SECOND READING MAY 21, 2018 For Fiscal Year Beginning July 1, Presented By:

Transcription

1 Fiscal Year 2019 Budget SECOND READING MAY 21, 2018 For Fiscal Year Beginning July 1, 2018 Presented By: Dr. Gerrita Postlewait, Superintendent of Schools Donald Kennedy, Chief Financial and Administrative Officer

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3 CHARLESTON COUNTY SCHOOL DISTRICT FISCAL YEAR 2019 PROPOSED BUDGET TABLE OF CONTENTS PAGE Table of Contents Principal Officials OVERVIEW Introduction..1 Reconciliation of First Reading of Budget to Second Reading of Budget...3 How to Use and Interpret This Document..5 Assumptions used throughout the Budget Document 11 FINANCIAL SECTION Consolidated Budget Statements-All Funds...13 General Operating Fund..29 Special Revenue Funds...47 Education Improvement Act Funds...69 Food Service Funds...85 Debt Service Fund...93 Capital Building Fund SUPPLEMENTAL INFORMATION Five Year Revenue Projection with Assumptions..121 EFA Revenue Projection Index of Taxpaying Ability Act 388 Millage Allowable

4 CHARLESTON COUNTY SCHOOL DISTRICT FISCAL YEAR 2019 PROPOSED BUDGET TABLE OF CONTENTS Millage History since Enrollment by Constituent District, School and Grade FY2019 GOF School Staff Allocation Formulas Projected General Operating Fund FTE s by Formula..132 FY2019 Salary and Benefit Compensation Package.133 History of District Salary Increases FY Day Teacher Salary Schedule 135 FY2019 Math Teacher Salary Schedule for High Poverty Schools..136 FY2019 Approved Supplemental Pay and Stipend Schedules..137 Budget Detail for Expenditures Greater than $50, Power Point Presentation from April 23 First Reading of the Budget Workshop..151 Function Descriptions District Indicators (working draft) Funds Reserved for Future Use..165

5 CHARLESTON COUNTY SCHOOL DISTRICT CHARLESTON, SOUTH CAROLINA PRINCIPAL OFFICIALS FISCAL YEAR 2019 BUDGET Board of Trustees Mrs. Kate Darby, Board Chairperson Rev. Dr. Eric Mack, Board Vice Chairperson Mrs. Cindy Bohn Coats Rev. Chris Collins Mr. Todd Garrett Mr. Michael Miller Mr. Chris Staubes Mr. Kevin Hollinshead Ms. Pricilla Jeffery Superintendent Gerrita Postlewait, Ed.D. Chief Financial and Administrative Officer Donald Kennedy Kellie Meyer, Executive Director of Finance Jacqué Carlen, Executive Director of Finance Lisa Cizler, Assistant Executive Director of Finance Ann McIntosh-Hill, Budget Director

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7 Building a Budget to Invest in our Priorities The FY2019 Charleston County School District Budget is rooted in the guiding principle that students are the heart of our work. The proposed budget reflects a multi year approach that supports academic growth of our students, the recruitment, retention and professional development of our teachers, equitable distribution of resources, and a focus on student and staff safety. In addition to funding new strategic priorities, the FY2019 budget sustains and increases ongoing investments in programs that have proven effective in developing our students. The two tables below summarize the major new investments that are the foundation for the FY2019 budget. Investments in Direct Services to Students Teacher Step Increase & 2% COLA 8,150,299 Increase Salaries for Teachers (Implementation Year 1 of 3) 2,744,270 Math Teachers Salary Structure for High Poverty Schools 1,400,000 Fine Arts 2.0 Strings Teachers, Between School Travel & Equipment Repair 174,000 Early Learning Foundations 547,043 Early College High School Expansion 1,145,689 ESOL 6.35 Teachers 473,894 Psych Services (Paid Interns & Recruitment Retention Strategies) 261,225 Intervention Services 2 Literacy Interventionists, 3 Literacy Assistants 275,032 CTE (AVID &.5 Computer Science Teacher) 76,590 Middle School Spanish Teachers 70,000 Tuition Assistance for Teachers Pursuing Credentialing for Dual Enrollment 75,000 Health Services 1.70 Nurses 128,656 Relocation of Clark Academy from NCHS to Gresham Meggett 441,977 Transportation Contract Escalators 344,302 Bus Aides for Exceptional Children 1,100,000 Total $ 17,407,977 Investments in Safety and School Supports Security initiatives (SROs, search team and emergency planner) 2,262,465 Increase maintenance of energy controls 50,000 Increase maintenance supplies/materials 236,400 Increase school operations supplies and services (e.g. fences, gates, parking striping, sidewalks, signage) 375,090 Transportation Special Needs 50,000 Increase roof leak response 40,000 Total $ 3,013,955 Page 1 of 165

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9 Reconciliation of the First Reading of the Budget to the Second Reading FY 2018 Revised Budget - Revenue 482,938,724 Projected Increase in Revenue 14,197, ,136, Millage Increase to Attain Allowable Millage (Proj Mill Value $2,378,524) 9,418,955 First Reading included inflated assessed values mostly in Motor Vehicles (5,459,763) Added a slight percentage increase in existing TIF exemptions (1,632,961) PEBA reimbursement for Retirement 2,967,627 Potential increase in BSC to $2500 6,321,282 Actual increase in BSC $2485 $2,500,847 (3,820,345) FY 2019 Projected Revenue 504,931,294 FY 2018 Revised Budget - Expenditures 475,438,724 First Reading Direct Services 17,407,977 Safety and Operations 3,013,955 Other 19,777,522 40,199,454 Second Reading Salaries (4,171,896) Fringe benefits (1,017,553) Purchased Services (2,330,449) Materials and Supplies (466,556) Capital (68,664) Other Objects 46,075 Charters 63,601 (7,945,442) FY 2019 Projected Expenditures 507,692,736 Variance (2,761,442) Use of Fund Balance 2,761,442 - Page 3 of 165

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11 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT 2nd Reading of FY2019 Budget I. OVERVIEW Assumptions (Page 11) Many assumptions go into the budget development process and are the basis for formulating projected revenues and expenditures. These assumptions are continually reviewed and updated throughout the budget development cycle. For example, the legislature changes funding projections for EIA and other State funds, property values are received from the county and student enrollment projections change. With each change the budget is changed to reflect the mostup-to-date and accurate information. II. ALL FUNDS The consolidated section shows the reader a big picture overview of the District s financial resources and planned outlays for the upcoming fiscal year. The various consolidated reports are intended to give the reader a three dimensional view of planned expenditures for the upcoming fiscal year by the School District. Each report stands alone. Each report shows the same data, simply shown in several formats. The reports should not be combined. Consolidated views will show the reader: What the District is expending resources on (salaries, benefits, materials, and supplies) Where the District is expending resources (direct classroom expenditures on faceto-face teaching, student transportation, or instructional support) Who Who in the District, by location, or what department, is expending resources (every school will be reflected as well as central offices) Consolidated Budget Statement Revenue and Appropriations Overview (Page 15) A consolidated budget report showing projected revenues and expenditures for FY2019. Columns across the top are reflective of the different type(s) of funds the school district manages: General Operating Fund, Special Revenue Funds, EIA Funds, Food Service Fund, Debt Service Fund, and Capital Projects Funds. Detailed explanations of these funds will be outlined in their respective section of the budget document. Consolidated Budget Statement Expenditure Budget (Page 16) A consolidated report showing district-wide resources in comparative totals showing both current year, FY2018, as well as projected, FY2019. Expenditures are combined and reflected by object (salaries, benefits, supplies & materials, etc.) Expenditure totals reflected here are operating expenditures for one year and exclude both Debt Service and Capital Project expenditures, as these are more typically multi-year, long-term expenditures. Page 5 of 165

12 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT 2nd Reading of FY2019 Budget Consolidated Budget Statement Expenditures By Function (Page 17) A consolidated budget statement showing all District fund types with expenditures by functional category. Functions include direct face-to-face classroom teaching, Support Services such as Guidance or Media, as well as School Office and Student Transportation. Functions are descriptive of where the school district is expending funds on such as Guidance, Nursing, Media, School Office or Security. Functional expenditures are compiled across all funds, all cost centers, and all objects categories. This report includes a pie chart that graphically depicts the percentage of District total expenditures by fund type. Consolidated Budget Statement Expenditures By Object (Page 19) A consolidated budget statement showing all District fund types with expenditures by object category. Objects include salaries, benefits, supplies, materials, etc., and are descriptive of what the district is expending funds on. Object expenditures are compiled across all funds, all cost centers, and all functional categories. Consolidated Budget Statement Expenditures By Location (Page 22) A consolidated budget statement showing all District fund types with expenditures by Location. Locations, or departments/cost centers, are descriptive of who within the school district (i.e. what department) is expending school district resources. Examples include all schools, central offices and ancillary departments. Location expenditures are compiled across all funds, all functions, and all object categories. III. GENERAL OPERATING FUND The largest fund of the School District. This fund is used to operate the day-to-day activities of the District. Receipts are primarily from state and local sources while the majority of expenditures are for classroom instruction. General Operating Fund Budget (Page 31) The General Operating Fund Budget for FY2019 presented in audit format. General Operating Revenue Line Item Descriptions (Page 40) A detailed report of general operating sources of revenues and how the amounts are formulated. Report includes an analysis of local, state and federal GOF revenue sources. General Operating Revenue Budget Comparison (Page 42) An analysis of general operating revenues by line item - with a comparison of current year to projected next year. General Operating Expenditure Graph (Page 43) A summary analysis of original expenditure budget (FY2018) to projected year (FY2019) by object category. Report depicts a graph comparing current year to projected year. Page 6 of 165

13 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT 2nd Reading of FY2019 Budget General Operating Expenditure Budget Comparison (Page 44) A detailed analysis of general operating fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. The report shows readers a comparison of current year (FY2018) expenditures to projected (FY2019). IV. SPECIAL REVENUE FUNDS Specific state, local and federally-funded programs. Includes various federal programs like Title I and IDEA/Special Education, state mandated programs such as EEDA (Economic and Education Development Act) programs, and locallyfunded programs such as Medicaid reimbursement, donations from District partners and other District grants not accounted for under state or federal sources. These funds are accounted for separately from the General Operating Fund because they have specific guidelines, criteria or mandates that make it necessary to be able to report on the fund individually. Special Revenue Funds Budget (Page 49) Special Revenue Funds Budget for FY2019 presented in audit format. Special Revenue Funds Detail Information on Funds (Page 58) A detailed description of the purpose of each individual fund with the projected allocation for FY2019. This report explains to the reader where and how the resources come to the District and a brief overview of the intent and permitted use of funds by the respective oversight agency. Most of the descriptions have been excerpted from the South Carolina State Funding Manual Guide, with permission. Special Revenue Funds Revenue Budget (Page 64) An analysis of current year (FY2018) original allocations and projected year (FY2019) with a variance column showing change from current year to projected year. Funds that are ending at the end of the current fiscal year are classified as Sunsetting funds and are indicated in red. Newly established funding streams are identified in blue. Special Revenue Funds Expenditure Graph (Page 66) A summary analysis of original expenditure budget (FY2018) to projected year (FY2019) by object category. Report depicts a graph comparing current year to projected year. Special Revenue Funds Expenditure Budget Comparison (Page 67) A detailed analysis of special revenue fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. The report shows readers a comparison of current year (FY2018) expenditures to projected (FY2019). Page 7 of 165

14 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT 2nd Reading of FY2019 Budget V. EDUCATION IMPROVEMENT ACT FUNDS Multiple funding streams generated through state-funded programs under EIA. The District is required to keep these funds separated from the General Operating Fund because they have specific guidelines, criteria or mandates that make it necessary to be able to report on the fund individually. Education Improvement Act Funds Budget (Page 71) Education Improvement Funds Budget for FY2019 presented in audit format. Education Improvement Act Detail Information on Funds (Page 77) A detailed description of the purpose of each individual fund with the projected allocation for FY2019. This report explains to the reader where and how the resources come to the District and a brief overview of the intent and permitted use of funds by the South Carolina Department of Education. Most of the descriptions have been excerpted from the South Carolina State Funding Manual Guide, with permission. Education Improvement Act Funds Revenue Budget (Page 79) An analysis of current year (FY2018) original allocations and projected year (FY2019) with a variance column showing change from current year to projected year. Funds that are ending at the end of the current fiscal year are classified as Sunsetting funds and are indicated in red. Newly established funding is indicated in blue. Education Improvement Act Funds Expenditure Graph (Page 81) A summary analysis of original expenditure budget (FY2018) to projected year (FY2019) by object category. This report depicts a graph comparing current year to projected year. Education Improvement Act Funds Expenditure Budget Comparison (Page 82) A detailed analysis of EIA fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. This report shows readers a comparison of current year (FY2018) expenditures to projected (FY2019). VI. CONSOLIDATED FOOD SERVICE FUND This fund is used exclusively to account for school food service activity which provides nutritional meals to students daily. Food Service Fund Budget (Page 87) Education Improvement Funds Budget for FY2019 presented in audit format. Food Service Fund Revenue Budget Comparison (Page 89) A detailed analysis of the state, local and federal sources of revenues required to support the nutritional program and school cafeterias of the School District. Page 8 of 165

15 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT 2nd Reading of FY2019 Budget Food Service Fund Expenditure Graph (Page 90) A summary analysis of original expenditure budget (FY2018) to projected year (FY2019) by object category. Report depicts a graph comparing current year to projected year. Food Service Fund Expenditure Budget Comparison (Page 91) A detailed analysis of Food Service fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. The report shows readers a comparison of current year (FY2018) expenditures to projected (FY2019). VII. DEBT SERVICE FUND The fund used exclusively to account for District debt, both current and long-term repayment. Debt Service Fund Budget Summary (Page 95) A detailed analysis that outlines the beginning fund balance, anticipated sources of revenues, projected expenditures for 2019, and an ending fund or sinking balance. Debt Service Expenditure Budget (Page 96) A detailed analysis of debt payments required based on the repayment schedule of existing debt. This report also includes debt payments required for the fixed cost of ownership projects. Existing Debt Principal and Interest (Page 97) A detailed analysis of Principal and Interest payments on existing structured debt carried out for the next 15 years. VIII. CAPITAL PROJECTS FUND The funds used exclusively to account for long-term capital outlay and construction projects. (Note: Capital funds must be spent on the projects originally intended for in official documents and cannot be spent on the annual costs to operate the school district). This is where the reader can find a list ofplanned construction of new school buildings and exciting new initiatives like School Classroom Modernization projects. Capital Building Fund Budget (Page 115) Summary list of the projected expenditures on new construction projects, renovations, annual maintenance items and school modernization projects for the next fiscal year only. This report does not indicate the total cost of the project, simply the expected expenditures for FY2019. Page 9 of 165

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17 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET ASSUMPTIONS 2nd Reading of FY2019 Budget Tax Assumptions Based on information received from the county, we have built in a growth value of 2.5%. CCSD s Index of Tax Paying Ability for FY2019 is.13595, down from the current Charleston is still ranked the wealthiest in the State of the 81 school districts based on assessed property values. A tax increase has been 3.96 mills into the budget. State Revenue Assumptions The State has mandated 2% Cost of Living Adjustment and a step increase for teachers. EFA funding has increased by $60 to $2,485 for base student cost. General Operating Assumptions The District will sponsor ten (10) charter schools in FY2019. The District will use approximately $2.7 million from Fund Balance to balance the budget. Student enrollment remained relatively constant compared to FY2018. Millage capacity under Act 388 totals 0 mills after a 3.96 millage increase for FY19. The annual millage rate increase allowed under Act 388 is based on the Consumer Price Index (CPI) plus the population growth of Charleston County for the same period. The calculation is as follows: Fiscal Year Allowable Mills Roll(s) off Allowable Mills Used 3-year Look back FY mills In FY FY mills In FY FY mills In FY FY mills In FY FY mills In FY FY mills In FY FY mills In FY (0.12) FY mills In FY FY mills In FY Page 11 of 165

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19 FY 2019 CONSOLIDATED BUDGET OVERVIEW All Funds Page 13 of 165

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21 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT FY 2019 The fiscal year 2019 consolidated budget statement presented below is for informational purposes only. While informative, this consolidated statement shows mixed types of funds. It does not represent an operational statement of the District, but merely a total of all budget types within. General Special Revenue EIA Food Services Debt Service Capital Projects Total Revenues Local $ 305,611,922 $ 12,026,185 $ 6,503,190 $ 105,040,755 $ 103,198,681 $ 532,380,733 State 183,405,886 3,710,717 31,760,966-1,750, ,627,569 Federal 95,536 37,162,038 22,803,780 60,061,354 Transfers In 15,817, , ,000 71,596,397 88,474,347 Total Revenues $ 504,931,294 $ 53,133,940 $ 31,760,966 $ 30,131,970 $ 106,790,755 $ 174,795,078 $ 901,544,003 Use of Fund Balance 2,761,442 2,761,442 Total Revenues and Other Sources $ 507,692,736 $ 53,133,940 $ 31,760,966 $ 30,131,970 $ 106,790,755 $ 174,795,078 $ 904,305,445 Expenditures Instructional Services $ 248,192,153 $ 23,433,817 $ 9,809,758 $ 281,435,728 Support Services 201,729,287 15,700,275 7,321,441 28,608, ,558, ,917,564 Community Services 1,249,102 10,718,970 11,968,072 Other Transfers Out 9,066,529 2,793,625 12,737,064 1,523,428 39,044,289 65,164,935 Payments to Charter Schools 47,355, ,253 1,892,703 49,735,621 Debt Service 100,000 68,267,116 68,367,116 Total Expenditures $ 507,692,736 $ 53,133,940 $ 31,760,966 $ 30,131,970 $ 107,311,405 $ 246,558,019 $ 976,589,036 Page 15 of 165

22 CATEGORY Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers Reserves CHARLESTON COUNTY SCHOOL DISTRICT FY2019 EXPENDITURE BUDGET ALL FUNDS (Excluding Capital and Debt) FY2018 Original Budget FY2019 Projected Budget $ 293,223,084 $ 301,207, ,276, ,926,950 73,994,877 78,579,316 41,877,624 41,490, , ,157 4,332,401 5,255,228 61,795,369 75,703, GRAND TOTAL $ 586,874,346 $ 622,719,612 FY2018 & FY2019 All Funds Expenditure Comparison* Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers Reserves FY2018 FY2019 0M 40M 80M 120M 160M 200M 240M 280M 320M Dollar Amount Page 16 of 165

23 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY FUNCTION FY2019 Instructional Services EXPENDITURES: General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL Classroom 100 $ 248,192,153 $ 23,433,817 $ 9,809,758 $ 281,435,728 Instructional Services Totals $ 248,192,153 $ 23,433,817 $ 9,809,758 $ - $ - $ - $ 281,435,728 Support Services Pupil Accounting 211 $ 427,256 $ 1,031,033 $ 1,458,289 Guidance Services ,217,952 1,833, ,079 14,495,142 Health Services 213 5,346,553 2,234,538 7,581,091 Psychological Services 214 3,572, ,264 3,845,909 Speech Services 215 1,773,938 1,724,082 3,498,020 Improvement of Instruction ,627,338 3,969,432 5,805,993 26,402,763 Library & Media Services 222 7,026,079 44,821 7,070,900 Supervision of Special Programs 223 2,965,975 3,099, ,176 6,788,003 Improvement of Instruction - Inservice , , , ,976 Board of Trustees & Self Insured Activities 231 1,251,955 1,251,955 Superintendent , ,508 School Office ,468, , ,622 37,815,049 Student Transportation ,000 90,000 Business Offices 252 4,600, ,283 4,705,065 Facility Operations , ,558, ,681,692 Maintenance/Custodial/Grounds ,273,119 47,200 56,320,319 Student Transportation ,024,269 48,069 16,500 20,088,838 Food Services ,608,542 28,608,542 Procurement/Warehouse 257 3,396,700 3,396,700 Security 258 4,786,116 4,786,116 Internal Auditing , ,392 Planning, Evaluation & Research 262 2,799,467 99,340 2,898,807 Information Services 263 2,344,199-2,344,199 Human Resources 264 8,110, ,649 8,295,340 Technology 266 6,285,741-6,285,741 Pupil Activity 27X 2,730,869 75,342 35,000 2,841,211 Support Services Totals $ 201,729,287 $ 15,700,275 $ 7,321,441 $ 28,608,542 $ - $ 246,558,019 $ 499,917,564 Community Services Civic Services 330 $ 323,709 $ 323,709 Custody & Care of Children ,000 10,698,970 11,009,970 Other Community 3XX 614,393 20, ,393 Community Services Totals $ 1,249,102 $ 10,718,970 $ - $ - $ - $ - $ 11,968,072 Page 17 of 165

24 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY FUNCTION FY2019 EXPENDITURES: General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL Transfers Payments to State 411 $ 478,130 $ 478,130 Payments to Other Agencies , ,600 Payments to Charter Schools ,355,665 1,137,253 1,892,703 50,385,621 Payments to Non-Profit Entities 417 7,540, ,017 7,781,946 Transfers to GOF ,737,064 12,737,064 Transfers to Special Revenue , ,000 Transfers to School Building Fund ,044,289 39,044,289 Transfers to Food Services , ,000 Transfer to GOF - Indirect Costs 431 1,424,478 1,523,428 2,947,906 Transfers Totals $ 56,422,194 $ 3,280,878 $ 14,629,767 $ 1,523,428 $ 39,044,289 $ - $ 114,900,556 Debt Service Debt Service 500 $ 100,000 $ 68,267,116 $ 68,367,116 Debt Service Totals $ 100,000 $ - $ - $ - $ 68,267,116 $ - $ 68,367,116 GRAND TOTAL $ 507,692,736 $ 53,133,940 $ 31,760,966 $ 30,131,970 $ 107,311,405 $ 246,558,019 $ 976,589,036 Page 18 of 165

25 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY OBJECT FY2019 Special Food Debt General Revenue EIA Service Service Capital Total EXPENDITURES 110 ADMINISTRATIVE SALARY $ 18,882,938 $ 5,047,019 $ 1,099,652 $ 748,089 $ 25,777, PRINCIPAL/AST PRINCIPAL SAL 16,905,581 67,318 16,972, TEACHER/PROFESSIONAL ED SALARY 166,151,979 13,144,139 6,105, ,401, PROFESSIONAL OTHER SALARY 9,767,049 2,575,176 12,342, TECHNICAL SALARY 2,855, , ,118 3,264, TEACHER AST/CLERICAL SALARY 28,762,549 8,961, , ,893 38,689, CRAFTS AND TRADES SALARY 5,356,885 5,356, BUS DRIVER/APPRENTICE SALARY 110,551 4, , SERVICE WORK SALARY 6,969,947 6,969, TEMPO SAL - SUBSTITUTE TEACHER 233, , TEMPO SALARY - PRO OTHER 75,000 75, TEMPO SAL TEACHER AST/CLERICAL 25,000 8,000 33, OVERTIME SALARY - TECHNICAL 20,000 20, OVERTIME SALARY - T AST/CLER 251, , , OVERTIME SALARY - WORKER 115, , TERMINAL LEAVE 500, , SUPPLEMENTAL SALARY 3,819, ,765 12,996 4,230, HEAD OF ORG UNIT SALARY 731, , GROUP HEALTH AND LIFE INS 27,034,762 3,158, ,397 1,519,007 32,467, EMPLOYEE RETIREMENT 50,429,803 5,931,163 1,596,237 1,588,539 59,545, SOCIAL SECURITY 19,210,156 2,270, , ,795 22,691, UNEMPLOYMENT COMPENSATION TAX 289,931 43,380 8,293 7, , WKRS' COMP - REIMB OTHR FUNDS 3,120, , ,952 98,638 3,693, WKRS' COMP - ASSESSMENTS 400, , WRKRS' COMP - PREMIUMS 350, , WRKRS' COMP - MEDICAL PAYMENTS 55,967 55, WRKRS' COMP-SETTLEMENTS/LEGAL 345, , OTHER BENEFITS 28,081 28, PROFESSIONAL/TECHNICAL SRVS 4,058,220 27,000 5,000 4,090, INSTRUCTIONAL SERVICES 499,294 1,483, ,964 2,293, INSTRUCTIONAL PROGRAMS 1,129, , ,737 1,703, STUDENT SERVICES 186, , , MANAGEMENT SERVICES 950, ,350 1,194, STATISTICAL SERVICES 171, , AUDIT FEES 104, , LEGAL SERVICES 451, , PROPERTY SERVICES 14,863,737 14,863, PUBLIC UTIL SVS WATER/SEWAGE 2,056,687 6,000 2,062, OUTSOURCED SUBSTITUTES 4,316, ,320 4,448,333 Page 19 of 165

26 EXPENDITURES CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY OBJECT FY2019 Special Food Debt General Revenue EIA Service Service Capital Total 323 REPAIRS AND MAINTENANCE SRVS 2,873,728 30,000 2,903, PROPERTY INSURANCE 4,480,000 4,480, RENTALS/LEASE 840, , OUTSOURCED DAY PORTERS 4,161,771 4,161, OTHER PROPERTY SERVICES 925, , STUDENT TRANSPORTATION 17,804, ,000 66,500 18,003, IN STATE TRAVEL 850, ,787 46,737 43,400 1,308, CURRICULUM FIELD TRIP TRANSPRT 26,750 44,443 39, , EXTRA-CURRICULAR FIELD TRIP TR 1, , , CAR ALLOWANCE/ LIEU OF MILEAGE 21,000 21, OUT OF STATE TRAVEL 304,157 76,305 13,300 10, , OTHER TRANSPORTATION SERVICES 22,501 22, COMMUNICATION (TELEPHONE) 1,051,230 2,900 1,054, PAGER/CELL PHONE RENT/MESG SYS 421,519 42,005 9, , TECHNOLOGY PURCHASED SERVICES 1,692,531 3, ,000 1,711, ADVERTISING 167,575 15,500 15, , PRINTING AND BINDING 2,362, ,540 25,890 12,000 2,511, TUITION 227, , HEAD OF ORG UNIT TRAVEL 17,600 17, OTHER PROFESS/TECHNICAL SERV. 40,641 91, , OTHER PURCHASED SERVICES 4,070, ,628 49,660 2,409,187 7,110, SUPPLIES 5,763,453 2,156,780 2,621, ,579 11,501, POSTAGE 107,159 36, , , BAND UNIFORM 60,000 60, FOOD AND CATERING 247,814 69,213 7, , TEXTBOOKS 145,775 17,094 6, , LIBRARY BOOKS 446,346 1,500 6, , PERIODICALS 20, , TECHNOLOGY SUPPLIES 510,464 55,158 6,344 15, , TECHNOLOGY SOFTWARE 287, , ,286 42, , TECHNOLOGY COMPUTERS 243,194 22,400 6, , , TECHNOLOGY PERIPHERALS 47,178 2, ,800 52, FOOD 11,207,211 11,207, USDA COMMODITIES 1,529,957 1,529, ENERGY 13,636,054 15,700 13,651, FUEL OIL 7,500 7, GASOLINE 469,904 27, , , HEAD OF ORG UNIT SUPPLIES 3,200 3, SCHOOL COMMUNITY COUNCIL 1,000 1,000 Page 20 of 165

