ORIGINAL Annual Operating Budget Of Livingston Parish Public Schools

Transcription

1 Annual Operating Budget Of Livingston Parish Public Schools For the Period July 1, 2016 through June 30, 2017

2 2016/17 Original Annual Operating Budget Budget & Goals Committee Meeting August 2, 2016 For Board Adoption on August 18, 2016 General Fund Fund 01 Terry Hughes, Business Manager Kim Stewart, Assistant 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 Kim Stewart, Assistant 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 Christal Glascock Eric Penalber Leah Smith

4 Livingston Parish Public Schools Recap of Original Budgets for All Funds 2016/ / /17 7/1/2016 6/30/2017 Projected Projected Projected Annual Projected Projected Fund Revenues Disbursements Surplus (Deficit) Fund Balance Fund Balance 01 General Fund 201,109,128 (203,119,727) (2,010,599) 17,564,595 15,553, nd Sales Tax 20,704,800 (19,706,880) 997,920 18,079,909 19,077, Mill Maintenance 5,707,800 (5,607,858) 99,942 1,973,327 2,073, Sinking Fund 9,183,900 (8,825,260) 358,640 4,333,977 4,692, Construction 7,448,289 (14,583,093) (7,134,804) 13,191,363 6,056, Special Ed (IDEA) 9,006,438 (9,006,438) 09 School Food Service 13,753,030 (13,287,968) 465, ,160 1,107, Title I 5,044,920 (5,044,920) 11 Special Federal 1,547,557 (1,547,557) 12 Other Federal Programs 1,798,893 (1,798,893) 13 8(G) Funds 266,642 (266,642) 14 Other State Programs 1,413,494 (1,413,494) GRAND TOTAL ALL FUNDS $ 276,984,891 $ (284,208,730) $ (7,223,839) $ 55,785,331 $ 48,561,492 Original Adoption August 18, 2016 Revision Final 3

5 GENERAL FUND 4

6 Livingston Parish Public Schools General Fund Recap of 2016/17 Original Budget REVENUES: % OF % OF 2013/ / / /17 TOTAL CHANGE Local Sources $ 30,066,725 $ 33,078,059 $ 35,246,000 $ 36,751,000 18% 4.27% State Sources 155,970, ,480, ,037, ,924,528 81% 0.55% Federal Sources 0% 0.00% Other Sources of Funds (KP Code ) 1,140,369 2,353,249 2,433,600 2,433,600 1% 0.00% TOTAL REVENUES $ 187,177,150 $ 193,912,292 $ 198,716,818 $ 201,109, % DISBURSEMENTS : INSTRUCTION Regular Ed Programs (1100) $ 92,083,595 $ 94,140,297 $ 97,373,265 $ 100,449,265 50% 3.16% Special Ed Programs (1200) 27,453,208 28,162,174 28,586,630 28,891,630 14% 1.07% Career & Technical Ed Programs (1300) 2,687,703 2,821,441 3,197,963 3,293,863 2% 3.00% Other Instructional Programs (1400) 1,986,542 2,035,562 2,208,080 2,254,680 1% 2.11% Special Programs (1500) 323, , , ,000 0% 34.06% Adult/Continuing Ed Programs (1600) 19,580 42,666 42,650 35,150 0% 17.58% TOTAL INSTRUCTION $ 124,554,193 $ 127,607,489 $ 131,822,588 $ 135,479,588 67% SUPPORT SERVICES Pupil Support (2100) $ 12,013,959 $ 12,349,632 $ 12,336,500 $ 12,511,500 6% 1.42% Instructional Staff (2200) 5,889,843 5,609,603 5,836,300 5,985,300 3% 2.55% General Administration (2300) 3,543,997 3,490,891 3,830,925 3,750,300 2% 2.10% School Administration (2400) 13,372,052 13,804,532 13,859,500 13,938,000 7% 0.57% Business Services (2500) 2,093,910 2,291,973 2,450,150 2,525,250 1% 3.07% Operation & Maintenance of Plant (2600) 7,244,942 7,438,232 7,535,500 7,776,500 4% 3.20% Student Transportation (2700) 13,469,310 14,901,746 15,558,000 15,056,500 8% 3.22% Central