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

REVISED BUDGETS General Fund Special Revenue Funds Capital Project Funds Fiscal Year July 1, 2007 - June 30, 2008 May 8, 2008

Fiscal Year 2007 2008 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... 5-19 Proposition 3 Expenditures... 20-21 Sales Tax 1966 Fund... 22 Sales Tax 1977 Fund... 23-24 School Food Service Fund... 25-26 Community Education Fund... 27 Restart Fund... 28 Hurricane Katrina Disaster Fund... 29 Capital Projects Funds... 30-33 Debt Service Funds... 34-35

Summary - Budgets Fiscal Year 2007-2008 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 1,941,608 0 0 Federal sources 667,767 31,250,533 0 0 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 125,512,491 0 0 0 Special education 58,606,548 0 0 0 Vocational education 4,991,074 0 0 0 Other instructional programs 12,542,484 0 0 0 Special programs 1,684,702 0 0 0 Adult education 512,017 0 0 0 Total Instruction $203,849,316 $0 $0 $0 Supporting Services: Pupil support 12,423,180 0 0 0 Staff support 10,740,276 0 0 0 General administration 4,993,851 952,000 100,000 805,451 School administration 18,825,705 0 0 0 Business administration 2,609,249 0 0 0 Operation & maintenance 30,822,711 0 0 0 Student transportation 26,407,129 0 0 0 Central services 9,230,537 0 0 0 Total Support Services $116,052,638 $952,000 $100,000 $805,451 Other Expenditures: Food services 2,911,281 15,483,938 0 0 Community services 42,710 1,409,657 0 0 Capital outlay 459,554 2,519,509 72,890,000 0 Debt service 0 0 0 $19,835,836 Fund Transfers Out 7,051,683 113,799,882 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 9,317,816 158,190,721 8,571,905 One Time Transfer Fund Balance - 2004 Capital Project Fun (17,000,000) 0 0 0 Ending Fund Balance $54,707,907 $2,405,383 $136,881,323 $10,998,149 Designated to improve bond rating (19,692,109) 0 0 0 Designated to Debt Service 0 0 0 (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

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.

General Fund Budget - Summary Fiscal Year 2007-2008 2007-2008 2007-2008 Revised Budget Difference Budget Revenues: Local sources $62,171,163 1,843,609 $60,327,554 State sources 177,211,329 1,174,288 176,037,041 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 1,684,702 105,204 1,579,498 Adult education 512,017 0 512,017 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 18,825,705 459,980 18,365,725 Business administration 2,609,249 (29,844) 2,639,093 Operation & maintenance 30,822,711 261,131 30,561,580 Student transportation 26,407,129 514,090 25,893,039 Central services 9,230,537 147,390 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 42,710 229 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

General Fund Expenditures by Object 2007-2008 2007-2008 Revised Budget Percent Budget S Salaries (Excluding PIP) $ 206,384,629 62.66% $ 206,347,917 PIP PIP Salaries 451,276 0.14% 508,600 B Employee Benefits 81,417,216 24.72% 81,798,617 U Utilities 8,530,795 2.59% 8,533,995 M Materials & Supplies 6,729,419 2.04% 6,259,619 Cnst Construction 5,590,000 1.70% 5,190,000 TX Textbooks 2,831,000 0.86% 2,831,000 PS Professional Services 2,501,332 0.76% 2,511,092 E Equipment & Furniture 2,515,427 0.76% 2,195,282 I Property, Liability Insurance 2,381,600 0.72% 2,381,600 TCE Tax Collection Expenses 1,969,582 0.60% 2,485,789 R&M Building Repair 1,800,000 0.55% 1,800,000 EqR Equipment Repair 1,005,600 0.31% 1,005,600 T Travel 908,506 0.28% 915,206 SOB School Operational Budget 851,600 0.26% 867,725 Tech Technology 750,657 0.23% 750,657 SIn Staff In-Service 571,911 0.17% 569,911 VO Operation of Vehicles 495,000 0.15% 455,000 CS Custodial Supplies 453,000 0.14% 453,000 Lic License Fees 382,000 0.12% 382,000 BRnt Rental of Buildings 257,000 0.08% 257,000 L Library Books 207,569 0.06% 207,569 O Other 184,738 0.06% 184,739 Grd Upkeep of Grounds 151,325 0.05% 151,325 CL Claims 46,000 0.01% 46,000 Total of Operations $ 329,367,182 100% $ 329,089,243 Dist Disaster Fund tranfers 1,000,000 0 Totals $ 330,367,182 $ 329,089,243

******2007-2008******* ******2007-2008****** 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) 5,712,113 263,532 5,448,581 R011125 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) 4,065,750 187,588 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 0 120,000 R01323 Tuition - Driver Education 45,000 0 45,000 R015 Interest 2,600,000 (400,000) 3,000,000 R01911 Rental of Facilities 0 (375) 375 R01921 Contributions 272,500 247,500 25,000 R01991 Fees - Medicaid Services 700,000 (80,000) 780,000 R15220 Sale of Supplies & Junk 225,000 0 225,000 R01998 Miscellaneous 50,000 0 50,000 R01998HOSP Hospital/Homebound 50,000 0 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 19,234 147,536 R13142 Revenue Sharing - Other Taxes 1,920,124 221,452 1,698,672 R13201 Employer Contribution - Teacher Retirement (for PIP) 89,815 0 89,815 R13225SMR Special Ed Extended School Year Summer Program 190,149 681 189,468 R13231 Adult Education 151,630 4,832 146,798 R13281 Textbooks, Library, Etc.- Non-Public Schools 198,766 37,196 161,570 R13292 PIP 571,503 0 571,503 R13228LEAP LEAP Remediaton 551,811 143,548 408,263 R13303 Teacher Assessment 134,000 (20,350) 154,350 R13302 Accountability 476,625 251,035 225,590 R13910 One time State Teacher Retirement Supplement 0 0 0 R13302 National Board Certifications 720,000 196,000 524,000 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 1966 224,897 (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 1977 40,035,412 (926,401) 40,961,813 R19930SL From School Lunch Fund 228,270 0 228,270 R19930102 From Hurricane Education Recovery Act - Restart 7,236,383 0 7,236,383 R19930IND Recovery of Indirect Costs 925,000 50,000 875,000 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

