St. Tammany Parish School Board REVISED BUDGETS. General Fund. Special Revenue Funds. Capital Project Funds. Fiscal Year July 1, June 30, 2008

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1 REVISED BUDGETS General Fund Special Revenue Funds Capital Project Funds Fiscal Year July 1, June 30, 2008 May 8, 2008

2 Fiscal Year Revised Budgets Table of Contents Page Table of Contents...I Summary of all Funds...1 General Fund A. Summary of General Fund... 2 B. Expenditures by Object... 3 C. Revenues... 4 D. Expenditures Proposition 3 Expenditures Sales Tax 1966 Fund Sales Tax 1977 Fund School Food Service Fund Community Education Fund Restart Fund Hurricane Katrina Disaster Fund Capital Projects Funds Debt Service Funds

3 Summary - Budgets Fiscal Year General Special Capital Debt Fund Revenue Funds Project Funds Service Funds Revenues: Local sources $62,171,163 $91,895,147 $5,582,000 $23,156,194 State sources 177,211,329 1,941, Federal sources 667,767 31,250, Fund Transfers In 90,379,950 2,165,265 49,020,000 0 Total Revenues & Transfers In $330,430,209 $127,252,553 $54,602,000 $23,156,194 Expenditures: Instruction: Regular education 125,512, Special education 58,606, Vocational education 4,991, Other instructional programs 12,542, Special programs 1,684, Adult education 512, Total Instruction $203,849,316 $0 $0 $0 Supporting Services: Pupil support 12,423, Staff support 10,740, General administration 4,993, , , ,451 School administration 18,825, Business administration 2,609, Operation & maintenance 30,822, Student transportation 26,407, Central services 9,230, Total Support Services $116,052,638 $952,000 $100,000 $805,451 Other Expenditures: Food services 2,911,281 15,483, Community services 42,710 1,409, Capital outlay 459,554 2,519,509 72,890,000 0 Debt service $19,835,836 Fund Transfers Out 7,051, ,799,882 2,921,398 88,663 Total Other Expenditures $10,465,228 $133,212,986 $75,811,398 $19,924,499 Total Expenditures & Transfers Out $330,367,182 $134,164,986 $75,911,398 $20,729,950 Revenue Over Expenditures $63,027 ($6,912,433) ($21,309,398) $2,426,244 Beginning Fund Balance 71,644,880 9,317, ,190,721 8,571,905 One Time Transfer Fund Balance Capital Project Fun (17,000,000) Ending Fund Balance $54,707,907 $2,405,383 $136,881,323 $10,998,149 Designated to improve bond rating (19,692,109) Designated to Debt Service (10,998,149) Designated for Capital Outlay 0 0 (136,881,323) 0 Unreserved Ending Fund Balance $35,015,798 $2,405,383 $0 $0

4 GENERAL FUND The General Fund is the general operating fund of the School Board. It accounts for all financial resources except those required to be accounted for in other funds.

5 General Fund Budget - Summary Fiscal Year Revised Budget Difference Budget Revenues: Local sources $62,171,163 1,843,609 $60,327,554 State sources 177,211,329 1,174, ,037,041 Federal sources 667,767 (9,359) 677,126 Fund Transfers In 90,379,950 (1,835,158) 92,215,108 Total Revenues & Transfers In $330,430,209 $1,173,380 $329,256,829 Expenditures: Instruction: Regular education 125,512,491 (57,050) 125,569,541 Special education 58,606,548 (101,137) 58,707,685 Vocational education 4,991,074 (139,753) 5,130,827 Other instructional programs 12,542,484 (160,180) 12,702,664 Special programs 1,684, ,204 1,579,498 Adult education 512, ,017 Total Instruction $203,849,316 ($352,916) $204,202,232 Supporting Services: Pupil support 12,423,180 (380,558) 12,803,738 Staff support 10,740,276 (193,238) 10,933,514 General administration 4,993,851 (526,679) 5,520,530 School administration 18,825, ,980 18,365,725 Business administration 2,609,249 (29,844) 2,639,093 Operation & maintenance 30,822, ,131 30,561,580 Student transportation 26,407, ,090 25,893,039 Central services 9,230, ,390 9,083,147 Total Support Services $116,052,638 $252,272 $115,800,366 Other Expenditures: Food services 2,911,281 (29,701) 2,940,982 Community services 42, ,481 Capital outlay 459,554 (13,677) 473,231 Fund Transfers Out 7,051,683 1,421,732 5,629,951 Total Other Expenditures $10,465,228 $1,378,583 $9,086,645 Total Expenditures & Transfers Out $330,367,182 $1,277,939 $329,089,243 Revenue Over Expenditures $63,027 ($104,559) $167,586 Beginning Fund Balance 71,644,880 9,850,142 61,794,738 One Time Transfer of Fund Balance to 2004 Cap (17,000,000) (17,000,000) 0 Designated for 2004 Capital Project Fund 0 17,000,000 (17,000,000) Designated to improve bond rating (19,692,109) 0 (19,692,109) Unreserved Ending Fund Balance $35,015,798 $9,745,583 $25,270,215

6 General Fund Expenditures by Object Revised Budget Percent Budget S Salaries (Excluding PIP) $ 206,384, % $ 206,347,917 PIP PIP Salaries 451, % 508,600 B Employee Benefits 81,417, % 81,798,617 U Utilities 8,530, % 8,533,995 M Materials & Supplies 6,729, % 6,259,619 Cnst Construction 5,590, % 5,190,000 TX Textbooks 2,831, % 2,831,000 PS Professional Services 2,501, % 2,511,092 E Equipment & Furniture 2,515, % 2,195,282 I Property, Liability Insurance 2,381, % 2,381,600 TCE Tax Collection Expenses 1,969, % 2,485,789 R&M Building Repair 1,800, % 1,800,000 EqR Equipment Repair 1,005, % 1,005,600 T Travel 908, % 915,206 SOB School Operational Budget 851, % 867,725 Tech Technology 750, % 750,657 SIn Staff In-Service 571, % 569,911 VO Operation of Vehicles 495, % 455,000 CS Custodial Supplies 453, % 453,000 Lic License Fees 382, % 382,000 BRnt Rental of Buildings 257, % 257,000 L Library Books 207, % 207,569 O Other 184, % 184,739 Grd Upkeep of Grounds 151, % 151,325 CL Claims 46, % 46,000 Total of Operations $ 329,367, % $ 329,089,243 Dist Disaster Fund tranfers 1,000,000 0 Totals $ 330,367,182 $ 329,089,243

