HomeMy WebLinkAboutAgenda - 04-26-2012 - Attachment 1 EL I IILL-
ORO
CITY SCHOOLS
Board of Education's
Budget Request
2012-2013
March 29, 2012
HAPEL HILL
MWOR0
CITY SCHOOLS
April 16, 2012
Mr. Frank Clifton
Orange County Manager
208 S. Cameron Street
Hillsborough,NC 27278
Dear Frank:
Enclosed is the 2012-13 requested budget as approved by the Chapel Hill—Carrboro City Board
of Education on March 29,2012.
The State's enrollment projection for 2012-13 is 411 students higher than is currently funded by
the County per pupil appropriation. The district's enrollment for this school year is 200 students
more than the State's projected enrollment. We have received additional funding from the State
this year for the higher enrollment. Next year's enrollment has been projected to increase by an
additional 211 students.
The Board's requested budget increase is$2,507,675 above the current year's budget. The
district has projected the usual 1%inflationary increase in the special district tax which will
generate an additional$315,851 in revenue. Other Local revenue sources within the district's
budget will add another$117,000. The 411 student enrollment increase will generate$1,274,922
at the current per pupil rate of$3,102. The remaining$800,000 is requested from the County as
a$67 per pupil increase.
This budget will require the Board to continue to appropriate$3,652,913 of Local fund balance
to balance the 2012-13 budget. This fund balance is available because of deliberate actions by
the district to expend its 2010-11 EduJobs funds and save Local dollars. In addition,other
budget reductions and cost-saving measures by the district helped to significantly increase the
Local fund balance to ensure funds were available to bridge the budget shortfall and minimize
staffing reductions.
The district's planned uses for the 2012-13 funds are detailed in the budget book. We will
provide a discussion of these budget items in our upcoming presentation to the County
Commissioners.
By State statute the Commissioners cannot raise the district tax by an amount more than what the
Board of Education requests. In order not to restrict the Commissioners' options for funding our
request, the Board of Education authorizes the County Commissioners to increase the Special
District Tax, as needed,to fully fund our request.
Lincoln Center, 750 S. Merritt Mill Road - Chapel Hill, NC 27516-2878 - (919) 967-8211 - www.chccs.k12.nc.us
We look forward to meeting with the Commissioners and discussing our budget request in
further detail. We have enclosed the Board of Education's budget book.
Sinc rely,
Thomas A. Forcella
Superintendent
Enclosure
TABLE OF CONTENTS
Page
Budget Message
Budget Message 1-1
Organizational Chart 1-5
Board Members and Principal Officials 1-6
Principals 1-7
Budget Calendar 1-8
2012-13 Budgets
Combined Operating Budget 2-1
Local Revenue Projections 2-2
Local Fund Budget Summary 2-3
2012-2013 Continuation and
Expansion Budget Requests 2_5
Local Fund Revenue History 2-7
State Fund Revenue Projection 2-8
State Fund Budget Summary 2-9
Federal Fund Revenue Projection 2_12
Federal Fund Budget Summary 2-13
Community Schools Budget Summary 2-15
Child Nutrition Budget Summary 2-17
Recurring Capital Budget Summary 2-19
Capital Improvement Plan
2011-2022 Capital Investments Plan 3-1
i
TABLE OF CONTENTS
Statistical Profile
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
Appendix
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
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Chapel Hill-Carrboro City Schools
2012-13 Budget Message
Over the past few years,the district has faced a lot of budget uncertainty. A variety of
strategies have been used to mitigate the reductions in funding at the federal, state, and
local levels. We have also been compensating for millions of dollars in mandated
medical and retirement cost increases. These strategies have included maximizing the
amount of federal recovery and stimulus funding,utilizing state funding strategically, and
making significant reductions to our operating budget at the state and local levels. Over
the past few years,we have made reductions to our state and local budgets in excess of
$7.6 million. These reductions have touched all aspects of how we do business including
the loss of central office positions and resources,teacher and teacher assistant positions,
as well as non-personnel reductions; including reductions to supplies, equipment, and
athletics. To avoid even more drastic reductions,the Board authorized the use of an
additional$2.6 million in fund balance for this year; otherwise an equivalent amount of
additional reductions would have been necessary.
Our strategy for the development of the 2012-13 budget was aimed at trying to stabilize
our budget moving forward, plan for the anticipated increases in retirement and medical
insurance premiums,plan for the increase in the state discretionary reduction,build our
budget around the priorities of the school district(including the reallocation of
resources/positions and the professional development needs to implement the Common
Core/State Essential Standards), and to consider providing additional compensation to
staff who have not received a pay increase of any kind over the past three years.
In February, the Board identified priorities for 2012-13. Included in these priorities are
the continued implementation of the Common Core and State Essential Standards, a
continued focus on literacy, and additional focus on improving instruction. To meet
these priorities will require a significant investment in the professional development of
our staff. It requires us to look at our existing structures, staff, and resources to make
adjustments to how we do business. Over the next few months, district and school
administration will be reviewing and finalizing our professional development plan. We
will be reviewing the supports that exist in our buildings and may recommend
repurposing or reallocating.existing positions and staff to best meet our needs. As
suggested by the Board,we will begin to look at how our teacher supplement funding
could be better utilized to ensure we have highly effective teachers in every classroom.
Local Revenues and Expenditure Changes
The local budget will require revenues totaling $63.6 million. The Board's Requested
Budget is based on the district receiving a$67 per pupil appropriation increase. The
State has projected a total student enrollment of 12,129 students for 2012-13. This
projection is 411 students above the 2011-12 projection of 11,718 students. Unknown at
this time is whether a newly approved charter school will affect student enrollment
growth and revenue projections for next year.
1
The Board's requested budget includes mandated cost increases and continuation
expenses for medical and retirement insurance premiums totaling $547,000. It also
includes $55,740 to fund school supplies for the additional students and provide
transportation for the five additional days of school mandated by state law. In addition, a
total of$1,904,935 in expansion requests has been included. The majority of the
expansion budget is to provide a$500 one-time bonus for all district staff. District
employees are facing the fourth consecutive year without a legislated increase from the
State.
Our employees have not had a wage increase since the 2008-09 school year. In 2008-09
all employees were furloughed a total of 10 hours, which resulted in a pay reduction for
that year. Employees' salaries have been negatively impacted by a 3.5% inflation growth
for the past three years. Additionally, the out-of-pocket cost increases for employee
medical benefits have further reduced net pay. Currently, employees with the 80/20
medical insurance plan must pay $22.76 per month or the reduced coverage plan, 70/30,
is available at no cost. The deductibles for 80/20 insurance have increased from $300 to
$700 for individuals and from $900 to $2,100 for families since 2008-09. Co-pays have
also increased by $10 per visit. Monthly premiums for family coverage have increased
from $489.44 to $666.18 or an additional $2,120.88 per year since 2008-09.
Funding is also requested to provide the necessary resources to accommodate student
enrollment growth. These include funding to support one additional system level class
for Exceptional Children as a result of growth, funding to provide the staff and resources
necessary to open Elementary#11 (again growth related), funding to help support
Phoenix Academy safety and security needs, and funding to assist the Blue Ribbon
Mentor Advocate Program retain services that may potentially have reductions in grant
funding. In addition, a small amount of additional professional development funds are
requested to help meet our priorities. Over the next month, our professional development
plan will be fine tuned and finalized.
Last year the Board approved a$3,652,913 fund balance appropriation to balance the
budget. The Board spent its allocation of EduJobs Federal funds during the 2010-11
school year and, intentionally increased Local fund balance to be used to bridge the
budget shortfall. The Board has committed to using up to the same amount for 2012-13,
but we know that this is not sustainable. The Board will use the one-time bonus funding
in subsequent years to reduce the fund balance appropriation, and will still need to
identify additional budget reductions to balance its budget.
Depending on our actual state enrollment projection,the County approved per pupil
budget, as well as any state budget decisions,the actual amount of fund balance allocated
for 2012-13 may need to be revisited.
State and Federal Budgets
The Board has received a 2012-13 State budget planning allotment in the amount of
$61,871,240 which does not reflect the reductions that will be taken. At this point in
2
time, our state budget appears to be balanced. This is in large part due to the anticipated
additional funds that would be provided with enrollment growth. After accounting for
the additional teacher and teacher assistant positions required to meet our enrollment
increases and class size maximums, as well as the increase in the discretionary reduction,
we currently project an increase in our state budget of$452,964. As a reminder,the
discretionary reduction has bee
n increasing over the past several years and it is anticipated to total $3,980,409 in 2012-
13. This will result in the district reverting state funds that should be providing the
district with over 50 additional teachers and approximately 25 additional teacher
assistants.
The General Assembly will convene again in May and it is not known at this time if
further changes will be made to the 2012-13 budget.
Although no official information has been received,there is anticipation that there will be
reductions to Federal grants for 2012-13. The Federal grants such as Title I and Title III
will likely be funded at lower amounts than the district currently receives.
Capital Budget
The County's shift of capital funding to support the operating budget shortfall has had a
negative impact on the district's ability to address repair and renovation needs of our
schools as well as our technology needs Restoration of those funds to the capital budget
is greatly needed.
The State will implement online testing for students in 2012-13 and the district needs
significant dollars to provide the equipment and infrastructure support. More than
$700,000 is needed initially to purchase computer equipment, and approximately
$600,000 annually to sustain just this single need. We are struggling to keep our existing
equipment current let alone move towards increased student access.
Summary
Chapel Hill—Carrboro City Schools, like many other school districts in the State, will
implement the new Common Core/State Essential Standards curriculum next school year.
The district will need to restructure and re-assign positions to ensure proper staffing for
this major curriculum change and to keep the budgetary impact as cost-neutral as
possible.
We are very concerned about staff morale. The state also previously eliminated the ABC
bonus payment which effectively reduced many of our teachers' and teacher assistants'
compensation. We have lost talented administrators and staff to other districts and are
losing highly talented candidates to other school systems in neighboring states. We need
state support to fund a permanent wage increase and will continue to advocate with our
local and state elected officials.
3
We also feel that it is imperative to remember that we have had large capital funding
reductions, despite having tremendous needs. We have a significant number of facilities
in excess of forty years old and a few that are over sixty years old. Our technology
funding is lacking the resources to be able to provide the needed infrastructure and
support to deliver technology resources to all of our students and staff. In addition, the
district must be prepared to meet the anticipated online testing requirements. Both the
state and the county have reallocated capital money to help fund operational budgets over
the past few years. As a result, our unfunded facility and technology needs continue to
grow. We need to continue to advocate for this funding to be restored.
In summary,the Chapel Hill-Carrboro City Schools is continuing to face budget issues
moving forward. The Board is presenting a balanced budget based on the best
information that we know of at this time. It has been developed to meet the needs of our
district. We will be seeking to realign and repurpose existing resources. This budget is
based on the County Commissioners appropriating a$67 per pupil increase for 2012-13.
It is also based on the Board continuing to use additional fund balance to help balance the
budget.
