BAY DISTRICT SCHOOLS Fiscal Year

Transcription

1 TENTATIVE ANNUAL BAY DISTRICT SCHOOLS Fiscal Year

2 Tentative Budget Book General Information Items A) Administration Officials B) Superintendent s Letter C) District Vision Statement (from the District Web page) D) Our District Information E) Budget and Accounting Overview 1) Budget Overview 2) Budget Executive Summary 3) One Page Summary Budget 4) Facts At A Glance 5) Budget Calendar 6) Budget Revenue Operating Funding 7) Budgetary Funds District Summary Budget This is the actual 23 page budget (ESE 139) required by law. District Detail Budgets by Fund A) Miscellaneous 1) Tentative Operations Fund Report with Carryover & Encumbrances 2) Charter School Fund Report 3) Operational Budget Comparison & Analysis Reports a. Categorical Usage Report b. Safe Schools Report c. SAI Funds d. Discretionary Lottery Funds Report e. 5-Year Budget Comparison f. Calculation of FY School Budgets g. General Fund Revenue Analysis h. Pie Chart for All Funds i. Pie Chart for General Fund j. Unit Allocation Summary Report k. Millage Comparison l.. Local Millage and Tax Revenue B) General Fund (Narrative Summary and Report) C) Food Service (Narrative and Summary Detail) D) Special Revenue Federal (Narrative Summary) E) Debt Service Fund (Narrative Summary) F) Capital Projects (Narrative and Summary Detail) G) Enterprise Fund (Narrative and Summary Detail) H) Internal Service (Narrative and Summary Detail) School Narratives by School with Index Project Narratives by Project with Index

3 Principal Officials Tentative Fiscal Year Jerry Register District 1 Ginger Littleton District 2 Joe Wayne Walker District 3 Ryan Neves District 4 Bay District School Board Steve Moss District 5 Administration William V. Husfelt, III Superintendent Jess Snyder Executive Director Business Support Dr. John Haley Executive Director Operational Services Gena Burgans Assistant Superintendent Sandra Davis Deputy Superintendent

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7 Bay District Schools Mission & Goals Bay District Schools Vision Bay District Schools will develop high academic achievers to produce successful, innovative citizens and leaders for tomorrow's world. Mission Bay District Schools will deliver a high quality education in a collaborative, safe, and respectful environment. Our commitment is to inspire students in the development of character with the acquisition and use of knowledge and skills as we prepare them for life and work in a diverse, global economy. We believe that... Core Beliefs and Commitments 1. Everyone must have a passionate commitment to academic excellence through high standards. Commitment: We will set standards that create high performing schools where everyone accountable and responsible for maintaining academic excellence and sound management. 2. Relationships of students and adults must show empathy, care and trust. Commitment: We will build relationships that enhance students' opportunities to excel in a rigorous curriculum without regard to place of residence, ethnicity, socioeconomic status, native language, or special needs. 3. Compassion, conviction, and intense dedication to student academic success should stand as our hallmark. Commitment: We will ensure that effective teachers and principals lead the classroom and school environment with academic excellence and innovative teaching practices. 4. A professional teaching environment must be collaborative, innovative, and progressive. Commitment: We will foster collaborative teamwork, critical thinking, mastery of content, personal growth and a school wide learning culture. 5. Data is revered as a means to provide feedback to students, refine instructional practices, and drive intervention decisions. Commitment: We will use data and program evaluations to determine student, teacher, school, and district gains in student achievement. 6. Connections within the community will help enhance student engagement. Commitment: We believe responsible citizens are the foundation of our society and learning must take place at home, in school, and in the community. 7. Technology skills are essential in a global economy. Commitment: We will provide our students with the opportunities to acquire the technology skills necessary to compete in the local and global workforce. 8. Equitable distribution of academic and operational resources will promote student success. Commitment: We will distribute resources in an equitable manner to ensure the requirements and needs of each facility are met.

8 Our District Tentative Fiscal Year Bay District Schools was organized in accordance with the Florida State Constitution and Florida Statutes. Our district covers the same geographic areas as Bay County, Florida, which covers 861 square miles of which 763 are land and 108 are water. Bay County, Florida is located on the Gulf of Mexico, in the heart of Florida s Great Northwest. Panama City, the county seat and principle city of Bay County, is located 98 miles southwest of Tallahassee, 81 miles south of Dothan, AL, 103 miles east of Pensacola, 300 miles from Atlanta, 270 miles from Jacksonville, and 315 miles from New Orleans. Bay County is 36 miles wide and 44 miles long. Along with Panama City, there are seven other incorporated municipalities in the county: Callaway, Cedar Grove, Lynn Haven, Mexico Beach, Panama City Beach, Parker, and Springfield. Management of the school district is independent of the County and local governments within the County. The County Tax Collector collects ad valorem taxes for the public schools, but exercises no control over the expenditures. The Bay District School Board is the governing body for public schools with broad financial responsibilities, including the approval of the annual budget, adoption of the school tax levy and the establishment of school board policy. The annual budget and accounting reports must be filed with the Florida Department of Education. Aside from two military bases, Bay District Schools administers one of the largest budgets in the county. Members of the school board and the district staff continually develop and implement plans to manage available resources in a way that ensures a quality education for all students. Bay school district includes 45 schools and centers and serves over 26,000 students. All schools are fully accredited by the Southern Association of Colleges and Schools. Area schools provide a full range of programs and services for students, including elementary and secondary course offerings correlated to the Sunshine State Standards, plus a wide variety of magnet and vocational programs. A broad range of elective and extracurricular activities complement curricular programs.

9 Budget Overview Tentative Fiscal Year In the budget, the School Board and Superintendent have committed themselves to careful, rational consideration of all options to ensure priorities are met. Cost effective planning is an on-going challenge -- getting the most value for every dollar is essential. We continue to struggle with budget issues. As with most of your businesses and all of our families, there is a tension when needed programs and services compete for limited dollars. Bay County continues to focus resources on the classroom and student achievement, aligning existing resources to address Board priorities and making adjustments which would have the least impact on students. The Board and the Superintendent are committed to maintaining dollars flowing to classroom instruction. We will continue our commitment and our efforts to provide a safe and secure environment at all of our schools. The Bay County school district will continue to provide the following services based on the current state allocation: Class Size Reduction: A categorical designed to fund requirements approved by the voters to reduce class size. Instructional Materials: Bay District Schools will receive funds to be used for textbooks, library materials, and consumable materials. Student Transportation: Providing transportation services to students represents a large portion of our budget. In , the district will receive funds which will help pay for bus maintenance, driver salaries and training. School Recognition Program: All Bay District Schools that obtained a grade of A or increased one letter grade in will receive $100 per student. Teacher Lead Program: All eligible instructional personnel will receive an equal share of our allocation toward the purchase of classroom supplies so that all students will have the materials they need for daily lessons. The district continues to focus efforts on student achievement and continued professional development of our instructional, administrative and support staff. These efforts will utilize our resources to continue existing programs and services, as well as to implement new programs and services designed to support the goal of increased student performance.

10 Provisions have been made in the Fiscal Budget to: Maintain information systems that will allow both teachers and administrators to analyze student performance data. Offer continued services to the schools with regard to the issues of grading and reporting, curriculum support in the basic areas of the curriculum, and the development of policy, technical assistance papers, and guidelines that support a continued focus on student achievement and an alignment of a standards-based curriculum. Continue and improve staff development opportunities to staff members in the areas of curriculum, instructional strategies, leadership, technology, and safety. Continue mandated teacher, parent and student surveys of the school/district climate. Continue to work with incoming ninth-grade students so that their needs are met and an emphasis is placed on remaining in the high school program. Continue to maintain and build a comprehensive media collection at the district level for use in the district s schools as a means to supplement, instruct, and enrich the learning environment for all students. Continue efforts to provide, both athletic and academic teams, the opportunity to participate in district, state and national competitive events. Continue efforts to provide current textbooks for each subject area with an emphasis on elementary reading. Continue efforts to provide technical assistance regarding the best use of instructional technology in the classroom setting. Continue efforts to provide extra-curricular activities that further develop the skills and talents of the students.