7 ****** ******* ****** ****** Revenue from Local Sources REVISED BUDGET DIFFERENCE ORIGINAL BUDGET R01111 Constitutional Tax (4.47 Mills) $4,487,374 $207,026 $4,280,348 R01112 Additional Support Tax (5.69 Mills) 5,712, ,532 5,448,581 R Add'l Support Tax - PROP 3 (41.73 Mills) 41,892,071 1,932,720 39,959,351 R01113 Construction, Maintenance, & Operations Tax (4.05 Mills) 4,065, ,588 3,878,162 R01120 Up To 1% Collected By Sheriff On Taxes 1,914,355 (516,207) 2,430,562 R01140 Penalties & Interest On Taxes 37,000 1,825 35,175 R01320 Tuition - Summer School 120, ,000 R01323 Tuition - Driver Education 45, ,000 R015 Interest 2,600,000 (400,000) 3,000,000 R01911 Rental of Facilities 0 (375) 375 R01921 Contributions 272, ,500 25,000 R01991 Fees - Medicaid Services 700,000 (80,000) 780,000 R15220 Sale of Supplies & Junk 225, ,000 R01998 Miscellaneous 50, ,000 R01998HOSP Hospital/Homebound 50, ,000 Total Revenue from Local Sources $62,171,163 $1,843,609 $60,327,554 Revenue from State Sources R13111 State Public Fund Equalization (MFP) $173,658,780 $378,173 $173,280,607 R13111SL - Minus School Lunch Fund share of MFP (1,941,608) (4,068) (1,937,540) R13114 Transportation Of Parochial School Students 322,964 (53,445) 376,409 R13141 Revenue Sharing - Constitutional Tax (Net) 166,770 19, ,536 R13142 Revenue Sharing - Other Taxes 1,920, ,452 1,698,672 R13201 Employer Contribution - Teacher Retirement (for PIP) 89, ,815 R13225SMR Special Ed Extended School Year Summer Program 190, ,468 R13231 Adult Education 151,630 4, ,798 R13281 Textbooks, Library, Etc.- Non-Public Schools 198,766 37, ,570 R13292 PIP 571, ,503 R13228LEAP LEAP Remediaton 551, , ,263 R13303 Teacher Assessment 134,000 (20,350) 154,350 R13302 Accountability 476, , ,590 R13910 One time State Teacher Retirement Supplement R13302 National Board Certifications 720, , ,000 Total Revenue from State Sources $177,211,329 $1,174,288 $176,037,041 Revenue from Federal Sources R14340 ROTC Training $442,870 ($4,333) $447,203 R14432 Adult Ed. Act of ,897 (5,026) 229,923 Total Revenue from Federal Sources $667,767 ($9,359) $677,126 Total Revenue $240,050,259 $3,008,538 $237,041,721 Other Sources of Funds Interfund Transfers R19930S6 From Sales Tax 1966 $41,954,885 ($958,757) $42,913,642 R19930S7 From Sales Tax ,035,412 (926,401) 40,961,813 R19930SL From School Lunch Fund 228, ,270 R From Hurricane Education Recovery Act - Restart 7,236, ,236,383 R19930IND Recovery of Indirect Costs 925,000 50, ,000 Total Other Sources of Funds $90,379,950 ($1,835,158) $92,215,108 Total Revenue & Other Sources of Funds $330,430,209 $1,173,380 $329,256,829

8 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET Expenditures 1100 Instruction Regular Education Programs S Salaries - Day By Day Subs. $1,688,372 $61,476 $1,626, INST M School Instructional Budgets 2,125, ,000 2,000, M Math/Science Materials 30, , TX Textbooks 2,831, ,831, DISC M Instructional Discretionary 28, , M Profesional Development Chevron Grant 247, , INST M New School Start Up 100, , S Salaries - Kindergarten Teachers ,163,999 (16,409) ,180, PIP PIP - Kindergarten Teachers 12, , M Kindergarten class start up - Materials 5, , Tech Career Technology Lab 92, , S Salaries - Elementary Teachers 1, ,181,079 (486,054) 1, ,667, PIP PIP - Elementary Teachers 108,971 (894) 109, S Salaries - Music Teachers ,258,165 57, ,200, PIP PIP - Music Teachers 5, , T Travel - Music Teachers 34, , S Salaries - P. E. Teachers ,096,853 25, ,071, PIP PIP - P. E. Teachers 12, , M P.E. Materials & Supplies 9, , E Science Equipment S Salaries - Resource Helping Teachers ,276,003 (45,913) ,321, PIP PIP - Resource Helping Teachers 14,011 (3,405) 17, T Travel - Resource Helping Teachers 7, , S Salaries - Secondary Teachers ,808, , ,680, S Salaries - Secondary Teachers - 7 Period ,682,802 (65,536) ,748, PIP PIP - Secondary Teachers 58,792 (14,855) 73, M Music & Art Supplies 16, , SIn Inservice - Arts in Education 10, , PS DBAE Team Services 40, , M Advanced Placement 10, , S Foreign Language Teachers ,820 (415) , T Travel - Foreign Language Teachers 2, , Tech Local Technology 658, , LA Tech State Technology S Salaries - Sabbatical Leave ,268, , ,134, Employee Benefits BGI Group Insurance 11,379,776 (222,794) 11,602, BHW Health & Welfare Fund 660, , BSS Social Security 9,618 (1,422) 11, BMI Medicare Insurance 1,135,278 18,926 1,116, BTR Teacher Retirement 13,468,515 (102,479) 13,570, BOR Other Retirement 38,673 1,908 36, BUC Unemployment Compensation 21,738 17,321 4, BWC Worker's Compensation 898,095 (68,989) 967, BGIR Group Ins. - Retirees 4,781, ,890 4,597, BSLSP Sick Leave Severance Pay 156,652 (127,880) 284,532 Total - Instruction - Regular 1,775.5 $125,512,491 ($57,050) 1,775.5 $125,569,541

