FINAL OPERATING BUDGET FISCAL YEAR 2018

Transcription

1 FINAL OPERATING BUDGET FISCAL YEAR 2018 DECEMBER 18, 2017

2 TABLE OF CONTENTS Executive Summary Budget Explanation 2-7 Financial Summary.. 8 Projected Revenues County & District Tax Assessments. 11 Budget Summary by Operating Unit Discretionary Budget Summary.. 13 Categorical State Budget Summary.. 14 Other Funds Budget Summary 14 Tuition Budget Summary. 15 Department Budgets Enrollment and Unit History Choice Enrollment History.. 26 Charter Enrollment History.. 27

3 Fiscal Year 2018 Final Operating Budget Executive Summary The Budget for Fiscal Year 2018 provides an outline of expenditures for the period July 1, 2017 through June 30, The budget includes a projected June 30, 2018, balance in local funds of approximately $11 million. The Brandywine School District requires roughly $8.2 million for expected expenditures in the following fiscal year prior to the receipt of tax revenues in September. The Budget for FY 2018 is $188.3 million, an increase of $9.5 million over the FY 2017 budget of $178.8 million. This represents a 5% increase over the prior year, of which 3.1% is due to increases in state salaries for steps and Other Employee Costs. The local increase is less than ½ of a percent in FY Increases in salaries for steps and Other Employee Costs have been absorbed through building and department budget reductions and reduced staffing through attrition. The remaining increase to the budget is due to an increase in Federal funds over the prior year of $1 million. All projections were based on actual expenditures from FY 2017 adjusted for deferred, continued and new initiatives. Enrollment and Units The district s final enrollment for the school year is 10,475. This represents an increase of 75 students over the school year. The district generated Units in FY 2018, up from FY2017. Special education student enrollment continues to grow and has increased by 10% for the school year. The district projects enrollment of special education students to continue to increase annually. Federal Issues Federal funds have increased by $1,300,870 from FY State Issues The State s 2018 Operating Budget decreased funding for public education by $26 million. The Brandywine School District portion of the reduction was $1.9 million. This amount is not expected to be replenished in the future. The reduction in State funds has been addressed in the budget through building and department budget reductions and reduced staffing through attrition. Other Employment Costs have decreased by.88% to 30.98% and are projected to increase in the future. Other Changes The Brandywine School District tax rate remains unchanged in total for Fiscal Year Due to the retirement of debt, the district was able to reduce the Debt Service Tax by 3.5 cents. In addition, the Match Tax was reduced by 1 cent. Based on the increasing costs of educating students with intensive and complex needs, the district raised the Tuition Tax by 4.5 cents. The last Tuition Tax increase took place in Fiscal Year

4 Real Estate Tax for General Operations BRANDYWINE SCHOOL DISTRICT BUDGET EXPLANATION FY 2018 LOCAL REVENUE - Property Taxes Real estate taxes are the main source of local revenue for the Brandywine School District and comprise roughly 48% of its total income. The portion of this revenue available for general operations has two components based on separate calculations. The first involves multiplying the district s total assessment (currently $3,410,608,447) times per $100 of assessed valuation, which is projected to generate revenue of $46,759,442. This rate can only be increased through referendum. The second calculation is based on the New Castle County School Tax District s assessment of $17,193,689,110. A tax rate of 46.8 per $100 of assessed valuation is applied to the assessed valuation, of which Brandywine School District is entitled to 20.7% for a total of $16,688,587. This rate is fixed under Title XIV, 1925(b) of the Delaware Code. Brandywine s share of these taxes is directly related to its share of the total earned units of the four New Castle County districts, which draw students from the City of Wilmington. The New Castle County School Tax District is an entity that exists pursuant to 1028 and 1925 of Title XIV and has no legal purpose but to collect and distribute property taxes on behalf of the four school districts which were part of the now-defunct New Castle County School District formed in 1978 to implement the U.S. District Court s desegregation order of that year. The tax rate is that of the former New Castle County School District at the time of its dissolution in June The School Tax District, by statute, has no governing board and employs no staff. It exists as a historical/legal contrivance to define the initial tax rate of the four successor school districts to the N.C.C.S.D: Brandywine, Red Clay Consolidated, Christina, and Colonial. Match Tax (Minor Capital Improvement / Reading Specialist) This component of our local tax provides the revenue that the district is required to raise annually to provide a match for the State of Delaware s Minor Capital Improvements Program. The district s local match is 40% to the state s 60%. Based on the amount for Brandywine School District in the State s budget, a levy of 2.80 per $100 of assessed valuation is needed to provide a $954,970 match. Minor capital projects are those costing less than $750,000. This rate is a 1 decrease from last year. The Board establishes this tax rate annually in conjunction with anticipated state minor capital improvement funding. This tax may also be used for the district s local match for architectural accessibility, asbestos abatement projects, and the purchase or lease of portable classrooms. 2

5 In the Fiscal Year 2005 State budget, school districts were authorized to use the match tax mechanism to raise funds for the local share of salary for a state-prescribed number of Reading and Math Specialists. This tax rate may be increased by the Board without a referendum, but only to the extent to meet the required state/local match. Debt Service Tax The District is required to raise funds annually to pay the debt service (principal and interest) on its long-term debt from the bonds sold on its behalf by the state for approved major capital improvement projects defined as those costing over $750,000. The district is responsible for 40% of the cost for all such projects. This rate, currently at 18.5 cents per $100 of assessed value, can only be increased pursuant to a referendum authorizing a bond issue. The rate was decreased by 3.5 from last year as the result of the retirement of debt. Tuition Tax The revenue from this tax is utilized exclusively for the educational expenses of those special needs students with complex or intensive instructional needs. It is called the tuition tax because it funds programs which, if they were not offered in the district, would be eligible for tuition payments to outside agencies. Private placements, out-placements to other school districts, and other special programs approved by the Delaware Department of Education are also funded as needed from this revenue stream. Recognizing the difficulty of predicting the need for resources in this area, State law permits local school districts to raise this tax rate without a referendum to the extent required to meet projected needs for the upcoming year. The rate is 37.7 per $100 of assessed valuation. This rate is a 4.5 increase from last year due to the rising costs of serving students with special needs. Prior to his increase, the last increase was in Fiscal Year Technology Tax The 1999 Bond and Capital Improvements Act provided schools with funds for instructional technology over a three-year period. In addition to providing funding for computer hardware, Section 15(f) of the legislation stated, up to one half of the tax levy required to fully match a district s allocation may be levied indefinitely provided that the funds so raised are dedicated to ongoing equipment maintenance, repair and replacement. The State of Delaware has established a tax rate for maintenance activities for Brandywine, which is 1.45, and cannot be increased. 3

