ORIGINAL. Annual Operating Budget Of Livingston Parish Public Schools

Transcription

1 Annual Operating Budget Of Livingston Parish Public Schools For the Period July 1, 2015 through June 30, 2016

2 2015/16 Original Annual Operating Budget Budget & Goals Committee Meeting July 30, 2015 For Board Adoption on August 20, 2015 General Fund Fund 01 Terry Hughes, Business Manager Second Sales Tax Fund 02 Ashley Aime, Accountant 7 Mill Maintenance Fund 03 Ashley Aime, Accountant Sinking Fund Fund 04 Terry Hughes, Business Manager Construction Fund 05 Terry Hughes, Business Manager School Food Service Fund 09 Christal Glascock, Accountant Leah Smith, Supervisor of Child Nutrition Programs Federal Funds Fund 06 Fund 10 Ashley Aime, Accountant Eric Penalber, Director of Special Education Programs Ashley Aime, Accountant Sharon Anderson, Director of Federal Programs 1

3 Federal Funds (Continued) Fund 11 Fund 12 Christina Coats, Accountant Ashley Aime, Accountant Sharon Anderson, Director of Federal Programs State Funds Fund 13 Fund 14 Christina Coats, Accountant Christina Coats, Accountant Contact Information Terry Hughes Kim Stewart Ashley Aime Sharon Anderson Christina Coats Eric Penalber Christal Glascock Leah Smith

4 Livingston Parish Public Schools Recap of 2015/16 Original Budgets for All Funds 2015/ / /16 7/1/2015 6/30/2016 Projected Projected Projected Annual Projected Projected Fund Revenues Disbursements Surplus (Deficit) Fund Balance Fund Balance 01 General Fund 196,649,551 (197,991,228) (1,341,677) 15,466,638 14,124, nd Sales Tax 19,204,050 (21,216,305) (2,012,255) 19,690,025 17,677, Mill Maintenance 7,773,564 (7,661,383) 112,181 1,649,259 1,761, Sinking Fund 9,298,900 (9,273,563) 25,337 4,134,548 4,159, Construction 6,875,127 (14,812,024) (7,936,897) 24,508,758 16,571, Special Ed (IDEA) 4,846,389 (4,846,389) 09 School Food Service 13,500,267 (13,372,388) 127, , , Title I 4,680,638 (4,680,638) 11 Special Federal 1,525,687 (1,525,687) 12 Other Federal Programs 839,817 (839,817) 13 8(G) Funds 284,793 (284,793) 14 Other State Programs 1,651,797 (1,651,797) GRAND TOTAL ALL FUNDS $ 267,130,580 $ (278,156,012) $ (11,025,432) $ 65,886,996 $ 54,861,564 Original Adoption August 20, 2015 Revision Final 3

5 GENERAL FUND 4

6 Livingston Parish Public Schools General Fund Recap of 2015/16 Original Budget % OF % OF 2012/ / / /16 TOTAL CHANGE REVENUES: Local Sources $ 29,403,414 $ 30,066,725 $ 32,961,000 $ 34,541,000 18% 4.79% State Sources 150,396, ,970, ,494, ,823,551 81% 0.84% Federal Sources 280,192 0% 0.00% Other Sources of Funds (KP Code ) 1,025,067 1,140,369 2,302,000 2,285,000 1% 0.74% TOTAL REVENUES $ 181,104,762 $ 187,177,150 $ 193,757,304 $ 196,649, % DISBURSEMENTS : INSTRUCTION Regular Ed Programs (1100) $ 87,930,903 $ 92,083,595 $ 95,107,300 $ 97,060,500 49% 2.05% Special Ed Programs (1200) 26,206,664 27,453,208 28,405,000 28,826,000 15% 1.48% Career & Technical Ed Programs (1300) 2,599,812 2,687,703 2,924,600 3,019,600 2% 3.25% Other Instructional Programs (1400) 1,831,010 1,986,542 2,260,500 2,260,500 1% 0.00% Special Programs (1500) 22, , , ,500 0% 2.55% Adult/Continuing Ed Programs (1600) 10,404 19,580 34,650 40,650 0% 17.32% TOTAL INSTRUCTION $ 118,601,522 $ 124,554,193 $ 129,203,550 $ 131,666,750 67% SUPPORT SERVICES Pupil Support (2100) $ 11,445,151 $ 12,013,959 $ 12,427,500 $ 12,513,500 6% 0.69% Instructional Staff (2200) 6,095,995 5,889,843 5,716,800 5,835,800 3% 2.08% General Administration (2300) 3,436,644 3,543,997 3,745,700 3,633,700 2% 2.99% School Administration (2400) 12,892,673 13,372,052 13,948,100 13,616,100 7% 2.38% Business Services (2500) 2,005,671 2,093,910 2,367,650 2,372,650 1% 0.21% Operation & Maintenance of Plant (2600) 6,788,833 7,244,942 7,402,000 7,465,000 4% 0.85% Student Transportation (2700) 12,045,360 13,469,310 14,975,500 15,117,500 8% 0.95% Central Services (2800) 2,115,977 2,008,752 2,279,000 2,459,000 1% 7.90% TOTAL SUPPORT SERVICES $ 56,826,304 $ 59,636,765 $ 62,862,250 $ 63,013,250 32% OPERATION OF NONINSTR SVC Food Service Operations (3100) $ $ $ $ 0% 0.00% Enterprise Services (3200) 0% 0.00% Community Service Operations (3300) 15,001 15,001 15,001 15,001 0% 0.00% TOTAL OPERATION OF NONINSTR $ 15,001 $ 15,001 $ 15,001 $ 15,001 0% FACILITY ACQUIS & CONSTR SVC (4000) $ $ $ 4,100 $ 0% 0.00% DEBT SERVICES (5100) $ $ $ 226,000 $ 452,000 0% % OTHER USES OF FUNDS (KP Code ) $ 2,449,820 $ 2,391,070 $ 2,356,227 $ 2,356,227 1% 0.00% LOCAL REVENUE TRANSFER OUT (5300) $ 213,476 $ 296,450 $ 451,000 $ 488,000 0% 8.20% TOTAL DISBURSEMENTS $ 178,106,123 $ 186,893,478 $ 195,118,128 $ 197,991, % CURRENT YEAR SURPLUS (DEFICIT) $ 2,998,639 $ 283,672 $ (1,360,824) $ (1,341,677) PRIOR YEAR AUDIT ADJ $ $ $ $ PRIOR YEAR FUND BALANCE $ 13,545,151 $ 16,543,790 $ 16,827,462 $ 15,466,638 CURRENT YEAR FUND BALANCE $ 16,543,790 $ 16,827,462 $ 15,466,638 $ 14,124,961 RESTRICTED RESERVES $ 7,616,148 $ 7,616,148 $ 7,621,661 $ 7,621,661 54% NONRESTRICTED RESERVES $ 8,927,642 $ 9,211,314 $ 7,844,977 $ 6,503,300 46% CURRENT YEAR FUND BALANCE $ 16,543,790 $ 16,827,462 $ 15,466,638 $ 14,124, % 5