27 EXPENDITURES CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY OBJECT FY2019 Special Food Debt General Revenue EIA Service Service Capital Total 540 EQUIPMENT 101, , , , TECHNOLOGY EQUIP 9,500 16,500 26, OTHER CAPITAL OUTLAY 246,558, ,558, REDEMPTION OF PRINCIPAL 68,267,116 68,267, INTEREST 100, , ORGANIZATION MEMSHP DUES/FEES 356,733 43,875 16,100 4, , LIABILITY/TORT INSURANCE 968, , LITIGATION AND SETTLEMENTS 400, , HEAD OF ORG UNIT OTHER OBJ 3,000 3, OTHER OBJECTS 183, ,198 2,223,152 22,000 3,038, SOLID WASTE FEE 323, , TRANSFERS TO OTHER FUNDS 1,060,000 12,737,063 39,044,289 52,841, TRANSITS/CHARTERS 55,209,795 1,856,400 1,892,703 58,958, INDIRECT COST 1,424,478 1,523,428 2,947,906 GRAND TOTAL $ 507,692,736 $ 53,133,940 $ 31,760,966 $ 30,131,970 $ 107,311,405 $ 246,558,019 $ 976,589,036 Page 21 of 165

28 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2019 General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL EXPENDITURES 0100 Debt Service $ - $ 107,311,405 $ 107,311, Board of Trustees 399, , Superintendent's Office 584, , Facilities and Asset Management 304, , Chief Academic Office 470,649 46, , Payroll Office 1,134,988 1,134, Accounting Office 911, , Expanded Learning - 1,340,546 1,340, Employee Relations Office 671, , Transportation / Bus Lots 118, , Maintenance Department 1,878,800 1,878, Food Services Office 825,000 7,105,094 7,930, Capital Improvement 78,673 78, Communications Office 2,331,769 2,331, Office of General Counsel 652, , Gifted & Talented Office 522, ,350 21, , Plant Operations 441, , Federal Programs 200,289 2,540,718 2,741, Fine Arts Office 362,602 10,325 4, , English as a Second Language 102,852 4, , , Adult Education 251, , ,410 1,271, Office of Teacher Effectiveness 1,750, ,268 45,750 1,901, Curriculum and Instructional 3,425, ,472 3,600, Operational Planning 1,211,231 1,211, Various Schools 21,359,700 2,317,808 16,647, ,558, ,883, Professional Development 20, , , , Alternative Programs 2,016,348 80, ,200 2,540, Nurse Services Office 867, ,474 1,218, Career & Technology Education 1,033, ,981 1,742, Pupil Accounting Office 192, , Business Intelligence 1,263,030 1,263, Archives & Records Office 205, , Public Safety Office 1,471,244 1,471, Internal Audit 897, , Science Office 218, ,871 Page 22 of 165

29 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2019 General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL EXPENDITURES 0144 Procurement Services 644, , English/Language Arts Office 132, , , Math Office 298, , Foreign Language 47,803 47, Department of School Support 161, , Child Development Office 286, , , Headstart / Early Head Start 253,658 2,660,490 2,914, Technology & Information Systems 324, , IT Network Operations 2,401,003 2,401, Student Transportation 615, , Educational Technology 1,072,875 19,209 1,092, IT Customer Support 2,149,057 2,149, Human Resources 4,846,558 4,846, Budgeting and Grants Accounting 1,047,391 1,047, Bridge View Building 520, , HVAC Shop 2,135,514 2,135, Energy Services 433, , Plumbing Shop 1,830,221 1,830, Carpentry Shop 3,438,949 3,438, Central Media Services 119, , Risk Management 308, , Guidance & Counseling 213, , , Special Education Department 2,167,855 3,659,842 30,230 5,857, Assessment and Evaluation 2,353,813 86,627 2,440, Contracts & Procurement Services 241, , Electrical Shop 1,181,439 1,181, Chief Information Office 364, , Chief Financial Office 395, , Title I District-wide Instruction - 1,590,227 1,590, Video Services 13,288 13, General Services / Warehouse 1,276,765 1,276, Carolina Youth Development 30,037 30, Financial Services 1,009,377 1,009, Calhoun Street Building 631, , Elementary Learning Community 896, ,050 Page 23 of 165

30 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2019 General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL EXPENDITURES 0202 Mt. Pleasant Academy 4,239, , , ,146 5,224, Mamie P. Whitesides Elementary 4,881, , , ,584 5,873, Sullivan's Island Elementary 3,486, , , ,538 4,290, Belle Hall Elementary 4,631, , , ,112 5,614, Jennie Moore Elementary 7,480, , , ,685 8,423, Charles Pinckney Elementary 4,818, , , ,854 5,515, Laurel Hill Primary 5,335, , , ,187 5,880, James B. Edwards Elementary 4,482, , , ,735 5,202, Old Whitesides Site 12,983 12, Carolina Park Elementary 5,305, ,136 89, ,571 6,080, Montessori Mt. Pleasant Charter 4,136,887 28, , ,786 4,412, Laing Middle 7,331, ,765 86, ,024 7,961, Moultrie Middle 5,760, ,068 95, ,188 6,271, Cario Middle 7,545, , , ,330 7,966, Old Wando High Site 10,975 10, New District 2 High School 142, , Wando High 29,783, , ,160 1,129,814 31,965, Wando Community Education Center - 283, , Windwood Farms Program 474, , Old District 3 Learning Community 10,716 10, Riverland Terrace Shop 12,377 12, Harbor View Elementary 4,519, , , ,873 5,136, Stiles Point Elementary 4,731, , , ,702 5,503, Murray-Lasaine Elementary 3,219, , , ,604 3,878, James Island Elementary 4,243, , , ,006 5,150, James Island Middle 392,483 9, , Fort Johnson Middle 50,523 9,605 60, Camp Road Middle School 4,904, ,933 64, ,808 5,691, James Island Charter High 17,033, , , ,792 18,444, James Island Community Education Center 77,000 77, Septima P. Clark Academy 2,044,963 3,575 2,048, Student Intervention Services 4,102, ,722 88,634 4,304, District 4 Constituent Office Building 44,569 44, Ronald E. McNair Building 139, , Child & Family Development Center 456, ,853 42,211 1,022,359 Page 24 of 165

31 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2019 General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL EXPENDITURES 0412 Chicora Elementary 4,061, , , ,697 5,239, Edmund A. Burns Elementary 2,471,273 1,664, , ,881 4,628, Lambs Elementary 3,311, , , ,452 3,986, Ladson Elementary 5,461, , , ,177 7,011, Pinehurst Elementary 5,118, , , ,961 6,020, North Charleston Elementary 4,200,109 1,600, , ,003 6,326, North Charleston Creative Arts 3,969, , , ,861 5,070, Malcolm C. Hursey Elementary 3,256, ,597 98, ,588 4,171, W. B. Goodwin Elementary 3,355, , , ,171 4,703, Matilda F. Dunston Elementary 2,980, , , ,634 3,674, Hunley Park Elementary 3,516, , , ,148 4,647, A. C. Corcoran Elementary 4,641, , , ,508 6,037, Midland Park Primary 2,503,624 1,616, , ,984 4,612, Deer Park Middle 4,116, ,524 29, ,365 4,743, Mary Ford Elementary 3,262, , , ,892 4,457, Pepperhill Elementary 3,972, , , ,548 5,061, Prestige Charter 826,896 65,037 22, , Meeting Street Academy at Brentwood 7,957, , ,967 8,571, Northwoods Middle 5,987, ,116 66, ,794 7,021, Brentwood Middle 11,293 11, Morningside Middle 5,207, , , ,237 6,334, Military Magnet Academy 5,778, ,485 45, ,789 6,511, Zucker Middle 4,278, ,427 63, ,180 5,183, Charleston County of the Arts 9,081,988 78, , ,948 9,850, Garrett Academy of Technology 5,458, ,002 45, ,569 6,245, North Charleston High 5,807, , , ,223 6,694, Garrett Community Education Center 19,657 18,000 37, R.B. Stall High 11,999,112 1,140, , ,413 13,957, Academic Magnet High 5,419, ,996 5,597, Charlestowne Academy 18,187 18, Greg Mathis Charter 757,353 41, , , Daniel Jenkins Academy 3,730,500 6, ,760 3,850, Juvenile Detention Center 152, , Summit Program 6,500 6, Department of Juvenile Justice 1,500 1,500 Page 25 of 165

32 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2019 General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL EXPENDITURES 0468 Liberty Hill Academy 3,632,403 20,431 6,050 3,658, Center for Advanced Studies NC 2,498-2, Turning Point Academy 75, , , Hyde Avenue St James-Santee Elementary 3,128, , , ,741 4,201, McClellanville Middle 61,526 61, Lincoln High 369, , District 10 Constituent Office 24,328 24, Plant Operations/Quality Assurance 313, , St. Andrews Elementary 5,117, , , ,198 5,975, Stono Park Elementary 2,524, , , ,630 3,464, Oakland Elementary 4,102, , , ,144 5,109, Orange Grove Charter Elementary 11,189,593 28, , ,381 12,001, Ashley River Elementary 5,236, , , ,244 6,291, Springfield Elementary 4,425, , , ,511 5,574, Montessori Community Charleston 2,496,231 67,545 46,833 2,610, Drayton Hall Elementary 4,692, , , ,785 5,508, C.E. Williams Academic Magnet 4,919,743 56,681 29, ,175 5,322, West Ashley Middle 72,661 72, Advanced Studies West Ashley 4,957, ,505 29, ,160 5,808, St. Andrews Middle 499, , West Ashley High 13,332, ,249 76, ,175 14,705, West Ashley Head Start 96, , , , Pattison's Academy Charter 586, ,695 11, , Materials Resource Center 4,000 4, High School Learning Community 376, , Plant Operations 1,297,937 1,297, Charleston Progressive 3,011, , , ,572 3,836, Memminger Elementary 3,645, , , ,688 4,403, James Simons Elementary 3,603, ,030 85, ,381 4,359, Archer Building 30,465 30, Buist Academy 3,784, , , ,574 4,164, Wilmot J Fraser Elementary 82,697 82, Julian Mitchell Elementary 3,221, , , ,058 3,892, Sanders-Clyde Elementary 4,147,883 1,394, , ,622 5,984,089 Page 26 of 165

33 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2019 EXPENDITURES General Special Revenue EIA FOOD SERVICE DEBT SERVICE CAPITAL TOTAL 0739 Charleston Development Academy Charter 1,809, , ,368-2,019, Courtenay Middle Low County Tech Academy 134,680 6, , , Simmons-Pinckney Middle School 2,960, ,796 3,128, Carolina Voyager Charter 2,836,805 28,086 69,152 2,934, Thomas Myers II 270, , Burke High 6,020, ,661 43, ,727 6,967, Burke Community Education Center - 124, , Early College High School 2,158, ,159, Charleston Math and Science Charter 6,165,904 47, ,031 6,426, Allegro Charter 2,376,400 49,399 2,425, Charleston County Human Services 20,943 20, Child Find Office - 120, , Middle School Learning Community 211, , C. C. Blaney Elementary 650,681 10, , Jane Edwards Elementary 1,534,376 31,912 68,296 91,979 1,726, E.B. Ellington Elementary 2,453, ,075 96, ,336 3,562, Minnie Hughes Elementary 1,933, ,459 82, ,001 2,790, R.D. Schroder Middle 220, , Baptist Hill High 5,639, , , ,682 6,457, Angel Oak Elementary 3,546, , , ,250 4,426, Mt. Zion Elementary 2,050, , , ,273 2,811, Edith Frierson Elementary 1,454,282 56,772 76, ,082 1,748, Haut Gap Middle 3,905, ,602 28, ,903 4,346, St. John's High 3,788, , , ,539 4,370,139 GRAND TOTAL $ 507,692,736 $ 53,133,940 $ 31,760,966 $ 30,131,970 $ 107,311,405 $ 246,558,019 $ 976,589,036 Page 27 of 165

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37 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget REVENUES 1000 Revenue from Local Sources: 1100 Taxes Levied/Assessed by the LEA: 1110 Ad Valorem Taxes 277,287, ,441, ,075,922 10,634, Delinquent Taxes 8,610,000 7,860,000 7,600,000 (260,000) 1200 Revenue From Local Governmental Units Other Than LEAs: 1280 Revenue in Lieu of Taxes 7,702,100 7,442,188 7,500,000 57, Tuition: 1310 From Patrons for Regular Day School 70, , ,000 25, Earnings on Investments: 1510 Interest on Investments 100, , ,000 (150,000) 1900 Other Revenue from Local Sources: 1910 Rentals 200, , ,000 10, Refund of Prior Year's Expenditures 50,000 50,000 50, Miscellaneous Local Revenue: 1993 Receipt of Insurance Proceeds 50,000 50,000 50, Revenue from Other Local Sources 200, , ,000 61,000 Total Local Sources 294,269, ,099, ,476,922 10,377, Intergovernmental Revenue: 2100 Payments from Other Governmental Units 0 75,000 75,000 75, Payments from Public Charter Schools 9,000 60,000 60,000 0 Total Intergovernmental Revenues 9, , ,000 75, Revenue from State Sources: 3100 Restricted State Funding: 3130 Special Programs: 3131 Handicapped Transportation 9,100 15,000 15, School Bus Driver Salary 1,979,210 1,979,210 2,179, , EAA Bus Driver Salary and Fringe 11,000 10,000 10, Transportation Workers' Compensation 150, , ,665 (5,335) 3180 Fringe Benefits Employer Contributions 19,235,475 20,133,481 22,238,736 2,105, Retiree Insurance 9,276,206 9,931,467 9,427,146 (504,321) 3300 Education Finance Act: 3310 Full-Time Programs: 3311 Kindergarten 3,358,896 2,822,481 3,031, , Primary 8,955,464 8,747,201 9,055, , Elementary 13,040,710 12,809,050 13,922,982 1,113, High School 4,807,510 4,846,813 5,334, , Trainable Mentally Handicapped 226, , ,072 (13,730) 3316 Speech Handicapped 948, ,209 1,008,135 84, Homebound 44,625 62,445 45,866 (16,579) 1 Budget Revision, September 11, 2017 Page 31 of 165

38 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 3320 Part-Time Programs: 3321 Emotionally Handicapped 211, , ,939 (28,495) 3322 Educable Mentally Handicapped 263, , ,876 29, Learning Disabilities 3,007,084 2,982,009 2,996,197 14, Hearing Handicapped 109, ,588 98,665 (9,923) 3325 Visually Handicapped 49,152 48,270 90,120 41, Orthopedically Handicapped 65,465 63,838 73,339 9, Vocational 5,663,438 5,320,764 5,625, , Miscellaneous EFA Programs: 3331 Autism 928, ,553 1,037, , High Achieving Students 1,261,644 1,269,704 1,414, , Limited English Proficiency 477, , ,676 48, Academic Assistance 1,495,936 1,470,685 1,758, , Pupils in Poverty 4,680,893 4,587,530 4,126,025 (461,505) 3353 Dual Credit Enrollment ,515 84, Education Foundation Supplement 266, ,662 0 (245,662) 3800 State Revenue in Lieu of Taxes: 3810 Local Residential Property Tax Relief 16,955,781 16,955,781 16,955, Homestead Exemption (Tier 2) 3,557,362 3,557,362 3,557, Reimbursement for Property Tax Relief 70,764,755 70,764,755 72,320,347 1,555, Merchant's Inventory Tax 1,948,337 1,948,337 1,948, Manufacturer's Depreciation Reimb. 740, , , Other State Property Tax Revenues Other State Revenue: 3993 Retirement Reimbursement 0 0 2,967,627 2,967,627 Total State Sources 174,491, ,586, ,405,886 8,819, Revenue from Federal Sources: 4100 Federally Impacted Areas: 4110 Maintenance and Operations, P.L ,861 95,536 95, Other Federal Sources: 4999 Revenue from Other Federal Sources 0 139, Total Federal Sources 106, ,536 95,536 0 TRANSFERS Interfund Transfers, From (To) Other Funds: 5230 Transfer from Special Revenue EIA Fund 8,686,031 9,878,785 12,762,829 2,884, Transfer from Spec Rev Indirect Cost 1,573,119 1,573,119 1,598,119 25, Transfer from Fd Serv Indirect Cost 1,432,002 1,432,002 1,457,002 25,000 Total Transfers 11,691,152 12,883,906 15,817,950 2,934,044 TOTAL REVENUES 480,568, ,938, ,931,294 22,206,570 OTHER SOURCES Use of Fund Balance 2,761,442 2,761,442 TOTAL REVENUES AND OTHER SOURCES 480,568, ,938, ,692,736 24,968,012 1 Budget Revision, September 11, 2017 Page 32 of 165

39 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal EXPENDITURES FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 100 INSTRUCTION: 110 General Instruction: 111 Kindergarten Programs: 100 Salaries 12,002,771 12,222,673 12,057,046 (165,627) 200 Employee Benefits 4,998,777 5,071,624 5,169,173 97, Purchased Services 19,640 19, (19,140) 400 Supplies and Materials 108, , ,193 6, Primary Programs: 100 Salaries 29,017,516 29,276,992 28,472,508 (804,484) 200 Employee Benefits 11,458,441 11,430,663 11,530, , Purchased Services 1,650,825 1,650,825 2,038, , Supplies and Materials 497, , ,204 (8,126) 113 Elementary Programs: 100 Salaries 47,406,234 48,634,924 50,391,641 1,756, Employee Benefits 18,153,635 18,600,432 19,617,683 1,017, Purchased Services 2,698,823 2,546,943 2,595,684 48, Supplies and Materials 812, , ,359 (142,592) 600 Other Objects 1,220 1,220 1, High School Programs: 100 Salaries 28,268,609 29,112,834 30,577,556 1,464, Employee Benefits 11,017,675 11,289,723 11,956, , Purchased Services 1,141,013 1,335,093 1,385,107 50, Supplies and Materials 636, , , , Other objects , Career and Technology Education Programs: 100 Salaries 7,387,776 7,272,875 7,282,113 9, Employee Benefits 2,846,090 2,801,542 2,851,005 49, Purchased Services 141, , ,910 (20,350) 400 Supplies and Materials 228, , ,100 54, Montessori Programs: 100 Salaries 4,330,934 4,429,464 4,960, , Employee Benefits 1,767,403 1,796,480 2,109, , Purchased Services 24,613 24,613 30,002 5, Supplies and Materials 30,800 30,800 72,606 41, Exceptional Programs: 121 Educable Mentally Handicapped: 100 Salaries 4,375,884 5,011,263 5,850, , Employee Benefits 1,884,118 2,160,883 2,592, , Trainable Mentally Handicapped: 100 Salaries 1,463,850 1,274, ,452 (1,125,674) 200 Employee Benefits 600, ,991 64,155 (430,836) 123 Orthopedically Handicapped: 100 Salaries 68,066 69,286 73,082 3, Employee Benefits 22,715 23,081 26,068 2,987 1 Budget Revision, September 11, 2017 Page 33 of 165

40 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 124 Visually Handicapped: 100 Salaries 113, , ,928 25, Employee Benefits 41,770 42,382 50,585 8, Purchased Services 17,500 17,500 17, Hearing Handicapped: 100 Salaries 576, , , , Employee Benefits 238, , ,361 64, Speech Handicapped: 100 Salaries 2,426,866 2,572,355 2,728, , Employee Benefits 939, ,017 1,101, , Learning Disabilities: 100 Salaries 8,649,836 8,684,136 8,935, , Employee Benefits 3,270,566 3,267,214 3,535, , Supplies and Materials 0 0 2,700 2, Emotionally Handicapped: 100 Salaries 1,818,108 1,472,897 1,334,805 (138,092) 200 Employee Benefits 717, , ,980 (57,151) 130 Preschool Programs: 132 Preschool Handicapped Itinerant (5-yr.-Olds): 100 Salaries 1,632,722 1,534,953 1,553,824 18, Employee Benefits 641, , ,090 45, Preschool Handicapped Self-Contained (3- and 4-yr.-Olds): 100 Salaries 305, , ,050 22, Employee Benefits 134, , ,437 26, Early Childhood Programs: 100 Salaries 5,222,313 5,339,989 6,093, , Employee Benefits 2,178,693 2,325,020 2,633, , Purchased Services 2,515 2,515 0 (2,515) 400 Supplies and Materials 65,450 65,450 0 (65,450) 140 Special Programs: 141 Gifted and Talented Academic: 100 Salaries 2,756,871 2,820,003 2,921, , Employee Benefits 1,067,347 1,082,472 1,188, , Purchased Services 50,000 50,000 50, Homebound: 100 Salaries 265, , ,974 (168,425) 200 Employee Benefits 72, ,325 79,126 (46,199) 300 Purchased Services 296,386 50, , , Gifted and Talented Artistic: 300 Purchased Services 79, , ,189 42, Supplies and Materials 13, , , , Other Objects 120,166 60, (60,016) 160 Other Exceptional Programs: 161 Autism: 100 Salaries 1,171, , ,180 (92,342) 200 Employee Benefits 482, , ,488 (9,479) 300 Purchased Services 0 0 8,500 8,500 1 Budget Revision, September 11, 2017 Page 34 of 165

41 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 162 Limited English Proficiency: 100 Salaries 2,694,360 2,706,087 3,259, , Employee Benefits 991,439 1,008,396 1,282, , Purchased Services ,000 29, Supplies and Materials 0 29,000 0 (29,000) 170 Summer School Programs: 172 Elementary Summer School: 100 Salaries 54, Employee Benefits 14, Supplies and Materials 17, High School Summer School: 100 Salaries 50,000 50,000 93,157 43, Employee Benefits 13,205 13,205 30,290 17, Purchased Services 0 0 4,500 4, Supplies and Materials ,609 28, Gifted and Talented Summer School: 100 Salaries 0 149,773 92,866 92, Employee Benefits 0 41,137 26,987 26, Purchased Services 20, Supplies and Materials 100,000 17,043 28,478 11, Instructional Programs Beyond Regular School Day: 100 Salaries Employee Benefits Adult/Continuing Education Programs: 181 Adult Basic Education Programs: 100 Salaries 31,373 31,935 33,681 1, Employee Benefits 8,360 8,528 9,872 1, Purchased Services 1,000 1,000 16,000 15, Parenting/Family Literacy: 100 Salaries 0 30,148 24,656 (5,492) 200 Employee Benefits 0 15,323 12,058 (3,265) 190 Instructional Pupil Activity: 100 Salaries 1,586,601 1,587,525 1,592,963 5, Employee Benefits 418, , ,923 38,805 TOTAL INSTRUCTION 236,437, ,847, ,192,153 8,535, SUPPORT SERVICES: 210 Pupil Services: 211 Attendance and Social Work Services: 100 Salaries 237, , ,983 (48,650) 200 Employee Benefits 81,468 85,478 70,701 (14,777) 300 Purchased Services 168, , ,000 (13,845) 400 Supplies and Materials 3,298 3,298 3, Guidance Services: 100 Salaries 7,885,549 8,199,339 8,718, , Employee Benefits 3,025,015 3,134,953 3,482, , Purchased Services 160, ,200 14,600 (145,600) 400 Supplies and Materials 3,200 3,200 2,600 (600) 1 Budget Revision, September 11, 2017 Page 35 of 165

42 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 213 Health Services: 100 Salaries 3,325,176 3,440,072 3,770, , Employee Benefits 1,192,752 1,251,661 1,416, , Purchased Services 231, ,300 68,300 (160,000) 400 Supplies and Materials 82,860 87,660 89,090 1, Other Objects 3,000 1,700 1, Psychological Services: 100 Salaries 920, ,855 2,512,401 1,563, Employee Benefits 350, , , , Purchased Services 60,000 60,000 88,000 28, Supplies and Materials 0 0 5,100 5, Exceptional Program Services: 100 Salaries 141, ,238 1,165,647 1,023, Employee Benefits 46, , , , Purchased Services 24,000 24, , , Supplies and Materials 39,000 39,000 59,500 20, Instructional Staff Services: 221 Improvement of Instruction Curriculum Development Development: 100 Salaries 8,387,982 8,767,175 9,571, , Employee Benefits 2,989,436 3,155,497 3,575, , Purchased Services 2,221,002 2,516,502 2,423,335 (93,167) 400 Supplies and Materials 332, , , , Other Objects 155, , ,154 (40,345) 222 Library and Media Services: 100 Salaries 4,369,826 4,471,991 4,718, , Employee Benefits 1,666,615 1,698,862 1,831, , Purchased Services , , Supplies and Materials 140, , , , Supervision of Special Programs: 100 Salaries 2,179,666 1,867,179 1,949,922 82, Employee Benefits 849, , ,291 36, Purchased Services 162, , ,811 36, Supplies and Materials 58,873 58,873 58,447 (426) 600 Other Objects 1,306 1,306 1, Improvement of Instruction Inservice and Staff Training: 100 Salaries 47,632 49,056 53,449 4, Employee Benefits 17,297 17,700 20,094 2, Purchased Services 90,686 90,686 14,466 (76,220) 400 Supplies and Materials 163, ,500 4,252 (159,248) 600 Other Objects 1,880 1,880 1,200 (680) 230 General Administration Services: 231 Board of Education: 100 Salaries 292, , ,550 (13,965) 200 Employee Benefits 1,198, , ,188 4, Purchased Services 615, , ,202 (9,800) 400 Supplies and Materials 32,095 32,095 41,715 9, Other Objects 1,475,800 50, , ,500 1 Budget Revision, September 11, 2017 Page 36 of 165

43 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 232 Office of Superintendent: 100 Salaries 366, , ,086 (8,611) 200 Employee Benefits 138, , ,395 3, Purchased Services 39,684 39,684 38,800 (884) 400 Supplies and Materials 20,246 20,246 23,227 2, Capital Outlay Other Objects 2,981 11,981 9,000 (2,981) 233 School Administration: 100 Salaries 24,517,912 25,214,540 25,741, , Employee Benefits 8,991,605 9,232,691 9,847, , Purchased Services 1,217,492 1,207,942 1,299,689 91, Supplies and Materials 426, , ,150 54, Other Objects 7,578 7,578 99,637 92, Finance and Operations Services: 251 Student Transportation (Federal/District Mandated): 100 Salaries 50,000 50,000 0 (50,000) 200 Employee Benefits 12,575 12,575 0 (12,575) 252 Fiscal Services: 100 Salaries 3,055,528 2,738,080 3,041, , Employee Benefits 1,063, ,047 1,115, , Purchased Services 628, , ,671 38, Supplies and Materials 65,061 61, ,110 58, Other Objects 104,515 95,515 52,915 (42,600) 253 Facilities Acquisition and Construction: 100 Salaries 42,823 46,503 49,678 3, Employee Benefits 12,489 13,488 15,645 2, Purchased Services 46,300 46,300 55,850 9, Supplies and Materials 0 3,700 2,500 (1,200) 254 Operation and Maintenance of Plant: 100 Salaries 6,114,017 6,298,092 6,552, , Employee Benefits 2,383,149 2,429,133 2,674, , Purchased Services 29,352,611 29,356,524 30,505,590 1,149, Supplies and Materials 15,884,102 15,891,012 16,074, , Capital Outlay 35,044 35, ,000 64, Other Objects 360, , ,960 5, Student Transportation (State Mandated): 100 Salaries 104, , ,427 52, Employee Benefits 53, , ,432 19, Purchased Services 19,310,108 19,760,108 19,024,410 (735,698) 400 Supplies and Materials 190, , ,000 50, Internal Services: 100 Salaries 961,612 1,002,172 1,073,655 71, Employee Benefits 391, , ,683 20, Purchased Services 1,831,960 1,831,960 1,797,826 (34,134) 400 Supplies and Materials 56,551 56,551 95,911 39, Other Objects 4,335 4,335 5,625 1, Security: 100 Salaries 565, , , , Employee Benefits 209, , , , Purchased Services 1,503,670 1,503,670 3,425,906 1,922, Supplies and Materials 92,566 92, ,141 19, Other Objects Budget Revision, September 11, 2017 Page 37 of 165

