Functional Line-Item Budget Review Based on Current FY 2011 Budget Chief Operating Officer

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1 Chief Operating Officer District High Operations Provide the overall supervision and coordination of all business-related matters. This encompasses Financial Management, Facilities Management, Information Technology, School Food Service, Transportation, Labor Relations, School Police, Risk & Benefits Management, Purchasing, Diversity in Business Practices, and Government Relations Administrator $ 226, $ 226, Other Support 87, , Furlough savings (5,923) (5,923) Purchased Services 2,100 2, Supplies 1,450 1, Capital Outlay Other Expenses 3,500 3, Subtotal $ 315, $ - - $ - - $ - - $ - - $ 315, Total FY 2011 Budget $ 315, $ - - $ - - $ - - $ - - $ 315, Total FY 2010 Budget $ 346, $ - - $ - - $ - - $ - - $ 346, Change $ (31,746) - $ - - $ - - $ - - $ - - $ (31,746) - \\pbfinman\2012budget\departments\9013\9013_budget_report.xls Page 1 of 14 1/25/2011 1:49 PM

2 Legislative Liaison Legislative Liaison High Represent School District before the Florida Legislature, Department of Education, State Board of Education & Federal Department of Education & Congress Consultants $ 2,996 $ 2, Alcalde & Fay 47,120 47, Capital City Consulting 52,300 52, School House Consulting 147, , Purchased services Subtotal $ 250,166 - $ - - $ - - $ - - $ - - $ 250, Total FY 11 Budget $ 250,166 - $ - - $ - - $ - - $ - - $ 250, Total FY 10 Budget $ 286,219 - $ - - $ - - $ - - $ - - $ 286, Change $ (36,053) $ (36,053) \\pbfinman\2012budget\departments\9022\9022_budget_report.xls Page 2 of 14 1/25/2011 2:02 PM

3 Chief Financial Officer Financial Management High Oversee the Accounting, Budget, Treasury, and FTE & Student Reporting departments. This encompasses all district financial functions including budget, financial reporting, payroll, accounts payable, grant reporting, investment & debt management, and student FTE reporting to DOE Administrator $ 161, $ 161, Other Support 65, , Furlough Savings (2,991) (2,991) Other Purchased Services 3,404 3, Supplies Capital Other Subtotal $ 228, $ - - $ - - $ - - $ - - $ 228, Total Budget FY11 $ 228, $ - - $ - - $ - - $ - - $ 228, Total Budget FY10 $ 230, $ - - $ - - $ - - $ 111,442 - $ 341, Change $ (1,229) - $ - - $ - - $ - - $ (111,442) - $ (112,671) - \\pbfinman\2012budget\departments\9025\9025_budget_report.xls Page 3 of 14 1/25/2011 2:19 PM

4 Accounting Administration High Review and oversee key financial areas including: financial reporting, grants financial management, preparation of the cost report, payroll, accounts payable, charter school accounting, assets and contract administration Administrator $ 135, $ 135, Furlough Savings (1,488) (1,488) Other Support Personnel 51, , Other Expenses 1,750 1,750-6 Subtotal $ 187, $ - - $ - - $ - - $ - - $ 187, Payroll High Process payroll for 24,500 employees both full and part-time including 59 different pay groups every two weeks. Provide support to 500 timekeepers. Prepare balance of pay reconciliations for up to 17,000 employees. Monitor approval of time. Manage direct deposit process. Responsible for Florida Retirement System (FRS) Reporting. Process garnishments and voluntary deductions. Process leave payouts. Manage annual and sick leave balances. Calculate DROP. Input manual changes. Process supplemental pays. IRS compliance including filing 941s, W-2s, updating tax rates and remaining current 8 on regulatory changes Administrator $ 110, $ 110, Other Support Personnel 1,212, ,212, Furlough Savings (3,344) (3,344) Overtime Purchased Services 3,000 3, Time Link International - TCDs 81,735 81, Materials and Supplies 8,652 8, Other Expenses Subtotal $ 1,331, $ 81,735 - $ - - $ - - $ - - $ 1,413, \\pbfinman\2012budget\departments\9100\9100_budget_report.xls Page 4 of 14 1/25/2011 2:00 PM