7 Livingston Parish Public Schools General Fund 2015/16 Original Budget Schedule of Budget by Object % OF % OF OBJ 2012/ / / /16 TOTAL CHANGE REVENUE 1000 Local Sources $ 29,403,414 $ 30,066,725 $ 32,961,000 $ 34,541,000 18% 4.79% 3000 State Sources 150,396, ,970, ,494, ,823,551 81% 0.84% 4000 Federal Sources 280,192 0% 0.00% 5000 Other Sources of Funds 1,025,067 1,140,369 2,302,000 2,285,000 1% 0.74% TOTAL REVENUE $ 181,104,762 $ 187,177,150 $ 193,757,304 $ 196,649, % EXPENDITURES 100 Salaries $ 112,012,122 $ 115,342,355 $ 116,860,300 $ 117,938,500 60% 0.92% 200 Benefits 49,904,476 54,532,713 58,216,050 58,468,550 30% 0.43% 300 Purchased Professional Services 744,447 1,284,667 1,536,301 1,590,701 1% 3.54% 400 Purchased Property Services 1,247,777 1,245,987 1,598,000 1,641,000 1% 2.69% 500 Other Purchased Services 2,300,836 2,254,100 2,832,750 2,957,750 0% 4.41% 600 Supplies 6,880,785 6,135,182 6,918,000 6,995,000 4% 1.11% 700 Property 644,957 1,643,799 2,194,000 3,174,000 2% 44.67% 800 Other 1,707,427 1,767,155 2,155,500 2,381,500 1% 10.48% 900 Other Uses of Funds 2,663,296 2,687,520 2,807,227 2,844,227 1% 1.32% TOTAL EXPENDITURES $ 178,106,123 $ 186,893,478 $ 195,118,128 $ 197,991, % CURRENT YEAR SURPLUS (DEFICIT) $ 2,998,639 $ 283,672 $ (1,360,824) $ (1,341,677) PRIOR YEAR AUDIT ADJ $ $ $ $ PRIOR YEAR FUND BALANCE $ 13,545,151 $ 16,543,790 $ 16,827,462 $ 15,466,638 CURRENT YEAR FUND BALANCE $ 16,543,790 $ 16,827,462 $ 15,466,638 $ 14,124,961 The % of Change is the change from the prior year final budget to the current year original budget. 6

8 100 Salaries $ 108,327, % $ 112,012, % $ 115,342, % $ 116,860, % $ 117,938, % $ 9,611, % 200 Benefits 48,602, % 49,904, % 54,532, % 58,216, % 58,468, % $ 9,866, % 300 Purchased Professional Services 825, % 744, % 1,284, % 1,536, % 1,590, % $ 765, % 400 Purchased Property Services 991, % 1,247, % 1,245, % 1,598, % 1,641, % $ 649, % 500 Other Purchased Services 2,201, % 2,300, % 2,254, % 2,832, % 2,957, % $ 756, % 600 Supplies 7,570, % 6,880, % 6,135, % 6,918, % 6,995, % $ (575,187) 0.85% 700 Property 302, % 644, % 1,643, % 2,194, % 3,174, % $ 2,871, % 900 Other Uses of Funds 2,387, % 2,663, % 2,687, % 2,807, % 2,844, % $ 457, % Livingston Parish Public Schools General Fund History of Spending by Objects from 2011/12 to 2015/ / / / / /16 $ Change from % Change from Object Actual % of Exp Actual % of Exp Actual % of Exp Final Budget % of Exp Original Budget % of Exp 2011/12 to 2015/ /12 to 2015/ Other 1,023, % 1,707, % 1,767, % 2,155, % 2,381, % $ 1,357, % Total Expenditures $ 172,231,724 $ 178,106,123 $ 186,893,478 $ 195,118,128 $ 197,991,228 $ 25,759,504

9 Livingston Parish Public Schools General Fund 2015/16 Original Budget Detailed Schedule of Expense Object Codes 100 SALARIES % OF 2012/ / / /16 CHANGE 5111 OFF/ADMIN/MANAGERS $ 9,880,180 $ 9,878,998 $ 9,600,500 $ 9,563, % 5112 TEACHERS 73,372,939 75,727,277 76,661,800 77,663, % 5113 THERAPISTS/SPEC/COUNSELORS 7,126,802 7,313,557 7,415,000 7,495, % 5114 CLERICAL/SECRETARIAL 3,048,537 3,208,285 3,273,000 3,296, % 5115 PARAPROFESSIONAL 5,529,059 5,869,210 6,228,000 6,297, % 5116 SERVICE WORKERS 7,821,160 8,226,788 8,445,000 8,440, % 5117 SKILLED CRAFTS 13, % 5118 DEGREED PROFESSIONALS 945,616 1,074,937 1,102,000 1,112, % 5119 OTHER SALARIES 768, , , , % 5123 SUBSTITUTE 2,538,226 2,449,512 2,612,000 2,667, % 5140 SABBATICAL LEAVE 930, , , , % 5150 STIPEND 36,898 39,625 50,000 50, % 200 EMPLOYEE BENEFITS TOTAL SALARIES $ 112,012,122 $ 115,342,355 $ 116,860,300 $ 117,938, GROUP INSURANCE $ 13,999,438 $ 14,470,118 $ 15,613,500 $ 16,861, % 5225 MEDICARE 1,403,746 1,464,313 1,524,150 1,539, % 5231 LA TEACHERS RETIREMENT 23,921,693 27,494,172 28,613,000 27,445, % 5233 LA SCHOOL EMP. RTM SYSTEM 2,463,194 2,693,588 2,788,600 2,563, % 5239 DEFERRED COMP 35,901 35,097 43,300 43, % 5250 UNEMPLOYMENT COMPENSATION 34,362 15,331 40,000 30, % 5260 WORKERS COMPENSATION 794,922 1,049,975 1,111,500 1,076, % 5270 HEALTH BENEFITS 6,469,645 7,012,965 7,666,000 8,430, % 5281 SICK LEAVE SEVERANCE PAY 392, , , , % 5282 ANNUAL LEAVE SEVERANCE PAY 388,961 41, ,000 73, % TOTAL EMPLOYEE BENEFITS $ 49,904,476 $ 54,532,713 $ 58,216,050 $ 58,468, PURCHASED PROFESSIONAL & TECHNICAL SERVICES 5300 PURCHASED PROF/TECH SVCS $ 84,680 $ 620,665 $ 845,601 $ 898, % 5313 PENSION FUND 180, , , , % 5314 SALES TAX COLLECTION FEES 30,567 22,098 40,000 40, % 5316 ELECTION FEES 1,000 1, % 5332 LEGAL SERVICES 234, , , , % 5333 AUDIT/ACCOUNTING SVCS 46,000 47,000 54,000 56, % 5339 OTHER PROFESSIONAL SERVICES 35,289 32,870 40,000 40, % 5340 PURCHASED TECH SVC 133, , , , % TOTAL PURCHASED PROF & TECH SVCS $ 744,447 $ 1,284,667 $ 1,536,301 $ 1,590, PURCHASED PROPERTY SERVICES 5411 WATER/SEWAGE $ 2,196 $ 3,014 $ 3,000 $ 3, % 5421 DISPOSAL SERVICES 9,386 15,089 15,000 18, % 5430 REPAIR & MAINT 1,196,269 1,160,483 1,277,500 1,277, % 5442 RENTAL OF EQUIP & VEHICLES 39,926 67, , , % TOTAL PURCHASED PROPERTY SVCS $ 1,247,777 $ 1,245,988 $ 1,598,000 $ 1,641,000 8

