General Fund Budget East Baton Rouge Parish School System Baton Rouge Louisiana. David Tatman District 1 - President

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2 East Baton Rouge Parish School System Baton Rouge Louisiana General Fund David Tatman District 1 - President Tarvald A. Smith District 4 - Vice-President Vereta Lee District 2 Dr. Kenyetta Nelson-Smith District 3 Evelyn Ware-Jackson District 5 Craig Freeman District 6 Barbara Freiberg District 7 Connie Bernard District 8 Jerry Arbour District 9 Jill C. Dyason District 10 Mary A. Lynch District 11 Dr. Bernard Taylor, Jr. Superintendent of Schools Catherine Fletcher, CPA Chief Business Operations Offi cer James P. Crochet, CPA Chief Financial Offi cer

3 EAST BATON ROUGE PARISH SCHOOL SYSTEM REVISED GENERAL FUND BUDGET TABLE OF CONTENTS Page Number Introductory Section General Fund Cover Letter 1-13 Financial Summary Financial Summary 14 Revenue Summary Fiscal Year Revenue Summary Expenditure Summary Fiscal Year Expenditure Summary Revenue Detail Revenue from Local Sources Revenue from State Sources 42 Revenue from Federal and Other Sources 43 Attachment A - Minimum Foundation Program (MFP) 44 Expenditure Detail Instruction Programs Regular Programs - Elementary/Middle/Secondary Regular Programs - Special Departments 47 Special Education Programs - Special Education 48 Special Education Programs - Gifted and Talented 49 Career and Technical Education Programs - Middle/Secondary 50 Other Instructional Programs - Elementary/Middle/Secondary Finance Department EBRPSB

4 EAST BATON ROUGE PARISH SCHOOL SYSTEM REVISED GENERAL FUND BUDGET TABLE OF CONTENTS Instruction Page Number Special Programs - Bilingual Education Programs 54 Support Services Programs Pupil Support Services - Attendance & Social Work Services 55 Pupil Support Services - Guidance Services 56 Pupil Support Services - Health Services 57 Pupil Support Services - Pupil Assessment Appraisal Services 58 Pupil Support Services - Hearings, Suspensions & Expulsions Department 59 Pupil Support Services - School Transfers & Special Support 60 Instructional Staff Services - Administration Instructional Staff Services - Curriculum Development Services Instructional Staff Services - Training Services 65 Instructional Staff Services - School Library Services 66 Instructional Staff Services - Other Educational Media Training 67 General Administration - Board of Education Services General Administration - Office of the Superintendent 70 School Administration 71 Business Services - Operations & Management Business Services - Internal Audit 74 Business Services - Purchasing Department 75 Business Services - Finance Department 76 Business Services - Printing, Publishing, Duplicating Department 77 Operations & Maintenance of Physical Plant Services Security 80 Student Transportation Services - Supervision 81 Student Transportation Services - Regular Transportation 82 Student Transportation Services - Special Education Transportation 83 Support Services Programs Continued Central Services - Planning Research, Development, & Evaluation Services 84 Central Services - Public Information Services 85 Central Services - Personnel/Human Resource Services 86 Central Services - Information Technology Department 87 Community Service Operations/Facility Acquisition & Construction Services 88 Other Use of Funds - Instructional and Operational Appropriations 89 Finance Department EBRPSB

5 General Fund Introductory Section

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7 General Fund (Continued): REVENUE Local Sources The General Fund includes an increase of approximately 0.4% or $0.5 million in Ad Valorem Tax collections, in comparison to the Original General Fund. The projected collection rate is 98.6%. Ad Valorem Tax collections are projected to increase by approximately 3.8% or $5.2 million, when compared to prior year actual. This increase reflects the growth in both commercial and residential properties within the parish. The 2013 Tax Rolls increased by approximately 3.6% in comparison to the previous year. Sales and Use Tax collections are projected to increase by approximately 2.5% or $2.1 million, in comparison to prior year actual. The General Fund will increase by approximately 3.9% or $3.4 million in this category, in comparison to the original General Fund. Sales and Use Tax collections have increased and will continue to be monitored closely. The Transportation Fees From Other LEAs line item are projected to decrease by approximately $0.1 million, which reflects anticipated receipts from the EBRPSS Charter Schools. The Transportation Fees From Other Sources line item will remain unchanged. The Earnings from 16 th Section Property and Other Revenue From Local Sources Rentals line items will remain unchanged. The Medicaid Health Services line item is projected to remain unchanged, which represents estimated payments from the Department of Health and Hospitals for cost based reimbursement for Early and Periodic Screening, Diagnostic and Treatment Services. The Kid Med Screening and Consultation line item is eliminated. Louisiana Medicaid had significant changes for The Department of Health and Hospitals (DHH) implemented the Coordinated Care Networks and Coordinated Systems of Care for Mental Health Services. These changes have affected the EBRPSS ability to bill for what has historically been identified as Kid Med Services, which is hearing and vision services. However, under the DHH s new plan a direct service cost report will be submitted by the EBRPSS for Nursing and Mental Health Services. It should be noted this new plan requires approval by the Center for Medicare and Medicaid Services (CMS), which may take months to approve. The DHH has yet to release funds for the Nursing or Mental Health Direct Service cost reports that have been submitted. 2

