BAY DISTRICT SCHOOLS Fiscal Year

TENTATIVE ANNUAL BAY DISTRICT SCHOOLS Fiscal Year 2014-2015

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 2014-2015 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

Principal Officials Tentative Fiscal Year 2014-2015 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

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.

Our District Tentative Fiscal Year 2014-2015 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.

Budget Overview Tentative Fiscal Year 2014-2015 In the 2014-2015 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 2014-2015, 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 2013-2014 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.

Provisions have been made in the 2014-2015 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.

Budget Executive Summary Tentative Fiscal Year 2014-2015 Total Budget 2014-15: $329,784,690 Total Budget 2013-14: $327,777,169 General Fund Budget 2014-15: $218,919,606 General Fund Budget 2013-14: $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 2014-15: $6,722,321 General Fund Ending Fund Balance 2013-14: $6,694,074 2014-2015 2013-2014 Difference Projected Un-weighted FTE 26,782 25,831 951 Base Student Allocation $4,031.77 $3,752.30 $279.47 Required Local Effort Tax Millage 4.941 5.013 (.072) Discretionary Local Effort Tax Millage 0.748 0.748 0.000 Capital Improvement Fund Tax Millage 1.200 1.000 0.200 Total Tax Millage 6.889 6.761.128 Homeowner School Taxes (per $50,000 value) $344.45 $338.05 $6.40

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 2014-2015 PROPOSED MILLAGE LEVY: REQUIRED LOCAL EFFORT: 4.9410 BASIC DISCRETIONARY OPERATING: 0.7480 DEBT SERVICE: 0.0000 DISCRETIONARY LOCAL CAPITAL IMPROVEMEN 1.2000 DISCRETIONARY CRITICAL NEEDS (OPERATING): 0.0000 BASIC DISCRETIONARY CAPITAL OUTLAY: 0.0000 ADDITIONAL DISCRETIONARY (STATUTORY, VOTED)0.0000 TOTAL MILLAGE:6.8890 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 66,479 833,750 613,090 107,806,044 Local Sources 85,447,392 2,648,216 33,574,131 1,400,000 5,290,748 128,360,487 TOTAL SOURCES 192,623,760 14,280,914 833,750 34,187,221 1,400,000 5,290,748 248,616,393 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 3,716,167 103,276 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 7,763,682 122,909 7,886,591 Instructional Media Services 2,804,960 60 2,805,020 Instructional & Curriculum Services 3,186,358 617,393 3,803,751 Instructional Staff Training 720,581 599,732 1,320,313 Instructional Related Technology 1,670 1,342,820 1,344,490 Board 762,947 762,947 General Administration 472,572 368,937 841,509 School Administration 12,555,801 2,492. 12,558,293 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 3,718,928 103,276 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.

Facts at a Glance Tentative Fiscal Year 2014-2015 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 20.5 2013Data 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

Budget Calendar Tentative Fiscal Year 2014-2015 January 28,2014 February 11, 2014 March 18, 2014 March 20, 2014 Superintendent provides School Board with recommendations for staffing of schools for 2014-2015. Budget Workshop with Superintendent s Budget Priorities for FY 2014-2015 - 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 2013-2014 Final Budget Amendments and Financial Statements; then the Second public hearing at September 9, 2014 5:01p.m. for Board adoption of the 2014-2015 Millage and Final Budget.

Budgeting the Plan Operational Funding - Revenue Tentative Fiscal Year 2014-2015 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.

Budgetary Funds Tentative Fiscal Year 2014-2015 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 2014-2015 (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.)

SUMMARY 23-PAGE SUMMARY REQUIRED BY FLORIDA DEPARTMENT OF EDUCATION

p1 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY Fiscal Year 2014-15 SECTION I. ASSESSMENT AND MILLAGE LEVIES Page 1 pnav A. Certification of Taxable Value of Property in County by Property Appraiser 15,255,322,318.00 B. Millage Levies on Nonexempt Property: DISTRICT MILLAGE LEVIES Nonvoted Voted Total prle 1. Required Local Effort 4.9360 4.9360 pppfa 2. Prior-Period Funding Adjustment Millage 0.0050 0.0050 pcod 3. Discretionary Operating 0.7480 0.7480 pam pacit 4. Additional Operating 5. Additional Capital Improvement pcit 6. Local Capital Improvement 1.2000 1.2000 pcidt pist 7. Discretionary Capital Improvement 8. Debt Service TOTAL MILLS 6.8890 6.8890 ESE 139

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 3121 300,000.00 Reserve Officers Training Corps (ROTC) 3191 283,643.00 Pell Grants 3192 Miscellaneous Federal Direct 3199 Total Federal Direct 3100 583,643.00 FEDERAL THROUGH STATE AND LOCAL: Medicaid 3202 300,000.00 National Forest Funds 3255 Federal Through Local 3280 Miscellaneous Federal Through State 3299 Total Federal Through State and Local 3200 300,000.00 STATE: Florida Education Finance Program (FEFP) 3310 69,408,417.00 Workforce Development 3315 3,151,116.00 Workforce Development Capitalization Incentive Grant 3316 Workforce Education Performance Incentive 3317 Adults With Disabilities 3318 CO & DS Withheld for Administrative Expenditure 3323 14,724.00 Diagnostic and Learning Resources Centers 3335 Racing Commission Funds 3341 200,000.00 State Forest Funds 3342 45,000.00 State License Tax 3343 District Discretionary Lottery Funds 3344 264,596.00 Class Size Reduction Operating Funds 3355 30,117,316.00 Florida School Recognition Funds 3361 1,081,278.00 Excellent Teaching Program 3363 Voluntary Prekindergarten Program 3371 2,010,278.00 Preschool Projects 3372 Reading Programs 3373 Full-Service Schools Program 3378 Other Miscellaneous State Revenue 3399 Total State 3300 106,292,725.00 LOCAL: District School Taxes 3411 83,316,027.00 Tax Redemptions 3421 Payment in Lieu of Taxes 3422 Excess Fees 3423 Tuition 3424 Rent 3425 Investment Income 3430 75,000.00 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 3473 1,681,365.00 Other Schools, Courses and Classes Fees 3479 Miscellaneous Local Sources 3490 375,000.00 Total Local 3400 85,447,392.00 TOTAL ESTIMATED REVENUES 192,623,760.00 OTHER FINANCING SOURCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From Debt Service Funds 3620 From Capital Projects Funds 3630 1,000,000.00 From Special Revenue Funds 3640 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 1,000,000.00 TOTAL OTHER FINANCING SOURCES 1,000,000.00 Fund Balance, July 1, 2014 2800 25,295,846.00 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 218,919,606.00 ESE 139

