs mandated by the state include funding 159 additional teacher/instructional support positions, operational and start-up costs for two new schools, and increases in employer benefit costs. Salary and other improvements for FY2017: A longevity-step salary increase for all eligible employees. All full-time employees received the equivalent of a 3.0% pay increase. A 1.0% lump sum, one-time payment adjustment in FY2016 plus a 2.0% cost-of-living salary increase. Salary improvements for substitute teachers. Additional technology support positions for local schools. Additional operational and maintenance support for transportation, fleet maintenance, and building/grounds maintenance. The budget-cutting measures from previous years will remain in place. School staffing allocation formulas are unchanged. Central office operating budgets will remain relatively the same. Vacant district positions to remain unfilled to the extent possible. 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.) FY2018 FY2019 FY2020 FY2021 FY2022 Enrollment Projection 180, , , , ,295 Change from prior year 1,972 1,994 2,016 2,038 2,061 Five Year History of Enrollment FY2013 FY2014 FY2015 FY2016 FY2017 Enrollment 164, , , , ,214 Change from prior year 2,607 4,173 4,096 2,806 2, , , , , , , , , , , , , , , , ,000 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Estimate FY2019 Estimate FY2020 Estimate FY2021 Estimate FY2022 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 un-remarried widow/widower or minor children of the disabled veteran. There is no age or income limit. This exemption includes an annually-adjusted amount set by the U.S. Secretary of Veterans Affairs, 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 un-remarried widow/widower of a peace 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 un-remarried 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 an annually-adjusted amount off the assessed value for regular school and school bond. 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 removed the sales tax and annual ad valorem tax on newly-purchased vehicles. This one-time title ad valorem tax (TAVT) is based on the fair market value of the vehicle. TAVT rates are set by the Georgia Department of Revenue. TAVT rates will remain 7% throughout 2016, 2017, and Rates will be evaluated in The fair market value is 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. (O.C.G.A. 48-5C-1) 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 FY2018 millage rate will be set at a meeting June Ad Valorem Taxes Page 17

22 Historical Digest Growth (Net M&O Digest) Page 18 35,000 35,000 30,000 25, ,000 25, Millions 20,000 15,000 Millions 20,000 15,000 10,000 10,000 5,000 5, (projected) Net Real Property Net Personal Property Utility Mobile Home * Motor Vehicle * Value is too small to appear on this chart. Fiscal Year (Value in Millions) 2009 Fiscal Year (Value in Millions) (projected) Net Real Property 25, Net Real Property 18, , , , , , Net Personal Property 2, Net Personal Property 2, , , , , , Utility Utility Mobile Home * Mobile Home * Sub Total - Excl MV 28, Sub Total - Excl MV 21, , , , , , Motor Vehicle 2, Motor Vehicle 2, , , , Total Net M&O Digest 31, Total Net M&O Digest 23, , , , , ,352.71

23 M&O M&O M&O M&O M&O Debt 2.05 Debt 2.05 Debt 2.05 Debt 2.05 Debt $100,000 Home M&O: $ $ $ $ Debt Service: Total: $ $ $ $ FY18 millage rate will be set at a meeting June $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: $ 2, $ 2, $ 2, $ 2, Comparison of Millage Levies Page 19

24 Property Tax Digest Page 20 Residential 59.75% Other 0.58% Utility 1.62% Motor Vehicle/Mobile Home 3.50% Personal Property 8.98% Commercial/Industrial 25.57%

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 FY2018 are: Program FY2018 Weight FY2018 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) $3, Special Ed. - Category I $6, Special Ed. - Category II $7, Special Ed. - Category III $9, Special Ed. - Category IV $14, Special Ed. - Category V $6, Gifted $4, Remedial Education $3, Alternative Education $3, ESOL Program $6,375.11

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 $5.3 million in FY18. 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 FY18, the Five Mill Buy In for Gwinnett County Public Schools is projected to be $146.7 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 FY18 is $81.8 million. o Gwinnett County Public School District will rank 91 st among Georgia's 180 districts in wealth per student next year. 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. Northbrook Center, The Bridge Program, Maxwell HS of Technology, 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 Gifted Connections Category Elementary Middle High 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. 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 Computer Lab Paraprofessional See point value chart 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 Student Data Management Clerk (230 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: E xtra Points: 26-35% % % % % % % % One for each school except Northbrook Center 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 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 Northbrook Center, The Bridge Program, both GIVE Centers, 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 Northbrook Center, both GIVE Centers, Maxwell HS of Technology, Oakland Meadow, and Phoenix HS.) n/a 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 Northbrook Center, The Bridge Program, both GIVE Centers, Maxwell HS of Technology, 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) K FTE divided by 13 FTE divided by 16 FTE divided by 20 Interrelated Resource 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 Northbrook Center, The Bridge Program, both GIVE Centers, Maxwell, 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 Associate Principal - Elementary 1.35 Associate Principal - Middle/High 1.60 School Business Manager - Elementary 1.30 School Business Manager - Middle/High 1.55 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 Student Data Management Clerk days 0.65 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 FY18 projected enrollment. $12.25 per FY18 projected enrollment. $12.25 per FY18 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 FY19 projected enrollment $1.97 per student per FY19 projected enrollment $8.33 per student per FY19 projected enrollment Textbooks & Property Inventory Management Textbooks & Property Inventory Management Textbooks & Property Inventory Management Funds allocated by FY18 projected enrollment. Funds allocated by FY18 projected enrollment. Funds allocated by FY18 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 FY18 projected enrollment. FY18 projected enrollment. FY18 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 for printing of progress reports $0.85 per student per school for printing of progress reports $0.85 per student per school for printing of progress reports

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, International Transition Center The Bridge Program, Northbrook Center 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 SACS Honorarium EIP Program Support $1,350 per school if scheduled for SACS review $500 per school for state mandated support programs SACS Travel $1000 per school if scheduled for SACS review 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 FY2018 Proposed Teacher Salary Schedule Page 31 Performance Step L-1 L-2 L-3 L ,686 47,703 52,110 57, ,525 48,704 53,294 58, ,364 49,705 54,478 60, ,203 50,706 55,662 61, ,042 51,707 56,846 62, ,881 52,708 58,030 64, ,720 53,709 59,214 65, ,559 54,710 60,398 66, ,398 55,711 61,582 68, ,237 56,712 62,766 69, ,076 57,713 63,950 70, ,915 58,714 65,134 72, ,754 59,715 66,318 73, ,593 60,716 67,502 74, ,432 61,717 68,686 76, ,271 62,718 69,870 77, ,110 63,719 71,054 78, ,949 64,720 72,238 79, ,788 65,721 73,422 81, ,627 66,722 74,606 82, ,466 67,723 75,790 83, ,305 68,724 76,974 85, ,144 69,725 78,158 86, ,983 70,726 79,342 87, ,822 71,727 80,526 89, ,661 72,728 81,710 90, ,500 73,729 82,894 91, ,339 74,730 84,078 93, ,178 75,731 85,262 94,362

36 Gwinnett County Public Schools Total Budget FY2018 Public Budget Document

37 FY2018 Budget: Total Revenue Page 32 Total Revenue $1,990.5 Million State 48.3% $961.2 Million Local 44.6% $887.8 Million Federal 7.1% $141.5 Million (all figures in the table below are in millions) Local: State: Federal Property Taxes: QBE Revenue: $ School Food Grants $ 66.0 Operations $ School Food Grants: 2.3 PreK - 12 Grants 74.4 Debt Service 57.3 PreK - 12 Grants 3.8 Post Secondary 1.1 SPLOST Total $ Total $ Interest Income 1.0 School Food Sales 24.7 Local School Income 22.5 Other Local Revenue 56.6 Total $ 887.8

38 Total Expenditures $2,091.6 Million Salaries & Benefits 72.3% $1,513.1 Million Capital Outlay 7.3% $151.9 Million Debt Service 7.7% $161.9 Million Other Operating Costs 12.7% $264.7 Million FY2018 Budget: Total Expenditures Page 33

39 Anticipated Funds Available General Special Capital Debt Enterprise I nternal Service Consolidated Fund Revenue Fund Projects Fund Service Fund Fund Fund Funds Local Taxes $ 587,190,147 $ - $ 152,067,754 $ 57,286,657 $ - $ - $ 796,544,558 Other Local Sources 55,859, , , ,000 24,833,748 9,412,249 91,230,522 State Funding 958,597, , ,321, ,186,692 Federal Funding 500,000 73,999,744-1,031,100 66,035, ,566,263 Total Revenue Anticipated 1,602,146,380 75,173, ,182,754 58,422,757 93,190,615 9,412,249 1,990,528,035 Transfers From Other Funds - 5,098,248 3,890,036 31,361,035-1,809,969 42,159,288 Beginning Balance 7/1/ ,038, ,360, ,891,217 4,670,584 1,764, ,725,794 Total Funds Available $ 1,748,184,858 $ 80,271,528 $ 397,433,699 $ 194,675,009 $ 97,861,199 $ 12,986,824 $ 2,531,413,117 Operating Budget Expenditures Instruction $ 1,030,341,772 $ 68,584,303 $ - $ - $ - $ - $ 1,098,926,075 Student Support Services 56,593,949 1,558, ,152,466 Improvement of Instruction 35,045,179 5,275, ,320,481 Media Services 21,194, ,194,057 Subtotal - Instructional Services 1,143,174,957 75,418, ,218,593,079 General Administration 3,414,067 1,445, ,500,000-9,359,927 School Administration Services 134,627, ,627,447 Business Support Services 33,042, , ,922,170 42,075,724 Maintenance & Operations 115,887, ,498, ,385,026 Transportation 106,289,656 90, , ,017,777 Central Support Services 58,739,805 1,161, ,048 60,065,400 Federal Programs - 1,820, ,820,674 School Nutrition - 224, ,637,690-88,861,934 Facility Planning/Construction 62, ,611 Total Operating Expenditures 1,595,238,163 80,271, ,137,690 11,222,218 1,779,869,599 Capital Projects ,858, ,858,547 Debt Service ,889, ,889,002 Total Expenditures 1,595,238,163 80,271, ,858, ,889,002 93,137,690 11,222,218 2,091,617,148 Transfers to Other Funds 6,908,217-35,251, ,159,288 Ending Balance 6/30/ ,038, ,324,081 32,786,007 4,723,509 1,764, ,636,681 Total Expenditures & End of Year Balances $ 1,748,184,858 $ 80,271,528 $ 397,433,699 $ 194,675,009 $ 97,861,199 $ 12,986,824 $ 2,531,413,117 FY2018 BUDGET: ALL FUNDS Page 34