8 General Fund (Continued): The Aramark Financial Commitment Amortization line item is projected to decrease by approximately $0.2 million. The original budget estimated approximately $0.5 million; however, the remaining balance to amortize is $0.3 million. In March 2004, the EBRPSS entered into a partnership with Aramark to privatize its maintenance, grounds, and janitorial functions. This partnership included a financial commitment from Aramark of an amount up to $5.0 million to support the labor conversion and maintenance and operations of facilities. The School System agreed to invest these funds in costs associated with the labor conversion and/or the maintenance and operation of the facilities. The financial commitment shall be amortized on a straight-line basis over a period of ten (10) years, this being the final year. Additionally, this line item was adjusted for the contract extension for the period March 1, 2014 through February 29, 2016 whereby Aramark remitted $750,000 in and an additional $250,000 in to assist in offsetting budget shortfalls. The amounts were agreed to be amortized on a straight-line basis over the term of the agreement. If the agreement is terminated prior to February 29, 2016, the unamortized balance will be returned to Aramark. The Administrative Fee Charter Schools line item is projected to remain unchanged. E-Rate funds are projected to increase by $30,500. However, it should be noted that this estimate reflects only the amount of expenditures that occurred in the prior year and will be refunded in the current year. Current year expenditures are reported after having netted current year refunds as required by Bulletin 1929, the Louisiana Accounting and Uniform Governmental Handbook (LAUGH Guide). Through legislation, Congress authorized the Federal Communications Commission (FCC) to create the Universal Access Fund (UAF) by collecting fees from the nation s telecommunications carriers. E-Rate funding is earmarked to pay for discounts on telecommunications, including implementing Local Area Networks (LAN) used by schools and libraries to access the internet. Discounts of up to 90% are based on the number of students in a given district or school who qualify for free and/or reduced price lunch. Total Revenue from Local Sources is projected to increase by $3,643,833. 3

9 General Fund (Continued): State Sources State MFP funding is projected to decrease by approximately $0.7 million when compared to the original General Fund. This revision reflects the Legislature s General Appropriation Bill of the 2013 Regular Session of the Louisiana Legislature. This bill provides funding for the Minimum Foundation Program (MFP) formula, contained in House Concurrent Resolution (HCR) 130 of the 2011 Regular Session of the Louisiana Legislature. This revision includes the first and second mid-year adjustments for students counted on October 1, 2013 (40,241 students) and February 1, 2014 (40,250 students) as compared to the original student count on February 1, 2013 of 41,055 students. State MFP funding for the eight (8) EBRPSS schools that remain in the Recovery School District (RSD) is approximately $8.8 million. In addition, the local portion of Sales and Use Tax and Ad Valorem Tax revenues distributed to the RSD from District MFP funding is approximately $12.9 million. Furthermore, State MFP funding for Non-Legacy Type 2 Charters and the Virtual Type 2 Charters increased by approximately $0.2 million and $0.2 million, respectively. The local portion of Sales and Use Tax and Ad Valorem Tax revenues distributed to the Non-Legacy Type 2 Charters and the Virtual Type 2 Charters is $1.8 million and $1.2 million, respectively. Revenue in Lieu of Taxes Revenue Sharing is projected to remain unchanged. Professional Improvement Plan (PIP) receipts for employees receiving PIP salaries and payments made directly to the Teachers Retirement System are projected to decrease by $0.1 million as a result of the phasing out of this program. Total Revenue from State Sources is projected to decrease by $843,789. 4

10 General Fund (Continued): Federal Sources The Indirect Cost Rate line item will decrease by approximately $0.4 million. This rate is primarily determined by costs in areas, such as, retiree health insurance premiums, business and central services, and general liability insurance. Junior Reserve Officers Training Corps (JROTC) receipts are projected to increase $50,000, which represents the United States Army cost sharing portion of this program. Total Revenue from Federal Sources is projected to decrease by $350,000. Other Sources The Reimbursement of Expenditures for RSD Schools and the Sale of Surplus Items/Fixed Assets line items are projected to remain unchanged. The Reimbursement of Expenditures for the RSD line item is for reimbursement of EBRPSS expenditures, such as, school food service, security, special education, technology, utilities, and facility maintenance. Total Revenue from Other Sources is projected to remain unchanged. Total Revenue is projected to increase by $2,450,044. REVENUE SUMMARY Based on these assumptions, the General Fund Revenue is projected at $413,905,442 representing an estimated increase of $2,450,044 from original projections. Local funding is projected to increase by a net amount of $3.6 million, primarily from Sales Taxes and Ad Valorem Taxes at $3.4 million and $0.5 million, respectively. Local funding also had decreases in Transportation Fees Charter Schools and Aramark Financial Commitment Amortization at $0.1 million and $0.2 million, respectively. State funding decreased by $0.8 million with a $0.7 million decrease in MFP funding and a $0.1 million decrease in Professional Improvement Program (PIP) funding. Revenue from Federal Sources Indirect Cost is projected to decrease $0.4 million, while ROTC is projected to increase $50,000. Careful consideration must be given to all General Fund Expenditures for the fiscal year, as future years revenue growth is somewhat limited and linked to the economy. A reasonable level of reserves must be maintained for emergency needs, rising health care costs, and budget variances. Legislative mandates and unanticipated required expenditures can adversely impact the General Fund. 5

