HomeMy WebLinkAboutAgenda - 04-26-2011 - 1ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 26, 2011
Action Agenda
Item No. 1
SUBJECT: Presentation of Orange County Schools and Chapel Hill Carrboro City Schools
Boards of Education Approved FY 2011 -12 Operating and Capital Budgets
DEPARTMENT: County Manager and Financial PUBLIC HEARING: (Y /N) No
Services
ATTACHMENT(S):
1. Orange County Schools Board of
Education 2011 -12 Budget Request
2. CHCCS Board of Education 2011 -12
Budget Request
3. Request for Funding for Elementary
School #11
4. One Quarter Cent Sales Tax,
CHCCS Projects
5. Resolution Regarding Uses of
Potential Revenues from a One -
Quarter Cent County Sales and Use
Tax
6. Allocation of Projected Revenue for
FY2011 -12
INFORMATION CONTACT:
Frank Clifton, (919) 245 -2306
Clarence Grier (919) 245 -2453
Neil Pedersen, (919) 967 -8211
Patrick Rhodes, (919) 732 -8126
PURPOSE:: To receive the Orange County Schools and Chapel Hill Carrboro Boards of Education
approved FY 2011 -12 operating and capital budget requests.
BACKGROUND: The Board of County Commissioners established a funding target for schools in
previous years of 48.1 % of County General Fund revenues. The target is exclusive of the County's share
of Durham Technical Community College funding and is consistent with the school funding target
endorsed by Commissioners in May 2000. The. following school related components are included in
calculation of the target percentage:
Local Current Expense - supplements State and Federal funds received by each district for the day -to-
day operation of schools. Examples of expenses paid from these funds include salaries and benefits for
locally paid teachers and utilities. Counties having more than one school administrative unit, as is the
case in Orange County, are required to provide equal per pupil appropriations to each system. The
funding level, however, is discretionary and varies from county to county.
2
Recurring Capital - pays for facility improvements, equipment, furnishings, and vehicle and bus
purchases. State statutes mandate: counties to fund 'recurring capital, however the amount of money
counties allocate to this function is discretionary and varies from county to county. Equal per pupil
allocations required by law for current expense appropriations are not applicable to this category of local
school funding.
Per the April 2007 Commissioner approved County Capital Funding Policy, it is the intent of the Board of
County Commissioners to dedicate the equivalent of four cents on the annual ad valorem property tax to
funding recurring capital expenditures - 3 cents for school projects and 1 cent for county projects. The
Policy further states, "However, there will be times when the County will be bound fiscally and unable to
achieve full funding. During those times, Commissioners have seen it necessary to depart from the
Policy." For the current fiscal year, Commissioners funded the equivalent of 2 cents for schools recurring
capital and no monies for County recurring capital.
Long -Range Capital - supports school capital projects through the County's Capital Investment Plan
(CIP). Capital projects are funded through a combination of State and local bonds, NC bond financing
and pay -as- you -go funding sources. Pay -as- you -go funding includes dedicated half -cent sales tax
revenues and property tax earmarked under the Board's current Capital Funding Policy. The Capital
Policy also allows for North Carolina Public School Building Capital funds and School Construction
Impact Fees to offset School related debt service. Similar to Local Current Expense funding, the amount
of money counties allocate to long -range capital expenditures is discretionary and varies from county to
county.
School Related Debt Service - repayment of principal and interest on School related debt including
general obligation bonds and private placement loans. North Carolina statutes require counties to pay
for school related capital items such as acquisition and construction of facilities. In instances where
counties borrow monies to pay for such items, the State mandates counties repay the debt. The amount
of money counties borrow for school related projects is discretionary and varies from county to county.
Fair Funding - monies, split equally between the two school districts, to offset costs of safety and health
services such as School Resource Officers and School Social Workers. The State does not mandate
counties to provide funding for these services.
It is important to note, the 48.1 % target only includes funding for the items identified above - current
expense, recurring capital, long -range capital, school related debt service and fair funding. It does not
include additional non - mandated County financial support Orange County Commissioners commits to
schools. Examples of such appropriations include supplementing state funding for school health nurses
to staff each school with at least one school health nurse. Funding for this contractual agreement
between the County Health Department and each school district is approximately $600,000 per year.
(This agreement/contract has been in place since 2001.) In addition, County departments provide a
number of services and programs to each school district. An example of such a program is the Tobacco
Cessation program operated through the Orange County Health Department. The County also
financially supports non - profit agencies such as Communities in Schools that provide after school
programs for middle school students.
FY 2011 -12 School Budgets
State budgetary actions continue to negatively impact local funding. Previous actions include the State
seizing Public School Building Capital funds, reductions in lottery proceeds, and (ADM) in FY 2009-10.
To date these funds have not been restored or funded at prior levels. The General Assembly has not yet
balanced the State budget. It is important to note, in past years, the State has balanced its budget by
withholding monies to which counties are entitled. Some of the issues that would affect FY2011 -12
School budgets statewide include:
• 8.8% reduction in K -12 education, or $694 million
- Elimination of Teacher Assistants in grades 2 and 3
- Reduction of School Bus purchases by $20 million each year
10% reduction in funding to Community Colleges
• Seizure of Lottery Proceeds for operations
During past Manager's /Superintendent Meetings, the County Manager advised both School
Superintendents of the budgetary issues facing the County in the preparation of the FY2011 -12 Budget.
The County Manager has shared his opinion with the Superintendents, that it would be very difficult for
the County to fill gaps in funding where the State reduces its financial commitment to education. During
tonight's presentation, each system will share their FY2011 -12 operating and capital budgets with the
Board of County Commissioners.
Resolution Regarding Uses of Potential Revenues from a One - Quarter Cent County Sales and
Use Tax
At it's April 19, 2011 meeting, the Board of County Commissioners approved a resolution establishing a
ten year commitment to allocate Article 46 one - quarter cent County Sales and Use Tax as follows:
• 50% of the funding will be allocated in an equitable manner between the County's two school
systems for funding capital projects.
• 50% of the funding will be allocated to Economic Development initiatives.
FINANCIAL IMPACT: Preliminary FY2011 -12- revenue projections anticipate the County's General
Fund revenues will be approximately $176 million, an increase of $0.75 million from FY 2010 -11 General
Fund revenues. Staff has assumed no receipt of Public School Building Fund monies in this projection
for the County's General Fund. (Note: NC Education Lottery proceeds are revenues budgeted in
individual capital projects and not considered General Fund Revenue.)
Based upon the County Commissioner's funding target of 48.1%, and an estimated increase in the
County General Fund Budget for FY2011 -12 of roughly $750,000, a slight increase in funding to the two
school systems would be required to reach the 48.1 % target. (See Attachment 6)
4
A scheduled reduction in debt service for schools in FY2011 -12 (refinancing gains and paying off some
debt) actually reduces the County funding percentage for FY2011 -12 from 48.0% in FY2010 -11 to an
estimated 47.4 %. A NOTE OF CAUTION: This is a temporary reduction from the 48.1% goal. New
anticipated debt service for the Chapel Hill - Carrboro Elementary #11 project (expected within a few
years) will substantially increase the County funding allocation to education. That increase in debt
service could negatively impact available funding for current expense and operations once the debt is
incurred.
RECOMMENDATION(S): The Manager recommends that the Board discuss the issues noted and
provide direction to staff, as appropriate.
Orange County Schools
2011 -2012
Recommended Local Budget at a Glance
Projected Enrollment:
2011 -12 7272
2010 -11 7192
Increase 80
Adjusted ADM: 7,272 2011 -12 State Projection
(98) Less: Out -of- District Students
269 Add: Charter School Students
7,443 Adjusted ADM Projection
Per Pupil Allocation of $3,096 x 7,443 students = County Appropriation of $23,043,528
Revenues:
County Appropriation $ 23,043,528
Fair Funding 494,000
Fines & Forfeitures 257,600
Interest 33,300
Fund Balance - Carryover 146,810
$ 23,975,238
Employee Benefits Increases:
Retirement $ 145,681
Health Insurance 104,516
$ 250,197
Contingencies for State Reductions:
Fund Balance $ 1,400,000
Operating Budget Reductions 1,186,215
Lottery Proceeds 571,000
$ 3,157,215
Budget at a Glance.xlsx 4/18/2011
1
3
Orange a1 1 ge o 1 1 1 1\ Schools
200 East King Street
Hillsborough, NC 27278
G. Patrick Rhodes (919) 732 -8126 Telephone
Superintendent (919) 732 -8120 Fax
www.orange.kl2.nc.us
Superintendent's Budget Message
2011 -2012
The impact of North Carolina's massive budget deficit and the loss of federal stimulus
dollars for K -12 public education have been sources of concern for school systems across the
state. Although Orange County Schools has been proactive in preparation for these funding
reductions, projected shortfalls approaching 6.4 million dollars pose a serious concern. Orange
County Schools is entering a period where we will face the greatest financial challenges the
district has ever experienced.
Shrinking State Appropriations
The North Carolina General Assembly is currently dealing with an estimated 2.5 billion
dollar budget deficit. In response, the governor and legislators have indicated they will reduce
funding for state agencies including K -12 education. Since 2008 state appropriations to Orange
County Schools have declined by 12 %, or nearly 5 million dollars. In an organization which has
85% of its budget tied to salaries and benefits, deeper funding cuts would likely result in future
staffing reductions throughout the system In a state that currently ranks near the bottom in per
pupil funding (46th) and average teacher salary (45t"3, further cuts in state support for education
will have serious implications.
Declining Federal Appropriations
In 2009, the federal government provided 50 billion dollars to help states restore funding
cuts to education. To prevent job loss, Orange County Schools used most of these dollars to
maintain the employment of school -level positions, including teachers, teaching assistants, and
custodial staff. The federal appropriation to the district will decline by 2.4 million dollars in
2011 -2012. This loss, combined with on -going state cuts, is creating a projected budget shortfall
of 6.4 million dollars.
Further compounding the reductions in state and federal funding, the district is facing
significant increases in our contributions for the state retirement system and employee health
insurance. These unfunded mandates from the state are projected to cost the district more than
250,000 dollars. While these factors are a part of doing business, the impact of each increased
expenditure is magnified in the light of the deep reductions in funding.
Fortunately, our students continue to benefit from strong funding support from the
citizens of Orange County. At the local level, revenues continue to be stable and we hope to
maintain the same per pupil expenditures. We are grateful to the Board of County
Commissioners (BOCC) for maintaining the one bright spot in our revenue picture. This
support, combined with good stewardship and the creation of internal efficiencies, has put us in a
better position to withstand the budget cuts ahead.
E
Local Appropriations
For the upcoming fiscal year, I am recommending that the Orange County Board of
Education request the same per pupil appropriation from the BOCC. Since the 2009 -2010
school year, Orange County Schools has received a per pupil allocation of 3,096 dollars from the
county. Next year, the district's student enrollment is projected to increase by 80 students to
7,272 and the requested current expense appropriation from the BOCC will be $23,043,528.
Should the same per pupil funding be approved, the district's operational revenues will increase
by $268,432 over last year's appropriation.
We fully recognize that most businesses, citizens, and government organizations have
had to "tighten their belts" during the ongoing recession. Over the course of the past three years,
the Board of Education has taken proactive measures to prepare for the impending shortfall in
funding by not filling some vacancies, cutting the number of district -level staff, staffing
reductions, trimming overtime, limiting travel, lowering recurring operational costs by 3.1
million dollars and, at the same time, increasing our fund balance. As a result, Orange County
Schools has some reserve funding available to help lessen the negative effects of a projected 6.4
million dollar reduction in state and federal funding.
Establishing a Contingency Fund
I am proposing three short-term actions designed to shore up our shrinking operational
revenue in order to mitigate the harmful effects of lower state and federal funding. I am
recommending that the Board of Education shift the use of 1.4 million dollars of fund balance
reserves to help prevent school -level job loss associated with state and federal funding cuts.
I am also recommending an additional 1.1 million dollars in cuts to the district -level
operating budget. These cost containment measures are designed to reduce our expenditures
without negatively impacting our students. The proposed budget for the 2011 -2012 school year
will include reductions in funding for our transportation budget, curriculum and instruction,
maintenance, finance, Board of Education and human resources, among others. Orange County
Schools will be actively pursuing additional savings from efficiencies in energy management,
overtime reductions, renegotiated contracts, lower insurance costs, and integrated technology.
I am recommending that the Board of Education request permission to convert $571,000
in projected lottery revenues to temporarily fund teaching positions that may be impacted by the
state funding reductions. While lottery revenues have historically been used to pay for capital
projects, the district has the ability to apply these funds for instruction. The capital projects that
were scheduled to be covered by these funds can be completed by using other federal funds.
By taking these three steps, the Board of Education will be able to set aside $3,100,000 in
contingency funding in preparation for the funding cuts ahead.
This year, the Board of Education established a budget sub - committee consisting of
teachers, principals, senior staff members and three board members. This group has solicited
cost cutting ideas from various stakeholders, including the Superintendent's Teacher Advisory
Council, K -12 principals, teachers and parents. The input we received has been used in the
development of the local budget and will also help in weathering state budget cuts ahead.
Orange County Schools will maintain its focus on improving the achievement of all of its
students. Our continued success is the result of our strong community support, committed
teachers and staff, and excellent leadership from the Board of Education. As a community, we
must dedicate ourselves to ongoing advocacy for our children who do not have a voice. By
working together, we can help our elected officials in Raleigh understand that we cannot balance
the budget at the expense of our children. I thank you for your continued support for the
Orange County Schools.
For more information on the budget, please see our website at www.orange.kl 2.nc.us
5
ORANGE COUNTY SCHOOLS
2011 -12 SUPERINTENDENT'S RECOMMENDED CURRENT EXPENSE BUDGET
REVENUES
2010 -11 2011 -12
Budget Budget
2.4110
County Appropriation
$ 22,775,096 $
23,043,528
2.4110.007
County Appropriation - Health
494,000
494,000
2.4410
Fines & Forfeitures
215,358
257,600
2.4450
Interest
30,000
33,300
2.4910
Fund Balance - Carryover
160,547
146,810
TOTAL REVENUES
$ 23,675,001 $
23,975,238
3/21/2011 1
ORANGE COUNTY SCHOOLS
2011 -12 SUPERINTENDENT'S RECOMMENDED CURRENT EXPENSE BUDGET
EXPENSES 2010 -11 2011 -12
Budget Budget
PRC 001
Regular Classroom Teachers
PRC 002
Central Office Administration.
PRC 003
Non - Instructional Support
PRC 005
School Building Administration
PRC 007
Instructional Support
PRC 009
Non - Contributory Benefits
PRC 012
Driver's Education
PRC 013
Career and Technical Education
PRC 027
Teacher Assistants K -3
PRC 032
Exceptional Children
PRC 034
AIG
PRC 036
Transfer To Charter Schools
PRC 054
ESL
PRC 056
Transportation
PRC 061
Instructional Supplies
PRC 069
At Risk Student Services
PRC 103
Literacy Coordinator
PRC 509
HCS Study Grant
PRC 513
Project House
PRC 514
Habitat House
"RC 701
After School Program
PRC 706
Non - Yellow Bus
6,637,688
1,040,777
3,286,390
1,558,640
784,091
366,535
4,117
4,248
739,883
318,029
244,575
816,146
82,550
652,706
171,427
200,000
43,737
485
151,405
25
150,000
10,000
7,246,673
1,074,972
2,287,110
1,837,507
730,031
325,000
4,248
788,221
418,029
332,687
850,000
121,373
500,706
171,427
170,000
43,737
435
146,375
0
104,301
10,000
3/21/2011 2
6
7
ORANGE COUNTY SCHOOLS
2011 -12 SUPERINTENDENT'S RECOMMENDED CURRENT EXPENSE BUDGET
EXPENSES 2010 -11 2011 -12
Budget Budget
PRC 801
Curricular Services
$ 610,380 $
270,925
PRC 802
Operation of Plant
3,847,130
3,579,130
PRC 803
Human Resources
84,402
95,252
PRC 804
Financial Services
400,882
393,382
PRC 805
Support Services
9,863
9,863
PRC 840
DSS Family Social Workers
354,000
354,000
PRC 850
Project Graduation
-
12,000
PRC 851
Cultural Arts
46,907
47,803
PRC 854
Band
63,940
63,940
PRC 860
Athletics
606,271
611,013
PRC 861
Co- curricular Clubs
48,244
48,579
PRC 890
Board of Education
225,082
221,783
PRC 891
Executive Administration
36,000
26,000
PRC 900
Public Relations
78,446
76,570
Reserve for Potential Legislative Action - 1,002,168
TOTAL EXPENSES $ 23,675,001 ' $ 23,975,238
3/21/2011 3
0
2011 -12 LOCAL CURRENT EXPENSE BUDGET
Proposed Local Operational Revenue Shifts:
Fund Balance $ 1,400,000
Lottery Funds $ 571,000
Proposed Local Budget Reductions $ 1,186,215
Total $ 3,157,215.
(Vote: These funds will be used to offset anticipated cuts in state funding.
Increases:
Exceptional Children $ 100,000
Project Graduation $ 12,000
Criminal Records Check $ 19,000
Increase in Retirement Rate (10.51% to 11.62% = 1.11% increase) $ 145,681
Increase in Hospitalization Ins. (10% increase = $493 incr. per employee) $ 104,516
$ 381,197
11 •n,� AM 3/3/2011
PROPOSED 2011 -12 LOCAL BUDGET REDUCTIONS
Transportation (Reduce inventories, streamline purchasing procedures)
$
152,000
Maintenance (Operational efficiencies, use federal O.SCB funds)
$
173,000
Middle School After School (Budget based on actual costs, no reduction in services)
$
45,699
Curriculum & Instr. (Remaining budget is 100K above 08 -09 levels. Realign
$
339,455
resources & one -time expenditures)
Board of Education (Trim contracted services)
$
5,000
Executive Admin. (Reduction to superintendent's budget: postage & supplies)
$
10,000
Middle College (Renegotiate contract, base funding on enrollment)
$
22,000
Finance (Materials & supplies, final stages of paperless payroll)
$
7,500
Electricity Costs (Projected 5% savings based on 2 degrees temp. set point changes)
$
95,000
Substitute Teacher Costs (Do not use half day subs)
$
10,000
Overtime Pay Reductions ($49,277, reduced by $5,000)
$
5,000
At -Risk Services ($170K remains in budget, no reduction in services)
$
30,000
Human Resources (Based on actual expenditures)
$
8,150
Non - Contributory Benefits (Decline in Worker's Compensation insurance cost)
$
41,535
Payroll Savings
$
120,000
Public Relations (Cuts to supplies and printing)
$
1,876
Position Realignments TBD
$
120,000
$
1,186,215
Local Budget Reductions.xlsx 4/18/2011
Orange County Schools
Estimated Impact of House Budget Proposal Funding Reductions
Preliminary Estimation Based on DPI Projections of 13.3%
F_
House Budget Proposal 11- 12.xlsx DRAFT As of 4/14/2011
2010 -11
2011 -12
Projected
Current
Projected
Reduction
Allotment
Allotment
Amount
% Reduced
LEA Adjustment ( negative reserve)
($1,485,386) *
($1,693,340) *
$207,954 **
14% ** Reversion increases by $311,931 in 2012 -13.