40 Gwinnett County Public Schools General Fund FY2018 Public Budget Document

41 General Fund Revenue Page 35 Total General Fund Revenue $1,602.1 Million Local Taxes $573.7 Million 35.8% State Funds $958.6 Million 59.8% Other Local Sources $69.3 Million 4.3% Federal Funds $0.5 Million 0.1%

42 Total General Fund Expenditures $1,595.2 Million Salaries & Benefits $1,407.4 Million 88.2% Other Operating Costs $185.7 Million 11.7% Capital Outlay $2.1 Million.1% General Fund Expenditures Page 36

43 General Fund: Revenue per Student Page 37 $9,000 $8,000 $8 $3 $3 $3 $3 $3 $7,000 $6,000 $4,287 $4,440 $4,720 $5,113 $5,100 $5,320 $5,000 $4,000 $3,000 $2,000 $3,216 $3,116 $3,296 $3,384 $3,453 $3,569 $1,000 $0 Total Revenue per Student FY2013 $7,511 FY2014 $7,559 FY2015 8,019 FY2016 $8,500 FY2017 $8,556 FY2018 $8,892 Local State Federal

44 70.00% 60.00% 50.00% 57.08% 58.74% 58.86% 60.15% 59.61% 59.83% 40.00% 30.00% 42.81% 41.23% 41.10% 39.81% 40.36% 40.14% 20.00% 10.00% 0.00% 0.11% 0.03% 0.04% 0.04% 0.03% 0.03% FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Fiscal Year LOCAL STATE FEDERAL General Fund: History of Revenue Funding Page 38

45 General Fund: FY2018 Projected Ending Unassigned Fund Balance Page 39 $450.0 $400.0 $382.1 $407.0 $386.7 $350.0 $343.4 $300.0 $290.2 (Millions) $250.0 $200.0 $150.0 $100.0 $50.0 $95.3 $46.9 $69.3 $245.9 $211.3 $141.0 $146.0 $0.0

46 $1,800.0 $1,600.0 $1,400.0 $1,200.0 Millions $1,000.0 $800.0 $600.0 $400.0 $200.0 $0.0 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Revenue Expenditure & Transfers Unassigned Fund Balance ( $ in millions) FY2013 FY2014 Revenue $1,239.0 $1,278.4 $1,389.2 $1,496.3 $1,524.8 $1,602.1 Expenditure & Transfers $1,221.6 $1,283.0 $1,353.3 $1,452.4 $1,548.0 $1,602.1 Unassigned Fund Balance $104.6 $104.3 $125.9 $147.8 $146.0 $146.0 FY2015 FY2016 FY2017 Budget FY2018 Budget Fund Balance as a percentage of Expenditures & Transfers: 8.6% 8.1% 9.3% 10.2% 9.4% 9.1% General Fund: Fund Balance as a Percentage of Expenditures and Transfers Out Page 40

47 General Fund: Expenditures by Function Page 41 Instructional Services 71.6% Business Support & General Administration 2.3% School Administration 8.4% Central Support Services 3.7% Transportation 6.7% Maintenance & Operations 7.3%

48 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Instruction 65.0% 64.8% 64.7% 64.0% 63.4% 64.6% Student Support Services 3.0% 3.1% 3.2% 3.7% 3.5% 3.5% Improvement of Instructional Services 1.8% 2.0% 2.1% 2.1% 2.3% 2.2% Educational Media Services 1.5% 1.5% 1.4% 1.4% 1.4% 1.3% Subtotal - Instructional Services 71.3% 71.4% 71.4% 71.2% 70.6% 71.6% General Administration 0.20% 0.20% 0.20% 0.20% 0.20% 0.20% School Administration 8.60% 8.60% 8.60% 8.60% 8.60% 8.40% Business Support Services 2.80% 2.40% 2.40% 2.20% 2.10% 2.10% Maintenance and Operations 7.40% 7.50% 7.50% 7.50% 7.40% 7.30% Transportation 6.70% 6.60% 6.70% 6.60% 6.90% 6.70% Central Support Services 3.00% 3.30% 3.20% 3.70% 4.20% 3.70% Facility Planning/Construction 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Total Operating Expenditures % % % % % % General Fund: Expenditures by Function Page 42

49 General Fund: Summary of Revenues and Expenditures Page 43 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Budget Budget Local Revenue: Ad Valorem Taxes $ 466,539,250 $ 464,189,985 $ 505,200,867 $ 524,094,045 $ 548,283,637 $ 573,690,147 Other Taxes 11,076,453 9,675,842 11,722,609 14,183,721 11,500,000 13,500,000 Interest Income 241, , , , , ,000 Summer School Tuition / Online Campus 1,892,409 2,522,361 2,949,910 2,278,898 2,150,000 2,150,000 Local School Reimburseables 20,755,193 21,326,416 21,966,222 24,314,694 22,500,000 22,500,000 Other Local Revenue 30,019,170 29,092,604 28,821,580 30,247,228 30,480,218 30,459,129 Subtotal - Local Revenue 530,524, ,009, ,941, ,679, ,413, ,049,276 State & Federal Revenue: QBE 905,063, ,291, ,931, ,547, ,577,276 1,028,655,961 Five Mill Buy In (140,962,227) (135,785,688) (134,883,313) (128,902,862) (141,858,520) (146,727,674) State Categorical Grants 7,880,809 8,351,196 8,387,414 8,480,463 8,713,306 8,713,306 Equalization Grant 43,223,047 65,656,094 69,078,801 88,818,100 69,393,703 81,831,807 Formula Adjustment (Austerity) (113,310,104) (107,045,954) (76,823,626) (48,658,493) (17,389,108) (17,389,108) Other Dept. of Ed. Grants 5,262,545 4,480,889 6,042,933 6,983,449 6,391,070 3,472,312 Funds from Other State Agencies 41,500 45,000 1, ,736 40,500 40,500 Federal Grants 1,262, , , , , ,000 Federal Grants - ARRA 62, Subtotal - State & Federal Revenue 708,523, ,422, ,255, ,623, ,368, ,097,104 Total Revenue Anticipated 1,239,047,955 1,278,431,654 1,389,196,411 1,496,302,450 1,524,782,082 1,602,146,380 Beginning Unassigned Fund Balance - July 1* 95,809, ,925, ,529, ,100, ,276, ,038,478 Assigned Fund Balances 29,825,738 39,136,553 27,932,525 49,269, Total Funds Available $ 1,364,682,840 $ 1,421,493,374 $ 1,527,658,627 $ 1,670,672,558 $ 1,694,059,054 $ 1,748,184,858 * Beginning balance for FY2018 is projected

50 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Operating Budget Expenditures: Instruction $ 789,061,119 $ 826,985,155 $ 870,084,628 $ 922,160,668 $ 976,864,136 $ 1,030,341,772 Student Support Services 36,759,256 39,357,486 43,255,984 53,251,328 54,369,973 56,593,949 Improvement of Instructional Services 22,036,014 25,744,276 27,693,016 30,234,417 34,920,889 35,045,179 Educational Media Services 17,861,866 18,611,507 19,292,212 20,100,790 20,869,133 21,194,057 General Administration 3,018,191 2,799,667 2,711,673 3,253,126 3,324,604 3,414,067 School Administration 105,510, ,232, ,115, ,418, ,751, ,627,447 Business Support Services 33,447,406 29,538,490 32,216,259 32,356,373 32,947,904 33,042,594 Maintenance and Operations 89,324,190 96,195,713 99,827, ,034, ,082, ,887,026 Transportation 81,096,156 83,984,512 90,059,209 95,765, ,138, ,289,656 Central Support Services 36,614,924 42,321,136 43,573,033 53,012,943 65,031,047 58,739,805 Facility Planning/Construction 3,377 33,256 39,203-62,611 62,611 Total Operating Expenditures 1,214,733,041 1,275,803,573 1,344,868,238 1,440,588,217 1,540,363,301 1,595,238,163 Transfers to Other Funds 6,888,079 7,227,584 8,420,281 11,840,991 7,657,275 6,908,217 Ending Unassigned Fund Balance - June 30** 104,566, ,337, ,881, ,838, ,038, ,038,478 Assigned Fund Balances 38,494,846 34,125,188 48,488,210 70,405, Total Expenditures & End of Year Balance $ 1,364,682,840 $ 1,421,493,374 $ 1,527,658,627 $ 1,670,672,558 $ 1,694,059,054 $ 1,748,184,858 ** Ending balance for FY2017 is budgeted as of December General Fund: Summary of Revenues and Expenditures Page 44

51 Positions by Function Instruction Page 45 The Instruction function includes activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone and correspondence. Included here are the activities of aides or paraprofessionals, who assist in the instructional process. The Instruction function includes all K - 12 programs, both regular and special education, as well as programs for gifted students. Each student in Gwinnett County Public Schools is offered a curriculum rich in basic academics - language arts, math, science, etc. - which includes physical education, fine arts, foreign language and technical education. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Teachers 9, , , , , , Certified Substitutes Parapros Interpreters Technology Specialists Counselors Total 11, , , , , , In FY2018, the average GCPS teacher will hold a Masters degree or higher advanced degree, be placed on performance step thirteen, and earn $60,716 a year. With benefits, the total annual teacher compensation package will be $85,923 The change in the average teacher's total salary from FY2017 is an increase of 3.72%. School counselors work to meet the needs of all of Gwinnett's students. Last school year, counselors conducted 38,557 classroom guidance lessons which focused on academics, career exploration and life skills. Counselors also supported students in 5,256 crisis responses system-wide such as physical and sexual abuse, neglect and suicide ideation.