Respectfully su i ed,
Thomas Force la
4
HAI'LLHILL- Organization
kLk
al ARRBORO g al Chart
c � S zoii-i2
Y s
Board of Education
Tom Forcella,Superintendent Ken Soo,School System Attorney
Magda Parvey,Assistant Superintendent�Instructional Services
World Languages
Caryn Ward,Coordinator,Response to Instruction(Rd)
Theresa Grywalski,Coordinator,Arts
Kathi Breweur,Director,Career&Technical Education(CTE)
Karyn Gloden,Coordinator,English Language Arts&Social Studies
Priscilla Dennison,Coordinator,Math&Science
Scarlett Steinert,Coordinator,Physical Education
Valerie Reinhardt,Executive Director,School Leadership
Jean Parrish,Coordinator,AVID&Gifted Education
Josh Nambo,Coordinator,ESL&Dual Language
Principals and Assistant Principals
Rodney Trice,Associate Superintendent,Student&School Services Equity Oversight
Scarlett Steinert,Coordinator,Athletics
Graig Meyer,Coordinator,Blue Ribbon Mentor Advocate Program
Stephanie Willis,Coordinator,Health Services
Jeff Reilly,Coordinator,Student Services
Lori DeTrude,Executive Dir.,Exceptional Children
Mary Ann Baldwin,Coordinator,Exceptional Children
Nancy Kueffer,Coordinator,Exceptional Children Compliance/Behavior Support
William Frenzel,Director,Head Start/PreK
Todd LoFrese,Assistant Superintendent,Support Services
Ruby Pittman,Executive Director,Budget&Finance
They Wilson,Coordinator,Preschool Disabilities/Early Intervention
Kevin Morgenstein Fuerst,Coordinator,Student Enrollment&Title I
Jonathan Scott,Chief Accountant
Arasi Adkins,Executive Director,Human Resources
Mary Gunderson,Coordinator,Teacher Recruitment&Support
Liz Cartano,Director,Child Nutrition
Jim Ellis,Director,Transportation
Stephanie Knott,Asst.to the Superintendent,Community Relations
Mary Roberts,Director,After School Programs
Mary Bushnell,Coordinator,Volunteers&Partners Programs
Raymond Reitz,Chief Technology Officer
Graig Meyer,Coordinator,Blue Ribbon Mentor Advocate Program
Doug Noell,Dire ctor,IT Operations
TBA Coordinator,21st Century Learning
Principals
Assistant Principals Revised January 2012
CHAPEL HILL-CARRBORO CITY SCHOOLS
Board of Education Members and Principal Officials
Mia Day Burroughs, Chair
Michelle (Shell) Brownstein,Vice-Chair
James Barrett
Jamezetta Bedford
Mike Kelly
Greg McElveen
Annetta Streater
Tom Forcella, Superintendent
Magda Parvey,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
1 -6
Chapel Hill —Carrborro City Schools
Principals
Principals
Emily Bivins Carrboro Elementary School
Marny Ruben Seawell Elementary School
Cheryl Carnahan Estes Hills Elementary School
Victoria Creamer Ephesus Road Elementary School
Darlene Ryan Glenwood Elementary School
Rita Bongarten Frank Porter Graham
Amanda Hartness McDougle Elementary School
Amy Rickard Morris Grove Elementary School
Kebbler Williams Rashkis Elementary School
Keri Litwak Scroggs Elementary School
Beverly Rudolph Culbreth Middle School
Debra Scott McDougle Middle School
Cicily McCrimmon Phillips Middle School
Phillip Holmes Smith Middle School
Kelly Batten Carrboro High School
Eileen Tully East Chapel Hill High School
Jessie Dingle Chapel Hill High School
Laverne Mattocks Phoenix Academy High School
Flicka Bateman Hospital School, UNC Hospital
1 -7
Chapel Hill-Carrboro City Schools
2012-13 Local Fund Budget Calendar
October, 2011 Cabinet develops proposed budget process and budget drivers
October, 2011 Kick off budget request process with schools and departments
December 16, 2011 Schools and Administrative Department submit new budget
requests
February, 2012 Departments present recommendations for fee/rate increases
February 13-14, 2012 Superintendent presents budget to Board of Education, Board
Planning Conference, Friday Center, Chapel Hill,NC
March 1, 2012 Board of Education work session on the budget, Town Hall,
Chapel Hill,NC at 7:00 pm
March 15, 2012 Board of Education work session and public hearing on the budget,
Town Hall, Chapel Hill,NC at 7:00 pm
March 29, 2012*** Board of Education discussion and action on the budget, Town Hall,
Chapel Hill,NC at 7:00 pm
April 6, 2012 Board of Education submits budget request to County
Commissioners
April 26, 2012 Present budget to BOCC at joint meeting of school boards at
Hillsborough Commons (DSS Bldg) Hillsborough,NC
at 7:00 pm
May 17, 2012 County Commissioners' Budget Public Hearing, Hillsborough Commons
(DSS Bldg.) Hillsborough,NC at 7:00 pm
May 22,2012 County Commissioners' Budget Public Hearing, Southern Human
Services Bldg., Chapel Hill,NC at 7:00 pm
May 24, 2012 County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
1 -8
Chapel Hill-Carrboro City Schools
2012-13 Local Fund Budget Calendar
June 7, 2012 County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
June 12, 2012 County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
June 19, 2012 County Commissioners' approve budget at regular meeting,
Southern Human Services Center on Homestead Road, Chapel Hill
at 7:00 pm
July, 2012 Board of Education approves Budget resolutions for all Fund
Codes
1 -9
2012- 13 BUDGETS
Combined Operating Budget
Revenues and Expenditures
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
REVENUE BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REQ
Total Local Revenue 58,708,704 60,115,008 61,078,312 61,078,312 62,366,387 63,585,987
Total State Revenue 56,447,018 54,941,061 59,331,358 59,030,250 61,151,255 61,871,240
Total Federal Revenue 8,836,705 10,386,072 6,682,374 6,899,083 4,982,578 4,982,578
TOTAL REVENUE $ 123,992,427 $ 125,442,141 $ 127,092,044 $ 127,007,645 $ 128,500,220 $ 130,439,805
ALLOCATIONS 2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
INSTRUCTIONAL PROGRAMS BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOER Q
Regular Instructional Programs $ 63,473,462 $ 58,812,946 $ 64,011,798 $ 62,443,306 $ 65,622,344 $ 66,845,188
Special Programs 17,341,598 17,625,280 17,320,128 17,702,290 17,506,779 17,596,779
Alternative Prog. and Services 4,463,363 4,968,695 5,077,257 5,181,156 5,112,744 5,112,744
Co-Curricular Activities 1,896,458 2,058,105 1,877,806 1,948,621 1,894,246 1,894,246
School Leadership 5,239,942 4,073,542 6,402,276 4,346,131 4,393,536 4,393,536
School Based Support Services 8,892,981 11,200,781 9,274,900 11,515,677 11,280,423 11,430,423
Other 564,341 537,301 147,666 656,519 783,792 783,792
TOTAL INSTRUCTIONAL PROG, 101,872,145 99,276,649 104,111,831 103,793,700 106,593,864 108,056,708
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REQ
Instructional Support Services 2,316,554 1,891,762 2,599,782 2,235,620 2,591,027 2,834,947
Administrative Leadership 2,755,672 2,583,159 2,604,049 2,618,343 2,611,415 2,611,415
Technology Support Services 1,376,851 1,425,762 1,773,028 1,773,028 1,786,083 1,786,083
Operational Support Services 11,556,938 11,395,450 10,847,765 10,942,446 10,987,340 11,220,161
Financial and Human Services 1,655,561 1,718,015 1,730,921 2,012,988 1,748,949 1,748,949
TOTAL SUPPORT SERVICES 19,661,576 19,014,148 19,555,545 19,582,425 19,724,813 20,201,555
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
OTHER SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REQ
Community Relations 231,531 199,423 233,930 233,930 235,535 235,535
Charter School Funds 554,680 597,305 554,680 554,680 554,680 554,680
Child Nutrition Supp./Transfers 271,352 268,678 274,986 276,890 279,566 279,566
Community Schools Transfers 11,761 11,761 11,761 11,761 11,761 11,761
State Textbooks
Other 1,389,382 556,847 2,349,311 2,337,550 1,100,000 1,100,000
TOTAL OTHER SERVICES 2,458,706 1,634,013 3,424,668 3,414,811 2,181,542 2,181,542
TOTAL OPERATING EXPENSES L_1 $ 119,924,810 $ 127,092,044 $ 126,790,936 $ 128,500,220 $ 130,439,805
Per Pupil Expenditures Is 10,470 1 10,351 1 $ 10,862 $ 10,690 $ 10,609 1 $ 10,769
Orange County Budget Office form
2-1
CHAPEL HILL - CARRBORO CITY SCHOOLS
2012-2013 Local Fund Revenue Projections
Requests a $67 Per Pupil Increase
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
Projected Student Enrollment BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ
State projection of Students 11,834 11,666 11,718 11,878 12,129 12,129
Less: Out-of-County Tuition Paid (131) (131) (157) (157) (157) (157)
Existing Charter School students 140 140 140 140 140 140
Total County Resident Students 11,843 11,586 11,701 11,861 12,112 12,112
County Appropriation $ 31096 $ 31159 $ 3,102 $ 3,102 $ 3,102
$ 3,169
Special District Tax $ 1,571 $ 1,632 $ 1,605 $ 1,584 $ 1,577 $ 1,577
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
LOCAL REVENUES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ
County Appropriation 36,594,720 36,594,720 36,305,808 36,305,808 37,571,424 38,380,632
Special District Tax 18,599,595 18,912,319 18,785,591 18,785,591 19,101,442 19,101,442
Prior Year Special District Tax 95,000 317,500 250,000 250,000 250,000 250,000
Fair Funding 494,000 494,000 494,000 494,000 494,000 494,000
Sales Tax Revenue 75,000 174,085 90,000 90,000 90,000 90,000
Tuition-Regular School 160,000 179,414 160,000 160,000 160,000 160,000
Tuition-Preschool 380,000 378,740 380,000 380,000 380,000 380,000
Fines&Forfeitures 360,000 407,755 360,000 360,000 375,000 375,000
ABC Revenue 32,000 32,000 33,000 33,000 32,000 32,000
Interest Earned on Investments 110,000 102,977 60,000 60,000 100,000 100,000
Medicaid Reimbursements 200,000 226,284 125,000 125,000 200,000 200,000
Miscellaneous Revenue 268,389 162,106 217,000 217,000 200,000 200,000
Indirect Cost 250,000 187,364 165,000 165,000 170,000 170,000
Appropriated Fund Balance 1,090,000 1,945,744 3,652,913 3,652,913 3,242,521 3,652,913
TOTAL LOCAL REVENUES $ 58,708,704 $ 60,115,008 $ 61,078,312 $ 61,078,312 $ 62,366,387 $ 63,585,987
Total Increase in Revenues: $ 1,288,075 $ 2,507,675
Budget Assumptions
1.Appropriation is based on the State's projected enrollment of 12,129 students for 2012-13.
2.The County will retain the current per student funding level and approve a$67 per pupil increase.
3.The projected 2012-2013 district tax one cent valuation amount is$1,013,877.The current
district tax rate is$.1884. A 1%inflationary increase has been projected.
4.Assumes the County will continue the Fair Funding allocation of$494,000 to each district.
5.Carol Woods contribution of$30,000 is included in the miscellaneous revenue projection for 2012-13.
6. Uses$3,242,521 of Local fund balance to balance the 2012-2013 budget.
7.Alcohol and Beverage Commission grant in the amount of$32,000 has been awarded for 2012-13.
8.Appropriated fund balance will be decreased by$353,965 for 2012-13.
9.Assumes the usual 140 student Charter School Enrollment.