11 Budget Executive Summary Tentative Fiscal Year Total Budget : $329,784,690 Total Budget : $327,777,169 General Fund Budget : $218,919,606 General Fund Budget : $211,740,137 Increase: $7,179,469 Top Reasons for Increase: Increased charter school enrollment Guaranteed instructional salary increase Ending of Race to the Top Grant Required increase in retirement contributions General Fund Ending Fund Balance : $6,722,321 General Fund Ending Fund Balance : $6,694, Difference Projected Un-weighted FTE 26,782 25, Base Student Allocation $4, $3, $ Required Local Effort Tax Millage (.072) Discretionary Local Effort Tax Millage Capital Improvement Fund Tax Millage Total Tax Millage Homeowner School Taxes (per $50,000 value) $ $ $6.40

12 Exhibit A SUMMARY THE PROPOSED OPERATING EXPENDITURES OF THE SCHOOL BOARD OF BAY COUNTY ARE 0.0% MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES FISCAL YEAR PROPOSED MILLAGE LEVY: REQUIRED LOCAL EFFORT: BASIC DISCRETIONARY OPERATING: DEBT SERVICE: DISCRETIONARY LOCAL CAPITAL IMPROVEMEN DISCRETIONARY CRITICAL NEEDS (OPERATING): BASIC DISCRETIONARY CAPITAL OUTLAY: ADDITIONAL DISCRETIONARY (STATUTORY, VOTED) TOTAL MILLAGE: GENERAL SPECIAL DEBT CAPITAL ENTERPRISE INTERNAL TOTAL ALL ESTIMATED REVENUES: FUND REVENUE SERVICE PROJECTS FUNDS SERVICE FUNDS Federal Sources $ 883,643 $ 11,566,219 $ - $ - $ - $ - $ 12,449,862 State Sources 106,292,725 66, , , ,806,044 Local Sources 85,447,392 2,648,216 33,574,131 1,400,000 5,290, ,360,487 TOTAL SOURCES 192,623,760 14,280, ,750 34,187,221 1,400,000 5,290, ,616,393 Proceeds from COP - Transfers In 1,000,000 15,610,155 1,833,117 18,443,272 Fund Balance (July 1, 2013) 25,295,846 3,716, ,276 29,096,337 2,185,853 2,327,546 62,725,025 TOTAL REVENUE, TRANSFERS, COP PROCEEDS & BALANCES $ 218,919,606 $ 17,997,081 $ 16,547,181 $ 63,283,558 $ 3,585,853 $ 9,451,411 $ 329,784,690 EXPENDITURES Instruction $ 143,392,693 $ 1,775,415 $ - $ - $ - $ - $ 145,168,108 Pupil Personnel Services 7,763, ,909 7,886,591 Instructional Media Services 2,804, ,805,020 Instructional & Curriculum Services 3,186, ,393 3,803,751 Instructional Staff Training 720, ,732 1,320,313 Instructional Related Technology 1,670 1,342,820 1,344,490 Board 762, ,947 General Administration 472, , ,509 School Administration 12,555,801 2, ,558,293 Facilities Acquisition & Construction 573,412 44,830,952 45,404,364 Fiscal Services 2,656,588 2,656,588 Food Services 10,743,157 10,743,157 Central Services 2,583,519 1,591 7,396,714 9,981,824 Pupil Transportation Services 8,380,268 27,664 8,407,932 Operation of Plant 16,815,078 15,816 16,830,894 Maintenance of Plant 4,819,891 4,819,891 Administrative Technology Services 2,966,491 1,223 2,967,714 Community Services 1,740,774 1,764 1,742,538 Debt Service 16,443,905 16,443,905 TOTAL EXPENDITURES $ 212,197,285 $ 14,278,153 $ 16,443,905 $ 44,830,952 $ 1,342,820 $ 7,396,714 $ 296,489,829 TRANSFERS OUT 18,443,272 18,443,272 Fund Balances (June 30, 2014) 6,722,321 3,718, ,276 9,334 2,243,033 2,054,697 14,851,589 TOTAL EXPENDITURES, TRANSFERS & BALANCES $ 218,919,606 $ 17,997,081 $ 16,547,181 $ 63,283,558 $ 3,585,853 $ 9,451,411 $ 329,784,690 THE TENTATIVE, ADOPTED, AND/OR FINAL S ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD.

13 Facts at a Glance Tentative Fiscal Year Schools Food Service/Chartwells High Schools 4 Alternative High School 1 Middle Schools 5 Alternative Middle School 1 Elementary Schools 18 K-8 School 1 K-12 School 1 Special Purpose Schools 3 Adult/Technical Schools 1 Charter Schools 10 Total Number of Schools 45 Students Breakfasts served daily 4,372 Lunches served daily 11,990 Total meals served daily 16,362 Percentage free/reduced meals 57% Summer Food Program Breakfast 621 Lunch 863 Transportation Enrollment Pre-K-12 26,129 Enrollment All Students 26,865 Includes pre-k, adult and other students served African-American 15.23% Caucasian 71.23% Hispanic 5.91% Total Minority 21.14% Total students transported daily: 13,000 Miles traveled yearly (avg.): 3,342,731 Number of buses 145 Transportation earned per: Regular student $ 359 ESE student $ 1,391 Student Achievement Bay Mean SAT Score 1561 Bay Mean ACT Score Data FCAT Reading Math Grade 3 58% 52% Grade 5 61% 53% Grade 8 60% 39% Grade 10 61% N/A *Percent achievement grade level or better

14 Budget Calendar Tentative Fiscal Year January 28,2014 February 11, 2014 March 18, 2014 March 20, 2014 Superintendent provides School Board with recommendations for staffing of schools for Budget Workshop with Superintendent s Budget Priorities for FY Immediately following the Board Meeting. Budget Workshop Budget Office distributes budget preparation packets to District Department Heads. April 10, 2014 Budget Office distributes budget preparation packets to School Principals. April 17, 2014 District Department Heads submit budgets to Budget Office. May 02, 2014 School Principals submit budget to Budget Office. May 13, 2014 Budget Workshop Immediately following Board Meeting. July 1, 2014 County Property Appraiser certifies 2014 Preliminary Estimated Tax Rolls to Superintendent. July 18, 2014 State Commissioner of Education certifies to District School Superintendent the millage rate necessary to provide the district s required local effort. July 24, 2014 Board approves tentative budget for advertising only. July 28, 2014 Tentative Budget, Proposed Millage Levy and Public Hearing advertised in the newspaper. July 31, 2014 July 31, 2014 School Board Workshop on Tentative Budget. The Workshop begins at 4:00 p.m. First public hearing on the Proposed Millage Levy and the Tentative Budget. The School Board adopts the Proposed Millage Levy and the Tentative Budget. The hearing will begin at 5:01 p.m. August 26, 2014 School Board Workshop on Tentative Budget. Time TBA. Board Meeting at 4:30 p.m. to approve the Final Budget Amendments and Financial Statements; then the Second public hearing at September 9, :01p.m. for Board adoption of the Millage and Final Budget.

15 Budgeting the Plan Operational Funding - Revenue Tentative Fiscal Year State sources of revenue include the State s portion of the Florida Education Finance Program (FEFP) funding, including restricted categorical dollars earmarked for items such as teacher salary increase, safe schools, instructional materials, student transportation, class size reduction and the Teacher Lead Program. Local sources of revenue include the Bay County portion of Florida Education Finance Program (FEFP) funding and other miscellaneous items such as interest, indirect cost, and fees. The key feature of the FEFP is to base financial support upon the individual student participating in a particular educational program rather than upon the numbers of teachers or classrooms. FEFP funds are primarily generated by multiplying the number of full-time equivalent (FTE) students in each of the funded educational programs by cost factors to obtain weighted FTEs. Weighted FTEs are then multiplied by a base student allocation and by a district cost differential in the major calculation to determine the base funding from state and local FEFP funds. Program cost factors are determined by the Legislature and represent relative cost differences among the FEFP programs. Federal sources of revenue budgeted in the General Fund include Reserve Officers Training Corps (ROTC) and Medicaid reimbursement.

16 Budgetary Funds Tentative Fiscal Year The District s annual budget is made up of seven different funds. Each fund has a distinct and separate purpose. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources. The following funds are included in this budget document: General Funds The General Fund is the fund used to account for all financial resources except those required to be accounted for in another fund. The General Fund consists primarily of the funds required to run the day-to-day operations of the school district. This includes most teacher salaries, administrative and support personnel salaries, ordinary maintenance of facilities, transportation and administration. The District receives State dollars for each child enrolled in the school system, so changes in the student population mean a change in dollars available and in the operating budget. (District General Operating and State Grant expenditures are in this fund.) Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts) or for major capital projects that are legally restricted to expenditures for specific purposes. Use of Special Revenue Funds is required only when legally mandated. In Florida School Districts, Special Revenue Funds account for the grants the district receives from the Federal government, as well as the operations of the school food service program. Race to the Top is included in Special Revenue Funds for FY (Example: Federal Grant expenditures are in this fund.) Capital Projects Funds Capital Projects Funds were created to account for financial resources to be used for the acquisition of major capital facilities. The funds are used for the construction of new buildings and renovation of existing buildings, but not for ordinary building maintenance.(example: Capital Projects expenditures are in this fund.) Debt Service Funds Debt Service Funds are established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest on borrowed funds which were used to renovate facilities or build new schools. (District Long Term Debt Service expenditures are in these funds.) Internal Service Funds Funds provided to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis.(example: Self Insurance Program expenditures are in this fund.) Enterprise Funds Funds established to account for any activity for which a fee is charged to external users for goods and services. (Example: Beacon Learning Center expenditures are in this fund.)