10 Livingston Parish Public Schools General Fund 2015/16 Original Budget Detailed Schedule of Expense Object Codes 500 OTHER PURCHASED SERVICES % OF 2012/ / / /16 CHANGE 5500 OTHER PURCHASED SERVICES $ $ 12,000 $ 12,000 $ 12, % 5513 PYMTS IN LIEU OF TRANSPORTATIO 5,284 3,694 6,000 6, % 5521 LIABILTY INSURANCE 149, , , , % 5522 PROPERTY INSURANCE 663, , , , % 5523 FLEET INSURANCE 255, , , , % 5524 ERRORS & OMISSIONS INSURANCE 18,851 18,851 45,000 30, % 5525 FAITHFUL PERFORMANCE BONDS 8,522 9,253 10,000 10, % 5530 TELEPHONE & POSTAGE 582, , , , % 5540 ADVERTISING 19,217 10,560 20,000 20, % 5550 PRINTING & BINDING 5,000 5, % 5564 TUIT TO INTER ED AGEN IN STATE 280, , % 5582 TRAVEL 298, , , , % 5583 OPERATIONAL ALLOWANCE 300, , , , % 600 SUPPLIES TOTAL OTHER PURCHASED SVCS $ 2,300,836 $ 2,254,100 $ 2,832,750 $ 2,957, M & S $ 2,394,448 $ 2,060,105 $ 2,601,000 $ 2,625, % 5615 SUPPLIESTECHNOLOGY RELATED 1,249,263 1,629, , , % 5621 NATURAL GAS 1,085 1,664 5,000 5, % 5622 ELECTRICITY 92, , , , % 5626 GASOLINE 1,292,127 1,353,633 1,235,000 1,230, % 5640 BOOKS & PERIODICALS 153, , , , % 5642 TEXTBOOKS 1,697, ,109 1,940,000 2,000, % 700 PROPERTY TOTAL SUPPLIES $ 6,880,785 $ 6,135,182 $ 6,918,000 $ 6,995, EQUIPMENT 643,885 1,141,699 1,964,000 $ 2,079, % 5734 TECHNOLOGY RELATED HARDWARE 1, , , , % 5735 TECHNOLOGY SOFTWARE 42, , % TOTAL PROPERTY $ 644,957 $ 1,643,800 $ 2,194,000 $ 3,174, DEBT SERVICE AND MISCELLANEOUS 5810 DUES & FEES 23,965 24,033 32,000 32, % 5820 JUDGEMENTS AGAINST THE LEA 10,000 10, % 5831 REDEMPTION OF PRINCIPAL 226, , % 5832 INTEREST (LONGTERM) 15, % 5890 MISC 1,683,462 1,743,122 1,887,500 1,887, % TOTAL DEBT SERVICE & MISCELLANEOUS $ 1,707,427 $ 1,767,155 $ 2,155,500 $ 2,381,500 9

11 Livingston Parish Public Schools General Fund 2015/16 Original Budget Detailed Schedule of Expense Object Codes 900 OTHER USES OF FUNDS % OF 2012/ / / /16 CHANGE 5932 TRANSFERS OUT CONST 218, , , , % 5932 TRANSFERS OUT SFS 1,750,000 1,850,000 2,125,000 2,125, % 5932 TRANSFERS OUT 8(G) GRANTS 180, % 5932 TRANSFERS OUT OTHER STATE GT 300, , % 5940 LOCAL REVENUE TRANSFERS OUT 213, , , , % TOTAL OTHER USES OF FUNDS $ 2,663,296 $ 2,687,520 $ 2,807,227 $ 2,844,227 GRAND TOTAL ALL EXPENSE OBJECTS $ 178,106,123 $ 186,893,478 $ 195,118,128 $ 197,991,228 The % of Change is the change from the prior year final budget to the current year original budget. 10

12 Livingston Parish Public Schools General Fund Budget Local Revenues (1000) Major Local Revenue Estimates * Constitutional Tax of 3.29 Mills and 7.18 Mills Renewable Taxes These two property taxes are the third largest source of revenue for the General Fund. This is an ad valorem tax giving additional support to public elementary and secondary schools that was approved by a majority of the electors voting in the parish. The amount levied on the taxable assessed value of real and personal property is approved by the Board annually subject to the limitations approved by the voters and the Legislature. Revenue estimates are calculated using a 93% collection rate on property tax assessments projected by the Livingston Parish Tax Assessor. * 1% and 80% of 0.5% Sales and Use Taxes This is the second largest source of revenue for the General Fund. This is a tax on the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services as defined by law. Estimates are received from the Sales and Use Tax Commission. * 1% Collections by Sheriff Monies collected by the Sheriff on all ad valorem taxes collected by all taxing bodies (i.e. city, parish council, fire district, etc.). The Sheriff remits this tax directly to the Teacher's Retirement System of Louisiana. * Interest on Investments and Checking Accounts Revenue on temporary or permanent investments in interest bearing checking accounts and certificates of deposit. * Services Provided Other Local Government Fees charged for the collection of Sales and Use Taxes. * Medicaid Reimbursement Reimbursement received from the Medicaid program for services rendered to qualifying students under the program. * Federal ERate Reimbursement The Federal government set up the Schools and Librarians Universal Service Program as a part of the Telecommunications Act of 1996 with the express purpose of providing affordable access to telecommunications services. This program gives Livingston Parish Public Schools discounts of 20% to 90% on telecommunications services, Internet access, and internal connections. Budget estimates are received from the Technology Director are based on anticipated purchases for the ensuing budget year. 11