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 100 200 300 400 500 600 700 Instruction 5000 143,392,693.00 81,414,343.00 24,913,174.00 24,562,054.00 3,590.00 8,287,459.00 845,068.00 3,367,005.00 Student Personnel Services 6100 7,763,682.00 5,624,411.00 1,723,492.00 110,460.00 267,206.00 6,283.00 31,830.00 Instructional Media Services 6200 2,804,960.00 1,902,651.00 587,845.00 23,356.00 42,126.00 236,674.00 12,308.00 Instruction and Curriculum Development Services 6300 3,186,358.00 2,153,548.00 640,239.00 60,470.00 302,042.00 11,533.00 18,526.00 Instructional Staff Training Services 6400 720,581.00 357,893.00 112,916.00 103,414.00 92,629.00 429.00 53,300.00 Instructional-Related Technology 6500 1,670.00 31.00 1,639.00 Board 7100 762,947.00 219,061.00 257,516.00 261,320.00 2,615.00 22,435.00 General Administration 7200 472,572.00 305,509.00 104,621.00 28,267.00 8,824.00 4,807.00 20,544.00 School Administration 7300 12,555,801.00 9,557,918.00 2,803,328.00 109,714.00 50,737.00 18,034.00 16,070.00 Facilities Acquisition and Construction 7400 573,412.00 375,417.00 119,347.00 59,270.00 3,962.00 15,266.00 150.00 Fiscal Services 7500 2,656,588.00 1,979,012.00 483,550.00 98,269.00 11,500.00 25,523.00 22,284.00 36,450.00 Food Service 7600 Central Services 7700 2,583,519.00 915,946.00 304,405.00 1,203,046.00 3,000.00 25,834.00 47,990.00 83,298.00 Student Transportation Services 7800 8,380,268.00 3,293,665.00 2,001,865.00 926,550.00 1,265,800.00 448,591.00 39,165.00 404,632.00 Operation of Plant 7900 16,815,078.00 2,222,532.00 1,530,166.00 4,835,237.00 7,543,856.00 509,684.00 139,579.00 34,024.00 Maintenance of Plant 8100 4,819,891.00 2,530,630.00 1,196,938.00 133,878.00 170,388.00 656,881.00 126,876.00 4,300.00 Administrative Technology Services 8200 2,966,491.00 1,798,085.00 511,835.00 613,019.00 1,000.00 14,418.00 23,134.00 5,000.00 Community Services 9100 1,740,774.00 990,586.00 345,067.00 39,402.00 77,538.00 21,729.00 266,452.00 Debt Service 9200 Other Capital Outlay 9300 TOTAL APPROPRIATIONS 212,197,285.00 115,641,207.00 37,636,304.00 33,167,757.00 8,999,134.00 10,817,708.00 1,558,851.00 4,376,324.00 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 6,722,321.00 TOTAL ENDING FUND BALANCE 2700 6,722,321.00 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 218,919,606.00 ESE 139

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 3260 7,305,349.00 USDA-Donated Commodities 3265 725,874.00 Federal Through Local 3280 Miscellaneous Federal Through State 3299 Total Federal Through State and Local 3200 8,031,223.00 STATE: School Breakfast Supplement 3337 25,185.00 School Lunch Supplement 3338 41,294.00 Other Miscellaneous State Revenue 3399 Total State 3300 66,479.00 LOCAL: Investment Income 3430 5,911.00 Gifts, Grants and Bequests 3440 Food Service 3450 2,461,228.00 Other Miscellaneous Local Sources 3495 181,077.00 Total Local 3400 2,648,216.00 TOTAL ESTIMATED REVENUES 10,745,918.00 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, 2014 2800 3,716,167.00 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 14,462,085.00 ESE 139

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 100 705,297.00 Employee Benefits 200 378,565.00 Purchased Services 300 7,555,264.00 Energy Services 400 370,078.00 Materials and Supplies 500 813,811.00 Capital Outlay 600 590,642.00 Other 700 329,500.00 Capital Outlay (Function 9300) 600 TOTAL APPROPRIATIONS 7600 10,743,157.00 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 3,718,928.00 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 3,718,928.00 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 14,462,085.00 ESE 139

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 3199 1,764.00 Total Federal Direct 3100 1,764.00 FEDERAL THROUGH STATE AND LOCAL: Vocational Education Acts 3201 33,907.00 Medicaid 3202 Workforce Investment Act 3220 Teacher and Principal Training and Recruitment - Title II, Part A 3225 Math & Science Partnerships - Title II, Part B 3226 429,942.00 Drug-Free Schools 3227 Individuals with Disabilities Education Act (IDEA) 3230 1,705,866.00 Elementary and Secondary Education Act, Title I 3240 1,065,798.00 Adult General Education 3251 140,178.00 Vocational Rehabilitation 3253 Federal Through Local 3280 Miscellaneous Federal Through State 3299 24,026.00 Total Federal Through State And Local 3200 3,399,717.00 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 3,401,481.00 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, 2014 2800 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 3,401,481.00 ESE 139

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 100 200 300 400 500 600 700 Instruction 5000 1,756,546.00 316,937.00 224,090.00 94,311.00 950,787.00 140,686.00 29,735.00 Student Personnel Services 6100 122,909.00 71,012.00 35,615.00 5,214.00 6,789.00 575.00 3,704.00 Instructional Media Services 6200 60.00 49.00 11.00 Instruction and Curriculum Development Services 6300 617,097.00 426,645.00 88,038.00 69,754.00 15,758.00 14,068.00 2,834.00 Instructional Staff Training Services 6400 514,211.00 241,901.00 92,247.00 120,745.00 35,573.00 4,048.00 19,697.00 Instructional-Related Technology 6500 Board 7100 General Administration 7200 343,173.00 8.00 4.00 343,161.00 School Administration 7300 2,492.00 2,110.00 382.00 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Food Services 7600 Central Services 7700 61.00 4.00 57.00 Student Transportation Services 7800 27,352.00 11,754.00 7,380.00 2,355.00 500.00 346.00 5,017.00 Operation of Plant 7900 15,816.00 10,422.00 5,394.00 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 1,764.00 1,764.00 Other Capital Outlay 9300 TOTAL APPROPRIATIONS 3,401,481.00 1,080,842.00 453,218.00 292,379.00 500.00 1,011,017.00 159,377.00 404,148.00 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 3,401,481.00 ESE 139

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, 2014 2800 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

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 100 200 300 400 500 600 700 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

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, 2014 2800 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

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 100 200 300 400 500 600 700 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

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 3214 133,515.00 Miscellaneous Federal Through State 3299 Total Federal Through State and Local 3200 133,515.00 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 133,515.00 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, 2014 2800 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 133,515.00 ESE 139

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 100 200 300 400 500 600 700 Instruction 5000 18,869.00 11,422.00 2,706.00 1,142.00 3,553.00 1.00 45.00 Student Personnel Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 296.00 20.00 5.00 271.00 Instructional Staff Training Services 6400 85,521.00 40,537.00 9,250.00 28,070.00 5,461.00 1,603.00 600.00 Instructional-Related Technology 6500 Board 7100 General Administration 7200 25,764.00 1.00 12.00 801.00 31.00 24,919.00 School Administration 7300 Facilities Acquisition and Construction 7400 Fiscal Services 7500 Food Services 7600 Central Services 7700 1,530.00 957.00 105.00 468.00 Student Transportation Services 7800 312.00 312.00 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 1,223.00 3.00 800.00 420.00 Community Services 9100 Other Capital Outlay 9300 TOTAL APPROPRIATIONS 133,515.00 52,937.00 12,069.00 31,075.00 10,235.00 1,635.00 25,564.00 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE 133,515.00 ESE 139

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, 2014 2800 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

