HomeMy WebLinkAboutAgenda - 09-22-2011 - 1ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 22, 2011
SUBJECT: Joint Meeting -Board of County Commissioners, Chapel Hitl-Carrboro City
Schools Board of Education and Orange County Schools Board of Education
DEPARTMENT: County Manager/Financial PUBLIC HEARING: (YIN) No
Services
ATTACHMENT(S):
As Listed in the "Background" Section
INFORMATION CONTACT:
Frank Clifton, County Manager,
(919) 245-2300
Clarence Grier, Financial Services
Director, (919) 245-2453
Tom Forcella ,Superintendent, Chapel
Hill-Carrboro City Schools, (919) 967-
8211
Patrick Rhodes, Superintendent,
Orange County Schools, (919) 732-
8126
PURPOSE: To discuss various issues related to policy and/or financial implications that are of
interest to the Board of County Commissioners, Chapel Hill-Carrboro City Schools Board of
Education and/or Orange County Schools Board of Education.
BACKGROUND: , At the August 10, 2011 Superintendents' and County Manager's Meeting,
members agreed to structure this Joint meeting around the following agenda items:
1. Progress Report on Quarter Cent Sales Tax: Public Education Campaign
Assistant County Manager Gwen Harvey will give a progress report on activities underway,
including efforts by the County Internal Public Education Campaign Team and the County
Consultant, Sheer Associates, Inc.
Attachment 1 a: Public Education Campaign -Items in Motion
Attachment 1 b: Suggested Talking Points for Public Education -Quarter Cent Sales Tax
Referendum (Drafted 9/16/2011)
2. Chapel Hill-Carrboro City Schools (CHCCS)- Overview of Approved FY 2011-12
Budget
Chapel Hill-Carrboro City Schools will provide an overview of its FY 2011-12 Approved
Budget, including impacts of Local and .State budget reductions and provide current Student
Membership enrollment information.
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Attachment 2a: CHCCS 2011-12 Operating Budget Message
Attachment 2b: Student enrollment as of September 13, 2011
3. Orange County Schools (OCS) -Overview of Approved FY 2011-12 Budget
Orange County Schools will provide an overview of its FY 2011-12 Approved Budget,
including impacts of Local and State budget reductions and provide current Student
Membership enrollment information.
Attachment 3a: Local Current Expense Budget 2011-2012 by Program Report Code
Attachment 3b: State Allotment -Fiscal Year 2011-12
Attachment 3c: Reversions in State Funding
Attachment 3d: Federal Program Funds 2011-2012
Attachment 3e: Federal Stabilization and Stimulus Funding
Attachment 3f.' 2011-12 OCS Student Enrollment- Day 10
4. County Update -Preliminary FY 2010-11 Year-End Revenues and Expenditures
The County will provide preliminary outcomes of FY 2010-11 Year-end Revenues,
Expenditures and Changes in Fund Balance.
Attachment 4a: Preliminary 2010-11 General Fund Revenue
Attachment 4b: Preliminary 2010-11 General Fund Expenditures
Attachment 4c: General Fund -Changes in Fund Balance for the Fiscal Year Ended
June 30, 2011
FINANCIAL, IMPACT: There is no financial impact tied directly to the discussion at this work
session; however, decisions that the Board of County Commissioners and Boards of Education
will make at subsequent meetings are likely to have significant implications for future capital and
operating budgets.
RECOMMENDATION (S): The Manager recommends that the Boards discuss the issues noted
and provide direction to staff, as appropriate.
~~-l-c~c~r~~.v.~ l c~
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Public Education Campaign - Items in Motion
• Finalize and distribute educational materials (flyers and posters) to County departments and
County facilities, public at large, volunteers, and private allies (Chambers of Commerce and
citizen advocacy committee leading advocacy campaigns)
• Collect and use growing lists of FAQs, draft letters to the editor, power point presentations,
public service announcements, and opportunities for the BOCC and County team to attend
special public events to present educational information
• Supplement dedicated County web site with web links and detailed appendices of information
and other public education campaign news
• Encourage County employees to share news and information about the referendum through
o e-mail "tags" and stationery
• Respond to direct requests from the media and community members on the facts behind the
referendum
• Pursue idea to conduct informal with the Chamber of Commerce Open Houses (Hillsborough
and Chapel Hill) to present to the public conceptual ideas and maps illustrating possible projects
in two economic development districts -Eno River and Buckhorn (Perhaps School Districts
would design and conduct similar for their stakeholders)
• Continue to develop illustrative talking points for use in opportunities that present - (See
Attached)
~ t ~
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Su~eested Talking Points for Public Education -Quarter Cent Sales Tax
Referendum (Drafted 9/16/2011)
• The Quarter Cent Sales Tax, if approved, will help diversify the
tax base and avoid placing an inordinate. burden on property
owners
• All consumers (including visitors, commuters, and students and
who do not own property in Orange County) contribute to~ sales
taxes -viewed as a fairer means of generating revenue
• Orange County is a desirable destination/tourist and visitor
attraction: A significant share of any sales tax will be paid by
persons not County residents -The Chapel Hill/Orange County
Visitors Bureau reports that visitors generate approximately. 20%
of local sales tax revenue and could potentially yield $500,000 if .