5 Accounting High Financial Reporting Preparation of annual and monthly reports as required by Florida Statute , Florida Administrative Code 6A and 6A Compliance and implementation of new Governmental Accounting Standards Board (GASB) and other regulatory guidance. Prepare monthly bank reconciliations. Prepare balance sheet and revenue account reconciliations. Subsystem reconciliations including payroll. Internal accounts billing. Reporting and support for all departments. Oversee annual audit including external audit and Florida Auditor General. Process interfaces including payroll, accounts payable, inventory, fuel, 19 fleet, Maximo, fieldtrips, activity buses Administrator $ 106, $ 106, Other Support Personnel 339, , Furlough Savings (2,230) (2,230) Purchased Services 2,500 2, Materials and Supplies 2,732 2, Other Expenses 4,575 4, Subtotal $ 453, $ - - $ - - $ - - $ - - $ 453, Grant Financial High Reporting Provide fiscal oversight for over 150 federal, state and local grants totaling more than $340 million. The District receives an indirect cost rate reimbursement to cover administrative and other overhead type costs from most federal grants. Provide training and support for 50 grant managers. Prepare the Schedule of Expenditure of Federal Awards (SEFA). Prepare Indirect Cost Plan which determines the indirect cost the District can charge federal grants. Prepare Distributive Aid reconciliation. Prepare balance sheet account reconciliations. Request cash drawdown from FLDOE. Report expenditures online. Fiscal oversight of School Food Service including review of journal entries and account reconciliations. Compliance with American Recovery and Reinvestment Act (ARRA) reporting requirements. Oversee OMB Circular A-133 audit and 28 other program audits Administrator $ 94, $ 94, Other Support Personnel 279, , Furlough Savings (1,037) (1,037) Purchased Services 3,270 3, Materials and Supplies 1,927 1, Other Expenses 2,342 2, Subtotal $ 381, $ - - $ - - $ - - $ - - $ 381, \\pbfinman\2012budget\departments\9100\9100_budget_report.xls Page 5 of 14 1/25/2011 2:00 PM

6 Accounting Cost Report High Preparation of the State Cost Analysis Reporting System annual report as required by Florida Administrative Code 6A Maintenance of the State Cost Analysis database. Reconciliation of payroll data to staff surveys. Resolve over 5,000 edit 37 checks. Compare ratios and explain variances to FLDOE Administrator $ 23, $ 23, Other Support Personnel 11, , Furlough Savings (259) (259) Purchased Services 1,500 1, Rapid Solutions-Support with FLDOE Cost Reporting Software 15,960 15, Subtotal $ 52, $ - - $ - - $ - - $ - - $ 52, Accounts Payable High Responsible for payment of all vendors. Process 190,000 vouchers and issue 40,000 checks annually. The District is required to comply with Florida Statute and , Timely payment for purchases for both non-construction services 45 and construction services. Process travel reimbursements and issue1099s Administrator $ 97, $ 97, Other Support Personnel 607, , , Furlough Savings (868) (868) Purchased Services 2,300 2, Materials and Supplies 5,018 5, Subtotal $ 711, $ - - $ 55, $ - - $ - - $ 766, School Internal High Accounts Training and support for internal funds at 174 schools. Maintain policy and procedure manual for internal funds in accordance with Florida Administrative Code 6A District liaison for accounting issues related to credit card acceptance for internal funds. Compile consolidated financial data for year end annual report. Compile school based 1099 information. Help schools implement corrective actions recommended by Internal Audit. Provide PeopleSoft financials new user training districtwide Administrator $ 101, $ 101, Other Support Personnel 178, , Furlough Savings $ (1,098) (1,098) Purchased Services 3,270 3, Materials and Supplies 2,000 2, Subtotal $ 284, $ - - $ - - $ - - $ - - $ 284, \\pbfinman\2012budget\departments\9100\9100_budget_report.xls Page 6 of 14 1/25/2011 2:00 PM