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 100 200 300 400 500 600 700 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

p16 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VII. DEBT SERVICE FUNDS Page 16 210 220 230 240 250 290 299 ESTIMATED REVENUES Account Totals SBE & COBI Special Act Section 1011.14-15, 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 3322 833,750.00 833,750.00 SBE/COBI Bond Interest 3326 Racing Commission Funds 3341 Total State Sources 3300 833,750.00 833,750.00 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 833,750.00 833,750.00 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 3630 15,610,155.00 15,610,155.00 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 3600 15,610,155.00 15,610,155.00 TOTAL OTHER FINANCING SOURCES 15,610,155.00 15,610,155.00 Fund Balance, July 1, 2014 2800 103,276.00 102,967.00 309.00 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 16,547,181.00 936,717.00 15,610,464.00 ESE139

p17 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VII. DEBT SERVICE FUNDS (Continued) Page 17 210 220 230 240 250 290 299 APPROPRIATIONS Account Totals SBE & COBI Special Act Section 1011.14-15, 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 710 12,225,724.00 685,000.00 11,540,724.00 Interest 720 4,218,181.00 148,750.00 4,069,431.00 Dues and Fees 730 Miscellaneous 790 TOTAL APPROPRIATIONS 9200 16,443,905.00 833,750.00 15,610,155.00 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 103,276.00 102,967.00 309.00 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCES 2700 103,276.00 102,967.00 309.00 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCES 16,547,181.00 936,717.00 15,610,464.00 ESE 139

p18 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VIII. CAPITAL PROJECTS FUNDS Page 18 310 320 330 340 350 360 370 380 390 399 Account Totals Capital Outlay Special Section Public Education District Capital Outlay Nonvoted Capital Voted Other ARRA ESTIMATED REVENUES Number Bond Issues Act 1011.14-15, F.S., Capital Outlay Bonds and Improvement Capital Capital Economic Stimulus (COBI) Bonds Loans (PECO) Debt Service (Section 1011.71(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 3321 152,268.00 152,268.00 Interest on Undistributed CO & DS 3325 10,822.00 10,822.00 Racing Commission Funds 3341 Public Education Capital Outlay (PECO) 3391 450,000.00 450,000.00 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 3300 613,090.00 450,000.00 163,090.00 LOCAL SOURCES: District Local Capital Improvement Tax 3413 17,574,131.00 17,574,131.00 County Local Sales Tax 3418 16,000,000.00 16,000,000.00 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 3400 33,574,131.00 17,574,131.00 16,000,000.00 TOTAL ESTIMATED REVENUES 34,187,221.00 450,000.00 163,090.00 17,574,131.00 16,000,000.00 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, 2014 2800 29,096,337.00 510,056.00 1,984,559.00 26,601,722.00 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 63,283,558.00 450,000.00 673,146.00 19,558,690.00 42,601,722.00 ESE 139

p19 DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION VIII. CAPITAL PROJECTS FUNDS (Continued) Page 19 310 320 330 340 350 360 370 380 390 399 Account Totals Capital Outlay Special Section Public Education District Capital Outlay Nonvoted Capital Voted Other ARRA APPROPRIATIONS Number Bond Issues Act 1011.14-15, F.S., Capital Outlay Bonds and Improvement Capital Capital Economic Stimulus (COBI) Bonds Loans (PECO) Debt Service (Section 1011.71(2), F.S.) Improvement Projects Capital Projects Appropriations: (Functions 7400/9200) Library Books (New Libraries) 610 Audiovisual Materials 620 307,465.00 307,465.00 Buildings and Fixed Equipment 630 7,348,507.00 673,146.00 6,675,361.00 Furniture, Fixtures and Equipment 640 3,424,117.00 216,143.00 3,207,974.00 Motor Vehicles (Including Buses) 650 1,100,000.00 1,100,000.00 Land 660 Improvements Other Than Buildings 670 103,321.00 103,321.00 Remodeling and Renovations 680 32,216,686.00 7,893,833.00 24,322,853.00 Computer Software 690 330,856.00 330,856.00 Redemption of Principal 710 Interest 720 Dues and Fees 730 TOTAL APPROPRIATIONS 44,830,952.00 673,146.00 9,313,297.00 34,844,509.00 OTHER FINANCING USES: Transfers Out: (Function 9700) To General Fund 910 1,000,000.00 450,000.00 550,000.00 To Debt Service Funds 920 15,610,155.00 7,862,276.00 7,747,879.00 To Special Revenue Funds 940 Interfund (Capital Projects Only) 950 To Permanent Funds 960 To Internal Service Funds 970 1,833,117.00 1,833,117.00 To Enterprise Funds 990 Total Transfers Out 9700 18,443,272.00 450,000.00 10,245,393.00 7,747,879.00 TOTAL OTHER FINANCING USES 18,443,272.00 450,000.00 10,245,393.00 7,747,879.00 Nonspendable Fund Balance, June 30, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 9,334.00 9,334.00 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCES 2700 9,334.00 9,334.00 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCES 63,283,558.00 450,000.00 673,146.00 19,558,690.00 42,601,722.00 ESE 139

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, 2014 2800 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE ESE 139

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 100 200 300 400 500 600 700 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, 2015 2710 Restricted Fund Balance, June 30, 2015 2720 Committed Fund Balance, June 30, 2015 2730 Assigned Fund Balance, June 30, 2015 2740 Unassigned Fund Balance, June 30, 2015 2750 TOTAL ENDING FUND BALANCE 2700 TOTAL APPROPRIATIONS, OTHER FINANCING USES AND FUND BALANCE ESE 139

p22a DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION X. ENTERPRISE FUNDS Page 22 911 912 913 914 915 921 922 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 3481 1,400,000.00 1,400,000.00 Charges for Sales 3482 Premium Revenue 3484 Other Operating Revenue 3489 Total Operating Revenues 1,400,000.00 1,400,000.00 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, 2014 2880 2,185,853.00 2,185,853.00 TOTAL OPERATING REVENUES, NONOPERATING REVENUES, TRANSFERS IN AND NET POSITION 3,585,853.00 3,585,853.00 OPERATING EXPENSES: (Function 9900) Salaries 100 621,251.00 621,251.00 Employee Benefits 200 168,001.00 168,001.00 Purchased Services 300 456,389.00 456,389.00 Energy Services 400 50.00 50.00 Materials and Supplies 500 14,224.00 14,224.00 Capital Outlay 600 20,723.00 20,723.00 Other (including Depreciation) 700 62,182.00 62,182.00 Total Operating Expenses 1,342,820.00 1,342,820.00 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, 2015 2780 2,243,033.00 2,243,033.00 TOTAL OPERATING EXPENSES, NONOPERATING EXPENSES, TRANSFERS OUT AND NET POSITION 3,585,853.00 3,585,853.00 ESE 139 ESTIMATED EXPENSES Object

