HomeMy WebLinkAboutAgenda - 04-25-2013 - 1ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 25, 2013
Action Agenda
Item No. 1
SUBJECT: Presentation of Orange County Schools and Chapel Hill Carrboro City Schools
Boards of Education Approved FY 2013 -14 Operating and Capital Budgets
DEPARTMENT: County Manager and Finance PUBLIC HEARING: (Y /N) No
and Administrative Services
ATTACHMENT(S):
A. Orange County Schools Board of
Education FY2013 -14 Budget
Request
To be provided under separate cover
B. CHCCS Board of Education FY2013-
14 Budget Request
INFORMATION CONTACT:
Frank Clifton, (919) 245 -2306
Clarence Grier (919) 245 -2453
Tom Forcella, (919) 967 -8211
Patrick Rhodes, (919) 732 -8126
PURPOSE: To receive the Orange County Schools and Chapel Hill Carrboro City Schools
Boards of Education approved FY2013 -14 operating and capital budget requests.
BACKGROUND: The Board of County Commissioners established a funding target for schools
in previous years of 48.1% of County General Fund revenues. The target is exclusive of the
County's share of Durham Technical Community College funding and is consistent with the
school funding target endorsed by Commissioners in May 2000. The following school related
components are included in calculation of the target percentage:
Local Current Expense - supplements State and Federal funds received by each district for the
day -to -day operation of schools. Examples of expenses paid from these funds include salaries
and benefits for locally paid teachers and utilities. Counties having more than one school
administrative unit, as is the case in Orange County, are required to provide equal per pupil
appropriations to each system. The funding level, however, is discretionary and varies from
county to county.
Recurring Capital - pays for facility improvements, equipment, furnishings, and vehicle and bus
purchases. State statutes mandate counties to fund recurring capital, however the amount of
money counties allocate to this function is discretionary and varies from county to county. Equal
per pupil allocations required by law for current expense appropriations are not applicable to this
category of local school funding.
Per the April 2011 Board approved County Capital Funding Policy, County and School recurring
capital needs will be identified and reviewed during each annual operating budget cycle, and
recurring capital appropriations will be approved by the Board of Commissioners as an element
of each annual Orange County Budget Ordinance. For the current fiscal year, Commissioners
funded $3.0 million (the equivalent of approximately 2 cents on the property tax rate) for schools
recurring capital and approximately $330,000 for County recurring capital.
Long -Range Capital - supports school capital projects through the County's Capital Investment
Plan (CIP). Capital projects are funded through a combination of State and local bonds, NC
bond financing and pay -as- you -go funding sources. Pay -as- you -go funding includes dedicated
half -cent sales tax revenues and property tax earmarked under the Board's current Capital
Funding Policy. The Capital Policy also allows for North Carolina Public School Building Capital
funds and School Construction Impact Fees to offset School related debt service. Similar to
Local Current Expense funding, the amount of money counties allocate to long -range capital
expenditures is discretionary and varies from county to county.
School Related Debt Service - repayment of principal and interest on School related debt,
including general obligation bonds and private placement loans. North Carolina statutes require
counties to pay for school related capital items such as acquisition and construction of facilities.
In instances where counties borrow monies to pay for such items, the State mandates counties
repay the debt. The amount of money counties borrow for school related projects is
discretionary and varies from county to county.
Fair Funding - monies, split equally between the two school districts, to offset costs of safety
and health services such as School Resource Officers and Nurses. The State does not mandate
counties to provide funding for these services.
It is important to note, the 48.1% target only includes funding for the items identified above -
current expense, recurring capital, long -range capital, school related debt service and fair
funding. It does not include additional non - mandated County financial support Orange County
Commissioners commit to schools. Examples of such appropriations include supplementing
state funding for school health nurses to staff each school with at least one school health nurse.
Funding in the current fiscal year for this contractual agreement between the County Health
Department and each school district, is approximately $680,000. (This agreement/contract has
been in place since 2001.) The County also financially supports non - profit agencies such as
Communities in Schools that provide after school programs for middle school students.
FY2013 -14 School Budgets
State budgetary actions continue to negatively affect local education funding. Previous actions
include the State seizing Public School Building Capital funds, reductions in lottery proceeds. To
date these funds have not been restored or funded at prior levels. The General Assembly has
not yet balanced the State budget. It is important to note, in past years, the State has balanced
its budget by withholding monies to which counties are entitled.
During past Manager's /Superintendent Meetings, the County Manager advised both School
Superintendents of the budgetary issues facing the County in the preparation of the FY2013 -14
Budget. The County Manager has shared his opinion with the Superintendents, that it would be
K
very difficult for the County to fill gaps in funding where the State reduces its financial
commitment to education.
Orange County Schools is requesting an increase in the funding to cover expected growth in
enrollment. Expected enrollment for Orange County Schools is expected to increase 81
students, which would increase the funding from the County by $256,527. This funding request
would represent 0.16 cents on the current property tax rate.
Chapel Hill — Carrboro City Schools is requesting an increase in the local per pupil allocation of
$393. This requested increase in the local per pupil allocation for current expenses would
increase the per pupil allocation to $3,560. This funding level would represent an approximate
increase in the current expense for both school districts of $8.48 million, which would represent
5.39 cents of the current property tax rate based on the projected Average Daily Membership
provided by North Carolina Department of Public Instruction.
During tonight's presentation, each system will share their FY2013 -14 operating and capital
budgets with the Board of County Commissioners.