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET Expenditures 1100 Instruction Regular Education Programs 1100-1231 S Salaries - Day By Day Subs. $1,688,372 $61,476 $1,626,896 1100-INST M School Instructional Budgets 2,125,000 125,000 2,000,000 1100-6118 M Math/Science Materials 30,000 0 30,000 1100-6425 TX Textbooks 2,831,000 0 2,831,000 1101-DISC M Instructional Discretionary 28,400 0 28,400 1103 M Profesional Development Chevron Grant 247,500 247,500 0 1102-INST M New School Start Up 100,000 100,000 0 1105-1120 S Salaries - Kindergarten Teachers 124.0 6,163,999 (16,409) 124.0 6,180,408 1105-1129 PIP PIP - Kindergarten Teachers 12,376 0 12,376 1106-6110 M Kindergarten class start up - Materials 5,000 0 5,000 1109 Tech Career Technology Lab 92,000 0 92,000 1110-1120 S Salaries - Elementary Teachers 1,014.0 48,181,079 (486,054) 1,014.0 48,667,133 1110-1129 PIP PIP - Elementary Teachers 108,971 (894) 109,865 1111-1120 S Salaries - Music Teachers 64.5 3,258,165 57,230 64.5 3,200,935 1111-1129 PIP PIP - Music Teachers 5,408 0 5,408 1111-5820 T Travel - Music Teachers 34,000 0 34,000 1112-1120 S Salaries - P. E. Teachers 42.0 2,096,853 25,056 42.0 2,071,797 1112-1129 PIP PIP - P. E. Teachers 12,890 0 12,890 1112-6110 M P.E. Materials & Supplies 9,200 0 9,200 1113-7300 E Science Equipment 0 0 0 1115-1120 S Salaries - Resource Helping Teachers 43.0 2,276,003 (45,913) 43.0 2,321,916 1115-1129 PIP PIP - Resource Helping Teachers 14,011 (3,405) 17,416 1115-5820 T Travel - Resource Helping Teachers 7,000 0 7,000 1130-1120 S Salaries - Secondary Teachers 413.5 19,808,677 127,855 413.5 19,680,822 1130-1121 S Salaries - Secondary Teachers - 7 Period 35.0 1,682,802 (65,536) 35.0 1,748,338 1130-1129 PIP PIP - Secondary Teachers 58,792 (14,855) 73,647 1165 M Music & Art Supplies 16,000 0 16,000 1166 SIn Inservice - Arts in Education 10,000 0 10,000 1167-3200 PS DBAE Team Services 40,000 0 40,000 1175-6110 M Advanced Placement 10,000 0 10,000 1196-1120 S Foreign Language Teachers 2.0 79,820 (415) 2.0 80,235 1196-5820 T Travel - Foreign Language Teachers 2,700 0 2,700 1104 Tech Local Technology 658,657 0 658,657 1104LA Tech State Technology 0 0 0 1199-1400 S Salaries - Sabbatical Leave 37.5 1,268,331 133,833 37.5 1,134,498 1199 Employee Benefits 1199-2100 BGI Group Insurance 11,379,776 (222,794) 11,602,570 1199-2110 BHW Health & Welfare Fund 660,000 0 660,000 1199-2220 BSS Social Security 9,618 (1,422) 11,040 1199-2250 BMI Medicare Insurance 1,135,278 18,926 1,116,352 1199-2310 BTR Teacher Retirement 13,468,515 (102,479) 13,570,994 1199-2391 BOR Other Retirement 38,673 1,908 36,765 1199-2500 BUC Unemployment Compensation 21,738 17,321 4,417 1199-2600 BWC Worker's Compensation 898,095 (68,989) 967,084 1199-2700 BGIR Group Ins. - Retirees 4,781,140 183,890 4,597,250 1199-2800 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

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1200 Special Education Programs 1220-1120 S Salaries - Gifted & Talented Teachers 162.5 $7,926,301 $190,001 162.5 $7,736,300 1220-1129 PIP PIP - Gifted & Talented Teachers 21,506 (4,042) 25,548 1220-1231 S Salaries - Gifted & Talented Substitutes 169,325 82,696 86,629 1220-5820 T Travel 54,000 0 54,000 1210-1120 S Salaries - Other Teachers 408.0 18,271,571 (56,838) 408.0 18,328,409 1210-1129 PIP PIP - Other Special Ed. Teachers 51,265 (11,712) 62,977 1210-5820 T Travel - Other Teachers & Therapists 212,000 0 212,000 1210-1155 S Salaries - Paraprofessional 322.5 8,183,536 (16,426) 322.5 8,199,962 1210-1131 S Salaries - Speech Therapists 98.0 4,745,553 3,588 98.0 4,741,965 1210-1135 S Salaries - Physical Therapists 4.0 225,386 3,430 4.0 221,956 1210-1136 S Salaries - Occupational Therapists 14.0 813,140 9,146 14.0 803,994 1210-1231 S Salaries Day by Day Substitutes 830,650 179,603 651,047 1210-1500 S Stipends - Fast Forward 0 0 0 1220-6110 M Gifted & Talented Materials 52,000 0 52,000 1299-1400 S Salaries - Sabbatical Leave 8.5 323,435 52,809 8.5 270,626 1299 Employee Benefits 1299-2100 BGI Group Insurance 6,529,674 (171,547) 6,701,221 1299-2220 BSS Social Security 9,210 (12,465) 21,675 1299-2250 BMI Medicare Insurance 588,690 6,207 582,483 1299-2310 BTR Teacher Retirement 6,289,603 (364,868) 6,654,471 1299-2391 BOR Other Retirement 30,968 (4,894) 35,862 1299-2500 BUC Unemployment Compensation 0 (63) 63 1299-2600 BWC Worker's Compensation 440,850 (29,203) 470,053 1299-2700 BGIR Group Ins. - Retirees 2,790,146 107,313 2,682,833 1299-2800 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 $58,707,685 1300 Vocational Education Programs 1300-1231 S Salaries - Day by Day Substitutes 47,338 $8,359 38,979 1300-5820 T Travel - Vocational Ed. Teachers $36,000 0 $36,000 1300-5300 U Telephone 0 (3,200) 3,200 1300-6110 M Materials & Supplies 128,500 0 128,500 1300-4300 EqR Maintenance Services 10,000 0 10,000 1301-INST M State Mandated Materials & Supplies 77,000 11,000 66,000 1310-1120 S Salaries - Agriculture Teachers 12.0 755,651 5,561 12.0 750,090 1310-1129 PIP PIP - Agriculture Teachers 2,506 (168) 2,674 1340-1120 S Salaries - Home Economics Teachers 20.0 955,829 (1,311) 20.0 957,140 1340-1129 PIP PIP - Home Economics Teachers 1,738 0 1,738 1350-1120 S Salaries - Industrial Arts Teachers 8.0 346,639 (41,302) 8.0 387,941 1350-1129 PIP PIP - Industrial Arts Teachers 2,273 0 2,273 1360-1120 S Salaries - Business, COE, & DE Teachers 26.0 1,325,644 (12,421) 26.0 1,338,065 1360-1129 PIP PIP - Business, COE, & DE Teachers 5,402 (1,617) 7,019 1399-1400 S Salaries - Sabbatical Leave 1.0 0 (38,877) 1.0 38,877 1399 Employee Benefits 1399-2100 BGI Group Insurance 475,747 (15,337) 491,084 1399-2220 BSS Social Security 285 (125) 410 1399-2250 BMI Medicare Insurance 44,979 (282) 45,261 1399-2310 BTR Teacher Retirement 525,054 (39,972) 565,026 1399-2391 BOR Other Retirement 16,109 1,725 14,384 1399-2500 BUC Unemployment Compensation 0 (12) 12 1399-2600 BWC Worker's Compensation 37,955 (1,234) 39,189 1399-2700 BGIR Group Ins. - Retirees 196,425 7,554 188,871 1399-2800 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