the Quarter Cent Sales Tax is passed by the voters
• The Quarter Cent Sales Tax will cost an individual: 1 cent on. a
$4.00 purchase; 25 cents on a $100 purchase; 75 cents on a $300
purchase; and $1.25 on a $500 purchase ("Purchase" means
taxable good)
• Exemptions and exclusions to the Quarter Cent Sales Tax
include: groceries, prescription drugs; gasoline; vehicle
purchase; most farm equipment and materials for farmers. The
tax would not apply to gas or electricity _ bills or doctor or
attorney fees.
• Diversifying the tax base and increasing local government
options for revenue to 'enhance schools and economic
development are high priority for the Board of County
Commissioners
5
• If approved by the voters, the '/4 cent sales tax will provide
approximately $625,000 in FY11-12 and approximately $2.5
million annually
• To raise the same amount of revenue projected by the '/4 cent
sales tax ($2.5 million annually) would require approximately 1.7
cents of property .tax rate increase (One cent on the current
property tax rate of 85.8 per $100 of assessed valuation eQUals
approximately $1.6 million)
• Property taxes make up about 75% of the General Fund revenue
base ($133 million) -Total General Fund Budget ($177 million).
• Passage would not supplant the BOCC endorsed funding target
of 48.1 % for OCS and CHCCS
• BOCC has established a 10-year commitment to allocate the
funds 50/50 between the two school systems and economic
development
• Fifty percent of the funding would be allocated in an equitable
manner to both school systems based on the average daily
membership of each system (facility improvements at older
schools and technology procurement)
• OCS and CHCCS are each responsible for developing their
detailed list of prioritized projects that could be completed with
the anticipated funding (if voter approved) over the next 10 years
• Fifty percent of the funding will be allocated to economic
development initiatives includes utility infrastructure, business
recruitment, small business loans, innovation centers for start-
up businesses, and support for agricultural businesses
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• Lack of commercial retail options and building sites for
expanding new or existing businesses puts Orange County at a
distinct disadvantage in being able to allocate monies other than
residential properly taxes to support all public services,
including education, or new initiatives for economic
development
• Only 58% of workers residing in Orange County work in Orange
County -the County exports 42% of its workforce - 75% of
workers residing in Alamance County~~work in Alamance County
-75% of workers residing in Durham County work in Durham
County.
• Orange County has the highest per capital retail expenditures,
yet lost nearly $12 million in tax revenue (FY05-06 Sales Tax
Revenue Based on Different Percentage Leakage of Retail
Dollars Outside the County compared to Alamance and Durham
Counties)
• Enhanced efforts and partnerships with the .Cities of Mebane
and Durham and Towns of Chapel Hill, Carrboro and
Hillsborough will .soon enable much needed utility extensions
(debt financed) in two important economic zones along I-85
• Improved coordination and collaboration with the Towns make it
possible together to encourage local businesses to expand and
new businesses to consider the County as a viable location to
do business
• Benefits adhere to All County residents wherever the actual
physical economic development is targeted for approval by,
elected officials -Translating into employment opportunities,
retail shopping, entrepreneurial and creative enterprises,
community improvements, and public/private investment
• Earliest effective date would be April 1, 2012
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• Voters are encouraged to become educated on the Quarter Cent
Sales Tax option and vote on the referendum at the November 8
election (Sample ballots are available on line through the Board
of Elections or the County dedicated -web site -
www.orangecountVnc.gov/salestax
NOTE -FYI:
The Quarter Cent Sales and Use Tax is a distinct option provided by
the State to County Governments which requires approval of a public
referendum to enact. There is an existing One Cent Local Sales and
Use Tax Levy authorized by the State legislature in 1971 (Article 39).
There are two different options for Counties across the State to select
between to distribute the One Cent Sales and Use Tax Levy between
the Counties and its municipalities and these are:
Option No. 1 -Distribute the sales tax collected based on population -
the County population and adds all the individual municipal
populations. The percent of the grand total is used to allocate the One
Cent Sales and Use Tax revenue.