Orange County Budget Office form
2-2
Local Fund Budget Summary
Summary by Purpose Code
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
INSTRUCTIONAL BUDGET ACTUAL BUDGET ESTIMATE SUPT RECO BOARD REQ
5110 Regular Instructional Services 20,553,685 18,644,165 20,582,975 20,582,975 20,905,319 21,795,627
5112 Cultural Arts Services 171,960 164,891 181,960 181,960 183,529 183,529
5113 Physical Education Curricular Services 175,050 138,600 253,590 253,590 256,828 256,828
5114 Foreign Language Curricular Services 130,022 143,293 150,022 150,022 151,506 151,506
5116 Homebound/Hospitalized Curricular Ser. 531,881 195,951 541,507 541,507 547,469 547,469
5120 CTE Curricular Services 426,806 359,364 368,707 368,707 373,073 373,073
5210 Special Populations Services 5,503,679 6,631,471 6,217,165 6,217,165 6,477,437 6,477,437
5211 EC Homebound Curricular Services 6,120 5,805 6,120 6,120 6,120 6,120
5220 CTE Children w/Disabillities Curricular 474,326 28,904 482,769 482,769 488,026 488,026
5230 Pre-K Children w/Disabilities Curricular 112,847 151,025 114,803 114,803 115,977 115,977
5240 Speech and Language 714,555 464,285 725,130 725,130 729,914 729,914
5260 Academically Gifted 876,917 937,293 893,557 893,557 941,858 941,858
5270 ESL Services 883,953 1,140,291 894,483 894,483 903,203 903,203
5310 Alternative Instructional Services 122,255 237,909 123,508 123,508 161,846 161,846
5320 Attendance/Social Work Services 679,182 544,684 678,719 678,719 685,742 685,742
5330 Remedial and Supplemental 195,020 231,624 195,231 195,231 231,955 231,955
5340 Pre-K Services 475,275 579,166 492,415 492,415 499,176 499,176
5353 Summer School 84,576 85,905 85,814 85,814 86,374 86,374
5401 Principal's Office 929,071 776,269 939,766 939,766 1,102,852 1,102,852
5402 Assistant Principal 891,584 764,838 888,120 888,120 936,464 936,464
5404 School Building Support 1,162,143 320,396 11279,412 1,279,412 1,319,959 1,319,959
5501 Athletics 1,386,195 1,479,202 1,408,125 1,408,125 1,419,640 1,419,640
5502 Cultural Arts 90,829 145,472 191,910 191,910 194,119 194,119
5503 School Clubs/Student Organizations 271,768 324,770 277,771 277,771 280,487 280,487
5504 Before/After School Care 147,666 108,661 147,666 147,666 148,203 148,203
5810 Education Media 959,266 434,256 977,902 977,902 992,460 992,460
5820 Student Accounting 401,559 17,930 401,559 401,559 405,897 405,897
5830 Guidance Services 1,411,026 1,301,954 1,904,060 1,904,060 1,922,575 1,922,575
5840 Health Services 780,103 1,066,143 780,994 780,994 789,788 789,788
5841 ABC/Health Services 57,071 50,878 33,000 33,000 33,000 33,000
5850 Safety and Security 980,352 1,059,486 986,003 986,003 990,127 990,127
5860 Instructional Technology 70,000 127,989 70,000 70,000 70,000 70,000
5870 Staff Development 291,102 224,553 268,969 268,969 348,969 348,969
5890 Volunteer Services 273,239 .264,124 275,052 275,052 277,823 277,823
5000 TOTAL INSTRUCT.SERVICES 42,221,083 39,151,547 43,818,784 43,818,784 44,977,715 45,868,023
SUPPORT SERVICES
6110 Regular Curricular Support 823,306 507,558 933,378 933,378 940,504 1,184,424
6120 CTE Curricular Support 118,009 106,092 125,865 125,865 127,097 127,097
6100 Sub-total Regular Instruction Support 941,315 613,649 1,059,243 1,059,243 1,067,601 1,311,521
2-3
Local Fund Budget Summary
Summary by Purpose Code
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
SUPPORT SERVICES(continued) BUDGET ACTUAL BUDGET ESTIMATE SUPT RECD BOARD REQ
6201 Children w/Disabilities Support 45,465 47,161 75,499 75,499 75,929 75,929
6207 ESL Support 71,629 62,284 71,629 71,629 71,629 71,629
6200 Sub-total Special Populations Support 117,094 109,445 147,128 147,128 147,558 147,558
6304 Pre-K Readiness/Remedial Services 28,023 31,185 29,867 29,867 30,171 30,171
_ 1 29,867 29,867 30,171 30,171
6300 Sub Total Admin.Staff/Alternative Prog. 28,023 31, 85
6400 Technology Support 1,376,851 1,424,066 1,773,028 1,773,028 1,786,083 11786,083
6510 Telephones 104,083 (25,639) 104,083 104,083 104,083 104,083
6520 Printing and Copying Services 349,913 398,521 329,457 329,457 329,476 329,476
6530 Public Utility and Energy Sery(new) 3,901,986 3,157,431 3,658,586 3,658,586 3,658,586 3,658,586
6540 Custodial Services 1,413,570 1,414,371 1,685,955 1,685,955 1,715,969 1,715,969
6550 Transportation 487,633 774,740 624,472 624,472 659,662 659,662
6580 Maintenance of Plant 2,416,637 2,520,847 2,427,477 2,427,477 2,441,167 2,526,539
6500 Sub-total Operational Support 8,673,822 8,240,271 8,830,030 8,830,030 8,908,943 8,994,315
6611 Financial Services 736,670 362,902 764,392 764,392 772,615 772,615
6613 Risk Management 301,000 258,712 301,000 301,000 301,000 301,000
6621 Human Resource Services 532,780 369,489 525,536 525,536 531,141 531,141
6600 Sub-total Financial/Human Resources 1,570,450 991,102 1,590,928 1,590,928 1,604,756 1,604,756
6720 Research and Evaluation 367,704 369,130 370,744 370,744 372,764 372,764
6700 Sub-total Student Accountability 367,704 369,130 370,744 370,744 372,764 372,764
6910 Board or Education 65,563 79,961 65,563 65,563 65,563 65,563
6920 Legal Services 90,000 209,656 90,000 90,000 90,000 90,000
6930 Audit Services 60,000 42,068 60,000 60,000 60,000 60,000
6941 Office of the Superintendent 221,747 215,606< 224,709 224,709 226,173 226,173
6942 Assistant Supt of Instruction 1,632,270 1,216,682 1,468,540 1,468,540 1,474,658 1,474,658
6943 Assistant Supt of Supp Sery 319,820 417,753 324,377 324,377 327,426 327,426
6950 Public Relations 231,521 199,423 233,930 233,930 235,535 235,535
6900 Sub-total Other Support 2,620,921 2,381,149 2,467,119 2,467,119 2,479,355 2,479,355
6000 TOTAL SYSTEMWIDE SUPPORT 15,696,180 14,159,998 16,268,087 16,268,087 16,397,231 16,726,523
TRANSFERS
8100 Charter School Funds 554,680 597,305 554,680 554,680 554,680 554,680
8100 Child Nutrition Transfers 225,000 225,000 225,000 225,000 225,000 225,000
8100 Transfers to Community Schools 11,761 11,761 11,761 11,761 11,761 11,761
8100 Other Transfers 200,000 200,000 200,000 200,000
8400 Intrafund Transfers 452,056
1 TOTAL LOCAL FUND BUDGET 58,708,704 54,597,667 61,078,312 61,078,312 62,366,387 63,585,987
Orange County Budget Office form
1,219,600
2-4
CHAPEL HILL - CARRBORO CITY SCHOOLS
2012 - 2013 CONTINUATION AND EXPANSION BUDGET REQUESTS
2012-13 District Student Enrollment Projection 12,129
201 1-12 State Student Enrollment Projection 1 1,718
Projected Student Enrollment Growth 411
LOCAL FUND
State Mandates Amount
Anticipated increase in employee health insurance- (from$4931 to $5192; 5.3%increase) $ 207,000
Anticipated increase in employer state retirement match(from 13.12%to 14.31%; 9%incr.) 340,000
Subtotal $ 547,000
Continuation of Current Services
Non-personnel allotment increase for school budgets $78/student $ 25,740
Transportation operating budget 30,000
Subtotal $ 55,740
Expansion Requests
Elementary#11 Planning Budget $ 339,460
Ephesus Elementary: .5 AIG Specialist 36,633
Phoenix Academy: extra duty stipends $4500: arts educ. field trips $1000; community and
family events $1000; secy. position to 12 mos. $5,000; and, full-time SRO $25,000 36,500
Exceptional Children: 1.0 fte system level elem. teacher$73,265; 2.0 fte system level teacher
assts. $68,904; classroom supplies $1,500; computer equipment $7,500;
and .5 program facilitator for CHS and Phoenix $36,633 187,802
Blue Ribbon Mentor Advocate Program -Parent University: .5 secy. $22,940;
operating expenses $12,000 34,940
Staff development funds 50,000
$500 one-time bonus for all district staff(2,000 ftes x$500 plus benefits) 1,219,600
Subtotal $ 1,904,935
GRAND TOTAL $ 2,507,675
2-5
ELEMENTARY #11
2012-2013 PLANNING BUDGET
STARTUP
PERSONNEL
12-13 BUDGET
SCHOOL PERSONNEL
Includes benefits
CERTIFIED Principal - 12 mos. Base $ 75,000* $ 96,662
Principal Supplement -$15,000 18,294
Assistant Principal -6 mos. Base 31,866
Assistant Principal Supplement-6 mos 5,854
Media Specialist-6 mos. 36,633
Technology Specialist-6 mos. 36,633
Subtotal $ 225,941
CLASSIFIED Secretary-6 mos. $ 22,940
Lead Custodian -3 mos. 20,579
Subtotal $ 43,519
TOTAL NON-PERSONNEL COSTS Staff Development $ 30,000
Administrative Office Supplies 5,000
Telephones 5,000
Contracted Services 30,000
$ 70,000
GRAND TOTAL $ 339,460
*Can apply to DPI for partial reimbursement
2-6
Local Fund Revenue History
County Appropriation Special District Tax per$100 Value
Year Per Student Increase 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 3,102 6 0.1884
2012-13
For 2012-13
A$.01 Special District Tax increase is projected to generate$1,013,877 in additional revenue .
A$.01 County General Fund Property Tax ratelincrease is estimated to generate $1.5 million in
additional revenue.