7 Accounting High Charter School Fiscal Oversight Monitor the revenues and expenditures of the charter schools as required under Florida Statute (5)(b). Expenditures incurred are offset by a 5% administrative services fee charged to charter schools. Provide fiscal training and support to 32 Charter Schools. Calculate monthly FEFP and capital outlay payments. Monitor compliance with implementation grant. Review new applications and renewals. Review annual audit and assist in preparation of financial recovery plan. Perform mid year and annual reviews. Review budget, interim financial statements and bank reconciliations Other Support Personnel $ 141, $ 141, Furlough Savings (1,040) (1,040) Purchased Services 2,819 2, Materials and Supplies 1,079 1, Subtotal $ 144, $ - - $ - - $ - - $ - - $ 144, Armored Car High Oversee contract for cash collections at school locations to comply with Florida Department of Education Redbook Chapter 68 Service 7, Section III, 1.4(c) funds collection must be deposited within five (5) working days after receipt Courier Service - AESOP $ 100,000 $ 100, Subtotal $ 100,000 - $ - - $ - - $ - - $ - - $ 100, Assets High Perform annual physical inventories of 190,000 assets as required by Florida Administrative Code 69I Prepare reconciliation of capitalized and non-capitalized capital outlay. Prepare tangible personal property (TPP) disposal report as required by Florida Statute Prepare capital asset financial footnote. Calculate depreciation and prepare depreciation reasonableness test. Manage FAccrual Ledger. Review all capital outlay expenditures ($171 million year-to-date) for proper coding as required by Florida Administrative Rule 6A Administrator $ 26, $ 26, Other Support Personnel 427, , Furlough Savings $ (1,334) (1,334) Purchased Services 8,100 8, Materials and Supplies 1,785 1, Subtotal $ 462, $ - - $ - - $ - - $ - - $ 462, Contract Med. Monitor fiscal compliance with contract terms for contracts totaling $566 million. Meet with contract managers for contract 80 Administration reviews. Sample invoices for accuracy. Compile report on contract compliance Administrator $ 103, $ 103, Furlough Savings $ (1,120) (1,120) - 83 Subtotal $ 102, $ - - $ - - $ - - $ - - $ 102, \\pbfinman\2012budget\departments\9100\9100_budget_report.xls Page 7 of 14 1/25/2011 2:00 PM

8 Accounting Total FY 2011 Budget $ 4,211, $ 81,735 - $ 55, $ - - $ - - $ 4,349, Total FY 2010 Budget $ 4,474, $ 25,000 - $ - - $ - - $ - - $ 4,499, Change $ (262,537) (5.0) $ 56,735 - $ 55, $ - - $ - - $ (150,286) (4.0) \\pbfinman\2012budget\departments\9100\9100_budget_report.xls Page 8 of 14 1/25/2011 2:00 PM

9 Budget Department General Fund Capital Maint Transfer Special Revenue Stimulus Capital Projects (3999) Total Budget Annual Budget High Florida statutes require that the distict adopt and submit a balanced budget to the Commissioner of Education, in compliance with Truth in Millage (TRIM) requirements. Following adoption, the budget is amended as needed and presented to the Board monthly for approval. 1 Florida Statutes: , , , and Board Policy Administration $ 342, $ 342, Other support 127, , Furlough savings (4,555) (4,555) Purchased Services 9,676 9, Materials & Supplies 2,062 2, Other Expenses 3,480 3,480-8 Subtotal $ 480, $ 480, Grant Budget High Management The Budget department establishes, amends and monitors the district's grant budgets. As of December 31, 2010, grant awards totaled $351 mil. for FY Other support $ 78, $ 78, Subtotal $ 78, $ 78, Budget High Salary and benefits represent 80% of the districts operating budget. To maintain budgetary control, 14 Control the Budget department controls and monitors positions and reviews spending Other support $ 147, $ 147, Subtotal $ 147, $ 147, Budget Med. Provide position and budget support to schools and depts, including principal and school secretary 18 Support training Other support $ 147, $ 147, Subtotal $ 147, $ 147, SEEA Med. Superintendent's Efficiency and Effectiveness Award is the district's employee suggestion incentive 22 program Bonus Pay $ 10,765 $ 10, Materials & Supplies Subtotal $ 10, $ 10, Total FY 2011 Budget $ 865, $ 865, Total FY 2010 Budget $ 956, $ 956, Change $ (91,559) (1.0) $ (91,559) (1.0) \\pbfinman\2012budget\departments\9090\9090_budget_report.xls Page 9 of 14 1/25/2011 2:32 PM