52 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Teachers $ 520,016,643 $ 534,717,953 $ 553,979,487 $ 590,659,160 $ 617,766,721 $ 648,463,898 Substitutes, Certified & Classified 10,480,731 10,109,741 10,296,074 11,282,687 12,322,919 12,305,547 Parapros 18,316,839 19,936,716 19,944,094 20,570,458 21,430,162 22,180,126 Interpreter - 1,026,450 1,019,177 1,034,304 1,167,399 1,190,906 Technology Specialists 13,437,142 13,525,451 14,038,561 15,186,446 16,053,957 16,831,136 Counselors 17,782,093 18,560,032 19,222,508 20,669,489 21,643,638 22,423,714 Other Salaries & Compensation 491, , , ,182 1,050,000 1,050,000 Health Insurance 95,844, ,999, ,342, ,817, ,221, ,307,588 Medicare 7,683,443 7,988,281 8,305,916 8,902,472 9,172,628 10,439,430 Teacher Retirement System 64,497,926 71,199,642 78,996,249 91,634,618 94,737, ,282,370 Worker's Compensation 2,709,265 2,781,508 3,678,666 3,296,851 3,385,209 3,619,371 Gwinnett Retirement System 14,989,474 21,118,302 26,058,531 19,530,031 21,034,558 26,578,761 Other Employee Benefits 1,828,393 1,864,039 1,914,757 1,967,094 1,974,492 2,023,992 Subtotal - Salaries & Benefits 768,078, ,277, ,242, ,958, ,961, ,696,839 Purchased Services 8,311,912 9,325,363 11,844,307 12,280,718 16,826,568 12,898,463 Travel 28,030 23,936 15,213 22,946 14,009 13,509 Supplies 11,886,708 13,143,589 14,702,260 15,581,632 27,370,376 20,577,469 Textbooks 588,548 15,933-2, Equipment Replacement 167, , , , , ,492 Subtotal - Other Charges 20,982,895 22,707,694 26,842,524 28,202,305 44,903,088 33,644,933 TOTAL $ 789,061,119 $ 826,985,155 $ 870,084,628 $ 922,160,668 $ 976,864,136 $ 1,030,341,772 Expenditures by Function Instruction Page 46

53 Positions by Function Student Support Services Page 47 Student Support Services staff provides health and human services for students to improve their performance in school. They serve as a supplement to the teaching process by helping to identify and remove barriers to students success. Psychologists are assigned to two to three schools which they serve on a regular schedule. Social Workers are assigned on an itinerant basis to schools at-large. In addition, nursing services are also provided on a limited basis for medically fragile students at any school. Preschool programs are designed to meet federal laws and prepare students for school. Student Support Services include both prevention and intervention activities. Also include supplemental payments for additional duties such as coaching or supervising extracurricular activities. Teachers, parents, and students receive assistance from Student Support Services staff. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Secretary Clerical Nurses Therapists Teacher Support Specialists School Psychologist School Social Worker Other Management Other Administrative Other Salaries Total Special Education teachers and support staff developed and implemented individual education plans for approximately 21,822 eligible disabled students in the 12 areas of disability where services are delivered in a wide range of settings. Related services encompassing occupational therapy, physical therapy, adaptive physical education, audiological interpreting and others were delivered, as well. Last year, school psychologists conducted 5,211 formal assessments, 15,764 informal assessments, held 33,144 conferences with teachers, participated in 7,811 SSTs and conducted 101 in-service sessions for teachers regarding interventions for at-risk students. School social workers serve as the liaison between the home, school and the community. They provide direct services and resource support to address the academic, attendance, behavioral, and social/emotional concerns that hinder the academic success of students. This school year, school social workers will facilitate over 3100 contacts with student and 4300 contacts with parents. In addition, they will complete 22,000 contacts with district and school personnel to assess, recommend and/or implement interventions to students in need. County School Nurses supervise and monitor health services and medical procedures provided by local school staff for students with acute and chronic health needs. They provide training and staff development to over 14,000 staff members including clinic workers, local school staff and bus managers each year. County School Nurses will provide over 43,000 contacts with local school and district staff as well as parents for consultation regarding health issues at school and compliance with school health related legislation. County School Nurses also provide support to local school staff for addressing health-related barriers to learning, improving attendance and meeting the specialized needs of over 36,000 students with chronic health conditions and approximately 1000 students with complex health care needs requiring case management.

54 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Budget Budget Certified Substitutes $ 13,055 $ 17,535 $ 40,580 $ 83,150 $ 36,000 $ 186,000 Secretaries 760, , ,666 1,306,624 1,454,462 1,498,423 Clerical 3,198,209 3,317,212 3,300,267 3,455,647 4,027,974 4,092,922 Athletics Personnel 4,336,285 4,303,778 4,363,424 5,325,724 5,731,854 5,823,326 Nurses 754,862 1,112,624 1,165,876 1,270,324 1,943,368 1,949,484 Therapists 3,514,798 3,547,377 3,903,810 4,309,726 4,461,204 4,545,839 Teacher Support Specialists 732, , , , , ,223 School Psychologists 3,607,059 3,680,655 3,692,126 3,972,045 4,144,173 4,239,904 Social Workers 1,766,373 1,835,523 1,877,361 1,823,142 1,821,501 1,913,390 Other Management Personnel 550, , , , , ,770 Other Administrative Personnel 1,200,370 1,670,402 1,906,737 2,325,201 2,607,651 2,725,285 Other Salaries & Compensation 511, , , , ,992 1,323,052 Health Insurance 1,978,273 2,436,860 2,519,598 2,935,598 3,271,921 3,591,408 Medicare 275, , , , , ,560 Teacher Retirement System 2,206,741 2,563,928 2,878,749 3,538,869 3,863,498 4,478,198 Worker's Compensation 96, , , , , ,010 Gwinnett Retirement System 532, , , , ,259 1,032,002 Other Employee Benefits 55,615 59,150 60,980 64,568 65,945 67,189 Subtotal - Salaries & Benefits 26,091,592 28,405,462 29,882,304 33,710,010 37,078,784 39,413,985 Purchased Services 7,911,200 7,166,709 9,292,509 14,167,893 13,732,656 13,397,859 Travel 124, , , , , ,998 Supplies 2,613,283 3,596,872 3,889,542 5,179,226 3,364,484 3,566,607 Equipment Replacement 18,223 55,585 32,140 31,379 2,500 26,500 Subtotal - Other Charges 10,667,664 10,952,024 13,373,680 19,541,318 17,291,189 17,179,964 TOTAL $ 36,759,256 $ 39,357,486 $ 43,255,984 $ 53,251,328 $ 54,369,973 $ 56,593,949 Expenditures by Function Student Support Services Page 48

55 Positions by Function Improvement of Instructional Services Page 49 Instructional Services staff provide direct support to each school covering all curriculum areas (math, science, language arts, etc.) Services provided include materials for instruction, staff development for administrators, teachers, and paraprofessionals on both academic content and teaching strategies, and program improvement design. Direct assistance is provided to schools in developing school goals and designing training activities for school staffs. These activities include curriculum development, techniques of instruction, child development and understanding, staff training and professional development. This function includes positions that focus on improvement of instructional services for Special Education handicapped students. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Secretary Clerical Technology Specialist Other Management Other Administrative Other Salaries Total Professional learning activities provide opportunities for all categories of employees throughout the school system. These activities help employees improve technical job competency, instructional skills, expand their leadership skills, and increase their ability to work effectively in problem-solving teams, thus increasing student achievement. Annually, the Professional Learning Department awards PLUs (Professional Learning Units) to over 20,000 participants in system-wide and schoolbased professional learning activities.

56 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Certified Substitutes $ 1,013,441 $ 1,026,509 $ 1,168,126 $ 1,385,544 $ 944,366 $ 445,646 Professional Dev. Stipends 1,500,227 2,150,989 2,052,564 2,018,512 2,761,655 2,647,945 Secretaries 1,381,701 1,421,408 1,512,843 1,609,466 1,680,398 1,753,786 Clerical 357, , , , , ,834 Technology Specialists 71,812 72,691 73,547 76,140 76,894 76,894 Other Management Personnel 2,839,190 2,938,576 3,425,412 3,613,754 3,846,932 3,697,473 Other Administrative Personnel 5,577,143 6,666,560 7,223,535 8,554,737 9,663,708 10,600,044 Other Salaries & Compensation 1,938,442 2,308,955 2,158,938 2,334,796 2,770,994 3,210,346 Health Insurance 930,940 1,170,677 1,329,805 1,508,811 1,858,005 1,907,298 Medicare 197, , , , , ,572 Teacher Retirement System 1,118,403 1,353,549 1,627,928 1,979,103 2,317,383 2,643,681 Worker's Compensation 69,835 79,740 87, ,183 86,546 90,374 Gwinnett Retirement System 323, , , , , ,152 Other Employee Benefits 19,984 22,874 26,572 29,904 33,973 39,453 Subtotal - Salaries & Benefits 17,339,616 20,253,025 21,901,249 24,296,449 27,376,762 28,603,498 Purchased Services 2,705,249 3,360,492 3,065,252 3,233,859 3,911,783 3,494,137 Travel 470, , , ,646 1,023, ,633 Supplies 1,508,498 1,449,015 1,945,334 1,693,534 2,534,365 2,097,811 Equipment Replacement 12, ,535 43,929 74,795 61,100 Subtotal - Other Charges 4,696,398 5,491,251 5,791,767 5,937,968 7,544,127 6,441,681 TOTAL $ 22,036,014 $ 25,744,276 $ 27,693,016 $ 30,234,417 $ 34,920,889 $ 35,045,179 Expenditures by Function Improvement of Instructional Services Page 50

57 Positions by Function Educational Media Services Page 51 Media Services and Technology Training staff provides leadership and support for school library media programs, allowing students access to print, nonprint and online reference resources which are essential to teaching and learning. A professional library offers access to resources for all GCPS teachers, administrators and staff. Professional learning opportunities are provided for media specialists, media clerks and local school technology coordinators to support the instructional program by collaborating with teachers in the effective use of resources and technology. The staff also coordinates and delivers technology training for systemwide initiatives such as SASI, Peoplesoft, and Microsoft Office. The Broadcast & Distance Learning staff effectively facilitates the rapidly expanding and diverse communication needs of our school system. Our focus is on providing information resources designed to advance teaching and learning. Our capabilities and services include field, studio, and live video production video conferencing, satellite down-links, closed circuit television systems and a 24/7 educational access channel. These vital communication tools enable us to help students acquire knowledge and achieve their academic goals. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Secretary Clerical Media Specialist Other Management Other Administrative Other Salaries Total The focus of Gwinnett's instructional media and technology program is on student achievement with an emphasis on students becoming life-long learners. Media specialists and local school technology coordinators are professionals who interpret user needs and provide personalized services in appropriate resources to the students, faculty and learning community. Gwinnett County district and school media staff are committed to the continuous improvement of media and instructional technology services. One component of our mission is to educate and inform the community about the goals, programs and services of GCPS. We are positioned to meet these goals through our educational access station, GCPS TV, which reaches Gwinnett County residents and schools through the four local cable providers.