11 General Fund (Continued): EXPENDITURES Expenditure Overview The recently approved General Fund included a financial overview that reflected an ending unassigned fund balance of $8.7 million; however, actual financial results have prompted a revised forecast for the ending fund balance which is reflected in this budget revision. Overall, the majority of the expenditure projections included in this budget revision are necessary to reflect employee allotment changes and the related anticipated salary/benefit costs. Various other budget requests are also listed in detail in each of the functional areas of the General Fund. The majority of the non-salary related increases are a result of the roll forward of prior year encumbrances (purchase orders, contracts, and other commitments) of approximately $1.5 million. The Generally Accepted Accounting Principles (GAAP) basis of financial presentation recognizes encumbrances as expenditures in the fiscal (budget) year that goods and services are received. The budget basis of accounting for encumbrances recognizes an encumbrance as a legal obligation in the fiscal (budget) year the encumbrance was incurred. The presentation of the actual financial information recognizes actual goods and services received within sixty (60) days of the fiscal year-end of June 30. As previously mentioned, encumbrances still open as of June 30, 2013 were approximately $1.5 million and are included in this budget. While these open encumbrances were for expenditures initially budgeted for the fiscal year, they continue to be legal obligations, and, as a result, those budgeted funds must be re-appropriated in the General Fund or cancelled within the terms of the contract. Health insurance benefits have been under constant review. Medical and pharmacy cost trends for the EBRPSS self-insured health plan for active and retired employees and their dependents continue to increase by approximately 8% annually. The EBRPSS is constantly reviewing its health plan for cost avoidance and cost reduction measures, such as, the implementation of the Medicare Advantage Program effective January 1, 2014 for Medicare eligible retirees. The EBRPSS Board approved a one-time $300 supplement to eligible employees that did not receive the one-time $500 stipend for certificated classroom teachers contained in House Bill 1 at its December 2013 meeting. The total cost of this supplement is approximately $1.0 million and is included in the appropriate expenditure functional areas of the budget. Instruction Regular Education Programs Elementary/Middle/Secondary Salary and benefit variances are mainly a result of various staffing allotment adjustments based on actual student enrollment. An increase of $193,435 is included in the Purchased Professional Services line item. This increase is for the agreement with Louisiana State University (LSU) to provide oversight and professional development for the newly established Mayfair Laboratory School. Mayfair Laboratory School will follow the model of the LSU College of Human Sciences and Education s University Laboratory School (ULS) in instruction and organization. 6

12 General Fund (Continued): An increase of $45,000 is included in the Instructional Supplies line item to provide the required cash match funding for the Diploma s Now Grant, which was funded by the Educational Excellence Fund in the prior year. The revised total for this line item is $85,000. The overall projected increase is $754,533. Special Education Programs Salary and benefit variances are mainly a result of various staffing allotment adjustments based on actual student enrollment. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected decrease is $3,708,063. Career and Technical Education Salary and benefit variances are primarily the result of various staffing allotment adjustments based on actual student enrollment. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected decrease is $961,825. Other Instructional Programs Salary and benefit variances are primarily the result of various staffing allotment adjustments based on actual student enrollment. A transfer of $102,662 from the Public Information Department to establish a sixth (6 th ) grade boys and girls recreational basketball league was included in the Materials and Supplies line item. The staffing allotment for the Junior Reserve Officers Training Corps (JROTC) will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected increase is $84. Special Programs Salary and benefit variances are mainly a result of various staffing allotment adjustments based on actual student enrollment. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected decrease is $178,678. Support Services Programs Pupil Support Services Support Services provide administrative, technical and logistical support to facilitate and enhance instruction. Attendance and Social Work Services The Office of Child Welfare and Attendance (CWA) staffing allotment will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. 7

13 General Fund (Continued): Guidance Services The staffing allotment for Guidance Services has been adjusted to reflect student projections. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Health Services The Health Services contract for the Health Care Centers in Schools (HCCS) is projected to remain unchanged. Pupil Assessment & Appraisal Services The staffing allotment for Pupil Assessment & Appraisal Services has been adjusted to reflect student projections. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Hearings, Suspensions and Expulsions The Office of Hearings, Suspensions and Expulsions staffing allotment will remain the same. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. School Transfers & Special Support The Office of School Transfers and Special Support staffing allotment will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected decrease for Pupil Support Services is $1,382,997. Instructional Staff Services The Instructional Staff allotment will decrease by seven (7) positions. This decrease is attributable to five (5) vacant Math Coaches, one (1) Project Director that is 75% grant funded, and one (1) clerical position transferred to the Office of Human Resources. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Instruction & Curriculum Development Services The Instruction and Curriculum Development Services staffing allotment will decrease slightly to reflect updated staffing allotments. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Instructional Staff Training Services The Instruction and Curriculum Development Services staffing allotment will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. School Library Services The School Library Services staffing allotment will decrease slightly to reflect updated staffing allotments. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. 8