17 SUMMARY 23-PAGE SUMMARY REQUIRED BY FLORIDA DEPARTMENT OF EDUCATION

18 p1 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY Fiscal Year SECTION I. ASSESSMENT AND MILLAGE LEVIES Page 1 pnav A. Certification of Taxable Value of Property in County by Property Appraiser 15,255,322, B. Millage Levies on Nonexempt Property: DISTRICT MILLAGE LEVIES Nonvoted Voted Total prle 1. Required Local Effort pppfa 2. Prior-Period Funding Adjustment Millage pcod 3. Discretionary Operating pam pacit 4. Additional Operating 5. Additional Capital Improvement pcit 6. Local Capital Improvement pcidt pist 7. Discretionary Capital Improvement 8. Debt Service TOTAL MILLS ESE 139

19 p2 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION II. GENERAL FUND - FUND 100 Page 2 Account ESTIMATED REVENUES Number FEDERAL: Federal Impact, Current Operations , Reserve Officers Training Corps (ROTC) , Pell Grants 3192 Miscellaneous Federal Direct 3199 Total Federal Direct , FEDERAL THROUGH STATE AND LOCAL: Medicaid , National Forest Funds 3255 Federal Through Local 3280 Miscellaneous Federal Through State 3299 Total Federal Through State and Local , STATE: Florida Education Finance Program (FEFP) ,408, Workforce Development ,151, Workforce Development Capitalization Incentive Grant 3316 Workforce Education Performance Incentive 3317 Adults With Disabilities 3318 CO & DS Withheld for Administrative Expenditure , Diagnostic and Learning Resources Centers 3335 Racing Commission Funds , State Forest Funds , State License Tax 3343 District Discretionary Lottery Funds , Class Size Reduction Operating Funds ,117, Florida School Recognition Funds ,081, Excellent Teaching Program 3363 Voluntary Prekindergarten Program ,010, Preschool Projects 3372 Reading Programs 3373 Full-Service Schools Program 3378 Other Miscellaneous State Revenue 3399 Total State ,292, LOCAL: District School Taxes ,316, Tax Redemptions 3421 Payment in Lieu of Taxes 3422 Excess Fees 3423 Tuition 3424 Rent 3425 Investment Income , Gifts, Grants and Bequests 3440 Adult General Education Course Fees 3461 Postsecondary Vocational Course Fees 3462 Continuing Workforce Education Course Fees 3463 Capital Improvement Fees 3464 Postsecondary Lab Fees 3465 Lifelong Learning Fees 3466 General Education Development (GED) Testing Fees 3467 Financial Aid Fees 3468 Other Student Fees 3469 Preschool Program Fees 3471 Prekindergarten Early Intervention Fees 3472 School-Age Child Care Fees ,681, Other Schools, Courses and Classes Fees 3479 Miscellaneous Local Sources , Total Local ,447, TOTAL ESTIMATED REVENUES 192,623, OTHER FINANCING SOURCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From Debt Service Funds 3620 From Capital Projects Funds ,000, From Special Revenue Funds 3640 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In ,000, TOTAL OTHER FINANCING SOURCES 1,000, Fund Balance, July 1, ,295, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 218,919, ESE 139

20 p3 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION II. GENERAL FUND - FUND 100 (Continued) Page 3 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction ,392, ,414, ,913, ,562, , ,287, , ,367, Student Personnel Services ,763, ,624, ,723, , , , , Instructional Media Services ,804, ,902, , , , , , Instruction and Curriculum Development Services ,186, ,153, , , , , , Instructional Staff Training Services , , , , , , Instructional-Related Technology , , Board , , , , , , General Administration , , , , , , , School Administration ,555, ,557, ,803, , , , , Facilities Acquisition and Construction , , , , , , Fiscal Services ,656, ,979, , , , , , , Food Service 7600 Central Services ,583, , , ,203, , , , , Student Transportation Services ,380, ,293, ,001, , ,265, , , , Operation of Plant ,815, ,222, ,530, ,835, ,543, , , , Maintenance of Plant ,819, ,530, ,196, , , , , , Administrative Technology Services ,966, ,798, , , , , , , Community Services ,740, , , , , , , Debt Service 9200 Other Capital Outlay 9300 TOTAL APPROPRIATIONS 212,197, ,641, ,636, ,167, ,999, ,817, ,558, ,376, OTHER FINANCING USES: Transfers Out: (Function 9700) To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, ,722, TOTAL ENDING FUND BALANCE ,722, TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 218,919, ESE 139

21 p4 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 Page 4 Account ESTIMATED REVENUES Number FEDERAL THROUGH STATE AND LOCAL: National School Lunch Act ,305, USDA-Donated Commodities , Federal Through Local 3280 Miscellaneous Federal Through State 3299 Total Federal Through State and Local ,031, STATE: School Breakfast Supplement , School Lunch Supplement , Other Miscellaneous State Revenue 3399 Total State , LOCAL: Investment Income , Gifts, Grants and Bequests 3440 Food Service ,461, Other Miscellaneous Local Sources , Total Local ,648, TOTAL ESTIMATED REVENUES 10,745, OTHER FINANCING SOURCES: Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund Transfer 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, ,716, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 14,462, ESE 139

22 p5 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 (CONTINUED) Page 5 Account APPROPRIATIONS Number Food Services: (Function 7600) Salaries , Employee Benefits , Purchased Services 300 7,555, Energy Services , Materials and Supplies , Capital Outlay , Other , Capital Outlay (Function 9300) 600 TOTAL APPROPRIATIONS ,743, OTHER FINANCING USES: Transfers Out (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, ,718, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE ,718, TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 14,462, ESE 139

23 p6 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 Page 6 Account ESTIMATED REVENUES Number FEDERAL DIRECT: Workforce Investment Act 3170 Community Action Programs 3180 Reserve Officers Training Corps (ROTC) 3191 Miscellaneous Federal Direct , Total Federal Direct , FEDERAL THROUGH STATE AND LOCAL: Vocational Education Acts , Medicaid 3202 Workforce Investment Act 3220 Teacher and Principal Training and Recruitment - Title II, Part A 3225 Math & Science Partnerships - Title II, Part B , Drug-Free Schools 3227 Individuals with Disabilities Education Act (IDEA) ,705, Elementary and Secondary Education Act, Title I ,065, Adult General Education , Vocational Rehabilitation 3253 Federal Through Local 3280 Miscellaneous Federal Through State , Total Federal Through State And Local ,399, STATE: Other Miscellaneous State Revenue 3399 Total State 3300 LOCAL: Investment Income 3430 Gifts, Grants and Bequests 3440 Adult General Education Course Fees 3461 Other Miscellaneous Local Sources 3495 Total Local 3400 TOTAL ESTIMATED REVENUES 3,401, OTHER FINANCING SOURCES: Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 3,401, ESE 139

24 p7 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 (Continued) Page 7 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction ,756, , , , , , , Student Personnel Services , , , , , , Instructional Media Services Instruction and Curriculum Development Services , , , , , , , Instructional Staff Training Services , , , , , , , Instructional-Related Technology 6500 Board 7100 General Administration , , School Administration , , Facilities Acquisition and Construction 7400 Fiscal Services 7500 Food Services 7600 Central Services Student Transportation Services , , , , , Operation of Plant , , , Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services , , Other Capital Outlay 9300 TOTAL APPROPRIATIONS 3,401, ,080, , , ,011, , , OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 3,401, ESE 139

25 p8 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 Page 8 Account ESTIMATED REVENUES Number FEDERAL DIRECT: Miscellaneous Federal Direct 3199 Total Federal Direct 3100 FEDERAL THROUGH STATE AND LOCAL: Individuals with Disabilities Education Act (IDEA) 3230 Elementary and Secondary Education Act, Title I 3240 Miscellaneous Federal Through State 3299 Total Federal Through State And Local 3200 STATE: Other Miscellaneous State Revenue 3399 Total State 3300 LOCAL: Investment Income 3430 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Total Local 3400 TOTAL ESTIMATED REVENUES OTHER FINANCING SOURCES: Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

26 p9 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 (Continued) Page 9 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction 5000 Student Personnel Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instructional-Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Food Services 7600 Central Services 7700 Student Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Other Capital Outlay 9300 TOTAL APPROPRIATIONS OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

27 p10 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 Page 10 Account ESTIMATED REVENUES Number FEDERAL DIRECT: Miscellaneous Federal Direct 3199 Total Federal Direct 3100 FEDERAL THROUGH STATE AND LOCAL: Other Food Services 3269 Miscellaneous Federal Through State 3299 Total Federal Through State and Local 3200 STATE: Other Miscellaneous State Revenue 3399 Total State 3300 LOCAL: Investment Income 3430 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Total Local 3400 TOTAL ESTIMATED REVENUES OTHER FINANCING SOURCES: Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

28 p11 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 (Continued) Page 11 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction 5000 Student Personnel Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instructional-Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Food Services 7600 Central Services 7700 Student Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Other Capital Outlay 9300 TOTAL APPROPRIATIONS OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