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1400 Other Instructional Programs 1410-1120 S Salaries - Extra Curricular $278,080 $0 $278,080 1420-1120 S Salaries - Athletics 1,412,774 0 1,412,774 1420-3200 PS Contract Services 90,000 0 90,000 1420-5290 I Athletic accident insurance 8,000 0 8,000 1400-1231 S Substitutes 74,047 0 74,047 1431-1120 S Salaries - FOCUS Teachers 2.5 82,946 (17,996) 2.5 100,942 1432-1120 S Salaries - (WIN) Teachers 20.0 947,943 3,801 20.0 944,142 1432-1500 S Stipends - Teachers 5,000 0 5,000 1432-1129 PIP PIP - (WIN) Teachers 2,986 0 2,986 1433-1120 S Salaries - Grades 7-8 (YES) Teachers 15.0 643,551 3,801 15.0 639,750 1432-6110 M Materials - At Risk Grades 4-8 13,850 0 13,850 1434-1500 S Stipends - STW 18,600 0 18,600 1434-3200 PS Contract Services - STW 180,000 0 180,000 1434-6110 M Materials - STW 14,500 0 14,500 1434-7300 E Equipment - STW 0 0 0 1437-1120 S Salaries - Sat. Detention Teachers 38,665 0 38,665 1437-6110 M Materials - Saturday Detention 1,500 0 1,500 1438 In School Suspension 1438-1155 S Salaries - Aides 34.0 814,337 (34,019) 34.0 848,356 1438-6110 M Materials & Supplies 10,000 0 10,000 1438-7300 E Equipment 16,000 0 16,000 1440-1120 S Salaries - Driver Ed. Teachers 7.0 359,285 (10,542) 7.0 369,827 1440-1129 PIP PIP - Driver Ed. Teachers 3,036 (1,568) 4,604 1440-6260 VO Operation of Driver Ed. Vehicles 10,000 0 10,000 1440-7320 E Vehicle - Driver's Ed. 40,000 0 40,000 1450-1120 S Salaries - ROTC Instructors 16.0 990,696 (48,529) 16.0 1,039,225 1460 S Summer School 337,207 100,000 237,207 1480 Technology Center 1480-1186 S Salaries - Instr. Tech. Computer Coord. 2.0 101,407 (8,202) 2.0 109,609 1480-1187 S Salaries - Technology Liaison 27,373 (16,376) 43,749 1480-1188 S Broadcast Engineer & Coordinator 4.0 282,495 (4,117) 4.0 286,612 1480-1140 S Salaries - Instr. Tech Clerical 3.0 72,929 2,114 3.0 70,815 1480-1231 S Salaries - Substitutes 10,480 0 10,480 1480-1500 S Training Stipends 70,238 0 70,238 1480-3200 PS Contract Services 41,461 0 41,461 1480-5820 T Travel - Instr. Tech. 13,300 300 13,000 1480-6100 M Materials - Instr. Tech. 60,205 0 60,205 1480-7300 E Equipment - Inst. Tech. 158,366 0 158,366 1480-8100 O Other - Instr. Tech. 0 0 0 1487 Testing 1487-1231 S Testing - Substitutes 20,000 0 20,000 1487-1500 S Testing - Stipends 15,000 0 15,000 1487-6110 M Testing - Materials & Supplies 50,000 0 50,000 1488 No Child Left Behind 1488-1231 S NCLB - Substitutes 20,000 0 20,000 1488-1500 S NCLB - Stipends 7,000 0 7,000 1488-6110 M NCLB - Materials & Supplies 23,000 0 23,000 1488-3200 PS NCLB - Contract Services 30,000 0 30,000

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1490 S LEAP Remediation - Elementary 60,000 0 60,000 1494 S Interventions/Summer School 550,000 0 550,000 1495 S Summer School Remediation 650,000 0 650,000 1491 LEAP Remediation - High School 1491-1120 S Salaries - Teachers 2.0 56,880 0 2.0 56,880 1491-1510 S Special Requirements 9,139 0 9,139 1491-1122 S Teacher - Retention 5.0 229,676 6,654 5.0 223,022 1491-1500 S Stipends - Teachers 38,145 0 38,145 1492 Alternative School - Jumpstart 1492-1120 S Salaries - Teachers 14.0 599,414 (57,537) 14.0 656,951 1492-1129 PIP PIP Teachers 2,040 0 2,040 1492-1155 S Salaries - Paraprofessional 0 0 0 1492-1158 S Salaries - Bus Attendant 8.0 159,279 1,859 8.0 157,420 1492-1163 S Salaries - Security 1.0 29,647 10,637 1.0 19,010 1492-1167 S Salaries - Custodian 4,000 0 4,000 1492-1231 S Substitutes 21,854 0 21,854 1492-5300 U Telephone 4,500 0 4,500 1492-6100 M Materials and Supplies 12,000 0 12,000 1492-6420 Tx Textbooks 0 0 0 1492-7300 E Equipment 12,000 0 12,000 1496 S Extended Learning 250,000 0 250,000 1499-1400 S Salaries - Sabbatical Leave 4.5 50,000 (61,109) 4.5 111,109 1499 Employee Benefits 1499-2100 BGI Group Insurance 698,862 2,541 696,321 1499-2220 BSS Social Security 1,794 (1,212) 3,006 1499-2250 BMI Medicare Insurance 111,571 (2,704) 114,275 1499-2310 BTR Teacher Retirement 1,188,994 (17,549) 1,206,543 1499-2391 BOR Other Retirement 4,574 725 3,849 1499-2500 BUC Unemployment Compensation 0 (4) 4 1499-2600 BWC Worker's Compensation 94,824 (382) 95,206 1499-2700 BGIR Group Ins. - Retirees 298,334 11,474 286,860 1499-2800 BSLSP Sick Leave Severance Pay 8,700 (22,240) 30,940 Total - Other Instructional 138.0 $12,542,484 ($160,180) 138.0 $12,702,664