14 General Fund (Continued): Other Educational Media/Technology Services The Computer-Assisted Instructional Services Personnel (technology trainers) allotment will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected decrease for Instructional Staff Services is $869,134. General Administration The General Administration staffing allotment will remain unchanged. An increase of $31,200 in the Purchased Professional and Technical Services line item is for a Computer Assisted Policy Service that is more commonly referred to as CAPS. This service involves the conversion of the EBRPSS entire policy manual into a software program that is customized specifically for EBRPSS. A one-time conversion fee not to exceed $25,000 is included and the remaining costs are recurring. An increase of $6,600 in the Communications Video Circuit Board Meetings line item is included to televise EBRPSS Board Meetings. An increase of $36,123 in the Due and Fees line item is included for EBRPSS membership in the Council of the Great City Schools. The Tax Assessment and Collection Services Sheriff Fee line item is projected to remain unchanged. This line item is a result of the required pro rata share of furniture, equipment, stationary, and supplies for the East Baton Rouge Parish Sheriff s Tax Office per La. Statutes 33:4713. An increase of $23,036 is included for the Tax Assessment and Collection Services Pension Fund line item to update projections. The Tax Assessment and Collection Services Sales & Use Taxes is projected to remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected increase for General Administration is $112,631. School Administration The School Administration staffing allotment is adjusted to reflect staffing allotments based on current student projections. An increase of $2,000 in the Travel Expense Reimbursement line item is included. This increase is attributable to anticipated reimbursements related to in-parish travel. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected decrease for School Administration is $41,432. 9

15 General Fund (Continued): Business Services The Business Services staffing allotment will increase by one (1) position. The Graphic Arts Department has employed one (1) additional Press-Reprographics Operator to process shirt orders for EBRPSS schools. Providing this service within the EBRPSS is expected to reduce costs for schools with this particular need. An increase of $4,200 in the Travel Expense Reimbursement line item is included. This increase is attributable to anticipated reimbursements related to in-parish travel and out-of-parish travel for the Risk Management Department. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected increase for Business Services is $72,795. Operations and Maintenance of Physical Plant Services/Security The Aramark contract is to be reviewed annually by both parties to determine any possible increase. The contract may be increased by the lower of the agreed upon percentage or the Employment Cost Index, State and Local Government, Total Compensation, Schools, for the previous twelve months, not to exceed 3.25%. Additional costs associated with the FEMA Temporary Buildings and management services associated with the energy program aimed at reducing energy costs that was implemented March 1, 2007 are also included. The Facilities Management line item is projected to remain unchanged. Electricity and natural gas total actual expenditures for and were $6.8 million and $6.7 million, respectively. Fiscal Year revised estimates for electricity and natural gas will remain at $7.7 million. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected increase for Operations and Maintenance of PPS is $197,992. Student Transportation Services The Bus Driver staffing allotment is adjusted to reflect staffing allotments based on current student projections and bus routes related to various programs. An increase of approximately $0.1 million is included for the Materials and Supplies/Parts line item for anticipated actual expenditures. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected increase for Transportation is $1,082,

16 General Fund (Continued): Central Services Planning, Research, Development & Evaluation The Academic Accountability/Staff Development Evaluation Services staffing allotment will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Public Information Services The Office of Public Information Services staffing will remain unchanged. A transfer of $102,662 to Other Instructional Programs to establish a sixth (6th) grade boys and girls recreational basketball league was processed. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Personnel/Human Resource Services Personnel Services allotments will increase by one (1) position. A vacant clerical position was transferred from Instructional Staff Services. The Parttime Teach Baton Rouge Institute Staff line item in the amount of $71,410 was transferred to Instructional Staff Training Services to align with Bulletin 1929, the Louisiana Accounting and Uniform Governmental Handbook (LAUGH Guide). Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. Information Technology The Information Technology allotment will remain unchanged. Other adjustments made are to more accurately reflect anticipated actual expenditures, additional budget requests, and encumbrance roll-forward or operational costs. The overall projected increase for Central Services is $88,000. Community Service Operations/Facility Acquisition and Construction Services - The Community Service Operations/Facility Acquisition and Construction Services line item will remain unchanged. Debt Services The Redemption of Principal line item consists of: 1) The annual payment in the amount of $163,635 for the interest free Qualified Zone Academy Bond Program (QZAB) loan approved in November, 2001; 2) The annual payment in the amount of $1,339,562 for the annual principal payment associated with the financing of the Qualified School Construction Bonds (QSCB) series 2009 from the American Recovery and Reinvestment Act (ARRA) issued in December 2009; and 3) The annual payment in the amount of $1,445,000 for the annual principal payment associated with the financing of the QSCB series 2010 from the ARRA issued in August The Interest (Long Term) line item is projected to remain the same. This line item consists of the projected interest for the QSCB series 2009 and QSCB series 2010 for an estimate increase of $150,000. Total projected interest is $300,000. The overall projected increase for Debt Services Expenditures is $150,