Teacher Assistants (Fund Only K -1)
2,425,481
1,236,995
1,188,486
49%
Approximately 40 positions
At -Risk Student Services
935,396
823,148
112,248
12%
Non - Instructional Support Personnel
1,924,169 * **
1,635,544
288,625
15%
Clerical, custodians and substitutes
Textbooks
12,184
3,899
8,285
68%
Instructional Supplies
158,200
91,756
66,444
42%
Academically or Intellectually Gifted
343,568
302,340
41,228
12%
Approximately .75 positions
Central Office Administration
796,732
717,059
79,673
10%
School Building Administration
1,981,712
1,823,175
158,537
8%
Reduction is for Assistant (principals
(principals & assistant principals)
(246 MOEs)
(226.32 MOEs)
(19.68 MOEs)
Instructional Support
2,363,724
2,245,538
118,186
5%
Approximately 1.06 positions; guidance counselors, social workers,
(36 Pas.)
(34.2 Pas.)
(1.80 Pas.)
psychologists, media specialists, nurses
Limited English Proficiency
302,328
272,095
30,233
10%
Approximately .55 positions
Transportation
1,876,600
1,782,770
93,830
5%
School Technology
4,874
0
4,874
100%
More at Four
335,750
268,600
67,150
20%
Approximately 1.22 teaching positions
$2,465,753
* LEA discretionary reversion
** Increase in discretionary reduction
* ** 2008 -09 allotment
F_
House Budget Proposal 11- 12.xlsx DRAFT As of 4/14/2011
12
13
4/19/2011
Approved Local Budget
2011-2012
Orange County Board of County
Commissioners
April 26, 2011
DRAFT 4/19/2011
State Student Population Projections
7500
7
7,192 ,272
7,030 7,007
7000 - . 6,9-54
6,811 6,806
6,578
6,498
6500
6,337
6,186
6000
5500
2001- 2002 2002 -2003 2003-2004 2004.2005 2005 -2006 2006.2007 2007 -2008 2008-2009 2009 -2010 2010.2011 2011 -2012
1
Per -Pupil Allocations (Local Appropriation)
55,000 1999.=201 -2
s4,s00
s4,000
s3S00 $3,200
S2,957 $3,069 $3,096 $3,096 $3,096
s3,000 $2,79b -
s2,500 8
$2,516 $2 >566 $2,b41
$'E,25X
sz,00o
s1,5oo -
s1,00o
SSW .
so
1999 -2000 2000-20012001-2002 2002.2003 2003 - 2004 2004 -2005 2005 -2006 2006. 2007 2007 -2008 2008 -2009 2009 -2010 2010-20112011-2012
2011— 2012 Orange County Appropriation
Projected Enrollment:
79272
(Increase of 80 Students)
Charter School Students
269
Out -of- District Students
-98
Adjusted ADM Projection
79443
Multiplied by the Per Pupil Allocation
$39096
Total County Appropriation $2390439528
14
4/19/2011
2
540.000.000
335,000,000
Local Appropriations
1999 -2012
S30,000,000
.
525,180,564•
525,547,610
524,692,884
525,000,000
S23,9B0- ,49(r-
..524,394,062 _.. _.
523,244,926
S21,888,174
Sj$,$,5¢,lgy_
'210,552
520,000,000
$17,704,823
516,907,49117,141,327
oLocal
515,323,719
Fmdi
S15,000,000
510,000,000
SS'W'000
dam.
• - Requested Local Appropriatic
2011— 2012 Operating Revenues
County Appropriation
Other Restricted Funds
(More at Four, Head Start, FLAP Grant, Afterschool)
Fair Funding
Fines & Forfeitures
Interest
Fund Bal.- Carryover
Total Local Revenues
$23,0439528
$1,205,326
$494,000
$257,600
$33,300
$146,810
$2591809564
15
4/19/2011
3
Increased Expenditures
for 2011- 2012
State Retirement Rate Increase (1.1 %)
Hospitalization Insurance Increase (4.7 %)
Total Increase -
13.00%
11.00
9.00%
7.00
Employer Retirement Costs
2000-2011
5.7
D%
$145,681
$104,516
$250,197
11.62%
10.51%
8.75%
8.14%
7.83 %'
6.82% 7.14%
5.82%
s.ao%
4.35%
3.00
3.03%
1.00%
2000 -2001 2001 -2002 2002 -2003 2003 -2004 20042005 2005-2006 2006 -2007 2007 - 2008 200 &2009 2009 -2010 2010 -2011 2011 -2012
— Retirement Costs
16
4/19/2011
n
17
4/19/2011
Employer's Hospitalization Cost per Employee
2000-2011
SS-900 $5,161
$4,929,
ss.000 $49527
$4,157
s4,500 $4,157
sa 000 $3,854 $3,85'
$3,432
s3,500 $3,432 -
$2,933
s3.000
S2,500 2,933.
sz,000 $2,256
61,500
67,000
2000 -2001 2001 -2002 2002 -2003 2003 -2004 2004 -2005 2005-2006 200b2007 2007-2009 200&2009 2009 -2010 zolazoll 2011 -2012
—ma{ospiwMflon Costs
Local Contingency Funding
2011 -2012
To be used to help offset projected state and federal cuts.
Fund Balance Appropriation $1,400,000
Operating Budget Reductions $1,186,215
Lottery Proceeds $571,000
Total Redirected Funds $3,157,215
5
Local Recurring Cost Reductions
2008-2011
2008-2009
2009 -2010
2010 -2011
Total District Reductions -
$769,033
$1,999,286
$196,192
$2,964,511
Orange County Schools Total Fund Balance
54- gN,000
20.0.4 -2010
54,1821038
54,000,000
$3,675, 79
S3,500,000 S3272,250 St 418,951
53,26 ,726
53,000,000
Z756,877
52,500,000
52,000,000
$1,500,000 $1,727828
51,000,000
2003 -2004 2004 -2005 20052006 2006 -2007 2007 -2008 2008 -2009 2009 -2010
..FundBsla
18
4/19/2011
L
19
4/19/2011
Why Local Support is Critical:
Future Budget Projections
The NC House of Representatives Has
Outlined Massive Cuts to Public Education
The House has proposed an 8.8% reduction
in funding for K -12 public education and
increased the discretionary reversion by
$207,954 in 2011 and $311,000 in 2012.
With the current state discretionary reversion,
the reduction in funding will be 13.3 %.
7
State Funding Received
545,000,000 1999 -2012,
540,555,599
510,000,000 536,887,829
535,971,977 537,022,797
535,613,243
535,000,000 533,379,965
531,095,382 532,271,324•
530,232,527
S30'000'000 528.447.636
525,000,000
520,000,000
• State
Funding
515,000,000
310,000,000
s5,000,000
so
2002 -2003 2003.2004 20042005 2005 - 2006 2006 -2007 2007 -2008 2008.2009 2009 -2010 2010.2011 2011 -2011
ME
4/19/2011
C-7
Percent
Appropriation
Since 1970, the
public school's
share of the 53.0%
52.5%
General Fund
STOP BUDGET CUTS
has decreased
t to EDUCATION INK
by 17.48%
If our public �'o%
P
%
46.5 /0 46.6 /
schools were
still funded at
44.7%
the same
43.7%
percentage as in43.o%
42.6%
FY 1969 -70, we
41.3%
would have an
additional $3.67
billion for our
38.4%
students. 38.0%
37:3%
Source:
35.0%
NC Department of
Public instruction
33.0%
0@ -
1969 -70 1974-75 1979.80 198485 1989.90 199495 1999 -00 2007 -08 2008-09 2009 -10
alzvxn�� MMKWI�
ME
4/19/2011
C-7
Proposed State Cuts for
2011 -2012
Category
Reduction
Teacher Assistants
49%
More At 4
20%
Instructional Support
5%
Limited Eng Prof.
10%
AIG Staffing
12%
Non - Instructional Staff
15%
Central Office Admin.
10%
School Building Admin.
8%
Dollar Amount
Proposed State Cuts for
2011 -2012
$1,188,486
$67,150
$118,186
$30,233
$41,228
$288,625
$79,673
$158,537
Category
Reduction
Dollar Amount
School Technology
100%
$49874
Textbooks
68%
$81,285
Instructional Supplies
42%
$66,444
At -Risk Services
12%
$112,248
Transportation
5%
$93,830
Total OCS Cuts $2,465,753
W
4/19/2011
0
Federal Funding Received
1999 -2013
$7,000,000 .
56,000,000
$6,897,633
Projected 2011-2012 Budget
Local Budget
State Budget
Federal Budget
Total Budget
$2591809564
$3292719324*
$4,514,874 **
$6199669762
*Represents an 8.8% Cut in State Funding
* *Represents a 35% Cut in Federal Funding
22
4/19/2011
10
$5,002,254
$5,000,000
54,514,874
54,000,000
52,911,241 53,117,192
53,191,016"
53,000,000
S7 PAI ,01_7 - 52;810,978
$2,503,934
$2,488,181 52,566,749
52,184,279
51,987,651
52,000,000
SI,S 19
51,000,000
.yO�ry '1p�"•
'Yppp '1pp'� '1pp'L
'Ypp'S
'Ypp6
,1Op� bppb ,4 '9 ,�
bonding ,P ryppb 'ti� tip,
'�,` tip�ry
:
lam ryppp No
ry�ti
v�'Y
ti�
• - Projated
Projected 2011-2012 Budget
Local Budget
State Budget
Federal Budget
Total Budget
$2591809564
$3292719324*
$4,514,874 **
$6199669762
*Represents an 8.8% Cut in State Funding
* *Represents a 35% Cut in Federal Funding
22
4/19/2011
10
Projected Combined Funding Reductions
2011-2012
Orange County Schools is projecting a budget
reduction of $6.14 million for the 2011 -2012 school
year.
This represents more than a 9% reduction in overall
funding.
23
4/19/2011
11
Total District Revenues 1999 -2012
(Local, State and Federal)
575,000,000
_
568,914, 187
.
570,000,000
..._ :
565,355,074 �. -.
$67203760
565,000,000
562,334,095 - S66,dl9,M _- S61,966,762'.,
.. �. _ 557,756,320
.._ ..:`
$60,000.000
. - - _. 554,217,175. ; -
;.. S61,654,831•.
555,000,000
548;65693 :.
;.. ... :.
S47,497.192
S50'000•000 ..
.547,079,480 '.:.
545,000.000
-
• 543,968,402'
540.000,000.
535,000,000
$30,000.000
h� hOp
hO,
OOKh� ��hop D�h�o O��hOO O�h01
ChhO` Oh�hO`
9�h�
O°�h�
O°,h� DohhOO
• - Pmjecled
Total ltevenaa
Projected Combined Funding Reductions
2011-2012
Orange County Schools is projecting a budget
reduction of $6.14 million for the 2011 -2012 school
year.
This represents more than a 9% reduction in overall
funding.
23
4/19/2011
11
Projected Budget Reductions 2011- 2012
State Funding Reduction
Federal Funding Reduction
(Stabilization/Stimulus)
State Discretionary Reduction
Elimination of State Textbook Funding
(For the past 3 years)
Federal EduJobs Funding
(One time funding)
Total Projected Budget Reduction
- $3,341,919
- $29382,759
- $15485,386
- $ 280,457
$1,347,206
- $691439315
Budget Uncertainties for 2011 -2012
The Governor's Budget Proposal Would Shift
Costs to the County and School Districts
Transportation:
Purchase of New Buses (Both Districts) $1,4639546
Insurance for Buses $429000
Employee Benefits:
Worker's Compensation Insurance $8659000
24
4/19/2011
12
Budget Uncertainties for 2011 -2012
Charter School Legislation
Capital Appropriations*
Fund Balance*
Local Current Expense Budget*
*Due to the shifting nature of this legislation, the financial
implications of Senate Bill 8 are unknown at this time.
25
4/19/2011
13
For more information, please contact Donna Brinkley at
732.8126 or via email @ donna.brinkleN,Li ?orange.k 12.nc.us
Please visit our district budget page @ w- ww.orange.k 12.nc.us
W:
4/19/2011
14
27
Recurring Capital Annual Needs
Orange County Schools
Fiscal Year 2011 -2012
Capital Item
Supt.
Recommend
Playground Maintenance
$75,00
Asbestos Inspections/Abatement
$30,00
Bioodbome Pathogens Standard
$12,00
heroical Removal
$7,80
Roof Repairs
$96,850
Paint Schools
$25,00
Parking Lot Maintenance
$40,00
Pest Control
$11,00
Landscaping
$40,00
Cafeteria Hood Cleaning
$10 n0
Bleacher /Basketball Goal Maintenance
$25,000
Fire Alarm Maintenance
$18,000
Turf & Field Maintenance
$40,00
Lawn Equipment Maintenance
$17,80
Mobile Unit Rental
$20,00
Carpet Cleaning- System wide
$10,00
Science Lab Maintenance
$15,00
Computer Equipment Maintenance Contracts
$40,00
Energy Management
$25,00
New Classroom Setup
$50,00
DA Compliance
$30,00
TOTAL RECURRING CAPITAL ANNUAL NEEDS
$638,450
Recurrina Capital Health & Safety Needs
Capital Item
Supt.
Recommend
Floor Coverings
$234,60
Emergency Lights & Batteries
$10,030
Maintenance Training & Safety Equipment
$25,00
Environmental Maintenance
$65,000
Safety Padding
$12,000
Gymnasium Floor Resurfacing
$10,000
Fencing
$35,000
Restroom Maintenance
$20,000
Security Cameras
$100,000
TOTAL RECURRING CAPITAL HEALTH & SAFETY NEEDS
$511,630
TOTAL RECURRING CAPITAL ANNUAL NEEDS
$638,450
TOTAL RECURRING CAPITAL
$1,150,080
Recurring Capital
ORANGE COUNTY SCHOOLS
PRIORITIZED CAPITAL BUDGET FY 2011 -12
PROJECT TITLE
PROPOSED
FY 2011 -12
One Year Plan
Central Elementary
Media Center Window Replacement
45,000
Efland Cheeks Elementary
Casework Replacement K -1 Classrooms
100,000
Grady Brown Elementary
Playground Renovations 2 EA
50,000
Window Replacement
200,000
Cedar Ridge High
Tennis Court Resurfacing
30,000
District
Technology
500,000
Indoor Camera Installations
68,569
TOTAL EXPENDITURES
993,569
CIP REVENUE
Long -Range Capital
-
Less: Construction Management Contribution
Net Long -Range Capital
993,569
New Middle School Bond & Alt. Financing
"*'UNFUNDED*"
_
TOTAL CIP FUNDS AVAILABLE
993,569
ONE
H -0 -0 L S
Board of Education's
Budget Request
2011 -2012
April 7, 2011
Date: April 19, 2011
To: Bernadette Pelissier, Chair of the Board of Orange County Commissioners
Frank Clifton, Orange County Manager
From: Jamezetta. Bedford, Chair of the Chapel Hill - Carrboro City Schools Board
Neil Pedersen, Superintendent Chapel Hill - Carrboro City Schools
Re: CHCCS Board of Education's Budget Request
We are looking forward to presenting an overview of the Board of Education's budget request on
April 26, 2011. We know that the fiscal realities of recent times continue to create' difficulties
and hamper your abilities to fund all the needed services of the residents of Orange County. We
are also appreciative of the great support that we have received for education, especially in light
of the economic downturn.
As you know, for the past two years our budget challenges were cushioned by additional federal
stabilization and stimulus funds. Unfortunately this funding was only provided through the end
of fiscal year 2010 -2011 and this will result in the loss of $4.6 million in federal dollars next
year. In addition, despite the availability of this federal funding, over the past five years we have
still reduced $5 million in expenses from our operating budget in order to fund mandated fixed
cost increases or priorities to meet new needs:
Fortunately, we have been taking actions to help buffer the loss of federal funding. As we have
reported to you, through conservative spending efforts, sound financial practices, and after the
receipt of $2.3 million in EduJobs funds from the federal government, we estimate that by the
end of the 2010 -11 fiscal year, the district will have $6 million in unappropriated fund balance.
As part of our budget strategy for 2011 -12 and perhaps future budget years, we plan to utilize
significant amounts of fund balance to support our local budget until the economy improves.
At the state level, the Governor has presented her budget. We also have received a proposed
House budget from the North Carolina General Assembly. Each proposed budget significantly
reduces state funding to the district and will greatly affect how we do business next year. There
are many significant differences between the two proposed budgets and due to these differences
and uncertainties, it is extremely difficult to develop a local budget request that will take the
impact of the state budget into consideration. Consequently, the local budget request that we
have submitted reflects federal reductions that we already know about, increased costs to
maintain current service levels, reductions that we recommend making in our local budget at this
time, and a modest expansion budget for essential services. We have also included in the
Superintendent's Budget Message a list of possible reductions we would recommend making if
and when it becomes necessary to do so due to the final state budget.
To fund the local budget will require revenues totaling $59,249,690. We are requesting that the
County Commissioners provide the same county appropriation amount as last year, or
$36,594,720. The per -pupil appropriation would increase, however, by $31 to $3127. This is
due to the state projecting our, membership next year to be 11,718 students, or 116 fewer students
than it projected for the current year. It also assumes that the special school district tax rate will
remain at its current level, $.1884, and that the assessed value of the district tax base will
increase by 1 %. On the evening that the Board approved this budget recommendation, they also
approved a request to the County Commissioners for an increase in the special district tax up to
$.01, if needed, to provide additional revenue to help maintain district programs in light of severe
state budget cuts.
It is clear that school systems are facing major budget reductions in federal and state
funding in 2011 -12. We feel the district is positioned well to meet these challenges and we thank
the County Commissioners for your ongoing and continued support of public education.
Co
(D
F—
(.If
4
TABLE OF CONTENTS
Budget Message
Page
Budget Message 1 -1
Organizational Chart 1 -7
Board Members and Principal Officials 1 -8
Principals 1 -9
Budget Calendar 1 -10
2011 -12 Budgets
Combined Operating Budget _ 2 -1
Local Revenue Projections 2 -2
Local Fund Budget Summary 2 -3
2011 -2012 Superintendent's Recommended
Local Budget Requests 2 -5
Local Fund Revenue History
2 -6
State Fund Revenue Projection
2 -7
State Fund Budget Summary
2 -8
Federal Fund Revenue Projection
2 -11
Federal Fund Budget Summary
2 -12
Community Schools Budget Summary
2 -14
Child Nutrition Budget Summary
2 -16
Recurring Capital Budget Summary
2 -17
Capital Improvement Plan
2011 -2021 Capital Investments Plan 3 -1
i
Statistical Profile
Appendix
TABLE OF CONTENTS
Chapel Hill- Carrboro City Schools:
Financial Perspective -All Fund Types 4 -1
Net Assets by Component 4 -2
Changes in Net Assets 4 -3
Governmental Funds (Changes in Fund Balances) 4 -5
Governmentals Fund (Fund Balances) 4 -6
Proprietary Fund -Food Services Operations (Revenues by
Source 4 -7
Proprietary Fund -Food Service Operations (Expenses by
Category 4 -8
Average Daily Membership 4 -9
Student Statistics 4 -10
Operational Expenditures Per Pupil 4 -11
Full -time Employees 4 -12
School Building Data 4 -13
Local Allotment Formulas
A -1
State Allotment Formulas
B -1
Revenue Sources Glossary
C -1
Description of Operating Budget Function Codes
D -1
Description of Recurring Capital Budget Categories
E -1
ii
BUDGET MESSAGE
Superintendent's 2011 -12 Operating Budget Message
For the past two years, those who work under government budgets have been referring to
2011 -12 as the year when our respective agencies will hit a funding "cliff." For the past
several years we have faced funding challenges, resulting in a decrease in per -pupil spending
from three years ago. Over the last five years we have cut $5 million in expenses from our
operating budget in order to fund mandated fixed cost increases or priorities to meet new
needs. Our budget challenges, however, were cushioned for the last two years by additional
federal ARRA revenues that provided stimulus money through Title I and IDEA and
stabilization funds that plugged holes in North Carolina's budget. These ARRA funds run
out at the end of the 2010 -11 federal fiscal year. This loss impacts local school districts
directly through the loss of Title I and IDEA stimulus dollars, and indirectly due to the loss
of stabilization funds that were received by the State and passed on to LEAs. For the Chapel
Hill- Carrboro City Schools, this translates into a loss of $4.6 million in federal dollars as
compared to 2010 -11. At this time, we must anticipate that new federal monies will not be
forthcoming. Combining this with a shortfall in the State's budget that has been estimated to
be $2.4 billion to $4 billion, the cliff that we have long anticipated is staring us in the face.