" Re-evaluation year of property tax values
2-7
2011-12 State Fund Revenue Projection
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ
Revenue $ 56,447,018 $ 54,814,351 $ 59,157,736 $ 58,853,723 $ 60,971,255 $ 61,662,864
State Textbook Revenue 126,710 173,622 176,527 180,000 208,376
Total Revenue $ 56,447,018 $ 54,941,061 $ 59,331,358 $ 59,030,250 $ 61,151,255 $ 61,871,240
Orange County Budget Office form
2-8
State Fund Budget Summary
Summary by Purpose Code
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
INSTRUCTIONAL BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ
5110 Regular Instructional Services 36,421,953 32,030,357 37,037,415 35,756,468 38,162,929 38,270,466
5112 Cultural Arts Services 186,324 200,028 191,044 191,825 196,775 196,775
5113 Physical Education Curr.Serv. 287,537 127,088 290,568 292,529 299,285 299,285
5114 Foreign Language Curr.Serv. 161,444 109,349 164,498 164,498 169,433 169,433
5116 Homebound/Hospitalized Curr. 531,223 726,263 693,420 732,212 754,178 754,178
5120 CTE Curricular Services 2,954,006 2,536,604 3,089,340 2,760,261 3,182,020 3,407,020
5210 Children w/Disab.Curr.Serv. 3,439,655 3,074,653 3,116,895 3,320,999 3,210,402 3,210,402
5220 CTE Children w/Disab.Curr. 430,487 93,813 90,778 92,679 93,501 93,501
5230 Pre-K Children 2/Disab.Curr. 28,621 367 55,972
5240 Speech&Language Path.Ser. 507,903 843,956 788,723 801,947 812,385 812,385
5260 Acad/Intell.Gifted Curricular 564,263 571,559 568,187 590,969 585,233 585,233
5270 LEP Curricular Services 1,210,528 1,178,411 1,128,857 1,213,036 1,162,723 1,252,723
5310 Alternative Instructional Prog. 596,806 690,506 735,917 628,295 757,995 757,995
5320 Attendance and Social Work 727,765 760,419 764,219 773,471 787,146 787,146
5330 Remedial&Suppl. K-12 Serv. 263,322 188,116 296,524 409,560 305,420 305,420
5353 Summer School Instruction 493,359 429,393 395,233 484,466 407,090 407,090
5401 Principal's Office 1,533,984 1,495,902 1,514,439 1,531,826 1,559,871 1,559,871
5402 Assistant Principal 911,417 1,036,533 771,213 986,419 794,349 794,349
5404 School Building Support 766,497 1,009,326 776,513 1,039,606 1,039,606
5810 Educational Media Services 694,332 1,238,513 713,545 897,697 734,951 734,951
5820 Attendance-Social Work 398,861 251,348
5830 Guidance Services 2,151,070 2,354,808 1,879,614 2,125,861 1,936,002 2,086,002
5840 Health Services 214,704 891,703 871,704 883,662 897,855 897,855
5000 INSTRUCTIONAL SERVICES 54,310,703 51,743,698 56,111,459 55,722,513 1 57,849,149 1 58,421,686
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ
6110 Regular Curricular Support 144,149 207,117 529,221 124,079 545,098 545,098
6120 CTE Support 128,888 38,259 37,206 38,916 38,322 38,322
6201 Children w/Disability Support 100,648 104,805 107,898 107,898 111,135 111,135
6207 LEP Support Services
6400 Technology Support 180,015 98,324
6540 Custodial Services 292,581 1,037,325 754,021 1,068,445 1,068,445
6550 Transportation 1,221,007 1,155,613 951,410 1,329,395 1,127,401 1,127,401
6580 Maintenance of Plant 43,888 52,577
6611 Finance 391,416 229,757
6612 Purchasing Services 48,697 2,074
6621 Human Resources 85,111 286,799 139,993 190,229 144,193 144,193
6624 Salary and Benefits Services
6941 Office of the Superintendent 154,789 189,169 157,855 157,855 162,591 162,591
6942 Asst. Supt.for Instruction 112,764 114,263 113,404 141,670 116,806 116,806
2-9
State Fund Budget Summary
Summary by Purpose Code
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ
6943 Asst.Supt.for Support Serv. 98,719 98,000 99,601 85,629 88,198 88,198
6000 SUPPORT SERVICES 2,089,963 3,159,314 3,173,913 3,259,847 3,402,188 3,402,189
7200 Child Nutrition Services 46,352 43,678 45,986 47,890 47,366 1 47,366
8100 Transfers (5,629)
TOTAL $ 56,447,018 L54,941,061 I $ 59,331,358 $ 59,030,250 $ 61,298,703 $ 61,871,240
Orange County Budget Office form
2-10
Summary of Changes
State Fund
2012-2013
* The State's 2012-13 Planning Allotment total is $61,871,240.
The 2012-13 Planning Allotment is $2.5 million more than the 2011-12 Initital State Allotment.
No salary increases anticipated for 2012-13.
The state retirement employer match rate will increase from 13.12%to 14.31%.
The state health plan employer match rate will increase from $4,931 to 5,192 per fte.
The district's discretionary reduction amount will increase $3,394,500 to $3,980,409.
* New teacher positions are anticipated to address the increase in student enrollment.
i
2-11
2011-2012 Federal Fund Revenue Projection
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
BUDGET ACTUAL BUDGET ESTIMATE ISUPT RECO BOE REQ
Federal Revenue $ 8,836,705 $ 10,386,072 $ 6,682,374 $ 6,899,083 $ 4,982,578 $ 4,982,578
Proiected 2012-13 Federal Grant Allotments include.Proiected2011-12 Carryover Amount
PRC017 Career Technical Education-Program Improvement $ 90,000
PRC044 IDEA VI-B Cap.Building&Improvement 50,000
PRC049 IDEA-VI-B-Preschool Handicapped 36,000
PRC050 Title I 1,000,000
PRC060 IDEA VI-B,Handicapped 2,709,578
PRC070 IDEA-Early Intervening Services 400,000
PRC103 Improving Teacher Quality 380,000
PRC118 IDEA VI-B Special Needs Targeted 17,000
PRC156 Race to the Top 300,000
Total $ 4,982,578
Orange County Budget Office form
2-12
Federal Fund Budget Summary
Summary by Purpose Code
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
INSTRUCTIONAL BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REQ
5110 Regular Instructional Services $ 860,198 $ 3,283,842 $ 375,195 $ 375,195 $ 350,000 $ 350,000
5120 CTE Curricular Services 81,073 70,035 91,557 91,557 90,000 90,000
5210 Children w/Disabilities Curriculum 2,172,231 2,208,603 1,827,758 1,827,758 1,700,000 1,700,000
5230 Pre-K Children w/Disab.Curr. 212,775 188,848 261,260 261,260 140,000 140,000
5240 Speech and Language Pathology 50,916 50,916 50,000 50,000
5270 ESL Services 203,038 105,995 152,727 152,727 90,000 90,000
5320 Attendance and Social Work 90,587 87,296 92,456 92,456 90,000 90,000
5330 Remedial and Suppl. K-12 Serv. 735,216 995,027 980,028 980,028 900,000 900,000
5350 Extended DayNear Instruc. 138,650 237,193 237,193 200,000 200,000
5404 School Support 973,886 964,459
5840 Health Services 95,171
5850 Safety and Security Support 3,075
5800 Pupil Support
5870 Staff Development 10,083 94,978 94,978 140,000 140,000
5880 Parent Involvement Services 11,355 38,541 17,520 17,520 17,000 17,000
5000 INSTRUCTIONAL SERVICES 5,340,359 8,189,627 .4,181,588, 4,181,588 3,767,000 3,767,000
2010-2011 2010-2011 2011-2012 2011-2012 2012-2013 2012-2013
SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REQ
6110 Support and Dev.Serv. 68,418 31,737
6200 Instructional Staff 281,617 287,717 240,827 240,827 240,000 240,000
6201 Children w/Disabilities Support 62,687
6203 Pre-K Children w/Disab.Supp 27,322 - 39,270 39,270
6301 Alt Progs&Services Supp 111,376 36,030 38,378 38,378 38,378 38,378
6400 Technology Support Sery 1,696
6500 Business Support
6540 Custodial/Housekeeping Services 1,377,049 1,600,540
6550 Transportation 40,293 53,868 29,000 29,000 30,000 30,000
6000 SUPPORT SERVICES 1,906,075 2,074,274 347,475 347,475 308,378 308,378
7200 Child Nutrition Services 4,000 4,000 7,200 7,200
8100 Transfers 221,516 122,181 133,631 133,631
8200 Other-Unbudgeted 1,167,876 2,015,680 2,015,680 900,000 900,000
ITOTAL $ 8,635,826 $ 10,386,082 $ 6,682,374 L 6,682,374 L_4,982,578 $ 4,982,578
Orange County Budget Office form
2-13
Summary of Changes
Federal Fund
For 2012-2013
* Federal grants received through the Department of Public Instruction are estimated
for the similar amounts as received in 2011-12. No planning allotments have been received
to date. Projected carryover balances are included in some of the formula grants.
* No carryover of ARRA Federal grant balances are expected for 2012-13. All funds
will expire in September 2012.
* Potential reductions to some of the Federal grants could occur in 2013 with the new
Federal budget year.
2-14
Community Schools Fund Budget Summary
2010-11 2011-12 2012-13 Percent
ACTUAL BUDGET PROPOSED Change
REVENUE
After-school program $ 1,380,356 $ 1,251,977 $ 1,236,990 -1.2%
Summer Camp 183,680 156,320 155,070 -0.8%
Summer Youth Enrichment 65,500 55,500 44,500 -19.8%
District tuition assistance 11,761 11,761 11,761 0.0%
Facility rental 35,642 35,642 35,642 0.0%
Interest Income 250 100 100 0.0%
Fund Balance Appropriated 2,830 36,258 -
Total Revenue $ 1,680,019 $ 1,547,558 $ 1,484,063 -4.1%
OPERATING EXPENSES
Salaries, wages and benefits $ 1,384,503 $ 1,305,920 $ 1,272,504 -2.6%
Supplies 69,023 52,703 46,929 -11.0%
Food 147,705 127,630 115,080 -9.8%
Purchased services/activities 78,788 61,305 49,550 -19.2%
Total Expenses $ 1,680,019 $ 1,547,558 $ 1,484,063 -4.1%
After-school program enrollment 695 620 615 -0.8%
2-15
Summary of Changes
Community Schools Fund
For 2012-13
Changes in Revenue
* Changes in revenue are due to expexted enrollment changes for 2012-13
After-School, Teacher Workdays, Spring Break Care and Summer Youth
Enrichment
Changes in Expenses
* Changes in operating expenses are due to a projected retirement increase
to 14.31%, a projected health insurance change to $5,192, a reduction in
reduction in Summer Youth Enrichment teachers
2-16
Child Nutrition Fund Budget Summary
2010-11 2011-12 2012-13
ACTUAL BUDGET PROPOSED
REVENUE
Sales of meals and supplemental sales $ 2,230,132 $ 1,766,374 $ 1,763,831
Federal reimbursements 1,592,933 1,698,588 1,859,156
Catering and miscellaneous 12,000 12,000 7,000
Summer Program - - -
Chartwells Guarantee 50,000 50,000 -
Indirect cost 308,700 308,700 308,700
School district subsidy 225,000 225,000 140,375
Chartwells reimbursement - - _
$ 4,418,765 $ 4,060,662 $ 4,079,063
OPERATING EXPENSES
Food $ 1,434,188 $ - $ -
Salaries, wages and benefits 1,508,750 1,574,750 1,178,177
Supplies - 105,960 -
Administrative expenses 1,167,127 2,071,252 2,592,186
Chartwells contract reimbursements - - -
Indirect cost 308,700 308,700 308,700
TOTAL OPERATING EXPENSES $ 4,418,765 $ 4,060,662 $ 4,079,063
2-17
Summary of Changes
Child Nutrition Services Fund
For 2012-13
Changes in Revenue
* Increased USDA Commodity Credit based on participation
* USDA Grant increase based on 2% CPI increase
* Additional USDA Grant increase based on a projected 1.5% increase
in lunch meals served
* Full Breakfast increase based on a proposed price increase of$.10
on paid breakfast
* Decrease in catering revenue based on DPI billing requirement
Changes in Expenses
* Contracted Services increase based on the assumption of a 2% CPI.
* Repairs and Maintenance increase based on projected year end total
2-18
Summary of Recurring Capital Budget
School District
Fiscal Year 2012-13
Category Funding Amount
Category 1 1 Category 2-
Buildings&11 Furniture& Category 3 Superintendent's Board
Capital Item Justification/Description Grounds Equipment Vehicles Recommended Requested
School
Carrboro Elementary furniture/equipment X 6,830 6,830
Ephesus Elementary X 5,398 5,398
Estes Hills Elementary X 6,221 6,221
FP Graham Elementary X 5,635 5,635
Glenwood Elementary X 5,872 5,872
McDougle Elementary X 6,199 6,199
Morris Grove X 6,627 6,627
Rashkis Elementary X 5,917 5,917
Scroggs Elementary X 6,954 6,954
Seawell Elementary X 7,371 7,371
Culbreth Middle X 7,844 7,844
McDougle Middle X 7,799 7,799
Phillips Middle X 7,258 7,258
Smith Middle X 8,238 8,238
Carrboro High X 10,211 10,211
Chapel Hill High X 15,113 15,113
East Chapel Hill High X 16,556 16,556
Hospital School X 564 564
Total 136,604 136,604
District Projects
MIS Department
Technology Equipment Expenses X 250,000 250,000
Facilities Management
Classroom Furniture Dept. X 20,000 20,000
Child Nutrition
Child Nutrition Equip. Department X 40,000 40,000
Facilities Management
Custodial Supp/Equip Dept. X 20,000 20,000
Administrative Tech.