10 Treasury Cash and Investments High Manage the District's cash and investments in accordance with the adopted policy and best practices. Coordinate banking services for the District and schools. Prepare reports for Sales Tax Committee Administrator $ 45, $ 45, Other Support Personnel 92, , Furlough Savings (785) (785) Software Licenses 7,100 7, Dues & Fees 76,473 76, Supplies 11,898 11, Travel-Out Of County Rental Equipment (Copier Service) Cell Phone Service Subtotal $ 233, $ - - $ - - $ - - $ - - $ 233, Debt Management High Issue debt as needed for operational or capital issues. Manage the District's debt and swaps, including arbitrage calculations, SEC and other disclosures. Coordinate Palm Beach School Board Leasing Corp 13 activities. Coordinate School Board Finance Committee activities Administrator $ 45, $ 45, Other Support Personnel 64, , Furlough Savings (785) (785) Consultants 74,000 74, Attorney Fees 11,000 11, Travel-Out Of County Rental Equipment (Copier Service) Software Licenses 7,000 7, Postage - Freight 2,550 2, Cell Phone Service Supplies 1,628 1, Periodicals-Newspaper 1,000 1, Subtotal $ 130, $ - - $ - - $ - - $ 76,550 - $ 207, \\pbfinman\2012budget\departments\9236\9236_budget_report.xls Page 10 of 14 1/25/2011 2:50 PM

11 Treasury Med Credit Card Program Coordinate the merchant services program that allows parents and others to make online credit card payments for school lunches, school activities, auctions, etc Other Support Personnel 28, , Furlough Savings Consultants 278, , Travel-In County Supplies Rental Equipment (Copier Service) Subtotal $ 308, $ - - $ - - $ - - $ - - $ 308, Capital Budget Med Develop and implement the capital budget in accordance with the Five Year Capital Plan. Ensure the Five Year Plan is financially feasible. 37 Planning Administrator $ 45, $ 48, $ 93, Other Support Personnel (398) 37, , Furlough Savings (432) (432) Cell Phone Service Water Supplies 446 1,530 1, Dues & Fees Subtotal $ 45, $ - - $ - - $ - - $ 89, $ 134, \\pbfinman\2012budget\departments\9236\9236_budget_report.xls Page 11 of 14 1/25/2011 2:50 PM

12 Treasury Capital Budget Med Address questions and manage the capital budget (construction and non-construction) once implemented. Set up construction related purchase orders, review construction payments, approve requisitions and assist 47 Support schools and departments with capital budget issues Administrator $ 48, $ 48, Other Support Personnel 20, , , Furlough Savings (433) (433) Travel-Out Of County 2,500 2, Travel-In County Other Communication Water (Incl Bottled Water) Employment Services-Temps 9,017 9, Advertising Supplies 459 3,570 4, Periodicals-Newspaper Furn-Fix/Equip -$999 Less Computer Hdw -$999 Less Software - $999 Less 1,000 1, Printing Services-In House Subtotal $ 21, $ - - $ - - $ - - $ 341, $ 362, Total FY 2011 Budget $ 738, $ - - $ - - $ - - $ 506, $ 1,245, Total FY 2010 Budget $ 1,447, $ - - $ - - $ - - $ 493, $ 1,941, Change $ (708,349) - $ - - $ - - $ - - $ 12,894 - $ (695,455) - \\pbfinman\2012budget\departments\9236\9236_budget_report.xls Page 12 of 14 1/25/2011 2:50 PM