29 p12 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 Page 12 Account ESTIMATED REVENUES Number FEDERAL THROUGH STATE AND LOCAL: Race to the Top , Miscellaneous Federal Through State 3299 Total Federal Through State and Local , STATE: Other Miscellaneous State Revenue 3399 Total State 3300 LOCAL: Investment Income 3430 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Total Local 3400 TOTAL ESTIMATED REVENUES 133, OTHER FINANCING SOURCES: Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 133, ESE 139

30 p13 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 (Continued) Page 13 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction , , , , , Student Personnel Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services Instructional Staff Training Services , , , , , , Instructional-Related Technology 6500 Board 7100 General Administration , , School Administration 7300 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Food Services 7600 Central Services , Student Transportation Services Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services , Community Services 9100 Other Capital Outlay 9300 TOTAL APPROPRIATIONS 133, , , , , , , OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 133, ESE 139

31 p14 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490 Account ESTIMATED REVENUES Number FEDERAL THROUGH STATE AND LOCAL: Federal Through Local 3280 Total Federal Through State and Local 3200 LOCAL: Investment Income 3430 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Total Local 3400 TOTAL ESTIMATED REVENUES 3000 OTHER FINANCING SOURCES Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Page 14 Fund Balance, July 1, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

32 p15 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490 (Continued) Page 15 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction 5000 Student Personnel Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instructional-Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Central Services 7700 Student Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Other Capital Outlay 9300 TOTAL APPROPRIATIONS OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

33 p16 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VII. DEBT SERVICE FUNDS Page ESTIMATED REVENUES Account Totals SBE & COBI Special Act Section , Motor Vehicle District Other ARRA Economic Number Bonds Bonds F.S., Loans Revenue Bonds Bonds Debt Service Stimulus Debt Service FEDERAL DIRECT SOURCES: Miscellaneous Federal Direct 3199 Total Federal Direct Sources 3100 FEDERAL THROUGH STATE AND LOCAL: Miscellaneous Federal Through State 3299 Total Federal Through State and Local 3200 STATE SOURCES: CO & DS Withheld for SBE/COBI Bonds , , SBE/COBI Bond Interest 3326 Racing Commission Funds 3341 Total State Sources , , LOCAL SOURCES: District Debt Service Taxes 3412 County Local Sales Tax 3418 School District Local Sales Tax 3419 Tax Redemptions 3421 Excess Fees 3423 Rent 3425 Investment Income 3430 Gifts, Grants and Bequests 3440 Total Local Sources 3400 TOTAL ESTIMATED REVENUES 833, , OTHER FINANCING SOURCES: Issuance of Bonds 3710 Loans 3720 Proceeds of Lease-Purchase Agreements 3750 Transfers In: From General Fund 3610 From Capital Projects Funds ,610, ,610, From Special Revenue Funds 3640 Interfund (Debt Service Only) 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In ,610, ,610, TOTAL OTHER FINANCING SOURCES 15,610, ,610, Fund Balance, July 1, , , TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 16,547, , ,610, ESE139

34 p17 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VII. DEBT SERVICE FUNDS (Continued) Page APPROPRIATIONS Account Totals SBE & COBI Special Act Section , Motor Vehicle District Other ARRA Economic Number Bonds Bonds F.S., Loans Revenue Bonds Bonds Debt Service Stimulus Debt Service Debt Service: (Function 9200) Redemption of Principal ,225, , ,540, Interest 720 4,218, , ,069, Dues and Fees 730 Miscellaneous 790 TOTAL APPROPRIATIONS ,443, , ,610, OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund (Debt Service Only) 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, , , Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCES , , TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCES 16,547, , ,610, ESE 139

35 p18 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VIII. CAPITAL PROJECTS FUNDS Page Account Totals Capital Outlay Special Section Public Education District Capital Outlay Nonvoted Capital Voted Other ARRA ESTIMATED REVENUES Number Bond Issues Act , F.S., Capital Outlay Bonds and Improvement Capital Capital Economic Stimulus (COBI) Bonds Loans (PECO) Debt Service (Section (2), F.S.) Improvement Projects Capital Projects FEDERAL DIRECT SOURCES: Miscellaneous Federal Direct 3199 Total Federal Direct Sources 3100 FEDERAL THROUGH STATE AND LOCAL: Miscellaneous Federal Through State 3299 Total Federal Through State and Local 3200 STATE SOURCES: CO & DS Distributed , , Interest on Undistributed CO & DS , , Racing Commission Funds 3341 Public Education Capital Outlay (PECO) , , Classrooms First Program 3392 District Effort Recognition Program 3394 SMART Schools Small County Assistance Program 3395 Class Size Reduction Capital Outlay 3396 Charter School Capital Outlay Funding 3397 Other Miscellaneous State Revenue 3399 Total State Sources , , , LOCAL SOURCES: District Local Capital Improvement Tax ,574, ,574, County Local Sales Tax ,000, ,000, School District Local Sales Tax 3419 Tax Redemptions 3421 Investment Income 3430 Gifts, Grants and Bequests 3440 Miscellaneous Local Sources 3490 Impact Fees 3496 Refunds of Prior Year's Expenditures 3497 Total Local Sources ,574, ,574, ,000, TOTAL ESTIMATED REVENUES 34,187, , , ,574, ,000, OTHER FINANCING SOURCES Issuance of Bonds 3710 Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Proceeds of Lease-Purchase Agreements 3750 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Special Revenue Funds 3640 Interfund (Capital Projects Only) 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, ,096, , ,984, ,601, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 63,283, , , ,558, ,601, ESE 139

36 p19 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VIII. CAPITAL PROJECTS FUNDS (Continued) Page Account Totals Capital Outlay Special Section Public Education District Capital Outlay Nonvoted Capital Voted Other ARRA APPROPRIATIONS Number Bond Issues Act , F.S., Capital Outlay Bonds and Improvement Capital Capital Economic Stimulus (COBI) Bonds Loans (PECO) Debt Service (Section (2), F.S.) Improvement Projects Capital Projects Appropriations: (Functions 7400/9200) Library Books (New Libraries) 610 Audiovisual Materials , , Buildings and Fixed Equipment 630 7,348, , ,675, Furniture, Fixtures and Equipment 640 3,424, , ,207, Motor Vehicles (Including Buses) 650 1,100, ,100, Land 660 Improvements Other Than Buildings , , Remodeling and Renovations ,216, ,893, ,322, Computer Software , , Redemption of Principal 710 Interest 720 Dues and Fees 730 TOTAL APPROPRIATIONS 44,830, , ,313, ,844, OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 1,000, , , To Debt Service Funds ,610, ,862, ,747, To Special Revenue Funds 940 Interfund (Capital Projects Only) 950 To Permanent Funds 960 To Internal Service Funds 970 1,833, ,833, To Enterprise Funds 990 Total Transfers Out ,443, , ,245, ,747, TOTAL OTHER FINANCING USES 18,443, , ,245, ,747, Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, , , Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCES , , TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCES 63,283, , , ,558, ,601, ESE 139

37 p20 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION IX. PERMANENT FUND - FUND 000 Page 20 Account ESTIMATED REVENUES Number Federal Direct 3100 Federal Through State and Local 3200 State Sources 3300 Local Sources 3400 TOTAL ESTIMATED REVENUES OTHER FINANCING SOURCES: Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 TOTAL OTHER FINANCING SOURCES Fund Balance, July 1, TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

38 p21 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION IX. PERMANENT FUND - FUND 000 (Continued) Page 21 Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials & Supplies Capital Outlay Other APPROPRIATIONS Number Instruction 5000 Student Personnel Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instructional-Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Central Services 7700 Student Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Debt Service 9200 Other Capital Outlay 9300 TOTAL APPROPRIATIONS OTHER FINANCING USES Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 TOTAL OTHER FINANCING USES Nonspendable Fund Balance, June 30, Restricted Fund Balance, June 30, Committed Fund Balance, June 30, Assigned Fund Balance, June 30, Unassigned Fund Balance, June 30, TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

39 p22a DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION X. ENTERPRISE FUNDS Page ESTIMATED REVENUES Account Totals Self-Insurance Self-Insurance Self-Insurance Self-Insurance ARRA Other Enterprise Other Enterprise Number Consortium Consortium Consortium Consortium Consortium Programs Programs OPERATING REVENUES: Charges for Services ,400, ,400, Charges for Sales 3482 Premium Revenue 3484 Other Operating Revenue 3489 Total Operating Revenues 1,400, ,400, NONOPERATING REVENUES: Investment Income 3430 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Loss Recoveries 3740 Gain on Disposition of Assets 3780 Total Nonoperating Revenues Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund Transfers (Enterprise Funds Only) 3650 From Permanent Funds 3660 From Internal Service Funds 3670 Total Transfers In 3600 Net Position, July 1, ,185, ,185, TOTAL OPERATING REVENUES, NONOPERATING REVENUES, TRANSFERS IN AND NET POSITION 3,585, ,585, OPERATING EXPENSES: (Function 9900) Salaries , , Employee Benefits , , Purchased Services , , Energy Services Materials and Supplies , , Capital Outlay , , Other (including Depreciation) , , Total Operating Expenses 1,342, ,342, NONOPERATING EXPENSES: (Function 9900) Interest 720 Loss on Disposition of Assets 810 Total Nonoperating Expenses Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund Transfers (Enterprise Funds Only) 950 To Permanent Funds 960 To Internal Service Funds 970 Total Transfers Out 9700 Net Position, June 30, ,243, ,243, TOTAL OPERATING EXPENSES, NONOPERATING EXPENSES, TRANSFERS OUT AND NET POSITION 3,585, ,585, ESE 139 ESTIMATED EXPENSES Object