p23b DISTRICT SCHOOL BOARD OF BAY COUNTY DISTRICT SUMMARY For Fiscal Year Ending June 30, 2015 SECTION XI. INTERNAL SERVICE FUNDS Page 23 711 712 713 714 715 731 791 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 3481 5,275,748.00 5,275,748.00 Charges for Sales 3482 Premium Revenue 3484 Other Operating Revenue 3489 Total Operating Revenues 5,275,748.00 5,275,748.00 NONOPERATING REVENUES: Investment Income 3430 15,000.00 15,000.00 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Loss Recoveries 3740 Gain on Disposition of Assets 3780 Total Nonoperating Revenues 15,000.00 15,000.00 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 1,833,117.00 1,833,117.00 From Special Revenue Funds 3640 Interfund Transfers (Internal Service Funds Only) 3650 From Permanent Funds 3660 From Enterprise Funds 3690 Total Transfers In 3600 1,833,117.00 1,833,117.00 Net Position, July 1, 2014 2880 2,327,546.00 2,327,546.00 TOTAL OPERATING REVENUES, NONOPERATING REVENUES, TRANSFERS IN AND NET POSITION 9,451,411.00 9,451,411.00 OPERATING EXPENSES: (Function 9900) Salaries 100 411,255.00 411,255.00 Employee Benefits 200 156,606.00 156,606.00 Purchased Services 300 2,964,397.00 2,964,397.00 Energy Services 400 Materials and Supplies 500 11,508.00 11,508.00 Capital Outlay 600 14,500.00 14,500.00 Other (including Depreciation) 700 3,838,448.00 3,838,448.00 Total Operating Expenses 7,396,714.00 7,396,714.00 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, 2015 2780 2,054,697.00 2,054,697.00 TOTAL OPERATING EXPENSES, NONOPERATING EXPENSES, TRANSFERS OUT AND NET POSITION 9,451,411.00 9,451,411.00 ESE 139 ESTIMATED EXPENSES Object

MISCELLANEOUS

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 2014 2015 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

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 13/14 0000 FUNC.5000 DISTRICT SALARIES $ 85,320,818 $ 82,780,082 $ 2,540,736 0000 FUNC.6000 DISTRICT SALARIES 5,480,597 5,322,030 158,567 0000 FUNC.7300 DISTRICT SALARIES 8,842,960 8,644,031 198,929 0000 0000 DISTRICT MISCELLANEOUS 1,017,362 81,000 936,362 0000 UTILITIES 8,043,199 7,754,377 288,822 0001 SCHOOL S 8,758,705 8,659,098 99,607 0002 PERFORMANCE PAY 16,835 16,835-0003 TEACHER SALARY INCREASE - 4,547,224 (4,547,224) 0004 TEACHER LEADERSHIP SUPPLEMENTS 192,176 180,034 12,142 0005 CONTRACT CLASS SIZE REDUCTION 3,891,596 3,249,844 641,752 0007 RETIREMENT INCENTIVE BONUS 399,370 420,253 (20,883) 0010 BOARD APPROVED ADD-ON UNITS 231,610 265,748 (34,138) 0011 DJJ SUPPLEMENTS 155,981 108,584 47,397 0012 LOW PERFORMING SCHOOLS 394,855 294,855 100,000 0014 ROSENWALD ALLOCATION UNITS 1,545,619 1,523,333 22,286 0015 IN SCHOOL SUSPENSION PARA'S 187,136 196,949 (9,813) 0016 CC WASHINGTON ALLOCATION UNITS 650,651 672,183 (21,532) 0019 DISTRICT COMMUNICATIONS 225,000 225,000-0020 PERFORMANCE PAY FOR LEARNING GAINS 162,540 162,540-0021 SCHOOL SUPPLEMENTS 974,558 917,439 57,119 0022 GRADE CHAIR SUPPLEMENTS 256,987 238,533 18,454 0040 TRANSPORTATION 8,337,130 7,320,632 1,016,498 0041 SCHOOL EXTRACURRICULAR TRAVEL 162,900 156,900 6,000 0042 SCHOOL BUS PURCHASES - 1,000,000 (1,000,000) 0060 MAINTENANCE 3,823,241 3,756,340 66,901 0080 STADIUM MANAGEMENT PROJECT 317,685 297,953 19,732 0100 SCHOOL BOARD 612,947 597,436 15,511 0101 DISTRICT UNEMPLOYMENT COMPENSATION 150,000 300,000 (150,000) 0105 CHARTER DIGITAL CLASSROOMS 63,859-63,859 0120 DISTRICT SUPERINTENDENT 265,798 257,198 8,600 0130 PROPERTY INVENTORY 138,042 134,446 3,596 0140 INTERNAL ACCOUNTS AUDITOR 112,025 109,726 2,299 0150 EXEC DIR OPERATIONAL SUPPORT SVCS 166,214 203,982 (37,768) 0151 COURIER OPERATIONS 99,495 96,403 3,092 0166 DEPUTY SUPERINTENDENT 186,286 177,493 8,793 0200 ASST SUPT TCHING & LEARNING SVCS 206,431 228,145 (21,714) 0202 MKL ALLOCATION UNITS 1,919,943 1,843,369 76,574 0204 ESE SUMMER SCHOOL 325,000 325,000-0205 CONTRACT SAI FUNDS 1,047,301 908,102 139,199 0207 ACADEMIC FAIRS AND COMPETITION 20,000 14,324 5,676 0210 STATE READING ALLOCATION 1,050,987 1,007,832 43,155 0212 SUMMER SCHOOL GUIDANCE SVCS 65,000-65,000 0214 SCHOOL BASED SUMMER SCHOOL 15,000 15,000-0215 SUMMER INITIATIVES TRAINING/PLANNING 66,950 125,000 (58,050) 0216 READING TRAINING 102,354 133,002 (30,648) 0217 MIDDLE SCHOOL INITIATIVES 185,000-185,000 0220 SPRINGFIELD REMEDIATION 214,337 404,000 (189,663) 0221 IMPLEMENTATION OF STATE INITIATIVES 334,001 159,000 175,001 0222 ASPIRE ACADEMIES 1,164,686 1,198,997 (34,311) 0223 MULTI-TIERED SYSTEM OF SUPPORT (MTSS) 446,053 414,656 31,397 0224 DIAGNOSTIC ASSESSMENT TOOLS 25,000 25,000-0226 PATTERSON REMEDIATION 201,241 324,582 (123,341) 0227 OAKLAND TERRACE REMEDIATION 230,211-230,211 0228 LUCILLE MOORE REMEDIATION 358,991-358,991 0230 INSTRUCTIONAL MEDIA RESOURCES 442,576 435,718 6,858 0240 EXTRACURRICULAR OFFICE 57,252 54,828 2,424 0262 PUBLIC SCHOOL CHOICE PROJECT 77,888 82,440 (4,552) 1 of 3