Option No. 2 -Distribute the sales tax collected based on the Ad
Valorem Property Tax Rage levied by each taxing unit of the local
governments provided by the NC Department of Revenue. Orange
County is the taxing unit of government for not only Orange County,
but all special tax districts located in Orange County -Orange
County,. Chapel Hill-Carrboro City Schools, All Fire Districts, and the
Chapel Hill Downtown Service District.
Option No. 1 has been used by Orange County for at least the last 20
years. The Board of County .Commissioners must adopt by resolution
during the month of April the method of distribution of the One Cent
Optional Sales and Use Tax Levy to be effective~in the next fiscal year.
s
Chapel Hill - Carrboro City Schools
2011-12 Operating Budget Message
The State and Local budgets.have been finalized and the Board of Education adopted the district's
2011-12 operating budget on July 21, 2011. Once again, we were fortunate that the final state budget
was not quite as bad as originally proposed. We were well prepared to cushion the major reductions
that we did experience. Although our district incurred a $5.75 million reduction in funding from the
state, this reduction was approximately $2.1 million less than we would have experienced under the
initial Senate budget. Nevertheless, this will be the third yeaz in a row that the state budget has been
significantly reduced. and the third yeaz in a row that it does not provide any salary or wage increase
for our staff.
At the local level, the County Commissioners continued their support of education and formally
approved aper-pupil appropriation to the two Orange County school districts that was $6 higher than
last year. This did not fully fund our original request because our state enrollment projection for 2011-
12 was lower than 2010-11. Over the past two years through careful budgeting and spending
restraints, the district was able to build up its undesignated fund balance to help buffer state and local
reductions. The district will be using an additional $2.6 million from its undesignated fund balance in
order to avoid program and resource reductions and retain needed staff members. It will be important
to remember that this is a one time source of funding and unless local and state revenues increase
significantly in the near future, program and staff reductions will be extremely likely next yeaz.
The district experienced a variety of cost increases due to mandated state changes with health
insurance and retirement rate contributions as well as the continuation of critical services and positions
associated with federal grant funding and American Recovery and Reinvestment Act funding that
expired on June 30, 2011. A summary of these cost increase adjustments is listed below:
State Mandates
Anticipated increase in employee health insurance - (from $4929 to $4931) $ 1,500
Anticipated increase in employer state retirement match (from 10.51% to 13.12%) $ 447,392
Subtotal $ 448,892
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 Mandates and Continuation Budget Requests $1,023,892
The Boazd approved a limited number of expansion requests to maintain our high quality Exceptional
Education programm;ng and to provide support for technology resources at the high schools.
Additional funding was provided to the Transportation Department to staff new buses needed to
support all of our district programs. The expansion requests are presented below.
Expansion Requests
Exceptional Children's Program:
1 teaching position; 3 TA positions; .5 program facilitator; $ 208,874
Exceptional Children's Program: classroom supplies and computer equipment $ 10,600
Transportation Department: 2 additional bus driver positions $ 62,470
Information Technology: 3 technology assistant positions to support high schools $ 114,000
Total of Expansion Requests $ 395,944
Grand Total of Continuation and Expansion Budget Requests $1,419,836
In the Board approved budget request to the Orange County Commissioners, we made a series of
reductions to our local budget as an initial measure to help with what we knew would be a difficult
budget season. These initial reductions aze listed below:
Initial Local Budget Reductions
One-time budget allocation for Literacy evaluation and support $ (70,000)
Reduce cleaning or custodial service/staff ~ $ (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 Initial Budget Reductions $(1,183,000)
After accounting for the mandates, continuation items, expansion requests, and the initial reductions,
we were left with a local budget shortfall of $236,836. The Board's request to the County
Commissioners was for the same dollar allocation because our student enrollment projection was lower
than last year. The County's budget did not fully fund this request and we decreased our local
revenues to reflect this. Combining the local shortfall with the decreased revenues meant we needed to
appropriate $430,142 in additional fund balance to balance our local budget. This is summarized
below:
Local Budget Shortfall after Initial Budget Reductions $236,836
Add: Decrease in Local Revenues (Based on County, Manager's recommendation) $193,306
Additional Fund Balance Appropriation to balance the Local Budget $430,142
Out of the $5.75 million in state reductions, the district was required to make a $3,394,300
discretionary reversion. Since, we had already made $2.5 million in discretionary reductions in
previous years we continued to revert those and added additional items to make up the difference. In
total, the 2011-12 discretionary reduction included 40.36 classroom teacher positions, 60 months of
CTE employment, and $785,830 in teacher~assistants funding. The state budget provided 8.5 FTE
/ additional classroom teachers in grades 1-3. Interestingly, the state budget did not change class size
maximums. We reverted these positions (8.5 FTE) to help meet the discretionary reversion increase at
the state level. The district is able to meet the current class size maximums without these positions.