9 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1200 Special Education Programs S Salaries - Gifted & Talented Teachers $7,926,301 $190, $7,736, PIP PIP - Gifted & Talented Teachers 21,506 (4,042) 25, S Salaries - Gifted & Talented Substitutes 169,325 82,696 86, T Travel 54, , S Salaries - Other Teachers ,271,571 (56,838) ,328, PIP PIP - Other Special Ed. Teachers 51,265 (11,712) 62, T Travel - Other Teachers & Therapists 212, , S Salaries - Paraprofessional ,183,536 (16,426) ,199, S Salaries - Speech Therapists ,745,553 3, ,741, S Salaries - Physical Therapists ,386 3, , S Salaries - Occupational Therapists ,140 9, , S Salaries Day by Day Substitutes 830, , , S Stipends - Fast Forward M Gifted & Talented Materials 52, , S Salaries - Sabbatical Leave ,435 52, , Employee Benefits BGI Group Insurance 6,529,674 (171,547) 6,701, BSS Social Security 9,210 (12,465) 21, BMI Medicare Insurance 588,690 6, , BTR Teacher Retirement 6,289,603 (364,868) 6,654, BOR Other Retirement 30,968 (4,894) 35, BUC Unemployment Compensation 0 (63) BWC Worker's Compensation 440,850 (29,203) 470, BGIR Group Ins. - Retirees 2,790, ,313 2,682, BSLSP Sick Leave Severance Pay 47,739 (63,872) 111,611 Total - Special Education 1,017.5 $58,606,548 ($101,137) 1,017.5 $58,707, Vocational Education Programs S Salaries - Day by Day Substitutes 47,338 $8,359 38, T Travel - Vocational Ed. Teachers $36,000 0 $36, U Telephone 0 (3,200) 3, M Materials & Supplies 128, , EqR Maintenance Services 10, , INST M State Mandated Materials & Supplies 77,000 11,000 66, S Salaries - Agriculture Teachers ,651 5, , PIP PIP - Agriculture Teachers 2,506 (168) 2, S Salaries - Home Economics Teachers ,829 (1,311) , PIP PIP - Home Economics Teachers 1, , S Salaries - Industrial Arts Teachers ,639 (41,302) , PIP PIP - Industrial Arts Teachers 2, , S Salaries - Business, COE, & DE Teachers ,325,644 (12,421) ,338, PIP PIP - Business, COE, & DE Teachers 5,402 (1,617) 7, S Salaries - Sabbatical Leave (38,877) , Employee Benefits BGI Group Insurance 475,747 (15,337) 491, BSS Social Security 285 (125) BMI Medicare Insurance 44,979 (282) 45, BTR Teacher Retirement 525,054 (39,972) 565, BOR Other Retirement 16,109 1,725 14, BUC Unemployment Compensation 0 (12) BWC Worker's Compensation 37,955 (1,234) 39, BGIR Group Ins. - Retirees 196,425 7, , BSLSP Sick Leave Severance Pay 0 (18,094) 18,094 Total - Vocational Education 67.0 $4,991,074 ($139,753) 67.0 $5,130,827

10 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1400 Other Instructional Programs S Salaries - Extra Curricular $278,080 $0 $278, S Salaries - Athletics 1,412, ,412, PS Contract Services 90, , I Athletic accident insurance 8, , S Substitutes 74, , S Salaries - FOCUS Teachers ,946 (17,996) , S Salaries - (WIN) Teachers ,943 3, , S Stipends - Teachers 5, , PIP PIP - (WIN) Teachers 2, , S Salaries - Grades 7-8 (YES) Teachers ,551 3, , M Materials - At Risk Grades , , S Stipends - STW 18, , PS Contract Services - STW 180, , M Materials - STW 14, , E Equipment - STW S Salaries - Sat. Detention Teachers 38, , M Materials - Saturday Detention 1, , In School Suspension S Salaries - Aides ,337 (34,019) , M Materials & Supplies 10, , E Equipment 16, , S Salaries - Driver Ed. Teachers ,285 (10,542) , PIP PIP - Driver Ed. Teachers 3,036 (1,568) 4, VO Operation of Driver Ed. Vehicles 10, , E Vehicle - Driver's Ed. 40, , S Salaries - ROTC Instructors ,696 (48,529) ,039, S Summer School 337, , , Technology Center S Salaries - Instr. Tech. Computer Coord ,407 (8,202) , S Salaries - Technology Liaison 27,373 (16,376) 43, S Broadcast Engineer & Coordinator ,495 (4,117) , S Salaries - Instr. Tech Clerical ,929 2, , S Salaries - Substitutes 10, , S Training Stipends 70, , PS Contract Services 41, , T Travel - Instr. Tech. 13, , M Materials - Instr. Tech. 60, , E Equipment - Inst. Tech. 158, , O Other - Instr. Tech Testing S Testing - Substitutes 20, , S Testing - Stipends 15, , M Testing - Materials & Supplies 50, , No Child Left Behind S NCLB - Substitutes 20, , S NCLB - Stipends 7, , M NCLB - Materials & Supplies 23, , PS NCLB - Contract Services 30, ,000