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 1500 Special Programs 1510-1129 PIP PIP - Title I Teachers $1,231 $0 $1,231 1520-5820 T Travel - ESL Teachers 20,500 (8,500) 29,000 1521-1140 S Salaries- Clerical 1.0 23,200 0 1.0 23,200 1521-6100 M ESL Materials 40,000 10,000 30,000 1521-7300 E ESL Equipment 0 (10,000) 10,000 1521-4300 EqR ESL Equipment Repair 1,000 0 1,000 1521-1120 S Salaries- ESL Teachers 19.5 919,227 35,284 19.5 883,943 1521-1129 PIP PIP - ESL Teachers 2,171 (2,016) 4,187 1521-1151 S Salaries - Tutoring 83,500 8,500 75,000 1521-1231 S Salaries- ESL Substitute Teachers 7,000 0 7,000 1530-1120 S Salaries - Preschool 20,000 9,600 10,400 1530-1129 PIP PIP - Preschool Teachers 3,776 166 3,610 1599 Employee Benefits 1599-2100 BGI Group Insurance 210,121 46,894 163,227 1599-2220 BSS Social Security 1,115 362 753 1599-2250 BMI Medicare Insurance 16,174 2,668 13,506 1599-2310 BTR Teacher Retirement 155,473 14,941 140,532 1599-2600 BWC Worker's Compensation 8,576 (1,225) 9,801 1599-2700 BGIR Group Ins. - Retirees 171,638 6,601 165,037 1599-2800 BSLSP Sick Leave Severance Pay 0 (8,071) 8,071 Total - Special Programs 20.5 $1,684,702 $105,204 20.5 $1,579,498 1600 Adult/Continuing Education 1610-1110 S Salaries - Administration $22,500 $0 $22,500 1610-1120 S Salaries - Day Classes 3.0 170,043 0 3.0 170,043 1610-1129 PIP PIP - Day Classes 1,894 0 1,894 1610-1140 S Adult Ed. Clerical 1.0 23,200 0 1.0 23,200 1610-5300 U Telephone 725 0 725 1610-6110 M Materials & Supplies 20,000 0 20,000 1610-7300 E Equipment 8,000 0 8,000 1610-1231 S Salaries - Substitutes 500 0 500 1613-1120 S Salaries - Part-time School Teachers & Paraprofessionals 50,741 0 50,741 1610-1155 S Salaries - Paraprofessional 3.0 112,266 0 3.0 112,266 1610-5820 T Travel - Adult Ed. Teachers 4,000 0 4,000 1624-3200 PS Contracted Services 400 0 400 1699 Employee Benefits 1699-2100 BGI Group Insurance 34,553 0 34,553 1699-2220 BSS Social Security 518 0 518 1699-2250 BMI Medicare Insurance 3,805 0 3,805 1699-2310 BTR Teacher Retirement 54,499 0 54,499 1699-2500 BUC Unemployment Compensation 0 0 0 1699-2600 BWC Worker's Compensation 4,373 0 4,373 1699-2800 BSLSP Sick Leave Severance Pay 0 0 0 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

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2000 Support Services Programs 2110-1110 S Salaries - Supv. of Child Welfare 2.0 $177,538 $2,639 2.0 $174,899 2110-1129 PIP PIP - Supv. of Child Welfare 1,411 0 1,411 2110-1140 S Clerical - Supv. of Child Welfare 6.0 135,316 (22,722) 6.0 158,038 2110-1291 S Student Workers 4,864 0 4,864 2110-3400 PS Imaging Service 15,000 0 15,000 2110-5820 T Travel - Supv. of Child Welfare 9,000 0 9,000 2111-3400 PS Character Links Education Program 0 0 0 2112-1110 S Back on Track - Director 1.0 73,667 3,522 1.0 70,145 2115-1500 S Back on Track - Director 51,118 51,118 0 2112-6110 M Back on Track - Material and Supplies 4,000 (26,000) 30,000 2112-3400 PS Back on Track - Purchased Professional Services 61,350 (28,650) 90,000 2120-1132 S Salaries - Guidance Counselors 70.0 3,662,772 (129,618) 70.0 3,792,390 2120-1129 PIP PIP - Guidance Counselors 9,858 (1,517) 11,375 2121-1132 S Salaries-Guidance Counselors-sales tax 12.0 600,286 (34,742) 12.0 635,028 2121-1129 PIP PIP - Guidance Counselors 1,551 0 1,551 2126-1132 S Salaries - Guidance Counselors - College Bound Students 2.0 137,128 (6,496) 2.0 143,624 2126-5820 T Travel - Guidance Counselors - College Bound Students 6,400 0 6,400 2130-1140 S Salary - Clerical 1.0 25,677 0 1.0 25,677 2132-1181 S Salaries - Nurses 19.0 846,606 (43,346) 19.0 889,952 2132-3350 PS Medical Services 1,000 0 1,000 2132-6100 M Materials & Supplies - Nurses 12,000 0 12,000 2132-7300 E Equipment - Nurses 6,000 0 6,000 2132-5820 T Travel - Nurses 25,000 0 25,000 2139-8903 O Student Drug Testing 20,000 0 20,000 2141 Pupil Appraisal Services 0 2123-1133 S Salaries - Educational Diagnosticians 16.0 971,547 (18,753) 16.0 990,300 2123-1129 PIP PIP - Assessment Teachers 9,598 (1,777) 11,375 2123-5820 T Travel - Pupil Assessment 3,000 0 3,000 2142-1137 S Salaries - Psychologists 14.0 901,500 (7,149) 14.0 908,649 2143-1130 S Mental Health Providers 450,000 0 450,000 2113-1138 S Salaries - Social Workers 13.0 776,769 (14,659) 13.0 791,428 2123-1140 S Salaries - Clerical 9.0 251,844 (11,602) 9.0 263,446 2123 O Other 11,000 0 11,000 2123-6120 M Office Supplies 21,000 0 21,000 2123-6110 M Instructional Materials 35,000 0 35,000 2124-1110 S Salaries- 504 Coordinator 1.0 62,852 154 1.0 62,698 2124-1231 S Substitute Teachers - 504 10,000 0 10,000 2124-1500 S Stipends - 504 20,276 0 20,276 2124-3200 PS Purchased Services - 504 3,100 0 3,100 2124-5820 T Travel - 504 3,700 0 3,700 2124-6100 M Materials-504 20,000 0 20,000 2124-7300 E Equipment-504 2,000 0 2,000 2199-1400 S Salaries - Sabbatical Leave 1.5 25,000 (24,997) 1.5 49,997 2199 Employee Benefits 2199-2100 BGI Group Insurance 1,001,461 (18,012) 1,019,473 2199-2220 BSS Social Security 7,481 129 7,352 2199-2250 BMI Medicare Insurance 111,996 2,243 109,753 2199-2310 BTR Teacher Retirement 1,248,980 (68,357) 1,317,337 2199-2391 BOR Other Retirement 7,152 485 6,667 2199-2600 BWC Worker's Compensation 95,370 (4,610) 99,980 2199-2700 BGIR Group Ins. - Retirees 459,452 17,671 441,781 2199-2800 BSLSP Sick Leave Severance Pay 25,560 4,488 21,072 Total - Pupil Support Services 167.5 $12,423,180 ($380,558) 167.5 $12,803,738