6 SUMMARY OF TAX REFERENDUM REQUIREMENTS Operating, Operating, Debt Minor Local NCC Tax Dist. Svc. Tuition Capital Technology Referendum required X X Referendum not required X X Set by state statute X X Division I Salary Monies STATE FUNDING These funds are designated for the purpose of paying employees in accordance with the state-supported salary schedules contained in Chapter 13 of Title 14. This includes Other Employee Costs (OEC s), which are the associated costs of Pension, Social Security, Medicare, Workers Compensation, Unemployment Insurance and the State share of health insurance. The rate for this year is 30.98%, a decrease in cost of.88% from last year. This appropriation accounts for approximately 92% of all state-source revenues. State funds in total represent approximately 48% of this budget. Division II Unit Funding Generated through the district s unit count (enrollment), these funds include the appropriations for all other school costs and energy, except those for debt service and the transportation of pupils. Energy funds are generated at a rate of $2,387 per unit. Supplies and materials funds are generated as a rate of $2,925 per unit. Transportation Funds This subsidy is allocated through a formula to provide for student transportation to and from school. This funding is allocated based on the district s routes and the miles associated with each route. The districts receive 90% of these formula amounts. Debt Service State funding for debt service (principal and interest) pays for the state share (60%) of long-term debt (bonds) issued for facility renovations and new construction. Division III Equalization This source of state revenue is designed to equalize the revenue for all Delaware school districts based on a complex formula which is adjusted annually in accordance with a sales-to-assessment survey of real estate values. These funds are used to offset local salaries and other employment costs (fringe benefits) and currently generate $6,465 per unit. This rate has not been adjusted in several years due to inconsistencies in the state equalization formula. 4

7 Vocational Education ( 509 ) Funds The state provides funds for supplies, materials, and equipment for vocational career programs offered in our middle schools and high schools. Legislation requires each district to provide funds for their eligible schools at a level equal to 75% of their enrollments units. This funding stream is commonly referred to as 509 funds in reference the legislation that authorized it, House Bill 509 of FEDERAL FUNDING Federal funds account for approximately 4% of the district s annual budget. These funds are received from the state Department of Education as pass-through grants. Total annual grant funding amounts to approximately $7.3 million dollars. The major federal programs are outlined below. The Title designations refer to those in the No Child Left Behind Act (NCLB) of 2001 which reauthorized and amended the Elementary and Secondary Education Act (ESEA) of Note: Integration of federal programs into this budget is made somewhat problematic by the fact that the federal government s fiscal year runs from October 1 to September 30 while the state s runs from July 1 to June 30. Individual federal programs frequently have grants that have yet different beginning and end dates. Title I, Part A (Improving the Academic Achievement of the Disadvantaged) Title I is designated to provide financial assistance to local educational agencies (LEAs) and schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging state academic standards. Federal funds are currently allocated through four statutory formulas that are based primarily on census poverty estimates and the cost of education in each state. Title II, Part A (Improving Teacher Quality) The purpose of this program is to provide grants to state educational agencies and subgrants to local educational agencies (LEAs) to: 1. Increase student achievement consistent with the challenging state academic standards. 2. Improve the quality and effectiveness of teachers, principals, and other school leaders. 3. Increase the number of teachers, principals, and other school leaders who are effective in improving student academic achievement in schools. 4. Provide low-income and minority students greater access to effective teachers, principals, and other school leaders. 5

8 Title III, Limited English Proficiency This program is designed to improve the education of limited English proficient (LEP) children and youths by helping them learn English and meet challenging state academic content and student academic achievement standards. The program provides enhanced instructional opportunities for immigrant children and youths. Title IV, Student Support and Academic Enrichment This program is designed to improve students academic achievement by increasing the capacity of state educational agencies (SEAs), local educational agencies (LEAs), schools, and local communities to: 1. Provide all students with access to a well-rounded education. 2. Improve school conditions for student learning. 3. Improve the use of technology in order to improve the academic achievement and digital literacy of all students. Carl D. Perkins Vocational and Technical Education These Federal funds are made available to develop more fully the academic, vocational, and technical skills of secondary students who elect to enroll in vocational and technical programs. Individuals with Disabilities Education Act (IDEA) This program provides supplemental financial support to local educational agencies (LEAs) to help pay the excess cost of providing a free, appropriate public education to children with disabilities. The grant is awarded in two parts: Section 611 funds support students ages 3 to 21 who have been identified as children with disabilities in accordance with IDEA, Part B 611 requirements. Section 619 funds support students ages 3 to 5 who have been identified as children with disabilities in accordance with IDEA, Part B 619 requirements. District Finance Committee The Brandywine School District performs multiple tasks which ensure that its financial resources are responsibly allocated and managed and that all groups within the District have the opportunity to be involved. Toward this purpose, in July of 2001, the District established a District Finance Committee with the purpose of ensuring that taxpayer funds are used effectively and efficiently. The committee is made up four independent citizens who are parents and/or community members, as well as one school principal and one board member. 6