40 p23b DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION XI. INTERNAL SERVICE FUNDS Page ESTIMATED REVENUES Account Totals Self-Insurance Self-Insurance Self-Insurance Self-Insurance Self-Insurance Consortium Other Internal Number Programs Service OPERATING REVENUES: Charges for Services ,275, ,275, Charges for Sales 3482 Premium Revenue 3484 Other Operating Revenue 3489 Total Operating Revenues 5,275, ,275, NONOPERATING REVENUES: Investment Income , , Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Loss Recoveries 3740 Gain on Disposition of Assets 3780 Total Nonoperating Revenues 15, , Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds ,833, ,833, From Special Revenue Funds 3640 Interfund Transfers (Internal Service Funds Only) 3650 From Permanent Funds 3660 From Enterprise Funds 3690 Total Transfers In ,833, ,833, Net Position, July 1, ,327, ,327, TOTAL OPERATING REVENUES, NONOPERATING REVENUES, TRANSFERS IN AND NET POSITION 9,451, ,451, OPERATING EXPENSES: (Function 9900) Salaries , , Employee Benefits , , Purchased Services 300 2,964, ,964, Energy Services 400 Materials and Supplies , , Capital Outlay , , Other (including Depreciation) 700 3,838, ,838, Total Operating Expenses 7,396, ,396, NONOPERATING EXPENSES: (Function 9900) Interest 720 Loss on Disposition of Assets 810 Total Nonoperating Expenses Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund Transfers (Internal Service Funds Only) 950 To Permanent Funds 960 To Enterprise Funds 990 Total Transfers Out 9700 Net Position, June 30, ,054, ,054, TOTAL OPERATING EXPENSES, NONOPERATING EXPENSES, TRANSFERS OUT AND NET POSITION 9,451, ,451, ESE 139 ESTIMATED EXPENSES Object

41 MISCELLANEOUS

42 MISCELLANEOUS REPORTS & ANALYSIS A. Tentative General Fund Report with Carryover and Encumbrances B. Charter School Fund Report C. Operational Budget Comparison and Analysis Reports a. Categorical Usage Report b. Safe Schools Report c. SAI Funds d. Discretionary Lottery Funds Report e. 5 Year Budget Comparison D. Calculation for FY School Budgets E. General Fund Revenue Analysis F. Pie Chart for All Funds G. Pie Chart for General Fund H. Unit Allocation Summary Report I. Millage Comparison J. Local Millage and Tax Revenue

43 Tentative General Fund Report FY 2014/15 Vs. FY 2013/14 PROJECT Total 2014/2015 Total Inc / (Dec) PRJ. # DESCRIPTION Operational Funds Operational Funds 14/15 less 13/ FUNC.5000 DISTRICT SALARIES $ 85,320,818 $ 82,780,082 $ 2,540, FUNC.6000 DISTRICT SALARIES 5,480,597 5,322, , FUNC.7300 DISTRICT SALARIES 8,842,960 8,644, , DISTRICT MISCELLANEOUS 1,017,362 81, , UTILITIES 8,043,199 7,754, , SCHOOL S 8,758,705 8,659,098 99, PERFORMANCE PAY 16,835 16, TEACHER SALARY INCREASE - 4,547,224 (4,547,224) 0004 TEACHER LEADERSHIP SUPPLEMENTS 192, ,034 12, CONTRACT CLASS SIZE REDUCTION 3,891,596 3,249, , RETIREMENT INCENTIVE BONUS 399, ,253 (20,883) 0010 BOARD APPROVED ADD-ON UNITS 231, ,748 (34,138) 0011 DJJ SUPPLEMENTS 155, ,584 47, LOW PERFORMING SCHOOLS 394, , , ROSENWALD ALLOCATION UNITS 1,545,619 1,523,333 22, IN SCHOOL SUSPENSION PARA'S 187, ,949 (9,813) 0016 CC WASHINGTON ALLOCATION UNITS 650, ,183 (21,532) 0019 DISTRICT COMMUNICATIONS 225, , PERFORMANCE PAY FOR LEARNING GAINS 162, , SCHOOL SUPPLEMENTS 974, ,439 57, GRADE CHAIR SUPPLEMENTS 256, ,533 18, TRANSPORTATION 8,337,130 7,320,632 1,016, SCHOOL EXTRACURRICULAR TRAVEL 162, ,900 6, SCHOOL BUS PURCHASES - 1,000,000 (1,000,000) 0060 MAINTENANCE 3,823,241 3,756,340 66, STADIUM MANAGEMENT PROJECT 317, ,953 19, SCHOOL BOARD 612, ,436 15, DISTRICT UNEMPLOYMENT COMPENSATION 150, ,000 (150,000) 0105 CHARTER DIGITAL CLASSROOMS 63,859-63, DISTRICT SUPERINTENDENT 265, ,198 8, PROPERTY INVENTORY 138, ,446 3, INTERNAL ACCOUNTS AUDITOR 112, ,726 2, EXEC DIR OPERATIONAL SUPPORT SVCS 166, ,982 (37,768) 0151 COURIER OPERATIONS 99,495 96,403 3, DEPUTY SUPERINTENDENT 186, ,493 8, ASST SUPT TCHING & LEARNING SVCS 206, ,145 (21,714) 0202 MKL ALLOCATION UNITS 1,919,943 1,843,369 76, ESE SUMMER SCHOOL 325, , CONTRACT SAI FUNDS 1,047, , , ACADEMIC FAIRS AND COMPETITION 20,000 14,324 5, STATE READING ALLOCATION 1,050,987 1,007,832 43, SUMMER SCHOOL GUIDANCE SVCS 65,000-65, SCHOOL BASED SUMMER SCHOOL 15,000 15, SUMMER INITIATIVES TRAINING/PLANNING 66, ,000 (58,050) 0216 READING TRAINING 102, ,002 (30,648) 0217 MIDDLE SCHOOL INITIATIVES 185, , SPRINGFIELD REMEDIATION 214, ,000 (189,663) 0221 IMPLEMENTATION OF STATE INITIATIVES 334, , , ASPIRE ACADEMIES 1,164,686 1,198,997 (34,311) 0223 MULTI-TIERED SYSTEM OF SUPPORT (MTSS) 446, ,656 31, DIAGNOSTIC ASSESSMENT TOOLS 25,000 25, PATTERSON REMEDIATION 201, ,582 (123,341) 0227 OAKLAND TERRACE REMEDIATION 230, , LUCILLE MOORE REMEDIATION 358, , INSTRUCTIONAL MEDIA RESOURCES 442, ,718 6, EXTRACURRICULAR OFFICE 57,252 54,828 2, PUBLIC SCHOOL CHOICE PROJECT 77,888 82,440 (4,552) 1 of 3