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 13/14 0263 ESE THERAPISTS 1,218,721 1,096,310 122,411 0264 ESE EXTERNAL CONTRACT THERAPISTS 53,694 53,694-0266 FTE/ESE PARAPROFESSIONALS 3,597,303 3,649,564 (52,261) 0268 DIRECTOR K12 & ADULT INSTRUCTION 572,849 326,207 246,642 0269 DIRECTOR OF ESE 461,243 417,278 43,965 0270 DIRECTOR OF STUDENT SERVICES 1,292,780 1,186,129 106,651 0272 ETECHNOLOGY 468,740 428,440 40,300 0300 EXEC DIR - H/R & EMPLOYEE SUPPORT 574,462 596,220 (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 581,215 567,015 14,200 0326 MIS - MAINTENANCE 83,224 83,224-0352 SCHOOL & COMMUNITY RELATIONS 106,716 104,432 2,284 0400 BUSINESS OFFICE 200,203 193,427 6,776 0410 BAY DISTRICT WAREHOUSE 281,335 274,440 6,895 0420 PURCHASING OFFICE 286,469 268,997 17,472 0430 FINANCE OFFICE 400,059 381,477 18,582 0440 PAYROLL OFFICE 320,093 314,216 5,877 0450 FACILITIES 540,889 454,994 85,895 0460 EXE DIR - BUSINESS & SUPPORT SRVS (CFO) 158,669 153,770 4,899 0475 NELSON BUILDING OPERATIONS 334,200 295,500 38,700 0476 R.L. YOUNG CENTER OPERATIONS 187,998 187,235 763 0701 BAY HAVEN CHARTER ACADEMY -- ELE 3,263,507 3,035,780 227,727 0711 BAY HAVEN CHARTER ACADEMY -- MID 2,305,041 2,150,681 154,360 0712 RISING LEADERS CHARTER ACADEMY 529,046 466,339 62,707 0713 UNIVERSITY ACADEMY CHARTER SCHOOL 1,364,234 755,464 608,770 0731 NORTH BAY HAVEN MIDDLE 2,163,589 1,293,466 870,123 0741 NORTH BAY HAVEN CAREER ACADEMY 2,593,621 2,212,607 381,014 0751 NORTH BAY HAVEN ELEMENTARY 3,175,459 2,040,223 1,135,236 0771 NEWPOINT CHARTER - HIGH 440,768 421,296 19,472 0781 CHAUTAUQUA CHARTER SCHOOL 514,225 539,045 (24,820) 0791 NEWPOINT CHARTER - MIDDLE 787,769 749,602 38,167 0792 VIRTUAL ACADEMY 208,000 184,013 23,987 0793 BAY VIRTUAL 353,340 168,527 184,813 2006 LIMITED ENGLISH PROFICIENCY 128,015 100,211 27,804 2008 ASSESSMENT & ACCOUNTABILITY 374,696 163,968 210,728 2009 GULF COAST COLLEGE/WORKFORCE COOP 80,000 80,000-2010 MEDICAID REIMBURSEMENT 92,938 73,002 19,936 2011 PCMI CONTRACT 450,568 410,883 39,685 2013 INTERNATIONAL BACCALAUREATE 242,160 217,873 24,287 2015 EXTRACURRICULAR ACTIVITIES 154,017 169,269 (15,252) 2016 SELF-INSURANCE - (FUND 110) 1,825,000 1,325,000 500,000 2017 MAINTENANCE LCI 1,000,000 1,382,632 (382,632) 2018 BLOOD-BORNE PATHOGENS 250 500 (250) 2019 SCHOOL RESOURCE OFFICER PROG 699,548 699,548-2021 FCAT HIGH SCHOOL REMEDIATION 96,703 96,703-2025 INSERVICE EDUCATION 422,005 326,587 95,418 2026 COMPREHENSIVE HEALTH EDUCATION 56,000 56,000-2029 SPECIAL OLYMPICS 2,000 2,000-2030 TRANSITIONAL EQUALIZATION 101,379 71,516 29,863 2031 BAND INSTRUMENT REPAIR / UNIFORM 83,400 83,400-2032 SCHOOL AGE CHILD CARE-BAYBASE 1,601,300 1,533,940 67,360 2037 INSTRUC MATERIALS-TEXTBOOKS 1,980,276 1,854,698 125,578 2070 ADVANCED PLACEMENT 514,492 464,105 50,387 2071 R.O.T.C. 667,080 627,996 39,084 2073 TEEN PARENTING 139,364 161,144 (21,780) 2081 MODULAR LEASED CLASSROOMS - 80,000 (80,000) 2113 A I C E 453,913 389,681 64,232 2131 BAND EQUIPMENT 49,140 49,140-2 of 3

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 13/14 2133 SCHL IMP - SCHL ADV COUNCIL 137,237 25,000 112,237 2137 INSTRUC MATERIALS - SCIENCE 34,052 31,291 2,761 2173 DROPOUT PREVENTION & EXPULSIONS 36,308 26,616 9,692 2213 INDUSTRY CERTIFICATION 174,971 180,014 (5,043) 2225 FLA SCHOOL RECOGNITION PROGRAM 1,081,278 774,622 306,656 2237 INSTRUC MATERIALS - LIB MEDIA 124,580 114,478 10,102 2273 DROPOUT PREVENTION 108,000 108,000-2337 INSTRUC MATERIALS - DUAL ENROLL 151,332 77,553 73,779 2437 INSTRUC MATERIALS - ESE APPS 37,457-37,457 2705 DISTRICT SAFETY OFFICERS 12,200-12,200 2706 SAFE SCHOOLS 145,122 112,520 32,602 2707 DISTRICT SAFETY MANAGEMENT 280,651 240,445 40,206 2708 ADJUDICATED YOUTH-ALTERNATIVE 39,069 37,831 1,238 2855 FLORIDA TEACHERS LEAD PROGRAM 451,019 440,536 10,483 2928 STATE VPK (VOLUNTARY PRE-K) 2,010,278 1,993,186 17,092 3002 THERAPY/DIAGNOSTIC CENTER JANITORIAL 17,500 17,500-3003 EXTERNAL AUDIT - 67,500 (67,500) 3005 WELLNESS INITIATIVE 731,000 1,031,000 (300,000) 3074 RESERVE FOR MCKAY SCHOLARSHIPS 1,300,000 1,200,000 100,000 3076 RESERVE FOR HEALTH INSURANCE INCR - 1,000,000 (1,000,000) 3079 CLASS SIZE REDUCTION PLAN 750,006 750,001 5 3691 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

Charter School Fund Report FY 2014-2015 PROJECT Total Total Inc / (Dec) PRJ. # DESCRIPTION 2014/2015 14/15 less 13/14 0005 CONTRACT CLASS SIZE REDUCTION 3,891,596 3,249,844 641,752 0011 DJJ SUPPLEMENTS 155,981 108,584 47,397 0105 CHARTER DIGITAL CLASSROOMS 63,859-63,859 0205 CONTRACT SAI FUNDS 1,047,301 908,102 139,199 0701 BAY HAVEN CHARTER ACADEMY -- ELE 3,263,507 3,035,780 227,727 0711 BAY HAVEN CHARTER ACADEMY -- MID 2,305,041 2,150,681 154,360 0712 RISING LEADERS CHARTER ACADEMY 529,046 466,339 62,707 0713 UNIVERSITY ACADEMY CHARTER SCHOOL 1,364,234 755,464 608,770 0731 NORTH BAY HAVEN MIDDLE 2,163,589 1,293,466 870,123 0741 NORTH BAY HAVEN CAREER ACADEMY 2,593,621 2,212,607 381,014 0751 NORTH BAY HAVEN ELEMENTARY 3,175,459 2,040,223 1,135,236 0771 NEWPOINT CHARTER - HIGH 440,768 421,296 19,472 0781 CHAUTAUQUA CHARTER SCHOOL 514,225 539,045 (24,820) 0791 NEWPOINT CHARTER - MIDDLE 787,769 749,602 38,167 2011 PCMI CONTRACT 450,568 410,883 39,685 TOTAL $ 22,746,564 $ 18,341,916 $ 4,404,648 1 of 1