58 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Substitutes, Certified & Classified $ 168,700 $ 174,574 $ 173,820 $ 193,035 $ 237,925 $ 237,925 Secretaries 130, , , , , ,992 Clerical 2,676,959 2,676,763 2,687,048 2,792,449 2,869,770 2,905,252 Media Specialists 7,636,252 7,673,226 7,721,755 8,209,929 8,599,884 8,906,192 Other Management Personnel 216, , , , , ,216 Other Administrative Personnel 177, , , , , ,433 Other Salaries & Compensation 543, , , , , ,043 Health Insurance 1,545,588 1,761,069 1,825,965 1,992,463 2,190,836 2,298,286 Medicare 152, , , , , ,123 Teacher Retirement System 1,260,555 1,378,516 1,508,465 1,716,612 1,817,807 2,173,918 Worker's Compensation 53,293 53,843 55,770 62,065 64,427 66,249 Gwinnett Retirement System 292, , , , , ,221 Other Employee Benefits 38,396 38,514 37,776 39,009 40,282 40,668 Subtotal - Salaries & Benefits 14,892,562 15,450,039 15,846,619 16,779,940 17,831,870 18,746,518 Purchased Services 1,551,816 1,581,333 1,576,652 1,634,986 1,528,788 1,446,504 Travel 11,823 16,346 13,632 17,775 19,725 22,575 Supplies 1,394,194 1,563,789 1,844,530 1,653,609 1,488, ,460 Equipment Replacement 11,471-10,779 14, Subtotal - Other Charges 2,969,304 3,161,468 3,445,593 3,320,850 3,037,263 2,447,539 TOTAL $ 17,861,866 $ 18,611,507 $ 19,292,212 $ 20,100,790 $ 20,869,133 $ 21,194,057 Expenditures by Function Educational Media Services Page 52

59 Positions by Function General Administration Page 53 This function includes costs of supporting activities of the Superintendent, Chief of Staff, Executive Director to the Superintendent, legal counsel, and members of the Gwinnett County Board of Education. Some intergovernmental contracts are also accounted for in this function. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Superintendent Executive Staff Secretary Other Salaries Total All matters relating to education and operation in the Gwinnett County Public Schools are governed and controlled by the Gwinnett County Board of Education, as provided by Georgia Law. The Board has the responsibility to maintain a reasonably uniform system of public schools that provide quality education for all of the young people of Gwinnett County. With the advice of the Superintendent, the Board must determine policies and prescribe the rules and regulations for the management of the school system.

60 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget School Board Members $ 82,620 $ 82,620 $ 82,620 $ 82,620 $ 82,620 $ 82,620 Superintendent 403, , , , , ,586 Executive Staff 312, , , , , ,553 Secretaries 260, , , , , ,932 Other Salaries & Compensation 82,965 83,363 85,864 88, , ,356 Health Insurance 66,429 81,002 83,649 88,680 94, ,034 Medicare 9,882 10,085 10,399 10,717 19,258 19,938 Teacher Retirement System 104, , , , , ,106 Worker's Compensation 5,245 5,320 5,509 5,877 6,641 7,063 Gwinnett Retirement System 24,278 33,677 42,997 30,333 42,868 47,691 Other Employee Benefits 1,980 2,068 2,034 2,110 2,140 1,726 Subtotal - Salaries & Benefits 1,355,529 1,398,001 1,439,850 1,485,183 1,683,142 1,772,605 Purchased Services 1,623,778 1,365,768 1,224,031 1,722,307 1,592,956 1,592,956 Travel 28,612 27,094 36,154 36,400 33,672 33,672 Supplies 10,272 8,804 11,638 9,236 14,834 14,834 Subtotal - Other Charges 1,662,662 1,401,666 1,271,823 1,767,943 1,641,462 1,641,462 TOTAL $ 3,018,191 $ 2,799,667 $ 2,711,673 $ 3,253,126 $ 3,324,604 $ 3,414,067 Expenditures by Function General Administration Page 54

61 Positions by Function School Administration Page 55 Activities budgeted here are concerned with overall administrative responsibility for school operations. Included are activities of principals, assistant principals, department chairpersons and clerical staff. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Principal Assistant Principal Secretary Clerical Other Administrative Total 1, , , , , , Local school principals, along with their administrative staff, are responsible for the planning and successful implementation of local school budgets, staff development, and curriculum. In addition, they serve the community by working with local advisory and support groups such as the PTA, LSAC (Local School Advisory Committee), CSI (Committee for School Improvement), and the various booster clubs. Along with leading the instructional process, their responsibilities include discipline, building maintenance, property inventory, school buses and cafeteria operations.

62 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Classified Substitutes $ 197,700 $ 180,360 $ 191,220 $ 169,230 $ 255,810 $ 255,810 Principals 14,277,922 14,195,212 14,767,187 15,663,992 16,089,378 16,272,596 Assistant Principals 35,402,531 36,837,700 38,583,764 41,917,315 43,144,721 43,736,040 Secretaries 4,813,430 4,797,972 4,922,214 5,242,899 5,563,557 5,603,825 Clerical 21,228,038 21,520,390 22,258,418 23,743,797 24,728,835 24,342,808 Other Administrative Personnel 817, , , , , ,121 Other Salaries & Compensation 1,397,347 1,391,746 1,375,086 1,347,232 2,829,973 3,124,687 Health Insurance 9,303,959 10,498,899 10,927,384 12,025,675 13,159,042 14,115,603 Medicare 1,019,311 1,049,790 1,097,461 1,188,317 1,209,120 1,321,880 Teacher Retirement System 8,569,063 9,352,773 10,520,178 12,163,190 12,810,790 15,067,800 Worker's Compensation 360, , , , , ,820 Gwinnett Retirement System 2,008,355 2,793,345 3,500,997 2,622,765 2,869,690 3,363,956 Other Employee Benefits 237, , , , , ,122 Subtotal - Salaries & Benefits 99,633, ,069, ,693, ,769, ,336, ,903,068 Purchased Services 2,962,827 3,151,393 3,511,074 3,732,778 4,481,593 3,942,504 Travel 126, , , , , ,875 Supplies 2,704,993 2,817,096 2,723,722 2,714,722 2,651,966 1,517,000 Equipment Replacement 83,056 60,817 50,950 73, , ,000 Subtotal - Other Charges 5,877,454 6,163,270 6,422,136 6,649,031 7,415,501 5,724,379 TOTAL $ 105,510,542 $ 110,232,375 $ 116,115,904 $ 124,418,443 $ 131,751,506 $ 134,627,447 Expenditures by Function School Administration Page 56

63 Positions by Function Business Support Services Page 57. The Business and Finance Division supports educational services to children through the procurement, payment, storage, and delivery of goods and services to the local schools. Business support involves all activities associated with the fiscal operation of the school district, including budgetary operations, financial reporting, accounting services, payroll/benefit administration, risk management, inventory control, property management, procurement, warehousing, internal auditing and cash management. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Secretary Clerical Accountants Warehouse/Distribution Other Management Other Administrative Total The business function provides direct support to local schools in a variety of ways. Delivery of mail, supplies, equipment and food are provided daily to local schools. Payroll checks are processed and delivered in a timely manner for approximately 21,000 employees. Accounting, budgeting, auditing, and investment services are available to help each individual school site realize the greatest return on investment of available resources.

64 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Secretaries $ 178,088 $ 146,318 $ 125,190 $ 147,945 $ 188,663 $ 149,410 Clerical 1,636,693 1,641,565 1,768,488 1,827,355 1,939,330 1,929,211 Accountants 820, , , , , ,871 Maint/Transp/Whse/Security 1,418,886 1,421,453 1,481,453 1,453,924 1,640,556 1,705,246 Other Management Personnel 817, , , , , ,076 Other Administrative Personnel 816, , , ,871 1,007,605 1,083,104 Other Salaries & Compensation 445, , , , Health Insurance 482, , , , , ,434 Medicare 76,550 74,664 80,897 85,799 87,558 94,936 Teacher Retirement System 634, , , , ,810 1,092,137 Worker's Compensation 4,996 26,633 28,634 31,333 32,720 32,738 Gwinnett Retirement System 143, , , , , ,323 Other Employee Benefits 17,507 17,628 17,562 17,003 17,673 17,731 Subtotal - Salaries & Benefits 7,494,601 7,585,288 8,161,173 8,512,411 8,875,498 9,266,217 Purchased Services 25,016,124 21,442,648 23,767,037 23,647,390 23,407,814 23,432,939 Travel 9,908 10,629 13,040 14,131 19,735 20,535 Supplies 926, , , , , ,903 Equipment Replacement ,312 3, Subtotal - Other Charges 25,952,805 21,953,202 24,055,086 23,843,962 24,072,406 23,776,377 TOTAL $ 33,447,406 $ 29,538,490 $ 32,216,259 $ 32,356,373 $ 32,947,904 $ 33,042,594 Expenditures by Function Business Support Services Page 58

65 Positions by Function Maintenance and Operations Page 59. The learning environment is greatly enhanced by providing students well-maintained school buildings and equipment. Students and teachers have a safe comfortable place to learn, teach, and play. They also have access to instructional equipment and computers that are maintained by professional craftsmen or technicians. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Secretary Clerical Maintenance/Security Custodial * 1, , , , , , Other Management Other Administrative Other Salaries Total 1, , , , , , * Custodial positions reflect total positions earned by the schools. Each school has the option of transferring some of its funds to pay part-time staff. The maintenance and operations staff is responsible for the upkeep of 137 schools and an additional 55 other locations with 27,645,876 square feet of building space, 4,456 acres of land, and 1,397 pieces of playground equipment. In addition to normal maintenance and operations, the staff supports the expanding building program and performs essential tasks in opening new classrooms and facilities. The facilities maintenance function is performed both by in-house employees and private contractors. Approximately 36% of maintenance work is contracted to private vendors, while 64% is performed by in-house staff.