13 FTE and Student Reporting State Data Req. & Data Accuracy HIGH Responsible for the accuracy of all information reported in the Automated Data Reporting system to the FDOE. This system generates the District's FEFP funding, graduation rate, and all other reports by the FDOE. (Approx. 175,000 students per survey, 8 Surveys per year, 400 data elements per student) 1 - FEFP Base Funding = $682 Million Admin salary $ 97, $ 97, Support Staff 185, , Furlough Savings (1,451) (1,451) Overtime Purchased Services 2,900 2, Materials & Supplies 4,788 4, Capital Outlay 1,000 1,000-9 Subtotal $ 290, $ 66 - $ - - $ - - $ - - $ 290, Class Size Reduction & HIGH Implement student scheduling procedures in all school centers (200+: regular, alternative, charter, etc.) to insure that every school meets CSR (98,000+ courses). This involves analyzing master 11 Scheduling schedules, teacher courses, and room resources Admin Salary $ 73, $ 73, Support Salary 98, , Furlough Savings (1,088) (1,088) Subtotal $ 170, $ - - $ - - $ - - $ - - $ 170, HIGH Graduation Rate Data Responsible for entering graduation codes and other related information to insure that the graduation rate correctly reflects the student outcomes (18,000 students per cohort). Responsible for correcting 17 the FDOE data files used in the graduation calculation Admin Salary $ 12, $ 12, Support Salary 16, , Furlough Savings (181) (181) - 21 Subtotal $ 28, $ - - $ - - $ - - $ - - $ 28, HIGH 23 Scheduling of Special Population Responsible for scheduling individual students into related services courses (OT, PT, Vision, Hearing), all private school McKay students, Hospital Homebound, Drop Back In, and ESE contracted services students (4,000 students) Admin Salary $ 12, $ 12, Support Salary 16, , Furlough Savings (181) (181) - 27 Subtotal $ 28, $ - - $ - - $ - - $ - - $ 28, \\pbfinman\2012budget\departments\9026\9026_budget_report.xls Page 13 of 14 1/25/2011 2:05 PM

14 FTE and Student Reporting Training HIGH Responsible for training ALL District staff in the use of the District Student Information System 29 (TERMS) Admin Salary $ 36, $ 36, Support Salary 49, , Furlough Savings (544) (544) Purchased Services 20,000 20, Capital Outlay Subtotal $ 85, $ 20,000 - $ - - $ - - $ - - $ 105, Adult Ed/Alt. Ed/CTE/NCLB HIGH Provides support for data that is reported for secondary career and tech ed (career academies, Perkins, Industry Certification), Adult Ed (including credit lab, NRS), NCLB, FASTER (transcripts and 37 /FASTER MSIX), Alternative Ed (regular reporting and special programs, testing (SAT/ACT/CPT) Support Salary 54, , Subtotal $ 54, $ - - $ - - $ - - $ - - $ 54, Summer School HIGH Responsible for scheduling/reporting of all students participating in educational programs outside the regular school year (i.e. ESY) (approx 4,000 students). 41 Scheduling Admin Salary $ 12, $ 12, Support Salary 16, , Furlough Savings (181) (181) - 45 Subtotal $ 28, $ - - $ - - $ - - $ - - $ 28, Total FY 2011 Budget $ 686, $ 20,066 - $ - - $ - - $ - - $ 706, Total FY 2010 Budget $ 639, $ 99, $ - - $ - - $ - - $ 739, Change $ 47, $ (79,911) (1.0) $ - - $ - - $ - - $ (32,378) - \\pbfinman\2012budget\departments\9026\9026_budget_report.xls Page 14 of 14 1/25/2011 2:05 PM