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 2855 451,019-3310 Instructional Materials 2,327,697 Projects 2X37 2,327,697-3310 Safe School Funds 709,656 Safe Schl Group 1,230,571 520,915 3310 SAI Funds 7,455,216 SAI Prj Group/Rpt 7,455,216-3361 Florida School Recognition Funds 1,081,278 Project 2225 1,081,278-3344 FL Discretionary Lottery Funds 264,596 Lottery Report 264,596-3310 State Reading Allocation 1,303,610 Projects 0210, 0220, 0226 1,303,610-3355 Class Size Reduction 30,117,316 Discretionary Rev 30,117,316 - Total Categorical/Special Funds 43,710,388 Total Budget $$ 44,231,303 520,915 *Safe School Fund overage due to increase in safety spending vs. allocation

2014/2015 TENTATIVE SAFE SCHOOLS NEW MONEY $ 709,656 per 2nd DOE FEFP Calculation NEW MONEY 2019 SRO PROJECT $ 699,548 0701 BAY HAVEN ELE SAFE SCHOOLS 17,646 0711 BAY HAVEN MID SAFE SCHOOLS 12,344 0712 RISING LEADERS SAFE SCHOOLS 3,004 0713 UNIVERSITY ACADEMY SAFE SCHOOLS 7,737 0731 NORTH BAY HAVEN MIDDLE SAFE SCHOOLS 11,799 0741 NORTH BAY HAVEN CAREER ACADEMY SAFE SCHOOLS 14,299 0751 NORTH BAY HAVEN ELEMENTARY SAFE SCHOOLS 17,086 0771 NEWPOINT BAY HIGH SAFE SCHOOLS 2,504 0781 CHAUTAUQUA SAFE SCHOOLS 2,216 0791 NEWPOINT BAY MIDDLE SAFE SCHOOLS 4,415 2705 DISTRICT SAFETY OFFICERS 12,200 2706 SAFE SCHOOLS 145,122 2707 DISTRICT SAFETY MGR $ 280,651 1,230,571 TOTAL REVENUE LESS APPROPRIATIONS $ (520,915) Remainder of New $$ Safe School Group

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 $ 231,610 0012 LOW PERFORMING SCHOOLS 394,855 0014 ROSENWALD ALLOCATION UNITS 1,545,619 0016 CC WASHINGTON ALLOCATION UNITS 650,651 0204 ESE SUMMER SCHOOL 325,000 0205 CONTRACT SAI FUNDS 1,047,301 0214 SCHOOL BASED SUMMER SCHOOL 15,000 0221 IMPLEMENTATION OF STATE INITIATIVES 334,001 0222 ASPIRE ACADEMIES 1,164,686 0223 MULTI-TIERED SYSTEM OF SUPPORT (MTSS) 446,053 0270 SCHOOL PSYCHOLOGISTS - REG SCHOOL YEAR 378,285 2006 LIMITED ENGLISH PROFICIENCY 128,015 2008 ASSESSMENT & ACCOUNTABILITY 374,696 2021 FCAT HIGH SCHOOL REMEDIATION 96,703 2073 TEEN PARENTING 139,364 2173 DROPOUT PREVENTION & EXPULSIONS 36,308 2273 DROPOUT PREVENTION 108,000 2708 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: 767-4242 or 767-4204 SAI Report 2015 7/28/2014

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 6,531 0711 BAY HAVEN -- MID LOTTERY PORTION 4,558 0731 NORTH BAY HAVEN MIDDLE LOTTERY PORTION 4,355 0741 NORTH BAY HAVEN CAREER ACADEMY LOTTERY PORTION 5,287 0751 NORTH BAY HAVEN ELEMENTARY LOTTERY PORTION 6,322 0771 NEWPOINT BAY CHARTER MIDDLE LOTTERY PORTION 1,564 0781 CHAUTAUQUA CHARTER LOTTERY PORTION 810 0791 NEWPOINT BAY CHARTER HIGH LOTTERY PORTION 886 2701 RISING LEADERS CHARTER LOTTERY PORTION 1,064 2711 UNIVERSITY ACADEMY CHARTER LOTTERY PORTION 2,765 2031 BAND INSTRUMENT REPAIR / UNIFORM 44,077 2131 BAND EQUIPMENT 49,140 2133 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 767-4242 $ 264,596

Multi Year Budget Comparison by Project Year PROJECT 2014-2015 2013-2014 2012-2013 2011-2012 2010-2011 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 81,940,691 0000 FUNC.6000 DISTRICT SALARIES 5,480,597 5,322,030 4,633,023 4,505,965 5,164,095 0000 FUNC.7300 DISTRICT SALARIES 8,842,960 8,644,031 8,380,868 8,447,161 8,931,778 0000 0000 DISTRICT MISCELLANEOUS 1,017,362 81,000 81,000 81,000 125,211 0000 UTILITIES 8,043,199 7,754,377 8,333,602 8,346,757 8,314,839 0001 SCHOOL S 8,758,705 8,659,098 8,289,570 8,404,581 9,131,069 0002 PERFORMANCE PAY 16,835 16,835 16,578 16,539 5,039 0003 TEACHER SALARY INCREASE - 4,547,224 - - - 0004 TEACHER LEADERSHIP SUPPLEMENTS 192,176 180,034 175,089 174,667 183,655 0005 CONTRACT CLASS SIZE REDUCTION 3,891,596 3,249,844 3,167,365 2,508,677 2,268,759 0007 RETIREMENT INCENTIVE BONUS 399,370 420,253 446,006 400,727 426,647 0010 BOARD APPROVED ADD-ON UNITS 231,610 265,748 79,411-362,802 0011 DJJ SUPPLEMENTS 155,981 108,584 112,552 125,939 153,825 0012 LOW PERFORMING SCHOOLS 394,855 294,855 53,000 29,000 99,907 0014 ROSENWALD ALLOCATION UNITS 1,545,619 1,523,333 1,626,941 1,446,282 1,288,486 0015 IN SCHOOL SUSPENSION PARA'S 187,136 196,949 67,769 73,582 69,942 0016 CC WASHINGTON ALLOCATION UNITS 650,651 672,183 685,050 556,195 646,937 0019 DISTRICT COMMUNICATIONS 225,000 225,000 318,000 318,000-0020 PERFORMANCE PAY FOR LEARNING GAINS 162,540 162,540 25,000 25,000-0021 SCHOOL SUPPLEMENTS 974,558 917,439 852,141 827,707 926,313 0022 GRADE CHAIR SUPPLEMENTS 256,987 238,533 230,464 227,726 239,405 0040 TRANSPORTATION 8,337,130 7,320,632 7,376,303 7,341,179 7,803,825 0041 SCHOOL EXTRACURRICULAR TRAVEL 162,900 156,900 152,500 152,500 152,500 0042 SCHOOL BUS PURCHASES - 1,000,000 - - - 0060 MAINTENANCE 3,823,241 3,756,340 3,416,445 3,388,068 3,625,444 0080 STADIUM MANAGEMENT PROJECT 317,685 297,953 297,597 339,068 373,257 0100 SCHOOL BOARD 612,947 597,436 557,088 558,961 571,510 0101 DISTRICT UNEMPLOYMENT COMPENSATION 150,000 300,000 300,000 353,830 550,000 0105 CHARTER DIGITAL CLASSROOMS 63,859 - - - - 0120 DISTRICT SUPERINTENDENT 265,798 257,198 225,458 226,413 236,609 0130 PROPERTY INVENTORY 138,042 134,446 146,962 144,556 156,805 0140 INTERNAL ACCOUNTS AUDITOR 112,025 109,726 98,825 96,931 107,187 0150 EXEC DIR OPERATIONAL SUPPORT SVCS 166,214 203,982 209,952 211,415 217,815 0151 COURIER OPERATIONS 99,495 96,403 80,134 72,860-0166 DEPUTY SUPERINTENDENT 186,286 177,493 174,640 175,385 191,361 0200 ASST SUPT TCHING & LEARNING SVCS 206,431 228,145 167,311 164,109 171,862 0202 MKL ALLOCATION UNITS 1,919,943 1,843,369 1,794,252 1,787,221 1,781,255 0204 ESE SUMMER SCHOOL 325,000 325,000 290,000 290,000 350,000 0205 CONTRACT SAI FUNDS 1,047,301 908,102 907,740 734,724 702,774 0207 ACADEMIC FAIRS AND COMPETITION 20,000 14,324 17,980 22,171 18,000 0210 STATE READING ALLOCATION 1,050,987 1,007,832 1,037,832 931,326 956,580 0211 ACADEMIC ENRICHMENT ACTIVITIES - - - 70,000 100,000 0212 SUMMER SCHOOL GUIDANCE SVCS 65,000 - - - 22,617 1 of 4