Administrative Equip. Dept. X 55,000 55,000
Support Services
Print Shop Equipment Division X 3,500 3,500
Facilities Management
Cafeteria Equipment Dept. X 5,000 5,000
Support Services
Equipment Division X 50,000 50,000
Cultural Arts Equip. Instructional Services X 5,500 5,500
Total 449,000 449,000
District Projects
Drainage/Safety
Site Development Improvements X 107,733 107,733
Painting, IAQ, Electrical,
Renovations etc. X 669,243 669,243
Floor Coverings Carpet/Tile Installations X 20,000 20,000
Roof Replacement CIP Supplement X
Roof Repairs District Repairs X 81,920 81,920
Safety Comp./Major
Playgrounds/Playfields Maint. X 240,000 240,000
Total 1,118,896 1,118,896
2-19
Summary of Recurring Capital Budget
School District
Fiscal Year 2012-2013
Category Fundin Amount
g Y g
Category 1 Category 2-
Buildings& Furniture& Category 3 Superintendent's Board
Capital Item Justification/Description Grounds Equipment Vehicles Recommended Requested
District Projects
Maintenance Dept.
District Vehicles Trucks 45,000 45,000
Transportation
Transportation Vehicles Department 60,000 60,000
Contingency Unknown Expenses 25,000 25,000
Total $ 130,000 $ 130,000
Total Recurring Capital S 1,834,500 j $1,834,500
2-20
2011 -2022
CAPITAL. IMPROVEMENT PLAN
CHAPEL HILL-CARRBORO CITY SCHOOLS CIP FUNDED PROJECTS pq 1 of 3
CAPITAL INVESTMENTS PLAN 2012-2022
Current FY
2011-12 Budgeted Year 1 Year 2 Year 3 Year 4 Year 5 Five Year Years 6 to 10
PROJECT TITLE Lottery Funds 2012-13 2013-14 2014-15 2015-16 2016-17 Total 2017-22
ADA Requirements 25,000 35,000 35,000 35,000 35,000 35,000 175,000 280,000
Abatement Projects 376,315
District Abatement Project 25,000 35,000 35,000 35,000 35,000 35,000 175,000
CHHS:Remove asbestos Floor Tile 140,000 140,000
Estes Hills:floor the removal 35,000
FP Graham:removal of canopy material 15,000
Athletic Facilities -
Culbreth:Gym Bleachers 115,000 115,000
Phillips:Gym Bleachers 120,000 120,000
CHHS:Stadium/Soccer Field Lighting 295,000
ECHHS:Athletic Fields/Track 175,000 175,000
Classroom/Building Improvements 385,530
Carrboro Elementary:Casework 145,000 145,000
Estes Hills:Casework 175,000 85,000 260,000
Estes Hills:Media Center improvements 64,408 64,408
Ephesus:Classroom Casework 175,000 175,000
FGG:Bathrooms/Intermediate Bld Casework 75,000 117,970 117,970
Glenwood:Bathroom Improvements 40,000 40,000
Seawell:PODs Bathrooms/Casework 47,297 47,297
Culbreth:Locker Room Bathrooms 35,000 35,000
McDougle:Stage Curtins 1 40,000 40,000
Philips:Auditorium Seating and Improvements 75,000 75,000
ECHHS:auditorium stage curtins 35,000
Doors/Hardware/Canopies 225,000
District Hardware and Door Replacements 25,000 75,000 50,000 125,000
MCDElm:Canopy at Kiss and Go 115,000 115,000
Seawell:Expand canopies 115,000 115,000
Estes Hills:replace exterior wood doors 8,000
Electrical Systems
All Schools:Increase Electrical Distribution 150,000 150,000 165,000 165,000 165,000 795,000 930,000
Energy Efficiency/Lighting Improvemnets 551,609
CHHS:A Bid-Lighting Upgrades/Ceiling 225,000
Phillips:auditorium lighting 35,000 35,000
Estes Hills:mulit purpose room lighting 25,000 1 25,000
Glenwood:multi purpose room lighting 25,000 25,000
Phillips:gymnasium lighting 40,000 40,000
3-1
CIP FUNDED PROJECTS pq 2 of 3
Current FY
2011-12 Budgeted Year 1 Year 2 Year 3 Year 4 Year 5 Five Year Years 6 to 10
PROJECT TITLE Lottery Funds 2012-13 2013-14 2014-15 2015-16 2016-17 Total 2017-22
Fire/Safety/Security Systems
All Schools:expansion/upgrade of systems 10,000 50,000 75,000 100,000 225,000
Lincoln Center:Fire Alarm System 20,000
Estes Hills:expand access controls 20,000
FPG: Intercom 15,000
Indoor Air Quality Improvements -
District IAQ Projects 25,000 25,000 50,000 100,000
Ephesus:carpet removal 60,000 60,000
ECHHS:carpet removal 25,000
Mechanical Systems 772,991
Ephesus: 1991 Addition-HVAC Improvements 115,000 115,000
Estes Hills:Multi Purpose Building chiller 25,000
Estes Hills:Lower Level Classroom humidity 100,000
Glenwood:Replace 4 Basement Heat Pumps 40,000
Glenwood:Multi Purpose building's 2 AHUs 75,000 75,000
FPG:Upgrade Handicap Lifts 150,000 150,000
McDougle:replace chiller controls 75,000 1 75,000
Scro gs:Back-up Chiller 310,000
Culbreth:Digital HVAC Controls 150,000 150,000
CHHS:Replace 4 Fan Coil Units Gymnasium 100,000
ECHHS:1996 Cooling Tower 75,000 75,000
Lincoln Center:chiller and cooling tower 65,000 40,000 40,000
Mobile Classrooms/Rental Space 9,629 145,000 132,600 134,500 136,500 138,000 686,600 728,500
Paving:Parking Lots/Driveways/Walkways 253,185
CHHS:North Parking Lot-Driveway and Lots 160,000 127,318 127,318
Phillips:Staff Parking Lot/Bus Area 45,363
Estes Hills:Front Parking Lot/Driveway 75,000 75,000
Seawell:Staff Driveway and Parking Lot 135,000
Roofing/Building Envelope Projects - -
McDougle Mdl:Replacement 1,425,000 1,425,000
Glenwood:Primary and Multi Purpose Buildings 400,000 400,000
Phillips:1990 Media Center Wing/Auditorium 375,000 375,000
Window Replacements 500,000
Culbreth:Replace Classroom/Bid Windows 100,000 100,000 200,000
Phillips:Replace Classroom/Bid Windows 100,000 100,000 200,000
CHHS:Window Replacements 100,000 171,848 271,848
Planning for Future Projects 150,000 100,000 100,000 1,000,000
3-2
CIP FUNDED PROJECTS as 3 of 3
Current FY
2011-12 Budgeted Year 1 Year 2 Year 3 Year 4 Year 5 Five Year Years 6 to 10
PROJECT TITLE Lottery Funds 2012-13 2013-14 2014-15 2015-16 2016-17 Total 2017-22
Technology:Total of Listed Categories 1,279,430 1,295,635 1,314,230 1,335,356 1,357,010 6,581,661 7,128,712
Network Infrastructure 656,646 664,963 674,506 685,349 696,463
Enterprise Software 181,701 184,002 186,643 189,643 192,718
Instructional Computers&Technology 360,832 365,402 370,647 376,605 382,712
Administrative Computers 55,520 56,223 57,030 57,946 58,886
Network Printers 20,694 20,956 21,257 21,598 21,948
Community Access Technology 4,038 4,089 4,148 4,214 4,283
TOTAL EXPENDITURES 1,992,992 4,646,727 2,471,205 2,496,048 2,521,264 2,546,858 14,682,102 13,131,842
Elementary School#11 5,290,000 13,925,000 1 2,400,000 16,325,000
CHAPEL HILL-CARRBORO CITY SCHOOLS
CAPITAL INVESTMENTS PLAN 2011-2021
Current FY
2011-21 CIP FUNDING 2011-12 Budgeted Year 1 Year 2 Year 3 Year 4 Year 5 Five Year Years 6 to 10
Lottery Funds 2012-13 2013-14 2014-15 2015-16 2016-17 Total 2017-22
CIP FUNDING SOURCES:
Long Range Pay-As-You-Go Funds 1,631,727 1,656,205 1,681,048 1,706,264 1,731,858 8,407,102 9,056,842
938,363
Lottery Funds-Projected 815,000 815,000 815,000 815,000 815,000 4,075,000 4,075,000
Lottery Proceeds-Collected:Projects in Process 1,054,629
QSCBs 2,200,000 2,200,000 -
TOTAL CIP FUNDING 1,992,992 4,646,727 2,471,205 2,496,048 2,521,264 2,546;858 14,682,102 13,131,842
Elementary School#11 5,290,000 13,925,000 2,400,000 16,325,000
- (0) 0 (0) (0)
3-3
STATISTICAL PROFILE
Financial Perspective
Governmental and Business-type Activities
for Fiscal Year 2010-2011
Revenue Sources Expenditures/Expenses
Orange County
Instructional
Services
System-wide
Support Services
M
Federal / Ancillary Services
School Food Other-Interest on J
Child Care Service long-term debt Non-Programmed
Depreciation- Charges
Child Care School Food S%]SRocated
State of North Carolina $55,543,828 Instructional Services $ 103,809,475
Orange County 45,703,931 System-wide Support Services 22,689,231
Federal 1 1,791,692 Ancillary Services 237,408
School Food Service 3,855,275 Non-Programmed Charges 575,187 -
Child Care 1,645,250 Depreciation -unallocated 5,657,984
Other 18,038,631 School Food Service 3,957,877
Child Care 1,522,392
Other- Interest on long-term debt 16,154
Total $ 136,578,607 Total $ 138,465,708
*Charter payments and indirect costs
Source: 2010-11 Audited Financial Statements
4-1
CHAPEL HILL-CARRBORO CITY SCHOOL SYSTEM
Net Assets by Component
Last Nine Fiscal Years
Year Ennett June 30
Governmental activities
2003 2004 2005 2006 2007 2008 2009 2010 2011
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 $ 163,961,928
Restricted 700,224 711,927 836,723 620,219 828,491 880,818 899,663 1,030,281 3,023,739
Unrestricted(deficit) 127,315 3 008,022 2,263 039 653,028 387 063 162,415 41,399 1,790 409 4,081,358
$ 110,122,116 $113,341959 $113,784,320 $126,269,954 $144,215,626 $164,526,533 $ 167,924,788 $ 166,769,907 $171,067,025
Business-type activities
Invested in capital assets,net of related debt $ 222,980 $ 176,774 $ 131,180 $ 89,007 $ 47,546 $ 17,486 $ 17,486 $ 42,980 $ 351,474
Unrestricted(deficit) 11,174 (15,675) 170 427 325,420 106,657 96,627 96,624 282,203 203,985
$ 211,806 $ 161 099 $ (39,247) $ 414,427 $ 156,203 $ 114,113 $ 114,110 $ 325,183 $ 555,459
Government Wide 2003 2004 2005 2006 2007 2008 2009 2010 2011
Invested in capital assets,net of related debt $ 109,517,557 $ 115,385,410 $126,233,944 $ 143,089,079 $ 163,530,846 $163,495,808 $ 163,966,703 $ 183,992,197 $ 164,313,402
Restricted 700,224 838,723 820,219 828,491 860,816 899,663 1,030,281 1,030,281 3,023,739
Unrestricted(deficit) 116,141 2,278 714 823 456 712,483 271 072 203,698 1 887 036 2,072,612 4,285 343
$ 110,333,922 $113,945,419 $126,230,707 $ 144 630 053 $164,682,736 $164 599,169 $ 166,884,020 $ 167,095,090 $171,622,484
Source:Chapel Hill-Canboro City Schools Board of Education,North Carolina,Annual Financial Report for the year ended June 30,2011
Note: This table Is a ten year schedule. However,GASS 34 was implemented for the year ended June 30,2003. Therefore,
there are only nine years of comparative data noted above.