Services (2800) 2,008,752 1,977,362 2,398,215 2,456,500 1% 2.43% TOTAL SUPPORT SERVICES $ 59,636,765 $ 61,863,971 $ 63,805,090 $ 63,999,850 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) $ $ 4,091 $ $ 0% 0.00% DEBT SERVICES (5100) $ $ 225,583 $ 461,000 $ 695,000 0% 50.76% OTHER USES OF FUNDS (KP Code ) $ 2,391,070 $ 2,736,726 $ 2,350,289 $ 2,350,289 1% 0.00% LOCAL REVENUE TRANSFER OUT (5300) $ 296,450 $ 450,148 $ 535,000 $ 580,000 0% 8.41% TOTAL DISBURSEMENTS $ 186,893,478 $ 192,903,009 $ 198,988,967 $ 203,119, % CURRENT YEAR SURPLUS (DEFICIT) $ 283,672 $ 1,009,282 $ (272,149) $ (2,010,599) PRIOR YEAR AUDIT ADJ $ $ $ $ PRIOR YEAR FUND BALANCE $ 16,543,790 $ 16,827,462 $ 17,836,744 $ 17,564,595 CURRENT YEAR FUND BALANCE $ 16,827,462 $ 17,836,744 $ 17,564,595 $ 15,553,996 RESTRICTED RESERVES $ 7,621,661 $ 9,081,428 $ 9,081,428 $ 9,081,428 0% NONRESTRICTED RESERVES $ 9,205,801 $ 8,755,316 $ 8,483,167 $ 6,472,568 0% CURRENT YEAR FUND BALANCE $ 16,827,462 $ 17,836,744 $ 17,564,595 $ 15,553,996 0% The % of Change is the change from the prior year final budget to the current year original budget. 5

7 Livingston Parish Public Schools General Fund 2016/17 Original Budget Schedule of Budget by Object % OF % OF OBJ 2013/ / / /17 TOTAL CHANGE REVENUE 1000 Local Sources $ 30,066,725 $ 33,078,059 $ 35,246,000 $ 36,751,000 18% 4.27% 3000 State Sources 155,970, ,480, ,037, ,924,528 81% 0.55% 4000 Federal Sources 0% 0.00% 5000 Other Sources of Funds 1,140,369 2,353,249 2,433,600 2,433,600 1% 0.00% TOTAL REVENUE $ 187,177,150 $ 193,912,292 $ 198,716,818 $ 201,109, % EXPENDITURES 100 Salaries $ 115,342,355 $ 116,482,544 $ 118,354,155 $ 120,198,040 59% 1.56% 200 Benefits 54,532,713 57,615,922 59,107,750 59,730,250 30% 1.05% 300 Purchased Professional Services 1,284,667 1,448,877 1,650,426 1,658,801 1% 0.51% 400 Purchased Property Services 1,245,987 1,353,266 2,587,500 2,175,500 1% 15.92% 500 Other Purchased Services 2,254,100 2,758,067 3,096,713 2,781,713 1% 10.17% 600 Supplies 6,135,182 6,157,232 6,507,634 9,256,634 5% 42.24% 700 Property 1,643,800 1,944,363 2,380,000 1,735,000 1% 27.10% 800 Other 1,767,155 1,955,867 2,419,500 2,653,500 1% 9.67% 900 Other Uses of Funds 2,687,520 3,186,874 2,885,289 2,930,289 1% 1.56% TOTAL EXPENDITURES $ 186,893,478 $ 192,903,010 $ 198,988,967 $ 203,119, % CURRENT YEAR SURPLUS (DEFICIT) $ 283,672 $ 1,009,282 $ (272,149) $ (2,010,599) PRIOR YEAR AUDIT ADJ $ $ $ $ PRIOR YEAR FUND BALANCE $ 16,543,790 $ 16,827,462 $ 17,836,744 $ 17,564,595 CURRENT YEAR FUND BALANCE $ 16,827,462 $ 17,836,744 $ 17,564,595 $ 15,553,996 The % of Change is the change from the prior year final budget to the current year original budget. 6

8 100 Salaries $ 112,012, % $ 115,342, % $ 116,482, % $ 118,354, % $ 120,198, % $ 8,185, % 200 Benefits 49,904, % 54,532, % 57,615, % 59,107, % 59,730, % $ 9,825, % 300 Purchased Professional Services 744, % 1,284, % 1,448, % 1,650, % 1,658, % $ 914, % 400 Purchased Property Services 1,247, % 1,245, % 1,353, % 2,587, % 2,175, % $ 927, % 500 Other Purchased Services 2,300, % 2,254, % 2,758, % 3,096, % 2,781, % $ 480, % 600 Supplies 6,880, % 6,135, % 6,157, % 6,507, % 9,256, % $ 2,375, % 700 Property 644, % 1,643, % 