44 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 259 Internal Auditing Services: 100 Salaries 428, , ,674 17, Employee Benefits 140, , ,324 19, Purchased Services 272, , , Supplies and Materials 3,980 5,545 3,300 (2,245) 600 Other Objects 800 1,050 1,000 (50) 260 Central Support Services: 262 Planning: 100 Salaries 1,635,581 1,580,179 1,649,689 69, Employee Benefits 557, , ,444 60, Purchased Services 160, , , , Supplies and Materials 25,044 25,044 84,654 59, Other Objects 1,800 1,800 2, Information Services: 100 Salaries 846, , ,973 36, Employee Benefits 295, , ,376 32, Purchased Services 825, ,060 1,068, , Supplies and Materials 180, , ,500 (51,883) 500 Capital Outlay 1,500 1,500 0 (1,500) 600 Other Objects 1,852 1,852 2, Staff Services: 100 Salaries 3,348,853 3,802,036 3,697,114 (104,922) 200 Employee Benefits 1,126,674 2,330,535 2,438, , Purchased Services 670, , ,848 (175,000) 400 Supplies and Materials 88,304 88, ,304 15, Capital Outlay 1,152 1,152 1, Other Objects 5,347 1,419,525 1,374,782 (44,743) 266 Technology and Data Processing Services: 100 Salaries 3,173,112 3,317,910 3,322,507 4, Employee Benefits 1,136,074 1,174,970 1,203,984 29, Purchased Services 1,179,857 1,402,748 1,218,601 (184,147) 400 Supplies and Materials 216, , , , Capital Outlay 138, ,620 9,500 (132,120) 600 Other Objects 30,350 6,350 4,351 (1,999) 270 Support Services - Pupil Activity: 271 Pupil Service Activities: 100 Salaries (optional) 1,590,663 1,593,302 1,865, , Employee Benefits (optional) 340, , , , Purchased Services (optional) 283, , ,189 (8,000) 400 Supplies and Materials (optional) 44,000 44,000 44,000 (0) 600 Other Objects (optional) 60, (0) TOTAL SUPPORT SERVICES 184,463, ,766, ,729,287 13,684, COMMUNITY SERVICES: 330 Civic Services: 100 Salaries 220, , ,431 3, Employee Benefits 95,674 97,502 92,278 (5,224) 350 Custody and Care of Children: 100 Salaries , , Employee Benefits ,000 71,000 1 Budget Revision, September 11, 2017 Page 38 of 165

45 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 390 Other Community Services: 100 Salaries 288, , ,627 (41,373) 200 Employee Benefits 97,000 98,827 91,766 (5,234) 300 Purchased Services 225, , ,000 (95,000) 400 Supplies and Materials 271, , ,000 (125,000) TOTAL COMMUNITY SERVICES 1,196,844 1,214,187 1,249,102 43, Other Charges: 410 Intergovernmental Expenditures: Payments to Other Governmental Units 313, , , Payments to Nonpublic Schools , , LEA Payments to Public Charter Schools 39,144,257 39,437,723 47,355,665 7,917, Payments to Nonprofit Entities (other than for 5,702,115 4,700,000 7,540,929 2,840, Transfers to Other Funds: Transfer to Special Revenue Fund 235, , , Transfer to Food Service Fund 825, , ,000 0 Total Intergovernmental Expenditures & Transfers 46,219,572 45,510,923 56,422,194 10,911, DEBT SERVICES: 620 Interest 100, , ,000 0 TOTAL DEBT SERVICE 100, , , RESERVES: 900 Reserves: 100 Salaries 5,149, Employee Benefits 1,350, Retirement (1,850,000) TOTAL RESERVES 4,650, TOTAL EXPENDITURES 473,068, ,438, ,692,736 33,174,671 7,500,000 7,500, ,174,671 1 Budget Revision, September 11, 2017 Page 39 of 165

46 LOCAL SOURCES CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING REVENUE LINE ITEM DETAIL FY2019 Purpose Statement Projected Budgetary Allocations Ad Valorem taxes 1110 Revenues generated through property taxes based on $ 289,075,922 a Board-approved millage assessment for eligible property Delinquent taxes 1140 Delinquent taxes paid during the year by residents to 7,600,000 include fines and penalties Fee in Lieu of Taxes 1280 Payments made for property which is not subject to 7,500,000 taxation on the same basis as other property due to action of the local government Regular Day School from Patrons 1320 Revenue from other school districtswithin the state as 175,000 tuition for regular day schools Interest on Investments 1510 Interest earned on investments and deposits of District 350,000 funds Rentals / Lease 1910 Revenue from the lease or rental of buildings 360,000 Receipt of Insurance Proceeds 1993 Receipt from insurance rebates 50,000 Refund of Prior Year's Expenditures 1950 Refund of prior year's expenditures received after the year is closed Miscellaneous (tuition, other, etc.) 1999 Other revenue from local sources not listed in the above accounts INTERGOVERNMENTAL 50, ,000 TOTAL LOCAL SOURCES $ 305,476,922 Payments from Other Governments 2200 Payments from other Governmental agencies and school disricts for services provided to students 135,000 TOTAL INTERGOVERNMENTAL SOURCES $ 135,000 STATE SOURCES Handicapped Transportation 3131 State revenue for transporting handicapped students to and from school who cannot be transported by regular school buses School Bus Driver's Salary 3160 State revenue for reimbursement of bus driver salaries, limited to the bus driver salary schedule of the State EAA School Bus Driver's Salary and Fringe 3161 State revenue for reimbursement of bus driver salaries, limited to the bus driver salary schedule of the State Transportation Workers' Compensation 3162 Revenue allocated to school districts to offset the cost of workers' compensation insurance premiums Employer Contributions (Fringe) 3180 State revenue for fringe benefit costs to school districts for its employees to include state retirement, life insurance, social security and health insurance Retiree Insurance 3181 State revenue for retired employees' fringe benefit costs Education Finance Act 3327 State revenue for each student based on the category of each student and calculated based on Average Daily Membership as of the 135th day of school Local Property Tax Relief 3810 State revenue sent as reimbursement for property tax exemptions granted for taxpayers on the first $100,000 assessed value of their owner-occupied, 4% eligible property 15,000 2,179,210 10, ,665 22,238,736 9,427,146 50,901,675 16,955,781 Page 40 of 165

47 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING REVENUE LINE ITEM DETAIL FY2019 Purpose Statement Homestead Exemption 3820 State revenue sent as reimbursement for property tax exemptions granted for taxpayers over 65 years old or legally blind or permanently and totally disabled Tier III - Sales Tax 3825 State revenue for Local Property Tax Relief based on Act 388 granted for eligible property in the form of the one cent sales tax Merchant's Inventory Tax 3830 State revenue sent as reimbursement for property tax exemptions granted for business inventories Manufacturer's Depreciation Reimburse State revenue sent as reimbursement for property tax exemptions related to business depreciation Retirement Reimbursement 3993 State revenue to offset the increase in the employer retirement percentage increase FEDERAL SOURCES Projected Budgetary Allocations 3,557,362 72,320,347 1,948, ,000 2,967,627 TOTAL STATE SOURCES $ 183,405,886 Maintenance & Operations 4110 Federal revenue received directly from federal $ 95,536 government as reimbursement for funds lost in property taxes by 1) Military occupation of county property that generates no ad valorem taxes or 2) military dependents attending district schools but not paying local property taxes TOTAL FEDERAL SOURCES $ 95,536 TRANSFERS Transfer from EIA Fund 5230 Interfund transfers from EIA funding sources to General Operating Fund for EIA funds Teacher Salary Increase and Fund related fringe benefits $ 12,762,829 Indirect Costs 5280 Interfund transfers from Special Revenue Funds and Food Service Funds for reimbursement to the General Operating Fund for overhead costs. The percent charged to each fund is formulated by the State Department for each school district. This percent is charged to each allowable fund for all expenditures excluding capital outlay 3,055,121 TOTAL TRANSFERS $ 15,817,950 TOTAL GENERAL FUND REVENUES $ 504,931,294 OTHER SOURCES Use of Fund Balance Use of fund balance $ 2,761,442 TOTAL GENERAL FUND REVENUES AND OTHER SOURCES $ 507,692,736 Page 41 of 165

48 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING REVENUE BUDGET COMPARISON FY2018 TO FY2019 FY2018 Budget Revision % of Total Projected FY 2019 Budget % of Total FY18 to FY19 Variance % Variance LOCAL SOURCES Ad Valorem Taxes $ 278,441, % $ 289,075, % $ 10,634, % Delinquent Taxes 7,860, % 7,600, % (260,000) -1.05% Fee in Lieu 7,442, % 7,500, % 57, % Regular Day School from Patrons 150, % 175, % 25, % Interest on Investments 500, % 350, % (150,000) -0.61% Rentals / Lease 350, % 360, % 10, % Receipt of Insurance Proceeds 50, % 50, % % Refund of Prior Year's Expenditures 50, % 50, % % Miscellaneous (tuition, other, etc.) 255, % 316, % 61, % TOTAL LOCAL SOURCES $ 295,099, % $ 305,476, % $ 10,377, % INTERGOVERNMENTAL Payments from Other Governments 135, % 135, % % TOTAL INTERGOVERNMENTAL $ 135, % $ 135, % $ % STATE SOURCES Handicapped Transportation $ 15, % $ 15, % $ % School Bus Driver's Salary 1,979, % 2,179, % 200, % EAA Bus Driver Salary and Fringe 10, % 10, % % Bus Driver Workers' Compensation 150, % 144, % (5,335) -0.02% Employer Contributions (FRINGE) 20,133, % 22,238, % 2,105, % Retiree Insurance 9,931, % 9,427, % (504,321) -2.04% Education Finance Act 48,400, % 50,901, % 2,500, % Local Property Tax Relief 16,955, % 16,955, % % Homestead Exemption 3,557, % 3,557, % % Sales Tax - Tier III 70,764, % 72,320, % 1,555, % Merchant's Inventory Tax 1,948, % 1,948, % % Other State Revenue 740, % 3,707, % 2,967, % TOTAL STATE SOURCES $ 174,586, % $ 183,405, % $ 8,819, % FEDERAL SOURCES Maintenance & Operations $ 95, % $ 95, % $ % Miscellaneous Federal 139, % % (139,000) -0.56% TRANSFERS TOTAL FEDERAL SOURCES $ 234, % $ 95, % $ (139,000) -0.56% Transfer from EIA Fund $ 9,878, % $ 12,762, % $ 2,884, % Indirect Costs 3,005, % 3,055, % 50, % TOTAL TRANSFERS $ 12,883, % $ 15,817, % $ 2,934, % TOTAL GENERAL FUND REVENUES $ 482,938, % $ 504,931, % $ 21,992, % OTHER SOURCES Use of Fund Balance % 2,761, % 2,761, % TOTAL REVENUES AND OTHER SOURCES 482,938, % 507,692, % 24,754, % Page 42 of 165

49 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 EXPENDITURE BUDGET GENERAL OPERATING FUND CATEGORY FY2018 Revised Budget FY2019 Projected Budget Salaries $ 244,558,574 $ 254,564,365 Employee Benefits 94,310, ,264,412 Purchased Services 67,834,826 71,151,146 Materials & Supplies 20,760,051 21,996,964 Capital Outlay 179, ,652 Other Objects 2,284,623 2,335,403 Transfers 45,510,924 56,269,795 GRAND TOTAL $ 475,438,724 $ 507,692,736 General Operating Expenditure Comparison Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers FY 2019 FY 2018 $- $50 $100 $150 $200 $250 $300 Millions Page 43 of 165

50 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET-GENERAL OPERATING FUND EXPENDITURE BUDGET COMPARISON OBJ. NUM CATEGORY FY2018 REVISED BUDGET FY2019 PROJECTED BUDGET VARIANCE SALARIES 110 ADMINISTRATIVE SALARY $ 17,531,401 $ 18,882,938 $ 1,351, PRINCIPAL/AST PRINCIPAL SAL 16,649,981 16,905, , TEACHER/PROFESSIONAL ED SALARY 162,509, ,151,979 3,642, PROFESSIONAL OTHER SALARY 7,723,398 9,767,049 2,043, TECHNICAL SALARY 2,693,599 2,855, , TEACHER AST/CLERICAL SALARY 27,059,429 28,762,549 1,703, CRAFTS AND TRADES SALARY 5,071,882 5,356, , BUS DRIVER/APPRENTICE SALARY 104, ,551 6, HEAD OF ORG UNIT SALARY 557, , ,182 TOTAL REGULAR SALARIES $ 239,901,088 $ 249,525,080 $ 9,623, TEMPO SALARY - SUBSTITUTE $ 233,444 $ 233, TEMPO SALARY - PRO OTHER $ 25,000 75,000 50, TEMPO SAL TEACHER AST/CLERICAL 59,958 25,000 (34,958) TOTAL SUBSTITUTE & TEMPO SALARIES $ 84,958 $ 333,444 $ 248, OVERTIME SALARY - TECHNICAL $ 79,753 $ 20,000 $ (59,753) 135 OVERTIME SALARY - T AST/CLER 253, ,275 (2,225) 136 OVERTIME SALARY - WORKER 98, ,442 17,142 TOTAL OVERTIME SALARIES $ 431,553 $ 386,717 $ (44,836) 140 TERMINAL LEAVE 750,000 $ 500,000 $ (250,000) 142 SUPPLEMENTAL SALARY 3,390,975 3,819, ,149 TOTAL SUPPLEMENTAL SALARIES $ 4,140,975 $ 4,319,124 $ 178,149 FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 28,478,334 $ 27,034,762 $ (1,443,572) 220 EMPLOYEE RETIREMENT 42,704,639 50,429,803 7,725, SOCIAL SECURITY 18,683,765 19,210, , UNEMPLOYMENT COMPENSATION TAX 264, ,931 25, WKRS' COMP - REIMB OTHR FUNDS 3,026,156 3,120,226 94, WKRS' COMP - ASSESSMENTS 400, , WRKRS' COMP - PREMIUMS 350, , WRKRS' COMP - MEDICAL PAYMENTS - 55,967 55, WRKRS' COMP-SETTLEMENTS/LEGAL 345, , WRKRS' COMP-TTD PAYMENTS HOU GROUP HEALTH & LIFE (170) 282 HOU EMPLOYEE RETIREMENT 19,461 - (19,461) 283 HOU SOCIAL SECURITY 8,551 - (8,551) 286 HOU UNEMPLOYMENT COMPENSATION (112) 287 HOU WORKER'S COMP TAX 1,397 - (1,397) 290 OTHER BENEFITS 28,081 28,081 - TOTAL FRINGE BENEFITS $ 94,310,410 $ 101,264,412 $ 6,954,001 Page 44 of 165

51 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET-GENERAL OPERATING FUND EXPENDITURE BUDGET COMPARISON OBJ. NUM CATEGORY FY2018 REVISED BUDGET FY2019 PROJECTED BUDGET VARIANCE PURCHASED SERVICES 310 PROFESSIONAL/TECHNICAL SRVS $ 2,255,035 $ 4,058,220 $ 1,803, INSTRUCTIONAL SERVICES 237, , , INSTRUCTIONAL PROGRAMS 1,109,335 1,129,861 20, STUDENT SERVICES 257, ,500 (70,500) 315 MANAGEMENT SERVICES 923, ,522 26, STATISTICAL SERVICES 177, ,271 (6,000) 318 AUDIT FEES 102, ,875 2, LEGAL SERVICES 469, ,302 (18,050) 320 PROPERTY SERVICES 14,007,027 14,863, , PUBLIC UTIL SVS WATER/SEWAGE 1,996,900 2,056,687 59, OUTSOURCED SUBSTITUTES 3,958,336 4,316, , REPAIRS AND MAINTENANCE SRVS 2,737,837 2,873, , PROPERTY INSURANCE 4,446,258 4,480,000 33, RENTALS/LEASE 681, , , OUTSOURCED DAY PORTERS 4,241,771 4,161,771 (80,000) 329 OTHER PROPERTY SERVICES 429, , , STUDENT TRANSPORTATION 18,534,763 17,804,383 (730,380) 332 IN STATE TRAVEL 785, ,327 65, CURRICULUM FIELD TRIP TRANSPRT 31,400 26,750 (4,650) 334 EXTRA-CURRICULAR FIELD TRIP TR 3,500 1,000 (2,500) 336 CAR ALLOWANCE/ LIEU OF MILEAGE 13,200 21,000 7, OUT OF STATE TRAVEL 242, ,157 61, OTHER TRANSPORTATION SERVICES 24,501 22,501 (2,000) 340 COMMUNICATION (TELEPHONE) 1,019,493 1,051,230 31, PAGER/CELL PHONE RENT/MESG SYS 394, ,519 26, TECHNOLOGY PURCHASED SERVICES 1,768,106 1,692,531 (75,575) 350 ADVERTISING 111, ,575 55, PRINTING AND BINDING 2,252,251 2,362, , TUITION - 227, , HEAD OF ORG UNIT TRAVEL 16,200 17,600 1, OTHER PROFESS/TECHNICAL SERV. 34,800 40,641 5, OTHER PURCHASED SERVICES 4,571,810 4,070,505 (501,305) TOTAL PURCHASE SERVICES $ 67,834,826 $ 71,151,146 $ 3,316,320 MATERIALS & SUPPLIES 410 SUPPLIES $ 5,144,111 $ 5,763,453 $ 619, POSTAGE 108, ,159 (1,275) 414 BAND UNIFORMS - 60,000 60, FOOD AND CATERING 173, ,814 74, TEXTBOOKS 51, ,775 94, LIBRARY BOOKS 108, , , PERIODICALS 20,105 20, TECHNOLOGY SUPPLIES 231, , , TECHNOLOGY SOFTWARE 394, ,070 (107,003) 447 TECHNOLOGY COMPUTERS 44, , ,602 Page 45 of 165

52 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET-GENERAL OPERATING FUND EXPENDITURE BUDGET COMPARISON OBJ. NUM CATEGORY FY2018 REVISED BUDGET FY2019 PROJECTED BUDGET VARIANCE 448 TECHNOLOGY PERIPHERALS 35,149 47,178 12, ENERGY 14,014,650 13,636,054 (378,596) 471 FUEL OIL 9,500 7,500 (2,000) 472 GASOLINE 415, ,904 54, HEAD OF ORG UNIT SUPPLIES 3,000 3, OTHER SUPPLIES AND MATERIALS 5,650 1,000 (4,650) TOTAL MATERIALS & SUPPLIES $ 20,760,051 $ 21,996,964 $ 1,236,913 CAPITAL OUTLAY 530 IMPROVEMENTS OTHER THAN BLDGS $ - $ EQUIPMENT $ 36, ,152 64, TECHNOLOGY EQUIP 11,000 9,500 (1,500) 550 VEHICLES 132,120 - (132,120) TOTAL CAPITAL OUTLAY $ 179,316 $ 110,652 $ (68,664) OTHER OBJECTS 620 INTEREST $ 100,000 $ 100,000 $ ORGANIZATION MEMSHP DUES/FEES 301, ,733 55, LIABILITY/TORT INSURANCE 1,014, ,909 (45,269) 651 LITIGATION AND SETTLEMENTS 400, , HEAD OF ORG UNIT OTHER OBJ 3,000 3, OTHER OBJECTS 142, ,114 41, SOLID WASTE FEE 323, ,647 - TOTAL OTHER OBJECTS $ 2,284,623 $ 2,335,403 $ 50,780 TRANSFERS 710 TRANSFERS TO OTHER FUNDS $ 1,060,000 $ 1,060,000 $ TRANSITS/CHARTERS 44,450,924 55,209,795 10,758,871 TOTAL TRANSFERS $ 45,510,924 $ 56,269,795 $ 10,758,871 GRAND TOTAL ALL OBJECTS $ 475,438,724 $ 507,692,736 $ 32,254,012 Page 46 of 165

53 FY 2019 SPECIAL REVENUE FUNDS Page 47 of 165

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55 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget REVENUES 1000 Revenue from Local Sources: 1300 Tuition: 1310 Tuition from Patrons for Regular Day School 0 21,097 0 (21,097) 1900 Other Revenue From Local Sources: 1910 Rentals Contributions and Donations From Private Sources 12,263 1,467, ,206 (1,310,731) 1930 Medicaid 1,374,392 1,397,747 1,173,494 (224,253) 1999 Revenue from Other Local Sources 10,582,021 12,670,764 10,695,485 (1,975,279) Total Local Sources 11,968,676 15,557,545 12,026,185 (3,531,360) 2000 Intergovernmental Revenue: 3000 Revenue from State Sources: 3110 Occupational Education: 3118 EEDA Career Specialists 1,886,120 2,357,650 1,771,490 (586,160) 3120 General Education: 3127 Student Health and Fitness - PE Teachers 374, , ,293 (5,448) 3130 Special Programs: 3136 Student Health and Fitness - Nurses 1,529,680 1,529,680 1,459,933 (69,747) 3156 Adult Education 0 20,000 0 (20,000) 3177 Summer Reading Camp 332, ,972 0 (395,972) 3190 Miscellaneous Restricted State Grants: 3193 Education License Plates 7,000 7,000 6,000 (1,000) 3198 Technology Professional Development 0 96,310 0 (96,310) 3199 Other Restricted State Grants 0 7,221 0 (7,221) 3600 Education Lottery Act Revenue: 3630 K-12 Technology Initiative 1,517,506 1,518,239 0 (1,518,239) 3900 Other State Revenue: 3999 Revenue from Other State Sources 0 50,000 0 (50,000) Total State Sources 5,647,164 6,460,813 3,710,716 (2,750,097) 4000 Revenue from Federal Sources: 4200 Occupational Education: 4210 Perkins Aid, Title I 722, , ,773 (30,821) 4300 Elementary and Secondary Education Act of 1965 (ESEA): 4310 Title I, Basic State Grant Programs 13,553,001 18,984,786 12,766,403 (6,218,383) 4314 School Improvement Grant 2,283,985 3,353,675 2,312,173 (1,041,502) 4341 Language Instruction for Limited English Proficient and Immigrant Stud 215, , ,867 (200,479) 4343 McKinney-Vento 0 70,196 0 (70,196) 4351 Improving Teacher Quality 2,300,000 3,866,869 1,300,000 (2,566,869) 4400 Adult Education: 4410 Basic Adult Education 229, , ,354 (8,134) 4430 State Literacy Resource 0 7,051 0 (7,051) 1 Revised budget as of April 27, 2018 Page 49 of 165

56 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 4500 Programs for Children with Disabilities: 4510 Individuals With Disabilities Education Act (IDEA) 9,018,225 11,863,407 9,204,302 (2,659,105) 4520 Preschool Grants (Carryover Provision) 274, , ,599 (96,598) 4560 State Systemic Improvement 0 313,218 96,614 (216,605) 4900 Other Federal Sources: st Century Community Learning Centers Program (Title IV, 21st Cen 377, ,193 0 (884,193) (Title IV, 21st Century Schools) 4999 Revenue from Other Federal Sources 11,868,635 12,277,345 9,885,957 (2,391,389) Total Federal Sources 40,842,824 53,553,369 37,162,041 (16,391,328) TOTAL REVENUE ALL SOURCES 58,458,664 75,571,727 52,898,940 (22,672,785) 1 Revised budget as of April 27, 2018 Page 50 of 165

57 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget EXPENDITURES 100 INSTRUCTION: 110 General Instruction: 111 Kindergarten Programs: 100 Salaries 20,931 21,631 21,348 (283) 200 Employee Benefits 5,602 6,131 6, Purchased Services 4, Supplies and Materials 0 2,826 0 (2,826) 112 Primary Programs: 100 Salaries 1,213,250 1,528,736 1,105,706 (423,030) 200 Employee Benefits 532, , ,987 (127,873) 300 Purchased Services 8,250 38,442 7,625 (30,817) 400 Supplies and Materials 197, , ,344 (163,280) 113 Elementary Programs: 100 Salaries 2,996,530 4,562,851 3,567,091 (995,760) 200 Employee Benefits 1,265,896 1,719,762 1,396,937 (322,825) 300 Purchased Services 411, , ,488 (790,636) 400 Supplies and Materials 1,627,870 1,986, ,677 (1,529,697) 600 Other Objects 52, ,124 0 (104,124) 114 High School Programs: 100 Salaries 1,685,649 1,767,577 1,537,048 (230,529) 200 Employee Benefits 308, , ,713 (89,418) 300 Purchased Services 25, ,291 48,597 (112,694) 400 Supplies and Materials 304, ,841 67,730 (259,111) 115 Career and Technology Education Programs: 100 Salaries 20,475 40,287 24,682 (15,605) 200 Employee Benefits 16,908 21,710 12,813 (8,897) 300 Purchased Services 38,097 25,463 35,017 9, Supplies and Materials 239, , ,752 (180,972) 500 Capital Outlay 7, Other Objects 0 2,148 0 (2,148) 118 Montessori Programs: 400 Supplies and Materials 0 1,165 0 (1,165) 120 Exceptional Programs: 121 Educable Mentally Handicapped: 100 Salaries 307, , ,285 2, Employee Benefits 130, , ,086 (25,484) 122 Trainable Mentally Handicapped: 100 Salaries 233, ,777 1,361,205 1,126, Employee Benefits 94,406 95, , , Purchased Services 0 6,108 5,000 (1,108) 400 Supplies and Materials 0 6,000 6, Visually Handicapped: 300 Purchased Services 0 0 2,000 2,000 1 Revised budget as of April 27, 2018 Page 51 of 165

58 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 125 Hearing Handicapped: 300 Purchased Services 0 7,637 5,000 (2,637) 400 Supplies and Materials 0 11,869 0 (11,869) 126 Speech Handicapped: 100 Salaries 84,541 93,472 94,502 1, Employee Benefits 35,978 39,092 42,045 2, Purchased Services 25,000 50,000 0 (50,000) 127 Learning Disabilities: 100 Salaries 1,171,839 1,629,486 1,249,524 (379,962) 200 Employee Benefits 463, , ,021 (93,928) 300 Purchased Services 0 26,222 0 (26,222) 400 Supplies and Materials 0 1,277 0 (1,277) 128 Emotionally Handicapped: 100 Salaries (167) 200 Employee Benefits (29) 129 Coordinated Early Intervening Services (CEIS): 100 Salaries 0 65,828 45,002 (20,826) 200 Employee Benefits 0 19,844 17,809 (2,035) 300 Purchased Services 0 4,800 0 (4,800) 400 Supplies and Materials 0 73,569 0 (73,569) 130 Preschool Programs: 132 Preschool Handicapped Itinerant (5 Yr. Olds): 100 Salaries 173, , ,246 52, Employee Benefits 69,351 81, ,846 28, Purchased Services 6, Supplies and Materials 46,000 44,911 0 (44,911) 136 Preschool Handicapped Itinerant (3 & 4 -Yr. Olds): 300 Purchased Services 0 6,500 6, Supplies and Materials 0 60,000 15,000 (45,000) 137 Preschool Handicapped Self-Contained (3 & 4 -Yr. Olds): 100 Salaries 23,013 28,485 26,600 (1,885) 200 Employee Benefits 10,795 13,983 15,073 1, Purchased Services 0 2,118 0 (2,118) 400 Supplies and Materials 0 33,860 23,027 (10,833) 139 Early Childhood Programs: 100 Salaries 2,769,866 2,762,711 2,686,199 (76,512) 200 Employee Benefits 1,249,599 1,109,924 1,219, , Purchased Services 97, ,164 47,670 (148,494) 400 Supplies and Materials 87, ,252 67,332 (42,920) 600 Other Objects 214,556 12, , , Special Programs 141 Gifted and Talented Academic: 100 Salaries 0 9,828 0 (9,828) 200 Employee Benefits (900) 149 Other Special Programs: 400 Supplies and Materials 27,588 52,667 15,371 (37,296) 1 Revised budget as of April 27, 2018 Page 52 of 165