13 GENERAL FUND ACCT CODE 2013/2012 % CHG REVENUES: REVENUE FROM LOCAL SOURCES (1)CONSTITUTIONAL TAX ,449,561 1,486,824 1,540,000 1,540,000 (2)RENEWABLE TAXES ,162,592 3,244,800 3,355,000 3,355,000 UP TO 1% COLLECTIONS BY SHER , , , ,000 PENALTIES & INTEREST ON PROPERTY TAXES ,014 17,140 20,000 20,000 SALES AND USE TAXES ,453,272 20,563,750 22,510,000 23,995, TAXES COLLECTED DUE TO TIF ,412,716 1,462,235 1,550,000 1,550,000 TUITION FROM INDIVIDUALS EXC SUMMER SCH , , , ,000 INTEREST ON INVSTMNTCHECKING , , , , EARN FROM 16TH SECT PROP ,772 5,362 5,000 5,000 EARN FROM OTH REAL PROP ,262 15,826 1,000 1,000 CONTRIBUTIONS & DONATIONS ,000 5,000 5,000 BOOKS & SUPPLIES SOLD ,193 14,658 30,000 30,000 SERVICES PROVIDED OTHER GOVTS , , , , MEDICAID REIMBURSEMENT , ,105 1,000,000 1,000,000 ERATE REVENUES , , , ,000 MISC REVENUE (LOCAL) , , , ,000 TOTAL REVENUE FROM LOCAL SOURCES 29,403,414 30,066,725 32,961,000 34,541,000 12

14 Livingston Parish Public Schools General Fund Budget State Revenues (3000) Major State Revenue Estimates * Minimum Foundation Program (MFP) This is the single largest source of revenue for the General Fund. It is based on a formula adopted by the State Board of Elementary and Secondary Education (BESE) and approved by the Louisiana Legislature. This formula determines the cost of a minimum foundation program of education in all public elementary and secondary schools and helps to allocate funds to parish and city school systems. * Other Unrestricted Revenues Other funds distributed by the State to the school system; that are not dedicated, or required to be used for specific purposes. * Other Restricted Revenues Other restricted revenues received from the State that must be used for a categorical or specific purpose. * Revenue Sharing for Constitutional and Other Renewable Taxes The State of Louisiana exempts homeowners from paying property taxes on homes valued below $75,000. As a result of this exemption, the Board is expected to lose revenues which cannot be collected. State Revenue Sharing funds give a portion of this loss back to the Board. 13

15 GENERAL FUND ACCT CODE 2013/2012 % CHG REVENUE FROM STATE SOURCES STATE PUBLIC SCHOOL FUND ,607, ,519, ,680, ,680,000 16TH SECTION LAND FUND INTERES ,325 1,325 1,325 1,325 OTHER UNRESTRICTED REVENUE ,333,732 35,100 1,374,347 3, PIP ,672 58,410 50,000 40, NONPUBLIC TEXTBOOK (STATE) , ,125 6,125 OTHER RESTRICTED REVENUE ,333,732 REV SHARING CONST TAX , , , ,529 REVENUE SHARING OTHER TAXES , , , ,225 EMPLOYERS CONTR TCH RET ,994 17,602 10,000 10,000 TOTAL REVENUE FROM STATE SOURCES 150,396, ,970, ,494, ,823,551 14

16 Livingston Parish Public Schools General Fund Budget Federal Revenues (4000) Major Federal Revenue Estimates * FEMA Disaster Relief Federal funds administered by the State to provide financial assistance for repairs and/or rebuilding necessary after a natural disaster. Revenues may not always be received in every fiscal year. 15

17 GENERAL FUND ACCT CODE 2013/2012 % CHG REVENUE FROM FEDERAL SOURCES FEMA DISASTER RELIEF ,192 TOTAL REVENUE FROM FEDERAL SOURCES 280,192 16

18 Livingston Parish Public Schools General Fund Budget Other Sources of Funds Function 5000 Other Sources of Funds Description * A number of outlays of governmental funds are not properly classified as revenues, but still require budgetary or accounting control. This includes certain transfers of money from on fund to another such as: * Indirect Cost The transfer of funds from federal grants to the General Fund for those indirect costs which are not readily identifiable but are nevertheless incurred for the joint benefit of the Board. * Operating Transfers In Transactions that withdraw money from one fund and place it in another without recourse. They are as follows: * Proceeds Disposal of Rea/Personal Property 17

19 GENERAL FUND ACCT CODE 2013/2012 % CHG OTHER SOURCES OF FUNDS TRANSFER OF INDIRECT COST , , , ,000 OPERATING TRANSFERS IN , , , ,000 PROCEEDSDISP OF REAL OR PERSONAL PROP ,742 55, ,000 50, CAPITAL LEASE PROCEEDS ,092,000 1,125, TOTAL OTHER SOURCES OF FUNDS 1,025,067 1,140,369 2,302,000 2,285,000 18

20 GENERAL FUND ACCT CODE 2013/2012 % CHG TOTAL REVENUES $ 181,104,762 $ 187,177,150 $ 193,757,304 $ 196,649,551 19

21 Livingston Parish Public Schools General Fund Budget Regular Programs Function 1100 Regular Programs Description * Elementary and Secondary Activities that provide students in grades K12 with learning experiences to prepare them for activities as citizens, family members, and noncareer and technical workers. Regular Program Goals * To help students develop and maintain good physical and mental health. * To help students achieve command of the fundamental skills and knowledge which are basic to all other learning activities. * To help students learn to receive and to express ideas effectively. * To help students gain an understanding of our constitutional form of government and a knowledge of the history of the United States and accept the obligations of good citizenship. * To help students understand the scientific approach to the problem of life, recognizing the need for conservation of human and natural resources and the contributions made by science to the world in which we live. 20