11 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1490 S LEAP Remediation - Elementary 60, , S Interventions/Summer School 550, , S Summer School Remediation 650, , LEAP Remediation - High School S Salaries - Teachers , , S Special Requirements 9, , S Teacher - Retention ,676 6, , S Stipends - Teachers 38, , Alternative School - Jumpstart S Salaries - Teachers ,414 (57,537) , PIP PIP Teachers 2, , S Salaries - Paraprofessional S Salaries - Bus Attendant ,279 1, , S Salaries - Security ,647 10, , S Salaries - Custodian 4, , S Substitutes 21, , U Telephone 4, , M Materials and Supplies 12, , Tx Textbooks E Equipment 12, , S Extended Learning 250, , S Salaries - Sabbatical Leave ,000 (61,109) , Employee Benefits BGI Group Insurance 698,862 2, , BSS Social Security 1,794 (1,212) 3, BMI Medicare Insurance 111,571 (2,704) 114, BTR Teacher Retirement 1,188,994 (17,549) 1,206, BOR Other Retirement 4, , BUC Unemployment Compensation 0 (4) BWC Worker's Compensation 94,824 (382) 95, BGIR Group Ins. - Retirees 298,334 11, , BSLSP Sick Leave Severance Pay 8,700 (22,240) 30,940 Total - Other Instructional $12,542,484 ($160,180) $12,702,664

12 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1500 Special Programs PIP PIP - Title I Teachers $1,231 $0 $1, T Travel - ESL Teachers 20,500 (8,500) 29, S Salaries- Clerical , , M ESL Materials 40,000 10,000 30, E ESL Equipment 0 (10,000) 10, EqR ESL Equipment Repair 1, , S Salaries- ESL Teachers ,227 35, , PIP PIP - ESL Teachers 2,171 (2,016) 4, S Salaries - Tutoring 83,500 8,500 75, S Salaries- ESL Substitute Teachers 7, , S Salaries - Preschool 20,000 9,600 10, PIP PIP - Preschool Teachers 3, , Employee Benefits BGI Group Insurance 210,121 46, , BSS Social Security 1, BMI Medicare Insurance 16,174 2,668 13, BTR Teacher Retirement 155,473 14, , BWC Worker's Compensation 8,576 (1,225) 9, BGIR Group Ins. - Retirees 171,638 6, , BSLSP Sick Leave Severance Pay 0 (8,071) 8,071 Total - Special Programs 20.5 $1,684,702 $105, $1,579, Adult/Continuing Education S Salaries - Administration $22,500 $0 $22, S Salaries - Day Classes , , PIP PIP - Day Classes 1, , S Adult Ed. Clerical , , U Telephone M Materials & Supplies 20, , E Equipment 8, , S Salaries - Substitutes S Salaries - Part-time School Teachers & Paraprofessionals 50, , S Salaries - Paraprofessional , , T Travel - Adult Ed. Teachers 4, , PS Contracted Services Employee Benefits BGI Group Insurance 34, , BSS Social Security BMI Medicare Insurance 3, , BTR Teacher Retirement 54, , BUC Unemployment Compensation BWC Worker's Compensation 4, , BSLSP Sick Leave Severance Pay Total - Adult/Continuing Education 7.0 $512,017 $0 7.0 $512,017 Total - Instruction 3,025.5 $203,849,316 ($352,916) 3,025.5 $204,202,232

13 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2000 Support Services Programs S Salaries - Supv. of Child Welfare 2.0 $177,538 $2, $174, PIP PIP - Supv. of Child Welfare 1, , S Clerical - Supv. of Child Welfare ,316 (22,722) , S Student Workers 4, , PS Imaging Service 15, , T Travel - Supv. of Child Welfare 9, , PS Character Links Education Program S Back on Track - Director ,667 3, , S Back on Track - Director 51,118 51, M Back on Track - Material and Supplies 4,000 (26,000) 30, PS Back on Track - Purchased Professional Services 61,350 (28,650) 90, S Salaries - Guidance Counselors ,662,772 (129,618) ,792, PIP PIP - Guidance Counselors 9,858 (1,517) 11, S Salaries-Guidance Counselors-sales tax ,286 (34,742) , PIP PIP - Guidance Counselors 1, , S Salaries - Guidance Counselors - College Bound Students ,128 (6,496) , T Travel - Guidance Counselors - College Bound Students 6, , S Salary - Clerical , , S Salaries - Nurses ,606 (43,346) , PS Medical Services 1, , M Materials & Supplies - Nurses 12, , E Equipment - Nurses 6, , T Travel - Nurses 25, , O Student Drug Testing 20, , Pupil Appraisal Services S Salaries - Educational Diagnosticians ,547 (18,753) , PIP PIP - Assessment Teachers 9,598 (1,777) 11, T Travel - Pupil Assessment 3, , S Salaries - Psychologists ,500 (7,149) , S Mental Health Providers 450, , S Salaries - Social Workers ,769 (14,659) , S Salaries - Clerical ,844 (11,602) , O Other 11, , M Office Supplies 21, , M Instructional Materials 35, , S Salaries- 504 Coordinator , , S Substitute Teachers , , S Stipends , , PS Purchased Services , , T Travel , , M Materials , , E Equipment-504 2, , S Salaries - Sabbatical Leave ,000 (24,997) , Employee Benefits BGI Group Insurance 1,001,461 (18,012) 1,019, BSS Social Security 7, , BMI Medicare Insurance 111,996 2, , BTR Teacher Retirement 1,248,980 (68,357) 1,317, BOR Other Retirement 7, , BWC Worker's Compensation 95,370 (4,610) 99, BGIR Group Ins. - Retirees 459,452 17, , BSLSP Sick Leave Severance Pay 25,560 4,488 21,072 Total - Pupil Support Services $12,423,180 ($380,558) $12,803,738