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2200 Instructional Staff Services 2211 Supervisor of Instruction - General 2211-1110 S Salaries - Supervisors 11.5 $801,578 ($105,979) 11.5 $907,557 2211-1129 PIP PIP - Supervisors 9,267 0 9,267 2211-1140 S Salaries - Clerical 8.0 184,975 1,915 8.0 183,060 2211-5820 T Travel 41,000 0 41,000 2212 Supervisors of Instruction - Special Education 2212-1110 S Salaries - Supervisor & Assistants 3.0 235,493 12,440 3.0 223,053 2212-1129 PIP PIP - Supervisor 2,634 0 2,634 2212-1140 S Salaries - Clerical 2.0 59,165 880 2.0 58,285 2212-5820 T Travel 16,000 0 16,000 2213-1110 S Salaries - Special Education Coordinators 8.0 460,089 0 8.0 460,089 2213-1129 PIP PIP - Special Education Coordinators 3,297 0 3,297 2214-1110 S Salary - Coordinator of Pupil Appraisal 1.0 55,658 372 1.0 55,286 2214-1129 PIP PIP - Coordinator of Pupil Appraisal 486 0 486 2220 Curriculum Specialists 2220-1134 S Salaries - Curriculum Specialists 14.0 886,430 17,740 14.0 868,690 2220-1129 PIP PIP - Curriculum Specialists 3,783 315 3,468 2220-1140 S Salaries - Clerical 3.0 58,379 (26,504) 3.0 84,883 2220-5820 T Travel 43,200 0 43,200 2220-6110 M Materials & Supplies 33,495 0 33,495 2220-6440 M Publications 2,000 0 2,000 2220-7300 E Equipment 25,000 0 25,000 2221 S Curriculum Development 285,000 0 285,000 2222-1133 S Salaries - Testing Coordinator 1.0 71,827 1,100 1.0 70,727 2222-1129 PIP PIP - Testing Coordinator 0 0 0 2222-1140 S Salary - Testing - Clerical 1.0 25,131 0 1.0 25,131 2222-5820 T Travel 11,200 0 11,200 2222-7300 E Equipment 2,000 0 2,000 2231-5820 T Conferences, Workshops, Evaluations 67,000 0 67,000 2231-3203 PS School Leadership Center 1,600 0 1,600 2221-1231 S Substitute - Curriculum Dev. Teachers 5,000 0 5,000 2235-1500 S Stipend - Teacher Evaluation LaTAPP 153,875 0 153,875 2235-1231 S Substitute - LaTAAP training 25,000 0 25,000 2235-6110 M Materials and Supplies - LaTAAP training 8,600 0 8,600 2235-7300 E Equipment - LaTAAP 6,000 0 6,000 2231-1231 S Substitute - Inservice Teachers 2,500 0 2,500 2243 PS NCLB-Highly qualified Para requirements 0 0 0 2235 T Training Costs - Teacher Evaluation 206 0 206 2232 SIn Staff Development 237,000 0 237,000 2245 SIn Teacher Induction Program 268,397 2,000 266,397 2232-1140 S Salaries - Secretary for Professional Development 1.0 26,378 556 1.0 25,822 2233 Plans for Student Success 2233-1231 S Substitute Teachers 38,500 0 38,500 2233-1500 S Stipends 25,000 0 25,000 2233-3200 SIn Inservice 27,000 0 27,000 2233-6110 M Materials 13,000 0 13,000 2233-7300 E Training Costs - Equipment 1,107 0 1,107

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2236 SIn Inservice & Staff Development 5,000 0 5,000 2237-3305 T Gifted & Talented Evaluations 11,000 0 11,000 2242 S Summer Institute for Teachers 15,000 0 15,000 2248-6110 SIn Profesional Development M&S - HR 5,000 0 5,000 2252-1120 S Salaries - Librarians 54.0 2,801,730 (73,316) 54.0 2,875,046 2252-1129 PIP PIP - Librarians 17,140 (5,950) 23,090 2252-1153 S Salaries - Library Aides 33.0 667,654 (12,945) 33.0 680,599 2252-1231 S Substitutes 25,000 0 25,000 2252-6410 L Library Books 207,569 0 207,569 2290-4420 E Rental of Equipment 17,000 0 17,000 2291-1159 S Salaries - Cafeteria Monitors 150,000 0 150,000 2292 M Parent Volunteers 5,000 0 5,000 2299-1400 S Salaries - Sabbatical Leave 0.5 58,002 (10,379) 0.5 68,381 2299 Employee Benefits 2299-2100 BGI Group Insurance 845,042 7,246 837,796 2299-2220 BSS Social Security 3,601 (270) 3,871 2299-2250 BMI Medicare Insurance 82,111 6,740 75,371 2299-2310 BTR Teacher Retirement 1,111,279 26,410 1,084,869 2299-2320 BTRA Teacher Retirement Plan A 0 (675) 675 2299-2600 BWC Worker's Compensation 86,237 5,701 80,536 2299-2700 BGIR Group Ins. - Retirees 393,161 15,121 378,040 2299-2800 BSLSP Sick Leave Severance Pay 10,500 (55,756) 66,256 Total - Instructional Staff 141.0 $10,740,276 ($193,238) 141.0 $10,933,514

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2300 General Administration 2311-1110 S School Board Members 15.0 $145,200 $0 15.0 $145,200 2311-5820 T Travel - School Board Members 33,400 0 33,400 2311-3190 PS Appraisals, Consultants, Etc. 44,137 0 44,137 2311-3320 PS Legal Services 182,000 17,000 165,000 2311-3330 PS Audit Fees 37,500 0 37,500 2311-5210 I Liability Insurance (Not Transportation) 260,000 0 260,000 2311-5250 I Bonding of Employees 6,600 0 6,600 2311-5400 O Advertising 33,739 0 33,739 2311-8100 O School Board Dues, Fees, Etc. 30,000 0 30,000 2311-8210 CL Claims 46,000 0 46,000 2329-4420 E Rental of Equipment 23,509 0 23,509 2329-6120 M Office Supplies 95,579 0 95,579 2329-7300 E Equipment 150,000 0 150,000 2315 Fees For Tax Collections 2315-3130 TCE Pension Funds 1,914,355 (516,207) 2,430,562 2315-7300 TCE Equipment For Assessor's Office 55,227 0 55,227 2321 Superintendent 2321-1110 S Salary - Superintendent 1.0 163,349 2,439 1.0 160,910 2321-1129 PIP PIP - Superintendent 2,016 0 2,016 2321-5820 T Travel 5,400 0 5,400 2321-5830 T Auto Allowance 14,400 0 14,400 2321-1140 S Salaries - Clerical 3.0 111,953 (619) 3.0 112,572 2321-8100 O Other Expenses 2,000 0 2,000 2324 Deputy/Assistant Superintendent 2324-1110 S Salaries - Deputy/Assistant Superintendents 3.0 350,667 1,257 3.0 349,410 2324-1129 PIP PIP - Deputy/Assistant Superintendents 2,360 (2,076) 4,436 2324-5820 T Travel 25,200 0 25,200 2324-1140 S Salaries - Clerical 2.0 70,992 11,310 2.0 59,682 2324-1500 S Salaries - Stipends 3,600 0 3,600 2330 Administrative Supervisors 2330-1110 S Salaries - Supervisors 5.0 482,384 (2,778) 5.0 485,162 2330-1129 PIP PIP - Supervisors 7,708 0 7,708 2330-5820 T Travel 16,700 0 16,700 2330-1140 S Salaries -Clerical 7.0 187,715 (1,002) 7.0 188,717 2399 Employee Benefits 2399-2100 BGI Group Insurance 185,563 5,411 180,152 2399-2220 BSS Social Security 4,236 (562) 4,798 2399-2250 BMI Medicare Insurance 8,669 801 7,868 2399-2310 BTR Teacher Retirement 194,683 (21,668) 216,351 2399-2350 BPR Parochial Retirement 2,667 15 2,652 2399-2600 BWC Worker's Compensation 17,876 1,917 15,959 2399-2700 BGIR Group Ins. - Retirees 76,467 2,941 73,526 2399-2800 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