59 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 160 Other Exceptional Programs: 161 Autism: 100 Salaries 260, , ,544 (37,482) 200 Employee Benefits 115,217 95,451 81,603 (13,848) 300 Purchased Services 5,000 12,417 5,000 (7,417) 162 Limited English Proficiency: 100 Salaries 70, ,617 61,563 (59,054) 200 Employee Benefits 28,144 48,780 33,561 (15,219) 400 Supplies and Materials 0 18,731 0 (18,731) 170 Summer School Programs: 171 Primary Summer School: 100 Salaries 139, ,792 48,815 (215,977) 200 Employee Benefits 36,906 55,988 14,186 (41,802) 300 Purchased Services 55,350 1,749, ,580 (1,186,112) 400 Supplies and Materials 100, ,896 0 (186,896) 172 Elementary Summer School: 100 Salaries 108, , ,955 (100,650) 200 Employee Benefits 28,424 57,869 30,817 (27,052) 300 Purchased Services ,335 58,856 (102,479) 400 Supplies and Materials 0 3,297 0 (3,297) 173 High School Summer School: 100 Salaries 47, ,646 0 (134,646) 200 Employee Benefits 12,534 37,755 0 (37,755) 400 Supplies and Materials (18) 174 Gifted and Talented Summer School: 100 Salaries 122, , ,000 (17,030) 200 Employee Benefits 32,221 33,191 30,530 (2,661) 300 Purchased Services 52,139 45,664 50,000 4, Supplies and Materials 43,595 42,895 25,645 (17,250) 175 Instructional Programs Beyond Regular School Day: 100 Salaries 450,101 1,027, ,487 (578,535) 200 Employee Benefits 119, , ,171 (173,395) 300 Purchased Services 170, , ,000 (143,748) 400 Supplies and Materials 29,693 39,583 0 (39,583) 180 Adult/Continuing Education Programs: 181 Adult Basic Education Programs: 100 Salaries 148, , ,000 (6,101) 200 Employee Benefits 46,524 44,233 42,521 (1,712) 300 Purchased Services 1, Supplies and Materials 3, Revised budget as of April 27, 2018 Page 53 of 165

60 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 182 Adult Secondary Education Programs: 100 Salaries 164, , ,000 (10,932) 200 Employee Benefits 46,701 59,583 56,515 (3,068) 300 Purchased Services 10,000 8,704 8, Supplies and Materials 13,199 14,626 14, Adult English Literacy (ESL): 100 Salaries 15,000 45,000 45, Employee Benefits 3,884 12,627 12, Purchased Services 0 1,701 0 (1,701) 400 Supplies and Materials 500 5,345 0 (5,345) 188 Parenting/Family Literacy: 100 Salaries 1,335,833 1,519,240 1,324,801 (194,439) 200 Employee Benefits 398, , ,852 (63,865) 300 Purchased Services 147, , ,787 (71,680) 400 Supplies and Materials 201, ,034 79,741 (75,293) 600 Other Objects 70,500 40,200 40,200 0 TOTAL INSTRUCTION 22,938,785 31,589,733 23,433,822 (8,155,911) 200 SUPPORT SERVICES: 210 Pupil Services: 211 Attendance and Social Work Services: 100 Salaries 693, , ,814 86, Employee Benefits 278, , ,719 69, Purchased Services 3,500 48,500 3,500 (45,000) 400 Supplies and Materials 0 14,249 10,000 (4,249) 212 Guidance Services: 100 Salaries 1,409,446 2,068,290 1,282,967 (785,323) 200 Employee Benefits 546, , ,644 (239,784) 300 Purchased Services 17, ,137 2,500 (150,637) 400 Supplies and Materials 5,500 47,327 5,000 (42,327) 600 Other Objects 393, (295) 213 Health Services: 100 Salaries 1,588,319 1,588,862 1,459,680 (129,182) 200 Employee Benefits 587, , ,188 1, Purchased Services 164, , ,170 28, Supplies and Materials 9,400 13,783 7,500 (6,283) 600 Other Objects 58,849 58,849 0 (58,849) 214 Psychological Services: 100 Salaries 1,540,922 1,920,021 58,380 (1,861,641) 200 Employee Benefits 388, ,539 27,882 (496,657) 300 Purchased Services 47, , ,001 (176,196) 400 Supplies and Materials 41,000 44,291 30,000 (14,291) 600 Other Objects 24,454 24,454 0 (24,454) 215 Exceptional Program Services: 100 Salaries 1,090,874 1,177,351 1,014,314 (163,037) 200 Employee Benefits 411, , ,068 (41,067) 300 Purchased Services 82, , ,700 (9,124) 400 Supplies and Materials 68, , ,000 (63,258) 1 Revised budget as of April 27, 2018 Page 54 of 165

61 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 220 Instructional Staff Services: 221 Improvement of Instruction Curriculum Development: 100 Salaries 1,617,508 2,534,471 2,312,181 (222,290) 200 Employee Benefits 572, , ,347 (1,947) 300 Purchased Services 464,956 1,427, ,155 (1,026,234) 400 Supplies and Materials 237, , ,250 (164,123) 600 Other Objects 2,500 2,536 2,500 (36) 222 Library and Media Services: 400 Supplies and Materials 0 14,908 0 (14,908) 223 Supervision of Special Programs: 100 Salaries 1,849,470 2,353,075 1,855,188 (497,887) 200 Employee Benefits 742, , ,758 (147,890) 300 Purchased Services 159, ,509 92,832 (210,677) 400 Supplies and Materials 25,800 83,732 61,391 (22,341) 600 Other Objects 111, , ,683 (240,981) 224 Improvement of Instruction Inservice and Staff Training: 100 Salaries 1,450,664 1,492, ,125 (1,300,036) 200 Employee Benefits 457, ,365 55,402 (376,963) 300 Purchased Services 2,225,231 1,705, ,242 (1,354,797) 400 Supplies and Materials 1,036,600 1,611,754 87,494 (1,524,260) 600 Other Objects (646) 230 General Administration Services: 232 Office of Superintendent: 300 Purchased Services (452) 400 Supplies and Materials 0 26,352 0 (26,352) 600 Other Objects 0 20,781 0 (20,781) 233 School Administration: 100 Salaries 87, , ,619 5, Employee Benefits 30,556 44,609 44, Purchased Services 0 21,321 0 (21,321) 400 Supplies and Materials 0 50, (49,823) 500 Capital Outlay (493) 600 Other Objects 0 32,094 0 (32,094) 250 Finance and Operations Services: 251 Student Transportation (Federal/District Mandated): 100 Salaries 143, ,344 0 (404,344) 200 Employee Benefits 39, ,834 0 (130,834) 300 Purchased Services 348, ,237 90,000 (195,237) 400 Supplies and Materials 0 2,250 0 (2,250) 252 Fiscal Services: 100 Salaries 73,747 75,226 75, Employee Benefits 26,658 26,973 29,057 2,084 1 Revised budget as of April 27, 2018 Page 55 of 165

62 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 253 Facilities Acquisition and Construction: 300 Purchased Services 0 32,314 0 (32,314) 400 Supplies and Materials 0 113,645 0 (113,645) 500 Capital Outlay 0 34,000 0 (34,000) 600 Other Objects 0 206,493 0 (206,493) 254 Operation and Maintenance of Plant: 300 Purchased Services 138, ,446 6,000 (449,446) 400 Supplies and Materials 102, ,260 41,200 (63,060) 500 Capital Outlay 0 29,253 0 (29,253) 600 Other Objects 0 51,848 0 (51,848) 255 Student Transportation (State Mandated): 100 Salaries (481) 200 Employee Benefits (166) 300 Purchased Services 122, ,298 26,000 (113,298) 400 Supplies and Materials ,069 21, Food Services: 300 Purchased Services (250) 260 Central Support Services: 262 Planning: 100 Salaries ,282 71, Employee Benefits ,058 28, Supplies and Materials (514) 263 Information Services: 100 Salaries 53,875 53,875 0 (53,875) 200 Employee Benefits 18,967 18,967 0 (18,967) 300 Purchased Services 0 1,431 0 (1,431) 400 Supplies and Materials 0 1,322 0 (1,322) 264 Staff Services: 100 Salaries 126, , ,400 (85,702) 200 Employee Benefits 47,609 76,612 51,749 (24,863) 300 Purchased Services 82,200 82,636 3,500 (79,136) 400 Supplies and Materials 4,200 1,713 0 (1,713) 266 Technology and Data Processing Services: 100 Salaries 286, ,341 0 (286,341) 200 Employee Benefits 98,629 98,629 0 (98,629) 300 Purchased Services 0 44,204 0 (44,204) 400 Supplies and Materials 0 12,938 0 (12,938) 600 Other Objects 0 198,117 0 (198,117) 270 Support Services - Pupil Activity: 271 Pupil Service Activities: 100 Salaries ,401 40, Employee Benefits ,248 17, Purchased Services 83, ,131 17,693 (168,439) 400 Supplies and Materials 5,000 1,244 0 (1,244) TOTAL SUPPORT SERVICES 22,327,242 29,801,265 15,700,274 (14,100,991) 1 Revised budget as of April 27, 2018 Page 56 of 165

63 CHARLESTON COUNTY SCHOOL DISTRICT SPECIAL REVENUE FUND FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget 300 COMMUNITY SERVICES: 350 Custody and Care of Children: 100 Salaries 6,319,022 6,252,910 6,405, , Employee Benefits 1,968,968 1,929,207 2,236, , Purchased Services 1,088,370 1,085,805 1,323, , Supplies and Materials 598, , ,851 (28,259) 600 Other Objects 106,828 67,214 99,245 32, Nonpublic School Services: 300 Purchased Services 80,000 47,255 20,000 (27,255) 390 Other Community Services: 300 Purchased Services 0 98,000 0 (98,000) 400 Supplies and Materials 163, ,825 0 (438,825) TOTAL COMMUNITY SERVICES 10,325,196 10,581,327 10,718, , INTERGOVERNMENTAL EXPENDITURES: 411 Payments to State Department of Education 720 Transits 422, ,599 0 (422,599) 412 Payments to Other Governmental Units 720 Transits , , LEA Payments to Public Charter Schools 720 Transits 1,002,887 1,198,368 0 (1,198,368) 417 Payments to Nonprofit Entities 720 Transits 0 213,693 0 (213,693) TOTAL INTERGOVERNMENTAL EXPENDITURES 1,425,486 1,834, ,130 (1,356,530) TOTAL EXPENDITURES 57,016,708 73,806,984 50,331,192 (23,475,790) OTHER FINANCING SOURCES (USES): 5300 Sale of Fixed Assets 0 (11,033) 0 11,033 Interfund Transfers, From (To) Other Funds: Transfer to General Fund (Exclude Indirect Costs) (235,000) (235,000) (235,000) Transfer to Special Revenue Fund Special Revenue Fund Indirect Costs 1,676,956 2,010,775 2,802, ,973 (Use only for transfer of indirect costs to General Fund) TOTAL OTHER FINANCING SOURCES (USES) 1,441,956 1,764,742 2,567, ,006 Excess/Deficiency of Revenues over Expenditures ,606,012 1 Revised budget as of April 27, 2018 Page 57 of 165

64 FUND NUM. FUND NAME CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS Fund Description and Purpose Brief 201 TITLE I (84.010) The purpose of this federal fund is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging state academic achievement standards and state academic assessments through such means as targeted assistance schools, schoolwide programs, increased parental involvement, and accountability. FY 2019 PROJECTED ALLOCATION $ 12,766, IDEA These funds shall be used to supplement, not supplant, the level of state and local funds expended for the education of children with disabilities. $ 9,204, PRESCHOOL - FEDERAL (84.173) These funds shall be used to supplement, not supplant, and increase the level of state and local funds expended for the education of children with disabilities ages three, four, and five. $ 306, VOC ED / CATE (84.048) Federal funds for career and technology education (CATE) are distributed to the state education agency based on a statutory formula, then are re-distributed to local educational agencies (LEAs) that have currently approved local plans/applications. $ 862, STATE SYSTEMIC IMPROVEMENT Allocations are intended to support all South Carolina students in public and nonprofit private schools. LEAs must provide comprehensive violence prevention programs and comprehensive alcohol and other drug abuse prevention programs designed for all students. $ 96,614 Page 58 of 165

65 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS FUND NUM. FUND NAME 234 SCHOOL IMPROVEMENT GRANT FY 2019 Fund Description and Purpose Brief PROJECTED ALLOCATION School Improvement Grant (SIG) is a federally funded grant designed to help schools provide adequate resources to raise $ 2,312,173 substantially the achievement of their students so as to enable the schools to make yearly progress and exit improvement status. 243 ADULT EDUCATION FEDERAL Funds are allocated to adult education programs in local school districts to provide academic services to adults for (1) adult education and literacy services, including workplace literacy services, (2) family literacy services, and (3) English literacy services. $ 204, TITLE III - ESOL Funds may be used to help ensure that children who are limited $ 222,867 English proficient attain English proficiency, develop high levels of academic attainment in English, and meet the same challenging state content and student academic achievement standards as all children. 267 TITLE II IMPROV TCHR QUALITY This fund focuses on preparing, training, and recruiting high-quality teachers and principals, and requires districts to develop plans with annual measurable objectives that will ensure that all teachers teaching in core academic subjects are highly qualified. Funds may be used to supplement but not supplant, non-federal funds that otherwise would be used for authorized activities. $ 1,300, ROTC The J.R.O.T.C. fund - or Junior Reserve Officers' Training Corp, $ 870,736 is a federally-subsidized program that pays for 1/2 of Commissioned and Non-commissioned officers' 12 month contracts; with a requirement that the district match the other 1/2 of annual 12 month salary plus 100% of benefits. The District currently has a combination of Army, Navy, and Air Force at select high schools throughout the county Page 59 of 165

66 FUND NUM. FUND NAME CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS Fund Description and Purpose Brief FY 2019 PROJECTED ALLOCATION 803 MEDICAID To furnish rehabilitative and related health care services such as $ 279,356 Speech-Language Pathology, Audiology, Physical Therapy, Occupational Therapy, Psychological Services, Orientation and Mobility and Nursing Services to Medicaid eligible children under 21 years of age. 837 CHARLESTON'S PROMISE NEIGHBORH The Charleston Promise Neighborhood (CPN) builds a pipeline of support - a seamless network of educational and socially conscious programs for a targeted geographic area spanning from downtown Charleston to North Charleston. The CPN is a non-profit organization modeled after the highly successful Harlem Children's Zone project, and all four of its elementary schools are located in Charleston County School District Innovation Zone Learning Community. $ 870, G/T SUMMER SMAART Student generated funds to pay fees for students to attend gifted and talented artistic programs. $ 140, G/T SUMMER SAIL Student generated funds to pay fees for students to attend gifted and talented programs. $ 80, HEAD START COLLABORATION Head Start is a national program designed to fund child development classes for children 3 to 5 years old to promote school readiness by enhancing the social and cognitive development of children through the provision of educational, health, nutritional, social and other services to enrolled children and families. $ 6,590,471 Page 60 of 165

67 FUND NUM. FUND NAME CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS Fund Description and Purpose Brief 842 EARLY HEAD START Early Head Start is a national program designed to fund child development classes for children 0 to 3 years old to promote school readiness by enhancing the social and cognitive development of children through the provision of educational, health, nutritional, social and other services to enrolled children and families. FY 2019 PROJECTED ALLOCATION $ 2,152, MISC DONATIONS Miscellaneous donations to the District to fund various activities $ 157, COMMUNITY EDUCATION The purpose of this fund is to effectively deliver a variety of educational, recreational, cultural enrichment-type programs through a system which utilizes school facilities as the hub of activity and funded by tuition costs and local funds. $ 9,397, ADULT EDUCATION LOCAL This is money transferred from District General Operating Fund (GOF) as support of Adult Education programs throughout the District $ 235, PROJECT TALENTUM ACADEME COFC Funding contributed to the District from the National Broad Foundation - a nationally reknowned not-for-profit organization. These funds are contributed in support of 1/2 of the annual Broad resident position $ 192,000 Page 61 of 165

68 FUND NUM. FUND NAME CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS Fund Description and Purpose Brief 865 PTSA FUNDS This funding is sent into the District for deposit to enable PTSA purchases through District state contract channels FY 2019 PROJECTED ALLOCATION $ 206, CORNERSTONE MEDICAID NURSES Funds generated through Medicaid remibursement claiming. Provides additional nurses and nursing services throughout the District and District school locations $ 894, USC - PBIS/MENTAL HEALTH Funds through a University of South Carolina grant to analyze school-related and behavioral outcomes for students who receive PBIS/MTSS. $ 80, APPLE TAGS Revenue generated from public education license plates $ 6, EEDA CAREER SPECIALISTS These funds may only be used for salary and benefits to meet the student to guidance personnel ratio of the Education and Economic Development Act (EEDA). $ 1,771,490 Page 62 of 165

69 FUND NUM. FUND NAME CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS Fund Description and Purpose Brief 936 ELEM SCHOOL NURSES Grants provided through this grant must be used only to improve South Carolina s school health services infrastructure by placing full-time licensed nurses in elementary public schools. FY 2019 PROJECTED ALLOCATION $ 1,459, STUDENT HEALTH & FITNESSFunds are provided to assist in providing the state mininum requirement of minutes in PE instruction and to assist in meeting required student teacher ratios in PE. $ 473,293 $ 53,133,940 Page 63 of 165

70 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 REVENUE BUDGET SPECIAL REVENUE FUNDS FUND NUM. CATEGORY FY 2018 ORIGINAL BUDGET FY 2019 PROJECTED BUDGET VARIANCE 201 TITLE I (84.010) $ 13,437,796 $12,766,403 $ (671,393) 203 IDEA 9,018,225 9,204, , PRESCHOOL - FEDERAL (84.173) 274, ,599 32, VOC ED / CATE (84.048) 722, , , STATE SYSTEMIC IMPROVEMENT - 96,614 96, TITLE 1 NEGLECT AND DELINQUENT 115,205 - (115,205) st CENTURY COMMUNITY LEARN 377,688 - (377,688) 234 SCHOOL IMPROVEMENT GRANT 2,283,985 2,312,173 28, ADULT EDUCATION FEDERAL , ,354 (25,279) 264 TITLE III - ESOL 215, ,867 7, TITLE II IMPROV TCHR QUALITY 2,300,000 1,300,000 (1,000,000) 299 ROTC 886, ,736 (15,984) 803 MEDICAID 272, ,356 6, DISTRICT LEASED PROPERTIES 307,927 - (307,927) 822 CCSD GEAR UP 545,460 - (545,460) 832 RACE TO THE TOP 1,386,858 - (1,386,858) 837 CHARLESTON'S PROMISE NEIGHBORH 580, , , G/T SUMMER SMAART 175, ,500 (34,500) 840 G/T SUMMER SAIL 82,000 80,000 (2,000) 841 HEAD START COLLABORATION 6,522,810 6,590,471 67, EARLY HEAD START 2,132,138 2,152,374 20, MISC DONATIONS 12, , , COMMUNITY EDUCATION 8,793,693 9,397, , REHABILITATIVE HEALTH SERVICE 52,436 - (52,436) 861 ADULT EDUCATION LOCAL 235, , PROJECT TALENTUM ACADEME COFC 206, ,000 (14,859) 865 PTSA FUNDS - 206, , ERATE FUNDS 642,458 - (642,458) 881 CORNERSTONE MEDICAID NURSES 1,049, ,138 (155,000) 892 USC - PBIS/MENTAL HEALTH 187,791 80,376 (107,415) 919 APPLE TAGS 7,000 6,000 (1,000) 926 SUMMER READING PROGRAM 332,000 - (332,000) 928 EEDA CAREER SPECIALISTS 1,886,120 1,771,490 (114,630) 936 ELEM SCHOOL NURSES 1,529,680 1,459,933 (69,747) 937 STUDENT HEALTH & FITNESS 374, ,293 98, TECHNOLOGY 1,517,506 - (1,517,506) Page 64 of 165

71 CHARLESTON COUNTY SCHOOL DISTRICT FY 2019 REVENUE BUDGET SPECIAL REVENUE FUNDS FUND NUM. CATEGORY FY 2018 ORIGINAL BUDGET FY 2019 PROJECTED BUDGET VARIANCE $ 58,693,664 $ 53,133,940 $ (5,559,724) Page 65 of 165

72 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 EXPENDITURE BUDGET SPECIAL REVENUE FUNDS CATEGORY Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers FY2018 Original Budget FY2019 Projected Budget $31,895,032 $ 30,641,015 11,266,478 11,775,998 6,166,948 4,121,201 5,221,205 2,660,774 7, ,034, ,073 3,102,442 3,280,878 GRAND TOTAL $ 58,693,664 $53,133,940 Special Revenue Expenditure Comparison Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers 0M 5M 10M 15M 20M 25M 30M 35M FY2018 FY2019 Dollar Amount Page 66 of 165

73 OBJ. NUM. CATEGORY CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET - SPECIAL REVENUE FUNDS EXPENDITURE BUDGET COMPARISON FY2018 ORIGINAL BUDGET FY2019 PROJECTED BUDGET VARIANCE SALARIES 110 ADMINISTRATIVE SALARY $ 4,857,169 $ 5,047,019 $ 189, PRINCIPAL/AST PRINCIPAL SAL - 67,318 67, TEACHER/PROFESSIONAL ED SALARY 13,406,247 13,144,139 (262,108) 113 PROFESSIONAL OTHER SALARY 3,224,485 2,575,176 (649,309) 114 TECHNICAL SALARY 172, , , TEACHER AST/CLERICAL SALARY 8,573,859 8,961, , CRAFTS AND TRADES SALARY 35,021 - (35,021) 117 BUS DRIVER/APPRENTICE SALARY 13,700 4,600 (9,100) TOTAL REGULAR SALARIES $ 30,282,765 $30,107,219 $ (175,547) 125 TEMPO SAL TEACHER AST/CLERICAL $ 12,000 $ 8,000 $ (4,000) TOTAL SUBSTITUTE & TEMPO SALARIES $ 12,000 $8,000 $ (4,000) 135 OVERTIME SALARY - T AST/CLER $ 170,324 $ 127,032 $ (43,292) 139 OVERTIME SALARY - SERVICE WORK 143,774 - (143,774) TOTAL OVERTIME SALARIES $ 314,098 $127,032 $ (187,067) 142 SUPPLEMENTAL SALARY $ 1,286,168 $ 398,765 $ (887,403) TOTAL SUPPLEMENTAL SALARIES $ 1,286,168 $398,765 $ (887,403) FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 3,286,011 $ 3,158,227 $ (127,784) 220 EMPLOYEE RETIREMENT 5,267,280 5,931, , SOCIAL SECURITY 2,280,539 2,270,887 (9,651) 260 UNEMPLOYMENT COMPENSATION TAX 45,939 43,380 (2,560) 270 WKRS' COMP - REIMB OTHR FUNDS 386, ,341 (14,369) TOTAL FRINGE BENEFITS $ 11,266,478 $11,775,998 $ 509,520 PURCHASED SERVICES 310 PROFESSIONAL/TECHNICAL SRVS 43,060 27,000 (16,060) 311 INSTRUCTIONAL SERVICES $ 658,887 $ 1,483,171 $ 824, INSTRUCTIONAL PROGRAMS 1,914, ,400 (1,453,410) 313 STUDENT SERVICES 129, ,501 84, MANAGEMENT SERVICES 205, ,350 39, PUBLIC UTIL SVS WATER/SEWAGE 6,000 6, OUTSOURCED SUBSTITUTES 478, ,320 (345,863) 323 REPAIRS AND MAINTENANCE SRVS 132,921 - (132,921) 325 RENTALS/LEASE 3,000 - (3,000) 331 STUDENT TRANSPORTATION 525, ,000 (392,041) 332 IN STATE TRAVEL 334, ,787 33, CURRICULUM FIELD TRIP TRANSPRT 102,398 44,443 (57,955) 334 EXTRA-CURRICULAR FIELD TRIP TR 175, ,850 (300) 338 OUT OF STATE TRAVEL 70,200 76,305 6, OTHER TRANSPORTATION SERVICES 22,000 - (22,000) 340 COMMUNICATION (TELEPHONE) 2,900 2, PAGER/CELL PHONE RENT/MESG SYS 75,405 42,005 (33,400) 345 TECHNOLOGY PURCHASED SERVICES 8,000 3,500 (4,500) 350 ADVERTISING 17,700 15,500 (2,200) Page 67 of 165

74 OBJ. NUM. CATEGORY CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET - SPECIAL REVENUE FUNDS EXPENDITURE BUDGET COMPARISON FY2018 ORIGINAL BUDGET FY2019 PROJECTED BUDGET 2nd Reading of FY2019 Budget VARIANCE 360 PRINTING AND BINDING $ 136,750 $ 110,540 $ (26,210) 399 OTHER PURCHASED SERVICES 1,125, ,628 (543,568) TOTAL PURCHASE SERVICES $ 6,166,948 $4,121,201 $ (2,045,746) MATERIALS & SUPPLIES 410 SUPPLIES $ 4,225,881 $ 2,156,780 $ (2,069,101) 412 POSTAGE 7,550 36,950 29, FOOD AND CATERING 57,550 69,213 11, TEXTBOOKS 55,000 17,094 (37,906) 430 LIBRARY BOOKS 23,462 1,500 (21,962) 440 PERIODICALS (250) 445 TECHNOLOGY SUPPLIES 62,142 55,158 (6,984) 446 TECHNOLOGY SOFTWARE 710, ,261 (453,959) 447 TECHNOLOGY COMPUTERS 37,500 22,400 (15,100) 448 TECHNOLOGY PERIPHERALS 1,000 2,400 1, ENERGY 15,700 15, GASOLINE 24,700 27,069 2,369 TOTAL MATERIALS & SUPPLIES $ 5,221,205 $2,660,774 $ (2,560,431) CAPITAL OUTLAY 540 EQUIPMENT 7,340 $ - (7,340) TOTAL CAPITAL OUTLAY $ 7,340 $0 $ (7,340) OTHER OBJECTS 640 ORGANIZATION MEMSHP DUES/FEES $ 75,825 $ 43,875 $ (31,950) 690 OTHER OBJECTS 958, ,198 (348,197) TOTAL OTHER OBJECTS $ 1,034,220 $654,073 $ (380,147) TRANSFERS 720 TRANSITS/CHARTERS 1,425,486 1,856, , INDIRECT COST 1,676,956 1,424,478 (252,478) TOTAL TRANSFERS $ 3,102,442 $3,280,878 $ 178,436 GRAND TOTAL ALL OBJECTS $ 58,693,664 $ 53,133,940 $ (5,559,724) Page 68 of 165