14 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2200 Instructional Staff Services 2211 Supervisor of Instruction - General S Salaries - Supervisors 11.5 $801,578 ($105,979) 11.5 $907, PIP PIP - Supervisors 9, , S Salaries - Clerical ,975 1, , T Travel 41, , Supervisors of Instruction - Special Education S Salaries - Supervisor & Assistants ,493 12, , PIP PIP - Supervisor 2, , S Salaries - Clerical , , T Travel 16, , S Salaries - Special Education Coordinators , , PIP PIP - Special Education Coordinators 3, , S Salary - Coordinator of Pupil Appraisal , , PIP PIP - Coordinator of Pupil Appraisal Curriculum Specialists S Salaries - Curriculum Specialists ,430 17, , PIP PIP - Curriculum Specialists 3, , S Salaries - Clerical ,379 (26,504) , T Travel 43, , M Materials & Supplies 33, , M Publications 2, , E Equipment 25, , S Curriculum Development 285, , S Salaries - Testing Coordinator ,827 1, , PIP PIP - Testing Coordinator S Salary - Testing - Clerical , , T Travel 11, , E Equipment 2, , T Conferences, Workshops, Evaluations 67, , PS School Leadership Center 1, , S Substitute - Curriculum Dev. Teachers 5, , S Stipend - Teacher Evaluation LaTAPP 153, , S Substitute - LaTAAP training 25, , M Materials and Supplies - LaTAAP training 8, , E Equipment - LaTAAP 6, , S Substitute - Inservice Teachers 2, , PS NCLB-Highly qualified Para requirements T Training Costs - Teacher Evaluation SIn Staff Development 237, , SIn Teacher Induction Program 268,397 2, , S Salaries - Secretary for Professional Development , , Plans for Student Success S Substitute Teachers 38, , S Stipends 25, , SIn Inservice 27, , M Materials 13, , E Training Costs - Equipment 1, ,107

15 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2236 SIn Inservice & Staff Development 5, , T Gifted & Talented Evaluations 11, , S Summer Institute for Teachers 15, , SIn Profesional Development M&S - HR 5, , S Salaries - Librarians ,801,730 (73,316) ,875, PIP PIP - Librarians 17,140 (5,950) 23, S Salaries - Library Aides ,654 (12,945) , S Substitutes 25, , L Library Books 207, , E Rental of Equipment 17, , S Salaries - Cafeteria Monitors 150, , M Parent Volunteers 5, , S Salaries - Sabbatical Leave ,002 (10,379) , Employee Benefits BGI Group Insurance 845,042 7, , BSS Social Security 3,601 (270) 3, BMI Medicare Insurance 82,111 6,740 75, BTR Teacher Retirement 1,111,279 26,410 1,084, BTRA Teacher Retirement Plan A 0 (675) BWC Worker's Compensation 86,237 5,701 80, BGIR Group Ins. - Retirees 393,161 15, , BSLSP Sick Leave Severance Pay 10,500 (55,756) 66,256 Total - Instructional Staff $10,740,276 ($193,238) $10,933,514

16 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2300 General Administration S School Board Members 15.0 $145,200 $ $145, T Travel - School Board Members 33, , PS Appraisals, Consultants, Etc. 44, , PS Legal Services 182,000 17, , PS Audit Fees 37, , I Liability Insurance (Not Transportation) 260, , I Bonding of Employees 6, , O Advertising 33, , O School Board Dues, Fees, Etc. 30, , CL Claims 46, , E Rental of Equipment 23, , M Office Supplies 95, , E Equipment 150, , Fees For Tax Collections TCE Pension Funds 1,914,355 (516,207) 2,430, TCE Equipment For Assessor's Office 55, , Superintendent S Salary - Superintendent ,349 2, , PIP PIP - Superintendent 2, , T Travel 5, , T Auto Allowance 14, , S Salaries - Clerical ,953 (619) , O Other Expenses 2, , Deputy/Assistant Superintendent S Salaries - Deputy/Assistant Superintendents ,667 1, , PIP PIP - Deputy/Assistant Superintendents 2,360 (2,076) 4, T Travel 25, , S Salaries - Clerical ,992 11, , S Salaries - Stipends 3, , Administrative Supervisors S Salaries - Supervisors ,384 (2,778) , PIP PIP - Supervisors 7, , T Travel 16, , S Salaries -Clerical ,715 (1,002) , Employee Benefits BGI Group Insurance 185,563 5, , BSS Social Security 4,236 (562) 4, BMI Medicare Insurance 8, , BTR Teacher Retirement 194,683 (21,668) 216, BPR Parochial Retirement 2, , BWC Worker's Compensation 17,876 1,917 15, BGIR Group Ins. - Retirees 76,467 2,941 73, BSLSP Sick Leave Severance Pay 0 (24,858) 24,858 Total - General Administration 36.0 $4,993,851 ($526,679) 36.0 $5,520,530