44 Tentative General Fund Report FY 2014/15 Vs. FY 2013/14 PROJECT Total 2014/2015 Total Inc / (Dec) PRJ. # DESCRIPTION Operational Funds Operational Funds 14/15 less 13/ ESE THERAPISTS 1,218,721 1,096, , ESE EXTERNAL CONTRACT THERAPISTS 53,694 53, FTE/ESE PARAPROFESSIONALS 3,597,303 3,649,564 (52,261) 0268 DIRECTOR K12 & ADULT INSTRUCTION 572, , , DIRECTOR OF ESE 461, ,278 43, DIRECTOR OF STUDENT SERVICES 1,292,780 1,186, , ETECHNOLOGY 468, ,440 40, EXEC DIR - H/R & EMPLOYEE SUPPORT 574, ,220 (21,758) 0320 MIS -TECHNOLOGY & INFORMATION 2,154,371 2,169,651 (15,280) 0322 MIS - MAILROOM 29,240 56,990 (27,750) 0324 MIS - SITE BASED TECHNICIANS 581, ,015 14, MIS - MAINTENANCE 83,224 83, SCHOOL & COMMUNITY RELATIONS 106, ,432 2, BUSINESS OFFICE 200, ,427 6, BAY DISTRICT WAREHOUSE 281, ,440 6, PURCHASING OFFICE 286, ,997 17, FINANCE OFFICE 400, ,477 18, PAYROLL OFFICE 320, ,216 5, FACILITIES 540, ,994 85, EXE DIR - BUSINESS & SUPPORT SRVS (CFO) 158, ,770 4, NELSON BUILDING OPERATIONS 334, ,500 38, R.L. YOUNG CENTER OPERATIONS 187, , BAY HAVEN CHARTER ACADEMY -- ELE 3,263,507 3,035, , BAY HAVEN CHARTER ACADEMY -- MID 2,305,041 2,150, , RISING LEADERS CHARTER ACADEMY 529, ,339 62, UNIVERSITY ACADEMY CHARTER SCHOOL 1,364, , , NORTH BAY HAVEN MIDDLE 2,163,589 1,293, , NORTH BAY HAVEN CAREER ACADEMY 2,593,621 2,212, , NORTH BAY HAVEN ELEMENTARY 3,175,459 2,040,223 1,135, NEWPOINT CHARTER - HIGH 440, ,296 19, CHAUTAUQUA CHARTER SCHOOL 514, ,045 (24,820) 0791 NEWPOINT CHARTER - MIDDLE 787, ,602 38, VIRTUAL ACADEMY 208, ,013 23, BAY VIRTUAL 353, , , LIMITED ENGLISH PROFICIENCY 128, ,211 27, ASSESSMENT & ACCOUNTABILITY 374, , , GULF COAST COLLEGE/WORKFORCE COOP 80,000 80, MEDICAID REIMBURSEMENT 92,938 73,002 19, PCMI CONTRACT 450, ,883 39, INTERNATIONAL BACCALAUREATE 242, ,873 24, EXTRACURRICULAR ACTIVITIES 154, ,269 (15,252) 2016 SELF-INSURANCE - (FUND 110) 1,825,000 1,325, , MAINTENANCE LCI 1,000,000 1,382,632 (382,632) 2018 BLOOD-BORNE PATHOGENS (250) 2019 SCHOOL RESOURCE OFFICER PROG 699, , FCAT HIGH SCHOOL REMEDIATION 96,703 96, INSERVICE EDUCATION 422, ,587 95, COMPREHENSIVE HEALTH EDUCATION 56,000 56, SPECIAL OLYMPICS 2,000 2, TRANSITIONAL EQUALIZATION 101,379 71,516 29, BAND INSTRUMENT REPAIR / UNIFORM 83,400 83, SCHOOL AGE CHILD CARE-BAYBASE 1,601,300 1,533,940 67, INSTRUC MATERIALS-TEXTBOOKS 1,980,276 1,854, , ADVANCED PLACEMENT 514, ,105 50, R.O.T.C. 667, ,996 39, TEEN PARENTING 139, ,144 (21,780) 2081 MODULAR LEASED CLASSROOMS - 80,000 (80,000) 2113 A I C E 453, ,681 64, BAND EQUIPMENT 49,140 49,140-2 of 3

45 Tentative General Fund Report FY 2014/15 Vs. FY 2013/14 PROJECT Total 2014/2015 Total Inc / (Dec) PRJ. # DESCRIPTION Operational Funds Operational Funds 14/15 less 13/ SCHL IMP - SCHL ADV COUNCIL 137,237 25, , INSTRUC MATERIALS - SCIENCE 34,052 31,291 2, DROPOUT PREVENTION & EXPULSIONS 36,308 26,616 9, INDUSTRY CERTIFICATION 174, ,014 (5,043) 2225 FLA SCHOOL RECOGNITION PROGRAM 1,081, , , INSTRUC MATERIALS - LIB MEDIA 124, ,478 10, DROPOUT PREVENTION 108, , INSTRUC MATERIALS - DUAL ENROLL 151,332 77,553 73, INSTRUC MATERIALS - ESE APPS 37,457-37, DISTRICT SAFETY OFFICERS 12,200-12, SAFE SCHOOLS 145, ,520 32, DISTRICT SAFETY MANAGEMENT 280, ,445 40, ADJUDICATED YOUTH-ALTERNATIVE 39,069 37,831 1, FLORIDA TEACHERS LEAD PROGRAM 451, ,536 10, STATE VPK (VOLUNTARY PRE-K) 2,010,278 1,993,186 17, THERAPY/DIAGNOSTIC CENTER JANITORIAL 17,500 17, EXTERNAL AUDIT - 67,500 (67,500) 3005 WELLNESS INITIATIVE 731,000 1,031,000 (300,000) 3074 RESERVE FOR MCKAY SCHOLARSHIPS 1,300,000 1,200, , RESERVE FOR HEALTH INSURANCE INCR - 1,000,000 (1,000,000) 3079 CLASS SIZE REDUCTION PLAN 750, , WORKFORCE DEVELOPMENT 3,151,116 3,178,554 (27,438) TOTAL $ 203,330,871 $ 197,470,172 $ 5,860,699 Total Fund 110 Carryover (Includes Misc) 7,938,310 5,967,735 1,970,575 Total Fund 110 Encumbrance (Includes Misc) 928,104 1,608,156 (680,052) Total Budgeted Appropriations $ 212,197,285 $ 205,046,063 7,151,222 Projected New Operations Revenue as of 7/31/14 $ 218,919,606 $ 211,740,137 7,179,469 Total Rev Over / (Under) Appropriations $ 6,722,321 $ 6,694,074 $ 28,247 3 of 3

46 Charter School Fund Report FY PROJECT Total Total Inc / (Dec) PRJ. # DESCRIPTION 2014/ /15 less 13/ CONTRACT CLASS SIZE REDUCTION 3,891,596 3,249, , DJJ SUPPLEMENTS 155, ,584 47, CHARTER DIGITAL CLASSROOMS 63,859-63, CONTRACT SAI FUNDS 1,047, , , BAY HAVEN CHARTER ACADEMY -- ELE 3,263,507 3,035, , BAY HAVEN CHARTER ACADEMY -- MID 2,305,041 2,150, , RISING LEADERS CHARTER ACADEMY 529, ,339 62, UNIVERSITY ACADEMY CHARTER SCHOOL 1,364, , , NORTH BAY HAVEN MIDDLE 2,163,589 1,293, , NORTH BAY HAVEN CAREER ACADEMY 2,593,621 2,212, , NORTH BAY HAVEN ELEMENTARY 3,175,459 2,040,223 1,135, NEWPOINT CHARTER - HIGH 440, ,296 19, CHAUTAUQUA CHARTER SCHOOL 514, ,045 (24,820) 0791 NEWPOINT CHARTER - MIDDLE 787, ,602 38, PCMI CONTRACT 450, ,883 39,685 TOTAL $ 22,746,564 $ 18,341,916 $ 4,404,648 1 of 1

47 Projected Categorical Usage Report FY 2014/2015 Rev # Categorical Name Categorical Funding Project/Group 14/15 Budget Flexible 3310 Teachers Lead Program 451,019 Project , Instructional Materials 2,327,697 Projects 2X37 2,327, Safe School Funds 709,656 Safe Schl Group 1,230, , SAI Funds 7,455,216 SAI Prj Group/Rpt 7,455, Florida School Recognition Funds 1,081,278 Project ,081, FL Discretionary Lottery Funds 264,596 Lottery Report 264, State Reading Allocation 1,303,610 Projects 0210, 0220, ,303, Class Size Reduction 30,117,316 Discretionary Rev 30,117,316 - Total Categorical/Special Funds 43,710,388 Total Budget $$ 44,231, ,915 *Safe School Fund overage due to increase in safety spending vs. allocation

48 2014/2015 TENTATIVE SAFE SCHOOLS NEW MONEY $ 709,656 per 2nd DOE FEFP Calculation NEW MONEY 2019 SRO PROJECT $ 699, BAY HAVEN ELE SAFE SCHOOLS 17, BAY HAVEN MID SAFE SCHOOLS 12, RISING LEADERS SAFE SCHOOLS 3, UNIVERSITY ACADEMY SAFE SCHOOLS 7, NORTH BAY HAVEN MIDDLE SAFE SCHOOLS 11, NORTH BAY HAVEN CAREER ACADEMY SAFE SCHOOLS 14, NORTH BAY HAVEN ELEMENTARY SAFE SCHOOLS 17, NEWPOINT BAY HIGH SAFE SCHOOLS 2, CHAUTAUQUA SAFE SCHOOLS 2, NEWPOINT BAY MIDDLE SAFE SCHOOLS 4, DISTRICT SAFETY OFFICERS 12, SAFE SCHOOLS 145, DISTRICT SAFETY MGR $ 280,651 1,230,571 TOTAL REVENUE LESS APPROPRIATIONS $ (520,915) Remainder of New $$ Safe School Group