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77 CHARLESTON COUNTY SCHOOL DISTRICT EDUCATION IMPROVEMENT ACT FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2017 Revised Budget to FY2018 Proposed Budget REVENUES 3000 Revenue from State Sources: 3500 Education Improvement Act: 3502 ADEPT 35,000 72,102 50,000 (22,102) 3507 Aid to Districts - Technology 0 607, ,333 45, Arts in Education 0 21,712 0 (21,712) 3511 Professional Development 157, ,133 0 (665,133) 3512 Technology Professional Development 250,337 96,310 0 (96,310) 3518 Formative Assessment 218, ,605 0 (218,605) 3525 Career and Technology Education Equipment 625,359 86,398 0 (86,398) 3526 Refurbishment of K-8 Science Kits 145, ,019 0 (146,019) 3528 Industry Certifications/Credentials 0 73,450 0 (73,450) 3529 Career and Technology Education Equipment 0 1,050,874 1,050,873 (1) 3532 National Board Certification (NBC) Salary Supplem 2,747,967 2,706,367 2,712,043 5, Teacher of the Year Awards 1,077 1,077 1, Governor's Inst 2,138,080 2,138,080 3,072, , Students At Risk of School Failure 4,435,327 4,859,533 4,517,048 (342,485) 3540 Early Childhood Program (4K Programs) 1,926,940 1,693,449 1,700,000 6, Teacher Salary Increase 9,252,238 9,475,100 11,521,960 2,046, School Employer Contributions 1,527,938 1,445,923 2,283, , Adult Education 501, , , , Summer Reading Program 0 348, ,000 (48,909) 3558 Reading 198, ,180 88,084 (221,096) 3571 Palmetto Priority Schools 0 1,461, ,318 (898,959) 3577 Teacher Supplies 977, , , High Schools That Work/Making Middle Grades W 0 47,720 0 (47,720) 3587 IDEA MOE Tier Work-Based Learning 50, EEDA Supplemental Programs 149, , , EEDA - Supplies and Materials - Career Awareness 117, ,954 88,000 (121,954) 3597 Aid to Districts 847, ,955 1,447, , Other EIA Total State Sources 26,304,422 31,789,639 31,760,966 (28,673) TOTAL REVENUE ALL SOURCES 26,304,422 31,789,639 31,760,966 (28,673) 1 Revised budget as of April 27, 2018 Page 71 of 165

78 CHARLESTON COUNTY SCHOOL DISTRICT EDUCATION IMPROVEMENT ACT FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2017 Revised Budget to FY2018 Proposed Budget EXPENDITURES 100 INSTRUCTION: 110 General Instruction: 111 Kindergarten Programs: 100 Salaries 143, , , Employee Benefits 37,898 38,980 38, Supplies and Materials 12,297 12, (11,698) 112 Primary Programs: 100 Salaries 409, , ,720 7, Employee Benefits 111, , ,878 8, Purchased Services 1,000 5,963 12,850 6, Supplies and Materials 530, , ,359 23, Elementary Programs: 100 Salaries 804, , ,772 (112,948) 200 Employee Benefits 250, , ,024 (31,937) 300 Purchased Services 28, , ,361 (168,825) 400 Supplies and Materials 586, , ,003 (93,046) 600 Other Objects 0 57, , , High School Programs: 100 Salaries 685, , ,795 50, Employee Benefits 209, , ,989 26, Purchased Services 2,750 50,147 9,227 (40,920) 400 Supplies and Materials 498, , ,970 (284,120) 600 Other Objects 322, , ,018 (480,036) 115 Career and Technology Education Programs: 100 Salaries 43,750 42,500 42, Employee Benefits 11,552 11,926 11, Purchased Services (Other Than Tuition) 0 31,637 0 (31,637) 400 Supplies and Materials 529, , ,592 (84,111) 500 Capital Outlay 49, , ,005 23, Other Objects 0 15,000 15, Career and Technology Education (Vocational) Programs - Middle School: 400 Supplies and Materials 0 5,000 0 (5,000) 118 Montessori Programs: 100 Salaries 7,500 7,500 7, Employee Benefits 1,981 2,105 2, Exceptional Programs: 122 Trainable Mentally Handicapped: 100 Salaries 10, ,000 5, Employee Benefits 2, ,403 1, Visually Handicapped: 100 Salaries 7,500 7,500 7, Employee Benefits 1,981 2,105 2, Revised budget as of April 27, 2018 Page 72 of 165

79 CHARLESTON COUNTY SCHOOL DISTRICT EDUCATION IMPROVEMENT ACT FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2017 Revised Budget to FY2018 Proposed Budget 125 Hearing Handicapped: 100 Salaries 7,500 15,000 15, Employee Benefits 1,981 4,209 4, Speech Handicapped: 100 Salaries 40,000 50,000 50, Employee Benefits 10,564 14,030 14, Purchased Services 0 1,097 0 (1,097) 400 Supplies and Materials Learning Disabilities: 100 Salaries 271, ,461 80,000 (145,461) 200 Employee Benefits 86,983 60,378 22,366 (38,012) 300 Purchased Services 0 7,000 0 (7,000) 400 Supplies and Materials 0 158,030 0 (158,030) 128 Emotionally Handicapped: 100 Salaries 7,500 8,690 0 (8,690) 200 Employee Benefits 1,981 2,267 0 (2,267) 400 Supplies and Materials 0 6,482 0 (6,482) 130 Preschool Programs: 132 Preschool Handicapped Itinerant (5-Yr. -Olds): 100 Salaries 0 5,000 5, Employee Benefits 0 1,403 1, Early Childhood Programs: 100 Salaries 1,943,914 1,797,987 1,830,405 32, Employee Benefits 795, , ,428 19, Purchased Services Supplies and Materials , , Other Objects 0 0 6,785 6, Special Programs: 141 Gifted and Talented Academic: 100 Salaries 83,625 58,125 58, Employee Benefits 22,085 16,310 16, Other Exceptional Programs: 161 Autism: 100 Salaries 7, Employee Benefits 1, Limited English Proficiency: 100 Salaries 11,750 14,250 14, Employee Benefits 3,103 3,999 3, Revised budget as of April 27, 2018 Page 73 of 165

80 CHARLESTON COUNTY SCHOOL DISTRICT EDUCATION IMPROVEMENT ACT FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2017 Revised Budget to FY2018 Proposed Budget 170 Summer School Programs: 171 Primary Summer School: 100 Salaries 0 139, , Employee Benefits 0 36,906 31,045 (5,861) 300 Purchased Services 0 55,350 55, Supplies and Materials 0 116,909 73,605 (43,304) 172 Elementary Summer School: 100 Salaries 0 38,070 0 (38,070) 200 Employee Benefits 0 11,166 0 (11,166) 173 High School Summer School: 100 Salaries 7,560 64,383 21,528 (42,855) 200 Employee Benefits 2,007 18,402 6,378 (12,024) 300 Purchased Services 0 6,530 0 (6,530) 400 Supplies and Materials 0 26,454 0 (26,454) 175 Instructional Programs Beyond Regular School Day: 100 Salaries 10, ,769 9,300 (97,469) 200 Employee Benefits 2,317 29,152 2,707 (26,445) 400 Supplies and Materials 0 1,000 0 (1,000) 600 Other Objects (200) 180 Adult/Continuing Education Programs: 181 Adult Basic Education Programs: 100 Salaries 85,333 86,412 87, Employee Benefits 27,327 28,521 29,543 1, Supplies and Materials 0 1,000 1, Adult Secondary Education Programs: 100 Salaries 60,000 18,104 15,644 (2,460) 200 Employee Benefits 18,534 5,080 4,390 (690) 300 Purchased Services 1,563 2,000 2, Supplies and Materials 1,000 1,000 1, Post Secondary Education Programs: 100 Salaries 67, Employee Benefits 22, Supplies and Materials 1, Parenting/Family Literacy: 100 Salaries 0 12,221 47,715 35, Employee Benefits 0 5,267 18,597 13, Instructional Pupil Activity: 100 Salaries 8,190 56,453 0 (56,453) 200 Employee Benefits 2,163 12,900 0 (12,900) TOTAL INSTRUCTION 8,917,748 10,878,039 9,809,761 (1,068,278) 1 Revised budget as of April 27, 2018 Page 74 of 165

81 CHARLESTON COUNTY SCHOOL DISTRICT EDUCATION IMPROVEMENT ACT FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2017 Revised Budget to FY2018 Proposed Budget 200 SUPPORT SERVICES: 210 Pupil Services: 212 Guidance Services: 100 Salaries 171, , ,593 28, Employee Benefits 67,427 96, ,211 7, Purchased Services 22, ,056 76,000 (97,056) 400 Supplies and Materials 95,550 42,673 13,275 (29,398) 215 Exceptional Program Services: 300 Purchased Services 0 3,172 0 (3,172) 400 Supplies and Materials 0 106,820 0 (106,820) 220 Instructional Staff Services: 221 Improvement of Instruction Curriculum Development: 100 Salaries 2,340,113 2,709,317 2,911, , Employee Benefits 884,285 1,007,106 1,199, , Purchased Services 34, ,640 41,954 (428,686) 400 Supplies and Materials 302, , ,906 (626,976) 600 Other Objects 511,263 4,318 1,451,616 1,447, Library and Media Services: 100 Salaries 37,500 35,000 35, Employee Benefits 9,904 9,821 9, Supplies and Materials (552) 223 Supervision of Special Programs: 100 Salaries 236, , , , Employee Benefits 120,616 99, ,849 40, Purchased Services 2, , , Supplies and Materials 0 1,000 1, Improvement of Instruction Inservice and Staff Training: 100 Salaries 70, ,486 5,000 (254,486) 200 Employee Benefits 18,559 73,460 1,453 (72,007) 300 Purchased Services 487,611 1,447,452 67,550 (1,379,902) 400 Supplies and Materials 112,473 89,940 32,947 (56,993) 600 Other Objects 0 2, (1,700) 230 General Administration Services: 233 School Administration: 100 Salaries 93,647 88, ,930 15, Employee Benefits 31,732 30,412 41,692 11, Finance and Operations Services: 255 Student Transportation (State Mandated): 300 Purchased Services ,500 16,500 1 Revised budget as of April 27, 2018 Page 75 of 165

82 CHARLESTON COUNTY SCHOOL DISTRICT EDUCATION IMPROVEMENT ACT FY2019 Budget Proposal FY2018 ADOPTED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2017 Revised Budget to FY2018 Proposed Budget 260 Central Support Services: 266 Technology and Data Processing Services: 400 Supplies and Materials 0 383,500 0 (383,500) 500 Capital Outlay 0 238,000 0 (238,000) 270 Support Services - Pupil Activity: 271 Pupil Service Activities: 300 Purchased Services 37,300 75,779 34,500 (41,279) 400 Supplies and Materials TOTAL SUPPORT SERVICES 5,686,931 8,964,928 7,321,440 (1,643,488) 400 OTHER CHARGES: 410 Intergovernmental Expenditures: 416 LEA Payments to Public Charter Schools 720 Transits 1,707,662 1,725,446 1,892, ,257 TOTAL INTERGOVERNMENTAL EXPENDITURES 1,707,662 1,725,446 1,892, ,257 TOTAL EXPENDITURES 16,312,341 21,568,413 19,023,904 (2,544,508) OTHER FINANCING SOURCES (USES): Interfund Transfers, From (To) Other Funds: Transfer to General Fund 9,992,080 10,124,915 0 (10,124,915) Transfer to Special Revenue Fund 0 96, Transfer to EIA Fund ,737,063 12,737,063 TOTAL OTHER FINANCING SOURCES (USES) 9,992,080 10,221,226 12,737,063 2,612,147 Excess/Deficiency of Revenues over Expenditures (96,312) 1 Revised budget as of April 27, 2018 Page 76 of 165

83 FUND NUM. CATEGORY CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON EDUCATION IMPROVEMENT ACT FUNDS Purpose Statement FY 2019 PROJECTED ALLOCATION 302 ADEPT This fund supports the district's induction and $ 50,000 mentoring program, professional growth and development initiatives The allocation is intended to be spent on salary supplements and stipends for persons participating in training and/or professional development activities that directly relate to ADEPT. 307 AID TO DISTRICT - TECHNOLOGY This funding provides support to the CCSD K-12 Technology Initiative Plan by improving external connections to schools, internal connections within $ 653,333 schools, and to developing or expanding one-to-one computing initiatives. 329 CAREER & TECHNOLOGY ED This funding provides support to the Career and $ 1,050,873 Technology Education (CATE) program by the purchase and up-fitting of equipment used in CATE training programs and facilities. 332 NATIONAL BOARD CERT AVG PAY Public school classroom teachers and classroom teachers working directly with other classroom teachers who are certified by the State Board of Education and who have been certified by the National Board for Professional Teaching Standards are paid a salary supplement. $ 2,712, TEACHER OF THE YEAR AWARDS Each year, the District Teacher of the Year receives a $ 1,077 one time, $1,000 lump sump distribution from the SC Department of Education. 335 GOVERNOR'S INST OF READING Revenue appropriated to provide salaries and $ 3,072,642 benefits for eligible school-level reading coaches through the Read to Succeed Act 338 EIA AT RISK STUDENT LEARNING This allocation is for instruction and instuctional support of students at academic risk and may also include literacy and parenting programs to students at risk of school failure and their families, as well as alternative programs and remedial adult education. $ 4,517, EIA 4-YR OLD EARLY CHILDHOOD This allocation is provided to support the regulations $ 1,700,000 which require all school districts to provide at least half-day early childhood development programs for four-year-olds who have indicated significant readiness deficiencies. 350 EIA TEACHER SALARY INCREASE This allocation is provided to support mandatory teacher salary increases. $ 11,521, SCHOOL EMPLOYER CONTRIBUTIONS The purpose of these funds is to defray the costs for $ 2,283,107 the additional employee benefits resulting from the teachers salary increase. 356 ADULT EDUCATION These funds are allocated to adult education programs to provide academic services to adults for adult education & literacy services, family literacy services, & English literacy services. $ 581,410 Page 77 of 165

84 FUND NUM. CATEGORY CHARLESTON COUNTY SCHOOL DISTRICT FY2019 DETAIL INFORMATION ON EDUCATION IMPROVEMENT ACT FUNDS Purpose Statement FY 2019 PROJECTED ALLOCATION 357 SUMMER READING PROGRAM This funding provides for a six week intensive $ 300,000 instruction reading camp for students identified as reading significantly below third-grade proficiency. 358 READING These funds are used to provide district-wide $ 88,084 reading instructional services. 371 PALMETTO PRIORITY The purpose of this fund is to provide Technical $ 562,318 Assistance funding to Palmetto Priority Elementary and Middle Schools. These funds may be expended the same as those for EAA Technical Assistance Fund EIA TEACHER SUPPLIES All certified public school or special school $ 981,750 classroom teachers, media specialists, and guidance counselors who are employed by a school district as of November 30 of the current fiscal year, receive reimbursement to offset expenses incurred by them for teaching supplies and materials. 394 EEDA AT RISK FUNDING This EIA fund is to provide students in grades 6-12 $ 149,585 with resources to become more informed about career choices and to provide guidance personnel professional development related to career development 395 EEDA PROF DEV MATERIALS Funds are to provide students in grades 6 12 with $ 88,000 career interest inventories/assessments and career information, subscriptions, and resources to assist them in becoming more informed about and prepared for the career(s) in which they have expressed interest. These funds can also be used to provide guidance personnel (school counselors and/or career specialists) professional development opportunities related to career development. These funds may not be used for technology supplies (computers, ipads, tablets, etc.) or any costs associated with student transportation. 397 AID TO DISTRICTS This EIA fund is used to support programs $ 1,447,736 implemented in SC school districts similar to those of the Education Finance Act. Grand Total All EIA funding sources: $ 31,760,966 Page 78 of 165

85 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 REVENUE BUDGET EDUCATION IMPROVEMENT ACT FUNDS FUND NUM. CATEGORY FY2018 ORIGINAL BUDGET FY2019 PROJECTED BUDGET FY2018 TO FY2019 VARIANCE 302 ADEPT 35,000 50,000 $ 15, AID TO DISTRICT - TECHNOLOGY - 653, , PROFESSIONAL DEVELOPMENT $ 157,705 $ 0 (157,705) 312 TECHNOLOGY PROFESSIONAL DEVEL 250,337 0 (250,337) 318 EIA - FORMATIVE ASSESSMENT 218,605 0 (218,605) 325 EIA OCCUPATIONAL EDUC EQUIP 625,359 0 (625,359) 326 SCIENCE KIT REFURBISHMENT 145,000 0 (145,000) 329 CAREER & TECHNOLOGY ED - 1,050,873 1,050, NATIONAL BOARD CERT AVG PAY 2,747,967 2,712,043 (35,924) 333 TEACHER OF THE YEAR AWARDS 1,077 1, GOVERNOR'S INST OF READING 2,138,080 3,072, , EIA AT RISK STUDENT LEARNING 4,435,327 4,517,048 81, EIA 4-YR OLD EARLY CHILDHOOD 1,926,940 1,700,000 (226,940) 350 EIA TEACHER SALARY INCREASE 9,252,238 11,521,960 2,269, SCHOOL EMPLOYER CONTRIBUTIONS 1,527,938 2,283, , ADULT EDUCATION 501, ,410 79, SUMMER READING PROGRAM - 300, , READING 198,437 88,084 (110,353) 371 PALMETTO PRIORITY - 562, , EIA TEACHER SUPPLIES 977, ,750 4, EIA SCHOOL-TO-WORK 50,439 0 (50,439) 394 EEDA AT RISK FUNDING 149, , EEDA PROF DEV MATERIALS 117,645 88,000 (29,645) Page 79 of 165

86 FUND NUM. CATEGORY FY2018 ORIGINAL BUDGET FY2019 PROJECTED BUDGET FY2018 TO FY2019 VARIANCE 397 AID TO DISTRICTS $ 847,685 $ 1,447,736 $ 600,051 $ 26,304,422 $ 31,760,966 $ 5,456,544 Page 80 of 165

87 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 EXPENDITURE BUDGET EDUCATION IMPROVEMENT ACT CATEGORY Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers FY2018 Original Budget FY2019 Projected Budget $ 7,673,129 $ 8,083,277 2,758,150 3,066, , ,291 2,671,379 2,866,731 49, , ,886 2,239,252 11,699,742 14,629,767 GRAND TOTAL $ 26,304,422 $31,760,966 EIA Expenditure Comparison Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers FY2018 FY2019 0M 2M 4M 6M 8M 10M 12M 14M 16M Dollar Amount Page 81 of 165

88 CHARLESTON COUNTY SCHOOL DISTRICT FY EDUCATION IMPROVEMENT ACT EXPENDITURE BUDGET COMPARISON OBJ. NUM. CATEGORY FY2018 ORIGINAL BUDGET FY2019 OJECTED BUDGET VARIANCE SALARIES 110 ADMINISTRATIVE SALARY $ 838,966 $ 1,099,652 $ 260, PRINCIPAL/AST PRINCIPAL SAL 88,647 (88,647) 112 TEACHER/PROFESSIONAL ED SALARY 5,883,368 6,105, , TECHNICAL SALARY 81, ,118 19, TEACHER AST/CLERICAL SALARY 698, ,291 65,925 TOTAL REGULAR SALARIES $ 7,590,806 $ 8,070,281 $ 479, TEMPO SAL TEACHER AST/CLERICAL 3,879 (3,879) TOTAL SUBSTITUTE & TEMPO SALARIES $ 3,879 $ 0 $ (3,879) 142 SUPPLEMENTAL SALARY $ 78,444 $ 12,996 $ (65,448) TOTAL SUPPLEMENTAL SALARIES $ 78,444 $ 12,996 $ (65,448) FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 711,920 $ 755,397 $ 43, EMPLOYEE RETIREMENT 1,338,658 1,596, , SOCIAL SECURITY 597, ,764 7, UNEMPLOYMENT COMPENSATION TAX 13,615 8,293 (5,322) 270 WKRS' COMP - REIMB OTHR FUNDS 96, ,952 5,733 TOTAL FRINGE BENEFITS $ 2,758,150 $ 3,066,643 $ 308,493 PURCHASED SERVICES 310 PROFESSIONAL/TECHNICAL SRVS 5,000 5, INSTRUCTIONAL SERVICES $ 310,964 $ 310, INSTRUCTIONAL PROGRAMS 132, ,737 (19,729) 322 OUTSOURCED SUBSTITUTES 794 (794) 331 STUDENT TRANSPORTATION 66,500 66, IN STATE TRAVEL 18,915 46,737 27, CURRICULUM FIELD TRIP TRANSPRT 39,406 39, OUT OF STATE TRAVEL 21,544 13,300 (8,244) 345 TECHNOLOGY PURCHASED SERVICES 319, (318,605) 360 PRINTING AND BINDING 11,900 25,890 13, OTHER PURCHASED SERVICES 74,098 49,660 (24,438) TOTAL PURCHASE SERVICES $ 618,477 $ 671,291 $ 52,815 MATERIALS & SUPPLIES 410 SUPPLIES $ 2,360,109 $ 2,621,889 $ 261, POSTAGE (100) 417 FOOD AND CATERING 4,000 7,497 3, TEXTBOOKS 1,500 6,017 4, LIBRARY BOOKS 3,063 6,167 3, TECHNOLOGY SUPPLIES 14,000 6,344 (7,656) 446 TECHNOLOGY SOFTWARE 287, ,286 (76,620) 447 TECHNOLOGY COMPUTERS 6,230 6,230 Page 82 of 165

89 CHARLESTON COUNTY SCHOOL DISTRICT FY EDUCATION IMPROVEMENT ACT EXPENDITURE BUDGET COMPARISON 2nd Reading of FY2019 Budget OBJ. NUM. CATEGORY FY2018 ORIGINAL BUDGET FY2019 OJECTED BUDGET VARIANCE 448 TECHNOLOGY PERIPHERALS $ 500 $ 600 $ GASOLINE TOTAL MATERIALS & SUPPLIES $ 2,671,379 $ 2,866,731 $ 195,352 CAPITAL OUTLAY 540 EQUIPMENT 49, , ,346 TOTAL CAPITAL OUTLAY $ 49,659 $ 204,005 $ 154,346 OTHER OBJECTS 640 ORGANIZATION MEMSHP DUES/FEES 16,100 16, OTHER OBJECTS $ 833,886 $ 2,223,152 $ 1,389,266 TOTAL OTHER OBJECTS $ 833,886 $ 2,239,252 $ 1,405,366 TRANSFERS 710 TRANSFERS TO OTHER FUNDS $ 9,992,080 $ 12,737,063 $ 2,744, TRANSITS/CHARTERS 1,707,662 1,892, ,041 TOTAL TRANSFERS $ 11,699,742 $ 14,629,767 $ 2,930,024 GRAND TOTAL ALL OBJECTS $ 26,304,422 $ 31,760,966 $ 5,456,544 Page 83 of 165

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93 CHARLESTON COUNTY SCHOOL DISTRICT FOOD SERVICE FUNDS FY2019 Budget Proposal FY2018 BOARD APPROVED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget REVENUES 1000 Revenue from Local Sources: 1600 Food Services: 1610 Lunch Sales to Pupils 2,461,787 2,461,787 2,667, , Lunch Sales to Pupils Reduced 32,295 32,295 28,615 (3,680) 1620 Breakfast Sales to Pupils 79,596 79, ,792 61, Breakfast Sales to Pupils Reduced 5,425 5,425 5, Special Sales to Pupils 2,047,968 2,047,968 2,041,284 (6,684) 1640 Lunch Sales to Adults 151, , , , Breakfast Sales to Adults ,088 33, Special Sales to Adults 8,099 8,099 0 (8,099) 1900 Other Revenue from Local Sources: 1992 Canteen Operations 3,220 3,220 1,323,346 1,320,126 Total Revenue from Local Sources 4,790,874 4,790,874 6,503,190 1,712, Revenue from Federal Sources: 4800 USDA Reimbursement: 4810 School Lunch and After School Snacks Program 355, , ,153 54, School Lunch Program Free 14,500,340 14,500,340 14,249,130 (251,210) 4812 School Lunch Program Reduced 1,072,628 1,072, ,299 (864,329) 4830 School Breakfast Program 27,089 27,089 31,428 4, School Breakfast Program Free 5,495,896 5,495,896 5,920, , School Breakfast Program Reduced 40,775 40,775 34,164 (6,611) 4860 Fresh Fruit & Vegetable Program (FFVP) , , Other Federal Sources: 4991 USDA Commodities (Food Distribution Program) 1,700,000 1,700,000 1,529,957 (170,043) Total Federal Sources 23,192,327 23,192,327 22,803,780 (388,547) TOTAL REVENUE ALL SOURCES 27,983,201 27,983,201 29,306,970 1,323,769 1 Revised budget as of April 27, 2018 Page 87 of 165

94 CHARLESTON COUNTY SCHOOL DISTRICT FOOD SERVICE FUNDS FY2019 Budget Proposal FY2018 BOARD APPROVED BUDGET FY2018 REVISED BUDGET ¹ FY2019 PROPOSED BUDGET VARIANCE FY2018 Revised Budget to FY2019 Proposed Budget EXPENDITURES 250 Finance and Operations Services: 256 Food Services: 100 Salaries 10,226,189 10,226,189 7,918,929 (2,307,260) 200 Employee Benefits 3,277,649 3,277,649 3,819, , Purchased Services 496, ,802 2,635,677 2,138, Supplies and Materials 13,157,300 13,157,300 13,966, , Capital Outlay 141, , , , Other Objects 26,500 26,500 26,500 0 TOTAL SUPPORT SERVICES 27,325,940 27,325,940 28,608,542 1,282,602 TOTAL EXPENDITURES 27,325,940 27,325,940 28,608,542 1,282,602 OTHER FINANCING SOURCES (USES): Interfund Transfers, From (To) Other Funds: 5210 Transfer from General Fund (Excludes Indirect Costs) (825,000) (825,000) (825,000) Food Service Fund Indirect Costs 1,482,261 1,482,261 1,523,428 41,167 TOTAL OTHER FINANCING SOURCES (USES) 657, , ,428 41,167 Excess/Deficiency of Revenues over Expenditures Revised budget as of April 27, 2018 Page 88 of 165

95 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 REVENUE BUDGET FOOD SERVICE FUNDS 2nd Reading of FY2019 Budget Original FY2018 Budget % of Total Projected FY 2019 Budget % of Total Variance % of Variance LOCAL SOURCES Lunch Sales to Pupils $ 2,494, % $ 2,696, % $ 202, % Breakfast Sales to Pupils 85, % 146, % 61, % Special Sales to Pupils 2,047, % 2,041, % (6,684) (0.33)% Lunch Sales to Adults 151, % 261, % 110, % Breakfast Sales to Adults % 34, % 33,208 3, % Special Sales to Adults 8, % % (8,099) (100.00)% Miscellaneous 3, % 1,323, % 1,320,126 40, % TOTAL LOCAL SOURCES: $ 4,790, % $ 6,503, % $ 1,712, % STATE SOURCES TOTAL STATE SOURCES: $ % $ % $ % FEDERAL SOURCES School Lunch Program $ 15,928, % $14,867, % $ (1,060,985) (6.66)% School Breakfast Program 5,563, % 5,986, % 422, % Fresh Fruits and Vegetable Program % 420, % 420, % USDA Commodities 1,700, % 1,529, % (170,043) (10.00)% TOTAL FEDERAL SOURCES: $23,192, % $ 22,803, % $ (388,547) -1.68% OTHER FINANCING SOURCES Transfer from GOF $ 825, % $ 825, % 0.00 % $ 825, % $ 825, % $ % TOTAL OTHER FINANCING SOURCES: TOTAL FOOD SERVICE REVENUES AND OTHER FINANCING SOURCES $ 28,808,201 % 30,131, % $ 1,323, % Page 89 of 165

96 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 EXPENDITURE BUDGET FOOD SERVICE FUNDS CATEGORY FY2018 Original Budget FY2019 Projected Budget Salaries $ 10,226,189 $ 7,918,929 Employee Benefits 3,277,649 3,819,897 Purchased Services 496,802 2,635,677 Materials & Supplies 13,157,300 13,966,039 Capital Outlay 141, ,500 Other Objects 26,500 26,500 Transfers 1,482,261 1,523,428 GRAND TOTAL $ 28,808,201 $ 30,131,970 School Food Service Expenditure Comparison Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay Other Objects Transfers 0M 2M 4M 6M 8M 10M 12M 14M FY2018 FY2019 Dollar Amount Page 90 of 165