17 General Fund (Continued): Other Use of Funds Instructional and Operational Appropriations The appropriation to Charter Schools is decreased by $4.7 million to reflect the estimated per pupil allotment as defined by the State Department of Education as well as adjustments for enrollment. The original Charter School enrollment estimate was 2,495. However, the October 1, 2013 and February 1, 2014 enrollments were 2,181 and 2,160, respectively. The appropriation for the Local Revenue Transfer to the RSD is decreased by approximately $0.2 million. This line item consists of Sales and Use Tax and Ad Valorem Tax revenues to be distributed to the eight (8) EBRPSS schools students transferred to the jurisdiction of the RSD. The State Department of Education (SDOE) adjusted the Local Revenue Transfer as a result of updated enrollment figures. The revised total for this line item is approximately $12.9 million. The appropriation for the Local Revenue Transfer to Type 2 Charter CSAL line item increased by approximately $0.4 million as a result of increased enrollment. This line item consists of Sales and Use Tax and Ad Valorem Tax revenues distributed to the BESE created Madison Preparatory Academy (Community Schools for Apprenticeship Learning), which is a Type 2 Charter school. The revised total for this line item is approximately $1.8 million. The appropriation for the Local Revenue Transfer to the Office of Juvenile Justice (OJJ) is increased slightly. BESE approved this additional appropriation at the Special MFP Meeting on March 11, Any elementary and secondary school operated by OJJ in a secure care facility shall be considered a public elementary or secondary school and shall be appropriated funds from the MFP. The allocation shall include a local share per pupil equal to the amount allocated per student for the district where the student resided prior to adjudication. This line item consists of Sales and Use Tax and Ad Valorem Tax revenues to be distributed to OJJ. The revised total for this line item is approximately $0.2 million. The appropriation for the Local Revenue to Type 2 Charter Louisiana Connections Academy (K-12) and the Louisiana Virtual Academy (K-10) line item increased by approximately $0.3 million. The online Type 2 Charter Schools serve students from across Louisiana; however, the local contribution is required from districts based on student residency data reported in the Student Information System (SIS). This line item consists of Sales and Use Tax and Ad Valorem Tax revenues to be distributed to these online schools. The revised total for this line item is approximately $1.2 million. The appropriation for the Local Revenue to Type 2 Charter LA Key Academy line item will increase slightly. This line item consists of Sales and Use Tax and Ad Valorem Tax revenues to be distributed to these online schools. The revised total for this line item is approximately $0.7 million. The appropriation for the Local Revenue to Type 2 Charter EBR Charter Academy line item will decrease by $0.9 million. This line item consists of Sales and Use Tax and Ad Valorem Tax revenues to be distributed to these online schools. The revised total for this line item is approximately $3.2 million. 12

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19 General Fund Financial Summary

20 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - FINANCIAL SUMMARY FISCAL YEAR REVENUE/EXPENDITURE BUDGET SUMMARY Actual Percent Change Revenues Local Sources $ 232,575,193 $ 234,742,259 $ 238,386, % State Sources 171,735, ,973, ,129, % Federal Grants 4,459,397 4,690,000 4,340, % Other Sources 1,321,288 1,050,000 1,050, % Total Revenues $ 410,091,058 $ 411,455,398 $ 413,905, % Expenditures Regular Education Programs $ 129,506,057 $ 129,248,219 $ 130,002, % Special Education Programs 50,585,205 54,415,286 50,707, % Career and Technical Education 6,413,855 7,018,027 6,056, % Other Instructional Programs 10,631,735 17,117,827 17,117, % Special Programs 1,241,626 1,702,241 1,523, % Pupil Support Services 27,933,138 29,506,281 28,123, % Instructional Staff Services 11,435,935 14,108,781 13,239, % General Administration Services 11,288,440 11,759,334 11,871, % School Administration Services 20,493,553 21,390,314 21,348, % Business Services 3,387,793 3,698,744 3,771, % Plant Operation and Maintenance 38,769,350 41,525,689 41,723, % Student Transportation Services 27,883,583 31,175,187 32,257, % Central Services 7,665,350 9,568,799 9,656, % Other Use of Funds 43,042,370 54,127,411 49,630, % Community Service 12,350 12,350 12, % Debt Services 3,210,205 3,098,197 3,248, % Total Expenditures $ 393,500,546 $ 429,472,687 $ 420,292, % Excess of Revenues Over (Under) Expenditures $ 16,590,512 $ (18,017,289) $ (6,386,825) % Reserves Fund Balance 19,613,260 26,684,956 39,529, % Fund Balance -Spendable Unassigned $ 36,203,772 $ 8,667,667 $ 33,142, % Each Line Item of the is shown later in the summary section PURPOSE OF GENERAL FUND The General Fund is the District's principal fund and accounts for all financial transactions except those required to be accounted for in another fund. This fund includes revenues from ad valorem taxes, state funding, federal reimbursements, investment earnings, tuition, and various other revenues for services provided other agencies and local sources. Financial transactions of the District are recorded in detail in the general ledger and reflect transactions encompassing the approved current operating budget. Finance Department 14 EBRPSB