9 The committee functions to develop an understanding of the District s financial position as well as to serve as an advisory resource to the Superintendent and Board of Education and a liaison between the District and its stakeholders. Committee meetings are open to all interested parties. Budget Calendar January - The Governor s Recommended State Budget is released. January through April - District staff reviews key variables such as enrollment, staffing ratios and program needs to determine the appropriate levels of service to provide to the expected student population. May through mid-june - There is a high volume of information interchange between the District and the State. In addition, the District Chief Financial Officer meets with principals and department supervisors to discuss budgetary needs for the next fiscal year. May - The District Finance Committee is presented with the Preliminary Operating Budget and proposed Tax Warrant for review and comments. June The District Tax Warrant is presented to the Board of Education for approval. June/July - The Preliminary Operating Budget is presented to the Board of Education for approval. The June 30 financial reports are presented to the Board of Education in July. The September 30 th Unit Count occurs during the final ten school days of September. October - Upon completion of the September 30 th Unit Count, the Preliminary Operating Budget is reviewed and adjusted as necessary to reflect the authorized Unit Count, as well as any adjustments based on information gathered throughout fiscal year. November - The Final Operating Budget is presented to the District Finance Committee for review and comments. December - After final review from the District Finance Committee, the Final Operating Budget is presented to the Board of Education for approval. 7

10 Brandywine School District Financial Summary FY 2018 Budget FY 2018 FY 2017 FY 2017 Budget Budget Actual DISCRETIONARY FUNDS Total Discretionary Revenues 79,765,554 78,282,991 77,525,098 Total Discretionary Expenditures 68,736,827 68,448,310 66,131,978 Discretionary Surplus/(Deficit) 11,028,727 9,834,681 11,393,120 TUITION TAX FUNDS Total Tuition Tax Revenues 14,415,320 13,373,220 13,762,274 Total Tuition Tax Expenditures 12,858,500 11,903,000 12,338,985 Tuition Tax Surplus/(Deficit) 1,556,820 1,470,220 1,423,289 STATE FUNDS Total State Revenues 82,921,677 76,086,103 79,099,183 Total State Expenditures 82,921,677 76,086,103 79,099,183 State Surplus/(Deficit) OTHER LOCAL FUNDS Total Other Local Revenues 2,638,420 2,395,000 2,505,745 Total Other Local Expenditures 1,034, , ,412 Other Local Surplus/(Deficit) 1,604,420 1,456,000 1,561,333 DEBT SERVICE FUNDS Total Debt Service Revenues 10,909,638 11,179,660 11,233,949 Total Debt Service Expenditures 6,722,721 6,681,505 6,685,083 Debt Service Surplus/(Deficit) 4,186,917 4,498,155 4,548,866 TECHNOLOGY TAX FUNDS Total Technology Tax Revenues 659, , ,073 Total Technology Tax Expenditures 425, , ,873 Technology Tax Surplus/(Deficit) 234, , ,200 MATCH TAX MCI/READING FUNDS State MCI Revenue 747, , ,198 Total Match Tax MCI/Reading Revenues 954,970 1,291,497 1,312,843 Total Match Tax MCI/Reading Expenditures 1,702,552 2,073,200 2,199,348 Match Tax MCI/Reading Surplus/(Deficit) - - (114,307.00) FEDERAL FUNDS Total Federal Revenues 7,586,762 6,285,888 6,282,103 Total Federal Expenditures 7,586,762 6,285,888 4,495,870 Federal Surplus/(Deficit) - - 1,786, CHILD NUTRITION FUNDS Total Revenues 6,325,000 6,000,000 5,847,928 Total Expenditures 6,325,000 6,000,000 6,102,394 Child Nutrition Surplus/(Deficit) - - (254,466.00) Total Revenues Available 206,924, ,268, ,902,394 Total Budgeted Expenditures 188,313, ,889, ,419,126 Projected June 30 Balance All Funds 18,611,879 17,379,864 20,483,268 8

11 Brandywine School District Projected Revenues FY 2018 FY 2018 FY 2017 FY 2017 Budget Budget Actual DISCRETIONARY LOCAL FUNDS Property Taxes 63,130,789 63,187,991 63,167,265 Transfer to Reserve Account (1,700,000) (1,000,000) (1,000,000) Interest Income 325, , ,219 Net Choice Revenue 1,265,000 1,200,000 1,214,012 Charter Payments (4,850,000) (4,200,000) (4,179,430) Miscellaneous Income 275, , ,961 June 30 Balance 11,387,265 7,500,000 6,420,653 Total Discretionary Local Revenue 69,833,054 67,087,991 66,293,680 DISCRETIONARY STATE FUNDS Division II All Other Costs 895,000 2,165,000 2,172,824 Division II Energy 1,902,000 1,900,000 1,899,568 Equalization 5,085,500 4,965,000 4,967,214 Technology Block Grant - 165, ,218 Ed Sustainment 2,050,000 2,000,000 2,029,594 Total Discretionary State Revenue 9,932,500 11,195,000 11,231,418 Total Discretionary Revenue 79,765,554 78,282,991 77,525,098 STATE FUNDS Personnel 77,109,870 71,424,831 74,380,361 Drivers Education - 40,000 43,809 Transportation 3,548,680 3,101,224 3,356,411 Professional Development - 120, ,540 Early Childhood Assistance Program 391, , ,045 Unique Alternatives 1,776, , ,582 Cost Recovery (Other) 95, , ,600 Division II Vocational Units - 243, ,835 Total State Revenue 82,921,677 76,086,103 79,099,183 TOTAL DISCRETIONARY / STATE REVENUE & CARRYFORWARD 162,687, ,369, ,624,281 9