22 GENERAL FUND ACCT CODE 2013/2012 % CHG EXPENDITURES: REGULAR PROGRAMS 1100 TEACHERS ,467,778 57,291,905 58,182,800 58,986, PARAPROFESSIONAL , , , , SUBSTITUTE ,929,501 1,926,287 1,975,000 2,025, SABBATICAL LEAVE , , , , GROUP INSURANCE ,760,557 6,934,613 7,350,000 7,940, MEDICARE , , , , LA TEACHERS RETIREMENT ,733,740 15,842,791 16,500,000 15,875, LA SCHOOL EMP. RTM SYSTEM ,825 13,553 14,000 14,000 DEFERRED COMP ,549 20,084 20,000 20,000 UNEMPLOYMENT COMPENSATION ,362 15,331 40,000 30, WORKERS COMPENSATION , , , ,000 HEALTH BENEFITS ,406,385 3,737,904 4,040,000 4,450, SICK LEAVE SEVERANCE PAY , , , ,000 PURCHASED PROF/TECH SVCS ,605 1,060 40,000 40,000 REPAIR & MAINT ,743 62, , ,000 OTHER PURCHASED SERVICES ,000 12,000 12,000 TUIT TO INTER ED AGEN IN STATE , , TRAVEL ,632 16,221 27,500 27,500 M & S ,243, ,474 1,015, , SUPPLIESTECHNOLOGY RELATED ,994 1,434, , ,000 TEXTBOOKS ,697, ,109 1,940,000 2,000, EQUIPMENT ,428 TECHNOLOGY RELATED HARDWARE , , , TECHNOLOGY SOFTWARE , , MISC ,977 25,901 40,000 40,000 TOTAL REGULAR PROGRAMS 87,930,903 92,083,595 95,107,300 97,060,500 21

23 Livingston Parish Public Schools General Fund Budget Special Education Programs Function 1200 Special Education Programs Description * Specially designed instruction to meet the unique needs and abilities of disabled or gifted children during regular school day, extended day, and summer school. Special Education Program Goals * To plan and implement a continuous program of skills, concepts and instruction in a learning environment designed to promote excellence in order that every student may be offered a free education to develop to their fullest potential. 22

24 GENERAL FUND ACCT CODE 2013/2012 % CHG SPECIAL ED PROGRAMS 1200 TEACHERS ,558,007 12,871,605 12,887,000 13,026, PARAPROFESSIONAL ,414,276 4,697,225 4,865,000 4,912, SUBSTITUTE , , , ,000 SABBATICAL LEAVE ,303 61, ,000 75, GROUP INSURANCE ,508,265 2,646,094 2,850,000 3,085, MEDICARE , , , ,000 LA TEACHERS RETIREMENT ,051,353 4,645,388 4,850,000 4,650, LA SCHOOL EMP. RTM SYSTEM ,945 20,091 22,000 22,000 DEFERRED COMP ,607 3,599 6,000 6,000 WORKERS COMPENSATION , , , ,000 HEALTH BENEFITS ,564,865 1,669,450 1,845,000 2,020, SICK LEAVE SEVERANCE PAY ,331 38,330 60,000 60,000 PURCHASED PROF/TECH SVCS , , , , TRAVEL ,937 76,884 85,000 95, M & S , ,000 25,000 SUPPLIESTECHNOLOGY RELATED ,613 5,920 25,000 25,000 MISC ,961 15,448 15,000 15,000 TOTAL SPECIAL ED PROGRAMS 26,206,664 27,453,208 28,405,000 28,826,000 23

25 Livingston Parish Public Schools General Fund Budget Career & Technical Education Programs Function 1300 Career & Technical Education Programs Description * Activities that provide students with the opportunity to develop the knowledge, skills and attitudes needed for employment in an occupational area such as agriculture, family and consumer sciences, trade and industry, and business and administration. Career & Technical Education Program Goals * To provide students pursuing a vocational program of study with a vigorous, more challenging and coherent program of vocational and academic studies to prepare for continued learning in either an employment or educational setting. 24

26 GENERAL FUND ACCT CODE 2013/2012 % CHG VOCATIONAL PROGRAMS 1300 TEACHERS ,656,332 1,636,178 1,660,000 1,665, SUBSTITUTE ,473 4,000 4,000 SABBATICAL LEAVE ,918 GROUP INSURANCE , , , , MEDICARE ,791 19,342 21,000 21,000 LA TEACHERS RETIREMENT , , , , DEFERRED COMP WORKERS COMPENSATION ,071 5,000 5,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,953 30,000 10, PURCHASED PROF/TECH SVCS ,500 6,500 TRAVEL ,974 18,565 30,000 40, M & S , , , , SUPPLIESTECHNOLOGY RELATED ,000 20, EQUIPMENT ,000 65, MISC , ,000 3,000 TOTAL VOCATIONAL PROGRAMS 2,599,812 2,687,703 2,924,600 3,019,600 25

27 Livingston Parish Public Schools General Fund Budget Other Instructional Programs Function 1400 Other Instructional Programs Description * Activities that provide students in grades K12 with learning experiences in school sponsored cocurricular activities, athletics, and driver education programs. These programs normally supplement the regular instructional program and include such activities as cocurricular instruction, athletics, driver education, and remediation programs. Other Instructional Program Goals * To provide additional programs that enhances or expands the regular instruction. 26

28 GENERAL FUND ACCT CODE 2013/2012 % CHG OTHER INSTRUCTIONAL PROGRAMS 1400 TEACHERS ,350,500 1,280,119 1,385,000 1,395, PARAPROFESSIONAL ,649 22,934 38,500 43, SUBSTITUTE ,073 5,000 5,000 GROUP INSURANCE ,627 35,954 55,000 55,000 MEDICARE ,988 18,204 22,000 22,000 LA TEACHERS RETIREMENT , , , , LA SCHOOL EMP. RTM SYSTEM ,029 2,711 4,000 4,000 DEFERRED COMP ,000 1,000 SICK LEAVE SEVERANCE PAY ,385 6,027 PURCHASED PROF/TECH SVCS , , ,000 REPAIR & MAINT ,075 4,538 7,500 7,500 RENTAL OF EQUIP & VEHICLES ,394 19,880 40,000 40,000 FLEET INSURANCE ,361 3,098 5,000 5,000 TRAVEL ,344 1,000 1,000 M & S ,055 35,201 85,500 85,500 GASOLINE ,557 8,866 20,000 15, MISC ,000 1,000 TOTAL OTHER INSTRUCTIONAL PROGRAMS 1,831,010 1,986,542 2,260,500 2,260,500 27

29 Livingston Parish Public Schools General Fund Budget Special Programs Function 1500 Special Programs Description * Activities primarily for students having special needs. The Special Programs include prekindergarten, culturally different students with learning disabilities, bilingual students, and special programs for other types of students. Special Program Goals * To provide experiences in which preschool children can develop a positive concept of self and school, as well as those that promote growth and development in physical, cognitive and emotional areas. 28

30 GENERAL FUND ACCT CODE 2013/2012 % CHG SPECIAL PROGRAMS 1500 TEACHERS , , , ,000 PARAPROFESSIONAL ,149 83,500 83,500 GROUP INSURANCE ,174 40,000 40,000 MEDICARE ,211 5,000 5,000 LA TEACHERS RETIREMENT ,391 57,953 85,000 85,000 LA SCHOOL EMP. RTM SYSTEM ,000 4,000 WORKERS COMPENSATION ,000 5,000 M & S ,000 2,000 SUPPLIESTECHNOLOGY RELATED , TOTAL SPECIAL PROGRAMS 22, , , ,500 29