Reverting these positions also eliminates local cost increases for supplements and teacher assistants
and also helped us avoid adding classrooms to already crowded schools. The reverted TA funds were
covered by an additional fund balance appropriation.
The district accepted some of the state reductions and eliminated them from the budget. These
included; Mentor Pay ($83,187), Classroom Materials ($188,000), and Textbooks ($617,916). Finally
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several state reduction items that we did not feel comfortable eliminating were transferred to the local
budget and funded with an additional fund balance appropriation. These are listed below.
State Reduction Items Transferred to Local Fund 2
PRC002 -Central Office Salaries and Benefits $ 229,609
PRC003 -Non-Instructional Support Salaries and Benefits $ 501,459
PRC005 -Assistant Principal Salaries and Benefits $ 192,972
PRC007 -Instructional Support Salaries and Benefits $ 247,599
PRC056 -Transportation $ 31,578
PRC061 -Instructional Supplies and Equipment - $ 177,632
PRCO15 -School Technology $ 233,480
N.C. Virtual Public School Reduction (specific PRCs to be determined) $ 250,000
Remaining Discretionary Reduction to come from Teacher Assistant PRC027 $ 401,442
Total $2,265,771
State Reduction Item Transferred to Local Fund 8
PRC413 -More at Four Program $ 200,000
Total $ 200,000
Total Amount Covered by Local Funds $2,465,771
The Boazd approved the following list of additional local reductions on June 16, 2011 to help balance
the budget. They aze listed below: .
Less: Additional Local reductions
Triangle Leadership Academy Dues $ (55,000)
Eliminate Print Shop Position $ (52,000)
Reduce Lead Proficiency Stipends $ (51,000)
Reduce Differentiated Pay Stipends ($25 p/teacher) - $ (30,000)
Eliminate Psychologist Position $ (70,000)
Reduce Thematic Academy Stipends $ (15,000)
Reduce EC Curriculum Lead Teacher - .5 FTE $ (35,000)
Reduce .5 PreK Secretary $ 25 000
Total of Additional Local Reductions $(333,000)
After subtracting these reductions from the "Total Amount to be Covered by Local Funds" of
$2,465,771 it required an additional local fund balance appropriation of $2,132,771 to balance our
budget. When combined with the additional fund balance appropriation required to balance our local
budget requests, this totals just under the $2.6. million additional fund balance appropriation authorized
by the Board earlier this year. In total we increased our fund balance appropriation for 2011-2012 by
$2,562,913.
In sumiuary, despite a significant loss of funding at the state level, the district has managed to avoid
significant reductions to programs and services for 2011-12. This was achieved though careful fiscal
planning and spending restraints, as well as the continued strong fiscal support from the Orange
County Commissioners. The need for increased Orange County Commissioner support will be
extremely important as we begin next yeaz's budget development process with pre-identified budget
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gaps and revenue reductions. Nevertheless, we are committed to providing the best possible education
to our children and will continue to make every effort to use our resources efficiently.
4
Students registered in NCWISE as of September 13, 2011
t-r~r w~ i ~~ ~i`<s.~
SchooLu~,,.:,r lf;,, N,r, t•
Pre Kt;?
:• KI '~ r
~ ,7; ~ '+
; ?2 ~'
~: ,~3 na
~. ~~~ 4 ~
. ,•5 ;.
:. '~ ,=8 '+'!
7 a4't
, 8
~`9
, .~10 ;r
11
~ . ;:12 iia,
Total
+i .Ca r
'~~Ca .Dill
~~"'i'Pro
~:Rro': Diff
Pre-K/Head Start" 252
Carrboro Elementa 118 101 100 87 91 85 582 533 -49 567 -15
E hesus Road Elementa 80 70 83 81 78 77 489 448 -21 451 -18
Estes Hills Elementa 87 88 88 92 89 88 532 527 -5 502 -30
Frank P Graham Elementa 102 81 72 80 82 68 485 538 53 443 -42
Glenwood Elementa 93 92 82 79 77 82 505 423 -82 483 -22
C and L McDou le Elem 89 91 78 101 91 98 548 564 16 519 -29
Morris Grove Elementa 70 86 83 100 122 104 565 585 20 602 37
Mel and Zora Rashkis Elem 72 88 87 88 89 86 510 585 75 547 37
Ma Scro s Elementa 94 111 95 114 95 105 814 575 -39 613 -1
Elizabeth Seawall Elem 106 92 95 96 122 124 835 466 -169 584 -51
Gre Culbreth Middle ~ 234 226 222 682 670 -12 662 -20
C and L McDou le Mid 218 242 219 879 732 53 680 1
G B. Philli s Middle 212 203 223 838 706 68 650 12
Smith Middle School 238 232 265 735 732 -3 714 -21
Carrboro Hi h School ~ 266 272 173 175 886 800 -86 847 -39
Cha el Hfll Hi h 373 324 341 321 1359 1520 161 1344 -15
East Cha el Hill Hi h 389 363 372 318 1442 1515 73 1441 -1
Phoenix Academ Hi h 7 9 6 3 25 37 12
UNC Hos ital School 1 1 2 2 2 1 1 2 1 1 14 32 18
'Total.,/~,/I! k";• ~ * ~.'°~r,(I~l,+., 'F~:.~,4a~.K } ca912 ~'i~ =w901~ ~i~ s?-.:863 ;a;~ 920 '•':~ 938 ~r"i~•917 ~ ~+904 ::,;x,905 rc#:930 ''"1036 .:y~:'970 ~;'•,~+'893 }x;;818 '''~•~;!17905
DPIPro'ections 846 908 834 903 915 916 908 882 933 1039 926 877 833 11718
DIFFERENCE 68 -5 29 17 21 1 -4 23 -3 -3 44 18 -15 187
"Pre-K/Head Start is not included in enrollment totals.