Fortunately, the district administration has foreseen this situation and has taken actions that
will provide considerable relief. For the past several years we have been under- spending our
local budget, thereby building up reserves in our unappropriated fund balance. Although we
need a fund balance of 5.5% of our local budget in order to meet cash flow needs associated
with our payroll and the timing of tax receipts, the remainder becomes what some refer to as
a "rainy day" fund. The fund balance also grew this year due to the receipt of $2.3 million in
EduJobs funds from the federal government that was intended to stave off massive layoffs of
public employees. Because these funds were not approved until last July after we had
already made plans for living within our budget constraints, we did not use the EduJobs
funds to avoid position reductions this year. Instead, we used the Edujobs funds to pay for
local positions already in our operating budget, thereby saving local funds. This strategy has
added approximately $2 million to our unappropriated fund balance. Consequently, we
estimate that by the end of the 2010 -11 fiscal year, the district will have $6 million available
for appropriation, some portion of which can be considered for use to address our district's
funding shortfall.
Because there are so many uncertainties this year about the magnitude of state reductions
made to LEAs' budget allocations, it'is extremely difficult to develop a local budget request
that takes the impact of the state budget into consideration. Consequently, the local budget
request that we will submit to the County Commissioners will reflect federal reductions that
we already know about, the increased costs to maintain current service levels, reductions that
we recommend making in our local budget at this time, and a modest expansion budget for
essential services. In this budget message, we will describe the possible funding reductions
we anticipate from the state, and will present a prioritized list of the reductions we would
recommend making if it becomes necessary to do so.
Local Revenues
The local budget will require revenues totaling $59,249,690. The Superintendent's
Recommended budget is based on the district requesting that the County Commissioners
provide the same county appropriation amount as last year, or $36,594,720. The per -pupil
appropriation would increase, however, by $31 to $3127. This is due to the state projecting
our membership next year to be 11,718 students, or 116 fewer students than it projected for
the current year. It also assumes that the special school district tax rate will remain at its
current level, $.1884, and that the assessed value of the district tax base will increase by 1 %.
There are minor adjustments in other sources for local revenue. In order to fund the
$540,985 increase in our local budget, the administration recommends using $1,535,379 of
unappropriated fund balance, an increase of $445,379 from the current year.
Recommended Changes in District Expenditures for 2011 -12
Continuation Items
An increase of $1,211,717 will be required to maintain the current level of services in the
district, prior to taking potential reductions into consideration. Although nothing is yet
definite, the state is projecting a 7.1% increase in the cost of employees' health insurance
($275,601) and an increase of 10.6% in the employer's match for state retirement ($361,116).
We also estimate that $500,000 will be required to maintain the current level of staffing for
exceptional education, even with a projected carryover of $500,000 in federal funds. A
significant number of positions were funded with ARRA funds and a breakdown is available.
In some cases ARRA funds were used to save positions that would have been cut in 2009 -10.
Other positions were added to meet the increased need for services as specified in students'
Individual Education Plans.
In addition, this year a 3 year PEP (Physical Education Program) grant expires, which for the
past three years has funded a new position — Coordinator of Athletics and Physical
Education. This position filled a void in our administrative organization and provided
valuable leadership to our athletic directors and coaches as well as to physical education
teachers. With increasing attention being given to the safety of athletes and physical fitness
of our youth, we believe that it is essential to maintain this position.
Recommended Reductions
Five expense lines are recommended for reduction for next year and the resulting savings of
$1,183,000 approximates the continuing costs identified above. They include the following:
• Delete from the budget the one -time appropriation made by the Board last year from
fund balance for evaluation and support of the literacy program ($70,000).
• Reduce one full -time and one part -time position for custodial services ($38,000)
• Suspend signing bonuses for hard -to -fill teaching assignments ($25,000)
• Reduce the budget for utilities due to effectiveness of conservation measures
($250,000)
• Reduce the amount of funding budgeted for salaries by 2 %. In recent years we have
been under- spending our salary lines by at least this amount due to turnover and
vacant positions. Instead of continuing to accrue more and more fund balance, we
recommend budgeting salaries at 98% of current levels ($800,000)
1 -2
Expansion Items
The Superintendent's Recommended Budget includes expansion items in four areas at a total
cost of $512,268. The first item consists of five full -time and two part -time positions to meet
new and growing needs in exceptional education. We anticipate adding a system level class
at Carrboro High School that will require one teacher and two assistants. There also are
plans, based on current pre - school enrollments, to add a system level elementary class staffed
with one teacher and two assistants. The request includes $10,600 for start-up expenses for
supplies and technology. We also need to make the ECHHS program facilitator full -time and
provide a half -time program facilitator for CHS (The full -time ECHHS program facilitator
assumed responsibility for CHS as well when it opened.). This will require an additional .5
program facilitator. We also are recommending to add a .5 vocational planning teacher for
exceptional education high school students. The total increased costs in the area of
exceptional education are $327,033.
The second area is English -as-a- Second Language. We are requesting $40,000 for
translations services due to the growing needs in this area. This budget line has been
overspent in recent years.
Third, we have the need to put another bus into service to meet a variety of needs including
those associated with district programs such as LEAP and Dual Language. The $31,235
would cover the cost of an additional driver.
Finally, it is readily apparent that the technology in our high schools can no longer be
supported by one technology specialist supplemented by itinerant technician services.
Consequently, we are recommending that three technology assistant positions be added; one
for CHHS, one for ECHHS, and one that would serve CHS primarily, but also would support
Phoenix Academy. The cost is $114,000.
In order to fund the continuation and expansion budget requests, we are recommending
$1,183,000 in budget reductions and increasing the appropriated fund balance by $515,379.
For the third year in a row, no salary or wage increases or step increases are provided for in
the budget request. We do not anticipate that the state will grant any increases.
State Budget
There is great uncertainty over the state budget due to the funding cliff referred to earlier and
the unknown dynamics between a Democratic Governor and a Republican controlled House
and Senate. At this point, we have three pieces of information: hypothetical reductions
submitted by the Department of Public Instruction; the Governor's budget; and spending
targets issued by the leadership in the General Assembly.
The Department of Public Instruction developed the following scenario for implementing a
10% reduction (implications for CHCCS are indicated):
Classroom Teachers -42.50 FTEs ($2,339,540)
Instructional Support -6.00 FTEs ( $371,112)
1 -3
Assistant Principals -31.00 months ( $199,361)
Career Technical Education(CTE) 24 1. 00 months ( $235,340)
Teacher Assistants ($3,038,639)
Total of 10% Reduction ($6,183,992)
Recently, Governor Perdue released her budget. Although the Governor's budget does not
recommend any reductions in teacher and teacher assistant positions, there are still
significant reductions in the allocations to local school districts. Under the Governor's
budget, CHCCS would lose $1,640,700. In addition, we estimated that an additional
$285,000 of expenses currently covered by the state would be passed on to local districts.
The reductions are broken out as follows:
Central Office (10 %)
$88,625
Non - Instructional Support (15 %)
478,962
School Building Administration (7.5 %)
183,405
Staff Development (100 %)
189,780
Transportation (10 %)
126,312
Classroom Materials and Equipment (5 %)
37,777
Student Accountability (100 %)
266,716
Textbooks (34 %)
269,123
TOTAL
$1,640,700
Additional estimated costs passed on from State to LEAs:
Vehicle insurance for yellow buses 30,500
Tort claims insurance 45,000
Workers' Compensation: state -paid staff 210,000
TOTAL $285,500
Republican leadership has set spending targets for the budget that are considerably lower
than those in Governor Perdue's budget. The spending target for K -12 and Higher Education
is approximately a $1.5 billion reduction from current spending levels, twice as much as
Governor Perdue's budget recommendation. In addition, on the leadership's list of potential
reductions is the consolidation or elimination of Smart Start and More at Four. The district
receives approximately $450,000 from More at Four that subsidizes the cost of pre -K
students.
At the School Board's Annual Planning Conference, the Board indicated a willingness to use
approximately 40% of available fund balance to counteract the loss of state and federal
funding. As indicated earlier, the Superintendent's recommended budget would appropriate
$445,379 more to balance the local budget request. Using the scenario that we might allocate
40 percent of the "rainy day fund," we would have almost $2 million available to compensate
for the loss of state funds. This is approximately the same amount as the reductions in the
Governor's budget.
1 -4
There is a strong likelihood that the reductions in the budget approved by the General
Assembly and signed by the Governor will be greater than $2 million. Consequently, the
administration, with input from stakeholders, has prioritized possible reductions from first to
last to implement. They total $3,743,251 and would require eliminating 62 positions. They
are as follows:
Reduce Differentiated Pay Allocations by $25 p /teacher
Reduce Stipends for Thematic Academy Directors
Eliminate Lead Proficiency Teacher Stipends ($3,000 ea.)
Reduce Elementary Media Assistants Allocation to half -time
Reduce 1 elective position per middle school
Reduce Teacher Allocation at high school level (2.5 FTE 1 @ CHHS, 1 @
ECHHS, .5 @ CHS)
Reduce elementary world language in grades 1 -2 (6 FTEs)
Reduce Sec /Clerical Allocations (1 @ each High School)
Reduce athletics allocations at middle schools
Reduce athletics allocations at high schools
Restructure high school Student Assistance Program (1 FTE shared among
high schools)
Reduce 1 Psychologist Position
Reduce elementary teacher assistants by 2 positions per school
Reduce Sec /Clerical Allocations (.5 @ each Middle School)
Reduce Middle College Appropriation
Reduce Sec /Clerical Allocations (.5 @ Elementary Schools)
Reduce literacy coaches in elementary schools from 2 to 1 (10 FTEs)
Replace middle school ISS teachers with teacher assistants
Eliminate Newcomer center, but restructure services and move to CHS
(Reduce 1 TA and .5 Social Worker)
Reduce LC Staff (5 %) (Includes furloughs and Welcome Center)
30,000
30,000
15,000
45,000
51,000
96,000
5.0 162,490
258,490
4.0 283,788
542,278
2.5
177,368
719,646
6.0
417,588
1,137,234
3.0
133,038
1,270,272
40,000
1,310,272
60,000
1,370,272
1.0
70,947
1,441,219
1.0
70,947
1,512,166
20.0
665,480
2,177,646
2.0
88,692
2,266,338
25,000
2,291,338
5.0
221,730
2,513,068
10.0
695,980
3,209,048
148,400
3,357,448
1.5 70,803 3,428,251
1.0 315,000 3,743,251
If the County Commissioners maintain our current level of funding and the Board is willing
to use up to 40 percent of available fund balance, it is extremely unlikely that the Board
would need to consider reductions beyond these. In fact, it's possible that very few
reductions on this list would have to be made if these assumptions are accurate.
Nevertheless, for planning purposes, it would be extremely helpful for the Board to
tentatively agree on an order for making reductions. This would allow the administration to
make plans regarding notification of staff and identification of programs and services that
might not be available next year.
Summary
The Chapel Hill - Carrboro City Schools is facing major budget reductions in federal and state
funding in 2011 -12. Fortunately, the district is positioned well to meet these challenges, and
there is a distinct possibility that most programs and services can remain in tact and
personnel reductions can be minimized. In order for this to happen three conditions must be
met. First, we need for the County Commissioners to appropriate the same level of funding
1 -5.
for the school district as last year. Second, the Board of Education needs to be willing to
accept the administration's recommendation to be less conservative in its budgeting practices
by reducing the utility budget and projected salary expenditures by two percent. Third, the
Board must support the use of additional fund balance to avoid eliminating current
programming and staffing. There is a danger in this because it is not normally advisable to
use fund balance for ongoing expenditures; however, there will still be fund balance that
could be used in 2012 -13 and, hopefully, financial conditions will be turning around within
two years. In the event that further reductions must be made, the administration has
presented the Board of Education with a prioritized list to use once the state budget is
finalized.
Respectfully submitted,
Neil G. Pedersen
Superintendent
Revised
4/7/11
1 -6
CHAPEL HILL.
ARRBOBU
�C
Organizational Chart
2010 -11
Revised September 2010
1-7
CHAPEL HILL- CARRBORO CITY SCHOOLS
Board of Education Members and Principal Officials
Jamezetta Bedford, Chair
Mia Day Burrough, Vice -Chair
Michelle Brownstein
Jean Hamilton
Mike Kelly
Greg McElveen
Annetta Streater
Neil G. Pedersen, Superintendent
Denise Bowling, Assistant Superintendent
for Instructional Services
Todd LoFrese, Assistant Superintendent
for Support Services
Ruby Pittman, Executive Director of Budget and Finance
Lincoln Center
750 South Merritt Mill Road
Chapel Hill, NC 27516
(919) 967 -8211
March 4, 2011
1 -8
Chapel Hill — Carrborro City Schools
Principals
Principals
Emily Bivins
Marny Ruben
Cheryl Carnahan
Victoria Creamer, Interim
Darlene Ryan, Interim
Rita Bongarten
Amanda Hartness
Amy Rickard
Deshera Mack
Keri Litwak
Susan Wells
Debra Scott
Cicily McCrimmon
Phillip Holmes
Kelly Batten
Eileen Tully
Jessie Dingle
Laverne Mattocks
Flicka Bateman
Carrboro Elementary School
Seawell Elementary School
Estes Hills Elementary School
Ephesus Road Elementary School
Glenwood Elementary School
Frank Porter Graham
McDougle Elementary School
Morris Grove Elementary School
Rashkis Elementary School
Scroggs Elementary School
Culbreth Middle School
McDougle Middle School
Phillips Middle School
Smith Middle School
Carrboro High School
East Chapel Hill High School
Chapel Hill High School
Phoenix Academy High School
Hospital School, UNC Hospital
1 -9
Chapel Hill- Carrboro City Schools
2011 -12 Local Fund Budget Calendar
Updated 2/28/11
October, 2010 Cabinet develops proposed budget process and budget drivers
November, 2010 Kick off budget request process with schools and departments
December 17, 2010 Schools and Administrative Department submit new budget
requests
January, 2011 Departments present recommendations for fee increases
February 14-15,2011 Superintendent presents budget to Board of Education, Board
Planning Conference, Friday Center, Chapel Hill, NC
March 3, 2011 Board of Education work session on the budget, Town Hall,
Chapel Hill, NC at 7:00 pm
March 17, 2011 Board of Education work session and public hearing on the budget,
Town Hall, Chapel Hill, NC at 7:00 pm
April 7, 2011 Board adopts budget request, Town Hall, Chapel Hill, NC .at
7:00pm
April 26, 2011
Superintendent and Board present budget to BOCC at joint
meeting of school boards at Southern Human Services on
Homestead Road, Chapel Hill at 7:00 pm
May 17, 2011
County Commissioners' Budget Work Session, Manager presents
the 2011 -12 Operating Budget, Southern Human Services on
Homestead Road, Chapel Hill at 7:00 pm
May 19, 2011
County Commissioners' Budget Public Hearing, Hillsborough
Commons, (DSS Building), Hillsborough, NC at 7:00 pm
May 24, 2011
County Commissioners' Budget Public Hearing, Southern Human
Services on Homestead Road, Chapel Hill at 7:00 pm
May 26, 2011
County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
1 -10
2011 -12 Local Fund Budget Calendar
June 9, 2011 County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
June 14, 2011 County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
June 21, 2011 County Commissioners' approve budget at regular meeting,
Southern Human Services Center on Homestead Road, Chapel Hill
at 7:00 pm
July 21, 2011 Board of Education approves Budget resolutions for all Fund
Codes
1 -11
BUDGETS.
CHAPEL HILL - CARRBORO CITY SCHOOLS
2011 -2012 Local Fund Revenue Projections
Projected Student Enrollment
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
State projection of Students
11,740
11,577
11,834
11,741
11,718
Less: Out -of -County Tuition Paid
(131)
(131)
(131)
(146)
(157)
Existing Charter School students
140
140
140
140
140
Total County Resident Students
11,749
11,586
11,843
11,735
11,701
$ 58,404,481
$ 58,474,725 $
Projected Revenue
Change:
200,000
County Appropriation
Is
3,096
$
3,0961$
3,0961$
ACTUAL
3,118
$
3,1;27
Special District Tax
$
1,593
$
1,6361$
1,571
$
1,585
$
5
LOCAL REVENUES
County Appropriation
Special District Tax
Prior Year Special District Tax
Fair Funding
Sales Tax Revenue
Tuition - Regular School
Tuition - Preschool
Fines & Forfeitures
ABC Revenue
Interest Earned on Investments
Medicaid Reimbursements
Miscellaneous Revenue
Indirect Cost
Appropriated Fund Balance
TOTAL LOCAL REVENUES
2009 -2010
2009 -2010
BUDGET
ACTUAL
36,303,696
36,303,696
18,721,785
18,954,137
85,000
110,184
494,000
494,000
80,000
290,000
150,000
170,731
300,000
408,464
400,000
356,479
60,000
54,000
300,000
113,052
380,000
95,369
350,000
134,133
140,000
260,480
1,020,000
1,020,000
$ 58,404,481
$ 58,474,725 $
Projected Revenue
Change:
Budget Assumptions
$ 540,985
1. Assumes DPI's 2011 -12 student enrollment projection of 11,718.
2. Requests that the County fund the same amount of appropriation.
3. The county has only funded 117 of the 140 projected Charter School students. Revenue calculations are based on
11,701 or full funding of Charter School students.
4. The projected 2011 -2012 district tax one cent valuation amount is $987,247; the same as for 2010 -11. The current
district tax rate is $1884. A 1 % inflationary increase has been projected.