17 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2400 School Administration S Salaries - Principals 53.0 $4,251,813 ($14,471) 53.0 $4,266, PIP PIP - Principals 25,992 (3,301) 29, U Cell Phone Allowances 22, , S Salaries - Assistant Principals ,009, , ,840, PIP PIP - Assistant Principals 34,617 (2,907) 37, S Salaries - School Clerical ,428,976 (60,152) ,489, S Salaries- Substitutes 54, , E Furniture/Equipment 475, , , PS Southern Association 42, , Sin In Service for Administrators 4, , SOB Operational Budget 851,600 (16,125) 867, S Salaries - Sabbatical Leave ,450 38, , Employee Benefits BGI Group Insurance 1,689,776 78,770 1,611, BSS Social Security 2,000 (2,097) 4, BMI Medicare Insurance 137,973 16, , BTR Teacher Retirement 1,904,206 81,959 1,822, BOR Other Retirement 15, , BWC Worker's Compensation 136,294 (830) 137, BGIR Group Ins. - Retirees 668,902 25, , BSLSP Sick Leave Severance Pay 0 (52,142) 52,142 Total - School Administration $18,825,705 $459, $18,365, Business Services 2510 Fiscal Services S Salary - Director & Accountants 6.0 $382,958 ($9,940) 6.0 $392, S Salaries - Accounting Clerical ,706 (1,123) , M Postage 145, , T Travel 15, , S Salary - Internal Auditor , , S Salary - Internal Auditor Clerical , , T Travel - Internal Auditor 4, , Purchasing Department S Salary - Director ,918 (3,046) , S Salaries - Clerical ,497 (14,257) , Printing Department S Salary - Director of Graphic Arts , , S Salaries - Graphic Arts Operators ,032 (18,367) , EqR Maintenance Services 60, , E Rental of Equipment 235, , T Travel 2, , M Supplies - printing 170, , M Supplies - office 7, , E Equipment 77, , Employee Benefits BGI Group Insurance 236,490 1, , BSS Social Security 0 (509) BMI Medicare Insurance 15,257 (86) 15, BOR Other Retirement 8, , BTR Teacher Retirement 207,270 12, , BWC Worker's Compensation 12,432 (1,689) 14, BGIR Group Insurance - Retirees 101,078 3,887 97, BSLSP Sick Leave Severance Pay 0 (3) 3 Total - Business Services 36.0 $2,609,249 ($29,844) 36.0 $2,639,093

18 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2600 Operation & Maintenance of Plant PS Dust Mop Services $84,500 $31,500 $53, PS Garbage Pickup 195,000 (41,610) 236, PS Pest Control Services 40, , BRnt Rental of Buildings 446, , , E Equipment 225, , E Vehicles - Replacement 258,145 15, , S Salaries - Supervisors of Maintenance ,787 (11,894) , S Salaries - Maintenance Clerical ,405 (2,570) , S Salaries - Supervisors of Custodial ,077 1, , S Salaries - Custodial Clerical ,513 1, , CS Custodian Supplies 453, , E Equipment - Custodial 100, , M Uniforms 18, , S Salaries - Distribution ,921 (887) , S Salaries - Custodians ,667, ,667, S Salaries - Substitutes for Custodians 253, , S Salaries - Maintenance Dept ,828, ,828, S Salaries - Foremen , , R&M Repair & Upkeep of Buildings 1,800, ,800, I Other Insurance (Property) 1,817, ,817, T Travel - Maintenance Dept. 6, , O Misc. Expenses 10, , Engery Conservation Program S Salaires - Conservation Specialist ,823 8, , S Salary - Clerical ,389 1, , PS Consultants T Travel 13, , M Material & Supplies 92, , E Equipment 97, , U Utilities 7,484, ,484, U Telephone 219, , Grd Upkeep of Grounds 151, , EqR Repair & Upkeep of Equipment 506, , VO Vehicle Servicing & Maintenance 365, , S Security Coordinator ,707 (337) , T Travel - Security Coordinator 5,700 1,200 4, E Equipment - Security Coordinator 3, , S Salaries - Security Officers ,082 2, , M Material & Supplies PS School Wide Positive Behavior 658, , U Operating Expenses - Security Serv. 3, , Employee Benefits BGI Group Insurance 2,121,147 72,340 2,048, BSS Social Security 1,278 (1,465) 2, BMI Medicare Insurance 120,166 9, , BTR Teacher Retirement 45,222 15,290 29, BSER School Employees Retirement 1,593,968 (30,544) 1,624, BUC Unemployment Compensation 200 (173) BWC Worker's Compensation 940,905 (63,723) 1,004, BGIR Group Ins. - Retirees 870,905 33, , BSLSP Sick Leave Severance Pay 33,833 30,024 3,809 Total Operation & Maintenance $30,822,711 $261, $30,561,580

19 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2700 Student Transportation Services E Bus Rental $198,500 $88,500 $110, M School Bus Materials/Safety 25, , E Equipment 72,000 26,000 46, E Bus Leases 125, , M Edulog Fees 83, , O Misc. 25, , S Director & Assistants of Transportation , , S Salaries - Transportation Clerical ,810 (20,110) , T Travel - Director And Assistants 20, , S Salaries - Regular Ed. Bus Operators ,514, ,514, S Operational - Regular Ed. Bus Operators 5,649, ,159 5,490, U Telephone Service - Regular Ed. Buses 25, , SIn Bus Driver & Attendant Inservice 15, , I Bus Liability Insurance 290, , S Salaries - Special Ed. Bus Operators ,074, ,074, S Operational - Special Ed. Bus Operators 1,230, ,230, S Salaries - Substitute Bus Operators 346,336 23, , S Salaries - Bus Attendants ,722,896 9, ,713, EqR Repairs (School Board Owned Busses) 2, , VO Oper. Expenses (Sch. Bd. Owned Busses) 80,000 40,000 40, T Other Transportation of Sp. Ed Students 13, , S Salaries - STW Bus Operators 2, , ESYP Summer School S Salaries - Operators 101, , S Salaries - Attendants 79, , VO Vehicle Operation 40, , Option S Salaries - Regular Ed. Bus Operators 162, , S Operational - Regular Ed. Bus Operators 41, , LEAP Transportation S Salaries - Bus Operators 250, , S Operational - Bus Operators 75, , Employee Benefits BGI Group Insurance 3,158, ,638 2,991, BSS Social Security 3, , BMI Medicare Insurance 251,329 29, , BTR Teacher Retirement 57,547 36,947 20, BSER School Employees Retirement 1,706,400 (72,458) 1,778, BUC Unemployment Compensation 2,000 (2,385) 4, BWC Worker's Compensation 346,858 24, , BGIR Group Ins. - Retirees 1,208,062 46,464 1,161, BSLSP Sick Leave Severance Pay 15,000 (41,808) 56,808 Total - Student Transportation $26,407,129 $514, $25,893,039