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2400 School Administration 2410-1110 S Salaries - Principals 53.0 $4,251,813 ($14,471) 53.0 $4,266,284 2410-1129 PIP PIP - Principals 25,992 (3,301) 29,293 2410-5300 U Cell Phone Allowances 22,260 0 22,260 2420-1110 S Salaries - Assistant Principals 74.0 5,009,933 169,583 69.0 4,840,350 2420-1129 PIP PIP - Assistant Principals 34,617 (2,907) 37,524 2410-1140 S Salaries - School Clerical 164.5 3,428,976 (60,152) 164.5 3,489,128 2410-1237 S Salaries- Substitutes 54,123 0 54,123 2410-7330 E Furniture/Equipment 475,000 200,000 275,000 2411 PS Southern Association 42,699 0 42,699 2421-3200 Sin In Service for Administrators 4,514 0 4,514 2490 SOB Operational Budget 851,600 (16,125) 867,725 2499-1400 S Salaries - Sabbatical Leave 1.0 69,450 38,781 1.0 30,669 2499 Employee Benefits 2499-2100 BGI Group Insurance 1,689,776 78,770 1,611,006 2499-2220 BSS Social Security 2,000 (2,097) 4,097 2499-2250 BMI Medicare Insurance 137,973 16,539 121,434 2499-2310 BTR Teacher Retirement 1,904,206 81,959 1,822,247 2499-2391 BOR Other Retirement 15,577 646 14,931 2499-2600 BWC Worker's Compensation 136,294 (830) 137,124 2499-2700 BGIR Group Ins. - Retirees 668,902 25,727 643,175 2499-2800 BSLSP Sick Leave Severance Pay 0 (52,142) 52,142 Total - School Administration 292.5 $18,825,705 $459,980 287.5 $18,365,725 2500 Business Services 2510 Fiscal Services 2511-1110 S Salary - Director & Accountants 6.0 $382,958 ($9,940) 6.0 $392,898 2515-1140 S Salaries - Accounting Clerical 16.0 439,706 (1,123) 16.0 440,829 2510-5305 M Postage 145,000 0 145,000 2510-5820 T Travel 15,000 0 15,000 2516-1184 S Salary - Internal Auditor 1.0 73,792 0 1.0 73,792 2516-1140 S Salary - Internal Auditor Clerical 1.0 25,775 330 1.0 25,445 2516-5820 T Travel - Internal Auditor 4,500 0 4,500 2520 Purchasing Department 2520-1110 S Salary - Director 1.0 81,918 (3,046) 1.0 84,964 2520-1140 S Salaries - Clerical 3.0 77,497 (14,257) 3.0 91,754 2540 Printing Department 2540-1110 S Salary - Director of Graphic Arts 1.0 69,324 0 1.0 69,324 2540-1179 S Salaries - Graphic Arts Operators 7.0 162,032 (18,367) 7.0 180,399 2540-4300 EqR Maintenance Services 60,000 0 60,000 2540-4420 E Rental of Equipment 235,000 0 235,000 2540-5820 T Travel 2,000 0 2,000 2540-6100 M Supplies - printing 170,000 0 170,000 2540-6120 M Supplies - office 7,000 0 7,000 2540-7300 E Equipment 77,000 0 77,000 2599 Employee Benefits 2599-2100 BGI Group Insurance 236,490 1,345 235,145 2599-2220 BSS Social Security 0 (509) 509 2599-2250 BMI Medicare Insurance 15,257 (86) 15,343 2599-2391 BOR Other Retirement 8,220 832 7,388 2599-2310 BTR Teacher Retirement 207,270 12,782 194,488 2599-2600 BWC Worker's Compensation 12,432 (1,689) 14,121 2599-2700 BGIR Group Insurance - Retirees 101,078 3,887 97,191 2599-2800 BSLSP Sick Leave Severance Pay 0 (3) 3 Total - Business Services 36.0 $2,609,249 ($29,844) 36.0 $2,639,093

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2600 Operation & Maintenance of Plant 2600-4200 PS Dust Mop Services $84,500 $31,500 $53,000 2600-4210 PS Garbage Pickup 195,000 (41,610) 236,610 2600-4250 PS Pest Control Services 40,200 0 40,200 2600-4415 BRnt Rental of Buildings 446,404 189,404 257,000 2600-7300 E Equipment 225,000 0 225,000 2600-7320 E Vehicles - Replacement 258,145 15,645 242,500 2610-1110 S Salaries - Supervisors of Maintenance 3.0 218,787 (11,894) 3.0 230,681 2610-1140 S Salaries - Maintenance Clerical 2.0 52,405 (2,570) 2.0 54,975 2611-1110 S Salaries - Supervisors of Custodial 2.0 59,077 1,077 2.0 58,000 2611-1140 S Salaries - Custodial Clerical 1.0 30,513 1,610 1.0 28,903 2611-6100 CS Custodian Supplies 453,000 0 453,000 2611-7300 E Equipment - Custodial 100,000 0 100,000 2620-7390 M Uniforms 18,000 0 18,000 2620-1165 S Salaries - Distribution 0.4 17,921 (887) 0.4 18,808 2620-1167 S Salaries - Custodians 265.0 5,667,424 0 265.0 5,667,424 2620-1238 S Salaries - Substitutes for Custodians 253,311 0 253,311 2620-1170 S Salaries - Maintenance Dept. 95.0 2,828,914 0 95.0 2,828,914 2620-1171 S Salaries - Foremen 12.0 661,680 0 12.0 661,680 2620-4300 R&M Repair & Upkeep of Buildings 1,800,000 0 1,800,000 2620-5220 I Other Insurance (Property) 1,817,000 0 1,817,000 2620-5820 T Travel - Maintenance Dept. 6,700 0 6,700 2620-8902 O Misc. Expenses 10,000 0 10,000 2626 Engery Conservation Program 2626-1110 S Salaires - Conservation Specialist 2.0 108,823 8,862 2.0 99,961 2626-1140 S Salary - Clerical 1.0 23,389 1,958 1.0 21,431 2626-3200 PS Consultants 0 0 0 2626-5820 T Travel 13,300 0 13,300 2626-6120 M Material & Supplies 92,000 0 92,000 2626-7300 E Equipment 97,700 0 97,700 2627-62 U Utilities 7,484,710 0 7,484,710 2627-5300 U Telephone 219,500 0 219,500 2630 Grd Upkeep of Grounds 151,325 0 151,325 2640 EqR Repair & Upkeep of Equipment 506,000 0 506,000 2650-4300 VO Vehicle Servicing & Maintenance 365,000 0 365,000 2660-1161 S Security Coordinator 1.0 62,707 (337) 1.0 63,044 2660-5820 T Travel - Security Coordinator 5,700 1,200 4,500 2660-7300 E Equipment - Security Coordinator 3,100 0 3,100 2660-1162 S Salaries - Security Officers 2.0 55,082 2,682 2.0 52,400 2660-6110 M Material & Supplies 700 0 700 2660-1163 PS School Wide Positive Behavior 658,670 0 658,670 2660-5300 U Operating Expenses - Security Serv. 3,400 0 3,400 2699 Employee Benefits 2699-2100 BGI Group Insurance 2,121,147 72,340 2,048,807 2699-2220 BSS Social Security 1,278 (1,465) 2,743 2699-2250 BMI Medicare Insurance 120,166 9,246 110,920 2699-2310 BTR Teacher Retirement 45,222 15,290 29,932 2699- BSER School Employees Retirement 1,593,968 (30,544) 1,624,512 2699-2500 BUC Unemployment Compensation 200 (173) 373 2699-2600 BWC Worker's Compensation 940,905 (63,723) 1,004,628 2699-2700 BGIR Group Ins. - Retirees 870,905 33,496 837,409 2699-2800 BSLSP Sick Leave Severance Pay 33,833 30,024 3,809 Total Operation & Maintenance 386.4 $30,822,711 $261,131 386.4 $30,561,580