5. Assumes the County will continue the Fair Funding allocation of $494,000 to each district.
6. Carol Woods contribution of $45,000 is included in the miscellaneous revenue projection for 2011 -12.
7. Uses $1,535,379 of Local fund balance to"balance the 2011 -2012 budget.
Orange County Budget Office form
2 -2
2010 -2011
2010 -2011
2011 -2012
BUDGET
ESTIMATE
SUPT RECON
36,594,720
36,594,720
36,594,720
18, 599, 595
18, 599, 595
18,785,591
95,000
290,000
250,000
494,000
494,000
494,000
75,000
98,000
90,000
160,000
160,000
160,000
380,000
380,000
380,000
360,000
360,000
360,000
32,000
32,000
110,000
88,000
60,000
200,000
200,000
125,000
268,389
268,389
250,000
250,000
250,000
165,000
1,090,000
1,090,000
1,535,379
58,708,704
$ 58,904,704
$ 59,249,690
$ 540,985
1. Assumes DPI's 2011 -12 student enrollment projection of 11,718.
2. Requests that the County fund the same amount of appropriation.
3. The county has only funded 117 of the 140 projected Charter School students. Revenue calculations are based on
11,701 or full funding of Charter School students.
4. The projected 2011 -2012 district tax one cent valuation amount is $987,247; the same as for 2010 -11. The current
district tax rate is $1884. A 1 % inflationary increase has been projected.
5. Assumes the County will continue the Fair Funding allocation of $494,000 to each district.
6. Carol Woods contribution of $45,000 is included in the miscellaneous revenue projection for 2011 -12.
7. Uses $1,535,379 of Local fund balance to"balance the 2011 -2012 budget.
Orange County Budget Office form
2 -2
Local Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
5110 Regular Instructional Services
20,171,751
20,555,068
20,553,685
20,553,685
20,222,995
5112 Cultural Arts Services
131,800
124,883
171,960
171,960
135,158
5113 Physical Education Curricular Services
52,771
152,632
175,050
175,050
129,299
5114 Foreign Language Curricular Services
130,000
113,687
130,022
130,022
132,134
5116 Homebound /Hospitalized Curricular Ser.
475,520
568,325
531,881
531,881
485,577
5120 CTE Curricular Services
375,165
375,598
426,806
426,806
386,502
5210 Special Populations Services
6,336,377
5,672,961
5,503,679
5,503,679
6,585,262
5211 EC Homebound Curricular Services
6,120
6,120
6,120
6,120
5220 CTE Children w /Disabillities Curricular
464,044
474,326
474,326
474,326
5230 Pre -K Children w /Disabilities Curricular
106,086
112,847
112,847
112,847
5240 Speech and Language
643,543
761,970
714,555
714,555
643,543
5260 Academically Gifted
851,967
898,371
876,917
876,917
882,048
5270 ESL Services
1,065,591
813,707
883,953
883,953
1,088,736
5310 Alternative Instructional Services
305,866
202,245
122,255
122,255
316,005
5320 Attendance /Social Work Services
848,557
643,607
679,182
679,182
867,897
5330 Remedial and Supplemental
143,665
195,755
195,020
195,020
147,297
5340 Pre-K Services
587,112
443,437
475,275
475,275
605,003
5350 Extended day /year instruction
1,331
5353 Summer School
244,677
80,739
84,576
84,576
250,727
5401 Principal's Office
851,027
808,323
929,071
929,071
854,831
5402 Assistant Principal
828,566
865,091
891,584
891,584
842,974
5404 School Building Support
1,068,054
273,400
1,162,143
1,162,143
996,158
5501 Athletics
1,274,862
1,386,080
1,386,195
1,386,195
1,356,729
5502 Cultural Arts
119,863
129,788
90,829
90,829
123,787
5503 School Clubs /Student Organizations
326,297
271,768
271,768
5504 Before /After School Care
147,666
71,450
147,666
147,666
161,617
5810 Education Media
1,012,559
949,395
959,266
959,266
1,051,978
5820 Student Accounting
428,064
107,979
401,559
401,559
443,882
5830 Guidance Services
1,580,499
1,183,558
1,411,026
1,411,026
1,411,026
5840 Health Services
555,848
642,936
780,103
780,103
599,543
5841 ABC/Health Services
78,283
59,748
57,071
57,071
79,818
5850 Safety and Security
371,658
989,404
980,352
980,352
980,352
5860 Instructional Technology
121,789
70,000
70,000
5870 Staff Development
255,925
215,730
291,102
291,102
255,925
5890 Volunteer Services
273,239
285,499
273,239
273,239
282,129
5000 TOTAL INSTRUCT.SERVICES
41,216,595
40,590,913
42,221,083
42,221,083
42,912,225
SUPPORT SERVICES
6110 Regular Curricular Support
825,173
543,370
823,306
823,306
796,073
6120 CTE Curricular Support
17,950
118,041
118,009
118,009
18,428
6100 Sub -total Regular Instruction Support
843,123
661,411
941,315
941,315
814,501
2 -3
Local Fund Budget Summary
Summary by Purpose Code
SUPPORTSERVICES (continued►
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
6201 Children w /Disabilities Support
76,169
31,300
45,465
45,465
68,007
6207 ESL Support
122,577
67,552
71,629
71,629
174,487
6200 Sub -total Special Populations Support
198,746
98,852
117,094
117,094
242,494
6301 Alternative Programs Support
10,000
58,404,481
56,065,918
58,708,704
58,708,704
6304 Pre -K Readiness /Remedial Services
27,658
28,023
28,023
10,000
6300 Sub -Total Admin. Staff /Alternative Prog.
10,000
27,658
28,023
28,023
10,000
6400 Technology Support
1,299,406
1,314,333
1,376,851
1,376,851
1,419,025
6510 Support Services
6510 Telephones
104,083
85,635
104,083
104,083
59,083
6520 Printing and Copying Services
267,235
368,870.
349,913
349,913
267,235
6530 Public Utility and Energy Sery (new)
4,190,841
3,098,017
3,901,986
3,901,986
3,751,986
6540 Custodial Services
1,612,694
1,242,362
1,413,570
1,413,570
1,590,296
6550 Transportation
467,663
534,082
487,633
487,633
512,862
6570 Internal Services
6580 Maintenance of Plant
2,394,494
2,471,902
2,416,637
2,416,637
2,434,615
6500 Sub -total Operational Support
9,037,010
7,800,868
8,673,822
8,673,822
8,616,077
6611 Financial Services
759,006
327,223
736,670
736,670
736,670
6613 Risk Management
591,180
287,879
301,000
301,000
301,000
6621 Human Resource Services
577,103
330,577
532,780
532,780
525,372
6600 Sub -total Financial/Human Resources
1,927,289
945,679
1,570,450
1,570,450
1,563,042
6720 Research and Evaluation
333,395
348,712
367,704
367,704
338,439
6700 Sub -total Student Accountability
333,395
348,712
367,704
367,704
338,439
6910 Board or Education
64,079
51,577
65,563
65,563
65,563
6920 Legal Services
90,000
89,895
90,000
90,000
90,000
6930 Audit Services
40,000
59,901
60,000
60,000
60,000
6941 Office of the Superintendent
133,729
210,184
221,747
221,747
128,747
6942 Assistant Supt of Instruction
1,722,386
1,469,088
1,632,270
1,632,270
1,589,792
6943 Assistant Supt of Supp Sery
366,430
394,162
319,820
319,820
374,151
6950 Public Relations
230,852
198,078
231,521
231,521
234,193
6900 Sub -total Other Support
2,647,476
1
2,472,885
2,620,921
2,620,921
2,542,446
6000 TOTAL SYSTEMWIDE SUPPORT
16,296,445
13,670,398
15,696,180
15,696,180
15,546,024
TRANSFERS
8100 Charter School Funds
529,680
533,055
554,680
554,680
554,680
8100 Child Nutrition Transfers
350,000
668,556
225,000
225,000
225,000
8100 Transfers to Community Schools
11,761
11,761
11,761
11,761
11,761
8100 Other Transfers
591,235
TOTAL LOCAL FUND BUDGET
58,404,481
56,065,918
58,708,704
58,708,704
59,249,690
Orange County Budget Office form
2-4
CHAPEL HILL - CARRBORO CITY SCHOOLS
2011 -2012 SUPERINTENDENT'S RECOMMENDED LOCAL BUDGET REQUESTS
2011 -2012 State Projection
11,718
2010 -2011 State Projection
11.834
Projected Enrollment Change
-116
State Mandates AMOUNT
Anticipated increase in employee health insurance - (from $4929 to $5279; 7.1% increase) $ 275,601
Anticipated increase in employer state retirement match (from 10.51% to 11.62 %;10.6% incease) 361,116
Subtotal $ 636,717
Continuation of Current Services
Physical Education/Athletics Coordinator $ 75,000
Retain Exceptional Children positions currently funded by ARRA grants 500,000
Subtotal $ 575,000
Total of Continuation Budget Requests $ 1,211,717
Expansion Requests
Exceptional Children's Program: 2 teaching positions; 3 TA positions; .5 program facilitator;
.5 vocational planning teacher $ 316,433
Exceptional Children's Program: classroom supplies $2500; computer equipment $8100 10,600
ESL Program: increase in translation services budget 40,000
Transportation Department: additional bus driver position 31,235
Information Technology: 3 technology assistant positions to support high schools 114,000
Total of Expansion Requests $ 512,268
Grand Total of Continuation and Expansion Budget Requests $ 1,723,985
Recommended Budget Reductions
One -time budget allocation from Local fund balance for Literacy evaluation and support $ (70,000)
Reduce cleaning or custodial servicelstaff (38,000)
Eliminate signing bonuses for hard -to -fill teaching assignments (25,000)
Reduce utility budget due to impact of conservation measures (250,000)
2% Projected reduction in local salaries and benefits due to under - spending (800,000)
Total of Recommended Budget Reductions $ (1,183,000)
Local Budget Shortfall after Recommended Budget Reductions $ 540,985
Less: Increase in Local Revenues (25,606)
Additional Fund Balance Appropriation to balance the Local Budget at this time
2 -5
$ 515,379
Local Fund Revenue History
Year
County Appropriation
Per Student Increase
Special District Tax per $100 Value
District Tax
1,057
1990 -91
1,175
$ 118
0.1775
1991 -92
1,310
135
0.1735
1992 -93
1,310
-
0.1735
1993 -94
1,363
53
0.1575
1994 -95
1,451
88
0.1540
1995 -96
1,571
120
0.1540
1996 -97
1,782
211
0.1900
1997 -98
1,889
107
0.1790
1998 -99
2,040
151
0.1920
1999 -00
2,256
216
0.2200
2000 -01
2,395
139
0.2200
2001 -02
2,437
42
0.2020
2002 -03
2,516
79
0.1920
2003 -04
2,566
50
0.2000
2004 -05
2,623
57
0.2000
2005 -06
2,796
173
0.1834
2006 -07
2,957
161
0.1885
2007 -08
3,069
112
0.2035
2008 -09
3,200
131
0.2300
2009 -10
3,096
(104)
0.1884
2010 -11
3,096
-
0.1884
2011 -12
3,127
31
0.1884
For 2011 -12:
A $.01 Special District Tax increase is projected to generate $987,247 in additional revenue.
A $.01 County General Fund Property Tax rate is estimated to generate $1.5 million in additional
revenue.
* Re- evaluation year of property tax values
2-6
2011 -12 State Fund Revenue Projection
Orange County Budget Office form
2 -7
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BOE APPVED
ESTIMATES
SUPT RECOM
Revenue
$ 53,508,147
$ 54,903,580
$ 56,447,018
$ 54,642,288
$ 52,000,000
State Textbook Revenue
478,394
#$53,9E86,541
Total Revenue
$ 54,903,580
$ 56,447,018
$ 54,642,288
$ 52,000,000
Orange County Budget Office form
2 -7
State Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATES
SUPT RECOM
5110 Regular Instructional Services
32,787,469
32,175,951
36,421,953
36,421,953
32,500,000
5112 Cultural Arts Services
243,517
177,789
186,324
186,324
180,000
5113 Physical Education Curr. Serv.
149,147
157,454
287,537
287,537
287,000
5114 Foreign Language Curr. Serv.
393,559
153,864
161,444
161,444
160,000
5116 Homebound /Hospitalized Curr.
609,833
525,389
531,223
531,223
530,000
5120 CTE Curricular Services
2,856,889
2,838,327
2,954,006
2,954,006
2,950,000
5210 Children w /Disab. Curr. Serv.
3,222,868
3,637,603
3,439,655
3,439,655
3,400,000
5220 CTE Children w /Disab. Curr.
477,738
410,533
430,487
430,487
430,000
5230 Pre -K Children 2/Disab. Curr.
96,257
28,281
28,621
28,621
28,000
5240 Speech & Language Path. Ser.
282,116
476,543
507,903
507,903
500,000
5260 Acad /Intell. Gifted Curricular
546,679
565,583
564,263
564,263
560,000
5270 LEP Curricular Services
1,160,004
1,179,722
1,210,528
1,210,528
1,200,000
5310 Alternative Instructional Prog.
306,507
682,183
596,806
596,806
590,000
5320 Attendance and Social Work
501,089
737,357
727,765
727,765
727,000
5330 Remedial & Suppl. K -12 Serv.
126,311
103,287
263,322
263,322
260,000
5353 Summer School Instruction
626,747
496,621
493,359
493,359
490,000
5401 Principal's Office
1,549,884
1,526,373
1,533,984
1,533,984
1,500,000
5402 Assistant Principal
737,920
976,073
911,417
911,417
900,000
5404 School Building Support
971,425
727,843
5800 School Based Support Serv.
5810 Educational Media Services
554,855
730,454
694,332
694,332
694,000
5820 Attendance - Social Work
302,937
5830 Guidance Services
1,713,755
2,430,267
2,151,070
2,151,070
2,150,000
5840 Health Services
543,845
296,731
214,704
214,704
214,000
5000 INSTRUCTIONAL SERVICES
50,332,103
51,233,878
54,310,703
54,310,703
50,250,000
SUPPORT SERVICES
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATES
SUPT RECOM
6110 Regular Curricular Support
183,339
135,371
144,149
144,149
71,000
6120 CTE Support
160,333
131,515
128,888
128,888
6201 Children w /Disability Support
74,241
97,894
100,648
100,648
100,000
6207
37,034
6400 Technology Support
191,970
6540
1,613,327
612,765
6550 Transportation
1,063,167
1,302,562
1,221,007
1,221,007
1,200,000
6580 Maintenance of Plant
90,350
36,920
43,888
43,888
6611 Finance
29,081
442,634
6612
10,372
6621 Human Resources
90,401
294,013
85,111
85,111
6624
2,590
6900 Policy, Leadership & Public Rel.
6941 Office of the Superintendent
151,054
139,458
154,789
154,789
154,000
6942 Asst. Supt. for Instruction
126,311
103,287
112,764
112,764
90,000
2 -8
State Fund Budget Summary
Summary by Purpose Code
SUPPORT SERVICES
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BOE APPVD
ESTIMATES
SUPT RECOM
6943 Asst. Supt. for Support Serv.
72,834
86,200
98,719
98,719
90,000
6000 SUPPORT SERVICES
3,654,438
3,624,585
2,089,963
2,089,963
1,705,000
7200 Child Nutrition Services 45,1171 46,352 1 46,352 45,000
State Textbooks
TOTAL 1 53,986,541 1 L 54,903,580 L 56,447,018 1 $ 56,447,018 $ 52,000,000
*No planning allotments were provided for 2011 -12. 2011 -12 budget is a district estimate.
Orange County Budget Office form
2 -9
Summary of Changes
State Fund
2011 -12
No Stale planning allotment has been provided for 2011 -12.
The State budget amount included in the 2011 -12 projections are the district's own.
State budget information will be added to the budget documents as received.
Potential State budget reductions range from $2.6 million to $6.4 million.
No salary increases anticipated for 2011 -12.
The state retirement employer match rate increased from 10.51 %to 11.62 %.
The state health plan employer match rate increased from $4,929 to $5,279.
2 -10
2011 -2012 Federal Fund Revenue Projection
Proiected 2011 -12 Federal Grant Allotments
2009 -2010
2009 -2010
2010 -2011
2010 -2011
1 2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATES
ISUPTRECOM
Federal Revenue
$ 12,361,934
$ 8,253,352
$ 8,836,705
1 $ 11,000,000.1
$ 4,826,500
Proiected 2011 -12 Federal Grant Allotments
Amount
PRC017
Career Technical Education - Program Improvement
$ 80,000
PRC044
IDEA VI -B - Capacity Building & Improvement
16,000
PRC049
IDEA -VI -B - Preschool Handicapped
38,500
PRC050
Title I
1,200,000
PRC060
IDEA VI -B, Handicapped
2,550,000
PRC103
Improving Teacher Quality
500,000
PRC104
Language Acquisition
225,000
PRC 118
IDEA VIB Special Needs Targeted Assistance
17,000
PRC155
Race to the Top
200,000
Total
$ 4,826,500
"`$825,000 projected to carryover from 2010 -11 Federal grants to 2011 -12.
Orange County Budget Office form
2 -11
Federal Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
BUDGET
ACTUAL
BUDGET
ESTIMATES
SUPT RECOM
5110 Regular Instructional Services
$ 921,492
$ 768,088
$ 860,198
$ 2,600,000
$ 1,013,000
5120 CTE Curricular Services
6200 Instructional Staff
79,211
81,073
. 81,073
80,000
5210 Children w /Disabilities Curriculum
3,015,930
2,190,436
2,172,231
2,100,000
1,550,000
5230 Pre -K Children w /Disab. Curr.
6203 Pre -K Children w /Disab. Supp
231,006
212,775
288,260
200,000
5270 ESL Services
762,300
731,682
203,038
179,521
25,000
5320 Attendance and Social Work
89,912
88,817
90,587
91,812
90,000
5330 Remedial and Suppl. K -12 Serv.
1,277,322
1,118,637
735,216
1,006,616
900,000
5350 Extended DayNear Instruc.
1,000
21,255
1,437,949
180,000
180,000
5404 School Support
950,705
921,824
973,886
922,264
40,000
5840 Health Services
6600 Central Support
75,000
40,293
5850 Safety and Security Support
26,401
24,000
1,825,162
1,906,075
1,863,893
5800 Pupil Support
40,138
5870 Staff Development
15,000
178,000
5880 Parent Involvement Services
32,972
11,355
25,000
5000 INSTRUCTIONAL SERVICES
7,085,200
6,207,928
5,340,359
7,564,546
4,216,000
8100 Transfers
2009 -2010
2009 -2010
2010 -2011
2010 -2011
2011 -2012
SUPPORT SERVICES
BUDGET
ACTUAL
BUDGET
ESTIMATES
SUPT RECOM
6110 Support and Dev. Serv.
66,421
68,418
45,000
45,000
6200 Instructional Staff
361,540
206,101
281,617
250,000
250,000
6201 Children w /Disabilities Support
28,099
58,000
58,000
6203 Pre -K Children w /Disab. Supp
27,322
6301 Alt Progs & Services Supp
71,095
19,094
111,376
30,600
30,500
6400 Technology Support Sery
22,289
22,643
6500 Business Support
1,445,761
6540 Custodial /Housekeeping Services
1,437,949
1,377,049
1,400,000
6550 Transportation
40,000
44,855
40,293
40,000
40,000
6600 Central Support
40,293
6000 SUPPORT SERVICES
1,940,685
1,825,162
1,906,075
1,863,893
423,500
8100 Transfers
1 288,066
220,262
1 221,5161
168,328
165,000
OTHER
1 3,047,983
1 1,167,876
ITOTAL $ 12,361,934 $ 8,253,352 $ 8,635,826 $ 9,596,767 $ 47804,500
Orange County Budget Office form
2 -12
Summary of Changes
Federal Fund
For 2011 -12
* Federal stimulus and stabilization funds are expected to completely spent
by June 30, 2011.