21 General Fund Revenue Summary

22 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - REVENUE SUMMARY FISCAL YEAR Actual Account Account Number Change I. Revenue from Local Sources 1. Taxation a. Ad Valorem Taxes - Gross (1) Constitutional Tax $ 16,561,761 $ 17,150,000 $ 17,200,000 $ 50, (2) Renewable Taxes 118,228, ,445, ,760, , (3) Up to 1% Collections by Sheriff 3,254,828 3,100,000 3,250, , (4) Penalties and Interest on Property Taxes 335, , , b. Sales and Use Taxes - Gross 85,785,966 85,225,000 88,675,000 3,450, (1) Penalties and Interest on Sales Taxes 1,163, , ,000 (85,000) 2. Tuition a. From Individuals Extended Day 658, , ,000-3 Transportation Fees a. From Other LEA's or Charter Schools 399, , ,000 (100,000) b. From Other Sources 202,211 74,000 74, Earnings on Investments a. Interest on Investments 719, , , b. Earnings from 16th Section Property 24,521 20,000 20, Other Revenue from Local Sources a. Rentals 91,447 50,000 50, b. Contributions and Donations d. Judgments e. Books and Supplies Sold 1,534 2,000 2,000 - f. Miscellaneous Revenues (1) Medicaid (Therapy Service) 2,779,181 2,600,000 2,600, (2) Kid Med 3, (3) E-Rate 700,471-30,500 30, (4) Other Misc. Revenues 126,019 60,000 60, (5) Aramark Financial Commitment Amortization 741, , ,592 (166,667) (6) Administrative Fee Charter Schools 797, , ,000 - Total I. Revenues from Local Sources $ 232,575,193 $ 234,742,259 $ 238,386,092 $ 3,643,833 Finance Department 15 EBRPSB

23 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - REVENUE SUMMARY FISCAL YEAR Actual Account Account Number Change II. Revenue from State Sources 1. Unrestricted Grants-In-Aid a. State Public School Fund (MFP) $ 167,002,862 $ 163,132,663 $ 162,385,874 $ (746,789) b. Other Unrestricted Revenues - 1,587,738 1,587, Restricted Grants-In-Aid a. PIP 541, , ,000 (117,000) b. 16th Section Land Fund Interest c. Other Restricted Revenues - 1,587,738 1,587, Revenue in Lieu of Taxes a. Revenue Sharing (1) Constitutional Tax 876, , , (2) Other Taxes 3,201,139 3,180,000 3,180, Revenue For/On Behalf of LEA a. Employer's Contr to Tchr Retirement (PIP) 112,735 70,000 90,000 20,000 Total II. Revenue from State Sources $ 171,735,180 $ 170,973,139 $ 170,129,350 $ (843,789) III. Revenue from Federal Sources 1. Restricted/Unrestricted Grants-In-Aid Direct From the Federal Government a. ROTC $ 742,485 $ 690,000 $ 740,000 $ 50, b. Indirect ,716,912 4,000,000 3,600,000 (400,000) Total III. Revenue from Federal Sources $ 4,459,397 $ 4,690,000 $ 4,340,000 $ (350,000) Finance Department 16 EBRPSB

24 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - REVENUE SUMMARY FISCAL YEAR Actual Account Account Number Change IV. Other Sources of Revenue 1. Other Revenue Sources (Non-Recurring) a. Transfer In - Risk Management Fund $ - $ - $ - $ b. Sale of Surplus Items / Fixed Assets $ 98,897 $ 50,000 $ 50, c. Insurance Proceeds 9, d. Reimbursement of Expenditures for RSD Schools 1,213,266 1,000,000 1,000,000 - Total IV. Other Sources of Revenue $ 1,321,288 $ 1,050,000 $ 1,050,000 $ - TOTAL I-IV. REVENUE $ 410,091,058 $ 411,455,398 $ 413,905,442 $ 2,450,044 Finance Department 17 EBRPSB

25 General Fund Expenditure Summary

26 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change I. INSTRUCTION A Regular Programs - Elementary/Middle/Secondary 1. Salaries a. Kindergarten Teachers $ 6,455, $ 7,023, $ 6,049,615 $ (973,885) b. Elementary Teachers (grades 1 thru 8) 1, ,179,728 1, ,377,500 1, ,156, ,128 c. Secondary Teachers (grades 9 thru 12) ,169, ,412, ,005, ,562 d. Aides , , ,697 (2,303) e. Substitute Teachers and Aides 2,574,460 2,796,971 2,751,821 (45,150) f. Sabbatical Leave 63, , ,426 g. PIPs 189, , ,233 (40,767) 2. Purchased Professional and Technical Services 239, ,124 1,046, , Travel Expense Reimbursement 3,233 79,800 43,800 (36,000) 4. Instructional Supplies a. Materials and Supplies (e.g. rpt. cards) 1,213,666 1,839,584 1,876,531 36,947 b. Supplies - Technology Related 1,090 12,000 12, Equipment 359, , , Miscellaneous Expenditures Employee Benefits a. Group Insurance 9,021,163 8,982,500 8,583,232 (399,268) b. Medicare 1,114,089 1,112,250 1,095,851 (16,399) c. Employer's Contribution to (1) Louisiana Teachers Retirement 19,453,924 21,196,900 21,484, ,752 (2) Louisiana School Employees Retirement 2, (3) Other Retirement 122, , ,528 (8,972) d. Unemployment Compensation 160, , ,698 (6,992) e. Workmen's Compensation 591, , ,135 3,235 f. Health Benefits (retirees) 12,046,891 10,862,000 10,975, ,784 g. Sick Leave Severance Pay 215, , , ,000 h. Vacation Leave Severance Pay Total A. Regular Program Expenditures 1,873.0 $ 129,506,057 1, $ 129,248,219 1,811.0 $ 130,002,752 $ 754,533 Finance Department 18 EBRPSB