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2700 Student Transportation Services 2700-4425 E Bus Rental $198,500 $88,500 $110,000 2700-6110 M School Bus Materials/Safety 25,000 0 25,000 2700-7300 E Equipment 72,000 26,000 46,000 2700-4310 E Bus Leases 125,000 0 125,000 2700-8100 M Edulog Fees 83,000 0 83,000 2700-8903 O Misc. 25,000 0 25,000 2710-1110 S Director & Assistants of Transportation 6.0 181,469 0 3.0 181,469 2710-1140 S Salaries - Transportation Clerical 10.0 212,810 (20,110) 9.0 232,920 2710-5820 T Travel - Director And Assistants 20,000 0 20,000 2721-1165 S Salaries - Regular Ed. Bus Operators 279.0 6,514,022 0 279.0 6,514,022 2721-5830 S Operational - Regular Ed. Bus Operators 5,649,857 159,159 5,490,698 2721-5303 U Telephone Service - Regular Ed. Buses 25,000 0 25,000 2721-3200 SIn Bus Driver & Attendant Inservice 15,000 0 15,000 2721-5230 I Bus Liability Insurance 290,000 0 290,000 2731-1165 S Salaries - Special Ed. Bus Operators 82.0 2,074,411 0 82.0 2,074,411 2731-5830 S Operational - Special Ed. Bus Operators 1,230,137 0 1,230,137 2721-1234 S Salaries - Substitute Bus Operators 346,336 23,393 322,943 2731-1158 S Salaries - Bus Attendants 99.0 1,722,896 9,705 99.0 1,713,191 2731-4300 EqR Repairs (School Board Owned Busses) 2,000 0 2,000 2731-6260 VO Oper. Expenses (Sch. Bd. Owned Busses) 80,000 40,000 40,000 2731-5130 T Other Transportation of Sp. Ed Students 13,300 0 13,300 2725-1165 S Salaries - STW Bus Operators 2,100 0 2,100 2722 ESYP Summer School 2722-1165 S Salaries - Operators 101,600 0 101,600 2722-1158 S Salaries - Attendants 79,592 0 79,592 2722-5830 VO Vehicle Operation 40,000 0 40,000 2726 Option 3 2726-1165 S Salaries - Regular Ed. Bus Operators 162,751 0 162,751 2726-5830 S Operational - Regular Ed. Bus Operators 41,367 0 41,367 2791 LEAP Transportation 2791-1165 S Salaries - Bus Operators 250,000 0 250,000 2791-5830 S Operational - Bus Operators 75,000 0 75,000 2799 Employee Benefits 2799-2100 BGI Group Insurance 3,158,431 166,638 2,991,793 2799-2220 BSS Social Security 3,354 0 3,354 2799-2250 BMI Medicare Insurance 251,329 29,217 222,112 2799-2310 BTR Teacher Retirement 57,547 36,947 20,600 2799-2330 BSER School Employees Retirement 1,706,400 (72,458) 1,778,858 2799-2500 BUC Unemployment Compensation 2,000 (2,385) 4,385 2799-2600 BWC Worker's Compensation 346,858 24,828 322,030 2799-2700 BGIR Group Ins. - Retirees 1,208,062 46,464 1,161,598 2799-2800 BSLSP Sick Leave Severance Pay 15,000 (41,808) 56,808 Total - Student Transportation 476.0 $26,407,129 $514,090 472.0 $25,893,039