31 Livingston Parish Public Schools General Fund Budget Adult/Continuing Education Programs Function 1600 Adult Education Programs Description * Activities that enable adults to acquire the basic skills necessary to function in today s society so that they can benefit from the completion of secondary school, enhanced family life, attaining citizenship and participating in job training and retraining programs. Adult Education Program Goals * To deliver an instructional program which meets the special needs of adult learners as they work toward GED certificates or personal goals. Programs include activities to foster the development of fundamental tools of learning; preparing students for a post secondary career; preparing students for post secondary education programs; upgrading occupational competence; preparing students for a new or different career; developing skills and appreciation for special interests; or to enrich the aesthetic qualities of life. 30

32 GENERAL FUND ACCT CODE 2013/2012 % CHG ADULT/CONTINUING ED PROGRAMS 1600 TEACHERS ,406 12,152 16,000 18, PARAPROFESSIONAL ,500 GROUP INSURANCE , , MEDICARE LA TEACHERS RETIREMENT ,077 13,000 15, DEFERRED COMP TRAVEL M & S , ,000 4, MISC TOTAL ADULT/CONTINUING ED PROGRAMS 10,404 19,580 34,650 40,650 31

33 Livingston Parish Public Schools General Fund Budget Pupil Support Services Function 2100 Pupil Support Services Description * Activities designed to assess and improve the wellbeing of students and to supplement the teaching process. These activities include Attendance and Social Work Services, Guidance Services, Health Services, Psychological and Educational Assessment Services, and Speech Pathology and Audiology Services. Pupil Support Service Goals * To enable students to derive the fullest possible educational experience from school by providing or arranging necessary social work services, psychological services, assessment services and guidance services. * To insure that all students may fully participate in educational endeavors of the school system through early screening and treatment of health problems. 32

34 GENERAL FUND ACCT CODE 2013/2012 % CHG PUPIL SUPPORT SERVICES 2100 OFF/ADMIN/MANAGERS , , , , THERAPISTS/SPEC/COUNSELORS ,126,802 7,313,557 7,415,000 7,495, CLERICAL/SECRETARIAL , , , ,000 DEGREED PROFESSIONALS , , , , OTHER SALARIES ,736 74,222 80,000 80,000 SABBATICAL LEAVE ,888 52,759 34, GROUP INSURANCE , ,578 1,000,000 1,095, MEDICARE , , , , LA TEACHERS RETIREMENT ,895,688 2,145,696 2,250,000 2,145, DEFERRED COMP ,131 1,293 2,500 2,500 WORKERS COMPENSATION ,631 16,916 10,000 10,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,321 33,150 40,000 30, ANNUAL LEAVE SEVERANCE PAY ,000 2,000 TRAVEL ,892 70,041 80,000 80,000 M & S ,519 13,200 36,000 36,000 SUPPLIESTECHNOLOGY RELATED ,184 22,176 10,000 10,000 MISC ,883 4,044 8,000 8,000 TOTAL PUPIL SUPPORT SERVICES 11,445,151 12,013,959 12,427,500 12,513,500 33

35 Livingston Parish Public Schools General Fund Budget Instructional Staff Services Function 2200 Instructional Staff Services Description * Activities associated with assisting the instructional staff with the content and the process of providing learning experiences for students. These activities include Improvement of Instructional Services, Instruction and Curriculum Development Services, Instructional Staff Training Services, and Library/Media Services. Instructional Staff Service Goals * Provide supervision and administrative leadership for regular and special education services for the parish and to continually seek methods of improving the quality of instruction. 34

36 GENERAL FUND ACCT CODE 2013/2012 % CHG INSTRUCTIONAL STAFF SERVICES 2200 OFF/ADMIN/MANAGERS ,656,984 1,443,894 1,268,000 1,315, TEACHERS ,319,995 2,397,240 2,296,000 2,338, CLERICAL/SECRETARIAL ,381 83,743 87,000 90, PARAPROFESSIONAL ,542 53,780 55,000 55,000 SUBSTITUTE ,263 3,000 3,000 SABBATICAL LEAVE ,644 23,000 60, STIPEND ,898 39,625 50,000 50,000 GROUP INSURANCE , , , , MEDICARE ,734 41,414 45,000 45,000 LA TEACHERS RETIREMENT , ,294 1,000, , LA SCHOOL EMP. RTM SYSTEM ,244 9,099 9,500 9,500 DEFERRED COMP WORKERS COMPENSATION ,000 1,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,071 7,652 20,000 20,000 ANNUAL LEAVE SEVERANCE PAY ,681 33,342 10,000 10,000 TRAVEL ,270 37,772 40,000 40,000 M & S ,933 55,000 60,000 60,000 SUPPLIESTECHNOLOGY RELATED ,005 5,000 5,000 BOOKS & PERIODICALS , , , ,000 EQUIPMENT ,487 8,000 8,000 MISC ,000 1,000 TOTAL INSTRUCTIONAL STAFF SERVICES 6,095,995 5,889,843 5,716,800 5,835,800 35

37 Livingston Parish Public Schools General Fund Budget General Administration Function 2300 General Administration Description * Activities concerned with establishing and administering policy for operating the local educational agency. Activities include the Board of Education Services and Executive Administrative Services. General Administration Goals * The Board's goal is to develop policies and procedures that demand the highest standards of excellence possible with the focus on the student. His or her education is the central concern of the Board's policies and administrative regulations. The Board shall also provide for the construction of a sufficient number of school buildings to meet the demands of present and future student enrollments and, in doing so, provide the highest type of educational environment for students at the lowest expenditure of tax dollars. 36

38 GENERAL FUND ACCT CODE 2013/2012 % CHG GENERAL ADMINISTRATION 2300 OFF/ADMIN/MANAGERS , , , , CLERICAL/SECRETARIAL , , , ,000 GROUP INSURANCE ,214 70,515 80,000 90, MEDICARE ,274 9,227 10,000 10,000 LA TEACHERS RETIREMENT , , , , HEALTH BENEFITS ,247 34,430 40,000 45, SICK LEAVE SEVERANCE PAY ,000 12,000 ANNUAL LEAVE SEVERANCE PAY , , PURCHASED PROF/TECH SVCS ,000 3,400 4,000 4,000 PENSION FUND , , , ,700 SALES TAX COLLECTION FEES ,567 22,098 40,000 40,000 ELECTION FEES ,000 1,000 LEGAL SERVICES , , , ,000 AUDIT/ACCOUNTING SVCS ,000 47,000 54,000 56, LIABILTY INSURANCE , , , ,000 ERRORS & OMISSIONS INSURANCE ,851 18,851 45,000 30, FAITHFUL PERFORMANCE BONDS ,522 9,253 10,000 10,000 TRAVEL ,277 20,598 23,000 23,000 M & S ,759 4,676 5,000 5,000 SUPPLIESTECHNOLOGY RELATED ,000 15,000 EQUIPMENT ,000 6,000 DUES & FEES ,440 17,133 25,000 25,000 JUDGEMENTS AGAINST THE LEA ,000 10,000 MISC ,490,812 1,548,679 1,657,000 1,657,000 TOTAL GENERAL ADMINISTRATION 3,436,644 3,543,997 3,745,700 3,633,700 37