1,944, % 2,380, % 1,735, % $ 1,090, % 800 Other 1,707, % 1,767, % 1,955, % 2,419, % 2,653, % $ 946, % Livingston Parish Public Schools General Fund History of Spending by Objects from 2012/13 to 2016/ / / / / /17 $ Change from % Change from Object Actual % of Exp Actual % of Exp Actual % of Exp Final Budget % of Exp Original Budget % of Exp 2012/13 to 2016/ /13 to 2016/ Other Uses of Funds 2,663, % 2,687, % 3,186, % 2,885, % 2,930, % $ 266, % Total Expenditures $ 178,106,123 $ 186,893,478 $ 192,903,010 $ 198,988,967 $ 203,119,727 $ 25,013,604

9 Livingston Parish Public Schools General Fund 2016/17 Original Budget Detailed Schedule of Expense Object Codes 100 SALARIES % OF 2013/ / / /17 CHANGE 5111 OFF/ADMIN/MANAGERS 9,878,998 9,565,408 9,785,315 9,844, % 5112 TEACHERS 75,727,277 76,490,227 77,441,840 78,308, % 5113 THERAPISTS/SPEC/COUNSELORS 7,313,557 7,397,433 7,362,000 7,472, % 5114 CLERICAL/SECRETARIAL 3,208,285 3,250,843 3,307,500 3,341, % 5115 PARAPROFESSIONAL 5,869,210 6,199,236 6,309,500 6,477, % 5116 SERVICE WORKERS 8,226,788 8,383,690 8,765,000 8,985, % 5117 SKILLED CRAFTS 0.00% 5118 DEGREED PROFESSIONALS 1,074,937 1,100,977 1,077,000 1,096, % 5119 OTHER SALARIES 736, , , , % 5123 SUBSTITUTE 2,449,512 2,636,399 2,735,000 2,918, % 5140 SABBATICAL LEAVE 817, , , , % 5150 STIPEND 39,625 38,350 50,000 55, % 200 EMPLOYEE BENEFITS TOTAL SALARIES $ 115,342,355 $ 116,482,544 $ 118,354,155 $ 120,198, GROUP INSURANCE 14,470,118 15,148,231 17,376,000 17,466, % 5225 MEDICARE 1,464,313 1,497,099 1,547,450 1,599, % 5231 LA TEACHERS RETIREMENT 27,494,172 28,518,779 27,134,000 27,235, % 5233 LA SCHOOL EMP. RTM SYSTEM 2,693,588 2,769,229 2,731,500 2,746, % 5239 DEFERRED COMP 35,097 36,312 50,300 50, % 5250 UNEMPLOYMENT COMPENSATION 15,331 16,906 30,000 30, % 5260 WORKERS COMPENSATION 1,049,975 1,102, ,000 1,129, % 5270 HEALTH BENEFITS 7,012,965 7,797,109 8,762,000 8,840, % 5281 SICK LEAVE SEVERANCE PAY 255, , , , % 5282 ANNUAL LEAVE SEVERANCE PAY 41, ,728 88, , % TOTAL EMPLOYEE BENEFITS $ 54,532,713 $ 57,615,922 $ 59,107,750 $ 59,730, PURCHASED PROFESSIONAL & TECHNICAL SERVICES 5300 PURCHASED PROF/TECH SVCS 620, , , , % 5313 PENSION FUND 187, , , , % 5314 SALES TAX COLLECTION FEES 22,098 17,557 40,000 40, % 5316 ELECTION FEES 437 1, % 5332 LEGAL SERVICES 201, , , , % 5333 AUDIT/ACCOUNTING SVCS 47,000 54,000 60,625 58, % 5339 OTHER PROFESSIONAL SERVICES 32,870 38,104 40,000 30, % 5340 PURCHASED TECH SVC 172, , , , % TOTAL PURCHASED PROF & TECH SVCS $ 1,284,667 $ 1,448,877 $ 1,650,426 $ 1,658, PURCHASED PROPERTY SERVICES 5411 WATER/SEWAGE 3,014 1,831 3,000 3, % 5421 DISPOSAL SERVICES 15,089 15,256 18,000 18, % 5430 REPAIR & MAINT 1,160,483 1,083,583 2,072,500 1,622, % 5441 RENTAL OF LAND & BUILDINGS 32,000 70, % 5442 RENTAL OF EQUIP & VEHICLES 67, , , , % TOTAL PURCHASED PROPERTY SVCS $ 1,245,988 $ 1,353,266 $ 2,587,500 $ 2,175,500 8