Multi Year Budget Comparison by Project Year PROJECT 2014-2015 2013-2014 2012-2013 2011-2012 2010-2011 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 15,000 0215 SUMMER INITIATIVES TRAINING/PLANNING 66,950 125,000 128,500 138,500-0216 READING TRAINING 102,354 133,002 - - - 0217 MIDDLE SCHOOL INITIATIVES 185,000 - - - - 0218 DEMONSTRATION CLASSROOM - - - 18,423 82,037 0220 SPRINGFIELD REMEDIATION 214,337 404,000 400,000 25,000 50,455 0221 IMPLEMENTATION OF STATE INITIATIVES 334,001 159,000 104,000 159,000 209,000 0222 ASPIRE ACADEMIES 1,164,686 1,198,997 989,056 1,063,657 1,073,414 0223 MULTI-TIERED SYSTEM OF SUPPORT (MTSS) 446,053 414,656 274,242 400,000-0224 DIAGNOSTIC ASSESSMENT TOOLS 25,000 25,000-41,363 51,363 0226 PATTERSON REMEDIATION 201,241 324,582 - - - 0227 PATTERSON REMEDIATION 230,211 - - - - 0228 OAKLAND TERRACE REMEDIATION 358,991 - - - - 0230 INSTRUCTIONAL MEDIA RESOURCES 442,576 435,718 471,915 477,211 686,700 0235 BAYNET COMPUTERS - - - - - 0240 EXTRACURRICULAR OFFICE 57,252 54,828 53,604 48,625 49,751 0261 EARLY CHILDHOOD SVCS CONTRACT - - 47,500 47,500 97,500 0262 PUBLIC SCHOOL CHOICE PROJECT 77,888 82,440 45,864 59,176 56,986 0263 ESE THERAPISTS 1,218,721 1,096,310 997,934 1,006,043 1,125,951 0264 ESE EXTERNAL CONTRACT THERAPISTS 53,694 53,694 53,694 53,694 106,000 0266 FTE/ESE PARAPROFESSIONALS 3,597,303 3,649,564 3,391,311 3,523,369 3,714,351 0268 DIRECTOR K12 & ADULT INSTRUCTION 572,849 326,207 333,678 494,043 595,990 0269 DIRECTOR OF ESE 461,243 417,278 401,564 414,718 499,120 0270 DIRECTOR OF STUDENT SERVICES 1,292,780 1,186,129 1,146,618 1,106,444 1,341,580 0272 ETECHNOLOGY 468,740 428,440 348,378 940,854 0300 EXEC DIR - H/R & EMPLOYEE SUPPORT 574,462 596,220 572,968 580,861 675,523 0320 MIS -TECHNOLOGY & INFORMATION 2,154,371 2,169,651 1,948,979 2,075,599 2,314,823 0322 MIS - MAILROOM 29,240 56,990 61,345 61,271 56,837 0324 MIS - SITE BASED TECHNICIANS 581,215 567,015 532,229 517,860 606,085 0326 MIS - MAINTENANCE 83,224 83,224 62,661 62,661 89,293 0328 STRATEGIC PLANNING PROJECT - - 1,000 1,000 3,000 0352 SCHOOL & COMMUNITY RELATIONS 106,716 104,432 102,125 100,744 104,252 0400 BUSINESS OFFICE 200,203 193,427 185,214 185,087 192,034 0410 BAY DISTRICT WAREHOUSE 281,335 274,440 299,000 326,421 325,463 0420 PURCHASING OFFICE 286,469 268,997 257,229 260,262 279,770 0430 FINANCE OFFICE 400,059 381,477 364,263 359,527 370,325 0440 PAYROLL OFFICE 320,093 314,216 320,934 343,516 343,495 0450 FACILITIES 540,889 454,994 421,407 455,824 426,434 0460 EXE DIR - BUSINESS & SUPPORT SRVS (CFO) 158,669 153,770 148,201 147,095 151,704 0475 NELSON BUILDING OPERATIONS 334,200 295,500 375,650 469,650 470,148 0476 R.L. YOUNG CENTER OPERATIONS 187,998 187,235 187,837 253,232 220,050 0701 BAY HAVEN CHARTER ACADEMY -- ELE 3,263,507 3,035,780 2,863,744 2,348,329 2,742,326 0711 BAY HAVEN CHARTER ACADEMY -- MID 2,305,041 2,150,681 2,001,506 1,661,192 1,939,818 2 of 4