12 Brandywine School District Projected Revenues FY 2018 FY 2018 FY 2017 FY 2017 Budget Budget Actual TUITION TAX FUNDS Tuition Taxes 12,857,994 11,323,220 11,296,639 Other Tuition Revenue 650, ,000 1,056,450 Charter Payments (525,000) (900,000) (894,764) June 30 Balance 1,432,326 2,300,000 2,303,949 Total Tuition Tax Revenue 14,415,320 13,373,220 13,762,274 OTHER LOCAL FUNDS Tuition Bush Program 125, , ,272 E Rate 40,000 40,000 92,087 Facility & Pool Rental 140, , ,890 Indirect Costs 475, , ,343 Miscellaneous 150, ,000 51,398 June 30 Balance 1,708,420 1,500,000 1,523,755 Total Other Local Revenue 2,638,420 2,395,000 2,505,745 DEBT SERVICE FUNDS Debt Service Revenue 6,309,626 7,477,090 7,493,337 June 30 Balance 4,600,012 3,702,570 3,740,612 Total Debt Service Revenue 10,909,638 11,179,660 11,233,949 TECHNOLOGY TAX FUNDS Technology Tax Revenue 494, , ,312 June 30 Balance 165, ,000 87,761 Total Technology Tax Revenue 659, , ,073 MATCH TAX MCI/READING FUNDS MCI Tax Revenue 498, , ,843 MCI State Revenue 747, , ,198 Reading Tax Revenue 456, , ,000 Total Match Tax Revenue 1,702,552 2,073,200 2,085,041 FEDERAL FUNDS Consolidated Grant 7,586,762 6,285,888 6,282,103 Total Federal Revenue 7,586,762 6,285,888 6,282,103 CHILD NUTRITION FUNDS State Cafeteria Salaries 1,100,000 1,000,000 1,018,262 Revenue 5,225,000 5,000,000 4,829,666 Total Child Nutrition Revenue 6,325,000 6,000,000 5,847,928 TOTAL OTHER REVENUE & CARRYFORWARD 44,237,688 41,899,776 42,278,113 TOTAL REVENUE & CARRYFORWARD 206,924, ,268, ,902,394 10

13 NEW CASTLE COUNTY SCHOOL TAX DISTRICT COUNTY ASSESSED TAX BASE $ 19,438,388,450 LESS: APPOQUINIMINK ASSESSED TAX BASE 2,132,959,820 SMYRNA ASSESSED TAX BASE 111,739,520 NET COUNTY ASSESSED TAX BASE 17,193,689,110 CURRENT EXPENSE TAX RATE CENTS 80,466,465 BRANDYWINE PROPORTIONATE SHARE BRANDYWINE TOTAL (Rate X BSD Share) 16,688,587 BRANDYWINE BRANDYWINE SCHOOL DISTRICT COUNTY & DISTRICT TAX ASSESSMENTS FOR FISCAL YEAR 2018 Brandywine School District Assessed Tax Base ,410,608,447 PROJECTED TAX REVENUES FY 2017 TAX RATE 3 CHANGES FY 2018 TAX RATE 3 BSD CURRENT EXPENSE TAX ,759,442 NCC CURRENT EXPENSE TAX ,688,587 TOTAL CURRENT EXPENSE TAX ,448,029 DEBT SERVICE (3.50) ,309,626 TUITION ,857,994 MINOR CAPITAL IMPROVEMENTS 3.80 (1.00) ,970 TECHNOLOGY TAX ,538 TOTAL BSD TAX RATE TOTAL PROJECTED TAX RECEIPTS 4 $ 84,065,157 1 Rate permanently fixed under state law, Title XIV, Sec. 1925(b). 2 Recalculated each year based on previous year's enrollment per Title XIV, Sec. 1028(k)(6). 3 All tax rates shown in this table are per $ of assessed valuation. 4 Collections are projected at 99.5% of the total tax billing and include both Current and Delinquent Taxes. 11

14 BRANDYWINE SCHOOL DISTRICT BUDGET SUMMARY BY OPERATING UNIT FY 2018 CATEGORICAL LOCAL TUITION OTHER STATE FUNDS FUNDS TAX FUNDS FUNDS FY 2018 BUDGET FY 2017 BUDGET FY 2017 ACTUAL SALARIES AND OEC'S $77,209,870 $48,290, $125,500,278 $119,306,926 $120,070,017 BOARD OF EDUCATION - $21, $21,600 $24,000 $21,254 PUBLIC INFORMATION - $127, $127,000 $105,000 $102,365 SUPERINTENDENT - $31, $31,500 $42,000 $37,764 CURRICULUM & INSTRUCTION - $1,214, $1,214,932 $1,403,527 $1,195,477 STATE PROFESSIONAL DEVELOPMENT $0 $127,540 $68,047 STUDENT SERVICES - $233, $233,767 $328,267 $249,474 TECHNOLOGY - $1,398, $1,398,643 $1,619,643 $1,620,641 SUPPORT SERVICES - $2,684, $2,684,000 $2,604,000 $2,532,996 STATE DRIVERS EDUCATION - $54, $54,000 $43,809 $34,148 UTILITIES - $2,810, $2,810,000 $3,010,000 $2,556,849 SPECIAL EDUCATION - $725, $725,000 $630,000 $826,343 SPECIAL EDUCATION TUITION (INCLUDES SALARIES AND OEC'S) - - $12,780,000 - $12,780,000 $11,503,000 $12,338,985 SPECIAL EDUCATION UNIQUE ALTERNATIVES $1,776, $1,776,247 $367,508 $398,073 SPECIAL SERVICES $0 $81,340 $56,877 EARLY CHILDHOOD ASSISTANCE PROGRAM (ECAP) $391,380 $77, $468,600 $362,100 $369,067 BUSINESS OFFICE/FINANCE - $2,912, $2,912,500 $2,922,000 $2,786,769 COST RECOVERY PROGRAM $95, $95,500 $190,000 $191,179 FACILITIES MANAGEMENT OPERATIONS - $3,620, $3,620,000 $4,020,000 $4,020,560 HUMAN RESOURCES - $98, $98,500 $98,500 $76,359 CHILD NUTRITION (INCLUDES SALARIES AND OEC'S)** $1,100, $5,225,000 $6,325,000 $6,000,000 $6,102,394 TRANSPORTATION (INCLUDES SALARIES AND OEC'S) $3,448,680 $2,476, $5,924,680 $5,107,448 $5,723,456 MATCH TAX MCI/READING $1,702,552 $1,702,552 $1,894,606 $1,777,475 DEBT SERVICE $6,722,721 $6,722,721 $6,681,505 $6,685,083 OTHER LOCAL FUNDS (see detail budgets) $1,034,000 $1,034,000 $910,101 $944,412 FEDERAL FUNDS (INCLUDES SALARIES AND OEC'S) $7,586,762 $7,586,762 $6,200,013 $4,495,870 TECHNOLOGY MATCH $425,000 $425,000 $472,000 $421,873 SUB TOTAL $6,811,807 $18,484,662 $12,780,000 $22,696,035 $60,772,504 $56,747,907 $55,633,790 HANBY (K-5) - $84, $84,165 $91,263 $69,315 CARRCROFT (K-5) - $82, $82,500 $82,824 $84,516 FORWOOD (K-5) - $57, $57,195 $67,266 $54,410 LANCASHIRE (K-5) - $89, $89,360 $103,569 $97,956 LOMBARDY (K-5) - $76, $76,570 $97,015 $61,193 MAPLE LANE (K-5) - $84, $84,120 $87,449 $70,705 MT. PLEAS ELEM. (K-5) - $124, $124,575 $135,856 $115,019 CLAYMONT (K-5) - $150, $150,590 $151,406 $140,419 HARLAN (K-5) - $86, $86,000 $93,951 $93,389 P.S. DUPONT(6-8) - $170, $170,190 $186,746 $181,714 SPRINGER (6-8) - $145, $145,728 $166,642 $127,102 TALLEY (6-8) - $168, $168,244 $186,355 $163,351 BRANDYWINE (9-12) - $129, $129,500 $175,863 $157,177 CONCORD (9-12) - $190, $190,245 $226,333 $207,996 MT. PLEASANT HIGH (9-12) - $322, $322,775 $363,339 $344,520 BUSH SCHOOL - - $78,500 - $78,500 $86,000 $79,655 SUB TOTAL - $1,961,757 $78,500 - $2,040,257 $2,301,877 $2,048,437 BASE BUDGET $84,021,677 $68,736,827 $12,858,500 $22,696,035 $188,313,039 $178,356,710 $177,752,244 PROJECTED JUNE 30 BALANCE - $11,028,727 $1,556,820 $6,026,333 $18,611,879 ** CHILD NUTRITION STATE FUNDS ARE EXCLUDED FROM TOTAL CATEGORICAL STATE FUNDS FOR REPORTING PURPOSES 12