10 Livingston Parish Public Schools General Fund 2016/17 Original Budget Detailed Schedule of Expense Object Codes % OF 2013/ / / /17 CHANGE 500 OTHER PURCHASED SERVICES 5500 OTHER PURCHASED SERVICES 12,000 12,000 12, % 5513 PYMTS IN LIEU OF TRANSPORTATIO 3,694 3,321 6,000 6, % 5521 LIABILTY INSURANCE 201, , , , % 5522 PROPERTY INSURANCE 698, , , , % 5523 FLEET INSURANCE 195, , , , % 5524 ERRORS & OMISSIONS INSURANCE 18,851 44, ,200 45, % 5525 FAITHFUL PERFORMANCE BONDS 9,253 9,253 10,000 10, % 5530 TELEPHONE & POSTAGE 564, , , , % 5540 ADVERTISING 10,560 19,485 20,000 20, % 5550 PRINTING & BINDING 5,000 5, % 5564 TUIT TO INTER ED AGEN IN STATE 277, , , % 5582 TRAVEL 288, , , , % 5583 OPERATIONAL ALLOWANCE 251, , , , % 600 SUPPLIES TOTAL OTHER PURCHASED SVCS $ 2,254,100 $ 2,758,067 $ 3,096,713 $ 2,781, M & S 2,060,105 2,556,255 2,780,634 2,774, % 5615 SUPPLIESTECHNOLOGY RELATED 1,629, , ,000 1,665, % 5621 NATURAL GAS 1,664 1,039 5,000 5, % 5622 ELECTRICITY 110,014 99, , , % 5626 GASOLINE 1,353,633 1,075, , , % 5640 BOOKS & PERIODICALS 176, , , , % 5642 TEXTBOOKS 804,109 1,921,374 1,750,000 3,700, % 700 PROPERTY TOTAL SUPPLIES $ 6,135,182 $ 6,157,232 $ 6,507,634 $ 9,256, EQUIPMENT 1,141,699 1,918,526 2,070,000 1,425, % 5734 TECHNOLOGY RELATED HARDWARE 502,101 25, , , % 5735 TECHNOLOGY SOFTWARE 100, , % TOTAL PROPERTY $ 1,643,800 $ 1,944,363 $ 2,380,000 $ 1,735, DEBT SERVICE AND MISCELLANEOUS 5810 DUES & FEES 24,033 28,886 35,000 35, % 5820 JUDGEMENTS AGAINST THE LEA 10,000 10, % 5831 REDEMPTION OF PRINCIPAL 225, , , % 5832 INTEREST (LONGTERM) 15,000 30, % 5890 MISC 1,743,122 1,701,398 1,913,500 1,913, % 900 OTHER USES OF FUNDS TOTAL DEBT SERVICE & MISCELLANEOUS $ 1,767,155 $ 1,955,867 $ 2,419,500 $ 2,653, TRANSFERS OUT CONST 229, , , , % 5932 TRANSFERS OUT SFS 1,850,000 2,000,000 2,125,000 2,125, % 5932 TRANSFERS OUT 8(G) GRANTS 0.00% 5932 TRANSFERS OUT OTHER STATE GT 312, , % 5940 LOCAL REVENUE TRANSFERS OUT 296, , , , % TOTAL OTHER USES OF FUNDS $ 2,687,520 $ 3,186,874 $ 2,885,289 $ 2,930,289 9

11 Livingston Parish Public Schools General Fund 2016/17 Original Budget Detailed Schedule of Expense Object Codes % OF 2013/ / / /17 CHANGE GRAND TOTAL ALL EXPENSE OBJECTS $ 186,893,478 $ 192,903,010 $ 198,988,967 $ 203,119,727 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 % CHG REVENUES: REVENUE FROM LOCAL SOURCES (1)CONSTITUTIONAL TAX ,486,824 1,534,351 1,595,000 1,605, (2)RENEWABLE TAXES ,244,800 3,348,523 3,480,000 3,500, UP TO 1% COLLECTIONS BY SHER , , , ,000 PENALTIES & INTEREST ON PROPERTY TAXES ,140 12,944 20,000 20,000 SALES AND USE TAXES ,563,750 22,547,768 24,310,000 25,650, TAXES COLLECTED DUE TO TIF ,462,235 1,408,546 1,550,000 1,550,000 TUITION FROM INDIVIDUALS EXC SUMMER SCH , , , ,000 INTEREST ON INVSTMNTCHECKING , , , ,000 EARN FROM 16TH SECT PROP ,362 3,733 5,000 5,000 EARN FROM OTH REAL PROP , ,000 1,000 CONTRIBUTIONS & DONATIONS ,000 5,000 5,000 BOOKS & SUPPLIES SOLD ,658 26,031 30,000 30,000 SERVICES PROVIDED OTHER GOVTS , , , , MEDICAID REIMBURSEMENT ,105 1,133,420 1,100,000 1,100,000 ERATE REVENUES , , , ,000 MISC REVENUE (LOCAL) ,842 1,045,779 1,075,000 1,150, TOTAL REVENUE FROM LOCAL SOURCES 30,066,725 33,078,059 35,246,000 36,751,000 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 % CHG REVENUE FROM STATE SOURCES STATE PUBLIC SCHOOL FUND ,519, ,678, ,828, ,324, TH SECTION LAND FUND INTERES ,325 1,325 1,325 1,325 OTHER UNRESTRICTED REVENUE ,333,732 35,065 PIP ,410 39,489 30,000 25, NONPUBLIC TEXTBOOK (STATE) ,606 4,751 