20 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2800 Central Services PS Planner - Contracted Services $25,000 $0 $25, S Salary - Director of Public Information , , S Salary - Clerical - Director of Public Information , , S Salary - Communication Specialist , , PS Contracted Services 22, , T Travel - Director of Public Information 4, , M Materials, Equip., etc. - Public Info. 29, , S Salaries - Human Resources Dept. Clerical ,464 (36,642) , PS Employee Assistance Program 37, , PS Fingerprinting, Testing 162,000 12, , PS Substitute Program - AESOP 41, , PS Imaging Services 85, , O Advertising - Human Resources 53, , T Travel - Human Resources Department 19, , M Recruitment 57,000 2,300 54, M Material & Supplies - Human Resources 4, , M Sexual Harassment 5, , E Imaging Equipment 10, , S Salary - Supervisors of Human Resources ,863 3, , S Salary - Coordinators ,790 (1,960) , PIP PIP - Supervisor/Coordinator 3, , S Stipends - Bus Operators' Induction 10, , M Material & Supplies - Bus Operators' Induction 2, , M Material & Supplies - Exemplary Employee Attendance 15, , M Materials and Supplies - Substitute Training Program 67, , Information Technology Services PS Contracted Services 45, , EqR Maintenance Services 426, , T Travel & Training 53, , M Supplies 135, , E Equipment 170, , Lic License Fees 226, , PS Caller Alert System 64, , PS Financial Management Information System - Contracted Services 260, , M Financial Management Information System - Software 2,340, ,340, M Financial Management Information System - Equipment 200, , Lic Financial Management Information System - License Fees 156, , S Salaries - Supervisors , , S Salaries - Sys. and Oper. Analysts ,743 49, , S Salaries - Operations ,466 (5,097) , S Salaries - Clerical ,674 25, , S Salaries - Computer Technicians ,327 11, , S Salaries - Para Professional Technicians ,399 66, , T Travel - Computer Technicians 26, , School Administrative System U Communications Network 770, , Employee Benefits BGI Group Insurance 359,595 42, , BMI Medicare Insurance 31,345 2,773 28, BTR Teacher Retirement 412,152 (33,005) 445, BOR Other Retirement 10,042 (3,504) 13, BWC Worker's Compensation 30,274 6,339 23, BGIR Group Ins. - Retirees 137,514 5, ,225 Total - Central Services 79.0 $9,230,537 $147, $9,083,147 Total - Support Service Expenditures 1,614.4 $116,052,638 $252,272 1,589.4 $115,800,366

21 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 3000 Operation of Non-Instructional Services 3100 Food Service Operations PIP PIP - Director of School Food Service $2,171 $0 $2, Employee Benefits BGI Group Insurance 1,985,893 23,983 1,961, BMI Medicare Insurance BTR Teacher Retirement 1, BWC Worker's Compensation 82 (132) BGIR Group Insurance - Retirees 921,920 (53,793) 975,713 Total - Food Service Operations $2,911,281 ($29,701) $2,940, Community Service Operations S LSU COOP. Extension Service $28,000 $0 $28, Con Contributions Food Preservation S Salaries 2, , M Supplies 10, , E Equipment, Etc. 2, , Employee Benefits BMI Medicare Insurance BTR Teacher Retirement BWC Worker's Compensation Total - Community Services $42,710 $229 $42,481 Operation of Non-Instructional $2,953,991 ($29,472) $2,983, Facility Acquisition & Construction S Salaries - Supervisors 3.0 $271,778 ($1,299) 3.0 $273, S Salary - Clerical , , PS Imaging Services 10, , Cnst Track Repairs 10, , T Travel 9, , E Equipment Employee Benefits BGI Group Insurance 39,354 (1,026) 40, BMI Medicare Insurance 4,732 (255) 4, BTR Teacher Retirement 41,603 (12,670) 54, BWC Worker's Compensation 3, , BGIR Group Ins. - Retirees 14, ,987 Total - Facility Acquisition & Construction 5.0 $459,554 ($13,677) 5.0 $473,231 Total Expenditures 4,644.9 $323,315,499 ($143,793) 4,619.9 $323,459,292

22 ******** ******** **** **** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 5000 Other Uses 5200 Fund Transfers 5200-SL S To School Lunch Fund (PROP 3) $471,683 $21,732 $449, CR Cnst To Roofing Construction Fund 3,500, ,500, DC Dist To Disaster Construction Fund 1,000,000 1,000, PW Cnst To Parishwide Construction Fund 2,080, ,000 1,680,000 Total Other Uses $7,051,683 $1,421,732 $5,629,951 Total Expenditures & Other Uses 4,644.9 $330,367,182 $1,277,939 4,619.9 $329,089,243 Fund Balance Excess (Deficiency) of Revenue & Other Sources over Expenditures & Other Uses $63,027 ($104,559) $167,586 Balance at Beginning of Year 71,644,880 9,850,142 61,794, C16 Cnst One-Time Transfer of Fund Balance to Capital Project Fund 2004 (17,000,000) (17,000,000) 0 Balance at End of Year 54,707,907 (7,254,417) 61,962,324 Designated for Capital Project Fund ,000,000 (17,000,000) Designated to Improve Bond Rating (19,692,109) 0 (19,692,109) Unreserved Ending Fund Balance $35,015,798 $9,745,583 $25,270,215

23 PROPOSITION 3 EXPENDITURES Proposition 3 was approved in 1983 and renewed in 2002 for 10 years to provide funds needed to maintain current salary levels and benefits (56.5%), instructional programs (28.5%), and operational and maintenance (15%). Proposition 3 levies mills in ad valorem taxes, which are deposited in the General Fund.