49 BAY COUNTY SCHOOL BOARD Report of SAI Funds for 2014/15 FY Budget FY 2014/15 Project Project Name Final Budget 0010 BOARD APPROVED ADD-ON UNITS $ 231, LOW PERFORMING SCHOOLS 394, ROSENWALD ALLOCATION UNITS 1,545, CC WASHINGTON ALLOCATION UNITS 650, ESE SUMMER SCHOOL 325, CONTRACT SAI FUNDS 1,047, SCHOOL BASED SUMMER SCHOOL 15, IMPLEMENTATION OF STATE INITIATIVES 334, ASPIRE ACADEMIES 1,164, MULTI-TIERED SYSTEM OF SUPPORT (MTSS) 446, SCHOOL PSYCHOLOGISTS - REG SCHOOL YEAR 378, LIMITED ENGLISH PROFICIENCY 128, ASSESSMENT & ACCOUNTABILITY 374, FCAT HIGH SCHOOL REMEDIATION 96, TEEN PARENTING 139, DROPOUT PREVENTION & EXPULSIONS 36, DROPOUT PREVENTION 108, ADJUDICATED YOUTH-ALTERNATIVE 39,069 TOTALS $ 7,455,216 8,380,651 If you have any questions or would like to receive further information, please contact the Budget Office at the School Board. Phone Numbers: or SAI Report /28/2014

50 BAY COUNTY SCHOOL BOARD Report of Projected Discretionary Lottery Funds Usage for 2014/15 FY as of 7/31/14 The projected appropriations for lottery funds allocated to the Bay District Schools. Project Project Name Budget 0701 BAY HAVEN -- ELE LOTTERY PORTION 6, BAY HAVEN -- MID LOTTERY PORTION 4, NORTH BAY HAVEN MIDDLE LOTTERY PORTION 4, NORTH BAY HAVEN CAREER ACADEMY LOTTERY PORTION 5, NORTH BAY HAVEN ELEMENTARY LOTTERY PORTION 6, NEWPOINT BAY CHARTER MIDDLE LOTTERY PORTION 1, CHAUTAUQUA CHARTER LOTTERY PORTION NEWPOINT BAY CHARTER HIGH LOTTERY PORTION RISING LEADERS CHARTER LOTTERY PORTION 1, UNIVERSITY ACADEMY CHARTER LOTTERY PORTION 2, BAND INSTRUMENT REPAIR / UNIFORM 44, BAND EQUIPMENT 49, SCHL IMP - SCHL ADV COUNCIL 137,237 TOTALS $ 264,596 If you have any questions or would like to receive further information, please contact the Budget Officer for Bay District Schools at $ 264,596

51 Multi Year Budget Comparison by Project Year PROJECT w ARRA DESCRIPTION Tentative Budget Final Budget Final Budget Final Budget Final Budget 0000 FUNC.5000 DISTRICT SALARIES $ 85,320,818 $ 82,780,082 78,575,821 78,990,735 81,940, FUNC.6000 DISTRICT SALARIES 5,480,597 5,322,030 4,633,023 4,505,965 5,164, FUNC.7300 DISTRICT SALARIES 8,842,960 8,644,031 8,380,868 8,447,161 8,931, DISTRICT MISCELLANEOUS 1,017,362 81,000 81,000 81, , UTILITIES 8,043,199 7,754,377 8,333,602 8,346,757 8,314, SCHOOL S 8,758,705 8,659,098 8,289,570 8,404,581 9,131, PERFORMANCE PAY 16,835 16,835 16,578 16,539 5, TEACHER SALARY INCREASE - 4,547, TEACHER LEADERSHIP SUPPLEMENTS 192, , , , , CONTRACT CLASS SIZE REDUCTION 3,891,596 3,249,844 3,167,365 2,508,677 2,268, RETIREMENT INCENTIVE BONUS 399, , , , , BOARD APPROVED ADD-ON UNITS 231, ,748 79, , DJJ SUPPLEMENTS 155, , , , , LOW PERFORMING SCHOOLS 394, ,855 53,000 29,000 99, ROSENWALD ALLOCATION UNITS 1,545,619 1,523,333 1,626,941 1,446,282 1,288, IN SCHOOL SUSPENSION PARA'S 187, ,949 67,769 73,582 69, CC WASHINGTON ALLOCATION UNITS 650, , , , , DISTRICT COMMUNICATIONS 225, , , , PERFORMANCE PAY FOR LEARNING GAINS 162, ,540 25,000 25, SCHOOL SUPPLEMENTS 974, , , , , GRADE CHAIR SUPPLEMENTS 256, , , , , TRANSPORTATION 8,337,130 7,320,632 7,376,303 7,341,179 7,803, SCHOOL EXTRACURRICULAR TRAVEL 162, , , , , SCHOOL BUS PURCHASES - 1,000, MAINTENANCE 3,823,241 3,756,340 3,416,445 3,388,068 3,625, STADIUM MANAGEMENT PROJECT 317, , , , , SCHOOL BOARD 612, , , , , DISTRICT UNEMPLOYMENT COMPENSATION 150, , , , , CHARTER DIGITAL CLASSROOMS 63, DISTRICT SUPERINTENDENT 265, , , , , PROPERTY INVENTORY 138, , , , , INTERNAL ACCOUNTS AUDITOR 112, ,726 98,825 96, , EXEC DIR OPERATIONAL SUPPORT SVCS 166, , , , , COURIER OPERATIONS 99,495 96,403 80,134 72, DEPUTY SUPERINTENDENT 186, , , , , ASST SUPT TCHING & LEARNING SVCS 206, , , , , MKL ALLOCATION UNITS 1,919,943 1,843,369 1,794,252 1,787,221 1,781, ESE SUMMER SCHOOL 325, , , , , CONTRACT SAI FUNDS 1,047, , , , , ACADEMIC FAIRS AND COMPETITION 20,000 14,324 17,980 22,171 18, STATE READING ALLOCATION 1,050,987 1,007,832 1,037, , , ACADEMIC ENRICHMENT ACTIVITIES , , SUMMER SCHOOL GUIDANCE SVCS 65, ,617 1 of 4

52 Multi Year Budget Comparison by Project Year PROJECT w ARRA DESCRIPTION Tentative Budget Final Budget Final Budget Final Budget Final Budget 0214 SCHOOL BASED SUMMER SCHOOL 15,000 15,000 10,000 10,000 15, SUMMER INITIATIVES TRAINING/PLANNING 66, , , , READING TRAINING 102, , MIDDLE SCHOOL INITIATIVES 185, DEMONSTRATION CLASSROOM ,423 82, SPRINGFIELD REMEDIATION 214, , ,000 25,000 50, IMPLEMENTATION OF STATE INITIATIVES 334, , , , , ASPIRE ACADEMIES 1,164,686 1,198, ,056 1,063,657 1,073, MULTI-TIERED SYSTEM OF SUPPORT (MTSS) 446, , , , DIAGNOSTIC ASSESSMENT TOOLS 25,000 25,000-41,363 51, PATTERSON REMEDIATION 201, , PATTERSON REMEDIATION 230, OAKLAND TERRACE REMEDIATION 358, INSTRUCTIONAL MEDIA RESOURCES 442, , , , , BAYNET COMPUTERS EXTRACURRICULAR OFFICE 57,252 54,828 53,604 48,625 49, EARLY CHILDHOOD SVCS CONTRACT ,500 47,500 97, PUBLIC SCHOOL CHOICE PROJECT 77,888 82,440 45,864 59,176 56, ESE THERAPISTS 1,218,721 1,096, ,934 1,006,043 1,125, ESE EXTERNAL CONTRACT THERAPISTS 53,694 53,694 53,694 53, , FTE/ESE PARAPROFESSIONALS 3,597,303 3,649,564 3,391,311 3,523,369 3,714, DIRECTOR K12 & ADULT INSTRUCTION 572, , , , , DIRECTOR OF ESE 461, , , , , DIRECTOR OF STUDENT SERVICES 1,292,780 1,186,129 1,146,618 1,106,444 1,341, ETECHNOLOGY 468, , , , EXEC DIR - H/R & EMPLOYEE SUPPORT 574, , , , , MIS -TECHNOLOGY & INFORMATION 2,154,371 2,169,651 1,948,979 2,075,599 2,314, MIS - MAILROOM 29,240 56,990 61,345 61,271 56, MIS - SITE BASED TECHNICIANS 581, , , , , MIS - MAINTENANCE 83,224 83,224 62,661 62,661 89, STRATEGIC PLANNING PROJECT - - 1,000 1,000 3, SCHOOL & COMMUNITY RELATIONS 106, , , , , BUSINESS OFFICE 200, , , , , BAY DISTRICT WAREHOUSE 281, , , , , PURCHASING OFFICE 286, , , , , FINANCE OFFICE 400, , , , , PAYROLL OFFICE 320, , , , , FACILITIES 540, , , , , EXE DIR - BUSINESS & SUPPORT SRVS (CFO) 158, , , , , NELSON BUILDING OPERATIONS 334, , , , , R.L. YOUNG CENTER OPERATIONS 187, , , , , BAY HAVEN CHARTER ACADEMY -- ELE 3,263,507 3,035,780 2,863,744 2,348,329 2,742, BAY HAVEN CHARTER ACADEMY -- MID 2,305,041 2,150,681 2,001,506 1,661,192 1,939,818 2 of 4