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 2800 Central Services 2810-3390 PS Planner - Contracted Services $25,000 $0 $25,000 2820-1110 S Salary - Director of Public Information 1.0 82,959 0 1.0 82,959 2820-1140 S Salary - Clerical - Director of Public Information 1.0 26,854 0 1.0 26,854 2820-1180 S Salary - Communication Specialist 2.0 74,664 0 2.0 74,664 2820-3400 PS Contracted Services 22,200 0 22,200 2820-5820 T Travel - Director of Public Information 4,800 300 4,500 2820-6120 M Materials, Equip., etc. - Public Info. 29,000 0 29,000 2830-1140 S Salaries - Human Resources Dept. Clerical 14.0 358,464 (36,642) 14.0 395,106 2830-3300 PS Employee Assistance Program 37,720 0 37,720 2830-3390 PS Fingerprinting, Testing 162,000 12,000 150,000 2830-3393 PS Substitute Program - AESOP 41,000 0 41,000 2830-3400 PS Imaging Services 85,000 0 85,000 2830-5400 O Advertising - Human Resources 53,000 0 53,000 2830-5820 T Travel - Human Resources Department 19,000 0 19,000 2830-6107 M Recruitment 57,000 2,300 54,700 2830-6110 M Material & Supplies - Human Resources 4,000 0 4,000 2830-6120 M Sexual Harassment 5,000 0 5,000 2830-7300 E Imaging Equipment 10,000 0 10,000 2831-1110 S Salary - Supervisors of Human Resources 2.0 177,863 3,062 2.0 174,801 2831-1111 S Salary - Coordinators 3.0 221,790 (1,960) 3.0 223,750 2831-1129 PIP PIP - Supervisor/Coordinator 3,115 0 3,115 2832-1500 S Stipends - Bus Operators' Induction 10,166 0 10,166 2832-6120 M Material & Supplies - Bus Operators' Induction 2,300 0 2,300 2833-6120 M Material & Supplies - Exemplary Employee Attendance 15,000 0 15,000 2834-6110 M Materials and Supplies - Substitute Training Program 67,100 0 67,100 2840 Information Technology Services 2840-3400 PS Contracted Services 45,000 0 45,000 2840-4300 EqR Maintenance Services 426,600 0 426,600 2840-5820 T Travel & Training 53,300 0 53,300 2840-6120 M Supplies 135,000 0 135,000 2840-7300 E Equipment 170,000 0 170,000 2840-8100 Lic License Fees 226,000 0 226,000 2846-3400 PS Caller Alert System 64,795 0 64,795 2847-3400 PS Financial Management Information System - Contracted Services 260,000 0 260,000 2847-6120 M Financial Management Information System - Software 2,340,869 0 2,340,869 2847-7300 M Financial Management Information System - Equipment 200,000 0 200,000 2847-8100 Lic Financial Management Information System - License Fees 156,000 0 156,000 2841-1110 S Salaries - Supervisors 3.0 255,147 559 3.0 254,588 2842-1182 S Salaries - Sys. and Oper. Analysts 6.0 311,743 49,318 6.0 262,425 2844-1190 S Salaries - Operations 4.0 166,466 (5,097) 4.0 171,563 2849-1140 S Salaries - Clerical 1.0 55,674 25,171 1.0 30,503 2849-1186 S Salaries - Computer Technicians 13.0 587,327 11,945 13.0 575,382 2849-1187 S Salaries - Para Professional Technicians 29.0 403,399 66,379 13.0 337,020 2849-5820 T Travel - Computer Technicians 26,600 0 26,600 2845 School Administrative System 2845-5300 U Communications Network 770,700 0 770,700 2899 Employee Benefits 2899-2100 BGI Group Insurance 359,595 42,163 317,432 2899-2250 BMI Medicare Insurance 31,345 2,773 28,572 2899-2310 BTR Teacher Retirement 412,152 (33,005) 445,157 2899-2391 BOR Other Retirement 10,042 (3,504) 13,546 2899-2600 BWC Worker's Compensation 30,274 6,339 23,935 2899-2700 BGIR Group Ins. - Retirees 137,514 5,289 132,225 Total - Central Services 79.0 $9,230,537 $147,390 63.0 $9,083,147 Total - Support Service Expenditures 1,614.4 $116,052,638 $252,272 1,589.4 $115,800,366

********2007-2008******** ****2007-2008**** #EMP REVISED BUDGET DIFFERENCE #EMP ORIGINAL BUDGET 3000 Operation of Non-Instructional Services 3100 Food Service Operations 3100-1129 PIP PIP - Director of School Food Service $2,171 $0 $2,171 3199 Employee Benefits 3199-2100 BGI Group Insurance 1,985,893 23,983 1,961,910 3199-2250 BMI Medicare Insurance 56 54 2 3199-2310 BTR Teacher Retirement 1,159 187 972 3199-2600 BWC Worker's Compensation 82 (132) 214 3199-2700 BGIR Group Insurance - Retirees 921,920 (53,793) 975,713 Total - Food Service Operations $2,911,281 ($29,701) $2,940,982 3300 Community Service Operations 3320-1190 S LSU COOP. Extension Service $28,000 $0 $28,000 3330 Con Contributions 0 0 0 3310 Food Preservation 0 3310-1190 S Salaries 2,000 0 2,000 3310-6110 M Supplies 10,121 0 10,121 3310-7300 E Equipment, Etc. 2,000 0 2,000 3399 Employee Benefits 0 3399-2250 BMI Medicare Insurance 10 0 10 3399-2310 BTR Teacher Retirement 0 0 0 3399-2600 BWC Worker's Compensation 579 229 350 Total - Community Services $42,710 $229 $42,481 Operation of Non-Instructional $2,953,991 ($29,472) $2,983,463 4500 Facility Acquisition & Construction 4500-1110 S Salaries - Supervisors 3.0 $271,778 ($1,299) 3.0 $273,077 4500-1140 S Salary - Clerical 2.0 54,626 757 2.0 53,869 4500-3400 PS Imaging Services 10,000 0 10,000 4500-4301 Cnst Track Repairs 10,000 0 10,000 4500-5820 T Travel 9,000 0 9,000 4500-7300 E Equipment 0 0 0 4599 Employee Benefits 4599-2100 BGI Group Insurance 39,354 (1,026) 40,380 4599-2250 BMI Medicare Insurance 4,732 (255) 4,987 4599-2310 BTR Teacher Retirement 41,603 (12,670) 54,273 4599-2600 BWC Worker's Compensation 3,915 257 3,658 4599-2700 BGIR Group Ins. - Retirees 14,546 559 13,987 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

********2007-2008******** ****2007-2008**** #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 $449,951 5200-CR Cnst To Roofing Construction Fund 3,500,000 0 3,500,000 5200-DC Dist To Disaster Construction Fund 1,000,000 1,000,000 0 5200-PW Cnst To Parishwide Construction Fund 2,080,000 400,000 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 61,794,738 5200-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 2004 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

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 41.73 mills in ad valorem taxes, which are deposited in the General Fund.

****2007-2008**** ****2007-2008**** 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 803,494 876,844 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 807,415 727,613 A Coordinator of Pupil Appraisal 7,009 10,237 A Special Ed Teacher Aides 311,162 368,518 A Supervisor - Data Analysis 0 8,413 A Supervisor - Data Analysis - Clerical 0 851 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 229 229 A Agriculture Teachers 167,154 124,965 A Home Economic Teachers 109,873 140,810 A Industrial Arts Teachers 44,318 72,428 A Business, COE, DE Teachers 158,148 179,010 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 256 86 B Alternative School Bus Attendant 3,288 3,886 A ESL Teachers 145,417 123,221 A Supervisor of Child Welfare 25,311 33,591 A Homebound Teachers 141,872 147,867 A Clerical - Supervisor of Child Welfare 6,819 19,877 A Guidance Counselors 549,654 611,324 A Nurses 55,822 41,202 A Transportation - Clerical 9,001 1,397 A Social Workers 108,485 121,127 A Assessment Teachers 110,105 125,247 A Pupil Appraisal Clerical 10,465 13,625 A Section 504 Coordinator 8,755 9,855 A Psychologists 102,174 112,825 A Supervisors of Instruction - General 104,241 120,707 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 188,016 633,100 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 355,140 404,822 A Library Aides 27,991 34,428 A Superintendent 12,823 15,535

****2007-2008**** ****2007-2008**** 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 464,286 573,185 A School Clerical 147,666 175,127 A Assistant Principals 607,970 650,472 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 106,902 125,666 C Janitors 1,513,396 1,562,633 A Bus Drivers 323,845 379,825 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 376,347 354,605 AB Group Insurance 7,000,000 7,500,000 A Medicare Insurance Tax 413,982 386,020 A Social Security Tax 100,000 100,000 B Instructional Budgets 2,125,000 2,000,000 C School Operational Budgets 125,000 125,000 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 471,683 449,951 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