97 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET - EXPENDITURE BUDGET COMPARISON FOOD SERVICE FUNDS 2nd Reading of FY2019 Budget OBJ. NUM. CATEGORY FY2018 ORIGINAL BUDGET FY2019 PROJECTED BUDGET FY2018 to FY2019 SALARIES 110 ADMINISTRATIVE SALARY $ 567,418 $ 748,089 $ 180, TEACHER AST/CLERICAL SALARY 196, ,893 4, SERVICE WORK SALARY 6,511,670 6,969, ,277 TOTAL REGULAR SALARIES $ 7,275,380 7,918,929 $ 643, TEMPO SALARY - SERVICE WORK 2,940,261 (2,940,261) TOTAL SUBSTITUTE & TEMPO SALARIES $ 2,940,261 0 $ (2,940,261) 139 OVERTIME SALARY - SERVICE WORK 10,548 (10,548) TOTAL OVERTIME SALARIES $ 10,548 0 $ (10,548) FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 1,358,024 $ 1,519,007 $ 160, EMPLOYEE RETIREMENT 1,266,035 1,588, , SOCIAL SECURITY 556, ,795 49, UNEMPLOYMENT COMPENSATION TAX 7,275 7, WKRS' COMP - REIMB OTHR FUNDS 89,746 98,638 8,892 TOTAL FRINGE BENEFITS $ 3,277,649 3,819,897 $ 542,248 PURCHASED SERVICES 323 REPAIRS AND MAINTENANCE SRVS $ 31,200 $ 30,000 $ (1,200) 332 IN STATE TRAVEL 37,000 43,400 6, OUT OF STATE TRAVEL 10,000 10, PAGER/CELL PHONE RENT/MESG SYS 9,700 9, TECHNOLOGY PURCHASED SERVICES 15,000 15, ADVERTISING 25,500 15,000 (10,500) 360 PRINTING AND BINDING 12,000 12, OTHER PROFESS/TECHNICAL SERV. 95,895 91,390 (4,505) 399 OTHER PURCHASED SERVICES 260,507 2,409,187 2,148,680 TOTAL PURCHASE SERVICES $ 496,802 2,635,677 $ 2,138,875 MATERIALS & SUPPLIES 410 SUPPLIES $ 690,248 $ 959,579 $ 269, POSTAGE 5,750 5, FOOD AND CATERING 445 TECHNOLOGY SUPPLIES 15,000 15, TECHNOLOGY SOFTWARE 42,000 42, TECHNOLOGY COMPUTERS 22, , , TECHNOLOGY PERIPHERALS 2,800 2, FOOD 10,665,502 11,207, , USDA COMMODITIES 1,700,000 1,529,957 (170,043) 472 GASOLINE 14,000 14,000 TOTAL MATERIALS & SUPPLIES $ 13,157,300 13,966,039 $ 808,739 CAPITAL OUTLAY 540 EQUIPMENT 125, , , VEHICLES TOTAL CAPITAL OUTLAY $ 141, ,500 $ 100,000 OTHER OBJECTS 640 ORGANIZATION MEMSHP DUES/FEES $ 4,500 $ 4, OTHER OBJECTS 22,000 22,000 Page 91 of 165

98 CHARLESTON COUNTY SCHOOL DISTRICT FY2019 BUDGET - EXPENDITURE BUDGET COMPARISON FOOD SERVICE FUNDS 2nd Reading of FY2019 Budget OBJ. NUM. CATEGORY FY2018 ORIGINAL BUDGET FY2019 PROJECTED BUDGET FY2018 to FY2019 TOTAL OTHER OBJECTS $ 26,500 26,500 $ 0 TRANSFERS 791 INDIRECT COST $ 1,482,261 $ 1,523,428 $ 41,167 TOTAL TRANSFERS $ 1,482,261 1,523,428 $ 41,167 GRAND TOTAL ALL OBJECTS $ 28,808,201 30,131,970 $ 1,323,769 Page 92 of 165

99 FY 2019 DEBT SERVICE FUND Page 93 of 165

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101 CHARLESTON COUNTY SCHOOL DISTRICT DEBT SERVICE FUND BUDGET SUMMARY FY 2018 to FY 2019 PROPOSED FY 2018 % of FY 2019 % of BUDGET Total BUDGET Total REVENUE: Sinking Fund Balance - July 1 $ 15,186,281 14% $ 14,340,384 12% Ad Valorem Taxes 92,044,699 82% 102,340,755 85% Delinquent Taxes 2,500,000 2% 2,700,000 2% State Revenue 1,861,203 2% 1,750,000 1% Total Revenue All Sources $ 111,592, % $ 121,131, % EXPENDITURES: GO Bonds 95,317,943 98% 105,389,361 98% Qualified School Construction Bonds 1,933,856 2% 1,922,044 2% Total Expenditures $ 97,251, % $ 107,311, % Sinking Fund Balance - June 30 $ 14,340,384 $ 13,819,734 Page 95 of 165

102 CHARLESTON COUNTY SCHOOL DISTRICT Debt Service Expenditure Budget FY 2019 GO Bonds $ 105,389,361 Series 2010A 6,589,812 Series ,171,250 Series 2012A 6,957,200 Series 2016A 4,021,650 Series 2018A 480,000 FCO 39,044,289 Installment Revenue Bonds 35,125,160 Qualified School Construction Bonds $ 1,922,044 QSCB ,225,564 QSCB 2010B 696,480 TOTAL PROJECTED FOR DEBT SERVICE FUND $ 107,311,405 Page 96 of 165

103 CHARLESTON COUNTY SCHOOL DISTRICT EXISTING DEBT PRINCIPAL AND INTEREST as of June 30, 2018 Paid from Millage Levy FY 2009 GO - QSCB 2010A GO 2010B GO - QSCB 2011 GO 2012A GO 2016GO Projected 2018A* 2013A Installment 2013B Installment 2014 Installment Annual GO (FCO, Tech, etc) Total Debt Obligation ,225,564 6,589, ,480 13,171,250 6,957,200 4,021, ,000 10,975,860 18,671,050 5,478,250 39,044, ,311, ,213,751 6,592, ,480 14,302, ,200 4,023, ,000 27,986,050 11,738,250 31,280,414 98,795, ,201,939 6,601, ,480 14,292, ,200 3,770,000 27,788,300 11,745,250 31,531,888 98,319, ,190,126 4,607, ,480 16,289, ,200 3,700,000 27,577,050 11,756,250 31,785,877 98,293, ,178,314 4,612, ,480 16,285, ,200 3,380,000 27,372,050 11,765,250 32,042,406 98,024, ,166,501 4,618, ,480-17,971,200 3,315,000 26,167,050 11,776,500 32,301,500 98,012, ,154,689 4,628, , ,916,050 11,784,000 32,563,185 94,742, ,142, , ,332,800 11,797,000 32,827,487 94,796, ,145, , ,093,050 11,814,250 33,094,432 94,844, ,858, ,009,800 11,824,500 33,364, ,056, ,406,300 11,817,000 33,636,357 95,859, ,151,500 11,856,500 33,911,390 95,919, ,906,500 11,874,500 34,189,175 95,970, ,886,000 34,469,737 46,355,737 10,619,745 38,250,600 21,126,560 74,341,500 27,693,200 8,045,550 14,915,000 10,975, ,377, ,913, ,042,184 1,326,301,248 *Bond sale 5/3/18 Page 97 of 165

104 FY2019 Debt Service Update The Charleston County School Board of Trustees previously approved the purchase of the following projects with the understanding these projects are to be funded via 8% borrowing in the Spring of 2018: District 4 land for a stadium $11,533,000 District 1 land purchase Awendaw 5,000,000 Renovation and expansion of Deer Park Middle 1,000,000 New Money for Capital Maintenance 10,000,000 TOTAL $27,533,000 The funding of these projects is to be paid from the proceeds of the Spring 2018 BAN. The District anticipates the closing of these bonds in mid May The receipt of this borrowing is to be funded by the 8% debt limit capacity of the county and increases the debt service millage approximately by 2 mills. Increasing debt service millage from 26 mills to 28 mills. Page 98 of 165

105 Charleston County School District Debt Overview January 22, 2018 PFM Financial Advisors LLC 300 S. Orange Ave. Suite pfm.com Orlando, FL PFM 1 Table of Contents I. Approach to Managing Debt II. CCSD Debt Summary Exhibit: Sales Tax Information PFM 2 Page 99 of 165

106 Presentation Summary The District uses short-term debt for temporary needs (cash flow needs) and long-term debt for major capital investment (new schools & renovations) The District s debt structure is conservative The District retires more than $30 million per year in debt, creating future capacity All existing debt is scheduled to be paid off by 2031 The District took advantage of low interest rates in recent years and refinanced all debt for present value savings in excess of $72 million General Obligation Refundings: Refunded Par Refunding Series Refunded Series Total Savings PV Savings ($) PV Savings (%) Amount Series / 2001B 60,970,000 5,410,000 4,380, % Series 2011A 2004A 71,115,000 9,530,000 8,000, % 2004A 17,840,000 Series 2012A 4,830,000 4,380, % 2004B 30,175,000 GO Subtotal: 180,100,000 19,770,000 16,760, % Installment Revenue Refundings: Refunded Par Refunding Series Refunded Series Total Savings Savings ($) Savings PV PV (%) Amount Series 2013A ,300,000 4,890,000 4,560, % Series 2013B ,675, ,000,000 39,610, % Series ,995,000 37,000,000 11,680, % Installment Subtotal: 608,970, ,890,000 55,850, % Total: 789,070, ,660,000 72,610, % PFM 3 I. Approach to Managing Debt PFM 4 Page 100 of 165

107 Short-Term Debt Purpose Manage cash flow needs. Similar to the way corporations use a Line of Credit The District s short-term financings are generally outstanding for less than 9 months 1. Tax Anticipation Notes TAN Operating cash flow needs in the general fund arise because local funding sources lag expenditures. A significant portion of property taxes are paid in December and January. The District typically issues TANs in late Summer or Fall to provide funds for operations until receipt of property taxes NOT subject to 8% Debt Limit Cash Balance (thousands) Charleston County School District Cash Balances Throughout the Fiscal Year 100,000 80,000 60,000 40,000 20,000 0 (20,000) (40,000) (60,000) 7/1 10/1 1/1 4/1 7/1 2. Bond Anticipation Notes BAN Fund capital needs such as Fixed Cost of Ownership (FCO), Technology, cash flow needs for Sales Tax program and Debt Service payments on Installment Purchase financings. State law limits term to one year Subject to 8% Debt Limit PFM 5 Long-Term Debt Long-Term Debt used to fund major capital projects General Obligation Bonds Paid from ad valorem taxes on all taxable property including homeowners. Two types of General Obligation debt: 8% Debt State law allows each School District to issue General Obligation Bonds payable from property taxes in an amount up to 8% of the Assessed Value of the District Referendum Approved Additional General Obligation debt can be issued if approved by a majority of the voters at a referendum Currently, CCSD has both forms of General Obligation debt outstanding CCSD s GO Ratings are Aa3 / AA+ by Moody s and S&P, respectively; stable outlook Installment Purchase Revenue Bonds (Alternative Financing) Bonds, issued by CEEFC, a non-profit corporation formed to issue bonds on behalf of CCSD Advantageous to School Districts because they do NOT count against 8% debt limit or require a referendum Issued by CEEFC between 2004 to 2006 to fund 2004 to 2009 capital program Legislative changes prohibit new financings PFM 6 Page 101 of 165

108 General Obligation Bond Debt Limit South Carolina school districts can issue general obligation debt in an amount equal to 8% of the assessed valuation of property within their jurisdiction. Based on 2017 assessed value, the District's estimated 8% general obligation bond debt limit is $310 million The District has $187 million in GO debt outstanding, leaving $123 million available The District anticipates using an additional $80 million for cash flow funding for Sales Tax projects The District retires approximately $5 million of 8% debt per year creating additional capacity over time 8% Debt Calculation Assessed Value* 3,883,141,120 Constitutional Debt Limit 8.00% 310,651,290 Long-Term GO Bonds Outstanding 44,835,000 Short-Term GO and BANs Outstanding 142,180,000 GO Debt Subject to Limit 187,015,000 GO Debt Avail w/out Referendum 123,636,290 *Based on Tax Year 2017 assessed value; includes merchants of inventory PFM 7 Typical Financings That Occur During a Year Long-Term Debt No additional long-term debt is planned Refinancings are completed when market conditions are favorable Short-Term Debt (retired during fiscal year) 1. April/May: Spring BAN of approximately $50 million Funds Technology, Capital Maintenance, FCO and the June 1 Installment Payment Sales Tax BAN (if needed) 2. July to September: Tax Anticipation Note cash flow for operations; retired the following April 3. October/November: Annual 8% General Obligation Bonds Retires spring BAN and Funds December 1 Installment payment; Retired with Debt Service millage PFM 8 Page 102 of 165

109 Typical Issuance for CCSD CCSD Fiscal Year PFM 9 III. CCSD Debt Summary PFM 10 Page 103 of 165

110 Long-Term Debt/Capital Plan The District used a combination of General Obligation Bonds, Installment Purchase Bonds and Sales Tax revenue to fund capital needs over the last fifteen years The Sales Tax extension provides additional funds that carry the capital campaign forward 200 Capital Plan from 2000 into Perpetuity Debt Service ($ Millions) Cash-Funded Capital Program GO Debt Limit ($ Millions) '00 '02 '04 '06 '08 '10 '12 '14 '16 '18 '20 '22 '24 '26 '28 '30 '32 '34 '36 '38 '40 '42 '44 '46 '48 '50 0 General Obligation Installment Year Purchase GO Principal Sales Fiscal Installment Principal Sales Annual Interest Tax FCO GO Debt Limit 2% Growth Assumption for GO Debt Limit 6/30/2000 Revenue $28,395, Tax Exension $3,343, $93,714, /30/2001 $24,190, $4,511, $109,340, /30/2002 $26,120, $4,595, $132,778, Red means I don't have the actual number 6/30/2003 $26,980, $6,155, $140,590, /30/ ,685, FCO $5,094, Principal Installment 143,448, Principal Annual Interest GO Debt Limit GO 6/30/ ,935, $14,441, ,309, PFM 11 Outstanding Debt Long-Term Debt General Obligation Bonds primarily funded pre 2004 capital projects Installment Revenue Bonds funded 2004 through 2009 program ( CIP ) Sales Tax programs (Phase III and Phase IV) fund most capital needs between 2010 and 2022 Little, if any, new long-term debt is required for the current program Summary of Debt Amount Subject to 8% Issue Date Maturity Date Amount Issued Outstanding* Debt Limit General Obligation Bonds Outstanding Long-Term GO Bonds Series /8/2009 9/15/2026 $13,517,000 $10,140,000 $10,140,000 Series 2010A 5/27/2010 2/1/ ,655,000 38,575,000 - Series 2010B 10/14/2010 8/1/ ,075,000 14,510,000 14,510,000 Series /6/2011 2/1/ ,200,000 64,025,000 - Series 2012A 3/20/2012 2/1/ ,965,000 29,100,000 12,485,000 Series /3/2016 3/1/ ,960,000 7,700,000 7,700,000 Total Long-Term GO Bonds 274,372, ,050,000 44,835,000 Short-Term GO Bonds/BANs Series 2017 Bond 11/15/2017 3/1/ ,290,000 74,290,000 74,290,000 Series 2017C BAN (Sales Tax) 11/15/2017 5/17/ ,890,000 67,890,000 67,890,000 Total Short-Term 142,180, ,180, ,180,000 Total General Obligation Bonds Outstanding $416,552,000 $306,230,000 $187,015,000 Installment Revenue Bonds Series 2013A (2004) 1/14/ /1/2018 $76,000,000 $10,850,000 - Series 2013B (2005) 5/9/ /1/ ,420, ,420,000 - Series 2014 (2006) 9/14/ /1/ ,565, ,565,000 - $530,985,000 $465,835,000 Total Long-Term Debt $805,357,000 $629,885,000 Total Debt Including Short-Term Debt $947,537,000 $772,065,000 PFM 12 Page 104 of 165

111 The District is Aggressively Paying Down Debt The District issued approximately $675 million in bonds to fund the 2004 to 2009 capital program and over $200 million in General Obligation bonds to fund prior capital programs The District has reduced total debt outstanding from a peak of $946 million to $500 million after 2018 and pays down an average of $36.4 million in debt each year 1,000,000 Par Amount of Debt Outstanding by Year 900, , , , , , , , , GO Bonds Installment Bonds PFM 13 Debt Service Millage Levy The debt service millage levy covers long term debt and annual capital needs (FCO and Modernizations/Technology) Millage levy is expected to reach 28/29 mills until approximately 2022 and decline thereafter (projections based on 1% annual growth and 5% growth upon reassessment) New projects funded with General Obligation Bonds would result in an increase the millage levy Projected Millage Levy GO / Installment Bonds FCO + Modernizations & Technology PFM 14 Page 105 of 165

112 Thank You PFM 15 Exhibit Sales Tax Information PFM 16 Page 106 of 165

113 Sales Tax Program Overview PFM 17 Sales Tax Plan of Finance Phase III In November 2010, voters approved a one cent sales tax for a period of 6 years, from 2010 to 2016 to fund the school building projects listed in the referendum (including construction of new/replacement schools, renovation or expansion of existing schools and seismic evaluation of six schools) Project List Projects were separated into waves, and waves were funded when sales tax revenues were projected to cover project costs Interim Financing 8% GO debt used to cover cash flow gaps to finance projects on a short term basis within the District s allowed GO debt limit debt repaid from sales tax collections Revenues from the Phase III Sales Tax totaled $488,119,945 Phase IV In November 2014, voters approved the extension of the one-cent sales tax for an additional 6-year period from 2017 through 2022 to fund the school building projects listed in the referendum (includes replacement/ renovation of entire schools, renovation of portions of schools, construction of additions to schools) and capital maintenance and technology replacements at schools throughout the District PFM 18 Page 107 of 165

114 Sample Sales Tax Citizens Oversight Committee Report PFM 19 Phase IV ( ) Capital Program Citizens Oversight Steering Committee II August 30, 2017 PFM Financial Advisors 300 S. Orange Ave LLC Suite 1170 pfm.com Orlando, FL PFM 20 Page 108 of 165

115 Sales Tax Revenue Forecast To estimate future sales tax revenue, the District uses data from actual collections for the most recent twelve months and grows the revenue at a set rate The blue line represents actual revenue (Phase III), the solid red line represents actual revenue (Phase IV to-date) and the dotted red line is forecasted revenue based on 2% growth using a 3-month rolling average on the most recent twelve months of collections 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Jul Oct Jan Apr Phase III (Actual) Phase IV (Actual) Phase IV Estimated (2% Growth) PFM 21 Sales Tax Revenue Sensitivity Sales tax revenue growth, especially early in the program, dramatically impacts the total program revenue forecast The district is using the following revenue growth assumptions: 2% Growth through completion of current Phase IV program Average growth rates over the past 6-months/12-months are 4.54%/5.38%, respectively Revenues come-in with a 2-month lag between collection and receipt Collection Period: January 2017 December 2022 Receipt Period: March 2017 February 2023 Total Sales Tax revenue forecast given the assumptions provided here = $642 million 1. Note: The data provided here is NOT a projection. The intent is to demonstrate potential revenue generated by the sales tax based on a certain set of assumptions. PFM 22 Page 109 of 165

116 Projected Program Expenses Below is a cumulative total of program costs based on current cost curves, without including construction cost escalators or program contingencies Future cost curves and model updates will include such estimates Estimated Cumulative Program Costs PMO / Admin / Interest Technology Replacement & Upgrades (Formerly IT Sustainment) Cap. Maint., Tech. Replacement & Upgrades (formerly FCO Support) Capital Maintenance Hursey ES Stoney Field Moultie MS Build-Out East Cooper HS Build-Out Lincoln HS $ Millions Jan Jan Jan Jan Jan Jan Jan Jan Jan New District 20 MS New District 10 ES James Island HS CTE & Comp. Gym Baptist Hill CTE Haut Gap MS Addition Simons Montessori 3rd Fl Upfit Mitchell ES Renovations North Region CAS St. James-Santee ES Renovations Dunston ES New CAS - West Ashley Campus CE Williams & Bus Lot - West Ashley Campus Ft Johnson Middle School District 4 Stadium District 2 Stadium & Bus Lot District 4 Land Burns ES Murray-LaSaine Montessori New District 2 HS Carolina Park ES PFM 23 Interim Financing Needs The funding model, based on initial accelerated cash flows, anticipates significant interim financing needs Approximately $150 million in 8% General Obligation (GO) Bond Anticipation Notes (BANs) would be issued District has previously issued BANs to fund $67.2 million of Phase IV projects The combination of BAN proceeds and Sales Tax revenues provide program funding PFM works with District staff to optimize sizing/timing for issuance of interim financing Construction timing will be refined throughout the program to balance interim financing needs and sales tax receipts PMO / Admin / Interest Estimated Cumulative Revenue & Estimated Cumulative Program Costs Technology Replacement & Upgrades (Formerly IT Sustainment) Cap. Maint., Tech. Replacement & Upgrades (formerly FCO Support) Capital Maintenance Hursey ES 700 Stoney Field Moultie MS Build-Out East Cooper HS Build-Out 600 Lincoln HS New District 20 MS $ Millions Jan Jan Jan Jan Jan Jan Jan Jan Jan New District 10 ES James Island HS CTE & Comp. Gym Baptist Hill CTE Haut Gap MS Addition Simons Montessori 3rd Fl Upfit Mitchell ES Renovations North Region CAS St. James-Santee ES Renovations Dunston ES New CAS - West Ashley Campus CE Williams & Bus Lot - West Ashley Campus Ft Johnson Middle School District 4 Stadium District 2 Stadium & Bus Lot District 4 Land Burns ES Murray-LaSaine Montessori New District 2 HS Carolina Park ES Sales Tax Collections Bond Funds Cumulative Funds Available PFM 24 Page 110 of 165

117 Sources & Uses The Sources and Uses of funds for the entire Phase IV program is based on the latest available actual revenues and expenses along with current future cost curve estimates Total Sources Sales Tax Revenues 1 642,050,906 Interest Earnings on BAN Proceeds 2 374,166 Interest Earnings on Sales Tax Ending Balance 3 2,188,123 Total Revenues 644,613,195 Total Uses Major Capital Project Costs 4 456,280,000 Capital Maintenance 5 100,926,070 Technology Replacement & Upgrades (formerly IT Sustainment) 5 34,009,564 Capital Maintenance, Technology Replacement & Upgrades (formerly FCO Support) 5 12,000,000 PMO / Admin Costs 5 10,119,563 Interest Expense on Interim Financing 6 16,593,226 Total Expenses 629,928,423 Excess (Deficit) Projected Revenues 14,684,772 Notes: 1 Revenue Growth rate is 2.0% 2 Actual interest earnings on BAN proceeds 3 Interest Earnings on estimated fund balance at 0.75% 4 Current Projections - August 17, 2017 Cost Curves 5 Actual costs through June 2017, original projections thereafter 6 Interest rate assumption is 1.00% through December 2017 and 3.00% thereafter. Interest expense is directly effected by changes to the estimated size and timing of interim finance needs, as updates are made in the model PFM 25 Thank You PFM 26 Page 111 of 165

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119 FY 2019 CAPITAL BUILDING FUND Page 113 of 165

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121 CHARLESTON COUNTY SCHOOL DISTRICT Capital Program Budget FY 2019 REVENUE Estimated Fund Balance as of 7/1/18 $ 109,756,576 Fixed Cost of Ownership 14,511,310 Modernization Program 17,229,087 Contingency - Resource Allocation Request 200,000 Design & Consulting 200,000 Arts 197,000 Athletics 251,000 CTE 251,000 Operational Planning 75,000 Transportation 760,000 Program Management Office (PMO) 200,000 Program Contingency 189,000 Deer Park Facility 1,000,000 Land Projects 16,533,000 8% - Capital Maintenance $10M 10,000,000 Bridge Funding 10,000,000 One Cent Sales Tax revenue ( Building Program- PhaseIV) 103,198,681 TOTAL REVENUE $ 284,551,654 EXPENDITURES Building Program (One Cent Sales Tax ): District 3 & 4 Bus Lots 7,262,668 Stono Park ES 7,379,858 Total Building Program (Once Cent Sales Tax) $ 14,642, Building Program (One Cent Sales Tax II ): Building Program Lucy Beckham HS 42,205,983 Burns ES 15,279,867 District 2 Stadium 1,807,035 District 4 Stadium 4,987,654 Camp Road MS 20,095,555 C E Williams MS 22,083,051 West Ashley HS 2,444,838 Dunston ES 16,242,933 North Charleston 15,518,474 Mitchell ES 1,007,101 Haut Gap MS 124,866 Baptist Hill 120,359 James Island Charter HS 673,283 Lincoln HS 206,977 Page 115 of 165

122 CHARLESTON COUNTY SCHOOL DISTRICT Capital Program Budget FY 2019 Moultrie MS 5,863,823 Stoney Field 166,667 Hursey ES 115,342 Total Building Program (One Cent Sales Tax II) 148,943,809 Capital Maintenance 14,260,529 Technology Replacement and Upgrades 5,381,250 8% - Capital Maintenance $10M 10,000,000 District Projects: Fixed Cost of Ownership: Facility Services 10,093,310 Playgrounds 825,000 Security 1,043,000 Information Technology 1,350,000 Furniture, Fixtures & Equipment 1,200,000 Total Fixed Cost of Ownership 14,511,310 School Modernizations: Classroom Modernizations and Computer 16,029,087 Media Center Modernizations 1,200,000 Total School Modernizations 17,229,087 Contingency - Resource Allocation Request 200,000 Design & Consulting 200,000 Arts 197,000 Athletics 251,000 CTE 251,000 Operational Planning 75,000 Transportation 760,000 Program Management Office (PMO) 200,000 Program Contingency 189,000 Deer Park Facility 1,000,000 Land Projects: D4 Stadium Land 11,533,000 D1 Awendaw Land 5,000,000 Total Land Projects 16,533,000 Project Management Office (PMO): Capital Programs 717,563 Page 116 of 165

123 CHARLESTON COUNTY SCHOOL DISTRICT Capital Program Budget FY 2019 Capital Projects Accounting 312,858 Construction Procurement 272,861 Technology Procurement 43,493 Technology Construction Eng and Mgmt 386,734 Total Project Management Office 1,733,508 TOTAL EXPENDITURES $ 246,558,019 ENDING FUND BALANCE $ 37,993,635 Page 117 of 165

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125 FY 2019 SUPPLEMENTAL INFORMATION Page 119 of 165