4-2
CHAPEL HILL-CARRBORO CITY SCHOOL SYSTEM
Changes in Net Assets
Last Nine Fiscal Years
Expenses: Year Ended June 30 2003 2004 2005 2006 2007 2008 2009 2010 2011
Governmental Activities:
Instructional services $ 71,612,700 $ 75,593,624 $ 76,145,391 $ 78,719,653 $ 86,739,513 $ 100,952,549 $ 107,177,216 $ 102,658,017 $ 103,809,475
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 22,689,231
Ancillary services 337,941 309,376 314,160 478,600 622,045 50,456 3,826 34,044 237,408
Non-programmed charges 303,155 133,180 254,972 301,204 418,143 463,074 416,950 492,838 575,187
Interest on long-term debt - - - - 4,349 51,977 39,912 31,171 16,154
Unallocated depreciation expense 3,176,324 3,250 965 3,153,570 3,704,445 3,792,816 3,914,010 4,000,727 5,470,036 5,857 984
Total governmental activities 97,135,452 104,168,054 105 451,654 108,345,513 118,976,649 126,459,665 133,706,576=4,218,982 $ 439
Business-type activities:
School food service 2,913,396 3,104,594 $ 3,196,780 $ 3,315,653 $ 3,870,536 $ 4,225,769 $ 4,076,671 877 Child Care 1,535,374 1,504,925 $ 1,471,514 $ 1 561,550 $ 1,718,892 $ 1,704,503 $ 1,704,11392
Total business-type activities 4,448,770 4,809,519 4,868,294 4 897,203 5,589,428 5,930,272 5.780,764 5,835,207 5,460 269
Total government-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 $ 138,465,708
Program Revenues:
Governmental activities:
Charges for services:Co-curricular $ 474,908 $ 2,268,858 $ 2,238,301 $ 2,145,681 $ 2,414,520 $ - $ 2,739,392 $ 2,665,684 $ 2,655,827
Operational Support $ 398,051 $ 377,646 $ 390,412 $ 387,696 $ 286,819 $ 484,614 $ 491,528 $ 470,487
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 67,177,842
Capital grants and contributions 525,856 663,209 842,199 659,835 370,572 425,185 290,592 129,328 157,678
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 66,497,158 70,461,834
Business-type activities:
Charges for services
School food service 1,777,144 1,933,458 1,673,683 1,816,782 1,990,981 2,017,352 2,012,281 1,913,553 1,913,273
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 1,645,250
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 1,648,292
Capital grants and contributions -
- - 31,955 157,678
Total business-type activities program revenues 4,269,163 4,485107 4,261 714 4,772,811 5,233,880 5,416,128 5,429,144 5,468,460 5,364,493
Total government-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 $ 75,826,327
Net(Expense)/Revenue
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) $ (62,523,605)
Business-type activities 179,607 124,412 406,580 124,392 355,548 514,144 351,640 366,747 273,454
Total government-wide $ 44,506,533 $ 49,088,385 $ 48,722,736 $ 49,751,973 $ 56,012,015 $ 58,628,530) $ 83,741,806 $ 63,556,503 $ 62,797,059)
4-3
CHAPEL HILL-CARRBORO CITY SCHOOL SYSTEM
Changes in Net Assets(Continued)
Last Nine Fiscal Years
Year Ended June 30 2003 2004 2005 2006 2007 2008 2009 2010 2011
General Revenues and Other Changes in Net Assets
Governmental activities:
Unrestricted county appropriations-operating $ 26,201,624 $ 27,479,294 $ 28,816,278 $ 30,372,967 $ 33,121,357 $ 34,935,883 $ 56,849,123 $ 55,862,017 $ 56,318,539
Unrestricted county appropriations-capital 14,421,528 10,743,613 5,664,955 16,865,918 24,015,067 25,561,903 9,171,128 5,845,381 8,615,211
Unrestricted State appropriations-operating
Unrestricted State appropriations-capital
Unrestricted Federal appropriations-capital
Investment earnings,unrestricted 77,495 40,332 99,843 259,385 425,481 450,995 248,970 113,561 102,977
Miscellaneous,unrestricted 12,840,636 13,854,110 14,383,675 15,193,011 16,162,234 17,862,689 925,786 791,405 1,817,484
Transfers (65,407 73 705 206,234 578,066 122,000 386,177 406,883 577,192 500,017
Total governmental activities 53,475,876 52,043,644 48,758,517 62,113,215 73,602,139 78,425 293 66,788,124 62,035,172 66,354,194
Business-type activities:
Unrestricted State appropriations-operating
Investment earnings,unrestricted 25,555 5,079 625 3,713
Miscellaneous,unrestricted 19,819 - - 33,415
Transfers 65,407 73,705 206,234 578,066 122,000 386,177 406,883 577,192 500,017
Total business-type activities 85,226 73,705 206,234 578,066 155,415 411,732 411,962 577,817 503,730
Total government-wide $ 53,561,102 $ 52,117,349 $ 48,964,751 $ 62,691,281 $ 73,757,554 $ 78,837,025 $ 67,200,086 $ 62,612,989 $ 66,857,924
Change in Net Assets
Governmental activities $ 9,148,950 $ 3,079,671 $ 442,361 $ 12,485,634 $ 17,945,672 $ 20,310,907 $ 3,397,858 $ (1,154,584) $ 3,830,589
Business-type activities (94,381) (50,707) 200,346 453,674 200,133 102,412 60,322 211,070 230,276
Total government-wide $ 9,054,569 $ 3,028,964 $ 242,015 $ 12,839,308 $ 17,745,539 $ 20,208,495 $ 3,458,280 $ 943,514 $ 4,060,865
Source:Chapel Hill-Canboro Board of Education,North Carolina,Annual Financial Report for the year ended June 30,2011
Note: This table Is a ten year schedule. However,GASB 34 was Implemented for the year ended June 30,2003. Therefore,
there are only nine 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 SCHOOL SYSTEM
Governmental Funds
Changes in Fund Balances
Last Ten Fiscal Years
Year Ended June 30 2002 2003 2004 2005 2006
Revenues
State of North Carolina $44,456,004 $45,748,986 $47,229,446 $49,564,687 $ 51,235,505
Orange County 36,855,407 40,623,152 38,222,907 34,481,233 47,238,885
U.S.Government 3,542,490 4,508,736 5,307,726 4,954,864 4,946,334
Other 17,144,049 15,578,351 16,700,657 17,253,167 18,154,810
Total revenues 101,997,950 106,459,225 107,460,736 106,253,951 121,575,534
Expenditures
Instructional services 66,422,521 71,206,862 74,754,669 76,114,340 78,231,187
System-wide support services 22,513,017 20,202,521 21,644,812 21,628,707 22,607,917
Ancillary services 310,504 337,941 309,376 314,160 478,600
Non-programmed charges 415,165 412,569 - - 467,526
Debt service-principal - - 419,929 797,250 388,575
Capital outlay 12,683,300 14,724,089 13,245,075 6,069,782 16,595,509
Total expenditures 102,344,507 106,883,982 110,373,861 104,924,239 118,769,314
Revenues over(under)expenditures (346,557) (424,757) (2,913,125) 1,329,712 2,806,220
Other financing sources(uses)
Transfers from(to)other funds $ (11,761) $ (65,407) $ (73,705) $ (206,234) $ (578,066)
Installment purchase obligations 442,330 302,880
(11,761) (65,40 368,625 96,646 (578,066)
Net change in fund balances $ (358,318) $ (490,164) $ (2,544,500) $ 1,426,358 $ 2,228,154
Debt service as a percent of
non-capital expenditures: 0.00% 0.00% 0.43% 0.81% 0.38%
Year Ended June 30 2007 2008 2009 2010 2011
Revenues
State of North Carolina $55,717,793 $59,630,771 $60,922,569 $55,475,547 $ 55,543,828
Orange County 57,136,424 60,497,786 47,036,977 42,643,077 45,703,931
U.S.Government 4,800,173 5,293,013 5,726,314 9,864,399 11,791,692
Other 19,541,912 21,863,500 23,959,296 23,474,646 24,551,625
Total revenues 137,196,302 147,285,070 137,645,156 131,457,669 137,591,076
Expenditures
Instructional services 86,185,395 101,462,067 106,935,971 102,689,608 103,771,701
System-wide support services 23,611,655 18,627,203 19,848,927 19,658,874 20,087,800
Ancillary services 665,695 50,456 46,025 34,044 237,408
Non-programmed charges 526,474 591,395 579,216 753,318 762,551
Debt service-principal 410,122 515,946 674,050 511,763 717,076
Capital outlay 25,699,612 26,649,049 9,150,703 5,118,725 8,071,720
Total expenditures 137,098,953 147,896,116 137,234,892 128,766,332 133,648,256
Revenues over(under)expenditures 97,349 (611,046) 410,264 2,691,337 3,942,820
Other financing sources(uses)
Transfers from(to)other funds $ (122,000) $ (386,177) $ (398,639) $ (577,192) $ 182,811
Installment purchase obligations 1,791,417 209,328 387,981
Total other financing sources(uses) $ 1,669,417 $ (176,849) $ 10,658 $ (577,192) $ 182,811
Net change in fund balances $ 1,766,766 $ (787,895) $ 399,606 $ 2,114,145 $ 4,125,631
Debt service as a percent of
non-capital expenditures: 0.37% 0.43% 0.53% 042% 0.57%
Source:Chapel HilkCarrboro Board of Education,North Carolina,Annual Financial Report for the year ended June 30,2011
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 SCHOOL SYSTEM
Governmental Funds
Fund Balances
Last Ten Fiscal Years
Year Ended June 30 2002 2003 2004 2005 2006
General Fund
Reserved $ 919,266 $ 601,646 $1,425,638 $ 431,966 $ 605,293
Unreserved 2,751,761 2,591,263 1,166,249 3,195,773 4,954,863
Total General Fund $3,671,027 $ 3,192,909 $2,591,887 $3,627,739 $ 5,560,156
All Other Governmental Funds
Reserved
Unreserved, reported in
Special Revenue Funds - 700,224 711,927 838,723 820,219
Capital Projects Fund 1,026,526 923,924 (1,031,247) (767,537) (453,296)
Total all other governmental funds $1,026,526 $ 1,624,148 $ (319,320) $ 71,186 $ 366,923
Year Ended June 30 2007 2008 2009 2010 2011
General Fund
Reserved $1,173,547 $ 1,210,499 $1,569,752 $1,034,519 $ 1,523,958
Unreserved 5,640,941 4,333,818 5,160,768 7,135,658 10,328,358
Total General Fund $6,814,488 $ 5,544,317 $6,730,520 $8,170,177 $11,852,316
All Other Governmental Funds
Reserved
Unreserved, reported in
Special Revenue Funds 828,491 880,818 899,663 1,030,281 1,501,539
Capital Projects Fund 49,369 479,319 (313,421) 668,782 1,107,545
Total all other governmental funds $ 877,860 $ 1,360,137 $ 586,242 $1,699,063 $ 2,609,084
Source:Chapel Hill-Carrboro Board of Education,North Carolina,Annual Financial Report for the year ended June 30,2011
4-6
CHAPEL HILL-CARRBORO CITY SCHOOL SYSTEM
Proprietary Fund-Food Services Operations
Revenues by Source
Last Ten Fiscal Years
Expressed in Nominal Dollars
Year ended June 30 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Food Sales $ 1,811,637 $ 1,777,144 $ 1,933,458 $ 1,676,680 $ 1,816,782 $ 1,990,981 $ 2,017,352 $ 2,012,284 $ 1,913,553 $ 1,913,273
Federal Reimbursements 753,092 810,706 898,473 986,446 1,042,779 1,097,491 1,215,885 1,402,498 1,386,853 1,489,132
Federal Commodities 121,098 133,943 133,068 109,017 129,094 146,978 170,504 193,434 299,074 159,160
Other 293,252 230,399 245,735 245,217 261,951 294,858 351,442 166,249 255,466 216,307
State/Local Reimburse - 65,407 73,705 206,234 578,066 122,000 386,177 505,161 668,556 248,848
Totals $ 2,979,079 $ 3,017,599 $ 3,284,439 $ 3,223,594 $ 3,828,672 $ 3,652,308 $ 4,141,360 $ 4,279,626 $ 4,523,502 $ 4,026,720
Expressed in Constant Dollars
Year ended June 30 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Food Sales $ 845,769 $ 829,666 $ 902,641 $ 782,764 $ 848,171 $ 929,496 $ 941,808 $ 939,442 $ 893,349 $ 893,218
Federal Reimbursements 351,584 378,481 419,455 460,526 486,825 512,367 567,640 654,761 647,457 695,206
Federal Commodities 56,535 62,532 62,123 50,895 60,268 68,617 79,600 90,305 139,624 74,304
Other 136,906 107,563 114,722 114,480 122,293 137,655 164,072 77,614 119,265 100,984
State/Local Reimburse - 30,535 34,409 96,281 269,872 56,956 180,288 235,836 312,118 116,176
Totals $ 1,390,794 $ 1,408,777 $ 1,533,350 $ 1,504,946 $ 1,787,429 $ 1,705,091 $ 1,933,408 $ 1,920,344 $ 1,992,548 $ 1,778,904
Other revenue Includes interest earned,gain on disposal of fixed assets,Indirect costs not paid,and other revenue.