15 BRANDYWINE SCHOOL DISTRICT DISCRETIONARY BUDGET SUMMARY BY OPERATING UNIT FY 2018 Budget Budget FY18 Budget FY18 FY17 Change SALARIES AND OEC'S $48,290,408 $46,496,800 $1,793,608 BOARD OF EDUCATION $21,600 $24,000 ($2,400) PUBLIC INFORMATION $127,000 $105,000 $22,000 SUPERINTENDENT $31,500 $42,000 ($10,500) CURRICULUM & INSTRUCTION $1,214,932 $1,369,932 ($155,000) STUDENT SERVICES $233,767 $308,267 ($74,500) TECHNOLOGY $1,398,643 $1,619,643 ($221,000) SUPPORT SERVICES $2,684,000 $2,604,000 $80,000 STATE DRIVERS EDUCATION $54,000 - $54,000 UTILITIES $2,810,000 $3,010,000 ($200,000) SPECIAL EDUCATION $725,000 $630,000 $95,000 EARLY CHILDHOOD ASSISTANCE PROGRAM (ECAP) $77,220 - $77,220 BUSINESS OFFICE/FINANCE $2,912,500 $2,925,000 ($12,500) FACILITIES MANAGEMENT OPERATIONS $3,620,000 $4,020,000 ($400,000) HUMAN RESOURCES $98,500 $98,500 - TRANSPORTATION $2,476,000 $2,000,000 $476,000 SUB TOTAL $18,484,662 $18,756,342 ($271,680) HANBY (K-5) $84,165 $91,263 ($7,098) CARRCROFT (K-5) $82,500 $82,824 ($324) FORWOOD (K-5) $57,195 $67,266 ($10,071) LANCASHIRE (K-5) $89,360 $103,568 ($14,208) LOMBARDY (K-5) $76,570 $97,014 ($20,444) MAPLE LANE (K-5) $84,120 $87,448 ($3,328) MT. PLEAS ELEM. (K-5) $124,575 $135,856 ($11,281) CLAYMONT (K-5) $150,590 $151,406 ($816) HARLAN (K-5) $86,000 $93,951 ($7,951) P.S. DUPONT(6-8) $170,190 $186,745 ($16,555) SPRINGER (6-8) $145,728 $166,642 ($20,914) TALLEY (6-8) $168,244 $186,355 ($18,111) BRANDYWINE (9-12) $129,500 $175,862 ($46,362) CONCORD (9-12) $190,245 $226,333 ($36,088) MT. PLEASANT HIGH (9-12) $322,775 $363,338 ($40,563) SUB TOTAL $1,961,757 $2,215,871 ($254,114) BASE BUDGET $68,736,827 $68,462,260 $1,267,814 Growth 1.9% PROJECTED June 30 Balance $11,028,727 13