66 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Classified Substitutes $ 541,387 $ 488,755 $ 503,560 $ 495,287 $ 710,100 $ 710,100 Secretaries 223, , , , , ,993 Clerical 621, , , , , ,906 Maint/Transp/Whse/Security 10,375,895 10,833,808 11,881,248 13,454,523 14,679,432 14,913,565 Custodial Personnel 29,474,138 29,862,505 30,841,141 32,864,236 36,282,655 36,502,679 Other Management Personnel 582, , , , , ,697 Other Administrative Personnel 141, , , , , ,675 Other Salaries & Compensation 505, , , , , ,694 Health Insurance 5,336,239 7,330,089 7,697,209 8,937,206 11,053,399 12,361,084 Medicare 548, , , , , ,832 Teacher Retirement System 1,784,880 2,017,332 2,373,651 2,860,422 3,248,552 3,655,617 Worker's Compensation 194, , , , , ,744 Gwinnett Retirement System 1,028,219 1,451,979 1,918,302 1,417,669 1,575,104 1,919,638 Other Employee Benefits 171, , , , , ,392 Subtotal - Salaries & Benefits 51,529,199 55,094,669 58,657,632 63,771,974 71,421,023 74,101,616 Purchased Services 12,810,083 14,274,666 14,372,028 15,546,616 15,699,111 15,276,641 Travel 10,544 13,060 11,192 12,220 10,019 9,919 Supplies 24,560,452 25,709,729 26,121,166 25,713,878 26,138,345 25,647,003 Equipment Replacement 413,912 1,103, , , , ,847 Subtotal - Other Charges 37,794,991 41,101,044 41,169,485 42,262,875 42,661,892 41,785,410 TOTAL $ 89,324,190 $ 96,195,713 $ 99,827,117 $ 106,034,849 $ 114,082,915 $ 115,887,026 Expenditures by Function Maintenance and Operations Page 60

67 Positions by Function Transportation Page 61. Along with transporting students to and from school and trips to school activities, the transportation staff also is responsible for driver training, federal legal requirements, student management on the operations side, and bus maintenance, inspection and state regulatory compliance on the fleet management side. Transportation insurance expenditures also are charged to this function. Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Clerical Bus Driver 1, , , , , , Other Transportation Other Management Other Salaries Total 1, , , , , , FY2017 Transportation facts: GCPS has 1,980 buses in its fleet, making it the largest school-district owned fleet in the nation. We transport 130,000 students twice daily on 8,000 routes traveling almost 23,800,000 miles annually. Our fleet mainenance organization also maintains over 500 non-school bus vehicles used by GCPS in support of teaching and learning. As info, a new bus costs $86,000 on average.

68 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Clerical $ 1,862,159 $ 2,003,951 $ 2,433,117 $ 2,528,292 $ 3,195,223 $ 3,311,657 Bus Drivers 37,943,626 38,479,372 42,707,916 46,642,564 47,970,631 48,469,498 Maint/Transp/Whse/Security 4,423,921 4,616,012 4,656,872 5,413,269 6,297,429 6,886,390 Other Management Personnel 117, , , , , ,370 Other Salaries & Compensation 2,915,478 3,069,675 3,232,629 3,500,272 3,364,582 3,359,885 Health Insurance 7,961,612 9,953,648 10,334,320 11,909,517 14,316,188 15,530,265 Medicare 594, , , , , ,332 Teacher Retirement System 786, ,159 1,021,088 1,166,490 1,510,702 1,702,821 Worker's Compensation 213, , , , , ,145 Gwinnett Retirement System 1,244,651 1,739,770 2,332,558 1,769,368 1,681,046 2,314,415 Other Employee Benefits 283, , , , , ,637 Subtotal - Salaries & Benefits 58,347,102 61,959,736 68,066,594 74,400,290 79,812,513 83,218,415 Purchased Services 5,404,333 4,891,602 4,981,207 7,383,351 7,198,037 6,800,115 Travel 14,092 22,621 28,363 65,686 51,041 51,041 Supplies 16,746,613 17,035,691 15,653,307 12,409,213 15,670,032 15,670,183 Equipment Replacement 584,016 74,862 1,329,738 1,506,740 3,406, ,902 Subtotal - Other Charges 22,749,054 22,024,776 21,992,615 21,364,990 26,326,070 23,071,241 TOTAL $ 81,096,156 $ 83,984,512 $ 90,059,209 $ 95,765,280 $ 106,138,583 $ 106,289,656 Expenditures by Function Transportation Page 62

69 Positions by Function Central Support Services Page 63. Central Support Services refers to administrative activities that do not fall under the categories of "general administration" or "business services". Central Support Services include: employee recruiting and hiring (personnel services), student enrollment forecasting (planning, and managing communication with employees, parents, citizens, and the news media (community relations). Budgeted Positions: FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Secretary Clerical Family Services - Parent Coordinator Research Personnel Planning Staff Other Management Other Administrative Other Salaries Total Computer information systems is one facet of the central support function. The Information Management Division manages a complex computer network which spans the school system. A major function of the department is to make it possible to use computer technology for records keeping and organization in areas such as: personnel, payroll financial accounting, attendance reporting, student records, high school scheduling and grade reporting.

70 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Certified Substitutes $ 38,365 $ 8,550 $ 5,650 $ 27,475 $ 42,400 $ 42,400 Secretaries 592, , , , , ,551 Clerical 2,069,963 1,933,715 2,019,165 2,089,662 2,210,362 2,233,001 Research Personnel 429, , , , , ,979 Planning Staff 361, , , , , ,984 Family Services - Parent Coord - 256, , , , ,903 Other Management Personnel 4,257,984 4,727,415 4,767,913 5,108,120 5,810,922 5,735,009 Other Administrative Personnel 683, , , ,970 1,032,955 1,107,865 Other Salaries & Compensation 6,161,157 6,323,639 6,872,143 7,298,129 8,856,880 8,949,176 Health Insurance 810,482 1,088,251 1,154,712 1,388,482 1,931,254 2,089,154 Medicare 190, , , , , ,316 Teacher Retirement System 1,387,602 1,598,647 1,805,560 2,137,248 2,672,542 2,879,428 Worker's Compensation 68,974 72,755 77,004 86, , ,506 Gwinnett Retirement System 346, , , , , ,060 Other Employee Benefits 29,839 31,230 33,029 34,963 39,330 39,999 Subtotal - Salaries & Benefits 17,428,306 18,856,238 19,949,820 21,727,463 26,194,515 26,721,331 Purchased Services 13,621,558 16,041,998 14,240,300 19,671,435 25,928,997 19,812,928 Travel 78,959 84, , , , ,026 Supplies 5,188,086 6,092,753 6,776,705 10,485,243 12,088,769 11,735,733 Equipment Replacement 298,015 1,245,435 2,479,716 1,016, , ,787 Subtotal - Other Charges 19,186,618 23,464,898 23,623,213 31,285,480 38,836,532 32,018,474 TOTAL $ 36,614,924 $ 42,321,136 $ 43,573,033 $ 53,012,943 $ 65,031,047 $ 58,739,805 Expenditures by Function Central Support Services Page 64

71 Positions by Function Facility Planning/Construction Page 65. The Facility Planning and Construction departments are responsible for the planning, design and construction of school facilities needed to meet the rapid growth in our student population in Gwinnett County No full-time positions are budgeted for this function.

72 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Purchased Services $ 3,377 $ 33,256 $ 39,203 $ - $ 62,611 $ 62,611 Travel Supplies Equipment Replacement TOTAL $ 3,377 $ 33,256 $ 39,203 $ - $ 62,611 $ 62,611 Expenditures by Function Facility Planning/Construction Page 66

73 Expenditures by Function Page 67 FY2013 FY2014 FY2015 FY2016 FY2017 Budget FY2018 Budget Transfers to Other Funds 6,888,079 7,227,584 8,420,281 11,840,991 7,657,275 6,908,217 Total Expenditures - General Fund $ 1,221,621,120 $ 1,283,031,157 $ 1,353,288,519 $ 1,452,429,208 $ 1,548,020,576 $ 1,602,146,380 Enrollment 164, , , , , ,186 Per Pupil Expenditures (excluding transfers) 7,363 7,542 7,763 8,183 8,643 8,853

74 Gwinnett County Public Schools Special Revenue Fund FY2018 Public Budget Document

75 Special Revenue Funds Page 68 Special Revenue funds account for grants awarded to Gwinnett County Public Schools. These individual funds enable the program managers/coordinators to easily track the expenditures to ensure that the grant dollars are being spent in accordance with the terms of the original grant proposal and that the dollars awarded to GCPS are received as committed. The Special Revenue funds also account for receipts and expenditures of resources transferred from the General Fund when the grant receipts are inadequate to finance the specified activities or require matching funds. Revenue by Year FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 s s Budget Budget Federal $ 70,721,683 $ 73,607,248 $ 75,480,990 $ 76,124,606 $ 83,600,436 $ 73,999,744 State 220, , ,071 1,009, , ,140 Local 3,391,603 3,319,605 3,432,752 1,984, , ,396 Totals 74,334,247 77,157,316 79,290,813 79,118,642 84,780,400 75,173,280 General Fund 987, ,750 3,306,205 3,899,293 5,098,248 5,098,248 Totals $ 75,322,132 $ 77,754,066 $ 82,597,018 $ 83,017,935 $ 89,878,648 $ 80,271,528

76 Current Projected 2017 Budget 2018 Budget Beginning Balance: $ 1,027,837 $ - Revenue: Local 304, ,396 State 875, ,140 Federal 83,600,436 73,999,744 Total Revenue 84,780,400 75,173,280 Transfers In 5,098,248 5,098,248 Total Sources Available $ 90,906,485 $ 80,271,528 Expenditures: Instruction $ 70,476,533 $ 68,584,303 Student Support Services 3,880,558 1,558,517 Improvement of Instruction 9,628,456 5,275,302 Media Services 15,845 - General Administration 1,550,052 1,445,860 School Administration Services - - Business Support Services 106, ,960 Maintenance & Operations 1,790 - Transportation 759,448 90,121 Central Support Services 1,011,979 1,098,897 Other Support Services 1,360,930 62,650 Federal Grant Administration 1,837,659 1,820,674 School Nutrition Program 276, ,244 Total Expenditures 90,906,485 80,271,528 Ending Fund Balance - - Total Expenditures & Fund Balance $ 90,906,485 $ 80,271,528 Special Revenue Funds Page 69