+I ~g;~i~t'~~'`'I°r~;~w~~r,~~+~~h~~ ~xy' M ;,~q~rKl ~- ~ .:~1 2 ~, 3 4 :"' ~`5 `,8 ,~~.it 7 ~{,.:~::: g ~< 9 . ~ ~:i'10 '~:,~,':~11 ,;:.12 r,,;Total
Re istered 9/9/2011 910 900 865 920 938 919 902 904 929 1033 973 894 817 11904
Re istered 9/13/2011 912 901 863 920 936 917 904 905 930 1036 970 • 893 818 11905
Difference 2 1 -2 0 -2 -2 2 1 1 3 -3 -1 1 1
~:k'~+!it'r,~'r`~s~';~~`Yav ~;,F~a;,r" .:.,~a,t Actual ~;+~,a~rt~s~.t -;4 Pro' '~~~rDiff. ~ y„~. Si4PF0 ?',.-:Diff:
Elementa 5449 5321 128 5398 51
Middle 2739 2723 16 2749 -10
Hi h 3717 3675 42 3687 30
Total 11905 11718 187 11834 71
5APF0 Capacity Available Seats
5506 57
3309 570
4263 " 546
N
~-Q~Y~~ 3 a
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Local Current Expense Budget
2011-2012
By PRC
Zoio-u tou-u
BUDGET BUDGET
PRC 001 Classroom Teachers $ 6,637,688
PRC 002 Central Office Administration 1,040,777
PRC 003 NoMnstructionat Support 3,286,390
PRC 005 School Building Administration 1,558,640
PRC 007. Instructional Support 784,091
PRC 009• Non~ontributoryBenefits 366,535
PRC 012 Driver's Education 4,117
PRC 013 CTE -Program Support 4,248
PRC 027 Teacher Assistants 739,883
PRC 032 Children with Spedal Needs 318,029
PRC 034 Academically & Intellectually Gifted 244,575
PRC 036 Charter Schools 816,146
PRC 054 Limited English Proficiency 82,550
PRC 056 Transportation of Pupils 652,706
PRC 061 Classroom Materials 171,427
PRC 069 At-Risk Student Services 200,000
PRC 103 Literacy Coordinator 43,737
PRC 509 HSC Study Grant ~ 485
PRC 513 Project House ~ 151,405
PRC 514 Habitat House 25
PRC 701 Middle School After School 150,000
PRC 706 Non-Yellow Bus 10,000
PRC 801 Curricular Services 610,380
PRC 802 Operation of Plant 3,847,130
PRC 803 Human Resources 84,402
PRC 804 Fnandal Services 400,882
PRC 805 Support Services 9,863
PRC 840 DSS Family Socia) Workers 354,OD0
PRC 850 Project Graduation -
PRC 851 Cultural Arts 46,907
PRC 854 Band 63,940
PRC 860 Athletics 606,271
PRC 861 Co-Curricular dubs 48,244
PRC 890 Board of Education ~ 225,2
PRC 891 Executive Administration 36,000
PRC 900 Public Relations 78,446
Total $23,675,001
$6,473,881
1,153,714
3,940,308
1,074,881
846,689
380,086
4,248
739,883
418,029
320,828
850,000
115,511
942,262
171,392
186,000
43,737
2,1D1
145,395
125,000
10,000
494,010
3,579,130
95,252
405,967
9,863
354,000
12,000
47,803
63,940
611,013
48,579
221,783
26,000
76,570
$23,989,855
ii-12 Local Budget By PRCsxlsx 9/if 2011
~~
~~~ Pnblic Schools of North Carolina ~ ~ 14
~,~North Carolina Department of Pnblic Instraction
~_
State Allotment - Fiscal Year 2011-12
680 ORANGE COUNTY
AIlOtted ADM 7,272
2011-12 Budget
PRC # PRC Name Positio MOE Amount
001 Classroom Teachers 323.64 $ 19,933,559.00
002 Central Office Admiaistrafion $ 678,937.00
003 Non - T.nstructional Support $ 1,53 7,082.00
005 School Bull Administration 230.00 $ 1,864,500.00
007 Instructional Support 33.96 $ 2,261,145.00
013 CTE Months of Employment 352.10 $ 2,100,608.00
014 CTE Program Support $ 102,898.00
024 DSSF ~ $ 213,253.00
027 Teacher Assistants $ 1,780,024.00
029 Behavioral Support (Willie M) $ 26,671.00
032 Children with Special Needs $ 3,507,628.00
034 Academically Gifted $ 351,670.00
054' Limited English $ 321,003.00
056 Transportation $ 2,053,559.00
061 Classroom Materialc $ 241,4b3.00
063 Developmental Daycare $ 15,237.00
066 Assistant Principal Intern ~ $ 8144.00
067 Assistant Principal Intern -Full time strident $ 40,702.00
068 Alternative School $ 75,816.18
069 At Risk Student Services $ 980,307.82
096 State Funded Position -TOY 120 $ 89,08837
Total State Pnblic Schoo[ Fnad 358.80 582,10 $ 38,183,29537
000 State Textbooks ~ $ 102,693.00