16 BRANDYWINE SCHOOL DISTRICT CATEGORICAL STATE BUDGET SUMMARY BY OPERATING UNIT FY 2018 Budget Budget FY18 Budget FY18 FY17 Change SALARIES AND OEC'S $77,209,870 $71,424,831 $5,785,039 STATE PROFESSIONAL DEVELOPMENT - $120,000 ($120,000) STATE DRIVERS EDUCATION - $40,000 ($40,000) SPECIAL EDUCATION UNIQUE ALTERNATIVES* $1,776,247 $600,000 $1,176,247 EARLY CHILDHOOD ASSISTANCE PROGRAM (ECAP) $391,380 $366,600 $24,780 COST RECOVERY PROGRAM $95,500 $190,000 ($94,500) STATE TRANSPORTATION $3,448,680 $3,101,224 $347,456 SUB TOTAL $5,711,807 $4,417,824 $1,293,983 P.S. DUPONT MIDDLE - $42,699 ($42,699) SPRINGER MIDDLE - $34,490 ($34,490) TALLEY MIDDLE - $27,208 ($27,208) BRANDYWINE HIGH SCHOOL - $38,203 ($38,203) CONCORD HIGH SCHOOL - $45,582 ($45,582) MT. PLEASANT HIGH SCHOOL - $55,266 ($55,266) SUB TOTAL - $243,448 ($243,448) BASE BUDGET $82,921,677 $76,086,103 $6,835,574 Growth 9.0% PROJECTED June 30 Balance - * THE STATE IS RESPONSIBLE FOR 70% OF ICT PLACEMENTS. IN PRIOR YEARS THE STATE MADE PAYMENT DIRECTLY. BEGINNING THIS YEAR, DOE IS ALLOCATING THEIR 70% PORTION TO DISTRICTs WHERE WE WILL MAKE FULL PAYMENT. ** SCHOOL LEVEL EXPENDITURES HAVE BEEN BUDGETED IN DISCRETIONARY LOCAL FUNDS. BRANDYWINE SCHOOL DISTRICT OTHER FUNDS BUDGET SUMMARY BY OPERATING UNIT FY 2018 Budget Budget FY18 Budget FY18 FY17 Change OTHER LOCAL FUNDS $1,034,000 $939,000 $95,000 DEBT SERVICE $6,722,721 $6,681,505 $41,216 TECHNOLOGY MATCH $425,000 $472,000 ($47,000) MATCH TAX MCI/READING $1,702,552 $2,060,057 ($357,505) FEDERAL FUNDS $7,586,762 $6,291,882 $1,294,880 CHILD NUTRITION $5,225,000 $5,000,000 $225,000 CHILD NUTRITION $1,100,000 $1,000,000 $100,000 SUB TOTAL $23,796,035 $22,444,444 $1,351,591 BASE BUDGET $23,796,035 $21,444,444 $1,351,591 Growth 6.3% PROJECTED June 30 Balance $6,026,333 14

17 BRANDYWINE SCHOOL DISTRICT TUITION BUDGET SUMMARY BY OPERATING UNIT FY 2018 Budget Budget FY 18 Budget FY18 FY17 Change SALARIES AND OEC'S $7,525,000 $7,450,000 $75,000 SPECIAL EDUCATION $5,255,000 $3,892,000 $1,363,000 SUB TOTAL $5,255,000 $3,892,000 $1,363,000 HANBY ELEMENTARY - $3,380 ($3,380) CARRCROFT ELEMENTARY - $2,530 ($2,530) FORWOOD ELEMENTARY - $1,350 ($1,350) LANCASHIRE ELEMENTARY - $1,350 ($1,350) LOMBARDY ELEMENTARY - $2,530 ($2,530) MAPLE LANE ELEMENTARY - $1,350 ($1,350) CLAYMONT ELEMENTARY - $8,785 ($8,785) HARLAN ELEMENTARY - $5,240 ($5,240) P.S. DUPONT MIDDLE - $10,640 ($10,640) MT. PLEASANT ELEMENTARY - $7,770 ($7,770) SPRINGER MIDDLE - $3,550 ($3,550) TALLEY MIDDLE - $2,535 ($2,535) BRANDYWINE HIGH SCHOOL - $6,080 ($6,080) CONCORD HIGH SCHOOL - $6,590 ($6,590) MT. PLEASANT HIGH SCHOOL - $11,320 ($11,320) BUSH SCHOOL $78,500 $86,000 ($7,500) SUB TOTAL $78,500 $161,000 ($82,500) BASE BUDGET $12,858,500 $11,503,000 $1,355,500 Growth 12% PROJECTED June 30 Balance $1,556,820 ** TUITION FUNDS FOR BUILDING LEVEL ACTIVITES ARE NOW ACCOUNTED FOR IN THE SPECIAL EDUCATON TUTITION BUDGET. 15

18 BOARD OF EDUCATION Subscriptions/Dues $14,000 $14, Travel $3,000 $3, Contracted Services $3,800 $3, Board Dinners $800 $800 - $21, $21,600 PUBLIC INFORMATION Public Relatns And Communicate $27,500 $27, Travel $1,000 $1, Supplies $500 $ Contracted Services $98,000 $98,000 - $127, $127,000 SUPERINTENDENT Travel $5,000 $5, Supplies $2,500 $2, Administration $24,000 $24,000 - $31, $31,500 CURRICULUM & INSTRUCTION Foreign Language $8,580 $8, Health $3,100 $3, Math $217,300 $217, Science $60,000 $60, Social Studies $20,000 $20, English/Language Arts $43,000 $43, Gifted And Talented $77,000 $77, Enrichment Art/Music $210,000 $210, Avid-Advanc Via Individ Determ $63,000 $63, Advanced Placement Tests $35,000 $35, Instruction/Curriculum $30,000 $30, Local Testing Programs $175,000 $175, Professional Development $133,802 $133, Textbooks $100,000 $100, Travel $5,000 $5, Supplies $2,500 $2, A65 ESL $5,000 $5, B03 Correlates of Achievement $20,000 $20, Contracted Services $6,650 $6, INSTRUCTIONAL SUPPORT $0 $0 - $1,214, $1,214,932 TECHNOLOGY BRANDYWINE SCHOOL DISTRICT BUDGET FY Computer Networking $11,000 $11, Contingency $15,000 $15, Professional Development $20,000 $20, Travel $6,000 $6, Supplies $5,000 $5, Contracted Services $280,000 $280, Maintenance And Support $840,643 $840, Referendum - Technology $221,000 $221,000 - $1,398, $1,398,643