* Federal grants received through the Department of Public Instruction are estimated
for the same amounts as received in 2010 -11.
2 -13
Community Schools Fund Budget Summary
REVENUE
After - school program
Summer Camp
Summer Youth Enrichment
District tuition assistance
Facility rental
Interest Income
Fund Balance Appropriated
Total Revenue
OPERATING EXPENSES
Salaries, wages and benefits
Supplies
Food
Purchased services /activities
Total Expenses
2009 -10 2010 -11 2010 -11 Percent
ACTUAL BUDGET PROPOSED Change
1,313,178 $ 1,380,356 $1,251,977
171,579
183,680
156,320
65,871
65,500
55,500
11,761
11,761
11,761
286,397
35,642
35,642
326
250
100
-
2,830
36,258
1,849,112
$ 1,680,019
$ 1,547,558
-9.3%
-14.9%
-15.3%
0.0%
0.0%
-60.0%
-7.9%
$ 1,419,564
$ 1,384,503
$ 1,305,920
-5.7%
32,091
69,023
52,703
-23.6%
150,943
147,705
127,630
-13.6%
27,029
78,788
61,305
-22.2%
$ 1,629,627
$ 1,680,019
$ 1,547,558
-7.9%
After - school program enrollment 690 695 620 -10.8%
2 -14
Summary of Changes
Community Schools Fund
For 2010 -11
Changes in Revenue
* Changes in revenue are due to expexted enrollment changes for 2011 -12
After - School, Teacher Workdays and 2011 Summer Camp.
Changes in Expenses
* Changes in operating expenses are due to a projected retirement increase to
11.62 %, a projected health insurance increase to $5,279, increases in printing
costs, a reduction in After- School and Summer Camp program supplies and
a reduction in SYE teachers.
2 -15
Child Nutrition Fund Budget Summary
OPERATING EXPENSES
Food
Salaries, wages and benefits
Supplies
Administrative expenses
Sodexho contract reimbursements
Indirect cost
TOTAL OPERATING EXPENSES
$ 1,584,606
2009 -10
2010 -11 2011 -12
1,508,750
ACTUAL
BUDGET PROPOSED
REVENUE
1,167,127
(5,000)
Sales of meals and supplemental sales
$ 1,913,553
$ 2,230,132 TBD
Federal reimbursements
1,685,927
1,592,933 -
Catering and miscellaneous
11,280
12,000 -
Summer Program
- _
Chartwells Guarantee
50,000 -
Indirect cost
255,796
308,700 -
School district subsidy
668,556
225,000 -
Sodexho reimbursement
5,000
- _
$ 4,540,112
$ 4,418,765 $ -
OPERATING EXPENSES
Food
Salaries, wages and benefits
Supplies
Administrative expenses
Sodexho contract reimbursements
Indirect cost
TOTAL OPERATING EXPENSES
$ 1,584,606
$ 1,434,188 TBD
1,436,671
1,508,750
218,370
-
899,898
1,167,127
(5,000)
-
255,496
308,700
$ 4,390,041
$ 4,418,765 $
2 -16
Summary of Recurring Capital Budget
School District
Fiscal Year 2011 -12.
2 -17
Category
Funding Amount
Capital Item
Justification/Description
Category 1-
Buildings &
Grounds
Category 2 -
Furniture &
Equipment.
Category 3
Vehicles
Superin Recomm
School
Carrboro Elementary
furniture/equipment
X
6,390
Ephesus Elementary
"
X
5,083
Estes Hills Elementary
X
5,286
FP Graham Elementary
X
4,993
Glenwood Elementary
X
5,443
McDougle Elementary
X
5,849
Morris Grove
X
7,190
Rashkis Elementary
X
6,165
Scroggs Elementary
X
6,909
Seawell Elementary
X
6,537
Culbreth Middle
X
7,461
McDougle Middle
X
7,664
Phillips Middle
X
7,326
Smith Middle
X
8,047
Carrboro High
X
9,546
Chapel Hill High
X
15,147
East Chapel.Hill High
X
16,240
Hospital School
X
564
Total
$131,837
District Projects
Technology Equipment
MIS Department Expenses
X
250,000
Classroom Furniture
Facilities Management Dept.
X
20,000
Child Nutrition Equip.
Child Nutrition Department
X
40,000
Custodial Supp /Equip
Facilities Management Dept.
X
20,000
Administrative Equip.
Administrative Tech. Dept.
X
55,000
Print Shop Equipment
Support Services Division
X
3,500
Cafeteria Equipment
Facilities Management Dept.
X
5,000
Equipment
Support Services Division
X
50,000
Cultural Arts Equip.
Instructional Services
X
5,500
Total $449,000
District Projects
Site Development
Drainage /Safety Improvements
X
107,733
Renovations
Painting, IAQ, Electrical, etc.
X
688,710
Floor Coverings
Carpet/Tile Installations
X
20,000
Roof Replacement
CIP Supplement
X
Roof Repairs
District Repairs
X
81,920
Playgrounds/Playfields
ISafety Comp./Major Maint.
X
240,000
Total
$1,138,363
2 -17
Summary of Recurring Capital Budget
School District
Fiscal Year 2011 -2012
* The Recurring Capital budget has been estimated at the same amount as 2010 -11.
2 -18
Category
Capital Item
Justification/Description
Category i -
Buildings &
Category 2 -
Furniture &
Equipment
Category 3
Vehicles
superin Recomm
District Projects
District Vehicles
Maintenance Dept. Trucks
45,000
Transportation Vehicles
Transportation Department
60,000
Contingency
Unknown Expenses
25,000
Total $ 130,000
Total Recurring Capital
$ 1,849,200
* The Recurring Capital budget has been estimated at the same amount as 2010 -11.
2 -18
2011 -2021
CAPITAL IMPROVEMENT PLAN
CHAPEL HILL - CARRBORO CITY SCHOOLS FUNDED PROJECTS as 1 of 3
CAPITAL INVESTMENTS PLAN 2011 - 2021
PENDING 1 10 YEAR CAPITAL INVESTMENT PLAN
2010.1 t LOWY Balance/ Year 1 Year 2 Year 3 Year 4 Year 5 Year 8 Year 7 Year 8 Year 9 Year 10 TEN YEAR
PROJECTTITLE BudgetedLottery/QeCB 2011-12 2012 -13 201314 2014 -15 2016 -16 201 &17 2017 -18 2018 -19 2019.20 1 2020 -21 TOTAL
ADA Requirements
25,000
50,000
50,000
50,000
75,000
30,000
35,000
50,000
75,000
100,000
540,000
Abatement Projects
-
District Abatement Project
33,000
35,1700
50,000
50,000
75,000
50,000
50,000
50,000
100,000
100,000
585,000
CHHS: Remove asbestos Floor Tile
140,000
60,000
200,000
Estes Hills: bathroom floor the removal
35,000
FP Graham: removal of canopy material
16,000
Athletic Facilities
Cuibreth: Gym Bleachers/Wood Floor
100,000
700000
Phillips: Gym Bleschers/Wood Floor
100,000
100,000
CHHS: Stadium/Soccer Field Lighting
CHHS: Gym Wood Floor/Bleachers
295,000
ECHHS: Athletic Fieldsrrrack
175,000
175,000
Classroom/Building improvements
Carrboro Element Mattrooms/ Casework
80,000
145,000
145,000
Estes Hills: Bathrooms/Casework
50,000
195,000
195,000
Ephesus: Balhrooms/Classroom Casework
50,000
162,356
162,356
FG Graham:Bathrooms/Mtermedlate Bid Casework
100,000
180,554
355,554
Seawall: PODS Casswork/Bathrooms
"
94,634
153,954
248,588
Culbrett: Locker Room Bathrooms
40,000
40,000
Phil/ 8: SativoomsfAuditorium Seating
75,000
75,000
75,000
CHHS: Bathroom Improvements
150,000
ECHHS: auditorium stage curtins
35,000
Doors/Hardware/Canooes
District Hardware and Door Replacements
75,000
100,000
McDElm: Canopy at Kiss and Go
145,000
145,000
Seawall: Expand canopies
125,000
125,000
FPG: Cawpy at Kias n Go and Bus Circle
75,000
75,000
Ephesus: Canopy at Kiss and Go
76,000
75,000
Estes Hills: replace exterior wood doors
8,000
Electrical Systems
All Schools: Increase Electrical Distribution
148,284
124,456
126,429
125,000
129,W9
150,006
151,011
160,286
150,000
150,000
150.0001
1,407,091
Energy Efficlenc / Lightin Im rovemnets
CHHS: A Bld-UghUng Upgrades/Ceiling
225,000
FPG: Lighting Upgrades/Effidericy
185,000
185,000
Ephesw. Lighting U es/Efndency
125,000
125,000
Culbrett: Lighting U rades/Emdency
150,000
150,000
Phillips: Lighting Upgrades/Efficiency
150,000
150,000
3 -1
I PR(LIFr_T TITI P
PENDING 1 10 YEAR CAPITAL INVESTMENT PLAN
2010.11 l.allery BalaneN Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 TEN YEAR
a„a eleereeetiroseB 2011 -12 2012 -13 2013 14 2014 -15 2015 -16 2016 -17 2017 -18 2018 -19 2019 -20 1 2020 -21 TOTAL
CHAPEL HILL - CARRBORO CITY SCHOOLS
r9APITAI INVPCTMPNTC PI AN 1011 - 7871
PENDING
2010 -11 I.dlery Belancs/
Budgetedloaery/0SCS
10 YEAR CAPITAL INVESTMENT PLAN
TEN YEAR
TOTAL
2011 -21 CIP FUNDING
Year 1
2011 -12
Year 2
2012 -13
Year 3
2013 -14
Year 4
201415
Year 5
2015 -16 1
Year 6
2016 -17
Year 7
2017 -18
Year 8
2018 -19
Roofing Projects
Year 10
2020 -21
McDou le EIn1IMdl: Replacement
CIP FUNDING SOURCES:
Glenwood: Primary and Multi Purpose Builtings
Long Range Pay -As- You- GoFunds- Projects
1,596,548
1,620,496
1652,906
1,690,097
1,732,349
1,775,658
Ephesus Elm: 1991 Building Addition
381,710
1,912,189
1,959,994
17,625,836
830,000
938,363
938,363
938,363
938,363
Phillips: 1990 Media Center Wing/Auditorium
938,363
938,363
938,363
938,363
9,383,830
Lottery Proceeds - Balance
1,496,647
CHHS:8 Bid -caf, aux gym, weight rmNoc Bid
QSCSs
4,630,000
Window Replacements
TOTAL CIP FUNDING
8,956,647
2,534,911
2,558,859
2,591,269
Ephesus: replace Windows In Origional Bld
2,670,7121
2,714,021
2,758,412
2,803,913
2,850,552
2,898,357
27,009,466
150,000
150,000
Seawall: Replace ClassroomlBid Windows
300,000
300,000
Culbreth: Replace ClassrooMBld Windows
100,000
150,000
250,000
Phillips: Replace Classrooml8ld Windows
100,000
150,000
250,000
CHHS: Window Replacements
104,321
150,000
254,321
Planning for Future Projects
200,000
250,000
250,000
250,000
300,000
300,000
300,000
300,000
300,000
2,600,000
Technology: Total of Listed Categories
1,267,455
1,279,430
1,295,635
1,314,230
1,335,356
1,357,010
1,379,206
1,401,959
1,425,276
1,449,1801
13,504,737
Network infrastructure
650,500
656,646
664,963
674,606
685,349
696,463
707,854
719,532
731,499
743,767
6,931,079
Enferpdse Software
180,000
181,701
184,002
186,843
189,643
192,718
195,871
199,102
202,413
205,808
1,917,901
Instructional Computers 6 Technology
357,455
360,832
366,402
370,647
376,605
382,712
388,972
395,389
401,966
408,706
3,808,685
AdministrativeComputers
55,000
55,520
56,223
57,030
57,946
58,886
69,8491
60,837
61,848
62,886
686,025
Network Printers
20,500
20,694
20,956
21,257
21,598
21,948
22,307
22,675
23,053
23,439
218,427
Community Access Technology
4,000
4,038
4,089
4,148
4,214
4,283
4,353
4,424
4,498
4,574
42,621
Sub -Total
6,956,647
2,534,911
2,556,859
2,591,269
2,628,460
2,670,712
2,714,021
2,758,412
2,803,913
2,850,552
2,898,357
27,009,466
TOTAL EXPENDITURES -10 YEAR CIP
6,966,647
2,534,911
2,558,859
2,591,269
2,628,480
2,670,712
2,714,021
2,758,412
2,803,913
2,850,562
2,898,357
27,009,466
CHAPEL HILL - CARRBORO CITY SCHOOLS
r9APITAI INVPCTMPNTC PI AN 1011 - 7871
' -2
PENDING
2010 -11 I.dlery Belancs/
Budgetedloaery/0SCS
10 YEAR CAPITAL INVESTMENT PLAN
TEN YEAR
TOTAL
2011 -21 CIP FUNDING
Year 1
2011 -12
Year 2
2012 -13
Year 3
2013 -14
Year 4
201415
Year 5
2015 -16 1
Year 6
2016 -17
Year 7
2017 -18
Year 8
2018 -19
Year 9
2019 -20
Year 10
2020 -21
CIP FUNDING SOURCES:
Long Range Pay -As- You- GoFunds- Projects
1,596,548
1,620,496
1652,906
1,690,097
1,732,349
1,775,658
1,820,049
1,865,550
1,912,189
1,959,994
17,625,836
830,000
938,363
938,363
938,363
938,363
938,363
938,363
938,363
938,363
938,363
9,383,830
Lottery Proceeds - Balance
1,496,647
QSCSs
4,630,000
TOTAL CIP FUNDING
8,956,647
2,534,911
2,558,859
2,591,269
2,628,460
2,670,7121
2,714,021
2,758,412
2,803,913
2,850,552
2,898,357
27,009,466
' -2
CHAPEL HILL - CARRSORO CITY SCHOOLS
CAPITAL INVESTMENTS PLAN 2011- 2021
UNFUNDED - Major Projects
PROJECTS:
UNFUNDED MAJOR PROJECTS pg 1 of 2
10 YEAR UNFUNDED CAPITAL PROJECTS
2011-12 I 012-13 I 2013-14 I 2014 5 I 015 6 I 2016 7 I 017 --18 I 018 9 1 019- 0 I 7wn-,yo I Tn�R
3 -3
Abatement Projects
Phillips: Remove Asbestos Floor Tile
+;
265,000
265,000
Athletic Facilities:
CHHS: Stadkxn Synthetic Field
750,000
750,000
CHHS: Soccer Field Improvements
250,000
250,000
CHHS: Athletic Fields
150,000
CHHS: Baseball field Balhroom/Concesslan Bid .
500,000
500,000
ECHHS: Stadium Synthetic Field
750,000
750,000
CHHSIECHHS: new stadium tracks
250,000
Carboro Elementary: Mufti purpose field
125,000
125,000
Scruggs: Aedesc Fkrld
150,000
150,000
McDougle Mdl: Tennis Courts
250,000
250,000
Playfields(10): Provide Potable Water
120,000
120,000
Cafeterias: Kitrchen Equipment Replacements
150,000
150,000
150,000
450,000
ClassroomlBullding Improvements:
Carboro Eim: Auditorium lighlbWaccustics
100,000
100,000
Estes Hills: Lobby /Entrance Improvements
25,000
25,000
Seawall: Admin Building Improvements
50,000
5D 000
McDo le: Library carpet
30,000
30,000
Phillips: Science Classrooms Casework
75,000
75,000
Smith: Cafeteria Sound Panels
50,000
50,000
DoorsiliardwarelCano ies
Scro gs: Canopies-Mobile Units, other areas
175,000
175,000
Mechanical Systems:
Catrboro Elm: HVAC Digital Cpntrols
25,000
25,000
Ephesus: HVAC Digital Controls
45,000
45,000
Estes Hills: HVAC Digital Controls
25,000
25,000
Glenwood: HVAC Digital Controls
45,000
45,000
FP Graham: Replace Gym Heat Pumps
75,000
75,000
FP Graham: HVAC Digital Controls
25,000
25,000
Seawall: Replace 9 Heat Pumps In PODS
135,000
135,000
Seawall: HVAC Digital Controls
45,000
45,000
Culbreth: Replace 1997 Roof Top Units
300,000
300,000
Culbreth: Dud Replacement
250,000
250,000
Phillips: Replace Heat Pumps In 1990 Addition
150,000
150,000
ECHHS: 1996 Chiller Replacement
250,000
250,000
Lincoln Center. HVAC System Replacements
650,000
650,000
3 -3
CHAPEL HILL - CARRBORO CITY SCHOOLS
CAPITAL INVESTMENTS PLAN 2011 -2021
UNFUNDED - New Schools and Facilities
UNFUNDED NEW SCHOOLS and FACILITIES an 1 of 1
PROJECTS:
10 YEAR UNFUNDED NEW SCHOOLS and FACILITIES
TEN YEAR
TOTAL
Years
2011 -12
Year
2012 -13
Year
201314
Year
2014 -15
Year
2015 -16
Year
2016 -17
Year
2017 -18
Year
2018 -19
Year
2019 -20
Year 10
2020 -21
OPENS:
Carrboro High School:
2011
546,224
546,224
Athletic Stadium: Bathrooms/Concession
Elementary School #1111
2013 -14
4,249,454
14,025,257
2,288,406
20,563,117
Culbreth Middle School: Science Labs
2014
409,087
1,784,451
2,193,538
McDougle Middle School: Auditorium
2014
592,282
2,362,254
2,954,536
Middle School #5
2018 -19
877,037
5,018,603
20,650,710
3,774,449
30,320,799
TOTAL UNFUNDED PROJECTS
4,795,678
15,026,626
6,435,111
877,037
5,018,603
20,650,710
3,774,449
-
51,782,536
Notes:
Elementary School #11 and Middle School #5 opening dates are based on CHCCS District enrollment projections. Nov. 15, 2010 SAPFO projections have not been certftfed.