Multi Year Budget Comparison by Project Year PROJECT 2014-2015 2013-2014 2012-2013 2011-2012 2010-2011 w ARRA DESCRIPTION Tentative Budget Final Budget Final Budget Final Budget Final Budget 0712 RISING LEADERS CHARTER ACADEMY 529,046 466,339 447,597 - - 0713 UNIVERSITY ACADEMY CHARTER SCHOOL 1,364,234 755,464 513,061 - - 0731 NORTH BAY HAVEN MIDDLE 2,163,589 1,293,466 1,229,112 1,179,776 926,846 0741 NORTH BAY HAVEN CAREER ACADEMY 2,593,621 2,212,607 1,494,169 931,604 430,645 0751 NORTH BAY HAVEN ELEMENTARY 3,175,459 2,040,223 1,836,230 1,568,926 1,566,212 0771 NEWPOINT CHARTER - HIGH 440,768 421,296 553,541 661,859 1,071,678 0781 CHAUTAUQUA CHARTER SCHOOL 514,225 539,045 452,891 454,109 529,817 0791 NEWPOINT CHARTER - MIDDLE 787,769 749,602 895,476 833,228 947,099 0792 VIRTUAL ACADEMY 208,000 184,013 125,000 125,000 125,000 0793 BEACON VIRTUAL 353,340 168,527 194,295 158,284-2006 LIMITED ENGLISH PROFICIENCY 128,015 100,211 112,180 110,140 129,747 2008 ASSESSMENT & ACCOUNTABILITY 374,696 163,968 159,451 167,185 204,981 2009 GULF COAST COLLEGE/WORKFORCE COOP 80,000 80,000 60,000 60,000 60,000 2010 MEDICAID REIMBURSEMENT 92,938 73,002 73,961 91,337 101,547 2011 PCMI CONTRACT 450,568 410,883 431,410 394,271 429,311 2013 INTERNATIONAL BACCALAUREATE 242,160 217,873 179,551 255,841 250,846 2015 EXTRACURRICULAR ACTIVITIES 154,017 169,269 118,013 102,771 108,652 2016 SELF-INSURANCE - (FUND 110) 1,825,000 1,325,000 475,000 500,000 1,750,000 2017 MAINTENANCE LCI 1,000,000 1,382,632 1,313,154 1,254,221 1,283,764 2018 BLOOD-BORNE PATHOGENS 250 500 500 1,800 1,800 2019 SCHOOL RESOURCE OFFICER PROG 699,548 699,548 528,492 515,492 515,492 2021 FCAT HIGH SCHOOL REMEDIATION 96,703 96,703 91,703 96,703 96,703 2022 NEW SCHOOL STARTUP COSTS - - - - 40,000 2025 INSERVICE EDUCATION 422,005 326,587 235,379 260,082 212,224 2026 COMPREHENSIVE HEALTH EDUCATION 56,000 56,000 57,725 57,725 57,725 2029 SPECIAL OLYMPICS (formerly academic travel) 2,000 2,000 2,000 2,000 4,000 2030 TRANSITIONAL EQUALIZATION 101,379 71,516 - - 411,757 2031 BAND INSTRUMENT REPAIR / UNIFORM 83,400 83,400 18,400 18,400 18,400 2032 SCHOOL AGE CHILD CARE-BAYBASE 1,601,300 1,533,940 1,516,031 1,501,322 1,472,573 2034 BAY BASE TUTORING - - - - 27,175 2037 INSTRUC MATERIALS-TEXTBOOKS 1,980,276 1,854,698 1,767,211 1,766,097 1,829,674 2070 ADVANCED PLACEMENT 514,492 464,105 459,035 472,552 394,109 2071 R.O.T.C. 667,080 627,996 611,384 601,679 600,104 2072 HANEY CAPITAL OUTLAY FEES - - - - - 2073 TEEN PARENTING 139,364 161,144 154,485 134,893 150,408 2081 MODULAR LEASED CLASSROOMS - 80,000 300,000 300,000 600,000 2095 PUBLIC SCHOOL TECHNOLOGY - - - - 50,000 2113 A I C E 453,913 389,681 327,598 306,097 303,541 2131 BAND EQUIPMENT 49,140 49,140 49,140 49,140-2133 SCHL IMP - SCHL ADV COUNCIL 137,237 25,000 25,000 46,624 43,472 2137 INSTRUC MATERIALS - SCIENCE 34,052 31,291 30,483 30,543 31,989 2173 DROPOUT PREVENTION & EXPULSIONS 36,308 26,616 28,602 31,537 40,488 2213 INDUSTRY CERTIFICATION 174,971 180,014 48,388 - - 2220 A+ SCHOOL CHALLENGE - - - - 30,000 2225 FLA SCHOOL RECOGNITION PROGRAM 1,081,278 774,622 1,427,727 711,375 1,003,962 2237 INSTRUC MATERIALS - LIB MEDIA 124,580 114,478 111,525 111,742 117,032 3 of 4

Multi Year Budget Comparison by Project Year PROJECT 2014-2015 2013-2014 2012-2013 2011-2012 2010-2011 w ARRA DESCRIPTION Tentative Budget Final Budget Final Budget Final Budget Final Budget 2273 DROPOUT PREVENTION 108,000 108,000 85,000 90,000 86,757 2337 INSTRUC MATERIALS - DUAL ENROLL 151,332 77,553 88,090 93,063 117,294 2437 INSTRUC MATERIALS - ESE APPS 37,457 - - - - 2705 DISTRICT SAFETY OFFICERS 12,200 - - - - 2706 SAFE SCHOOLS 145,122 112,520 57,600 24,171 45,765 2707 DISTRICT SAFETY MANAGEMENT 280,651 240,445 167,652 159,351 55,261 2708 ADJUDICATED YOUTH-ALTERNATIVE 39,069 37,831 37,096 56,467 127,524 2855 FLORIDA TEACHERS LEAD PROGRAM 451,019 440,536 303,525 305,272 315,943 2928 STATE VPK (VOLUNTARY PRE-K) 2,010,278 1,993,186 2,049,902 2,014,215 1,964,339 3000 RESERVE APPROPRIATION - - 200,000 300,000-3002 THERAPY/DIAGNOSTIC CENTER JANITORIAL 17,500 17,500 6,000 6,000 7,600 3003 EXTERNAL AUDIT - 67,500 114,000 200,000-3005 WELLNESS INITIATIVE 731,000 1,031,000 - - - 3070 RESERVE FOR FTE ADJUSTMENT - - 475,000 600,000 250,000 3073 RESERVE - FUNDING CLIFF - - - - 250,000 3074 RESERVE FOR MCKAY SCHOLARSHIPS 1,300,000 1,200,000 1,000,000 1,067,444 1,025,000 3075 RESERVE FOR GULF COUNTY CONTRACT - - - - 78,750 3076 RESERVE FOR HEALTH INSURANCE INCR - 1,000,000 650,000 500,000 150,000 3077 RESERVE FOR JR MUSEUM CONTRACT - - - 13,500 13,500 3078 RESERVE FOR FTE AUDIT PENALTY - - - - 318,330 3079 CLASS SIZE REDUCTION PLAN 750,006 750,001 250,000 500,000 1,800,000 3081 RESERVE FOR GOVERNOR'S VETO - - - - 160,000 3691 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

CALCULATION FOR FY 2014-15 SCHOOL S Projections School Budgets Calc'd @ $150 Total Projected UWFTE for 2014/15 FY 22,447.40 Total Projected WFTE for 2014/15 FY 25,676.95 Total UWtd FTE 22,447.40 times School Portion of BSA 50 Reserved for School Budgets 0001 $ 1,122,370 Total Wtd FTE 25,676.95 times School Portion of BSA 100 Reserved for School Budgets 0001 $ 2,567,695 0001 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 $ 6,186,629 0001 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 10-11 School Gridsheets Projected for 10-11

OPERATIONAL FUNDS 110 PROJECTED FEFP REVENUE ANALYSIS 2014/15 2014 / 2015 FEFP Budget TOTAL UNWEIGHTED FTE 26,782.16 TOTAL WEIGHTED FTE 29,968.08 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

2014-2015 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

2014-2015 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