19 STATE DRIVERS EDUCATION BRANDYWINE SCHOOL DISTRICT BUDGET FY Drivers Ed/Supp Materials - $54,000 $54,000 - $54, $54,000 SUPPORT SERVICES Academic Support $94,000 $94, Brandywine Community School $1,350,000 $1,350, Alternative Schools - Consortium $70,000 $70, Intervention $540,000 $540, Nurses $115,000 $115, Travel $5,000 $5, Supplies $15,000 $15, Contracted Services $75,000 $75, School Resource Officers $360,000 $360, Legal Fees $60,000 $60,000 - $2,684, $2,684,000 SPECIAL EDUCATION LOCAL Extra Time Programs $25,000 $25, Homebound $60,000 $60, Funds - Districtwide $25,000 $25, Substitutes $5,000 $5, Summer School $15,000 $15, Supplies $20,000 $20, Contracted Services $560,000 $560, Disability Benefit $15,000 $15,000 - $725, $725,000 SPECIAL EDUCATION UNIQUE ALTERNATIVES Private Placement Tuition $400,000 $400, Contracted Services $1,376,247 $1,376,247 $1,776, $1,776,247 IDEA PRESCHOOL Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Supplies $18,000 $18, Salaries $60,161 $60, Indirect Costs $3,181 $3,181 $81, $81,342 COST RECOVERY PROGRAM Travel $1,000 $1, Supplies $1,500 $1, Salaries $93,000 $93,000 $95, $95,500

20 BUSINESS OFFICE/FINANCE BRANDYWINE SCHOOL DISTRICT BUDGET FY Substitutes $1,300,000 $1,300, Contingency $315,000 $315, Printing $60,000 $60, Travel $7,500 $7, Tuition Reimbursement $100,000 $100, Supplies $10,000 $10, Equipment Rental $500,000 $500, Insurance $225,000 $225, Contracted Services $270,000 $270, Officials Fees (All buildings) $125,000 $125,000 - $2,912, $2,912,500 FACILITIES MANAGEMENT OPERATIONS Networks $75,000 $75, Safety $150,000 $150, Custodial Supplies $320,000 $320, Minor Capital Projects $640,000 $640, Supplies $600,000 $600, Athletic Fields $115,000 $115, Telephone $60,000 $60, Contracted Services $1,500,000 $1,500, Maintenance Contracts $160,000 $160,000 - $3,620, $3,620,000 STATE SALARIES Academic Support $700,000 $700, Academic Excellence $1,600,000 $1,600, Academic Excellence Salaries $715,000 $715, Psychologist $75,000 $75, District Office $2,450,000 $2,450, Nurses $1,350,000 $1,350, Paraprofessionals $650,395 $650, Sick Leave Pay Off Bank $450,000 $450, Summer School $650,000 $650, Visiting Teacher $190,000 $190, Vacation Leave Pay Off Bank $120,000 $120, Teacher $50,959,475 $50,959, A30 Driver Education $600,000 $600, Custodial Services $7,000,000 $7,000, Related Services $2,850,000 $2,850, Secretaries $2,900,000 $2,900, SCHOOL OFFICE $3,950,000 $3,950,000 $77,209, $77,209,870

21 LOCAL SALARIES BRANDYWINE SCHOOL DISTRICT BUDGET FY Academic Support $460,000 $460, General $67,000 $67, Jrotc $50,000 $50, Academic Excellence $935,000 $935, Academic Excellence Salaries $555,000 $555, Psychologist $45,000 $45, Child Care $30,000 $30, Extended School Year (Esy) $150,000 $150, District Office $2,300,000 $2,300, Extra Pay Extra Respon $1,800,000 $1,800, Guidance $30,000 $30, Nurses $785,000 $785, Paraprofessionals $25,000 $25, Sick Leave Pay Off Bank $55,000 $55, Visiting Teacher $93,000 $93, Vacation Leave Pay Off Bank $100,000 $100, Teacher $29,545,408 $29,545, Athletic Fields $5,000 $5, A30 Driver Education $315,000 $315, A50 Early Childhood Initiatives $325,000 $325, A65 ESL $330,000 $330, A80 Guidance Services and Homeless $80,000 $80, Custodial Services $3,800,000 $3,800, Related Services $1,000,000 $1,000, Secretaries $1,650,000 $1,650, SCHOOL OFFICE $3,400,000 $3,400, Secretary Substitute $40,000 $40, Custodial Substitute $215,000 $215, Lunch $105,000 $105,000 - $48,290, $48,290,408 TITLE I Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Carrcroft Elementary School $244,531 $244, Maple Lane Elementary School $247,806 $247, Claymont Elementary School $491,246 $491, David W. Harlan Es $283,831 $283, Pierre S. Dupont Es $433,388 $433, Talley Middle School $353,697 $353, Mount Pleasant Es $374,439 $374, Brandywine High School $64,999 $64, Bush PreSchool $74,232 $74, Travel $1,750 $1, Office Supplies $6,855 $6, Parent Outreach $32,562 $32, Professional Development $92,307 $92, Administration $291,780 $291, Salaries $30,459 $30, Contracted Services $100,000 $100, Homeless $17,450 $17, Indirect Costs $162,298 $162, Title I - Non-Public Schools $50,000 $50, Audit Fees $2,527 $2,527 $3,356, $3,356,157

22 IDEA BRANDYWINE SCHOOL DISTRICT BUDGET FY 2018 Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Travel $7,000 $7, Supplies $288,916 $288, Salaries $2,140,223 $2,140, Contracted Services $338,983 $338, Indirect Costs $143,508 $143,508 $2,918, $2,918,630 TITLE II Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Foreign Language $5,000 $5, Math $8,357 $8, Science $7,995 $7, Social Studies $3,995 $3, English/Language Arts $19,165 $19, Salaries $538,722 $538, A27 Science Coalition $68,481 $68, Title Ii - Non-Public Schools $32,386 $32,386 $684, $684,101 TITLE III Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Training $742 $ Supplies $5,428 $5, Salaries $13,281 $13, Contracted Services $22,639 $22, Indirect Costs $844 $ Audit Fees $461 $461 $43, $43,395 PERKINS Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Contracted Services $51,395 $51, Travel $9,473 $9, Supplies $183,460 $183,460 $244, $244,328 OTHER FEDERAL FUNDS Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET HOMELESS $14,250 $14, Opportunity Grant $100,000 $100, Misc. Grants $25,000 $25,000 $139, $139,250 Title IV Operating Program FEDERAL LOCAL OTHER TUITION FY 18 Unit Code FUNDS FUNDS LOCAL FUNDS TAX FUNDS BUDGET Salaries $36,372 $36, Contracted Services $75,687 $75, Supplies $7,500 $7,500 $119, $119,559