39 Livingston Parish Public Schools General Fund Budget School Administration Function 2400 School Administration Description * Activities concerned with the overall administrative responsibility for a school. This includes supervision and maintenance of school records and the coordination of instructional activities. School Administration Goals * To insure planning, organization and implementation of all educational and supportive activities of the school. * To provide a school environment that is conducive to a good teaching/learning process. 38

40 GENERAL FUND ACCT CODE 2013/2012 % CHG SCHOOL ADMINISTRATION 2400 OFF/ADMIN/MANAGERS ,782,763 6,972,279 6,990,000 6,878, CLERICAL/SECRETARIAL ,251,335 2,389,726 2,428,000 2,443, SABBATICAL LEAVE ,458 61,414 30,000 30,000 GROUP INSURANCE ,057,709 1,061,149 1,160,000 1,225, MEDICARE , , , ,000 LA TEACHERS RETIREMENT ,065,497 2,389,591 2,500,000 2,350, LA SCHOOL EMP. RTM SYSTEM DEFERRED COMP ,000 1,000 WORKERS COMPENSATION ,418 2,232 5,000 5,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,842 8,578 60,000 30, ANNUAL LEAVE SEVERANCE PAY , ,000 50, PURCHASED PROF/TECH SVCS ,900 6,900 40,000 40,000 TRAVEL ,000 3,000 M & S ,850 2,350 4,000 4,000 DUES & FEES ,525 6,900 7,000 7,000 TOTAL SCHOOL ADMINISTRATION 12,892,673 13,372,052 13,948,100 13,616,100 39

41 Livingston Parish Public Schools General Fund Budget Business Services Function 2500 Business Services Description * Activities concerned with paying, transporting, exchanging, and maintaining goods and services for the Board. Included are the fiscal and internal services such as budgeting, payroll, internal auditing, financial accounting, property accounting, purchasing, printing, and warehousing. Business Service Goals * To provide leadership in developing, implementing, and maintaining the highest standards possible in the area of sound fiscal management. It is also a goal for the budget to be presented as a policy document, a financial plan, an operations guide, and a communications device. 40

42 GENERAL FUND ACCT CODE 2013/2012 % CHG BUSINESS SERVICES 2500 OFF/ADMIN/MANAGERS , , , , CLERICAL/SECRETARIAL , , , ,000 DEGREED PROFESSIONALS , , , ,000 OTHER SALARIES , , , , GROUP INSURANCE , , , , MEDICARE ,642 13,585 15,000 15,000 LA TEACHERS RETIREMENT , , , , LA SCHOOL EMP. RTM SYSTEM ,659 59,009 50,000 45, DEFERRED COMP , ,400 1,400 WORKERS COMPENSATION ,006 60,000 25, HEALTH BENEFITS ,494 68,861 78,000 85, SICK LEAVE SEVERANCE PAY ,776 4,176 10,000 5, ANNUAL LEAVE SEVERANCE PAY ,812 1,000 1,000 PURCHASED PROF/TECH SVCS , ,000 2, PURCHASED TECH SVC , , , ,000 REPAIR & MAINT ,124 89, , ,000 RENTAL OF EQUIP & VEHICLES ,732 1,201 7,500 7,500 TELEPHONE & POSTAGE ,576 17,943 30,000 30,000 ADVERTISING ,217 10,560 20,000 20,000 PRINTING & BINDING ,000 5,000 TRAVEL ,193 13,829 16,250 16,250 M & S , , , ,000 SUPPLIESTECHNOLOGY RELATED ,050 2,144 5,000 5,000 EQUIPMENT ,831 30, , ,000 TECHNOLOGY RELATED HARDWARE ,000 10,000 MISC ,834 5,131 6,000 6,000 TOTAL BUSINESS SERVICES 2,005,671 2,093,910 2,367,650 2,372,650 41

43 Livingston Parish Public Schools General Fund Budget Operation & Maintenance of Plant Services Function 2600 Operation & Maintenance of Plant Services Description * Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair. These include the activities of maintaining safety in buildings, on the grounds, and in the vicinity of schools. Operation & Maintenance of Plant Service Goals * To provide safe and clean facilities conductive to teaching and learning. 42

44 GENERAL FUND ACCT CODE 2013/2012 % CHG OPER & MAINT OF PLANT SVCS 2600 SERVICE WORKERS ,447,322 3,568,912 3,635,000 3,680, SKILLED CRAFTS ,780 GROUP INSURANCE , , , , MEDICARE ,844 47,353 50,000 50,000 LA TEACHERS RETIREMENT ,766 19,146 20,000 20,000 LA SCHOOL EMP. RTM SYSTEM , , , , DEFERRED COMP ,345 3,603 4,000 4,000 WORKERS COMPENSATION , , , ,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,126 5,903 15,000 10, ANNUAL LEAVE SEVERANCE PAY ,743 6,112 15,000 10, PURCHASED PROF/TECH SVCS , , , WATER/SEWAGE ,196 3,014 3,000 3,000 DISPOSAL SERVICES ,386 15,089 15,000 18, REPAIR & MAINT , ,782 50,000 50,000 PROPERTY INSURANCE , , , ,000 TELEPHONE & POSTAGE ,823 35,268 40,000 40,000 M & S , , , ,000 NATURAL GAS ,085 1,664 5,000 5,000 ELECTRICITY , , , ,000 MISC ,502 14,034 25,000 25,000 TOTAL OPER & MAINT OF PLANT SVCS 6,788,833 7,244,942 7,402,000 7,465,000 43

45 Livingston Parish Public Schools General Fund Budget Student Transportation Services Function 2700 Student Transportation Services Description * Activities concerned with conveying students to and from school, as provided by State and Federal law. This includes trips between home and school, and trips to school activities, including field trips. Student Transportation Service Goals * To operate an effective transportation system that will be safe, adequate and suitable for all students. 44