27 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change B. Special Education Programs 1. Special Ed including Summer & Pre-Sch Programs a. Salaries (1) Teachers $ 10,878, $ 9,906, $ 9,797,888 $ (108,112) (2) Support Classroom Teacher 94 3,579, ,157, ,205,533 (951,467) (3) Paraprofessional Training Unit Teacher (4) Adaptive Physical Education Teacher 25 1,236, ,340, ,324,322 (15,678) (5) Work Study Coordinator/Job Coach 1 51, , , (6) Pre-School Classroom Teacher 45 2,038, ,096, ,970,361 (125,639) (7) Aides ,593, ,808, ,997, ,954 (8) Substitute Teachers and Aides 316, , ,241 6,241 (9) Sabbatical Leave 34,299-26,991 26,991 (10) PIPs 54,361 58,150 39,227 (18,923) b. Purchased Professional and Technical Services c. Travel Expense Reimbursement 59,988 66,600 66,600 - d. Instructional Supplies (1) Materials and Supplies - 4,802 4,800 (2) (2) Supplies - Technology Related Gifted and Talented Programs a. Salaries (1) Teachers ,143, ,299, ,282,025 (1,017,475) (2) Aides , , ,737 (3,263) (3) Substitute Teachers and Aides 84,881 75,000 85,869 10,869 (4) Sabbatical Leave 11, (5) PIPs 18,274 19,700 12,800 (6,900) b. Purchased Professional and Technical Services 896 1,810 1,810 - c. Travel Expense Reimbursement 6,396 9,445 9,445 - Finance Department 19 EBRPSB

28 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change d. Instructional Supplies (1) Materials and Supplies 98, ,429 98,019 (5,410) (2) Supplies - Technology Related e. Equipment f. Miscellaneous Expenditures Employee Benefits a. Group Insurance 4,128,077 4,461,000 3,920,954 (540,046) b. Medicare 404, , ,794 (33,856) c. Employer's Contribution to (1) Louisiana Teachers Retirement 7,384,471 8,968,000 8,214,356 (753,644) (2) School Employees Retirement 32,935 28,000 48,365 20,365 (3) Other Retirement 37,656 37,125 80,555 43,430 d. Unemployment Compensation 60,511 68,450 60,683 (7,767) e. Workmen's Compensation 225, , ,440 (13,360) f. Health Benefits (retirees) 5,857,147 5,654,000 5,199,619 (454,381) g. Sick Leave Severance Pay 145, , ,000 50,000 Total B. Special Education Expenditures $ 50,585, $ 54,415, $ 50,707,223 $ (3,708,063) C. Career and Technical Education 1. Salaries a. Agriculture Teachers 4.0 $ 275, $ 268, $ 253,822 $ (14,564) b. Home Economics , , ,119 (72,519) c. Industrial Arts Teachers , , ,238 (164,056) d. Business Teachers ,064, ,521, ,737, ,958 e. Other Vocational Tchrs (e.g. ext empl) , ,193, ,941 (567,059) f. Substitute Vocational Teachers 42,366 50,570 65,820 15,250 g. Sabbatical Leave - - 6,056 6,056 h. PIPs 11,689 11,500 8,870 (2,630) 2. Purchased Professional and Technical Services. 5,891 12,200 20,200 8, Travel Expense Reimbursement 2,506 14,090 14, Instructional Supplies a. Materials and Supplies 136, , ,500 - b. Supplies - Technology Related 75, ,099 98,099 (8,000) Finance Department 20 EBRPSB

29 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change 5. Equipment Miscellaneous Tuition a. Paid to Other In-State LEAs - b. Paid to Others ,000 50, Employee Benefits a. Group Insurance 436, , ,352 (84,648) b. Medicare 52,500 58,700 48,529 (10,171) c. Employer's Contribution to (1) Louisiana Teachers Retirement 937,586 1,140, ,002 (190,998) (2) Other Retirement 16,554 23,000 12,470 (10,530) d. Unemployment Compensation 7,791 8,650 7,086 (1,564) e. Workmen's Compensation 28,885 30,400 26,367 (4,033) f. Health Benefits (retirees) 567, , ,308 (88,692) g. Sick Leave Severance Pay 18,881 10,000 21,375 11,375 h. Annual Leave Severance Pay Total C. Career and Technical Expenditures 85.0 $ 6,413, $ 7,018, $ 6,056,202 $ (961,825) Finance Department 21 EBRPSB

30 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change D. Other Instructional Programs 1. Other Programs (e.g. TOR moderators, alternative-discipline, ROTC, band, atheletics, summer school, and extended day programs) a. Salaries (1) Teachers/Coach's Supplement 65.0 $ 5,433, $ 6,680, $ 6,398,393 $ (282,280) (2) Aides , , ,149 1,111 (3) Substitute & Part-time Teachers 1,199,824 2,339,328 2,393,814 54,486 (4) PIPs 16,207 17,000 15,325 (1,675) b. Purchased Professional and Technical Services 158, , ,000 6,300 c. Repairs and Maintenance Services 70,595 68,000 68,000 - d. Travel Expense Reimbursement 1,806 9,230 9,230 - e. Instructional Supplies (1) Materials and Supplies 798,678 1,248,153 1,366, ,510 (2) Supplies - Technology Related - 2,382,630 2,382,630 - f. Equipment Employee Benefits a. Group Insurance 306, , ,294 (43,106) b. Medicare 92, , ,155 1,880 c. Employer's Contribution to (1) Louisiana Teachers Retirement 1,619,350 2,560,000 2,610,392 50,392 (2) School Employees Retirement 1, (3) Other Retirement 17,521 8,200 30,598 22,398 d Unemployment Compensation 13,550 18,930 19, e. Workmen's Compensation 49,067 66,270 71,080 4,810 f. Health Benefits (retirees) 443, , ,467 64,467 g. Sick Leave Severance Pay 6,411 5,000 11,940 6,940 h. Annual Leave Severance Pay - 5,000 - (5,000) Total D. Other Instructional Program Expenditures ,631, ,117, ,117,911 $ 84 Finance Department 22 EBRPSB