012 Driver Training $ 144,544.00
015 School Technology $ 88,377.00
Total Other Programs S _ 335,614.00
Grand Total State Funds Allotted ~ 358.80 582.10 ~ S 38518.90937
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Orange County Schools
Reversions in State Funding
2009-10
2010-11 2011-12
Reversion of State dollars $ 1,076,2$2 * $ 1,485,386 ** $ 2,106,447 ***
Reversion included 9.79 teaching positions, $4,787 in textbooks, $54,820 in
non-instructional support, $2,500 in CTE program support, $1,844 in school
technology and $480,000 for teacher assistants.
** Reversion included 12.18 teaching positions, $4,787 in textbooks, $3,000 in
central office administration, $104,399 in non-instructional support, $58,759
in instructional support, $2,500 in CTE program support, $2,220 in school
technology and $639,236 in teacher assistants.
*** Reversion included 20.43 teaching positions, $4,787 in textbooks, $3,000 in
central office administration, $104,399 in non-instructional support, $59,602
in instructional support, $69,888 in CTE months of emp{oyment, $2,577 in
CTE program support and $718,686 in teacher assistants.
Note: OCS's expected state reversion for 2012-13 is $2,418,378. This represents an
increase of $311,931. .
Reversions 2011-12.xlsx 9/14/2011
~~-°, 3 d
~s
Orange County Schools
Federal Program Funds
2011-2012
Description PRC Amount
CTE -Program Improvement 17 $ 67,928
CTE -Federal Tech Prep 23 $ 17,185
IDEA VI - B Capacity Building and Improvement 44 $ 30,479
Safe and Drug-Free Schools q$ $ 270
IDEA Pre-School Handicapped Grant 49 $ 52,714
IASA Title I -LEA Basic Program 50 $ 911,56
IDEA VI - B Handicapped 60 $ 2.62$.191
Title II -Improving Teacher Quality 103 $ 209.379
Title III -Language Acquisition 104 $ 598
ESEA Title I -School Improvement 105 $~ 13
Educational Technology -Formula: 107 $ 57
Title N - 21st Century Community Learning Center 110 $ 200000
Title III -Language Acquisition -Significant Increase 111 $ 18,109
Idea VI-B Special Needs Targeted Assistance 118 $ 20,984
IDEA -Targeted Assistance for Preschool 119 ~ $ 10,000
ARRA - Title I 141 $ 18,514
ARRA - IDEA Pre School 145 $ 176
ARRA -Education Technology -Formula 146 $ 1,160
Education jobs Fund 155 $ 1,383,856
ARRA -Race to the Tap ~ 156 $ 94,6(x3
Total $ 5,724,7'12
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. ~ 17
ORANGE COUNTY SCHOOLS
Federal Stabilization and Stimulus Funding
2009-10 2010-11 2011-12
PRC 140 ARRA-Education Stabilization $ 1,943,061 $ 2,077,656 $ _
PRC 141 ARRA - Trtte I $ 362,173 $ 107,683 $ _
PRC 144 ARRA - IDEA VIB $ 1,551,515 $ 1,152,415 ~ $ _
PRC 145 ARRA -IDEA Pre School $ 61,325 $ 11,536 $ _
PRC 146 ARRA -Education Technology $ 10,304 $ 1,014 $ _
PRC 149 ARRA-Child Nutrition Equipment $ 20,328 $ - ~ $ _
PRC 155 Education Jobs Fund
$ -
$
164,915
$
1,383,856 ~`
PRC 156 ARRA - Race to the Top $ - $ 13 315
$
259,067
$ 3,948,706 $ 3,528,534 $ 1,642,923
2010-2011 Budeet
PRC 140 Salary and benefits for 48 teachers
PRC 141 Salary and benefits for teachers and TAs for Extended School Year, transportation
and materials and supplies for ESY, contracted services, computer equipment, substitute
pay and parent involvement
PRC 144 Salary and benefits for 9 teachers and 5 teacher assistants. Also, includes staff
development and other miscellaneous expenses
PRC 145 Salary and benefits for .5 teacher ass~.stant positions
PRC 146 Technology
PRC 155 Salary and benefits for 2 teachers and 2 teacher assistants
PRC 156 Substitute pay and staff development
2011-12 Budeet
PRC 155 Salary and benefits for 34 Teachers
PRC 156 Race to the Top initiatives
* The Education Jobs Fund will not be available for 2012-13.