Nominal dollars reflect actual dollars of the pedod of the transaction. Constant dollars reflect dollars having a constant general purchasing power es shown by the Consumer Price Index
far All Urban Consumers(CPI-U) (Calendar years 1982-1984=100).
4-7
CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION
Proprietary Fund-Food Services Operations
Expenses by Category
Last Ten Fiscal Years
Year ended June 30
Expressed in Nominal Dollars
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Purchased Food $ 1,055,993 $ 1,155,373 $ 1,218,702 $ 1,318,750 $ 1,324,436 $ 1,311,029 $ 1,479,112 $ 1,448,704 $ 1,285,532 $ 26,124
Donated Commodities
193,434 299,074
Salaries and Benefits 1,354,535 1,379,688 1,471,631 1,416,762 1,367,107 1,413,905 1,538,768 1,510,710 1,436,671 1,482,891
Other 599,279 305,802 364,667 414,930 596,763 849,578 876,858 1,121,160 1,368,764 2,665,169
Totals $ 3,009,807 $ 2,840,863 $ 3,055,000 $ 3,150,442 4-3,288,306 $ 3,574,512 $ 3,894,738 $ 4,274,008 $ 4,390,041 $ 4,174,184
Expressed in Constant Dollars
Year ended June 30 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Purchased Food $ 492,994 $ 539,390 $ 568,955 $ 615,663 $ 618,317 $ 612,058 $ 690,528 $ 676,332 $ 600,155 $ 12,196
Donated Commodities _ _
90,305 139,624
Salaries and Benefits 632,369 644,112 687,036 661,420 638,239 660,086 718,379 705,280 670,715 692,293
Other 279,775 142,765 170,246 193,711 278,601 396,628 409,364 523,417 639,012 1,244,243
Totals $ 1,405,138 $ 1,326,267 $ 1,426,237 $ 1,470,794 $ 1,535,157 $ 1,668,772 $ 1,818,271 $ 1,995,334 $ 2,049,506 $ 1,948,732
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) (Calendar years 1982-1984=100).
4-8
CHAPEL HILL-CARRBORO CITY SCHOOL SYSTEM
Average Daily Membership
Last Ten Fiscal Years
14,000
{ I
1
13,500 L_....._-._..__. - --_... . . .._...- r
13,000 _.. --..._ _......_
I
i 12,500 _ .._ _ -. .__.__. _._ .. __.___ .._._ s
i
12,000 ..- ---- -._...__.._.._..__ - --._._..._...._.._..._. . -- __...- .......... - _.........
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i 11,500 ._ __...._._--------- ----- - ---- - - �''
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11,000 (_.._..__----. _ .. . _. .._._ _--
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10,500 _-.._._.-----....._ . _._ _ .—.-___-_ _. .__.. .----.__...__ _.---.....__.......... ......
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10,000 -- - _ - ------ --—-- - - - - - I
i
9,500 -
I
9,000
2002 2003 2004 2005 2006 1 2007 1 2008 1 2009 1 2010 2011
F,� Avg Daily Membership 9,997 10,347 10,662 10,705 10,973 11,060 11,395 11,614 11,504 11,629
4-9
Chapel Hill-Carrboro City School System
Student Statistics
Last Ten Fiscal Years
Year Ended Teaching Students Pupil/ Student Attendance Students receiving free/
30-Jun Staff Teacher ratio Percentage Reduced lunch percentage
2011 983 11,629 12% 96.03% 22.15%
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%
4-10
CHAPEL HILL-CARRBORO CITY SCHOOLS
Operational Expenditures Per Pupil
Expenditures by Function
Last Ten Fiscal Years
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30 2002 2003 2004 2005 2006
[[Ancillary rage Daily Membership 9,997 10,347 10,590 10,705 10,973
ructional $ 6,644 $ 6,921 $ 7,138 $ 7,113 $ 7,174
port 2,252 2,098 2,349 2,390 2,291
Ancillary 73 62 42 53 71
l Expenditures $ 8,969 $ 9,081 $ 9,529 $ 9,556 $ 9,536
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30 2007 2008 2009 2010 2011
age Daily Membership 11,060 11,395 11,614 11,504 11,629
uctional $ 7,843 $ 8,859 $ 9,228 $ 8,924 $ 8,927
ort 2,477 1,845 1,900 1,999 1,951
94 83 36 3 20 l Expenditures $ 10,414 $ 10,787 $ 11,164 $ 10,926 $ 10,898
EXPRESSED IN CONSTANT DOLLARS
Year Ended June 30 2002 2003 2004 2005 2006
Instructional $ 3,102 $ 3,231 $ 3,332 $ 3,321 $ 3,349
Support 1,051 - 1,097 1,116 1,070
Ancillary 34 29 20 25 33
Total Expenditures $ 4,187 $ 3,260 $ 4,449 $ 4,462 $ 4,452
EXPRESSED IN CONSTANT DOLLARS
Year Ended June 30 2007 2008 2009 2010 2011
Instructional $ 3,662 $ 4,136 $ 4,308 $ 4,166 $ 4,168
Support 1,156 861 887 933 911
Ancillary 44 39 17 1 9
Total Expenditures $ 4,862 $ 5,036 $ 5,212 $ 5,100 $ 5,088
Source:Chapel Hili-Carrboro City Schools,North Carolina,Annual Financial Report for the year ended June 30,2011.
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)(Calendar years 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 School System
Full-Time Equivalent Governmental Employees by Function/Program
Last Ten Fiscal Years
Year ended June 30 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Officials,Admins,Mgrs 16 18 21 19 16 17 16 20 21 21
Principals 15 16 16 16 16 17 17 18 19 19
Asst.Principals,Teaching
Asst.Principals,Non-Teaching 18 18 19 20 20 20 19 23 22 23
Total Administrators 49 52 56 55 52 54 52 61 62 63
Elementary Teachers 197 192 203 212 228 426 439 434 431 431
Secondary Teachers 323 371 379 383 372 205 209 206 204 206
Other Teachers 259 247 261 267 273 251 249 236 257 266
Total Teachers 779 810 843 862 873 882 897 876 892 903
Guidance 33 34 29 28 33 40 39 37 39 39
Psychological 5 9 10 9 9 8 9 11 9 9
Librarian,Audio Visual 14 14 29 27 15 30 14 18 32 32
Consultant,Supervisory 23 10 14 14 13 16 20 28
Other Professionals 15 15
49 74 82 82 87 108 85 94 126 126
Total Professionals 952 1,003 1,063 1,077 1,082 1,138 1,116 1,125 1,175 1,187
Teacher Assistants 276 292 330 324 331 361 347 350 356 356
Technicians 29 42 33 32 21 12 45 23 28 28
Clerical,Secretarial 75 82 93 82 93 100 112 110 114 114
Service Workers 115 91 90 86 137 152 177 132 115 115
Skilled Crafts
Laborers,Unskilled 23 21 25 25 22 23 27 26 26
Totals 1,470 1,531 1,634 1,626 1,686 1,786 1,797 1,767 1,814 1,826
Source: North Carolina Public Schools Statistical Profile(2001-2011 Editions)
4-12 _
Chapel Hill-Carrboro City School System
School Building Data
June 30, 2011
Year Square Current Overf(Under)
Site Built Foota a Capacity Membership Capacity Condition
ELEMENTARY SCHOOLS
Carrboro Elementary 1957 61,562 533 534 Over Good
Ephesus Elementary 1972 73,096 448 435 Under Good
Estes Hills Elementary 1958 57,029 527 493 Under Good
FP Graham Elementary 1960 68,513 538 461 Under Good
Glenwood Elementary 1952 54,412 423 465 Over Good
McDougle Elementary 1996 99,920 564 544 Under Very Good
Morris Grove Elementary 2008 90,221 585 640 Over Excellent
Rashkis Elementary 2003 95,729 585 552 Under Excellent
Mary Scroggs Elementary 1999 92,900 575 601 Under Very Good
Seawell Elementary 1969 58,629 466 557 Over Good
MIDDLE SCHOOLS
Culbreth Middle 1969 108,058 670 677 Over Good
McDougle Middle 1994 138,141 732 666 Under Very Good
Phillips Middle 1962 109,498 706 670 Under Good
Smith Middle 2001 136,054 732 701 Under Excellent
HIGH SCHOOLS
Carrboro High School 2007 148,023 800 861 Over Excellent
Chapel Hill High 1966 254,551 1520 1313 Under Good
East Chapel Hill High 1996 267,549 1515 1432 Under Very Good
Hospital School(School is a part of the UNC Hospitals Facilities) 26
Phoenix Academy(Alternative School is a part of Lincoln)
ADMINSTRATIVE OFFICES
Transportation Center 5,089
Lincoln Center 72,932
4-13
APPENDIX
Chapel Hill-Carrboro Schools
Proposed Allotment Formula—2012-2013
POSITION ELEMENTARY MIDDLE HIGH SCHOOL Pro osed Chan es TBD
Principal 1 for 12 months 1 for 12 months 1 @ 12 months
Assistant Principal 1 for 12 months 1 for 12 months is up to 600 ADM For 10-11
2: 601- 1250 ADM 847=2 @CHS
3: 1251 -1750 ADM 1344=3 @CHHS
4: 1751-2250 ADM 1440=3 @ECHHS
all P,12 months
Classroom teachers
Kindergarten-Third 1:21 ADM
Fourth- Fifth 1:26 ADM
Core subjects 1: 120 ADM 1:140 ADM
(teaching 5 classes at 1:24 5 sections at 1:28
Mathematics 1: 120 ADM
(teaching five 1:24
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;$1,200 stipend for 10
teachers per high school
08/09
Academy Leader No additional planning
period;$5,000 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 1 FTE per school
Instructional Coach(AYP& 1 per school in School 1 per school(2010-11)
Student Achievement) Improvement 2009-10 11 Moe
Pre-K Pro am 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 @ 1 FTE per 30 classes
A-1
POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TBD
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 1 FTE per 40 periods
Media Specialist -- 1 FTE per school 1 FTE per school 1: up to 1000 ADM
1.5: 1001- 1500 ADM
2: 1501+ADM
Math/Science Teacher .5 FTE per school
Converted from Science
Specialist by Board action
effective 09/10
Intervention Specialist 5 FTE
Converted from Dance
allocation effective 09/10
Guidance 1 FTE per school 1 FTE per grade 1: up to 300 ADM For 10-11
2:301 -600 ADM CHS=847 ADM=3FTE
I @ 11 MOE 3:601 -900 ADM CHHS=1344 ADM=5FTE
others @ 10.5 MOE 4:901 -1200 ADM ECHHS=1440 ADM=5FTE
5: 1201 -1500 ADM
6: 1501 -1800 ADM
1 @.12 MOE
others @ 11 MOE
Family Specialist 1 FTE per school 1 FTE per school 1:up to 1000 ADM
1.5: 1001-1500 ADM
2: 1501+ADM
.5 FTE reduction @CHHS
reassigned to Welcome
Center
.5 @ ECHHS 09-10
In School Suspension 1 FTE per school 1 FTE(Teacher Assistant)
Student Assistance er school
1 FTE @CHHS
.5 FTE @ ECHHS&CHS
Nurses 1 per school 09-10
1 per school 1 er school
Service Learning 1 per District(10-110
Athletic Director Extra duty supplement 1 FTE per school @ 11 moe
Assigned 2 teaching periods
A-2
POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TBD
Technology Specialist 1 FTE per school 1 FTE per school 1 FTE per school
(11 MOE)except Scroggs& (11 MOE) (12 MOE)
Ephesus(09-10)
504 Extra duty supplement 1 per school
.5 FTE CHS 09-10
Transition Facilitator 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- district program
wide
AIG(resource/enrich) 1.5 FTE per school I FTE per school
Allocation for Ephesus&
Glenwood reduced to I FTE
09-10
Occupational Therapist System allocation System allocation System allocation
Physical Therapist System allocation System allocation System allocation
Science Specialist 3 FTE per system @ 215 day
school year
Teacher Assistant 1FTE per K-3 class @ 215 1:200 ADM @ 210 day 2:up to 1000 ADM
day school year school year 3: 1001+ADM
.50 FTE per 4-5 @ 210 day @ 210 day school year
school year
Ex Ed teacher assistant per total student need per total school need per total school need