31 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change E. Special Programs 1. Bilingual Education Programs a. Salaries (1) Teachers 16.0 $ 782, $ 1,076, $ 981,337 $ (95,429) (2) Aides - (3) Substitute Teachers and Aides 7,660 2,450 - (2,450) (4) Other Instructional Salaries (5) Sabbatical Leave (6) PIPs 14,029 12,000 7,876 (4,124) b. Travel Expense Reimbursement ,000 10,000 - c. Purchased Professional and Technical Services 24,000 20,000 20,000 - (1) Materials and Supplies ,700 14,700 - (2) Textbooks/Workbooks - f. Equipment - g. Miscellaneous Expenditures - 2. Pre-School Programs a. (e.g. Headstart, Early Childhood, etc.) (1) Teachers Employee Benefits a. Group Insurance 84, ,000 98,402 (17,598) b. Medicare 10,167 15,600 11,510 (4,090) c. Employer's Contribution to (1) Louisiana Teachers Retirement 198, , ,025 (71,975) (2) Louisiana School Employees Retire ,105 26,065 (3) Other Retirement - d. Unemployment Compensation 1,517 2,135 1,684 (451) e. Workmen's Compensation 5,627 7,550 6,334 (1,216) f. Health Benefits (retirees) 112, , ,590 (7,410) g. Sick Leave Severance Pay Total E. Special Program Expenditures 16.0 $ 1,241, $ 1,702, $ 1,523,563 $ (178,678) TOTAL I. A-E Instruction 2,963.0 $ 198,378,478 2,931.0 $ 209,501,600 2,911.0 $ 205,407,651 $ (4,093,949) Finance Department 23 EBRPSB

32 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change II. SUPPORT SERVICES PROGRAMS A. Pupil Support Services 1. Attendance and Social Work Services a. Salaries (1) Supervisor 5.0 $ 350, $ 439, $ 448,528 $ 8,608 (2) Clerical/Secretarial , , ,655 (9,558) (3) PIPs 5,872 5,947 5, b. Travel Expense Reimbursement 5,778 10,632 10,632 - Miscellaneous Purchased Services 100, , ,000 - c. Materials and Supplies 3,020 3,351 3,351 - d. Supplies - Technology Related e. Equipment f. Miscellaneous Expenditures 1,554 3,000 3, Guidance Services a. Salaries (1) Supervisor , , ,412 1,424 (2) Counselor ,447, ,235, ,136,358 (98,642) (3) Clerical/Secretarial , , ,546 1,500 (4) Sabbatical (5) PIPs 48,281 50,000 41,756 (8,244) b. Purchased Professional and Technical Services - 5,000 1,000 (4,000) c. Travel Expense Reimbursement - d. Travel Expense Reimbursement 485 4,900 4,900 - e. Materials and Supplies 4,350 4,886 4,886 - f. Supplies - Technology Related ,554 4,000 g. Equipment Finance Department 24 EBRPSB

33 EAST BATON ROUGE PARISH SCHOOL SYSTEM GENERAL FUND - EXPENDITURE SUMMARY FISCAL YEAR Account Actual Change 3. Health Services a. Salaries (1) Supervisor (2) Physicians - (3) Dental Hygienists - (4) Nurses (5) Clerical/Secretarial (6) Other - b. Purchased Professional and Technical Services 1,743,111 2,250,000 2,250,000 - c. Travel Expense Reimbursement d. Materials and Supplies e. Equipment f. Miscellaneous Expenditures Pupil Assessment & Appraisal Services a. Salaries (1) Supervisors , , ,534 (11,122) (2) Assessment Teachers & PBIS Interventionist , , ,529 (48,000) (3) Psychologists , , ,127 (218,464) (4) Educational Diagnostians , , ,775.0 (73,575) (5) Speech Pathology/Therapy ,486, ,493, ,381,415.0 (111,585) (6) Audiologist , , (63,000) (7) Part-Time Occupational Therapist - 691, , , (8) Part-Time Physical Therapist - 361, , , (9) Aide - Child Specific , ,142, ,981.0 (169,019) (10) Social Workers ,029, , ,980 (71,794) (11) Truancy Officer , ,214 (12) PIPs 16,619 15,000 17,072 2,072 b. Sabbatical c. Purchased Professional and Technical Services 24, , ,300 - d. Travel Expense Reimbursement 31,208 29,460 29,460 - e. Materials and Supplies 4,948 10,584 10,584 - f. Supplies - Technology Related - 1,176 1,176 - g. Equipment h. Miscellaneous Expenditures - Finance Department 25 EBRPSB