77 Special Revenue Funds Page 70 Bright from the Start Funding Current Projected Source 2017 Budget 2018 Budget This grant represents funds for the purpose of operating a Pre-kindergarten program for 4 year old children. Beginning Bal. - State 305, ,140 Other Federal Grants - - Total 305, ,140 Department of Administrative Services (DOAS) This grant provides business and finance support to local schools and central office staff. Beginning Bal. - - Local 304, ,204 Total 304, ,204 Fresh Fruit and Vegatable Program This fund is established to provide accounting of federal grant funds for the purpose of increasing access to fresh fruit & vegatables in elementary school children to improve overall diet and create healthier eating habits. Federal 78,494 - GoSTEM Initiative This fund is established to provide accounting of local funds committed for the purpose of providing evaluation services for the purpose of enhancing the educational experience of Latino students in Georgia and strnegthen the pipeline of these students into post-secondary STEM (Science, Technology, Engineering and Mathematics) education. Local - 83,000 Homeless Children and Youth This grant provides additional funding to meet the educational needs of homeless children attending various schools throughout the district. Federal 106,770 73,078 IDEA Flow Through Transfer In 5,098,248 5,098,248 This grant provides additional instructional support for students with disabilities. Federal 27,273,498 27,279,435 32,371,746 32,377,683 IDEA Preschool Special Education Program This grant provides funding for the educational needs of pre-kindergarten children with disabilities. Federal 614, ,051

78 Funding Current Projected Source 2017 Budget 2018 Budget Innovation Grants - Governors' Office of Student Acheivement This grant provides funding for the purpose of increasing student achievement and providing reform opportunities through unique and challenging educational programs. State 569,890 - Perkins Grant Programs This grant provides secondary vocational education programs throughout the school district. Federal 1,122,297 1,122,297 School Improvement 1003(g) This grant provides funding for the purpose of improving student achivement in Title I Schools identified as Priority. Federal 1,067,464 - The Wallace Foundation This grant provides local funding for leadership development and training for school and district level leaders. Local - 487,192 Title I This grant provides federal funding for students in school attendance areas with high concentrations of low income families and at-risk students throughout the school district to improve proficiency and achievement in the core subjects of reading, math, science, and social studies. Federal 45,727,610 37,865,519 Title I Part C Migrant This grant provides funding for the support of high quality education programs (including supportive services) for migratory children. Federal 99,648 91,497 Title I School Improvement This grant is to provide additional funding to substantially raise acheivement of those students in the District's lowest performing schools. Federal 203,161 - Special Revenue Funds Page 71

79 Special Revenue Funds Page 72 Funding Current Projected Source 2017 Budget 2018 Budget Title II Part A-Advanced Placement This grant provides funds for professional learning opportunities for teachers in advanced placement courses. Federal 5,930 - Title II, Part A Improving Teacher Quality This grant provides funding to increase academic achievement by improving teacher and principal quality through recruitment, retention, and staff development. Federal 3,020,496 3,053,427 Title II, Part B Math & Science Partnerships This grant provides funding to support partnerships between the school district and institutions of higher education departments of science and math in order to advance the instructional skills of teachers in these core subject areas. Federal 294,673 - Title III This grant provides supplementary education services to students from diverse language and cultural backgrounds to enable those children to achieve a satisfactory level of performance in school. Federal 3,986,122 3,674,440

80 Gwinnett County Public Schools Capital Projects Fund FY2018 Public Budget Document

81 Capital Projects Fund Page 73 SPECIAL LOCAL OPTION SALES TAX (SPLOST) - GENERAL INFORMATION In FY1998, the Georgia Legislature passed a law allowing school districts to establish a one-cent sales tax that could be used for capital projects or debt retirement. The passage of this sales tax assists the school district in building new schools for a student enrollment that continues to grow each year; to renovate and add classrooms to existing schools, and to provide system-wide technology improvements for teaching and learning. SPLOST IV (July 1, June 30, 2017) On November 8, 2011, the citizens of Gwinnett County approved an extension of the special purpose local option sales tax (SPLOST). This was the fourth renewal of this sales tax program. The referendum approved a maximum collection of $876 million over the five year period. Revenue from the sales tax renewal will be used for constructing and equipping almost 433 needed classrooms in 5 new schools and 9 school additions/renovations; purchasing and refurbishing school buses and other support vehicles; modernizing technology and making system-wide technology improvements; and acquiring digital instructional materials, software, textbooks and library materials. SPLOST V (July 1, June 30, 2022) To meet the demands of the school District's continued enrollment growth voters in the county approved the extension of the Special Local Option Sales Tax. The referendum approved a maximum collection of $950 million over the five year period. Revenue will be used for 13 building projects, technology enhancements, and system-wide facility modifications (including new/refurbished buses, fine arts equipment, roofs, floor coverings, painting, etc). In addition to approving the sales tax extension, the voters also authorized the Board to sell short-term bonds to be repaid with sales tax revenue. This will provide the necessary cash flow to allow the classroom needs to be met earlier. GENERAL OBLIGATION BONDS In a county-wide referendum in February 2008, 73% of the voters approved the issuance of up to $750 million general obligation bonds. Proceeds from the bonds will be used to supplement revenue from the SPLOST to expand to a second phase of capital projects. As with the SPLOST, proceeds from the bonds will be used to build new schools for a student enrollment that grows each year; to renovate and add classrooms to existing schools, and to provide system-wide technology improvements for teaching and learning. In October 2013, the district completed the last issue under this program ($211.4 million).

82 Projected FY2017 Budget Projected FY2018 Budget Beginning Balance $ 345,356,642 $ 241,360,909 Revenue Sales Tax Receipts 148,229, ,067,754 Investment Income 225, ,000 Transfer In 3,707,196 3,890,036 Total Revenue 152,162, ,072,790 Total Sources Available $ 497,518,678 $ 397,433,699 Expenditures: Expenses $ 153,150,885 $ 149,858,547 Transfers 103,006,884 35,251,071 Total Expenditures 256,157, ,109,618 Ending Fund Balance 241,360, ,324,081 Total Expenditures & Fund Balance $ 497,518,678 $ 397,433,699 Capital Projects Fund Page 74

83 Capital Projects Fund Page 75 Projected FY18 Budget by Funding Source GO Bonds SPLOST IV Fund 240 SPLOST V TOTAL Beginning Balance $ 25,231,991 $ 13,643,423 $ 202,485,495 $ 241,360,909 Revenue Sales Tax Receipts ,067, ,067,754 Investment Income 10,000 5, , ,000 Transfer In (Project Mngt) - - 3,890,036 3,890,036 Total Revenue 10,000 5, ,057, ,072,790 Total Sources Available $ 25,241,991 $ 13,648,423 $ 358,543,285 $ 397,433,699 Expenditures Construction - 2,700,000 60,109,964 62,809,964 Technology - 4,500,000 42,750,000 47,250,000 Furniture & Equipment - Schools - - 5,200,000 5,200,000 Financial Services ,000 50,000 Bus Purchases - - 5,000,000 5,000,000 Textbooks / Library Books 20,658,547-20,658,547 Project Management - - 3,890,036 3,890,036 Transfer to Other Funds 4,583,444-30,667,627 35,251,071 Land 5,000,000 5,000,000 Total Expenditures 25,241,991 7,200, ,667, ,109,618 Ending Fund Balance - 6,448, ,875, ,324,081 Total Expenditures & Fund Balance $ 25,241,991 $ 13,648,423 $ 358,543,285 $ 397,433,699

84 Breakdown of selected expense categories by project FY18 Projected Budget SPLOST IV G. O. Bonds SPLOST V TOTAL Construction Meadowcreek Theme Cluster HS ,109,964 16,109,964 Meadowcreek Cluster ES ,000,000 15,000,000 Berkmar Cluster ES - - 5,000,000 5,000,000 Lilburn MS Addition - 5,000,000 5,000,000 Richards MS - - 5,000,000 5,000,000 Carpet Replacement - - 1,000,000 1,000,000 Painting - - 2,000,000 2,000,000 Roof Replacement - - 6,000,000 6,000,000 Gym / Kitchen HVAC projects - 1,200,000 5,000,000 6,200,000 Give South - 1,500,000-1,500,000 Technology - Meadowcreek Theme Cluster HS - - 1,500,000 1,500,000 Meadowcreek Cluster ES - - 1,000,000 1,000,000 Berkmar Cluster ES , ,000 Lilburn MS Addition - 650, ,000 Richards MS , ,000 IMT System Development - 500,000 5,000,000 5,500,000 Remote Access - - 2,500,000 2,500,000 Student Info System - - 1,000,000 1,000,000 E-Class System Development - - 6,000,000 6,000,000 Growth Computers - - 1,500,000 1,500,000 Collaborative Systems - 4,000,000-4,000,000 MS Technology Refresh - - 5,000,000 5,000,000 HS Technology Refresh ,000,000 10,000,000 Central Office Refresh - - 7,350,000 7,350,000 Furniture & Equipment Schools Meadowcreek Cluster ES , ,000 Berkmar Cluster ES , ,000 Lilburn MS Addition , ,000 Richards MS , ,000 Fine Arts - - 1,000,000 1,000,000 Growth & Replacement - - 3,500,000 3,500,000 Capital Projects Fund Page 76

85 Gwinnett County Public Schools Debt Service Fund FY2018 Public Budget Document

86 Debt Service Fund Page 77 Debt Service Funds are established to account for the payment of general long-term debt principal and interest. The funds are used to account for the semiannual payment of bond principal and interest on general obligation serial bond issues which were issued for capital improvements as approved by the voting public or to reduce the district's interest expense by refunding prior outstanding issues at lower interest rates. Long-Term Debt Obligations approved by county-wide voter referundum Revenue to service the long-term debt consists primarily of local property taxes. The Gwinnett County Board of Education annually levies a property tax millage rate as required to service the principal and interest payments for the year. Series 2009 Series 2010 Series 2010 Series 2013 Series 2015 Total Original Par Amount of Principal Issued $ 18,980 $ 19,640 $ 255,080 $ 211,380 $ 252,440 $ 757,520 Principal 6/30/17 $ 18,980 $ 19,640 $ 237,835 $ 199,280 $ 251,680 $ 727,415 Principal Retired in FY18 $ - $ - $ 13,380 $ 6,525 $ 775 $ 20,680 Principal 6/30/18 $ 18,980 $ 19,640 $ 224,455 $ 192,755 $ 250,905 $ 706,735 FY2017 FY2018 Millage rate required to fund Long-term debt 2.05 * * Millage rate will be set at a meeting June 2017 (000's omitted) Short-term Debt Obligations from SPLOST Programs In addition to approving the SPLOST IV sales tax extension, the voters also authorized the Board to issue short-term general obligation debt to be repaid with the sales tax revenue. This provides the necessary cash flow to allow the classroom needs to be met earlier. (000's omitted) SPLOST IV SPLOST V Total Original Par Amount of Principal Issued $ 242,840 $ 305,000 $ 547,840 Principal 6/30/17 $ 67,840 $ 305,000 $ 372,840 Principal Retired in FY18 $ 67,840 $ - $ 67,840 Principal 6/30/18 $ - $ 305,000 $ 305,000