4,751 OTHER RESTRICTED REVENUE ,333,732 1,469, , REV SHARING CONST TAX , , , ,511 REVENUE SHARING OTHER TAXES , , , ,974 EMPLOYERS CONTR TCH RET ,602 11,157 10,000 5, TOTAL REVENUE FROM STATE SOURCES 155,970, ,480, ,037, ,924,528 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 % CHG REVENUE FROM FEDERAL SOURCES TOTAL REVENUE FROM FEDERAL SOURCES 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 % CHG OTHER SOURCES OF FUNDS TRANSFER OF INDIRECT COST , , , ,000 OPERATING TRANSFERS IN , , , ,000 PROCEEDSDISP OF REAL OR PERSONAL PROP ,734 86,647 65,000 65,000 CAPITAL LEASE PROCEEDS ,091,536 1,118,600 1,118,600 TOTAL OTHER SOURCES OF FUNDS 1,140,369 2,353,249 2,433,600 2,433,600 18

20 GENERAL FUND ACCT CODE % CHG TOTAL REVENUES $ 187,177,150 $ 193,912,292 $ 198,716,818 $ 201,109,128 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 % CHG EXPENDITURES: REGULAR PROGRAMS 1100 TEACHERS ,291,905 58,189,008 59,201,130 59,797, PARAPROFESSIONAL , , , , SUBSTITUTE ,926,287 2,009,053 2,115,000 2,298, SABBATICAL LEAVE , , , , GROUP INSURANCE ,934,613 7,153,383 8,180,000 8,200, MEDICARE , , , , LA TEACHERS RETIREMENT ,842,791 16,466,976 15,735,000 15,800, LA SCHOOL EMP. RTM SYSTEM ,553 14,012 26,000 28, DEFERRED COMP ,084 19,489 25,000 25,000 UNEMPLOYMENT COMPENSATION ,331 16,906 30,000 30,000 WORKERS COMPENSATION , , , , HEALTH BENEFITS ,737,904 4,174,999 4,700,000 4,700,000 SICK LEAVE SEVERANCE PAY , , , ,000 PURCHASED PROF/TECH SVCS ,060 13,278 55,000 55,000 REPAIR & MAINT ,008 62, , , OTHER PURCHASED SERVICES ,000 12,000 12,000 TUIT TO INTER ED AGEN IN STATE , , , TRAVEL ,221 22,570 27,500 32, M & S , ,178 1,080,635 1,049, SUPPLIESTECHNOLOGY RELATED ,434, , ,000 1,220, TEXTBOOKS ,109 1,921,374 1,750,000 3,700, TECHNOLOGY RELATED HARDWARE ,677 12, , ,000 TECHNOLOGY SOFTWARE ,000 50,000 MISC ,901 22,165 55,000 55,000 TOTAL REGULAR PROGRAMS 92,083,595 94,140,297 97,373, ,449,265 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 % CHG SPECIAL ED PROGRAMS 1200 TEACHERS ,871,605 12,841,215 12,711,130 12,832, PARAPROFESSIONAL ,697,225 4,841,951 4,908,000 5,052, SUBSTITUTE , , , ,000 SABBATICAL LEAVE ,539 93, , , GROUP INSURANCE ,646,094 2,775,801 3,095,000 3,100, MEDICARE , , , ,000 LA TEACHERS RETIREMENT ,645,388 4,843,355 4,600,000 4,600,000 LA SCHOOL EMP. RTM SYSTEM ,091 20,622 6,500 6,500 DEFERRED COMP ,599 4,114 6,000 6,000 WORKERS COMPENSATION ,467 54, , ,000 HEALTH BENEFITS ,669,450 1,845,578 2,065,000 2,090, SICK LEAVE SEVERANCE PAY ,330 58,385 60,000 60,000 PURCHASED PROF/TECH SVCS , , , ,000 TRAVEL ,884 87,146 95,000 95,000 M & S ,873 25,000 25,000 SUPPLIESTECHNOLOGY RELATED ,920 19,142 25,000 25,000 MISC ,448 8,378 15,000 15,000 TOTAL SPECIAL ED PROGRAMS 27,453,208 28,162,174 28,586,630 28,891,630 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 % CHG VOCATIONAL PROGRAMS 1300 TEACHERS ,636,178 1,644,945 1,644,000 1,678, SUBSTITUTE ,473 2,692 5,500 5,500 SABBATICAL LEAVE ,918 GROUP INSURANCE , , , ,000 MEDICARE ,342 19,447 21,100 21,100 LA TEACHERS RETIREMENT , , , , DEFERRED COMP WORKERS COMPENSATION ,000 5,000 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,028 15,000 15,000 PURCHASED PROF/TECH SVCS ,000 2,500 2,500 TRAVEL ,565 29,149 30,763 30,763 M & S , , , ,000 SUPPLIESTECHNOLOGY RELATED , , , EQUIPMENT ,078 31,000 31,000 MISC ,000 3,000 TOTAL VOCATIONAL PROGRAMS 2,687,703 2,821,441 3,197,963 3,293,863 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 % CHG OTHER INSTRUCTIONAL PROGRAMS 1400 TEACHERS ,280,119 1,287,206 1,358,580 1,398, PARAPROFESSIONAL ,934 36,108 43,500 50, SUBSTITUTE ,073 3,768 5,000 5,000 GROUP INSURANCE ,954 49,382 60,000 65, MEDICARE ,204 18,345 22,000 23, LA TEACHERS RETIREMENT , , , , LA SCHOOL EMP. RTM SYSTEM ,711 3,759 4,000 4,000 DEFERRED COMP ,000 2,000 SICK LEAVE SEVERANCE PAY ,027 PURCHASED PROF/TECH SVCS , , , ,000 REPAIR & MAINT ,538 7,500 7,500 RENTAL OF EQUIP & VEHICLES ,880 40,000 40,000 FLEET INSURANCE ,098 5,000 5,000 TRAVEL , ,000 1,000 M & S ,201 74,670 85,500 70, GASOLINE ,866 5,027 15,000 10, MISC ,000 1,000 TOTAL OTHER INSTRUCTIONAL PROGRAMS 1,986,542 2,035,562 2,208,080 2,254,680 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 % CHG SPECIAL PROGRAMS 1500 TEACHERS , , , ,000 PARAPROFESSIONAL ,149 85,836 75,000 76, SUBSTITUTE GROUP INSURANCE ,174 4,915 40,000 70, MEDICARE ,211 1,454 5,000 5,000 LA TEACHERS RETIREMENT ,953 69,930 75,000 60, LA SCHOOL EMP. RTM SYSTEM ,812 4,000 4,000 DEFERRED COMP WORKERS COMPENSATION ,627 5,000 5,000 M & S ,041 5, ,000 2, SUPPLIESTECHNOLOGY RELATED ,538 TOTAL SPECIAL PROGRAMS 323, , , ,000 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 % CHG ADULT/CONTINUING ED PROGRAMS 1600 TEACHERS ,152 19,509 15,000 15,000 PARAPROFESSIONAL ,588 2,000 2,000 GROUP INSURANCE ,278 1,010 1,000 1,000 MEDICARE LA TEACHERS RETIREMENT ,077 15,795 13,000 13,000 SICK LEAVE SEVERANCE PAY , TRAVEL M & S ,608 4,000 4,000 SUPPLIESTECHNOLOGY RELATED 5615 TOTAL ADULT/CONTINUING ED PROGRAMS 19,580 42,666 42,650 35,150 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 % CHG PUPIL SUPPORT SERVICES 2100 OFF/ADMIN/MANAGERS , , , ,000 THERAPISTS/SPEC/COUNSELORS ,313,557 7,397,433 7,362,000 7,472, CLERICAL/SECRETARIAL , , , ,000 DEGREED PROFESSIONALS , , , , OTHER SALARIES ,222 72,445 80,000 80,000 SABBATICAL LEAVE ,759 33,224 30,000 GROUP INSURANCE , ,158 1,090,000 1,095, MEDICARE , , , , LA TEACHERS RETIREMENT ,145,696 2,258,171 2,100,000 2,110, LA SCHOOL EMP. RTM SYSTEM ,000 14,000 DEFERRED COMP ,293 1,152 2,500 2,500 WORKERS COMPENSATION ,916 25,000 25,000 HEALTH BENEFITS , , , ,000 SICK LEAVE SEVERANCE PAY ,150 25,898 25,000 35, ANNUAL LEAVE SEVERANCE PAY ,241 2,000 2,000 TRAVEL ,041 78,782 80,000 80,000 M & S ,200 28,501 36,000 36,000 SUPPLIESTECHNOLOGY RELATED ,176 10,000 10,000 MISC ,044 7,742 10,000 10,000 TOTAL PUPIL SUPPORT SERVICES 12,013,959 12,349,632 12,336,500 12,511,500 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 % CHG INSTRUCTIONAL STAFF SERVICES 2200 OFF/ADMIN/MANAGERS ,443,894 1,282,037 1,355,000 1,363, TEACHERS ,397,240 2,284,362 2,307,000 2,383, CLERICAL/SECRETARIAL ,743 86,452 90,000 90,000 PARAPROFESSIONAL ,780 52,324 55,000 55,000 SUBSTITUTE ,263 2,307 4,500 4,500 SABBATICAL LEAVE ,401 86,000 86,000 STIPEND ,625 38,350 50,000 55, GROUP INSURANCE , , , , MEDICARE ,414 41,051 45,000 50, LA TEACHERS RETIREMENT , , , , LA SCHOOL EMP. RTM SYSTEM ,099 9,436 9,000 9,000 