3 -4
STATISTICAL PROFILE
State of North
Carolina
Financial Perspective
Governmental and Business -type Activities
for Fiscal Year 2009 -2010
Revenue Sources
Orange
County
l
State of North Carolina
Orange County
Federal
School Food Service
Child Care
Other
Total
Child Care
= ederal
god
Service
$55,475,547
42,643,077
9,864,399
3,855,275
1,837,351
22,902,958
$ 136,578,607
*Charter payments and indirect costs
Source: 2009 -10 Audited Financial Statements
4 -1
nstructional
Services
Expenditures /Expenses
Other -
Interest on
long -term
debt
System -wide
Support
Services
Child Care unallocated Charges
Instructional Services
$ 102,658,017
System -wide Support Services
23,000,808
Ancillary Services
34,044
Non - Programmed Charges
492,838
Depreciation - unallocated
5,470,036
School Food Service
4,218,982
Child Care
1,616,225
Other - Interest on long -term debt
31,171
Total
$ 137,522,121
CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION
Net Assets by Component
Last Eight Fiscal Years
IGovemmental activities
2003
2004
2005
2006
2007
2008
2009
2010
Invested in capital assets, net of related debt $ 109,294,577
$ 116,238,054
$ 115,208,636
$ 126,102,764
$ 143,000,072
$ 163,483,300
$ 166,983,726
$ 163,949,217
Restricted 700,224
711,927
838,723
820,219
828,491
880,818
899,663
1,030,281
Unrestricted (deficit) 127,315
3,608 022
(2,263,039)
653,029
387,063
162,415
41,399
1,790,409
$ 110,122,116
$ 113,341,959
$ 113,784,320
$126,269,964
$ 144,215,626
$ 164,526,533
$ 167.924.788
$ 166.769.907
Business -type activities
$ 167,001,212
$163,992,197
Invested in capital assets, net of related debt
$ 222,980
$ 176,774 $
Unrestricted (deficit)
(11,174)
(15,675)
4,580,324
$ 211,806
$ 161,099 $
District -wide
2003
2004
Invested in capital assets, net of related debt
$109,517,557
$116,414,828 $
Restricted
700,224
711,927
Unrestricted (deficit)
116,141
(3,623,697)
$ 110.333.922
$ 113.503.058 $
131,180 $ 89,007 $ 47,546 $
170,427) 325,420 108,657
(39,247) $ 414,427 $ 156.203 $
2005 2006 2007
115,339,816 $126,191,771 $143,047,618
838,723 820,219 828,491
1
Source: Chapel Hlil- Carrboro City Schools Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Note: This table is a ten year schedule. However, GASB 34 was implemented for the year ended June 30, 2003. Therefore,
there are only eight years of comparative data noted above.
4 -2
17,486 $ 17,486 $ 42,980 II
96,627 96,627 282,203
14,113 $ 114,113 $ 325.183
2008 2009 2010
3,495,808
$ 167,001,212
$163,992,197
880,818
899,663
1,030,281
203,698
138,026
2,072,612
4,580,324
$ 168,038.901
$ 167.095.090
CHAPEL HiLL- CARRBORO CITY BOARD OF EDUCATION
Changes in Net Assets
Last Eight Fiscal Years
Year Ended June 30
2003
2004
2005
2006
2007
2008
2009
2010
Expenses:
Governmental Activities:
Instructional services
$ 71,1312,700
$
75,593,624
$
76,145,391
$ 78,719,653
$
86,739,513
$
100,952,549
$
107,177,216
$ 102,658,017
System wide support services
21,705,332
24,880,909
25,583,561
25,141,611
27,399,783
21,027,599
22,067,945
23,000,808
Ancillary services
337,941
309,376
314,160
478,600
622,045
50,456
3,826
34,044
Non - programmed charges
303,155
133,180
254,972
301,204
418,143
463,074
416,950
492,838
Interest on long -term debt
-
-
-
-
4,349
51,977
39,912
31,171
Unallocated depreciation expense
3,176!324
3,250,965
3153,570
3,704,445
3,792,816
3,914,010
4,000,727
5,470,036
Total governmental activities
97,135 452
104 168,054
105,451,654
108,345,513
118,976,649
126,459 665
133,706 576
131,686 914
Business -type activities:
School food service
21913,396
$
3,104,594
$
3,196,780
$ 3,315,653
$
3,870,536
$
4,225,769
$
4,076,671
$ 4,218,982
Child Care
1;535,374
$
1,504 925
$
1,471,514
$ 1,581,550
$
1,718,892
$
1,704 503
$
1,704,113
$ 1,616,225
Total business -type activities
4;448,770
4,609,519
4,668,294
4 897 203
5,589 428
6,930,272
5,780,784
5,836,207
Total district wide
$101,584,222
$ 108,777,573
$ 110,119,948
$ 113,242,716
$ 124 566,077
$
132,389,937
$
139,487 360
$ 137,522,121
Program Revenues:
Governmental activities:
Charges for services - tuition and fees
$ 474,908
$
2,666,909
$
2,615,947
$ 2,536,093
$
2,802,216
$
286,819
$
3,224,006
$ 3,157,212
Operating grants and contributions
51,807,762
51,873,963
53,677,352
55,522,004
60,147,394
67,633,275
66,801,812
65,210,618
Capital grants and contributions
525,856
663,209
842,199
659,835
370,572
426,185
290,592
129,328
Total governmental activities program revenues
52,808,526
55,204,081
57,135,498
58,717,932
63,320,182
68,345,279
70,316,410
68 497,158
Business -type activities:
Charges for services
School food service
11777,144
1,933,458
1,673,683
1,816,782
1,990,981
2,017,352
2,012,281
1,913,553
Child care
1,547,370
1,515,108
1,492,568
1,703,659
1,703,572
1,660,945
1,820,931
1,837,025
Operating grants and contributions
;944,649
1,036,541
1,095,463
1,252,370
1,539,327
1,737,831
1,595,932
1,685,927
Capital grants and contributions
-
-
-
-
-
-
31,955
Total business -type activities program revenues
41269,163
4,485,107
4,261 714
4,772,811
5,233,880
5,416,128
5,429,144
5,468,460- 468 460
Total district -wide
$ 57!077,689
$
59 689,188
$
61,397,212
$ 63,490,743
$
68,554,062
$
73 761,407
$
75,745 554
$ 73,965,618
Not
Governmental activities
$ (44;326,926)
$
(48,963,973)
$
(48,316,156)
$ (49,627,581)
$
(55,656,467)
$
(58,114,386)
$
(63,390,166)
$ (63,189,756)
Business -type activities
(179,607)
124,412
406,580
(124,392)
(355,548)
514,944
(351,640)
366,747
Total district -wide
$ 441506,533
$
L49,088,38§1
$
48,722,736
$ 49,751 973
$
56 012,015
$
58 628 530
$
63,741,806
$ 63,556,503
4 -3
CHAPS E HILL - CARRBORO CITY BOARD OF EDUCATION
Changes in Net Assets (Continued)
Last Eight Fiscal Years
Year Ended June 30
General Revenues and Other Changes in Net
3overnmental activities:
Unrestricted county appropriations - operating
Unrestricted county appropriations - capital
Unrestricted State appropriations - operating
Unrestricted State appropriations - capital
Unrestricted Federal appropriations - capital
Investment earnings, unrestricted
Miscellaneous, unrestricted
Transfers
Total governmental activities
3usiness -type activities:
Unrestricted State appropriations - operating
Investment earnings, unrestricted
Miscellaneous, unrestricted
Transfers
Total business -type activities
Total district -wide
'hangs in Net Assets
3overnmental activities
3usiness -type activities
2004
2006
2009 2010
$ 26,201,624 $ 27,479,294 $ 28,816,278 $ 30,372,967 $ 33,121,357 $ 34,935,883 $ 56,849,123 $ 55,862,017
14,421,528 10,743,613 5,664,955' 16,865,918 24,015,067 25,561,903 9,171,128 5,845,381
77,495 40,332 99,843 259,385 425,481 450,995 248,970 113,561
12,840,636 13,854,110 14,383,675 15,193,011 16,162,234 17,862,689 925,786 791,405
(65,407) (73,705) (206,234) (578,066) (122,000) (386,177) (406,883) (577.192
19,819 -
65,407 73.705
25,555 5,079 625
33,415
22,000 386,177 406.883 577.192
$ 9,148,950 $ 3,079,671 $ 442,361 $ 12,485,634 $ 17,945,672 $ 20,310,907 $ 3,397,958 $ (1,154,584)
(94,381) (50,707) (200,346) 453,674 (200133) (102,412) 60,322 211.070
Source: Chapel Hiil- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Note: This table Is a ten year schedule. However, GASB 34 was InIplemenled for the year ended June 30, 2003. Therefore,
there are only eight years of comparative data noted above.
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform Chart of Accounts
required to be used by all Local Education Agencies In North Carolina.
4 -4
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Governmental Funds
Changes in Fund Balances
Last Ten Fiscal Years
Year Ended June 30 2001 2002 2003 2004 2005
State of North Carolina
Orange County
U.S. Government
Other
Total revenues
Expenditures
Instructional services
System -wide support services
Ancillary services
Non - programmed charges
Debt service - principal
Capital outlay
Total expenditures
Revenues. over (under) expenditures
Other financing sources (uses)
Transfers from (to) other funds
installment purchase obligations
$41,691,685 $44,456,004 $45,748,986 $47,229,446 $ 49,564,687
39,029,286 36,855,407 40,623,152 38,222,907 34,481,233
3,143,286 3,542,490 4,508,736 5,307,726 4,954,864
15,415,332 17,144,049 15,578,351 16,700,657 17,253,167
99.279.589 101.997.950 106.459,225 107,460,736 106,253, 951
61,073,050
66,422,521
71,206,862
74,754,669
76,114,340
21,363,045
22,513,017
20,202,521
21,644,812
21,628,707
149,149
310,504
337,941
309,376
314,160
390,571
415,165
412,569
-
-
-
-
-
419,929
797,250
16,243,889
12,683,300
14,724,089
13,245,075
6,069,782
99, 219, 704
102, 344, 507
106, 883, 982
110, 373, 861
104, 924, 239
Expenditures
59,885
(346,557)
(424,757)
(2,913,125)
1,329,712
$ (11,761) $ (11,761) $ (65,407) $ (73,705) $
(11761) (11,761) (65,407) 36ts,t5z5
Net change in fund balances $ 48,124 $ (358,318) $ (490,164) $ (2,544,500) $ 1
Year Ended June 30 2006 2007 2008 2009
State of North Carolina
$51,235,505
$55,717,793
$59,630,771
$60,922,569
$ 55,475,547
Orange County
47,238,885
57,136,424
60,497,786
47,036,977
42,643,077
U.S. Government
4,946,334
4,800,173
5,293,013
5,726,314
9,864,399
Other
18,154,810
19,541,912
21,863,500
23,959,296
23,474,646
Total revenues
121,575,534
137,196,302
147,285,070
137,645,156
131,457,659
Expenditures
Instructional services
78,231,187
86,185,395
101,462,067
106,935,9_71
_ 102,689,608
_ _ _
System -wide support services
22,607,917
23,611,655
18,627,203
19,848,927
19,658,874
Ancillary services
478,600
665,695
50,456
46,025
34,044
Non - programmed charges
467,526
526,474
591,395
579,216
753,318
Debt service - principal
388,575
410,122 •
515,946
674,050
511,763
Capital outlay
16,595,509
25,699,612
26,649,049
9,150,703
5,118,725
Total expenditures
118,769,314
137,098,953
147,896,116
137,234,892
128,766,332
Revenues over (under) expenditures
2,806,220.
97,349
(611,046)
410,264
2,691,337
Other financing sources (uses)
Transfers from (to) other funds
$ (578,066)
$ (122,000)
$ (386,177)
$ (398,639)
$ (577,192)
Installment purchase obligations
1,791,417
209,328
387,981
Total other financing sources (uses)
$ (578,066)
$ 1,669,417
$ (175,849)
$ (10,658)
$ 577,192)
Net change in fund balances
$ 2,228,154
$ 1,766,766
$ (787,895 )
$ 399,606
$ 2,114,145
Source: Chapel Hill - Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform Chart of Accounts
required to be used by all Local Education Agencies in North Carolina.
4 -5
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Governmental Funds
Fund Balances
Last Ten Fiscal Years
Year Ended June 30
2001
2002
2003
2004
2005
General Fund
Reserved
$1,821,253
$
919,266
$ 601,646
$1,425,638
$
431,966
Unreserved
2,317,233
2,751,761
2,591,263
1,166,249
3,195,773
Total General Fund
$4,138,486
$
3,671,027
$3,192,909
$2,591,887
$
3,627,739
All Other Governmental Funds
Reserved
Unreserved, reported in
Special Revenue Funds
-
-
700,224
711,927
838,723
Capital Projects Fund
839,027
1,026,526
923,924
(1,031,247)
(767,537
Total all other governmental funds
$ 839,027
$
1,026,526
$1,624,148
$ (319,320)
$
71,186
Year Ended June 30
2006
2007
2008
2009
2010
General Fund
Reserved
$ 605,293
$
1,173,547
$1,210,499
$1,569,752
$
1,034,519
Unreserved
4,954,863
5,640,941
4,333,818
5,160,768
7,135,658
Total General Fund
$ 5,560,156
$
6,814,488
$ 5,544,317
$ 6,730,520
$
8,170,177
All Other Governmental Funds
Reserved
Unreserved, reported in
__Sp JaI Revenue Funds_
820,219
828,491
_880,818
89_9,663
1,030,281
Capital Projects Fund
(453,296)
49,369
479,319
(313,421)
668,782
Total all other governmental funds
$ 366,923
$
877,860
$1,360,137
$ 586,242
$
1,699,063
Source: Chapel Hill - Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
4 -6
t Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Other revenue Includes Interest earned, gain on disposal of foxed assets, ind(rect costs not paid, and other revenue.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (GPI -U) (Calendar years 1982 -1984 a 100).
4 -7
CHAPEL DILL- CARRBORO CITY BOARD OF EDUCATION
Expressed in Constant Dollars
Proprietary Fund - Food Services Operations
Year ended June 30
2001
2002
845,769 $
2003
829,666
2004
$ 902,641 $
Revenues by Source
2006
848,171 $
2007
929,496 $
2008
941,808 $
2009
939,440 $
2010
893,349
Food Sales $
Federal Reimbursements
Last Ten Fiscal Years
351,584
378,481
419,455
460,526
486,825
512,367
567,640
654,761
647,457
Federal Commodities
72,040
56,535
62,532
107,547
Expressed in Nominal Dollars
50,895
114,480
60,268
122,293
68,617
137,655
Year ended June 30
2001
1,643,251
2002 i
$ 1,811,637 $;
2003 2004 2005 2006
1,777,144 $ 1,933,458 $ 1,676,683 $ 1,816,782 $
2007 2008
1,990,981 $ 2,017,352 $
2009
2,012,281 $
2010
1,913,553
Food Sales $
Federal Reimbursements
669,962
753,092
810,706 898,473 986,446 1,042,779
109,017 129,094
1,097,491 1,215,885
146,978 170,504
1,402,498
193,434
1,386,853
299,074
Federal Commodities
154,310
167,451
121,098
293,252
133,943 133,068
230,366 245,735 245,217 261,951
294,858 351,442
166,249
255,466
Other
-
-
65.407 73,705 206,234 578,066
122,000 386,177
505,161
668,556
t Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Other revenue Includes Interest earned, gain on disposal of foxed assets, ind(rect costs not paid, and other revenue.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (GPI -U) (Calendar years 1982 -1984 a 100).
4 -7
Expressed in Constant Dollars
Year ended June 30
2001
2002
845,769 $
2003
829,666
2004
$ 902,641 $
2005
782,765 $
2006
848,171 $
2007
929,496 $
2008
941,808 $
2009
939,440 $
2010
893,349
Food Sales $
Federal Reimbursements
767,157 4i
312,774
351,584
378,481
419,455
460,526
486,825
512,367
567,640
654,761
647,457
Federal Commodities
72,040
56,535
62,532
107,547
62,123
114,722
50,895
114,480
60,268
122,293
68,617
137,655
79,600
164,072
90,305
77,614
139,624
119,265
Other
78,175
136,906
30 535
34,409
96,281
269,872
56,956
180,288
235,836
31211 8
State/L ocal Reimburse
-
146 $
-
1,390 794 $
1,408,761
$ 1 533,350 $
1,504,947 $
1,787,429 $
1,705,091 $
1,769,336 $
1 920 342 $
1,992,548
Totals _$_1,230j_
t Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Other revenue Includes Interest earned, gain on disposal of foxed assets, ind(rect costs not paid, and other revenue.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (GPI -U) (Calendar years 1982 -1984 a 100).
4 -7
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Proprietary Fund'- Food Services Operations
Expenses by Category
Last Ten Fiscal Years
i
i
Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Nominal dollars reflect actual dollars of the period of the transacilon. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price index
for Ali Urban Consumers (CPI -U) (Calendar years 1982 -1984 =100).
EM
Expressed in Nominal
Dollars
Year ended June 30
Purchased Food
Donated Commodities
Salaries and Benefits
Other
Totals
Year ended June 30
Purchased Food
Donated Commodities
Salaries and Benefits
Other
Totals
2001
$ 981,845 $
96,847
1,170,689
423,601
$ 2,672,982 $
2002 '
1,055,993 $;
?
1,354,535
599 279
3,009,807 $i
2003
1,155,373
1,379,688
305,802
2,840,863
2004 ,
$ 1,218,702 $
1,471,631
364,667
$ 3,055,000 $
2005
1,318,750 $
1,416,762
414,930
3,150,442 $
2006
1,324,436 $
1,367,107
596,763
3,288,306 $
2007
1,311,029 $
1,413,905
849,578
3,574,512 $
2008
1,479,112 $
1,538,768
876,858
3,894,738 $
2009
1,448,704 $
193,434
1,510,710
1,121,160
4,274 008 $
2010
1,285,532
299,074
1,436,671
1,368 764
4,390,041
i
Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Nominal dollars reflect actual dollars of the period of the transacilon. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price index
for Ali Urban Consumers (CPI -U) (Calendar years 1982 -1984 =100).
EM
Expressed in Constant Dollars
Year ended June 30
Purchased Food
Donated Commodities
Salaries and Benefits
Other
Totals
2001
$ 458,378 $
45,213
546,540
197,760
$ 1,247,891 $
2002
492,994 $
-
632,369
279,775
1,405,138 $
2003
539,390
-
644,112
142,765
1,326,267
2004
$ 568,955 $
-
687,036
170,246
$ 1,426 237 $
2005
615,663 $
-
661,420
193,711
1,470,794 $
2006
618,317 $
638,239
278,601
1,535 157 $
2007
612,058 $
660,086
396,628
1,668,772 $
2008
690,528 $
718,379
409,364
1,818,271 $
2009
676,332 $
90,305
705,280
523,417
1,995,334 $
2010
600,155
139,624
670,715
639.012.
2,049,506
i
Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2010
Nominal dollars reflect actual dollars of the period of the transacilon. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price index
for Ali Urban Consumers (CPI -U) (Calendar years 1982 -1984 =100).
EM
Table 8
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Average Daily Membership
Last Tern Fiscal Years
14,000 `
I
13,500
13,000
12,500
12,000
11,500
11,000
10,500
to
10,000
9,500
9,000
2001 2002
-M- Avg Daily Membership 9598 9,997
2003
2004
2005
2006
2007
2008
2009
2010
10,347
10,662
10,705
10,973
11,060
11,395
11, 614
11,504
Source: North Carolina Public School Statistical Profile 4-9
Chapel Hill - Carrboro City Board of Education
Student Statistics
Last Ten Fiscal Years
Year Ended
30 -Jun
Teaching
Staff
Students
Pupil/
Teacher ratio
Student Attendance
Percentage
Students receiving free/
Reduced lunch percentage
2010
972
11,504
12
96.01%
20.30%
2009
997
11,614
12
95.95%
20.70%
2008
897
11,395
13
95.84%
21.10%
2007
882
11,060
13
95.76%
21.00%
2006
873
10,973
13
96.08%
16.00%
2005
862
10,705
12
96.24%
14.30%
2004
843
10,662
13
95.56%
15.10%
2003
810
10,347
13
95.95%
13.90%
2002
779
9,997
13
96.10%
13.60%
2001
735
9,598
13
95.29%
13.20%
Source: North Carolina Statistical Profile
4 -10
CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION
Operational Expenditures Per Pupil
Expenditures by Function
Last Ten Fiscal Years
Source: Chapel Hill- Carrboro City Schools, North Carolina, Annual Financial Report for the year ended June 30, 2010.