87 Current FY2017 Budget Projected FY2018 Budget Beginning Balance $ 118,192,953 $ 104,891,217 Revenue: Ad Valorem Taxes 55,196,229 57,286,657 Interest Income 25, ,000 Other Federal Revenue 1,031,100 1,031,100 Total Revenue 56,252,329 58,422,757 Transfers In Total Sources Available 95,681,687 31,361,035 $ 270,126,969 $ 194,675,009 Expenditures: Payment of Principal Payment of Interest Dues & Fees Total Expenditures Ending Fund Balance Total Expenses & Fund Balance $ 104,125,000 $ 105,035,000 61,100,752 56,844,002 10,000 10, ,235, ,889, ,891,217 32,786,007 $ 270,126,969 $ 194,675,009 Debt Service Fund Page 78

88 Debt Service Fund Page 79 Projected FY2018 Budget by Fund General Certificates Obligation of SPLOST IV SPLOST V Debt Participation Debt Debt TOTAL Beginning Balance $ 24,412,823 $ 4,586,691 $ 69,361,400 $ 6,530,303 $ 104,891,217 Revenue Ad Valorem Taxes 57,286, ,286,657 Investment Income 50,000-5,000 50, ,000 Other Federal Revenue 1,031, ,031,100 Total Revenue 58,367,757-5,000 50,000 58,422,757 Transfer from Other Funds - 24,870,638-6,490,397 31,361,035 Total Sources Available $ 82,780,580 $ 29,457,329 $ 69,366,400 $ 13,070,700 $ 194,675,009 Expenditures Payment of principal 20,680,000 16,515,000 67,840, ,035,000 Payment of interest 33,891,264 8,355,638 1,526,400 13,070,700 56,844,002 Dues & Fees 10, ,000 Total Expenditures 54,581,264 24,870,638 69,366,400 13,070, ,889,002 Ending Fund Balance 28,199,316 4,586, ,786,007 Total Expenditures & Fund Balance $ 82,780,580 $ 29,457,329 $ 69,366,400 $ 13,070,700 $ 194,675,009

89 Gwinnett County Public Schools Enterprise Fund FY2018 Public Budget Document

90 Enterprise (School Nutrition) Fund Page 80 The School Nutrition Program provides students with a well balanced breakfast and lunch while continually educating them on healthy eating. Menus are planned according to nutrition standards set by Food and Nutrition Services (FNS) within the US Department of Agriculture (USDA) and provide students with nutrient dense foods and avoids products that are high in fat and added sugars. The planned menus are analyzed for compliance with the nutrition standards by age groups also set by FNS, USDA. All lunches are planned using a Food-Based Menu Planning Approach and contain 5 food components- Fruits, Vegetables, Grains, Meat/Meat Alternate and Milk. A reimbursable meal must contain 3 of the 5 components at a minimum and 5 of the 5 components at a maximum. A reimbursable meal must also contain at least one serving of the fruit or vegetable component. At the Elementary and Middle Schools, student may take up to 1 serving from the fruit component and up to 2 servings from the vegetable component. At High Schools, students may up to 2 servings from the fruit and vegetable component. All breakfasts are planned using a Food-Based Menu Planning Approach and contain 3 food components- Grains, Fruit and Milk. Within the 3 food components, 4 food items will be offered. A reimbursable meal at breakfast must include 3 of the 4 food items at a minimum and all 4 food items at a maximum. Federal law requires the School Nutrition Program to operate on a non-profit basis. All costs of the program, including food, labor, and supplies, are funded by cafeteria revenues and federal/state reimbursements. Adults must pay the full cost of the meal because there are no offsetting federal/state reimbursements. The projected numbers of meals to be served in FY2018 are 21,311,460 student lunches and 18,975,980 student breakfasts. There will be 132 serving locations with a staff of over 1,400 employees. Approximately 55% of all students are eligible to receive meals that are either free or reduced price. System-wide year-to-date participation in the school nutrition program as of January 2017 was 35.6% for breakfast and 69.4% for lunch. All meal prices will remain the same in FY2018. Lunch prices will be $2.25 at the Elementary level and $2.50 at the Middle/High levels. Breakfast will be $1.50 at all levels. Reduced meal prices will remain $.30 for Breakfast and $.40 for Lunch. Adult meal prices will be $1.75 for Breakfast and $3.00 for Lunch at all levels. Milk prices will remain $.40 cents.

91 Current FY2017 Budget Projected FY2018 Budget Beginning Balance Revenue: Local State Federal Total Revenue Total Sources Available $ 4,908,638 $ 4,670,584 25,645,291 24,833,748 2,316,913 2,321,448 64,839,660 66,035,419 92,801,864 93,190,615 $ 97,710,502 $ 97,861,199 Expenditures: Salaries Fringe Benefits Subtotal $ 24,320,463 $ 21,886,933 11,024,630 11,468,576 35,345,093 33,355,509 Food (Including USDA Commodities) 40,260,000 40,760,000 Purchased Services 6,902,325 6,988,814 Travel 46,500 35,500 Supplies / Uniforms 8,660,000 9,829,367 Equipment 1,826,000 2,168,500 Subtotal 57,694,825 59,782,181 Total Expenditures Ending Fund Balance Total Expenses & Fund Balance 93,039,918 93,137,690 4,670,584 4,723,509 $ 97,710,502 $ 97,861,199 Enterprise (School Nutrition) Fund Page 81

92 Gwinnett County Public Schools Internal Service Fund FY2018 Public Budget Document

93 Internal Service Fund Page 82 Internal Service Funds are used to account for the operation of departments which provide goods or services to other departments of the school system or other governmental units. Included are the Worker's Compensation, the Disability Insurance Fund, and the Print Shop Fund. Each of these are funded through their charges to other budget units or outside agencies. Worker's Compensation / Risk Management The workers' compensation program, which pays medical and wage benefits to injured employees, is self-insured to a $750,000 per claim retention. Aggressive claims management and other cost-containment measures help control costs while providing a vital service to employees who are injured while performing their duties. The average cost per claim has been less than $4000 in each of the last five years. The structure of the workers' compensation program is reviewed periodically to ensure that it remains the most cost-effective way to meet the requirements of the statute. Disability Insurance Fund This is a program for paying approved claims incurred for short-term disability. It is financed through payroll deductions for participating employees. The employer pays the full cost of the basic plan for those hired before 7/1/95 who elect not to have health insurance coverage. Employees hired after 7/1/95 pay the full cost. Print Shop Fund The Print Shop provides high volume copy and color offset printing services to Gwinnett County Public Schools. The Print Shop's prices average 25% less than retail cost. The Print Shop provides a variety of printing and finishing services including bookletmaking, coil binding, poster printing, and variable data printing.

94 Current FY2017 Budget Projected FY2018 Budget Beginning Balance $ 1,764,606 $ 1,764,606 Revenue - Charges for Services: Worker's Compensation: Payroll Assessment 4,300,000 5,100,000 Disability Insurance: Payroll Deductions and Employer Contributions 2,303,000 2,288,287 Print Shop: Printing Requisitions 1,994,228 2,023,962 Transfers from Other Funds 2,559,027 1,809,969 Total Revenue $ 12,920,861 $ 12,986,824 Expenditures: Risk Management / Worker's Compensation $ 6,859,027 $ 6,909,969 Disability Insurance Fund 2,303,000 2,288,287 Print Shop Fund 1,994,228 2,023,962 Total Expenditures $ 11,156,255 $ 11,222,218 Ending Fund Balance 1,764,606 1,764,606 Total Expenditures & Fund Balance $ 12,920,861 $ 12,986,824 Internal Service Fund Page 83

95 Gwinnett County Public Schools Glossary of Terms FY2018 Public Budget Document

96 This glossary contains definitions of selected terms used in this document and additional terms and interpretative data as necessary for common understandings concerning financial accounting procedures of Gwinnett County Public Schools. Several terms which are not primarily financial accounting terms have been included because of their significance for the budgeting process. The glossary is arranged alphabetically with appropriate cross-referencing where necessary. Accounting System The recording and reporting of activities and events affecting the money of an administrative unit and its programs. Specifically, it describes: (1) what accounting records are to be maintained, how they will be maintained, and the procedures, methods, and forms to be used; (2) data recording, classifying, and summarizing activities or events; (3) analyzing and interpreting recorded data; and (4) preparing and initiating reports and statements which reflect conditions as of a given date, the results of operations for a specific period, and the evaluation of status and results of operation in terms of established objectives. Accrual Basis The basis of accounting under which revenues are recorded when levies are made and expenditures are recorded as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. See also REVENUE, and EXPENDITURES. Administration Those activities which have as their purpose the general regulation, direction, and control of the affairs of the local education agency. Ad Valorem Taxes Taxes levied on the assessed valuation (less exemptions) of real and personal property, including automobiles. See also TAX DIGEST, and ASSESSED VALUATION. Appropriation An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. NOTE: An appropriation is usually limited in amount and as to the time when it may be expended. Average Daily Attendance, ADA In a given school year, the average daily attendance for a given school is the aggregate day s attendance of the school divided by the number of days school was actually in session. Only days in which the pupils were under the guidance and direction of teachers in the teaching process should be considered as days in session. Glossary of Terms Page 84

97 Glossary of Terms Page 85 Assessed Valuation A valuation set upon real estate or other property by a government as a basis for levying taxes. Forty percent of full assessed value is used as the tax basis in Georgia. Balance Sheet A summarized statement, as of a given date, of the financial position of a local education agency per fund and/or all funds combined showing assets, liabilities, reserves, and fund balance. Board of Education, District The elected or appointed body which has been created according to State law and vested with responsibilities for educational activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of directors, school committees, school trustees, etc. This definition relates to the general term and covers State boards, intermediate administrative unit boards, and local basic administrative unit boards. Bond A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Bonded Debt The part of the school district debt which is covered by outstanding bonds of the district. Bonds Payable The face value of bonds issued and unpaid. Budget A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. The budget usually consists of three parts. The first part contains a message from the budget-making authority together with a summary of the proposed expenditures and the means of financing them. The second part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. The third part consists of schedules supporting the summary. These schedules show in detail the proposed expenditures and means of financing them together with information as to past years actual revenues and expenditures and other data used in making the estimates. Budget Amendments An administrative procedure used to revise a budgeted amount after the Annual Budget has been adopted by the Board of Education and approved by the State Board of Education.