DEFERRED COMP WORKERS COMPENSATION ,500 8,500 HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,652 6,021 20,000 35, ANNUAL LEAVE SEVERANCE PAY ,342 1,151 5,000 5,000 TRAVEL ,772 35,415 35,000 35,000 M & S ,000 56,250 50,000 50,000 SUPPLIESTECHNOLOGY RELATED ,000 5,000 BOOKS & PERIODICALS , , , ,000 EQUIPMENT ,000 8,000 MISC ,000 1,000 TOTAL INSTRUCTIONAL STAFF SERVICES 5,889,843 5,609,603 5,836,300 5,985,300 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 % CHG GENERAL ADMINISTRATION 2300 OFF/ADMIN/MANAGERS , , , ,100 CLERICAL/SECRETARIAL , , , , GROUP INSURANCE ,515 76,083 90,000 90,000 MEDICARE ,227 8,517 11,200 11,200 LA TEACHERS RETIREMENT , , , , HEALTH BENEFITS ,430 38,130 45,000 45,000 SICK LEAVE SEVERANCE PAY ,456 12,000 15, ANNUAL LEAVE SEVERANCE PAY ,889 80,000 PURCHASED PROF/TECH SVCS ,400 3,400 4,000 4,000 PENSION FUND , , , ,800 SALES TAX COLLECTION FEES ,098 17,557 40,000 40,000 ELECTION FEES , LEGAL SERVICES , , , ,000 AUDIT/ACCOUNTING SVCS ,000 54,000 60,625 58, LIABILTY INSURANCE , , , ,000 ERRORS & OMISSIONS INSURANCE ,851 44, ,200 45, FAITHFUL PERFORMANCE BONDS ,253 9,253 10,000 10,000 TRAVEL ,598 20,147 25,000 25,000 M & S ,676 3,425 5,000 5,000 SUPPLIESTECHNOLOGY RELATED ,888 15,000 15,000 EQUIPMENT ,904 6,000 6,000 DUES & FEES ,133 22,136 25,000 25,000 JUDGEMENTS AGAINST THE LEA ,000 10,000 MISC ,548,679 1,507,087 1,659,500 1,659,500 TOTAL GENERAL ADMINISTRATION 3,543,997 3,490,891 3,830,925 3,750,300 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 % CHG SCHOOL ADMINISTRATION 2400 OFF/ADMIN/MANAGERS ,972,279 6,952,774 6,980,000 6,983, CLERICAL/SECRETARIAL ,389,726 2,426,612 2,479,000 2,524, SABBATICAL LEAVE ,414 28,702 30,000 GROUP INSURANCE ,061,149 1,105,034 1,285,000 1,290, MEDICARE , , , , LA TEACHERS RETIREMENT ,389,591 2,496,091 2,365,000 2,370, LA SCHOOL EMP. RTM SYSTEM DEFERRED COMP ,097 2,000 2,000 WORKERS COMPENSATION ,232 2,426 5,000 5,000 HEALTH BENEFITS , , , ,000 SICK LEAVE SEVERANCE PAY ,578 55,876 55,000 55,000 ANNUAL LEAVE SEVERANCE PAY ,691 60,000 60,000 PURCHASED PROF/TECH SVCS ,900 30,903 40,000 25, TRAVEL ,000 3,000 M & S ,350 3,000 10,000 10,000 DUES & FEES ,900 6,750 10,000 10,000 TOTAL SCHOOL ADMINISTRATION 13,372,052 13,804,532 13,859,500 13,938,000 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 % CHG BUSINESS SERVICES 2500 OFF/ADMIN/MANAGERS , , , , CLERICAL/SECRETARIAL , , , ,000 DEGREED PROFESSIONALS , , , , OTHER SALARIES , , , , GROUP INSURANCE , , , , MEDICARE ,585 13,039 15,000 16, LA TEACHERS RETIREMENT , , , , LA SCHOOL EMP. RTM SYSTEM ,009 46,897 45,000 48, DEFERRED COMP ,400 1,400 WORKERS COMPENSATION ,006 55,171 25,000 50, HEALTH BENEFITS ,861 76,260 85,000 90, SICK LEAVE SEVERANCE PAY ,176 8,099 10,000 10,000 ANNUAL LEAVE SEVERANCE PAY ,000 16,000 1, PURCHASED PROF/TECH SVCS ,922 20,000 10, PURCHASED TECH SVC , , , , REPAIR & MAINT , , , ,000 RENTAL OF EQUIP & VEHICLES ,201 1,467 7,500 7,500 TELEPHONE & POSTAGE ,943 24,267 55,000 55,000 ADVERTISING ,560 19,485 20,000 20,000 PRINTING & BINDING ,000 5,000 TRAVEL ,829 14,824 26,250 26,250 M & S , , , ,000 SUPPLIESTECHNOLOGY RELATED ,144 1,270 5,000 5,000 EQUIPMENT , , , ,000 TECHNOLOGY RELATED HARDWARE ,572 10,000 