The above operational expenditures per pupil include the General, State Public School, and Federal Grants Funds, Capital Projects Fund and the Expendable Trust Fund.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by
the Consumer Price Index for All Urban Consumers (CPI -U) (Calend "ars 1982 - 1984 =100).
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform Chart of Accounts required to be
used by all Local Education Agencies in North Carolina.
4 -11
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30
2001
2002
2003
2004
2005
Average Daily Membership
9,598
9,997
10,347
10,590
10,705
Instructional
$ 6,363
$ 6,644
$ 6,921
$ 7,138
$ 7,113
Support
2,226
2,252
2,098
2,349
2,390
Ancillary
56
73
62
42
53
Total Ex enditures
$ 8,645
$ 8,969
$ 9,081
$ 9,529
$ 91556
$ 4,036 $ 3,136
$
4,239
$
4,449
$
4,462
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30
2006
2007
2008
2009
2010
Average Daily Membership
10,973
11,060
11,395
11,614
11,504
Instructional
$ 7,174
$ 7,843
$ 8,859
$ 9,228
$ 8,924
Support
2,291
2,477
1,845
1,900
1,999
Ancillary
71
94
83
36
3
Total Expenditures
$ 9,536
$ 10,414
$ 10,787
$ 11,164
$ 10,926
Source: Chapel Hill- Carrboro City Schools, North Carolina, Annual Financial Report for the year ended June 30, 2010.
The above operational expenditures per pupil include the General, State Public School, and Federal Grants Funds, Capital Projects Fund and the Expendable Trust Fund.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by
the Consumer Price Index for All Urban Consumers (CPI -U) (Calend "ars 1982 - 1984 =100).
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform Chart of Accounts required to be
used by all Local Education Agencies in North Carolina.
4 -11
EXPRESSED IN CONSTANT DOLLARS
Year Ended June 30
2001 2002
2003
2004
2005
Instructional
$ 2,971 $ 3,102
$
3,231
$
3,332
$
3,321
Support
1,039 -
979
1,097
1,116
Ancillary
26 34
29
20
25
Total Expenditures
$ 4,036 $ 3,136
$
4,239
$
4,449
$
4,462
EXPRESSED IN CONSTANT DOLLARS
Year Ended June 30
2006 2007
2008
2009
2010
Instructional
$ 3,349 $ 3,662
$
4,136
$
4,308
$
4,166
Support
1,070 1,156
861
887
933
Ancillary
33 44
39
17
1
Total Expenditures
$ 4,452 $ 4,862
$
5,036
Source: Chapel Hill- Carrboro City Schools, North Carolina, Annual Financial Report for the year ended June 30, 2010.
The above operational expenditures per pupil include the General, State Public School, and Federal Grants Funds, Capital Projects Fund and the Expendable Trust Fund.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by
the Consumer Price Index for All Urban Consumers (CPI -U) (Calend "ars 1982 - 1984 =100).
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform Chart of Accounts required to be
used by all Local Education Agencies in North Carolina.
4 -11
Chapel Hill - Carrboro City Board of Education
Full -Time Employees
Last Ten Fiscal Years
Year ended June 30
2001
2002
2003
2004
2005
Officials, Admins, Mgrs
18
16
18
21
19
Principals
15
15
16
16
16
Asst. Principals, Teaching
Asst. Principals, Non-Teaching
17
18
18
19
20
Total Administrators
50
49
52
56
55
Elementary Teachers
192
197
192
203
212
Secondary Teachers
304
323
371
379
383
Other Teachers
239
259
247
261
267
Total Teachers
735
779
810
843
862
Guidance
32
33
34
29
28
Psychological
4
5
9
10
9
Librarian, Audio Visual
26
14
14
29
27
Consultant, Supervisory
6
23
10
14
14
Other Professionals
64
49
74
82
82
Total Professionals
917
952
1,003
1,063
1,077
Teacher Assistants
271
276
292
330
324
Technicians
22
29
42
33
32
Clerical, Secretarial
74
75
82
93
82
Service Workers
143
115
91
90
86
Skilled Crafts
21
23
21
25
25
Laborers, Unskilled
Totals
1,448
1,470
1,531
1,634
1,626
Source: North Carolina Public Schools Statistical Profile (2001 -2010 Editions)
4 -12
Chapel Hill - Carrboro City Board of Education
School Building Data
June 30, 2010
th Middle
Year
Square
670
Current
Overl(Under)
Good
Site
Built
Footage
Capacity
Membership
Capacity
Condition
EMENTARY SCHOOLS
1962
109,498
706
670
Under
Good
rboro Elementary
1957
61,562
533
534
Over
Good
iesus Elementary
1972
73,096
448
435
Under
Good
as Hills Elementary
1958
57,029
527
493
Under
Good
Graham Elementary
1960
68,513
538
461
Under
Good
Inwood Elementary
1952
54,412
423
465
Over
Good
Dougle Elementary
1996
99,920
564
544
Under
Very Good
rris Grove Elementary
2008
90,221
585
640
Over
Excellent
shkis Elementary
2003
95,729
585
552
Under
Excellent
ry Scroggs Elementary
1999
92,900
575
601
Under
Very Good
awell Elementary
1969
58,629
466
557
Over
Good
th Middle
1969
108,058
670
677
Over
Good
jgle Middle
1994
138,141
732
666
Under
Very Good
3 Middle
1962
109,498
706
670
Under
Good
Middle
2001
136,054
732
701
Under
Excellent
)oro High School
2007 148,023 800 861 Over Excellent
iel Hill High
1966 254,551 1520 1313 Under Good
Chapel Hill High
1996 267,549 1515 1432 Under Very Good
)Ital School
26
:nix Academy
rctation Center 5,089
Center 72,932
Source: Distrids Annual Back -to School- Report, 2009 -2010
4 -13
APPENDIX
Chapel Hill- Carrhoro Schools
Proposed Allotment Formula — 2011 -12
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Pro osed Chan es 2011 -12
Principal
1 for 12 months
I for 12 months
1 @ 12 months
Assistant Principal
1 for 12 months
1 for 12 months
1: up to 600 ADM
For 10 -11
Note: AP's newly employed
2: 601- 1250 ADM
847 = 2 @ CHS
since July 2009, have been
3: 1251 -1750 ADM
1344 = 3 @ CHHS
employed on an 11 month
4:1751- 2250 ADM
1440 = 3 @ ECHH
basis.
all @12 months
Classroom teachers
Kindergarten-Third
1:21 ADM
Fourth- Fifth
1:28 ADM
Core subjects
1: 120 ADM
1:140 ADM
(teaching 5 sections 1:24
5 sections at 1:28
Vocational/ CTE
Dictated by the program
Dictated by the program
Electives
1: 140 ADM
1: 140 ADM
5 sections at 1:28
(teaching 5 sections at 1:28
Dept. chair
No additional Planning
period; $1200 stipend for 10
teachers per high school
08/09
Academy Leader
No additional planning
period; stipend of $10,000
per Thematic Academy &
$5,000 for Finance Academy
09/10
Small classes
2 FTE per school
AVID
.60 FTE per school
AVID teacher must have free
coordination period .2 FTE
Literacy Coach/ Reading
2 FTE per school
2 FTE per school
1FTE per school
Instructional Coach (AYP &
1 per school in School
1 per school (2010 -110
Student Achievement )
Improvement 2009 -10
11 moe
Pre -K
Program allocation
Pre - school Handicapped
Program allocation
ESL
(systemwide) 1:40
(systemwide) 1:40
(systemwide) 1:40
Cultural Arts:
09/10
elective allocation
elective allocation
Music, PE, Art
Music @1 FTE per 30
classes
PE @1 FTE per 20 classes
Art @I FTE per 30 classes
A -1
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Chan es 2011- 2012 Budget
Elem Foreign Language
Serving grades 1-5 in 09 -10
Allocation requires 3
periods @ 30 minutes per
each 1 -5 class or
1 FTE per 40 periods
Media Specialist --
1 FTE per school
I FTE per school
1 FTE per school
allocation adjusted 09 -10
Math/ Science Teacher
.5 FTE per school
Converted from Science
Specialist by Board action
effective. 09110
Intervention Specialist
.5 FTE per school
Converted from Dance
allocation effective 09/10
Guidance
1 FTE per school
1 FTE per grade
1: up to 300 ADM
2: 301 - 600 ADM
For 10 -11
1 @ 11 moe
3: 601 - 900 ADM
CHS = 847 ADM = 3 FTE
others @ 10.5 moe
4: 901 -1200 ADM
CHHS = 1344 ADM = 5 FTE
5: 1201 -1500 ADM
ECHHS = 1440 ADM = 5 FTE
6:1501 -1800 ADM
1 @12 moe
others I1 moe
Family Specialist
1 FTE per school
1 FTE per school
1: up to 1000 ADM
1.5: 1001 -1500 ADM
In 10 -11
2:1501+ ADM
CHS = 847 ADM= 1 FTE
CHHS = 1344 ADM =1.5 FTE
.5 FTE reduction @ CHHS
ECHHS = 1440 ADM =1.5 FTE
re- assigned to Newcomer's
Center 08 -09
.5 @ ECHHS 09 -10
In School Suspension
1 FTE per school
1 FTE (Teacher Assistant)
er school
Student Assistance
I FTE @ CHHS
.5 FTE @ ECHHS & CHS
09 -10
Nurses
1 per school
1 per school
1 per school
Service Learning
1 per District (10 -11)
Athletic Director
Extra duty supplement
1 FTE per school @ 11 moe
assigned 2 teaching periods
Technology specialist
l FTE per school (I 1 moe)
1 FTE per school
1 FTE per school
except Scroggs & Ephesus
(11 moe)
(12 moe)
09 -10)
A -2
504
ELEMENTARY
Extra duty supplement
1 per school
.5 FTE @ CHS 09 -10
Proposed Changes 2011 -2012 Budget
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes 2011- 2012 Budget
@ 210 day school year
school year
3: 1001+ ADM
Transition Facilitator
(Provides 1 FTE TA to be
1 per school
Program Facilitator
.50 FTE per school
.50 FTE per school
.50 FTE: up to 1000 ADM
1: 1000+ ADM
Ex Ed - resource
1 FTE per 15 - 20 caseload
1 FTE per 20 -25 caseload
1 FTE per 20 -25 caseload
Speech-language Path
1 FTE per 30 - 35 caseload
1 FTE per 30 - 35 caseload
1 FTE per 30 - 35 caseload
Self - contained AIG (District -
wide
district program
a 210 day school year
210 day school year
AIG (resource/ enrich)
1.5 FTE per school
Allocation for Ephesus &
Glenwood reduced to 1 FTE
09 -10
1 FTE per school
2 FTE @ CHHS & East
Occupational Therapist
System allocation
System allocation
System allocation
Physical Therapist
System allocation
System allocation
System allocation
210 day school year
SUPPORT POSITIONS
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes 2011 -2012 Budget
Teacher assistant
1FTE per K -3 class
1:200 ADM @ 210 day
2: up to 1000 ADM
@ 210 day school year
school year
3: 1001+ ADM
(Provides 1 FTE TA to be
@ 210 day school year
.50 FTE per 4 -5 class @
reassigned to MS Technology
21.0 day school year
Specialist allocation)
Ex Ed teacher assistant
per total student need
per total school need
per total school need
210 day school year
a 210 day school year
210 day school year
Media assistant
I FTE per school
1 FTE per school
2 FTE @ CHHS & East
@ 210 day school year
@ 210 day school year
(09 -10)
1 FTE @ CHS
210 day school year
Technology Assistant
.50 FTE @ Ephesus &
Scroggs
11 months
Principal Secretary
1 per school @ 12 Moe
1 per school @ 12 Moe
1 per school P. 12 Moe
AP Secretary
1 per AP a 12 Moe
Clerical assistant/ HS
.50 FTE: up to 500 ADM
1 per school @ I 1 Moe
1 per school @ 12 Moe
receptionist
1 FTE: 501+ ADM
Q, 11 Moe
Technology Technician
.50 FTE per school a 12 Moe
.50 FTE per school @ 12 Moe
.50 per school @ 12 Moe
A -3
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes 2011- 2012 Budget
Athletic Coaches
25 positions
49 positions
Network Support
12 assignments
District Allocation
Theatre Technician
5 units
10 Units
1 FTE @ 12 moe .
Bookkeeper
1 FTE per school A 12 moe
Data Manager
I FTE per school u 12 moe
1 FTE per school @ 12 moe
1 FTE per school @ 12 moe
Guidance Clerk
1 FTE per school @ 11 moe
1: up to 1000 ADM
2: 1000+ ADM
1 @ 12 months
other = 11 months
Distance Leaming Facilitator
1 FTE .
Athletic Trainer
1 FTE
10 month year (August 1—
Ma 30'h ); 40 hr week,
Security Guard
2 FTE: school (1 FTE @ 6
hrs daily assigned after -
school/ evening hours
Custodian
per formula based on square
footage and ADM
per formula based on square
footage and ADM
per formula based on sre
qua
I footage and ADM
AUM: Average Daily Membership or average student enrollment
FTE: Full Time Equivalent of a position
MOE: Months of Employment
Other Position Allocations
February 1, 2011
A -4
ELEMENTARY
MIDDLE
HIGH SCHOOL
Athletic Coaches
25 positions
49 positions
Co- Curricular Assignments
12 assignments
24 assignments
Activity Units
5 units
10 Units
40 Units
February 1, 2011
A -4
Driver /clerical
Technology Technician
.50 FTE per school @ 12 moe
.50 FTE per school @ 12 moe
.50 per school P, 12 moe
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proljosed Changes T
Network Support
District Allocation
Theatre Technician
1 FTE 12 moe
CTE teacher/ technical
1 FTE per 1000 students
assistant
Eliminated
Bookkeeper
1 FTE per school 12 moe
Data Manager
1 FTE per school 12 moe
1 FTE per school I2 moe
1 FTE per school 12 moe
Guidance Clerk
1 FTE per school @ 11 moe
1: up to 1000 ADM
2: 1000+ ADM
1 @ 12 months
other= 11 months
Distance Learning Facilitator
1 FTE
Athletic Trainer
I FTE
10 month year (August 1 —
May 30`h ) ; 40 hr week,
Security Guard
2 FTE: school (1 FTE @ 6
hrs daily assigned after -
chool/ evening hours
Custodian
per formula based on square tfootage
per formula based on square
er formula based on square
Nootage
footage and ADM
and ADM
and ADM .
enna• e., a n„a.. ar,....�.,._..w:_
_ � -�_ --
-
- -- - --• - - • ---a— --.1 ........... ....�, ... w. v■ UBa muuvua ow vuincm.
FTE: Full Time Equivalent of a position
MOE: Months of Employment
A -4
2011 -12 NON - PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS
ACCOUNT
er
ELEM i
MIDDLE
HIGH
HOSPITAL
Changes for 2011 -12 Bud et
STATE FUNDS:
Instructional Supplies
per student
61.16
61.16
61.16
61.16
initial allotment from state
Textbooks
per student
-
-
-
-
initial allotment from state
Drop-Out Prevention
per student
10.17
10.17
10.17
10.17
initial allotment from state
School Technology
per student
0.68
0.68
0.68
0.68
initial allotment from state
Duty Free Period
perschool
-
-
-
-
LOCAL FUNDS:
Differentiated Pay
per cert staff
100.00
100.00
100.00
100.00
same as 09 -10
Field Trips
per student
2.70
2.70
2.70
2.70
same as 09 -10
Staff Development 50 percent)
per teacher
90.00
90.00
90.00
90.0
same as 09 -10
Safe Schools /Violence Prevention
perschool
-
11,700
16,200
-
same as 09 -10
At Risk
per student
2.97
2.97
2.97
2.97
same as 09 -10
Instructional Supplies
per student
11.00
19.50
19.50
19.50
same as 09 -10
Cultural Arts
perschool
893.00
2,768.00
4,419.00
10 -11 allotment revision
New Classroom Setup grades 1 -12
per classrm
500.00
500.00
500.00
-
same as 00 -01
New Classroom Setup Kindergarten
per classrm
1,000.00
-
-
-
same as 00 -01
Technology software
per student
1.62
1.62
1.62
1.62
same as 09 -10
Textbooks
per student
3.15
8.55
8.55
3.15
same as 09 -10
Textbooks - special allotment
13,333
allocated $40,000 in 06- 07;div.by 3
Supplementary Books
per student
2.25
2.25
2.25
2.25
same as 09 -10
Media Center Supplies
perstudent
11.34
11.34
11.34
11.34
same as 09 -10
Co- curricular Activities
perschool
-
14,400
48,600
-
same as 09 -10
Co- curricular Activities
per student
-
-
16.09
-
same as 09 -10
Travel - Asst. Principals
er Asst. Pri
430.00
430.00
430.00
-
same as 09 -10
Travel - Principals
per Princi al
1,215.00
1,215.00
1,215.00
1,215.00
same as 09 -10
Telephone
er school size
same as 09 -10
Administrative Supplies & Postage
per student
3.69
3.69
5.53
3.69
same as 09 -10
Custodial Supplies Pre 1990
per square ft.
0.032
0.032
0.032
-
10 -11 allotment revision
Custodial Supplies Post 1990
per square ft
. 0.020
0.020
0.020
-
10 -11 allotment revision
Copier/Equip Maintenance /Repair
District
-
-
-
-
District
SIT Funds
perschool
1,028.00
1,028.00
1,028.00
514.00
same as 09 -10
Commencement
high school
2,718.00
same as 09 -10
Utilities - Electric
per history
increased 7% in 08 -09
Utilities - Natural Gas
per history
increased 7% in 08 -09
CAPITAL FUNDS
Total Reduction
Replacement E ui ment/Furniture
er student
11.27
11.27
11.27
11.27
based on number of students
Purchase of Computer Hardware -601
per student
58.66
35.15
35.15
35.15
based on number of students
A -5
Appendix B
NC State Department of Public Instruction
Allotment General Information FY 2011 -12
State Fund Allotment Formulas
The State of North Carolina allots funds to public schools on the following
basis:
Classroom Teachers
See Allotment Policy Manual, pages 43 -49.
Dollars associated with these positions are based on each LEA's average teacher
salary including benefits, rather than the statewide average teacher salary. This is a
position allotment and you must stay within the positions, rather than the dollars,
allotted. This calculation is necessary to determine your LEA's allotment per ADM
for charter schools.
Instructional Support Personnel
1 position per 200.10 ADM.
Dollars associated with these positions are based on each LEA's average instruction
support salary including benefits, rather than the statewide average salary. This is a
position allotment and you must stay within the positions, rather than the dollars
allotted. This calculation is necessary in order to determine your LEA's allotment
per ADM for charter schools.
At -Risk Student Services
Each LEA receives the dollar equivalent of one resource officer ($37,838) per high
school. Of the remaining funds, 50% is distributed based on ADM ($70.48 per
ADM) and 50% is distributed based on number of poor children, per the Federal
Title I Low Income poverty data ($355.96 per poor child). Each LEA receives a
minimum of the dollar equivalent of two teachers and two instructional support
personnel ($214,782). The new formula is fully implemented and the hold harmless
no longer applies.