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127 Charleston County School District ESTIMATED REVENUE BUDGET FY 2018 to FY 2022 General Operating Fund Reassessment Year APPROVED PROJECTED PROJECTED PROJECTED PROJECTED FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Budget Budget Budget Budget Budget LOCAL SOURCES: Levies for Current Operations $ 278,441,873 $ 289,075,922 $ 303,049,193 $ 318,254,491 $ 333,922, Delinquent Taxes 7,860,000 7,600,000 7,610,000 7,620,000 7,630, Revenue in Lieu of Taxes 7,442,188 7,500,000 7,500,000 7,500,000 7,500, From Patrons for Regular Day School 150, , , , , Interest on Investments 500, , , , , Rentals / Lease 350, , , , , Refund of Prior Year's Expenditures 50,000 50,000 50,000 50,000 50, Receipt of Insurance Proceeds 50,000 50,000 50,000 50,000 50, Revenue from Other Local Sources 255, , , , ,000 TOTAL LOCAL SOURCES $ 295,099,061 $ 305,476,922 $ 319,460,193 $ 334,675,491 $ 350,353,384 INTERGOVERNMENTAL REVENUE: 2100 Payments from other Govt units 75,000 75,000 75,000 75,000 75, Payments from Public Charter Schools 60,000 60,000 60,000 60,000 60,000 $ 135,000 $ 135,000 $ 135,000 $ 135,000 $ 135,000 STATE SOURCES: 3131 Handicapped Transportation $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15, School Bus Driver's Salary 1,979,210 2,179,210 2,379,210 2,579,210 2,779, EAA Bus Driver Salary and Fringe 10,000 10,000 10,000 10,000 10, Transportation Workers' Comp 150, , , , , Employer Contribution-(Fringe) 20,133,481 22,238,736 22,738,736 23,238,736 23,738, Retiree Insurance 9,931,467 9,427,146 9,927,146 10,427,146 10,927, ** Education Finance Act 48,400,828 50,901,675 50,937,568 50,963,211 50,978, Local Residential Property Tax Relief 16,955,781 16,955,781 16,955,781 16,955,781 16,955, Homestead Exemption 3,557,362 3,557,362 3,557,362 3,557,362 3,557, Reimbursement for Property Tax Relief 70,764,755 72,320,347 73,320,347 74,320,347 75,320, Merchant's Inventory Tax 1,948,337 1,948,337 1,948,337 1,948,337 1,948, Retirement Reimbursement 2,967,627 2,967,627 2,967,627 2,967, Manufacturer's Depreciation Reimb 740, , , , ,000 TOTAL STATE SOURCES $ 174,586,221 $ 183,405,886 $ 185,641,779 $ 187,867,422 $ 190,082,795 FEDERAL SOURCES: 4110 Maintenance & Operations (PL 874) 95,536 95,536 95,536 95,536 95, Miscellaneous Federal 139, TOTAL FEDERAL SOURCES $ 234,536 $ 95,536 $ 95,536 $ 95,536 $ 95,536 TRANSFERS: 5230 EIA Teacher Salary & Fringe 9,878,785 12,762,829 13,262,829 13,762,829 14,262, Indirect Cost (Spec Rev) 1,573,119 1,598,119 1,623,119 1,648,119 1,673, Indirect Cost (Food Service) 1,432,002 1,457,002 1,482,002 1,507,002 1,532,002 TOTAL TRANSFERS IN $ 12,883,906 $ 15,817,950 $ 16,367,950 $ 16,917,950 $ 17,467,950 GRAND TOTAL ALL CONSIDERATIO $ 482,938,724 $ 504,931,294 $ 521,700,458 $ 539,691,399 $ 558,134,665 Ad Valorem Taxes - Assumed 2.5% growth. Increased allowable millage for FY19 by 3.96 mills and assumed a millage 1 increase of 3.64 for future years. Millage increase was derived by a five year average of allowable millage. 2 School Bus Driver's Salary - Increased $200,000 per year 3 Employer Contribution Fringe - FY19 SDE projection and assumed an increase of $500,000 for each year after, based on historical averages 4 Retiree Insurance - FY19 SDE projection and assumed an increase of $500,000 for each year after, based on historical averages Education Finance Act - Assumed zero enrollment growth, and 1% increase in State weighted pupils. Base Student Cost of 5 $2,485 FY19. Subsequent years $25 increase in BSC and a.0005 increase of ITA. 6 Reimbursement Property Tax Relief - FY19 SDE projection. Assumed a $1M increase in future years 7 Revenue from State Legislation remains constant 8 Retirement Reimbursement for teachers FY18 increased 2%. Budgeted expenditures at a 1% increase and SDE reimbursed 1% Page 121 of 165

128 CHARLESTON COUNTY SCHOOL DISTRICT EFA Revenue Projection FY based on FY18 prelim 135 day ADM Base Student Cost $2485 / Index of Taxpaying Ability District projected allocation ( DWPU x BSC) - ( SWPU x BSC x Index x.30) 60, $2, , $2, ,432, = $50,901, FY2019 Weighted Projected ADM Units Revenue 1.00 Kindergarten 3, , ,031, Primary 10, , ,055, Elementary 16, , ,922, High 6, , ,334, E.M.H , L.D. 2, , ,996, T.M.H , E.H , O.H , V.H , Autistic , ,037, H.H , Sp.H , ,008, Homebound , Vocational 5, , ,625, , , $ 42,996, Residential Treatment Gifted & Talented 12, , ,414, Academic Assistance 13, , ,758, Dual Credit , Limited English 3, , Pupils in Poverty 24, , ,126, , $ 7,905, ADM - Average Daily Membership 46, DWPU - District Weighted Pupil Units 60, BSC - Base Student Cost 2, SWPU - State Weighted Pupil Units 991,908 FY17 SWPU Index - Index of Taxpaying Ability State Base Student cost percentage 34% Local Base Student Cost percentage 66% Percent of State support 34% Inflation factor 0.00% BSC - Base Student Cost (District) $1, BSC - Base Student Cost (State) $ BSC revenue from State per weighted pupil $ , $ 50,901, Page 122 of 165

129 1/30/2018 4:08:46 PM School District: District Name: 2018 Factored Preliminary Index of Taxpaying Ability CHARLESTON SCHOOL DISTRICT Index Year: 2018 Tax Year: nd Reading of FY2019 Budget Owner Occupied Residential All Other Real Property Agricultural Property-Use Value Personal Property-Locally Assessed Real and Personal Property-DOR Assessed Fee-in-Lieu and Joint Industrial Park Tier 1, 2 and 3, Replacement Assessment Total Adjusted Assessed 1,201,408,540 1,682,434,502 2,423, ,172, ,605, ,281, ,051,430 3,105,968,972 Index of Taxpaying Ability District Fiscal Capacity / Statewide Fiscal Capacity = Index of Taxpaying Ability 3,105,968,972 22,847,823, Tax Base Owner Occupied Agricultural (Private) Agricultural (Corporate) All Other Subtotal Motor Vehicles Other Personal Property Total Under County Fee-in-Lieu and Joint Industrial Park Assessed Manufacturing Property Utility Property Business Personal Property Motor Carrier Tier 1, 2 and 3 Appraised Ratio Assessed NBR 47,854,250 8,482,167 28,040,575, ,914, ,930 1,682,434,502 3, ,815 28,096,911,450 1,684,857,602 99,577 3,676,518, ,591, ,534, ,581,170 32,378,965,302 1,969,029, ,281, ,861, ,460,470 1,109,248, ,471, ,032, ,183,410 23,723, ,491, ,051,430 Total SCDOR Grand Total 2,243,866,600 34,622,831,902 1,136,939,066 3,105,968,972 Page 123 of 165

130 Preliminary Index of Taxpaying Ability District Name Index: FY17 Index: FY18 Gains and losses ABBEVILLE SCHOOL DISTRICT AIKEN SCHOOL DISTRICT ALLENDALE SCHOOL DISTRICT ANDERSON DISTRICT ANDERSON DISTRICT ANDERSON DISTRICT ANDERSON DISTRICT ANDERSON DISTRICT BAMBERG DISTRICT BAMBERG DISTRICT BARNWELL DISTRICT ( ) BARNWELL DISTRICT ( ) BARNWELL DISTRICT BEAUFORT SCHOOL DISTRICT ( ) BERKELEY SCHOOL DISTRICT CALHOUN SCHOOL DISTRICT ( ) CHARLESTON SCHOOL DISTRICT ( ) CHEROKEE SCHOOL DISTRICT ( ) CHESTER SCHOOL DISTRICT ( ) CHESTERFIELD SCHOOL DISTRICT CLARENDON DISTRICT ( ) CLARENDON DISTRICT ( ) CLARENDON DISTRICT ( ) COLLETON SCHOOL DISTRICT DARLINGTON SCHOOL DISTRICT DILLON DISTRICT DILLON SCHOOL DISTRICT DORCHESTER DISTRICT ( ) DORCHESTER DISTRICT EDGEFIELD SCHOOL DISTRICT ( ) FAIRFIELD SCHOOL DISTRICT FLORENCE DISTRICT ( ) FLORENCE DISTRICT FLORENCE DISTRICT FLORENCE DISTRICT ( ) FLORENCE DISTRICT GEORGETOWN SCHOOL DISTRICT GREENVILLE SCHOOL DISTRICT GREENWOOD DISTRICT GREENWOOD DISTRICT GREENWOOD DISTRICT Page 124 of 165

131 Preliminary Index of Taxpaying Ability District Name Index: FY17 Index: FY18 Gains and losses HAMPTON DISTRICT HAMPTON DISTRICT HORRY SCHOOL DISTRICT JASPER SCHOOL DISTRICT KERSHAW SCHOOL DISTRICT LANCASTER SCHOOL DISTRICT LAURENS DISTRICT LAURENS DISTRICT ( ) LEE SCHOOL DISTRICT ( ) LEXINGTON DISTRICT LEXINGTON DISTRICT LEXINGTON DISTRICT ( ) LEXINGTON DISTRICT LEXINGTON DISTRICT MARION CNTY SCHOOL DISTRICT MARLBORO SCHOOL DISTRICT ( ) MCCORMICK SCHOOL DISTRICT ( ) NEWBERRY SCHOOL DISTRICT OCONEE SCHOOL DISTRICT ORANGEBURG DISTRICT ORANGEBURG DISTRICT ORANGEBURG DISTRICT PICKENS SCHOOL DISTRICT RICHLAND DISTRICT RICHLAND DISTRICT ( ) SALUDA SCHOOL DISTRICT SPARTANBURG DISTRICT ( ) SPARTANBURG DISTRICT SPARTANBURG DISTRICT SPARTANBURG DISTRICT SPARTANBURG DISTRICT SPARTANBURG DISTRICT ( ) SPARTANBURG DISTRICT ( ) SUMTER SCHOOL DISTRICT ( ) UNION SCHOOL DISTRICT WILLIAMSBURG SCHOOL DISTRICT YORK DISTRICT ( ) YORK DISTRICT YORK DISTRICT YORK DISTRICT Total of Indexes ( ) Page 125 of 165

132 CHARLESTON COUNTY SCHOOL DISTRICT Allowable Millage - Act 388 The annual millage rate increase allowed under Act 388 is based on the Consumer Price Index (CPI) plus the population growth of Charleston County for the same period. Fiscal Year Allowable Mills Roll(s) off Allowable Mills Used 3-year Lookback FY mills in FY FY mills in FY FY mills in FY FY mills in FY FY mills in FY FY mills in FY FY mills in FY (0.12) FY mills in FY FY mills in FY Page 126 of 165

133 CHARLESTON COUNTY SCHOOL DISTRICT History of Millage Operations and Debt Service Levy for Levy for Fiscal Year Operations Debt Service Total * * * tax swap * tax swap * Indicates Millage Rollback due to Reassessment "Tax swap" indicates millage swapped between Levy for Debt Service and Levy for Operations Page 127 of 165

134 Enrollment Projections Dept School Early HdStrt Head Start CD K Mont Primary GRADE 202 Mt Pleasant Academy Whitesides Elementary Sullivans Island Elem Belle Hall Elementary Jennie Moore Elementary , Charles Pinckney Elem Laurel Hill Primary J B Edwards Elem Carolina Park Elem Laing Middle , Moultrie Middle Cario Middle , Wando High 1, , Harborview Elementary Stiles Point Elementary Murray LaSaine Elem James Island Elementary Camp Road Middle Chicora Elementary Burns Elementary Lambs Elementary Ladson Elementary Pinehurst Elementary North Charleston Elem North Charleston Creative Arts Hursey Elementary Goodwin Elementary Dunston Elementary Hunley Park Elementary A C Corcoran Elementary Midland Park Primary Deer Park Middle Mary Ford Elementary Pepperhill Elementary Northwoods Middle Morningside Middle EXCEL Military Magnet Academy Zucker Middle School School of the Arts , Garrett Academy of Tech North Charleston High Stall High , Academic Magnet High St. James Santee Elem Mont Lower El Mont Upper El 2nd Reading of FY2019 Budget Mont Middle SPEC ED ECD TOTAL Page 128 of 165

135 Enrollment Projections Dept School Early HdStrt Head Start CD K Mont Primary GRADE 603 St Andrews Elementary Stono Park Elementary Oakland Elementary Ashley River Elementary Springfield Elementary Montessori Community Drayton Hall Elementary C E Williams Middle West Ashley Advanced Studies West Ashley High , Charleston Progressive Memminger Elementary James Simons Elementary Buist Academy Mitchell Elementary Sanders Clyde Elementary Simmons Pinckney Middle Burke High Blaney Elementary Jane Edwards Elementary Ellington Elementary Minnie Hughes Elementary Baptist Hill High Angel Oak Elementary Mt Zion Elementary Frierson Elementary Haut Gap Middle St. John's High A760 Early College C239 East Cooper Montessori C350 James Island Charter High ,608 C437 Prestige Charter C461 Greg Mathis Charter C607 Orange Grove Charter ,194 C661 PACE Charter C739 Chas Development Acad C749 Carolina Voyager Charter C761 Charleston Charter School for Math and Science C762 Allegro Music Charter P439 Meeting Brentwood GRAND TOTAL ,333 3,597 3,662 3,563 3,579 3,755 3,669 3,615 3,390 3,255 3,749 3,068 2,962 2, ,183 Mont Lower El Mont Upper El 2nd Reading of FY2019 Budget Mont Middle SPEC ED ECD TOTAL Page 129 of 165

136 GOF SCHOOL STAFF ALLOCATION FORMULA SHEET nd Reading of FY2019 Budget SCHOOL SIZE ASST PRINCIPAL EL ASST PRINCIPAL MS ASST PRINCIPAL HS ASST ADMIN ES ASST ADMIN MS LEAD TEACHER EL MEDIA SPECIALIST EL MEDIA SPECIALIST MS MEDIA SPECIALIST HS MEDIA CLERK EL MEDIA CLERK MS MEDIA CLERK GUIDANCE GUIDANCE HS MS HS / SCHOOL SIZE / * * * * * * *⁰ *⁰ *⁰ *⁰ *⁰ *⁰ *⁰ *⁰ SCHOOL SIZE GUIDANCE EL Elementary Art, Music, PE EACH * These are flexible positions but must follow SACS requirements ⁰ At 2500 enrollment, one Assistant Principal converts to an Associate Principal STANDARD FOR ALLOCATION OF TEACHER POINTS Elementary Schools Actual divisors used in the formulas on the allocation sheets are listed below. FTEs for Elementary grades are rounded up to whole numbers. Example: A school has 100 second graders =4.00. The school would earn 4.00 FTE second grade teachers. If the school had 101 students, =4.04, they would earn 5.0 FTE second grade teachers. Elementary School Divisors Enrollment in: Kindergarten divided by 25 Primary 1st grade divided by 20 Primary 2nd grade divided by 25 Primary 3rd grade divided by 25 Elementary 4th grade divided by 28 Elementary 5th grade divided by 28 Art, Music, PE Calculated on Total Enrollment K 5 excluding Child Development, Head Start, Early Head Start, and ECD PRINCIPAL ALL SCHOOLS = 1 Middle and High Schools After dividing the enrollment whole points will be assigned by rounding up for >.50 and rounding down for <.50. (e.g. 4.16=4, 4.56=5) Middle Schools = To Be Determined based on actual enrollment regular enrollment divided by regular enrollment divided by regular enrollment divided by 23 Large School >1100 regular enrollment divided by FTE Related Arts to each middle school for Related Arts only High Schools = 17 FTE regular enrollment divided by regular enrollment divided by Large School regular enrollment divided by Large School regular enrollment divided by Large School regular enrollment divided by Large School regular enrollment divided by Page 130 of 165

137 GOF SCHOOL STAFF ALLOCATION FORMULA SHEET nd Reading of FY2019 Budget LENGTH OF EMPLOYMENT FOR OTHER STAFF 48 POSITION SCHOOL DAYS 49 Principal All 240 days 49 Assistant Principal All 1 st, 3 rd, 5 th, 7 th, 9 days nd, 4 th, 6 th, 8 th, 10 days New AP allocations 210 days 99 Associate Principal High At 2500 students, 1 Assistant Principal converts to 1.0 Associate Principal 49 Guidance Elementary 190 days 49 Middle 190 days 49 High days (Director) 49 Athletic Director High Earned dedicated 3000 students, 210 days For 4A Classification 49 Athletic Director Clerical High day Bookkeeper I (AD 3000 students 199 Technical Support Coordinator High 3000 students, 240 days Montessori 249 Enrollment in Montessori Primary actual divisor = 23 3, 4, & 5 year olds 99 Enrollment in Montessori Lower Elementary actual divisor = 28 1st, 2nd, 3rd grades 99 Enrollment in Montessori Upper Elementary actual divisor = 28 4th, 5th, 6th grades 49 Enrollment in Montessori Middle actual divisor = 28 7th, 8th, 9th grades All Montessori classrooms earn a teacher and a teacher assistant ELEMENTARY day Secretary/Bookkeeper day Student Data Clerk day Secretary/Bookkeeper day Student Data Clerk day Clerk day Secretary day Bookkeeper day Student Data Clerk day Clerk day Secretary day Bookkeeper day Student Data Clerk day Clerks Clerical Support MIDDLE day Secretary/Bookkeeper day Student Data Clerk day Secretary/Bookkeeper day Student Data Clerk day Clerk day Secretary day Bookkeeper day Student Data Clerk day Clerk day Secretary day Bookkeeper day Student Data Clerk day Clerks HIGH day Secretary day Bookkeeper day Student Data Clerk day Secretary day Bookkeeper day Student Data Clerk day Clerks day Secretary day Bookkeeper day Student Data Clerk day Clerks day Secretary day Bookkeeper day Student Data Clerk day Clerk day Clerks day Secretary day Bookkeeper day Student Data Clerk day Clerk day Clerks day Secretary day Bookkeeper day Student Data Clerk day Clerks 6 22 day Clerks day Secretary day Bookkeeper day Student Data Clerks day Clerks day Clerks day Secretary day Bookkeeper day Student Data Clerks day Clerks day Clerks day Secretary day Bookkeeper day Bookkeeper (AD Support) day Student Data Clerks day Clerks day Clerks day Secretary day Secretary II day Bookkeeper day Bookkeeper (AD Support) Student Data Clerks day Clerks day Clerks day Secretary day Secretary II day Bookkeeper day Bookkeeper (AD Support) Student Data Clerks day Clerks day Clerks day Secretary day Secretary II day Bookkeeper day Bookkeeper (AD Support) Student Data Clerks day Clerks day Clerks day Secretary day Secretary II day Bookkeeper day Bookkeeper (AD Support) Student Data Clerks day Clerks day Clerks day Secretary day Secretary II day Bookkeeper day Bookkeeper (AD Support) Student Data Clerks day Clerks day Clerks Page 131 of 165

138 Projected FY2017 Elementary Projected GOF Full Time Equivalents by Formula Projected FY2018 Elementary Projected FY2019 Elementary Projected FY2017 Middle Projected FY2018 Middle Projected FY2019 Middle Projected FY2017 High Projected FY2018 High Projected FY2019 High Positions Kindergarten Teacher Kindergarten Assistant Primary Teacher 1st Grade Primary Teacher 2nd Grade Primary Teacher 3rd Grade Primary Grades 1 3 Combined Art Teacher Music Teacher PE Teacher Elementary Teacher 4th Grade Elementary Teacher 5th Grade Elementary Grades 4 5 Combined Elementary Teacher 6th Grade Middle School Teacher Middle School Related Arts Teacher High School Teacher Montessori Primary Teacher (3, 4, 5 yr olds) Montessori Primary Teacher Assistant Montessori Lower EL Teacher (1st, 2nd, 3rd) Montessori Lower EL Teacher Assistant Montessori Upper EL Teacher (4th, 5th, 6th) Montessori Upper EL Teacher Assistant Montessori MST (7th, 8th, 9th) Montessori MS Teacher Assistant Guidance Director Guidance Counselor (190 Days) Lead Teacher (190 days) Media Specialist Media Clerk (190 days) Assistant Administrator (190 days) Assistant Principal (210 days) Assistant Principal (240 days) Associate Principal (240 days) Bookkeeper (210 days) Bookkeeper (240 days) Clerk (222 days) Clerk (240 days) Secretary II (240 days) Secretary III (240 days) Secretary III Bilingual (190 days) Secretary III Bilingual (222 days) Secretary III Bilingual (240 days) Secretary/Bookkeeper (240 days) Student Data Clerk (222 days) Student Data Clerk (240 days) Page 132 of 165 2nd Reading of FY2019 Budget

139 CHARLESTON COUNTY SCHOOL DISTRICT Salary & Benefit Compensation Package Employee's salaries are paid twice a month on the 15th and last working day of the month. All employees have their salary paid over twelve months. Optional fringe benefits are deducted from each paycheck along with the mandated federal and state deductions. Employee Employer Contribution Contribution SC State Retirement 9.00% 20.06% Employee Contribution Employer Contribution PEBA Deductions Employee Contribution Employer Contribution* Employee Contribution Employer Contribution* Health Insurance Per paycheck Annual Employee only $ $ $ 1, $ 4, Employee/Spouse $ $ $ 3, $ 9, Employee/Child $ $ $ 1, $ 7, Full Family $ $ $ 3, $ 11, Dental Insurance Per paycheck Annual Employee only $ - $ 7.29 $ - $ Employee/Spouse $ 3.82 $ 7.29 $ $ Employee/Child $ 6.86 $ 7.29 $ $ Full Family $ $ 7.29 $ $ * PEBA Projections as of 4/3/18 include 8.1% increase to employer rates only PEBA Deductions will be released August Page 133 of 165

140 CHARLESTON COUNTY SCHOOL DISTRICT History of Salary Increases During the FY School year the Board of Trustees adopted partial implementation of the Fox Lawson employee classification structure. Teachers Classified Employees Administrators Fiscal Further Study Further Study Further Study Year Step Implementation COLA Step Implementation COLA Step Implementation COLA FY2015 N/A N/A N/A N/A N/A N/A Initial implementation of Study. C41 was implemented at 99%, all others at 95% FY % 0.00% % 0.00% % 0.00% C41 received the step, but did not receive the 2.5% COLA FY % 2.00% % 0.00% % 0.00% Teachers received one Step and 2.0% COLA, non-teachers did not receive a step or COLA FY % 2.00% % 2.00% % 2.00% Teachers, Classified Staff and Administrators received one Step and 2.0% COLA FY % 3.70% % 2.00% % 2.00% FY19 is the first year of a 3 year implementation plan to increase the entire teacher salary schedule, resulting in a bachelor's teacher with 0 years of experience of being compensated at $40k by FY21 *C41 represents the pay grade of a first year teacher with a Bachelor's Degree Page 134 of 165

141 Charleston County School District Day Teacher Salary Schedule Includes one step and a 2.0% State Cost of Living Adjustment and 1.7% CCSD Teacher Salary Increase 2nd Reading of FY2019 Budget DBM BACH BC18 MSTR MS30 DCTR Bachelor's Bachelor's +18 Master's Master's +30 Doctorate Degree Degree Degree Degree Degree Yrs of Exp 0 $37,406 $39,571 $42,082 $45,234 $49,012 1 $38,260 $40,472 $43,062 $46,277 $50,158 2 $39,119 $41,389 $44,026 $47,319 $51,268 3 $39,979 $42,307 $45,000 $48,376 $52,425 4 $40,844 $43,224 $45,979 $49,413 $53,545 5 $41,708 $44,145 $46,944 $50,455 $54,670 6 $42,562 $45,047 $47,913 $51,502 $55,811 7 $43,421 $45,963 $48,877 $52,550 $56,926 8 $44,287 $46,876 $49,856 $53,592 $58,062 9 $45,157 $47,798 $50,835 $54,639 $59, $46,021 $48,705 $51,789 $55,686 $60, $46,870 $49,601 $52,768 $56,728 $61, $47,734 $50,518 $53,728 $57,765 $62, $48,589 $51,440 $54,723 $58,823 $63, $49,531 $52,440 $55,764 $59,948 $64, $50,479 $53,420 $56,827 $61,073 $66, $51,412 $54,405 $57,875 $62,204 $67, $52,339 $55,400 $58,906 $63,340 $68, $53,271 $56,390 $59,979 $64,465 $69, $54,204 $57,374 $61,027 $65,606 $71, $55,146 $58,364 $62,080 $66,732 $72, $56,078 $59,344 $63,131 $67,842 $73, $57,021 $60,344 $64,184 $68,998 $74, $57,953 $61,329 $65,242 $70,118 $75, $58,880 $62,324 $66,289 $71,255 $77, $59,813 $63,324 $67,336 $72,384 $78, $59,813 $63,324 $67,336 $72,384 $78, $59,813 $63,324 $67,336 $72,384 $78, $59,813 $63,324 $67,336 $72,384 $78, $59,813 $63,324 $67,336 $72,384 $78, $59,813 $63,324 $67,336 $72,384 $78,429 *To calculate your annual salary if you're a 195, 200, 210, or 218 day teacher: 1. Find your corresponding DBM and Step/Years of experience 2. Divide the annual salary by Multiply that amount by the # of days worked (195/200/210/218) 4. Multiply the total salary by your appropriate fte and this is the annual salary Example: DBM BACH/Step 15 at 210 days 50,479/190 = *210 days = 55, , *.80 fte = 44, annual salary Page 135 of 165

142 Charleston County School District Math Classroom Teacher Pay Schedule for High Poverty Schools* (Regular Teacher Schedule + High Poverty School Math Supplement) 2nd Reading of FY2019 Budget Yrs of Exp Bachelor's Degree Bachelor's +18 Degree Master's Degree Master's +30 Degree Doctorate Degree 0 $45,000 $48,047 $51,077 $54,900 $59,500 1 $46,034 $49,137 $52,296 $56,194 $60,904 2 $47,050 $50,245 $53,460 $57,450 $62,253 3 $48,103 $51,391 $54,623 $58,724 $63,656 4 $49,137 $52,499 $55,806 $59,999 $65,005 5 $50,171 $53,589 $57,006 $61,255 $66,372 6 $51,206 $54,679 $58,189 $62,530 $67,757 7 $52,222 $55,787 $59,352 $63,804 $69,124 8 $53,293 $56,914 $60,535 $65,060 $70,491 9 $54,346 $58,041 $61,717 $66,335 $71, $55,381 $59,149 $62,881 $67,610 $73, $56,397 $60,221 $64,063 $68,866 $74, $57,431 $61,329 $65,245 $70,140 $75, $58,466 $62,456 $66,446 $71,415 $77, $59,592 $63,675 $67,702 $72,782 $78, $60,738 $64,857 $68,995 $74,149 $80, $61,865 $66,058 $70,270 $75,534 $81, $62,973 $67,259 $71,526 $76,901 $83, $64,100 $68,478 $72,819 $78,268 $84, $65,227 $69,642 $74,093 $79,654 $86, $66,353 $70,861 $75,387 $81,021 $87, $67,480 $72,043 $76,643 $82,369 $89, $68,607 $73,262 $77,936 $83,773 $90, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92, $69,734 $74,463 $79,210 $85,122 $92,252 * Applies to classroom teachers (teachers of record) who are math certified (South Carolina certification codes 10, 11, and 1F) and are teaching math. Does not apply to Math Coaches, Math Interventionists or like positions. High Poverty Schools: Advanced Studies West Ashley, Baptist Hill, Burke High, Daniel Jenkins Academy, Deer Park Middle, Garrett Academy of Technology, Haut Gap Middle, Liberty Hill Academy, Military Magnet Academy, Morningside Middle, North Charleston High, Northwoods Middle, R.B. Stall High, Septima P. Clark Academy, Simmons Pinckney Middle, St. James Santee, St. John's High, and Zucker Middle. Page 136 of 165