24 **** **** **** **** REVISED BUDGET BUDGET Revenue - Prop 3 $41,892,071 $39,959,351 Deductions for Pension Funds (1,914,355) (2,430,562) Net Available Revenue $39,977,716 $37,528,789 Employee Salaries: A Kindergarten Teachers 803, ,844 A Elementary Teachers 6,400,451 7,339,136 B Enrichment Music Teachers 1,692,894 2,121,340 B Enrichment P.E. Teachers 1,286,838 1,592,912 A High School Teachers 2,688,071 2,972,319 A School Clerical 76,824 10,945 B Resource Helping Teachers 1,513,938 1,954,681 A Gifted & Talented Teachers 1,047,386 1,212,187 A Other Special Ed. Teachers 1,904,390 2,891,110 A Speech/Physical/Occupational Therapists 807, ,613 A Coordinator of Pupil Appraisal 7,009 10,237 A Special Ed Teacher Aides 311, ,518 A Supervisor - Data Analysis 0 8,413 A Supervisor - Data Analysis - Clerical A Inservice Subs Admin. 11,444 11,444 A Adult Ed Teachers 11,489 11,489 A Adult Ed Aides 4,892 4,892 A Preschool Teacher Aides A Agriculture Teachers 167, ,965 A Home Economic Teachers 109, ,810 A Industrial Arts Teachers 44,318 72,428 A Business, COE, DE Teachers 158, ,010 A In-School Suspension Aides 26,241 27,219 A Driver Ed Teachers 45,305 44,116 A FOCUS/YES Teachers 101,133 32,555 A Option 3 Teachers 9,513 0 A Back on Track Director 7,289 5,733 A PM/LEAP Teachers 22,116 29,357 B Alternative School Teachers 73,418 83,338 B Alternative School Social Worker 0 12,926 B Alternative School Aide B Alternative School Bus Attendant 3,288 3,886 A ESL Teachers 145, ,221 A Supervisor of Child Welfare 25,311 33,591 A Homebound Teachers 141, ,867 A Clerical - Supervisor of Child Welfare 6,819 19,877 A Guidance Counselors 549, ,324 A Nurses 55,822 41,202 A Transportation - Clerical 9,001 1,397 A Social Workers 108, ,127 A Assessment Teachers 110, ,247 A Pupil Appraisal Clerical 10,465 13,625 A Section 504 Coordinator 8,755 9,855 A Psychologists 102, ,825 A Supervisors of Instruction - General 104, ,707 A Clerical - General Supervisors 9,148 10,104 A Supervisors of Special Education 56,813 49,167 A Clerical - Special Supervisors 22,997 7,648 A G/T Coordinators 25,850 28,935 B Curriculum Specialists 188, ,100 A Curriculum Specialists Clerical 4,059 2,859 A Testing Coordinator 10,281 11,308 A Testing Coordinator - Clerical 0 1,220 A Program Inservice-Clerical 1,358 1,608 A Tech Center Adm. Salary 10,201 11,510 A Instr. Tech. Computer Technician 12,648 13,355 A Instr. Tech. Video Coordinator 29,004 32,760 A Instr. Tech. Video Engineer 751 2,730 A Instr. Tech. Clerical 3,686 1,933 B Librarians 355, ,822 A Library Aides 27,991 34,428 A Superintendent 12,823 15,535

25 **** **** **** **** REVISED BUDGET BUDGET A Clerical - Superintendent 5,899 7,124 A Assistant Superintendent 42,089 51,104 A Clerical - Assistant Superintendent 3,850 4,642 A Administrative Supervisors 60,675 69,266 A Clerical - Administrative Supervisors 2,018 3,680 A Principals 464, ,185 A School Clerical 147, ,127 A Assistant Principals 607, ,472 A Director of Business Affairs 5,616 4,592 A Accountants 10,557 12,264 A Accounting Department Clerical 24,756 28,603 A Internal Auditor 2,801 3,393 A Internal Auditor Clerical 1,368 1,574 A Director of Purchasing 3,247 3,393 A Clerical - Purchasing Dept. 4,020 6,313 A Director of Graphic Arts 2,765 3,336 A Graphic Arts Operators 8,724 9,612 A Clerical - Maintenance Dept. 2,536 3,316 A Director of Transportation 3,606 4,289 A Assistant Directors of Transportation 2,121 4,412 A Directors of Public Relations 3,701 4,462 A Assistant Director of Personnell 23,695 5,302 A Clerical - Personnell Department 17,092 21,478 A Human Resource Coordinator 34,468 15,080 A Data Processing 73,752 79,162 A Supervisors of Maintenance 8,712 11,185 A Supervisors of Custodial 1,467 3,038 A Custodial Clerical 635 2,026 A Maintenance Foremen 25,177 32,005 A Maintenance Department 106, ,666 C Janitors 1,513,396 1,562,633 A Bus Drivers 323, ,825 A Bus Attendants 50,382 60,647 A Public Relations Webmaster 2,454 1,002 A Supervisor of Construction 11,118 8,909 A Construction Clerical 1,572 1,898 Total Salaries 25,089,803 29,550,487 ABC Retirement On Above Salaries 3,888,919 4,905,381 ABC Worker's Compensation On Above Salaries 376, ,605 AB Group Insurance 7,000,000 7,500,000 A Medicare Insurance Tax 413, ,020 A Social Security Tax 100, ,000 B Instructional Budgets 2,125,000 2,000,000 C School Operational Budgets 125, ,000 B Curriculum Specialists Travel, Guides 43,200 24,000 B Community Education 0 0 B Advanced Placement 10,000 10,000 B RHT Travel 7,000 5,000 B Printing Department 77,000 34,000 C Utilities 3,500,000 3,500,000 A School Lunch Salaries 471, ,951 Total Expenditures $43,227,934 $48,944,444 Excess of Revenue Over Expenditures ($3,250,218) ($11,415,655) Summary A. Ee Wages & Benefits (56.5%) $24,423,783 $27,653,611 B. Instructional Programs (28.5%) $12,319,961 $13,949,167 C. Operational & Maintenance (15.0%) $6,484,190 $7,341,667 MEMO: TOTALS crossfoot $43,227,934 $48,944,444