46 GENERAL FUND ACCT CODE 2013/2012 % CHG STUDENT TRANSPROTATION SVCS 2700 OFF/ADMIN/MANAGERS ,789 CLERICAL/SECRETARIAL , , , , PARAPROFESSIONAL , , , ,000 SERVICE WORKERS ,373,838 4,657,876 4,810,000 4,760, SUBSTITUTE , , , , GROUP INSURANCE ,485,686 1,530,068 1,675,000 1,820, MEDICARE ,032 65,770 70,000 70,000 LA TEACHERS RETIREMENT ,758 28,641 30,000 30,000 LA SCHOOL EMP. RTM SYSTEM ,450,339 1,633,474 1,695,000 1,550, DEFERRED COMP ,025 3,904 6,500 6,500 WORKERS COMPENSATION , , , ,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,984 9,441 20,000 20,000 ANNUAL LEAVE SEVERANCE PAY ,499 REPAIR & MAINT , , , ,000 RENTAL OF EQUIP & VEHICLES ,800 46, , , PYMTS IN LIEU OF TRANSPORTATIO ,284 3,694 6,000 6,000 FLEET INSURANCE , , , , TRAVEL ,000 8,000 OPERATIONAL ALLOWANCE , , , ,000 M & S , , , ,000 SUPPLIESTECHNOLOGY RELATED ,164 8,150 10,000 10,000 GASOLINE ,281,571 1,344,767 1,215,000 1,215,000 EQUIPMENT ,139 1,110,964 1,795,000 1,880, MISC , , , ,000 TOTAL STUDENT TRANSPROTATION SVCS 12,045,360 13,469,310 14,975,500 15,117,500 45

47 Livingston Parish Public Schools General Fund Budget Central Services Function 2800 Central Services Description * Activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information staff, and administrative technology services. Central Service Goals * To provide for safe and accurate preparation of data, storage of data, and retrieval of data for the reproduction of information for management and reporting purposes. * To maintain efficient personnel for the school system by including activities as recruitment, placement, and staff transfers. 46

48 GENERAL FUND ACCT CODE 2013/2012 % CHG CENTRAL SERVICES 2800 OFF/ADMIN/MANAGERS , , , ,000 CLERICAL/SECRETARIAL ,865 93,467 96,000 96,000 DEGREED PROFESSIONALS ,754 99, , ,000 OTHER SALARIES , , , ,000 GROUP INSURANCE , , , , MEDICARE ,251 10,650 11,000 11,000 LA TEACHERS RETIREMENT , , , , DEFERRED COMP WORKERS COMPENSATION SICK LEAVE SEVERANCE PAY ,829 ANNUAL LEAVE SEVERANCE PAY ,410 1,353 PURCHASED PROF/TECH SVCS ,000 43,898 70,000 70,000 OTHER PROFESSIONAL SERVICES ,289 32,870 40,000 40,000 PURCHASED TECH SVC ,340 65,295 50,000 50,000 REPAIR & MAINT , , ,000 TELEPHONE & POSTAGE , , , ,000 TRAVEL ,544 30,386 41,000 41,000 M & S ,932 16,210 13,500 13,500 SUPPLIESTECHNOLOGY RELATED , , , ,000 TECHNOLOGY RELATED HARDWARE ,072 7,424 7, ,000 1, TECHNOLOGY SOFTWARE ,500 50, MISC ,489 2,773 4,500 4,500 TOTAL CENTRAL SERVICES 2,115,977 2,008,752 2,279,000 2,459,000 47

49 Livingston Parish Public Schools General Fund Budget Community Service Operations Function 3300 Community Service Operations Description * Activities concerned with providing community services to students, staff or other community participants. Examples of this function is participation in the Louisiana Cooperative Extension Service. Community Service Operation Goals * To provide essential financial support for Extension agents to accomplish educational programs in the areas listed below for the people of Livingston Parish. * Agriculture & Forestry * Community Economic Development * 4H Youth Development * Family & Consumer Science * Environmental Science * Natural Resource * Cooperation and financial support from the local level are necessary for the continuation of researchbased educational programs designed to address critical needs and improve the quality of life for the citizens of our parish. 48

50 GENERAL FUND ACCT CODE 2013/2012 % CHG COMMUNITY SERVICES OPERATIONS 3300 PURCHASED PROF/TECH SVCS ,001 15,001 15,001 15,001 TOTAL COMMUNITY SERVICES OPERATIONS 15,001 15,001 15,001 15,001 49

51 Livingston Parish Public Schools General Fund Budget Facility Acquisition & Construction Services Function 4000 Facility Acquisition & Construction Services Description * Activities concerned with acquiring land and buildings; remodeling buildings; constructing buildings and additions to buildings; initially installing or extending service systems and other builtin equipment; and improving sites. The main expenditure of this type in the General fund is for the purchase of temporary buildings and for the upkeep of tbuildings purchased by the General Fund. The majority of facility acquisition and construction services are recorded in the Construction Fund. Facility Acquisition & Construction Service Goals * To provide for safe and accommodating facilities which meet the highest possible standards of quality. 50

52 GENERAL FUND ACCT CODE 2013/2012 % CHG 16TH SCT LAND IMPROVEMENTS 4700 PURCHASED PROF/TECH SVCS , TOTAL 16TH SCT LAND IMPROVEMENTS 4,100 51

53 Livingston Parish Public Schools General Fund Budget Debt Services and Other Uses of Funds Function 5000 Other Uses of Funds Description * A number of outlays of governmental funds are not properly classified as expenditures, but still require budgetary or accounting control. These include debt service payments (principal and interest) and certain transfers of money from one fund to another. * Debt Service Activities related to servicing the debt of the LEA, including payments of both principal and interest. Normally, only longterm debt service (obligations exceeding one year) is recorded here. Interest on current loans (repayable within one year of receiving the obligation) is charged to function 2513 Receiving and Disbursing Funds Services. The receipt and payment of principal on those loans is handled as an adjustment to the balance sheet account 451 Loans Payable. * Fund Transfers Transactions that withdraw money from one fund and place it in another without recourse. They are as follows: * Transfers Out to Construction Monies due the construction fund for Revenue Sharing which must be recorded as revenue in General Fund. * Transfers Out to School Food Service Monies transferred to the food service program to assist the program when the expenditures exceed the fund s revenues. * Transfers Out to Other Funds Includes monies to be transferred from restricted reserves which are recorded in the General Fund when the grant expenditures exceed its revenues for that fiscal year. * Local Revenue Transfers To Another LEA Local revenue transfers to another LEA as required through the Minimum Foundation Program (MFP). This is typically used to record a local revenue transfer to the Recovery School District or a charter school from the district of prior jurisdiction. 52