zu~ ~ -~ z Ora nge c ount y Sch ools S tudent Enrollment -Day 10
SCHOOL KI 1 2 3 4 5 B 7 8 9 10 11 12 TOTAL
CAMERON PARK ELEMENTARY 108 102 86 126 124 81 637
CENTRAL ELEMENTARY 58 54 47 53 38 39 289
EFLAND CHEEKS ELEMENTARY 78 99 56 77 69 78 457
GRADY BROWN ELEMENTARY 91 83 68 78 79 76 486
HILLSBOROUGH ELEMENTARY 71 79 74 62 77 66 429
NEW HOPE ELEMENTARY 103 84 97 95 123 100 602
PATHWAYS ELEMENTARY 63 72 83 78 87 76 458
A L STANBACK MIDDLE 193 204 203 600
C W STANFORD MIDDLE 221 206 206 633
GRAVELLY HILL MIDDLE 138 150 174 463
CEDAR RIDGE HIGH 321 Z74 244 242 1081
ORANGE HIGH 331 321 276 291 1219
PARTNERSHIP ACADEMY 5 5 6 2 18
District Total 7373
"" 10th Day Enrollment 2010-11 was 7174. 2011-12 enrollment increased by 199 students.
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General Fund -Preliminary Results for FY 2011
Attachment 4a - Preliminary 2010-11 General Fund Revenue
• For Fiscal Year 2011, we received 100.2% of budgeted revenue. This
resulted in an excess of budgeted revenue of approximately
$301,000.
• The shortfall varied among all categories of revenue.
o Property taxes were $2.85 million more than budget
o Sales taxes were $652,000 more than budget.
• Appropriated Fund Balance totaled $2.8 million consisting of:
•:~ $1.8 million in encumbrance carry forwards
•:~ $ .9 million for new and continuing programs
Attachment 4b -Preliminary 2010-11 General Fund Expenditures
• Expenditures were $5.2 million less than budget or 97.1% of budget
• Expenditures were less than revenue by~$5.6 million which
represents an increase in total fund balance for the fiscal year.
• Total Available Fund Balance is estimated at $29.1 million or 16.5%
of General Fund expenditures and transfers.
•:~ Unassigned (Undesignated) Fund Balance is estimated at $27.9
million or 15.8% General Fund expenditures and transfers.
• Unassigned/Available Fund Balance is $6.8 higher than FY 2010.
• Unassigned (Undesignated) Fund Balance is estimated to increase 1
percent this year. If achieved, the Unassigned (Undesignated) Fund
Balance will grow to 17 percent and meet the BOCC's fund balance
target.
Attachment 4c -General Fund-Chancres in Fund Balance for the fiscal year
ended. June 30, 2011
• Restricted/Reserves for Inventories and Prepaid Expenses increased
$35,237
• RestrictedlReserves for Encumbrances were reduced $1.04 million.
• Reserved By State Statute decreased $1 million
• Assigned/Designated for Subsequent Year's Expenses increased
$730,000.
• Unassigned/Unreserved Fund Balance increased $6.8 million.