143 Approved Elementary Schools Department Chair and Activity Sponsor Stipends Payment requests must be submitted on the Lump Sum Payment form. The form can be found on the Intranet in Forms and Documents in the Quick Links section. Completed forms must be ed by April 8 th of each year to your Business Manager Handwritten and scanned forms will not be accepted. Employees will be paid once at the end of the school year. Only exempt employees are eligible to receive a Department Chair/Activity Sponsor stipend. Activity Rate Pay Standards Grade Level or Department Chair $40 - $400 Newspaper $400 - $600 Yearbook Sponsor $400 - $600 $40 per department member, including the chairperson; maximum of $400. Any department or grade level with two or less teachers will be combined and one chairperson appointed. $200 per issue with a minimum of two issues. $600 if two are produced and membership in state, regional, and/or national competition and submission of publication for critique by one of these organizations (documentation required). $400 for production of an annual yearbook. $200 additional for placement in state, regional, and/or national competition (documentation required). Page 137 of 165

144 Approved Middle Schools Department Chair and Activity Sponsor Stipends nd Reading of FY2019 Budget Payment requests must be submitted on the Lump Sum Payment form. The form can be found on the Intranet in Forms and Documents in the Quick Links section. Completed forms must be ed by April 8 th of each year to your Business Manager. Handwritten and scanned forms will not be accepted. Employees will be paid once at the end of the school year. Only exempt employees are eligible to receive a Department Chair/Activity Sponsor stipend. DEPARTMENT CHAIR ($500 - $1,500) Department Chairperson in the following areas: ELA, Math, Science, Social Studies, Special Education and Exploratory. Members in Department including Stipend Amount Chairperson 2 5 Members $ Members $1, Members $1,500 NEWSPAPER ($750 - $1,400) $250 per issue with a minimum of three issues produced per year. $1,250 if five or more issues are produced each year. $1,200 if four issues are produced and membership in state, regional, and/or national competition, and submission of publication for critique by one of these organizations (documentation will be required). $1,400 if four issues are produced and membership in state, regional, and/or national competition and submission of publication for critique by more than one of these organizations (documentation will be required). YEARBOOK ($750 - $1,700) $750 for production of an annual yearbook. $1,100 for production of an annual yearbook and for 3rd place in a state, regional, and/or national competition. $1,400 for production of an annual yearbook and for 2nd place in a state, regional, and/or national competition. $1,700 for production of an annual yearbook and for 1st place in a state, regional, and/or national competition and if publication places in 1st or 2nd highest division. Page 138 of 165

145 Approved High Schools Department Chair and Activity Sponsor Stipends nd Reading of FY2019 Budget Payment requests must be submitted on the Lump Sum Payment form. The form can be found on the Intranet in Forms and Documents in the Quick Links section. Completed forms must be ed by April 8 th of each year to your Business Manager. Handwritten and scanned forms will not be accepted. Employees will be paid once at the end of the school year. Only exempt employees are eligible to receive a Department Chair/Activity Sponsor stipend. DEPARTMENT CHAIR ($1,500 - $4,000) Department Chairperson in the following areas: English, Math, Science, Social Studies, CTE (including tech teachers), Foreign Language, PE, Special Education, ROTC and Fine Arts/Music/Art combined. Members in Department including chairperson Stipend Amount 2-5 Members $1, Members $2, Members $2, Members $3, Members $3, Members $4,000 NEWSPAPER ($350 - $2,350) Category I: (1, 2, 3 issues) $350 per issue; and $500 additional for membership and 1st or 2nd place in a state, regional, and/or national competition. Category II: (4 issues) $1,400 if all four issues are produced. $1,700 if four issues are produced and membership in a state, regional, and/or national competition, and submission of publication for critique by one of these organizations. $2,000 if four issues are produced and membership in a state, regional, and/or national competition and if publication places in 1st or 2nd highest division. Category III: (5 or more issues) $1,750 if all five issues are produced. $2,050 if five or more issues are produced and membership in a state, regional, and/or national competition and submission of publication for critique by one or more of these organizations. $2,350 for five or more issues per year and membership in a state, regional, and/or national competition and if publication places in 1st or 2nd highest division. Page 139 of 165

146 Approved High Schools Department Chair and Activity Sponsor Stipends nd Reading of FY2019 Budget YEARBOOK ($1,000 - $1,950) $1,000 for production of an annual yearbook. $1,300 for production of an annual yearbook & for 2nd or 3rd place in a state, regional, and/or national competition. $1,950 for production of an annual yearbook & for 1st place in a state, regional, and/or national competition. ACADEMIC TEAM-HIGH SCHOOL & JUNIOR VARSITY ($1,500 - $2,450) $1,500 for one practice session per week from November 1st until the end of the season, March 1st - includes tournaments. Additional payments: $300 to develop a competing JV team; $200 for 1-3 years of experience; $400 for 4-6 years of experience; $650 for 7+ years of experience. FORENSIC TEAM COACH ($1,500 - $2,400) $1,500 for the season includes weekly practice sessions, Low Country tournaments (minimum of three), one state-wide tournament which includes Saturdays and expenses. $2,400 for the season includes all of the above plus additional practice sessions, one additional state tournament and one NFC qualifying tournament. STUDENT COUNCIL SPONSOR AND ACTIVITIES DIRECTOR ($1,600 - $4,100 per matrix below) Years of Experience (Use for Student Rate Council Sponsor and Activities Director) 0 $1,600 1 $1,700 2 $1,800 3 $1,900 4 $2,000 5 $2,100 6 $2,200 7 $2,300 8 $2,400 9 $2, $2, $2, $2, $2, $3, $3, $3, $3, $3, $3, $3,600 STUDENT COUNCIL SPONSOR AND ACTIVITIES DIRECTOR continued on next page Page 140 of 165

147 Approved High Schools Department Chair and Activity Sponsor Stipends nd Reading of FY2019 Budget STUDENT COUNCIL SPONSOR AND ACTIVITIES DIRECTOR continued Years of Experience (Use for Student Council Sponsor and Rate Activities Director) 21 $3, $3, $3, $4, or more $4,100 TEACHER CADET, JUNIOR CLASS SPONSOR AND SENIOR CLASS SPONSOR Activity Rate Teacher Cadet $600 Junior Class Sponsor $600 Senior Class Sponsor $600 Page 141 of 165

148 CHARLESTON COUNTY SCHOOL DISTRICT ATHLETIC SUPPLEMENTS SCHEDULE nd Reading of FY2019 Budget Coaching Years Experience HEAD VARSITY Baseball, Competition Cheer, Lacrosse, Cross-Country, Soccer, Golf, Softball, Strength Track, Training, Athletic Trainer Football Volleyball, Swimming, Annual Supplement 1A & 2A 3A, 4A & 5A Basketball Wrestling Tennis 1A & 2A 3A, 4A & 5A Basketball Asst. Athletic Director, Cross-Country, Golf, Swimming, Tennis 0 $7,590 $9,240 $6,490 $2,970 $1,870 $6,960 $10,430 $5,720 $2,420 $1,870 $1,220 1 $7,590 $9,240 $6,490 $2,970 $1,870 $6,960 $10,430 $5,720 $2,420 $1,870 $1,220 2 $7,590 $9,240 $6,490 $2,970 $1,870 $6,960 $10,430 $5,720 $2,420 $1,870 $1,220 3 $7,590 $9,240 $6,490 $2,970 $1,870 $6,960 $10,430 $5,720 $2,420 $1,870 $1,220 4 $7,590 $9,240 $6,490 $2,970 $1,870 $6,960 $10,430 $5,720 $2,420 $1,870 $1,220 5 $8,140 $9,790 $7,040 $3,245 $2,145 $7,235 $10,705 $5,995 $2,695 $2,145 $1,495 6 $8,140 $9,790 $7,040 $3,245 $2,145 $7,235 $10,705 $5,995 $2,695 $2,145 $1,495 7 $8,140 $9,790 $7,040 $3,245 $2,145 $7,235 $10,705 $5,995 $2,695 $2,145 $1,495 8 $8,140 $9,790 $7,040 $3,245 $2,145 $7,235 $10,705 $5,995 $2,695 $2,145 $1,495 9 $8,140 $9,790 $7,040 $3,245 $2,145 $7,235 $10,705 $5,995 $2,695 $2,145 $1, $8,690 $10,340 $7,590 $3,520 $2,420 $7,510 $10,980 $6,270 $2,970 $2,420 $1, $8,690 $10,340 $7,590 $3,520 $2,420 $7,510 $10,980 $6,270 $2,970 $2,420 $1, $8,690 $10,340 $7,590 $3,520 $2,420 $7,510 $10,980 $6,270 $2,970 $2,420 $1, $8,690 $10,340 $7,590 $3,520 $2,420 $7,510 $10,980 $6,270 $2,970 $2,420 $1, $8,690 $10,340 $7,590 $3,520 $2,420 $7,510 $10,980 $6,270 $2,970 $2,420 $1, $9,240 $10,890 $8,140 $3,795 $2,695 $7,785 $11,255 $6,545 $3,245 $2,695 $2, $9,240 $10,890 $8,140 $3,795 $2,695 $7,785 $11,255 $6,545 $3,245 $2,695 $2, $9,240 $10,890 $8,140 $3,795 $2,695 $7,785 $11,255 $6,545 $3,245 $2,695 $2, $9,240 $10,890 $8,140 $3,795 $2,695 $7,785 $11,255 $6,545 $3,245 $2,695 $2, $9,240 $10,890 $8,140 $3,795 $2,695 $7,785 $11,255 $6,545 $3,245 $2,695 $2, $9,790 $11,440 $8,690 $4,070 $2,970 $8,060 $11,530 $6,820 $3,520 $2,970 $2, $9,790 $11,440 $8,690 $4,070 $2,970 $8,060 $11,530 $6,820 $3,520 $2,970 $2, $9,790 $11,440 $8,690 $4,070 $2,970 $8,060 $11,530 $6,820 $3,520 $2,970 $2, $9,790 $11,440 $8,690 $4,070 $2,970 $8,060 $11,530 $6,820 $3,520 $2,970 $2, $9,790 $11,440 $8,690 $4,070 $2,970 $8,060 $11,530 $6,820 $3,520 $2,970 $2, or more $9,900 $11,550 $8,800 $4,125 $3,025 $8,115 $11,585 $6,875 $3,575 $3,025 $2,375 Football ASSISTANT VARSITY Baseball, Competition Cheer, Lacrosse, Soccer, Softball, Track, Volleyball, Wrestling All coaching supplements are based on the number of years experience as head coach in that sport. This experience must have been acquired at an accredited or certified public and/or private high school. Experience as a head coach in appropriate sports will be honored from outside CCSD, as well as, the state. Assistants (except football) who become head coaches will receive one year experience for every two years coaching. This will not be retroactive. No persons will be permitted to coach two teams during a season unless the county athletic director authorizes it first. If an individual coaches both the competition cheer and the fall non-competition cheer, the individual will receive the competition cheer stipend only. The individual will not receive both the competition cheer stipend and the non-competition cheer stipend. If that individual, or any other individual, coaches winter non-competition cheer, they will receive the noncompetition cheer. If an individual coaches the competition cheer and a different individual coaches the fall non-competition cheer, the competition cheer coach will receive the competition cheer stipend and the fall non-competition cheer coach will receive the non-competition cheer stipend. If one of these individuals, or any other individual, coaches winter non-competition cheer, they will receive the non-competition cheer. Page 142 of 165

149 CHARLESTON COUNTY SCHOOL DISTRICT ATHLETIC SUPPLEMENTS SCHEDULE nd Reading of FY2019 Budget Coaching Years Experience Football HEAD SUB-VARSITY Baseball, Competition Cheer, Lacrosse, Soccer, Softball, Track, Volleyball, Basketball Wrestling Cross-Country, Golf, Swimming, Tennis Football ASSISTANT SUB-VARSITY Baseball, Competition Cheer, Lacrosse, Soccer, Softball, Track, Volleyball, Basketball Wrestling Cross-Country, Golf, Interscholastic Scheduler, Swimming, Tennis 0 $5,720 $2,420 $1,870 $1,220 $3,520 $1,570 $1,220 $820 1 $5,720 $2,420 $1,870 $1,220 $3,520 $1,570 $1,220 $820 2 $5,720 $2,420 $1,870 $1,220 $3,520 $1,570 $1,220 $820 3 $5,720 $2,420 $1,870 $1,220 $3,520 $1,570 $1,220 $820 4 $5,720 $2,420 $1,870 $1,220 $3,520 $1,570 $1,220 $820 5 $5,995 $2,695 $2,145 $1,495 $3,795 $1,845 $1,495 $1,095 6 $5,995 $2,695 $2,145 $1,495 $3,795 $1,845 $1,495 $1,095 7 $5,995 $2,695 $2,145 $1,495 $3,795 $1,845 $1,495 $1,095 8 $5,995 $2,695 $2,145 $1,495 $3,795 $1,845 $1,495 $1,095 9 $5,995 $2,695 $2,145 $1,495 $3,795 $1,845 $1,495 $1, $6,270 $2,970 $2,420 $1,770 $4,070 $2,120 $1,770 $1, $6,270 $2,970 $2,420 $1,770 $4,070 $2,120 $1,770 $1, $6,270 $2,970 $2,420 $1,770 $4,070 $2,120 $1,770 $1, $6,270 $2,970 $2,420 $1,770 $4,070 $2,120 $1,770 $1, $6,270 $2,970 $2,420 $1,770 $4,070 $2,120 $1,770 $1, $6,545 $3,245 $2,695 $2,045 $4,345 $2,395 $2,045 $1, $6,545 $3,245 $2,695 $2,045 $4,345 $2,395 $2,045 $1, $6,545 $3,245 $2,695 $2,045 $4,345 $2,395 $2,045 $1, $6,545 $3,245 $2,695 $2,045 $4,345 $2,395 $2,045 $1, $6,545 $3,245 $2,695 $2,045 $4,345 $2,395 $2,045 $1, $6,820 $3,520 $2,970 $2,320 $4,620 $2,670 $2,320 $1, $6,820 $3,520 $2,970 $2,320 $4,620 $2,670 $2,320 $1, $6,820 $3,520 $2,970 $2,320 $4,620 $2,670 $2,320 $1, $6,820 $3,520 $2,970 $2,320 $4,620 $2,670 $2,320 $1, $6,820 $3,520 $2,970 $2,320 $4,620 $2,670 $2,320 $1, or more $6,875 $3,575 $3,025 $2,375 $4,675 $2,725 $2,375 $1,975 All coaching supplements are based on the number of years experience as head coach in that sport. This experience must have been acquired at an accredited or certified public and/or private high school. Experience as a head coach in appropriate sports will be honored from outside CCSD, as well as, Assistants (except football) who become head coaches will receive one year experience for every two years coaching. This will not be retroactive. No persons will be permitted to coach two teams during a season unless the county athletic director authorizes it first. If an individual coaches both the competition cheer and the fall non-competition cheer, the individual will receive the competition cheer stipend only. The individual will not receive both the competition cheer stipend and the non-competition cheer stipend. If that individual, or any other individual, coaches winter non-competition cheer, they will receive the non-competition cheer. If an individual coaches the competition cheer and a different individual coaches the fall non-competition cheer, the competition cheer coach will receive the competition cheer stipend and the fall non-competition cheer coach will receive the non-competition cheer stipend. If one of these individuals, or any other individual, coaches winter non-competition cheer, they will receive the non-competition cheer. Page 143 of 165

150 CHARLESTON COUNTY SCHOOL DISTRICT NON-COMPETITION CHEER SUPPLEMENTS SCHEDULE nd Reading of FY2019 Budget Coaching Years of Head Varsity NON-COMPETITION CHEER Assistant Varsity Head Sub-Varsity Assistant Sub- Varsity Experience (Per Season) (Per Season) (Per Season) (Per Season) 0 $1,650 $1,000 $1,000 $600 1 $1,705 $1,055 $1,055 $655 2 $1,760 $1,110 $1,110 $710 3 $1,815 $1,165 $1,165 $765 4 $1,870 $1,220 $1,220 $820 5 $1,925 $1,275 $1,275 $875 6 $1,980 $1,330 $1,330 $930 7 $2,035 $1,385 $1,385 $985 8 $2,090 $1,440 $1,440 $1,040 9 $2,145 $1,495 $1,495 $1, $2,200 $1,550 $1,550 $1, $2,255 $1,605 $1,605 $1, $2,310 $1,660 $1,660 $1, $2,365 $1,715 $1,715 $1, $2,420 $1,770 $1,770 $1, $2,475 $1,825 $1,825 $1, $2,530 $1,880 $1,880 $1, $2,585 $1,935 $1,935 $1, $2,640 $1,990 $1,990 $1, $2,695 $2,045 $2,045 $1, $2,750 $2,100 $2,100 $1, $2,805 $2,155 $2,155 $1, $2,860 $2,210 $2,210 $1, $2,915 $2,265 $2,265 $1, $2,970 $2,320 $2,320 $1, or more $3,025 $2,375 $2,375 $1,975 All coaching supplements are based on the number of years experience as head coach in that sport. This experience must have been acquired at an accredited or certified public and/or private high school. Experience as a head coach in appropriate sports will be honored from outside CCSD, as well as, the state. Assistants (except football) who become head coaches will receive one year experience for every two years coaching. This will not be No persons will be permitted to coach two teams during a season unless the county athletic director authorizes it first. If an individual coaches both the competition cheer and the fall non-competition cheer, the individual will receive the competition cheer stipend only. The individual will not receive both the competition cheer stipend and the non-competition cheer stipend. If that individual, or any other individual, coaches winter non-competition cheer, they will receive the non-competition cheer. If an individual coaches the competition cheer and a different individual coaches the fall non-competition cheer, the competition cheer coach will receive the competition cheer stipend and the fall non-competition cheer coach will receive the non-competition cheer stipend. If one of these individuals, or any other individual, coaches winter non-competition cheer, they will receive the non-competition cheer. Page 144 of 165

151 Rural Travel Stipends To: Principals/Secretaries/Bookkeepers for Baptist Hill, CC Blaney, Ellington, Frierson, Jane Edwards, Minnie Hughes, Mt Zion, St James Santee, and Windwood Farms Program Thank you for your continued support to your teachers and staff! Included below are general guidelines and directions for completing and submitting your Rural Travel Stipends: General Guidelines: To assist with the submission process, compensation has provided a school roster of eligible employees whose home location is your school (i.e. full time/part time permanent positions) including their current address information from MUNIS. It is the employee s responsibility to maintain accurate address information. If their address has changed, the information should be updated using Employee Self Service. Please note that P.O. Boxes will not be accepted for rural travel stipends. Instead please submit documentation (utility bill, property tax notice, etc) containing the physical address. Directions: All schools will need to: Verify the information provided on the roster Add eligible employees (i.e. full or part time permanent positions) who qualify for the Rural Travel Stipend but are not already listed on the roster. o Employees who drive less than 30 miles roundtrip are not eligible for the Travel Stipend. o Please remember to consider itinerants (ESOL, Gifted and Talented, Fine Arts, etc), nurses, and any eligible employee who serves your school. Your roster only lists those with your school as their primary location. Add anyone that has been terminated and qualifies for the Rural Travel Stipend. Complete the information in the yellow columns on the spreadsheet provided for each employee on the roster: o Input the round trip travel miles using MapQuest Driving Directions and the employee s address listed in MUNIS o Input the terminated date (if applicable) o Input the number of days worked per week that the employee works at the location. the completed spreadsheet, in Excel format, to compensation@charleston.k12.sc.us and attach the MapQuest Driving Directions (one per person). Failure to submit the driving directions will delay the process and the form will be returned. Roundtrip Miles from Home to School Total Annual Stipend Amount Disbursed in Two Payments miles $520 $ miles $780 $ miles or more $1,300 $650 NOTE: All information must be submitted via to compensation@charleston.k12.sc.us by November 1 st for the first disbursement of the school year and April 3rd for the second/final disbursement of the school year. Failure to submit completed and accurate information by the deadline may result in delay of payment. Page 145 of 165

152 CHARLESTON COUNTY SCHOOL DISTRICT Board Approval for Budget Detail worksheet - >$50,000 Worksheet 2nd Reading of FY2019 Budget Requesting Requesting FY2019 Department # Department Name Fund Function Object Specific Line Item Detail Amount Y or N 0141 Internal Audit Outside Audit Services 150, N External Financial & 0141 Internal Audit Procurement Audit 104, N (2573) - Estimated for event rental through Event All General Services Works and unforeseen. 200, N (2573) - Estimated for moving services through Brown Enterprise, Cardin Logistics, Smith Drye Line, Azalea Moving and All General Services unforeseen. 400, N (2573) - Estimated for deluvery truck rental through Enterprise Rental All General Services and unforeseen. 110, N (2573) - Estimated for material and supplies through Grainger and All General Services unforeseen. 126, N Is this New? 0126 Operational Planning District GIS Services, School Look Up Tool, Live Attend Reporting 85, N 0126 Operational Planning Operational Planning Operational Planning All Plant Operations All Plant Operations Day Porters for District-wide Rental program (External costs covered by rental revenues). Budgeted in GOF for payment purposes, external event costs offset in Revenue fund. 125, N Energy for District wide rental programs (External costs covered by rental revenues). Budgeted in GOF for payment purposes, external event costs offset in Revenue fund. 100, N District Parking fees for Calhoun Street (2 garages and all parking passes) 123, N (2543) - Estimated Grounds upkeep of all CCSD locations (SSC) 2,387, N (2543) - Estimated Athletic Field upkeep of all CCSD locations (SSC) 400, N Page 146 of 165

153 CHARLESTON COUNTY SCHOOL DISTRICT Board Approval for Budget Detail worksheet - >$50,000 Worksheet 2nd Reading of FY2019 Budget Requesting Requesting FY2019 Department # Department Name Fund Function Object Specific Line Item Detail Amount Y or N (2543) - Estimated playground mulch and All Plant Operations decorative for all properties 136, N (2543) - Estimated Retention pond maint. all water for all properties (PLM All Plant Operations Lake Mgt.) 135, N (2547) - Estimated Custodial upkeep for locations through Budd All Plant Operations Group, SSC, and Premire 11,418, N Is this New? 0127 Plant Operations All Plant Operations All Plant Operations All Plant Operations All Plant Operations Plant Operations Plant Operations Plant Operations All Plant Operations Network Operations (2547) - Estimated Summer school billing and unforeseen emergencies with all vendors SSC, Premire, and Budd 427, N (2547) - Estimated Contracted Day Porters for locations through Budd Group, SSC, and Premire 4,012, N (2547) - Estimated waste pickup at all locations through Republic (Fennell) 270, N (2547) - Estimated waste pickup at all locations through Carolina Waste 165, N (2547) - Estimated compost waste pickup at all locations through FWD 120, N (2549) - Estimated solid waste fee for all properties through Charleston County User Fee 551, N (2547) - Estimated for quality assurance temp help through Alternative Staffing 100, N (2543) - Estimated for labor temp help for Grounds shop through Hire Quest LLC ( Alternative staffing) 220, N (2547) - Estimated for materials for schools and facilities through Grainger 500, N GOF- Contracted Engineering services for network configuration and diagnostics to support the District's switching, routing, cabling and wireless infrastructure 96, N Page 147 of 165

154 CHARLESTON COUNTY SCHOOL DISTRICT 2nd Reading of FY2019 Budget Board Approval for Budget Detail worksheet - >$50,000 Worksheet Requesting Department # Requesting FY2019 Department Name Fund Function Object Specific Line Item Detail Amount Is this New? Y or N 0153 Network Operations Network Operations GOF- Contracted resource to handle routine maintenance for various instructional applications as well as maintaining the District's SIF infrastructure. SIF (School Interoperability Framework) provides real time integration among various systems and is used extensively by the State Department of Education to provide such things as unique student numbers and textbook ordering/accounting. Provides maintenance and monitoring of critical databases, Provides research consulting and support for new systems. 60, N GOF - Contracted services to provide added support for surveillance and access control systems 100, Network Operations GOF- Contracted engineering services for server/workstation/network equipment management. Provides support for network printing solutions, software testing, file access updates and other duties as assigned. 71, N 0153 Network Operations GOF- Contracted engineering services. Provides project support for various installations and maintenance of systems within CCSD to include: SMART, VMWare, Microsoft, etc.. Supports the Microsoft Active Directory. Monitors databases and creates scripting when necessary. 116, N Page 148 of 165

155 CHARLESTON COUNTY SCHOOL DISTRICT Board Approval for Budget Detail worksheet - >$50,000 Worksheet 2nd Reading of FY2019 Budget Requesting Department # Requesting FY2019 Department Name Fund Function Object Specific Line Item Detail Amount Is this New? Y or N 0153 Network Operations 5XX TBD Network Operations 5XX Network Operations 5XX Network Operations 5XX Single Sign on with High availability, UPS monitoring, Microsoft EDU licensing, Microsoft Server Licensing, Google Apps IDM, Active Directory Support, SIF, Anitvirus, Apple support, VMWare, ArcMail, Packet Shaper, Solar Winds, HEAT, Apple Caching license, SAN, Infoblox DNS, Kemp, JAMF MDM, Varonis Data Mgt. Suite, Unitrends backup, District Domain hosting fees, Geotrust/wildcards certificates, iboss filter, System monitoring IT-FCO - Telephone System replacements IT-FCO - PA System Replacements IT-FCO - Emergency Notificaiton System at Bridgeview and Calhoun Street 867, N 320, N 180, N 160, Y 0153 Network Operations 5XX Network Operations 5XX Network Operations 5XX Network Operations 5XX Network Operations 5XX Network Operations 5XX Assessment & 0170 Evaluation Assessment & 0170 Evaluation IT-FCO Replacement network equipment 30, N IT-FCO Data Center Servers / Storage legacy equipment 33, N IT-FCO Infrastructure cabling to support system replacements 277, Y IT-FCO Summer Mobile moves 75, N IT-FCO Data Cabling (School Dude Requests) 200, N IT-FCO Contingency / Project Management 75, N Renew MAP license for testing grades K , No Renew Scantron for Dashboards. 173, No Assessment & Evaluation Assessment & Evaluation Renew EVAAS for analyses of student achievement data. 131, No Statistical Services (Assessments, PSAT, PREACT, ACT, SAT, WIN. 144, No Page 149 of 165

156 CHARLESTON COUNTY SCHOOL DISTRICT Board Approval for Budget Detail worksheet - >$50,000 Worksheet 2nd Reading of FY2019 Budget Requesting Department # Requesting FY2019 Department Name Fund Function Object Specific Line Item Detail Amount Is this New? Y or N 0125 Curriculum & Instruction Paige Pullen-Early Literacy Foundational Skills Training 150, N 0125 Curriculum & Instruction Reading Partners 150, N 0125 Curriculum & Instruction Bridges-Replenish Consumables 150, N 0121 Fine Arts Engaging Creative Minds 150, N 0115 Strategy and Communications Strategic Plan Contract 90, Y 0115 Strategy and Communications District ReBranding 100, Y 0115 Strategy and Communications AdvancEd District Accretitation Process (includes travel and hotel expenses) 150, Y 0133 Alternative Programs Review , N Charleston/Dorcherster 0133 Alternative Programs Mental Health 240, N TOTAL $28,993, Page 150 of 165

157 EXCELLENCE IS OUR STANDARD 1 st Reading FY19 Budget April 23, 2018 Don Kennedy, Kellie Meyer, Jacqué Carlen & Lisa Cizler Agenda Priorities & Investments FY19 General Fund Revenues FY19 Budget Summary Potential Changes to 1 st Reading Fiscal Responsibility Next Steps 2 Page 151 of 165 1