Central Office Administration
FY 2008 -09 Initial Allotment is .2.83% high than FY 2008 -09 Planning Allotment.
ssroom Materials/Instructional Supplies/Equipment
$58.77 per ADM plus $2.69 per 8"' and 9h grade ADM for PSAT funding..
Driver Education
$245.82 per 9th grade ADM, includes private, charter, and federal schools.
Children with Special Needs
B -1
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2008 -09.
Appendix B
Allotment Descriptions
$3,500.77 per funded headcount. Headcount is compressed of the lesser of the April
1 handicapped headcount or 12.5% of the alloted ADM
Noninstructional Support (Clerical support, custodians and teacher substitute pay)
Distributed based on ADM ($273.71 per ADM).
School Building Administration
Principals: 1 per school with at least 100 ADM or at least 7 state paid teachers.
Assistant Principals: One month of employment per 80 in ADM
School Technology
$6.77 per ADM. Monthly allotment adjustments will be made to each LEA based on
interest received on their account from the State Treasurer's Office. Monthly
adjustments for fines and penalties will also be made based on ADM.
Staff Development
750 per LEA, then 25% of total is allotted equally (base) and 75% allotted based on
ADM.
Teacher Assistants
$1,083 per K-3 ADM
Textbooks
$67.15 per ADM in grades K -12.
Transportation
Based on an efficiency rated formula and local operating plans.
Vocational Education Months of Employment (MOEs)
Base of 50 MOEs per LEA with remainder distributed based on 8 -12 ADM.
-Hold harmless for merging LEAs. {Page 12 of the Allotment Policy Manual}
Dollars associated with these months are based on each LEA's average vocational
education teacher salary including benefits, rather than the statewide average salary.
This is a month of employment allotment and you must stay within the months,
rather than the dollars, allotted. This calculation is necessary to determine your
LEA's allotment per ADM for charter schools.
Vocational Education - Program Support
Base of $10,000 per LEA with remainder distributed based on 8 -12 ADM ($33.41)
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2008 -09.
Appendix B
Allotment Descriptions
Federal Fund Allotment Formulas
Drug Free Schools and Communities
Funding for alcohol and other drug abuse prevention programs. 91 % of total funds
are distributed based on (1) 70% based on LEA and private school ADM and (2)
3 0% based on LEAs with the greatest need for additional funds.
IASA Title 1 - Reading
One of the largest federal grant for CHCCS is for the reading recovery program in
the elementary schools: It provides funding to supplement and provide special help
to educationally deprived children from low income families. Estimated funding
projected by Washington.
IDEA Title VI -B Handicapped
Base Payment -Each LEA shall receive a base amount equal to a proportional share of
75% of the FY 1999 -00 IDEA Title VI -B grant as calculated using the December
1998 headcount.
IDEA Title VI -B Preschool Handicapped
Base Payment -Each LEA shall receive a base amount equal to a proportional share of
75% of the FY 1997 -98 IDEA Title VI -B Preschool Grant as calculated using the
December 1996 headcount.
Vocational Education - Program Improvement
Seventy percent (70 %) of available funds are allotted based on the child population
in poverty ages 5 -17 ($48.08 per count). Thirty percent (30 %) of available funds are
allotted based on the age 5 -17 population ($3.89 per count).
IASA Title VI (formerly Chapter 2) Elementary and Secondary School
Improvement Amendment of 1988
Funding to help implement innovative education programs. 60% of funding is
based on ADM ($3.71 per ADM), including private schools. 40% of funding is
based on the December 1997 free lunch count ($8.22 per count).
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2008 -09.
APPENDIX C
REVENUE SOURCES GLOSSARY
ABC Revenue Local fund revenue given to the school district by the Orange
County Alcoholic Beverage Control (ABC) Board. Funds are
used to support programs of drug and alcohol abuse education.
Appropriated Fund Balance A portion of the Local Fund Balance that is appropriated to be
used to balance the budget. The Fund Balance is credited by the
collection of prior years revenues that exceeded budgeted
revenues and the under spending of prior years budgets. School
Board policy dictates that Fund Balance that is in excess of 5.5%
of the budget can be appropriated.
Community Schools A new Fund that was formerly part of the Local Budget.
Revenue is made up of after- school and summer camp and
enrichment program fees charged to the participants of those
programs.
County Appropriation Local Fund revenue appropriated by the Orange County
Commissioners on a per pupil basis. The source of the revenue
is county property taxes. Amount is determined by July 1 of
each year and paid in twelve equal payments.
Federal Appropriations Federal Fund revenue received from the North Carolina
Department of Instruction. Monies are held in the State Fund
checking account and funded as needed by the State Treasurer.
Federal Reimbursements to Child Nutrition Fund revenues and donated commodities
the Child Nutrition Fund received from the Federal Government. The National School
Lunch Act provides a per meal reimbursement on the sale of
meals to students. It also provides reimbursement for free and
reduced lunches for students whose family income falls below
certain income levels.
Fines and Forfeitures Local Fund revenue received from Orange County. The sources
of the revenue are the fines and forfeitures assessed by the
Orange County Courts.
Indirect Cost Local Fund revenue received from federal grants for overhead
expenses. Indirect costs are charged to the federal grants
received through the State Department of Public Instruction as
well as the Headstart and Outreach programs.
C -1
Appendix C
Revenue Sources Glossary
Interest Earned on Local Fund revenue earned by investing available monies in
Investments interests bearing checking accounts and certificates of deposit.
Miscellaneous Revenue Local Fund revenues that are small and miscellaneous in nature.
Prior Year Special District Local Fund revenue received from Orange County for Special
Tax District Taxes taxed in the prior year but collected in the current
year.
Facility Rentals Revenue received from groups and individuals that rent school
district property.
Sale of Meals Child Nutrition Fund revenues received from the sale of meals to
students and adults, and the sale of supplemental foods. Meal
rates are approved by the School Board each Fall for Elementary,
Middle and High School students and adults.
Special District Tax Local Fund revenue received from Orange County. A Special
District Property Tax is charged to property within the school
district at a rate set by the Orange County Commissioners.
Revenue is received as collected.
State Appropriations State Fund revenue received from the North Carolina
Department of Instruction. Monies are held in the State Fund
checking account and funded as needed to the school district by
the State Treasurer.
State Textbooks State account used to order state approved textbooks. Allocated
on a per pupil basis as counted on the tenth day of school each
fall.
Tuition - Pre - School Local Fund revenue received from tuition charged for the pre-
kindergarten blended classes program.
Tuition - Regular School Local Fund revenue received from parents of students who
attend the CHCCS but live outside the district. The tuition rate
is set each year to match the county and district tax revenues.
Tuition - Summer School Local Fund revenue received from parents of students who
attend the High School Summer School Enrichment programs.
C -2
Appendix D
Operating Budget
Description and Explanation of Line Items
Instructional (5000,)
5110 Regular Curricular Services:
Cost of activities that provide students in grades K -12 with learning
experience to prepare them for activities as workers, citizens, and
family members. They include cost of those individuals responsible
for providing school curriculum development and coordination as
well as lead teachers for regular instructional services. (Not
included are those programs designed to improve or overcome
physical, mental, social and/or emotional impediments to learning.
5200 Special Populations Services:
Cost of activities for identifying and serving students (in accordance
with state and federal regulations) having special physical
emotional, or mental impediments to learning. Also included are
those students identified as needing specialized services such
limited English proficiency and gifted education. They include
costs of those individuals responsible for providing school
curriculum development and coordination as well as lead teachers
for special populations services. (Certain categories of funds
require that expenditures coded here must be in addition to regular
allotments such as classroom teachers, textbooks, etc.)
5300 Alternative Programs and Services:
Cost of activities designed to identify students likely to be
unsuccessful in traditional classrooms and/or to drop out and to
provide special alternative and/or additional learning opportunities
for these at -risk students. They include cost of those individuals
responsible for providing school curriculum development and
coordination as well as lead teachers for alternative programs and
services. Programs include summer school instruction, alcohol and
drug prevention, extended day, services to help keep students in
school as well as alternative educational settings, instructional
delivery models, and supporting services for identified students.
5400 School Leadership Services:
Costs of activities concerned with directing and managing the
learning opportunities for students within a particular school. They
include costs of the activities performed by the principal and
assistant principals while they supervise and evaluate the staff
D -1
Appendix D
Operating Budget Line Descriptions
members of the school, assign duties to staff members, supervise
and maintain the school records of the school, communicate the
instructional needs and successes of the students to the various
school stakeholders and community, and coordinate school
instructional activities with those of the LEA. These activities also
include the work of the clerical staff, in support of the teaching and
leadership functions.
5500 Co- Curricular Services:
Costs of school - sponsored activities, under the guidance and
supervision of LEA staff, designed to motivate students, provide
enjoyable experiences, and assist in skill development. Co-
Curricular activities normally supplement the regular instructional
programs and include such activities as band, chorus, choir, speech
and debate. Also included are student - financed and managed
activities such as clubs and proms.
5900 Reserved for future use
6000 System -Wide Support Services:
System -wide support services include the costs of activities
providing system -wide support for school -based programs,
regardless of where these supporting services are based or housed.
These services provide administrative, technical, personal, and
logistical support to facilitate, sustain, and enhance instruction.
Included here are the costs of salaries and benefits for program
leadership, support and development and associated support staff,
contracted support services, supplies, materials and equipment,
professional development, and any other cost related to them
system -wide support for the school -based programs of the school
system.
6900 Policy, Leadership and Public Relations Services
Costs of activities concerned with the overall general administration
of and executive responsibility for the entire LEA.
D -2
Appendix D
Operating Budget Line Descriptions
7100 Community Services:
Costs of activities which are not directly related to the provision of
educational services in an LEA. These include services such as
community recreation activities, civic activities, activities of
custody and care of children, and community welfare activities
provided by the LEA.
8100 Payments to Other Governmental Units:
Include payments to other LEAs or governmental units, which are
generally for tuition and transportation for services rendered to
pupils residing in the paying LEA.
D -3
Appendix E
Recurring Capital Outlay Budget
Description and Explanation of Line Items
9000 Capital Outlay:
Expenditures for acquiring fixed assets, including land or existing
buildings, improvements of grounds, initial equipment, additional
equipment, and replacement of equipment. Do not include any
costs which may be coded one or more specific purpose functions.
(i.e., purchase of transportation equipment would be coded to 6550,
maintenance equipment would be coded to 6580 etc.
E -1
Date: March 9, 2011
To: Bernadette Pelissier, Chair of the Board of Orange County Commissioners
From: Jamezetta Bedford, Chair of the Chapel Hill - Carrboro City Schools
Re: Request for funding for Elementary School #11
At our planning conference on February 16, 2011, administration provided the Board
with an update on the district's facility needs. At that time draft SAPFO student
projection numbers were shared. It is projected that our elementary student enrollment
will be in excess of 105 percent of the SAPFO level of service at the beginning of the
2013 -14 school year. The Board discussed this matter and felt that we needed to
formally request funding for Elementary #11. Please accept this memo as that request.
As you know our eleventh elementary school project has been delayed due to the
economy and available county debt capacity. To date, the only funding that has been
approved has been for the design process. The building is fully designed and we have
received our necessary Town of Chapel Hill approvals. If the school is to be
constructed in time, we need to receive funding authorization for the project this spring.
A brief timeline is included below.
Timeline to meet 2013 -2014 School Year Opening:
• Funding Authorization: Late Spring 2011
• Bidding: Summer 2011
• Deconstruction/Recycling of existing buildings: Fall 2011
• Construction: March 2012- Spring 2013
• FF &E and Move in: Summer 2013
Although the economy has made things more difficult, a positive result has been the
significant decline in construction costs. In fact our new estimate for Elementary #11 is
$20,563,117, about $10 million less than originally expected. This fact, combined with
the improving county debt schedule will hopefully provide an opportunity for the
Orange County Commissioners to be able to fund this project. The strains on our
elementary schools have been increasing as we have approached and exceeded our
elementary schools' capacities. Due to enrollment growth, we are being forced to
conduct spot redistricting to reassign students from Morris Grove, which opened less
than three years ago. We have had to relocate Pre -K exceptional children between
schools in the middle of the current school year. Mobile classroom space is being used
whenever possible, and we are even purchasing a new mobile classroom to help with
student enrollment growth. There are many more examples, but we wanted to share a
few so you were aware of the challenges we are facing as our buildings become more
and more crowded. Thank you for your consideration of this request.
Cc: F. Clifton, N Pedersen, T. LoFrese
lia= L .
Date: April 19, 2011
To: Clarence Grier, Orange County Financial Services Director
From: Todd LoFrese, Assistant Superintendent for Support Services
Re: One Quarter Cent Sales Tax, CHCCS Projects
In recent years, the Chapel Hill - Carrboro City Schools have been receiving less and less
funding for capital projects due to the economic recession. Reductions in our capital
funding has occurred because of the elimination of the Public School Building Fund,
reduction in impact fees since there have been few construction starts during the recession,
reductions in Lottery Funds as funds have been reallocated for operational expenses at the
state level, and transfers of local capital funds to operating accounts in order to balance the
budget in the past year. These reductions are making it increasingly difficult to keep our
facilities operating effectively and safely and have resulted in us falling behind with
respect to keeping our technology current.
Our Board supports the 1/4 cent sales tax and is committed to using it to help address our
older school capital needs and technology needs. Funding from the 1/4 cent sales tax would
be used to support projects such as bathroom renovations at many of our older schools.
Some of our older schools also have asbestos floor tile. We would seek to complete these
abatement projects and install new flooring at these facilities. Other types of projects
would include energy efficient lighting upgrades, repairs and replacements of heating and
air conditioning equipment with more energy efficient equipment, and the installation of
humidity controls in lower level classrooms. Running track resurfacing at two of our high
schools is another type of project that could be supported by the 1/4 cent sales tax. We
would also seek to support technology. District technology has been aging as schools
adopt a "make do" approach during times of budget cuts. Without funding to support a
refresh cycle for new computers, our schools will lag behind in their ability to deliver 21St
Century instruction in an effective manner. As you can see, we have many capital needs
and additional sources of funding are strongly desired by the school system.
Cc: CHCCS Board Members, N. Pedersen
-4 4a1.chrv1c24+ 5
RES — 2011 — 033
ORANGE COUNTY BOARD OF COMMISSIONERS
A Resolution Regarding Uses of Potential Revenues
from a One - Quarter Cent (114¢) County Sales and Use Tax
WHEREAS, there are significant pressing infrastructure, economic development, school, and
other County capital needs that are precipitated by growth pressures and the new economic
reality facing Orange County; and
WHEREAS, it is important to provide Orange County taxpayers with alternatives to the
pressure to raise property taxes to address these and other County needs; and
WHEREAS, the levy of a Article 46 one- quarter cent (1/4¢) County sales and use tax would
provide a new County revenue source and would generate approximately $2,500,000
annually for the County; and
WHEREAS, it is important for Orange County to'plan for future economic development that
will enable the County to recruit, retain, grow, and generate businesses and jobs that are
desirable; and
WHEREAS, it is important that Orange County expand collaboration' and cooperation of
economic development efforts and decisions between Orange County and the towns of
Chapel Hill, Carrboro and Hillsborough and the cities of Mebane and Durham; and
WHEREAS, it is important for Orange County to meet public school needs; and
WHEREAS, the Board of Commissioners establishes a ten -year commitment to allocate
Article 46 one - quarter cent (1/4¢) County sales and use tax proceeds as follows:
a. 50% of the funding will be allocated in an equitable manner between the County's two school
systems for the dedicated purpose of funding capital projects, including but not limited to
facility improvements at 'older schools and the procurement of technology. The Board
requests that each school system: furnish the Board of Commissioners with a detailed list of
prioritized projects that could be completed with anticipated funding over the next ten years.
The Board will evaluate the projects and approve a ten -year plan which will be incorporated
into the County's Capital Investment Plan. As part of the Capital Investment Plan annual
review, progress will be evaluated annually and adjustments made according to needs agreed
upon by the School Boards and Board of County Commissioners;
b. 50% of the funding will be. allocated to Economic Development initiatives including but.
not limited to: funding utility infrastructure needed to recruit and locate new
businesses, small business loans to help existing businesses expand, innovation
centers to provide space for new start-up businesses, funding support for the County's
agricultural businesses, and Business Investment Grants. The Board of
Commissioners will approve a ten -year Economic Development Plan as part of the
County's Capital Investment Plan; and
WHEREAS, if additional funding does not come from the one - quarter cent (1/4¢) County
sales and use tax, the property tax will be the primary funding source available for schools
and economic development initiatives; and
WHEREAS, to distinguish and separate the revenues produced through this % cent sales
tax, if approved by Orange County voters, a Special Revenue Fund will be established to
receive and account for the sales tax revenue. These funds will remain separate from the
County's general fund, to allow for more accurate tracking of revenues and expenditures in
accordance with initial :len -year allocation plan established as part of this resolution;
NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of Commissioners
hereby states its intent to use the revenues from the Article 46 one - quarter cent (114¢)
County sales and use tax, if approved by the voters of Orange County, for currently unfunded
or underfunded economic development and public school capital needs for a period of ten
years, with a scheduled implementation date of April 1, 2012.
BE IT FURTHER RESOLVED THAT proceeds from the one - quarter cent (1/4¢) County sales
and use tax in later years will be used to address priorities as established by the Board of
Commissioners in the County's Capital Investment Plan.
This the 19th day of April, 2011.
Bernadette Pelissier, Chair
Orange County Board of Commissioners
4q4�� (o
Allocation of Projected Revenue for FY 2011 -12
(Based on Preliminary Revenue Estimates of $176.0 million)
Schools - For FY 2011 -12, assumes the same total dollar amount for Current Expense for appropriation (does
not include funding for Durham Technical College in calculation of the 48.1 % target)
FY 2010 -11 FY 2011 -12
Actual Pmliminary niffaranra % r'hnnna
Current Expense (Mandated Appropriation,
Discretionary Dollars)
$59,371,992
$59,371,992
$0
0.0%
Recurring Capital (Mandated Appropriation,
Discretionary Dollars)
$3,000,000
$3,000,000
$0
0.0%
Long Range Capital (Mandated Appropriation,
Discretionary Dollars)
$2,590,117
$2,628,969
$38,852
1.5%
School Related Debt Service (Mandated
Appropriation)
$18,182,682
$17,519,486
($663,196)
-3.6%
Fair Funding (Non Mandated Appropriation)
$988,000
$988,000
$0
0.0%
Total School Funding (1)
$84,132,791
$83,508,447
($624,344)
-0.7%
of County General Fund Revenues
48.0%1
47.4%1
1 0.0%
(1) Does not include additional County funding for School Health Nurses, School Social Workers, School Resource
Officers. Total Education appropriation % for FY 2010 -11 including these components totaled 49.01 %, and would
be 48.46% given the above preliminary amounts for FY 2011 -12.
Calculation of Current Expense /Per Pupil Appropriation
—#
FY 2010 -11
FY 2011 -12
Difference
% Change
Projected of Students
19,177
19,141
-36
-0.2%
Projected Per Pupil Allocation
$3,096
$3,102
$6
0.2%