53 Multi Year Budget Comparison by Project Year PROJECT w ARRA DESCRIPTION Tentative Budget Final Budget Final Budget Final Budget Final Budget 0712 RISING LEADERS CHARTER ACADEMY 529, , , UNIVERSITY ACADEMY CHARTER SCHOOL 1,364, , , NORTH BAY HAVEN MIDDLE 2,163,589 1,293,466 1,229,112 1,179, , NORTH BAY HAVEN CAREER ACADEMY 2,593,621 2,212,607 1,494, , , NORTH BAY HAVEN ELEMENTARY 3,175,459 2,040,223 1,836,230 1,568,926 1,566, NEWPOINT CHARTER - HIGH 440, , , ,859 1,071, CHAUTAUQUA CHARTER SCHOOL 514, , , , , NEWPOINT CHARTER - MIDDLE 787, , , , , VIRTUAL ACADEMY 208, , , , , BEACON VIRTUAL 353, , , , LIMITED ENGLISH PROFICIENCY 128, , , , , ASSESSMENT & ACCOUNTABILITY 374, , , , , GULF COAST COLLEGE/WORKFORCE COOP 80,000 80,000 60,000 60,000 60, MEDICAID REIMBURSEMENT 92,938 73,002 73,961 91, , PCMI CONTRACT 450, , , , , INTERNATIONAL BACCALAUREATE 242, , , , , EXTRACURRICULAR ACTIVITIES 154, , , , , SELF-INSURANCE - (FUND 110) 1,825,000 1,325, , ,000 1,750, MAINTENANCE LCI 1,000,000 1,382,632 1,313,154 1,254,221 1,283, BLOOD-BORNE PATHOGENS ,800 1, SCHOOL RESOURCE OFFICER PROG 699, , , , , FCAT HIGH SCHOOL REMEDIATION 96,703 96,703 91,703 96,703 96, NEW SCHOOL STARTUP COSTS , INSERVICE EDUCATION 422, , , , , COMPREHENSIVE HEALTH EDUCATION 56,000 56,000 57,725 57,725 57, SPECIAL OLYMPICS (formerly academic travel) 2,000 2,000 2,000 2,000 4, TRANSITIONAL EQUALIZATION 101,379 71, , BAND INSTRUMENT REPAIR / UNIFORM 83,400 83,400 18,400 18,400 18, SCHOOL AGE CHILD CARE-BAYBASE 1,601,300 1,533,940 1,516,031 1,501,322 1,472, BAY BASE TUTORING , INSTRUC MATERIALS-TEXTBOOKS 1,980,276 1,854,698 1,767,211 1,766,097 1,829, ADVANCED PLACEMENT 514, , , , , R.O.T.C. 667, , , , , HANEY CAPITAL OUTLAY FEES TEEN PARENTING 139, , , , , MODULAR LEASED CLASSROOMS - 80, , , , PUBLIC SCHOOL TECHNOLOGY , A I C E 453, , , , , BAND EQUIPMENT 49,140 49,140 49,140 49, SCHL IMP - SCHL ADV COUNCIL 137,237 25,000 25,000 46,624 43, INSTRUC MATERIALS - SCIENCE 34,052 31,291 30,483 30,543 31, DROPOUT PREVENTION & EXPULSIONS 36,308 26,616 28,602 31,537 40, INDUSTRY CERTIFICATION 174, ,014 48, A+ SCHOOL CHALLENGE , FLA SCHOOL RECOGNITION PROGRAM 1,081, ,622 1,427, ,375 1,003, INSTRUC MATERIALS - LIB MEDIA 124, , , , ,032 3 of 4

54 Multi Year Budget Comparison by Project Year PROJECT w ARRA DESCRIPTION Tentative Budget Final Budget Final Budget Final Budget Final Budget 2273 DROPOUT PREVENTION 108, ,000 85,000 90,000 86, INSTRUC MATERIALS - DUAL ENROLL 151,332 77,553 88,090 93, , INSTRUC MATERIALS - ESE APPS 37, DISTRICT SAFETY OFFICERS 12, SAFE SCHOOLS 145, ,520 57,600 24,171 45, DISTRICT SAFETY MANAGEMENT 280, , , ,351 55, ADJUDICATED YOUTH-ALTERNATIVE 39,069 37,831 37,096 56, , FLORIDA TEACHERS LEAD PROGRAM 451, , , , , STATE VPK (VOLUNTARY PRE-K) 2,010,278 1,993,186 2,049,902 2,014,215 1,964, RESERVE APPROPRIATION , , THERAPY/DIAGNOSTIC CENTER JANITORIAL 17,500 17,500 6,000 6,000 7, EXTERNAL AUDIT - 67, , , WELLNESS INITIATIVE 731,000 1,031, RESERVE FOR FTE ADJUSTMENT , , , RESERVE - FUNDING CLIFF , RESERVE FOR MCKAY SCHOLARSHIPS 1,300,000 1,200,000 1,000,000 1,067,444 1,025, RESERVE FOR GULF COUNTY CONTRACT , RESERVE FOR HEALTH INSURANCE INCR - 1,000, , , , RESERVE FOR JR MUSEUM CONTRACT ,500 13, RESERVE FOR FTE AUDIT PENALTY , CLASS SIZE REDUCTION PLAN 750, , , ,000 1,800, RESERVE FOR GOVERNOR'S VETO , WORKFORCE DEVELOPMENT 3,151,116 3,178,554 3,027,128 3,103,254 3,203,089 TOTAL $ 203,330,871 $ 197,470,172 $ 180,270,312 $ 177,701,800 $ 187,373,304 4 of 4

55 CALCULATION FOR FY SCHOOL S Projections School Budgets $150 Total Projected UWFTE for 2014/15 FY 22, Total Projected WFTE for 2014/15 FY 25, Total UWtd FTE 22, times School Portion of BSA 50 Reserved for School Budgets 0001 $ 1,122,370 Total Wtd FTE 25, times School Portion of BSA 100 Reserved for School Budgets 0001 $ 2,567, School Budget Total for UWTD and WTD FTE $ 3,690,065 Plus Capacity Allocation $ 4,659,206 Plus Percent to Capacity Allocation $ 301,328 Plus Original Carryover and Encumbrances $ 1,117,995 Plus Extra Square Footage Cleaning $ 15,000 Plus Adminstrative Adjustment $ 93,100 Subtotal for Fixed Portion of Allocation $ 6,186, School Budget Total for UWTD and WTD FTE $ 3,690,065 Grand total School Budgets Project 0001 $ 9,876,694 Total of School Gridsheets with Carryover and Encumbrances $ 8,758,704 Grand Total School Budgets from Grids $ 8,758,705 less Prior Year Encumbrances and Carry-Over net of 9100 C/O & Enc $ 1,117,995 Total School Budgets Project 0001 $ 9,876,700 FY School Gridsheets Projected for 10-11

56 OPERATIONAL FUNDS 110 PROJECTED FEFP REVENUE ANALYSIS 2014/ / 2015 FEFP Budget TOTAL UNWEIGHTED FTE 26, TOTAL WEIGHTED FTE 29, GROSS STATE F.E.F.P $ 62,366,169 REQUIRED LOCAL EFFORT 72,288,260 DISCRETIONARY LOCAL MILLAGE 10,954,542 TOTAL STATE F.E.F.P. & LOCAL EFFORT $ 145,608,971 STATE CATEGORICALS: CLASS SIZE REDUCTION/OPERATING FUNDS $ 30,117,316 TRANSPORTATION 4,263,532 INSTRUCTIONAL MATERIALS 2,327,697 TEACHER LEAD PROGRAM 451,019 TOTAL STATE CATEGORICALS $ 37,159,564 TOTAL STATE AND LOCAL FEFP $ 182,768,535 DISCRETIONARY LOTTERY 264,596 SCHOOL RECOGNITION FUNDS 1,081,278 TOTAL STATE AND LOCAL CALCULATION FUNDING 184,114,409 TOTAL STATE AND LOCAL OPERATIONAL FUNDING $ 184,114,409

57 Percentage of Individual Funds to Total Capital Project Funds 19.19% Special Revenue Food Service 4.39% Special Revenue-Other & RTTT 1.07% Debt Service Funds 5.01% Internal Service Funds 2.87% Enterprise Fund 1.09% 218,919,606 General Fund 63,283,558 Capital Projects Funds 14,462,085 Special Rev - Food Services 3,534,996 Special Revenue - Other & RTTT 16,547,181 Debt Service Funds 9,451,411 Internal Service Funds General Fund 66.38% 3,585,853 Enterprise Fund

58 GENERAL FUND APPROPRIATIONS Purchased Services 15.63% Energy Services 4.25% Materials and Supplies 5.10% Capital Outlay 0.73% Other Expenses 2.06% 33,167,757 Purchased Services 8,999,134 Energy Services 10,817,708 Materials & Supplies Salary & Benefits 72.23% 1,558,851 Capital Outlay 4,376,324 Other Expenses 153,277,511 Salary & Benefits