10,000 MISC ,131 4,504 6,000 6,000 TOTAL BUSINESS SERVICES 2,093,910 2,291,973 2,450,150 2,525,250 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 % CHG OPER & MAINT OF PLANT SVCS 2600 SERVICE WORKERS ,568,912 3,636,901 3,685,000 3,849, GROUP INSURANCE , , , ,000 MEDICARE ,353 48,198 50,000 55, LA TEACHERS RETIREMENT ,146 19,508 21,000 25, LA SCHOOL EMP. RTM SYSTEM , , , ,500 DEFERRED COMP ,603 3,399 4,000 4,000 WORKERS COMPENSATION , , , , HEALTH BENEFITS , , , ,000 SICK LEAVE SEVERANCE PAY ,903 9,729 15,000 15,000 ANNUAL LEAVE SEVERANCE PAY ,112 18,852 20,000 20,000 PURCHASED PROF/TECH SVCS , , , ,000 WATER/SEWAGE ,014 1,831 3,000 3,000 DISPOSAL SERVICES ,089 15,256 18,000 18,000 REPAIR & MAINT ,782 28,770 50,000 50,000 RENTAL OF LAND & BUILDINGS ,000 70, PROPERTY INSURANCE , , , , TELEPHONE & POSTAGE ,268 35,944 40,000 40,000 M & S , , , ,000 NATURAL GAS ,664 1,039 5,000 5,000 ELECTRICITY ,014 99, , ,000 MISC ,034 21,024 25,000 25,000 TOTAL OPER & MAINT OF PLANT SVCS 7,244,942 7,438,232 7,535,500 7,776,500 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 % CHG STUDENT TRANSPROTATION SVCS 2700 OFF/ADMIN/MANAGERS , , CLERICAL/SECRETARIAL , ,098 85,000 70, PARAPROFESSIONAL , , , , SERVICE WORKERS ,657,876 4,746,789 5,080,000 5,136, SUBSTITUTE , , , ,000 GROUP INSURANCE ,530,068 1,639,489 2,000,000 2,000,000 MEDICARE ,770 68,173 70,000 80, LA TEACHERS RETIREMENT ,641 30,390 30,000 30,000 LA SCHOOL EMP. RTM SYSTEM ,633,474 1,690,888 1,700,000 1,710, DEFERRED COMP ,904 5,168 6,500 6,500 WORKERS COMPENSATION , , , , HEALTH BENEFITS , , , , SICK LEAVE SEVERANCE PAY ,441 13,677 20,000 20,000 PURCHASED PROF/TECH SVCS ,000 REPAIR & MAINT , , , , RENTAL OF EQUIP & VEHICLES , , , ,500 PYMTS IN LIEU OF TRANSPORTATIO ,694 3,321 6,000 6,000 FLEET INSURANCE , , , ,000 TRAVEL ,534 8,000 8,000 OPERATIONAL ALLOWANCE , , , , M & S , , , , SUPPLIESTECHNOLOGY RELATED ,150 10,567 10,000 10,000 GASOLINE ,344,767 1,070, , ,000 EQUIPMENT ,110,964 1,785,934 1,905,000 1,260, MISC , , , ,000 TOTAL STUDENT TRANSPROTATION SVCS 13,469,310 14,901,746 15,558,000 15,056,500 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 % CHG CENTRAL SERVICES 2800 OFF/ADMIN/MANAGERS , , , , CLERICAL/SECRETARIAL ,467 88,738 96,000 96, DEGREED PROFESSIONALS ,437 99,858 97, , OTHER SALARIES , , , , GROUP INSURANCE , , , , MEDICARE ,650 10,549 13,000 13,000 LA TEACHERS RETIREMENT , , , , DEFERRED COMP WORKERS COMPENSATION ANNUAL LEAVE SEVERANCE PAY , PURCHASED PROF/TECH SVCS ,898 71,176 70,000 80, OTHER PROFESSIONAL SERVICES ,870 38,104 40,000 30, PURCHASED TECH SVC ,295 29,344 58,500 58,500 REPAIR & MAINT , , ,000 TELEPHONE & POSTAGE , , , ,000 TRAVEL ,386 27,902 41,000 41,000 M & S ,210 3,432 8,500 8,500 SUPPLIESTECHNOLOGY RELATED ,114 37, , ,000 TECHNOLOGY RELATED HARDWARE ,424 6, , ,000 TECHNOLOGY SOFTWARE ,000 50,000 MISC ,773 2,842 6,000 6,000 TOTAL CENTRAL SERVICES 2,008,752 1,977,362 2,398,215 2,456,500 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 % 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 % CHG 16TH SCT LAND IMPROVEMENTS 4700 PURCHASED PROF/TECH SVCS ,091 TOTAL 16TH SCT LAND IMPROVEMENTS 4,091 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