23 HUMAN RESOURCES BRANDYWINE SCHOOL DISTRICT BUDGET FY Health Services $15,000 $15, Professional Development $16,000 $16, Recruiting $18,000 $18, Travel $10,000 $10, Supplies $15,000 $15, Teacher Of The Year $2,500 $2, Security $6,000 $6, Contracted Services $16,000 $16,000 - $98, $98,500 CHILD NUTRITION Child Nutrition $2,100,000 $2,100, Div I Salaries/Othr State Prog $500,000 $500, Child Nutrition-State Salaries $1,100,000 $1,100, Child Nutrition-Local Salaries $1,000,000 $1,000, Salaries $700,000 $700, East Side Charter School $125,000 $125, Default Program Code $800,000 $800,000 $1,100,000 - $5,225,000 - $6,325,000 UTILITIES Telephone $110,000 $110, Electricity $1,750,000 $1,750, Gas-Propane $500,000 $500, Water/Sewage $450,000 $450,000 - $2,810, $2,810,000 STATE TRANSPORTATION Summer School $60,000 $60, Transportation $100,000 $100, Supplies $1,000 $1, Salaries $2,747,680 $2,747, Operations $30,000 $30, Fuel $190,000 $190, Maintenance And Support $160,000 $160, Homeless $160,000 $160,000 $3,448, $3,448,680 OTHER LOCAL FUNDS Foreign Language $25,000 $25, Jrotc $70,000 $70, Pre-K $90,000 $90, Science $20,000 $20, Child Care $25,000 $25, BRINC (Consortium) $150,000 $150, Summer School $55,000 $55, Indirect Costs $599,000 $599, $1,034,000 - $1,034,000

24 LOCAL TRANSPORTATION BRANDYWINE SCHOOL DISTRICT BUDGET FY Alternative Schools $25,000 $25, Field Trips $60,000 $60, Summer School $50,000 $50, Salaries $900,000 $900, Operations $70,000 $70, Athletics $80,000 $80, Fuel $35,000 $35, Maintenance And Support $190,000 $190, Homeless $15,000 $15, Activities Transportation $100,000 $100, Default Program Code $951,000 $951,000 - $2,476, $2,476,000 DEBT SERVICE DEBT SERVICE $6,722,721 $6,722, $6,722,721 - $6,722,721 SPECIAL EDUCATION TUITION Extra Time Programs $50,000 $50, Substitutes $40,000 $40, Paraprofessionals $65,000 $65, Private Placement Tuition $800,000 $800, Summer School $440,000 $440, Travel $2,500 $2, Supplies $140,000 $140, Salaries $7,525,000 $7,525, Needs-Based Tuition (Building Use this) $90,000 $90, Contracted Services $2,250,000 $2,250, Special School Tuition Payment $1,377,500 $1,377, $12,780,000 $12,780,000 TECHNOLOGY MATCH Technology $390,000 $390, Secretaries $35,000 $35, $425,000 - $425,000 MATCH TAX MCI/READING Reading Specialist $479,022 $479, Minor Capital Projects $500,000 $500, Default Program Code $723,530 $723, $1,702,552 - $1,702,552 STUDENT SERVICES Integrated Studies $233,767 $233, Immersion $10,000 $10,000 $10,000 $233, $243,767

25 OTHER PROGRAMS ECAP BRANDYWINE SCHOOL DISTRICT BUDGET FY Salaries $391,380 $66,224 $457, Travel/Mileage $400 $ Professional Development $350 $ Uniform Fund $200 $ Membership Dues $410 $ Office Supplies $2,500 $2, Classroom Supplies $2,986 $2, Activities Fund $600 $ A06 Policy Council $300 $ Parent Engagement $500 $ Dental/Medical Expenses $250 $ Field Trips $2,500 $2,500 $391,380 $77, $468,600

26 BRANDYWINE SCHOOL DISTRICT ENROLLMENT AND UNIT HISTORY FY 08 to FY 18 Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Change From PY Brandywine SITE Hanby (2) Carrcroft Darley Road Forwood (5) Lancashire Lombardy Maple Lane Mt. Pleasant (34) Claymont Harlan (3) PS Dupont (16) Hanby MS Springer MS Talley MS Brandywine HS 1,168 1,157 1,132 1, (20) Concord HS 1,179 1,268 1,282 1,353 1,315 1,217 1,099 1,086 1,126 1,153 1, Mt Pleasant HS ,032 1,120 1,108 1,073 1,024 (49) Bush Totals 10,210 10,332 10,366 10,657 10,801 10,852 10,802 10,740 10,580 10,400 10, Enrollment Breakdown Regular PreK Regular K-3 2,846 2,971 3,053 3,093 3,165 3,241 3,285 3,184 3,083 3,013 2,957 (56) Regular ,342 6,329 6,317 6,475 6,520 6,427 6,308 6,319 6,190 6,087 6,084 (3) Basic Special Ed Intensive Special Ed Complex Special Ed Totals 10,210 10,332 10,366 10,657 10,801 10,852 10,802 10,740 10,580 10,400 10, Units Regular PreK Regular K (3) Regular (0) Basic Special Ed Intensive Special Ed Complex Special Ed Vocational (0) Totals

27 BRANDYWINE SCHOOL DISTRICT GRADE LEVEL ENROLLMENT HISTORY FY 10 to FY 18 By Build. By Build. FY10 FY 11 FY 12 FY 13 FY14 FY15 FY16 FY17 FY18 Change Config Change Config Pre-K K (11) Grade (23) Grade (45) (13) Grade (59) (7) Grade Grade (13) (4) Grade Grade (4) 77 Grade Grade (93) Grade (72) (125) Grade Grade (11) (21) (90) (305) Total Enrollment 10,366 10,657 10,801 10,852 10,802 10,740 10,580 10,400 10,475 (105) Year to Year Change (50) (62) (160) (340) (105) Since FY09 Reconfig Last Year Since