210 day school year @ 210 day school year a 210 day school year
Media assistant 1 FTE per school 1 FTE per school 1:up to 1000 ADM
@ 210 day school year @ 210 day school year 1.5: 1001+ADM
210 day school year
Technology Assistant .50 FTE @ Ephesus&
Scroggs
11 months
Principal Secretary 1 er school @ 12 MOE 1 er school @ 12 MOE 1 er school @ 12 MOE
AP Secretary 1 per AP @ 12 MOE
Clerical assistant/HS .50 FTE: up to 500 ADM 1 per school @ 11 MOE 1 per school @ 12 MOE
receptionist 1 FTE:501+ADM
11 MOE
r- snhoiql
Driver/clerical
Technology Technician .50 FTE per school @ 12 .50 FTE per school @ 12 .50 per school @ 12 MOE
MOE MOE
Network Support District Allocation
A-3
POSITION ELEMENTARY MIDDLE HIGH SCHOOL Pro Dosed Changes TBd
CTE teacher/technical 1 FTE per 1000 students
assistant Eliminated
Bookkeeper i FTE per school @ 12
MOE
Data Manager 1 FTE per school @ 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 Learning Faciliator I FTE
Athletic Trainer 1 FTE
10 month year(August i-
Ma 301h);40 hr week
Security Guard 2 FTE:school (1 FTE @ 6
hrs daily assigned after-
school/evening hours
Custodian per formula based on square per formula based on square per formula based on square
footage and ADM footage and ADM I footage and ADM
ADM: Average Daily Membership or average student enrollment
FTE: Full Time Equivalent of a position
MOE: Months of Employment
A-4
2012-13 NON-PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS
ACCOUNT gg ELEM MIDDLE HIGH HOSPITAL No Changes for 2012-13 Bud e
STATE FUNDS:
Instructional Supplies per student 33.16 33.16 33.16 33.16 initial allotment from state
Textbooks per student - - - - initial allotment from state
At-Risk per student 10.00 10.00 10.00 10.00 initial allotment from state
School Technology per student - - - -
Duty Free Period perschool - - - -
LOCAL FUNDS:
Differentiated Pay per cert staff 75.00 75.00 75.00 75.00 11-12 allotment reduction
Field Trips per student 2.70 2.70 2.70 2.70 same as 09-10 .
Staff Development perteacher 90.00 90.00 90.00 90.00 same as 09-10
Safe SchoolsNiolence 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
Instructional Supplies per student 13.64 13.64 13.64 13.64 one time allotment
Cultural Arts perschool 893.00 2,768.00 4,419.00 same as 10-11
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 - - - -
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 per student 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 per Asst.Pri 430.00 430.00 430.00 - same as 0940
Travel-Principals per Principal_ 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 - same as 10-11
Custodial Supplies Post 1990 per square ft. 0.020 0.020 0.020 - same as 10-11
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 I per student 11.27 11.27 1 11.27 1 11.27 lbased on number of students
Purchase of Computer Hardware-6014 per student 1 58.66 1 35.15 1 35.15 1 35.15 1 based on number of students
A-5
Appendix B
NC State Department of Public Instruction
Allotment General Information FY 2012-13
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 210.53 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 ($85.86 per
ADM) and 50% is distributed based on number of poor children,per the Federal
Title I Low Income poverty data($340.69 per poor child). Each LEA receives a
minimum of the dollar equivalent of two teachers and two instructional support
personnel($237,248). The new formula is fully implemented and the hold harmless
no longer applies.
Central Office Administration
Increase by LEA FY 11-12 Initial Allotment is 1.54%.
Classroom Materials/Instructional Supplies/Equipment
$33.16 per ADM plus $2.69 per 8th and 9th grade ADM for PSAT funding..
Driver Education
$199.11 per 9th grade ADM, includes private, charter, and federal schools.
Children with Special Needs
$3,700.00 per funded headcount. Child count is comprised of the lesser of the
December 1 handicapped headcount or 12.5% of the alloted ADM
B-1
Appendix B
Allotment Descriptions
Noninstructional Support(Clerical support, custodians and teacher substitute pay)
Distributed based on ADM ($231.62 per ADM). $6,000 per Textbook Commission
member for Clerical Assistants.
School Building Administration
Principals: 1 per school with at least 100 ADM or at least 7 state paid teachers.
Assistant Principals: One month per 98.53 in ADM
School Technology
No longer funded.
Staff Development
No longer funded.
Teacher Assistants
$1,171.64 per K-3 ADM
Textbooks
$17.18 per ADM in grades K-12.
Transportation
Based on an efficiency rated formula and local operating plans. The initial allotment
is 80% of Adjusted (based on final budget reductions) Planning.
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 ($33.73)
B-2
Formulas indicated are 2007-08. The state planning budgets have not been received for 2012-13.
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)
30%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 - Prop-ram 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(A%) 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).
B-3
Formulas indicated are 2007-08. The state planning budgets have not been received for 2012-13.
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 coordincation 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 identying and serving students (in accordance
with state and federal regulations)having special physicla,
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 musr 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
repsonsible 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 preention, extended day, services to help kep students in
school as well as alternative educational settings, instructional
delivery models, and supporting services for identified students.
5320 Attendance - Social Work Services:
Includes salaries and supplements for family specialists, social
workers, and supplies and travel
5830 Guidance Services:
Includes salaries and supplements for guidance counselors,
D-1
Appendix D
Operating Budget Line Descriptions
secretaries and instructional supplies
5840 Health Services:
Includes salaries and supplements for nurses and substance abuse
coordinator, and supplies and travel
5850 Psychological Services:
Includes salaries and supplements for psychologists, supplies, and
travel
5240 Speech,Pathology and Audiology Services:
Includes salaries and supplements for Speech/Language
Pathologists and supplies
D-2
Appendix D
Operating Budget Line Descriptions
5880 Educational Media Services:
Includes salaries and supplements for media specialists and their
assistants
5890 Other Pupil Support Services:
Includes salaries and supplements for physical therapists and LEA
Reps., contracted services, and supplies
5910 Other Instructional Programs -Employee Benefits:
Includes social security,retirement, health insurance,workman's
compensation, and unemployment for all of the salaries in line 5000
5920 Other Instructional Programs -Additional Pay:
Includes longevity and disability for the salaries in line 5000
5870 Staff Development funds used within Instructional (5000)programs
Support Services (6000)
Instructional Staff(6200
6942 Improvement of Instructional Services:
Includes salaries and supplements for staff members of the
curriculum division, and office supplies and staff development
Administrative (6900
6910 Board of Education:
Includes board membership dues,audit and legal fees, and
workshop expenses
6941 Executive Administration:
Includes salaries and supplements for the Superintendent and
Superintendent's office personnel, and office supplies and materials
6390 Other Administration Support
School Administration (6400)
6410 Office of the Principal:
Includes the salaries and supplements for principals and assistant
principals, and travel,postage, telephone, supplies, and materials
expenses for schools
D-3
Appendix D
Operating Budget Line Descriptions
Business Support (6500)
6510 Direction of Business Support Services:
Includes salaries and supplements for Support Services office
personnel, staff development, and supplies
6520 Fiscal Services:
Includes salary and supplements for Finance department staff,
contracted services,administrative postage and supplies
6540 Operation of Plant:
Includes custodian salaries and supplements, and custodial supplies,
utilities, and insurance
6550 Transportation of Pupils:
Includes salaries and supplements for Transportation department,
bus monitors and bus drivers, and office supplies and materials
6570 Internal Services:
Includes salaries and supplements for mail delivery clerk and
printer, and printing supplies and materials
6580 Maintenance of Plant:
Includes maintenance departments salaries and supplements, and all
maintenance materials, supplies and contracted services
Central Support 6600)
6620 Planning, Research,Development and Evaluation Services:
Includes supplies, and materials for planning and research
6630 Community Relations and Information Services:
Includes salaries and supplements for Administrative Assistant to
the Superintendent and support personnel, and office supplies, and
materials
6640 Human Resources:
Includes salaries and supplements for Human Resources office
employees, and personnel operating expenses such as advertising
and recruiting
D-4
Appendix D
Operating Budget Line Descriptions
Support Services Employee Benefits (6900)
6910 Other Support Services -Employee Benefits:
Includes social security,retirement, health insurance,workman's
compensation, and unemployment for all of the salaries in line 6000
6920 Other Support Services-Additional Pay:
Includes longevity and disability for the salaries in line 6000
6930 Staff Development funds used within Support(6000)programs
Community Services (7000)
7000 Regular Community Services:
Includes costs associated with Volunteers in Schools program,
except fringe benefits
7910 Other Community Services:
Includes Volunteer in Schools fringe benefits
Other
8200 Charter Schools:
Local dollars per student sent to Charter Schools for residents of the
district
9990 Contingency:
Includes appropriations for use in circumstances not completely
foreseen
D-5
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