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~~Cl~r~'~ ~f-~ 2 0
Preliminary 2010-11 General Fund Revenue
. Actual Over Percentage
Budgeted Revenue (Under) Received
General Government Revenue
Property taxes .......................................................... $ 131,975,738. $ 134,825,575 $ 2,849,837 102.2%
Sales taxes .............................................................. 14,463,000 15,115,419 652,419 104.5%
Other General Govemmental Revenue .................. 1,286,565 1,254,360 (32,205) 97.5%
Total General Governmental Revenue 147,725,303 151,195,354 3,470,051 102.3%
Charges for Services
Animal Services ....................................................... 184,400 184,810 410 100.2%
Register of Deeds ................................................... 1,375,516 1,347,754 (27,762) 98.0%
Tax Administration ................................................... 125,925 258,704 132,779 205.4%
Health Department Fees .......................................:. 1,032,001 742,198 (289,803) 71.9%
Jail Fees .................................................................. 2,771,633 2,501,464 (270,169) 90.3%
Emergency Medical Services Fees ......................... 1,893,000 2,567,951 674,951 135.7%
Other Charges for Services ..................................... 928,811 723,952 (204,859) 77.9%
Total Charges for Services 8,311,286 8,326,833 15,547 100.2%
Intergovernmental Revenues
Department of Social Services ................................ 11,534,235 10,527,410 (1,006,825) 91.3%
Health Department .................................................. 680,836 744,561 63,725 109.4%
Orange Public Transportation (OPT) ...................... 544,652 487,833 (56,819) 89.6%
Child Support .......................................................... 1,315,000 1,657,157 342,157 126.0%
Education -Lottery Proceeds .................................. 2,376,255 2,376,255 - 100.0%
Other Intergovernmental Revenues and Grants..... 3,814,893 4,228,026 413,133 110.8%
Total Intergovernmental Revenues 20,265,871 20,021,242 (244,629) 98.8%
Licenses and Permits .............................................. .1,188,624 1,096,029. (92,595) 92.2%
Investment income ................................................... 140,000 69,164 (70,836) 49.4%
Transfers In ............................................................... 1,339,227 1,339,227 - 100.0%
Total Revenue and Transfers In ............................. 178,970,311 182,047,849 3,077,538 101.7%
Appropriated Fund Balance .................................... ,2,776,631 - (2,776,631)
Total General Fund .................................................. $ 181,746,942 $ 182,047,849 $ 300,907 100.2%
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PRELIMINARY 2010-11 GENERAL FUND EXPENDITURES
ACTUAL PCT
BUDGET EXPENDITURES REMAINING USED
Governing ~ Management ................. $ 13,480,470 11,626,204 1,854,266 86.2%
General Services ................................ 7,216,607 6,707,714 508,893 92.9%
Human Services .....:............................ 34,061,074 .32,463,367 1,597,707 95.3%
Culture 8~ Recreation .......................... 1,970,997 1;944,451 26,546 98.7%
Community & Environment ............... 5,880,652 5,701,360 179,292. 97.0%
Public Safety ....................................... 19,748,045 18,658,983 1,089,062 94.5%
Education ...............................:............ 63,912,513 63,912,513 - ~ 100.0%
Transfers ........:.................................... 6,844,139 6,844,139 - 100.0%
Debt Service County .......................... 10,449,763 10,442,967 6,796 99.9%
Debt Service Schools ........................ 18,182,682 18,182,682 0 100.0%
TOTAL GENERAL FUND ... $ 181,746,942 $ 176,484,380 $ 5,262,562 97.1%
ESTIMATED CHANGE IN FUND BALANCE
Revenue .............................................. $ 181,746,942 182,047,849 300,907 100.2%
Expenditures ....................................... 181,746,942 176,484,380 5,262,562 97.1%
Increase in Fund Balance .................. $ ~;~ `:`: 5,563,469.E 5,563,469 17.7%
Total Fund Balance 6/30/10
Total Fund Balance 6/30/11
31,442,042
$ 37,005,511
* The reserves are very preliminary estimates
Reserve for Encumbrance * (802,927)
Reserve for State Statute * (6,998,142)
General Fund
Changes in Fund Balance
for the Fiscal Year Ended
June 30,
. FY2009-10 FY2010-11
Fund Balances:
Nonspendable/Restricted/Reserved for:
Nonspendable/Reserved for inventories and Prepaid Expenses ............... $ 143,078 $ 178,315
Restricted/Reserved for encumbrances ..................................................... 1,843,044 802,927
Restricted/Reserved/Stabilization by State statute ..................................... 7,956,626 6,948,142
Assigned/Unreserved, designated for subsequent
year's expenditures.reported in:
General Fund .............................................................................................. 401,673 1,131,417
Unassigned/Unreserved, undesignated reported in:
Difference
$ 35,237
(1,040,117)
(1,008,484)
729,744
General Fund 21,097,621 27,944,710 6,847,089
Total fund balances .................................................................................. $ 31,442,042 $ 37,005,511 $ 5,563,469
Total Available Fund Balance Unreserved Fund Balance
Undesignated/Unassigned Fund Balance
16.48%
15.83%
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