98 Budget Calendar The schedule of key dates used in the preparation and adoption of the Annual Budget. Budgetary Control The control or management of the business affairs of the school district in accordance with an approved budget with a responsibility to keep expenditures within the authorized amounts. Budget Document The instrument used as a comprehensive financial plan of operations of the Board of Education. Budget Message The opening section of the budget which provides the Board and the public with a general summary of the most important aspects of the proposed budget and recommendations of the Superintendent. Capital Budget A plan of proposed capital outlays and the means of financing them for the current fiscal period. It is usually a part of the current budget. If a Capital Program is in operation, it will be the first year thereof. A Capital Program is sometimes referred to as a Capital Budget. See also CAPITAL PROGRAM. Capital Outlays Expenditures which result in the acquisition of or addition to fixed assets. Capital Program A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. Cash Accounting A basis of accounting in which transactions are recorded when cash is either received or expended. Certified Tax Digest That annual property tax digest certified by the tax receiver or tax commissioner of a county to the Department of Revenue and approved by the State Revenue Commissioner. Glossary of Terms Page 86

99 Glossary of Terms Page 87 Cost Per Pupil Financial data (either budget or expenditures) for a given period of time divided by a pupil unit of measure (enrollment, FTE (full-time equivalency)). Debt An obligation resulting from the borrowing of money or from the purchase of goods and services. Debt of local education agencies includes bonds, warrants and notes, etc. Debt Limit The maximum amount of gross or net debt which is legally permitted. Debt Service Fund A fund established to account for the accumulation of resources for, and the payment of, long-term debt principal and interest. Encumbrance Accounting A system or procedure which involves giving recognition in the accounting budgetary expenditures control records for the issuance of purchase orders, statements, or other commitments chargeable to an appropriation in advance of any liability or payment. Encumbrances Purchase orders, contracts, and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid, as in accounts payable, or when actual liability is established or when canceled. Fiscal Period Any period at the end of which a local education agency determines its financial position and the results of its operations. The period may be a month, a quarter, or a year, depending upon the scope of operations and requirements for managerial control and reporting. Five Mill Buy In Each local board of education is required to provide and use local funds in support of the QBE Act. A minimum of the equivalent of 5 mills must be provided. The Five Mill Buy In is computed by the Georgia Department of Education and identified on the allotment sheet provided to each school system following actions of the Georgia General Assembly. The Five Mill Buy In equates to five effective mills on the equalized, adjusted tax digest as certified by the Departments of Audits and adjusted for exemptions. Five Mill Buy In is subtracted from the total QBE revenue entitlements.

100 Fixed Assets Land, buildings, machinery, furniture, and other equipment which the school district intends to hold or continue in use over a long period of time. Fixed denotes probability or intent to continue use or possession and does not indicate immobility of an asset. Fringe Benefits Total employer s share of F.I.C.A. Taxes, hospitalization, dental, disability, worker s compensation, unemployment, and retirement contributions made on behalf of employees. F.T.E. (Full-time Equivalence - Employee) The amount of employed time required in a part-time position expressed in proportion to that required in a full-time position, with representing one full-time position. It is derived by dividing the amount of employed time in the part-time position by the amount of employed time required in a corresponding full-time position. F.T.E. (Full-Time Equivalency - State Funding) Local school systems in Georgia must report enrollment three times during the school year for funding purposes. This reporting reflects the school day being divided into six parts (periods). The student is counted six times, according to which programs he or she participates in during the day. Students may not be counted for the portion of the day that they are in the following programs or under the following conditions: 1. Study Hall 2. Non-credit courses 3. Enrichment courses as defined by QBE or the State Board (generally one which does not devote a major portion of time to the competencies adopted by the State Board) 4. Courses which require competitive participation in an extracurricular activity 5. Serving as a student assistant, unless this activity is an approved career or vocational education work program 6. Individual study courses which have no outline of course objectives available 7. Other courses designated by the State Board 8. The student is not enrolled in a program or not attending regularly 9. A resident student paying tuition or fees in excess of the local cost per student 10. A non-resident student paying tuition or fees in excess of the local cost per student 11. A student who has not attended within 10 days of the count Each student is counted for each one-sixth of the school day for the eligible program in which he or she is enrolled. The resulting total, when divided by six, is known as the full-time equivalent (FTE) program count. An average of the counts reported at three different times during the year are used in the funding formula. (See QBE definitions.) Glossary of Terms Page 88

101 Glossary of Terms Page 89 Function An accounting term relating to both the budget and the financial report. A function is a grouping of activities being performed for which salaries and other types of direct costs are expended and accounted. Functions and subfunctions consist of activities which have somewhat the same general operational objectives. Furthermore, categories of activities should be combinable, comparable, relatable, and mutually exclusive. Both the budget and the financial reports group activities within functions. Fund A fiscal and accounting entity which is comprised of a self-balancing set of accounts which reflect all assets, liabilities, equity, revenue, and expenditures (or expenses) necessary to disclose financial position and the results of operations. Funds are established as individual entities in order to segregate financial records for purposes of legal compliance, different natures of the activities performed, measurement of different objectives, and to facilitate management control. Fund Balance The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to closing, it represents the excess of the fund s assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period. Fund, Capital Projects Used to account for all resources used for acquiring capital sites, buildings, and equipment as specified by the related bond issue. Capital project funds are designated to account for acquisition or construction of capital outlay assets which are not acquired directly by the general fund, special revenue funds, or enterprise funds. Capital project funds have been developed to account for the proceeds of a specific bond issue and revenue from other possible sources which is designated for capital outlay, i.e., for land, buildings, and equipment. Fund, Debt Service Used to finance and account for payment of principal and interest on all long-term general obligation debts. Debt service funds are used to accumulate resources over the outstanding life of the bond issue in an amount equal to the maturity value. Cash of the debt service may be invested in income-producing securities which are converted back into cash at the maturity date for use in retiring bonds. Fund, Enterprise Used to finance and account for the acquisition, operations, and maintenance of school district facilities and services which are entirely or predominantly self-supportive by user charges. Budgetary accounts and formal budgetary accounting are recommended for Enterprise Funds. The accounting consists primarily of proper recording of receipts and disbursements.

102 Fund, General The fund used to finance the ordinary operations of the local education agency. It is available for a legally authorized purpose and consists of money not specifically designated for some other particular purpose. Fund, Internal Service A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments and agencies within a single governmental unit. Amounts expended by the fund are restored thereto either from operating earnings or by transfer from other funds so that the original fund capital is kept intact. Fund, Special Revenue A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditures for specific purposes. Fund, Trust and Agency - Fiduciary Used to account for money and property held in trust by a school system for individuals, government entities, or non-public organizations. A Trust Fund is usually in existence over a longer period of time than an Agency Fund. Primarily, Agency Funds function as a clearing mechanism for cash resources collected by the district held for a short period, and then disbursed to authorized recipients. Grant Contributions of either money or material goods given by a contributing unit (public or private) to another receiving unit and for which the contributing unit expects no repayment. Grants may be for a specific or general purpose. Inter-Fund Transfers Amounts transferred from one fund to another fund. Lapse The difference between budgeted revenue and expenses and actual revenue and expenses. Levy (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by a governmental unit. Glossary of Terms Page 90

103 Glossary of Terms Page 91 Local Fair Share See Five Mill Buy In Long-Term Debt Debt with a maturity of more than one year after the date of issuance. Mill The rate of taxation based on dollars per thousand of taxable assessed value. A mill is one-tenth of a cent ($.001). Millage Rate The ad valorem tax rate expressed in terms of the levy per thousand dollars of taxable assessed value established by the governing authority each fiscal year. Per Pupil (Allotment) An allotment to each school for supplies and equipment initially based on the first school month pupil enrollment. Per Pupil (Expenditure) An accepted and commonly used norm to compare expenditures between school districts, state spending, and national spending. Program The definition of an effort to accomplish a specific objective or objectives consistent with funds or resources available. Budgets and actual revenue and expenditure records may be maintained per program. Program Budget A budget wherein expenditures are based primarily on programs of work and secondarily on character and object. A program budget is a transitional type of budget between the traditional character and object budget on the one hand, and the performance budget, on the other. Program Weights Since different programs vary in their cost to operate, each of the nineteen (19) QBE programs is assigned a different weight program. The weights reflect the cost of teachers and other instructional personnel; instructional materials; facility maintenance and operation (M & O) costs; media center personnel and materials costs; school and central office administration costs and staff development. See also: QBE.

104 Q.B.E. (Quality Basic Education) - Allotments Funds are allotted by the state on the basis of Weighted F.T.E. (F.T.E.: Full Time Equivalent students) to the local school system. The following are 19 programs of allotment under Q.B.E.: 1. Kindergarten 2. Kindergarten Early Intervention 3. Primary Grades (1-3) 4. Primary Grades (1-3) Early Intervention 5. Elementary Grades (4-5) 6. Elementary Grades (4-5) Early Intervention 7. Middle Grades (6-8) 8. Middle School Programs 9. High School General Education (9-12) 10. Vocational Labs (9-12) 11. Special Education Category I 12. Special Education Category II 13. Special Education Category III 14. Special Education Category IV 15. Special Education Category V 16. Gifted 17. Remedial Education 18. Alternative Education 19. ESOL Programs Q.B.E. - Mid Year Adjustment Because the QBE formula is based on FTE counts which are taken primarily in the previous school year, there will be a need to adjust the total allotment as more recent counts become available. If the more recent counts result in an increase in funds needed, the State Board will request the additional funds from the General Assembly. Reserve An account used to indicate that a portion of fund balance is restricted for a specific purpose. Revised Budget An increase or decrease to the initial budget (original amount as adopted by the governing body) amount. Source of Funds This dimension identifies the expenditure with the source of revenue, i.e., local, state, federal, and others. Glossary of Terms Page 92

105 Glossary of Terms Page 93 Taxes Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. Tax Digest The established formula for the county to determine the net Maintenance and Operations (M & O) property digest for the school district on a calendar year basis which includes total real, personal, motor vehicles, mobile homes, and public utility property, less homestead, various personal, freeport and agricultural exemptions. The Tax Digest is certified in July of each year and the local board of education sets the official millage rate. Teacher Allotment The teachers are allotted to the schools on the basis of active enrollment. The formula used for allocations meets the provisions of the State Board of Education and accrediting standards, with additional personnel allotted above State requirements and funded with local tax dollars.

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