FINANCIAL IMPACT: Preliminary FY2013 -14 revenue projections anticipate the County's
General Fund revenues will be approximately $182 million. Staff has assumed no receipt of
Public School Building Fund monies in this projection for the County's General Fund. (Note: NC
Education Lottery proceeds are revenues budgeted in individual capital projects and not
considered General Fund Revenue.)
Based upon the County Commissioner's funding target of 48.1%, the funding to the two school
systems would be approximately $87.5 million, based on the preliminary FY2013 -14 revenue
projections.
RECOMMENDATION(S): The Manager recommends that the Board discuss the issues noted
and provide direction to staff, as appropriate.
Attachment B 4
April 16, 2013
Mr. Frank Clifton
Orange County Manager
208 S. Cameron Street
Hillsborough, NC 27278
Dear Frank:
Enclosed is the 2013 -14 requested budget as approved by the Chapel Hill — Carrboro City Board of
Education on April 11, 2013.
The Board's requested budget increase from the County is $5,184,835 above the current year's budget.
The increase will require a $393 per pupil increase. The district has projected a 1.5% inflationary increase
in the special district tax which will generate an additional $286,522 in revenue. Other Local revenue
sources within the district's budget have been reduced by $69,634; mainly due to the loss of investment
interest earnings.
This budget will require the Board to continue to appropriate $3,222,913 of Local fund balance to balance
the 2013 -14 budget. This fund balance is available because of the district's efforts in prior fiscal years to
save Local funds by using the Federal ARRA and EduJobs funds. Those Federal budgets are now
depleted. Over the past years of economic uncertainty, the district has taken measures to identify
budget reductions and cost - saving opportunities, and has re- purposed Local funds to cover budget needs.
We are now at the point of needing additional revenue to meet the demands of providing a quality
education for the students in our district. The opening of Northside Elementary School represents a
significant portion of our overall budget request.
The district's planned uses for the 2013 -14 funds are detailed in the enclosed 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.
We look forward to meeting with the Commissioners and discussing our budget request in further detail
Sincerely,
4� "
Thomas A. Forcella
Superintendent
Enclosure
l -.O.ohn Cr,nIei. '750 S Merrkit I iII Road - C,'h pep HiII, NC 27516.2878 - f,.'�tfi9) 91E`i7 8,21 1 - WW .Chca's' I; �
SCHOOLS
Board of Education's
Budget Request
2013 -2014
April 11, 2013
TABLE OF CONTENTS
Budget Message
Budget Message
Organizational Chart
Board Members and Principal Officials
Principals
Budget Calendar
2013 -14 Budgets
Combined Operating Budget
Local Revenue Projections
Local Fund Budget Summary
2013 -2014 Continuation& Expansion Budget
Northside Elementary School Opening
Local Fund Revenue History
State Fund Revenue Projection
State Fund Budget Summary
Federal Fund Revenue Projection
Federal Fund Budget Summary
Community Schools Budget Summary
Child Nutrition Budget Summary
Recurring Capital Budget Summary
Capital Imp7rovement Plan
2012 -2022 Capital Investments Plan
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Page
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2 -10
2 -11
2 -12
2 -15
2 -16
2 -18
2 -20
2 -22
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TABLE OF CONTENTS
Statistical Profile
Chapel Hill - Carrboro City Schools:
Appendix
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
Governmental Funds (Fund Balances) 4 -6
Proprietary Fund -Food Services Operations (Revenues by
Source 4 -7
Proprietary Fund -Food Service Operations (Expenses by
Category 4 -8
Average Daily Membership 4 -9
Student Statistics 4 -10
Operational Expenditures Per Pupil 4 -11
Full -time Employees 4 -12
School Building Data 4 -13
Local Allotment Formulas
A -1
State Allotment Formulas
B -1
Revenue Sources Glossary
C -1
Description of Operating Budget Function Codes
D -1
Description of Recurring Capital Budget Categories
E -1
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BUDGET MESSAGE
Chapel Hill — Carrboro City Schools
2013 -2014 Budget Message
The local budget that has been developed and recommended specifically addresses the needs
of our school system and focuses on the priorities identified by the Board for 2013 -14 at our
recent Board planning meeting. The local budget requires an increase in the local per pupil
expenditure. The majority of this increase is directly attributed to mandated cost increases,
anticipated loss of grant funds, and the opening of Northside Elementary School. We are
recommending additional funding to lower class sizes at the elementary and high school level.
We are also recommending a small increase in expenditures to support professional
development and curriculum development to improve instruction and continue our focus on
Common Core implementation. Finally, we have included some initial recommendations to
address ongoing safety and security needs and a small amount of funding to support general
administrative operating needs. All along we have looked for opportunities to restructure or
reallocate our existing budgets to minimize our total budget request.
Background Information
Since the 2009 -10 budget year, school districts across the country have been dealing with the
impacts of the Great Recession. Our district is no exception. Over the past several years we
have eliminated nearly $8 million dollars in expenditures and absorbed an average of nearly
$1 million dollars per year ($4.5 million over 5 years) in mandated cost increases. Each year
the district has addressed the discretionary reduction from the state by reducing teacher and
teacher assistant positions and we have avoided more significant reductions through the
increased use of fund balance as part of a multiple year strategy. This is anticipated to be the
final year that the district is able to utilize fund balance at an increased level to fund recurring
expenditures.
In developing the budget, we were faced with a variety of budget drivers that impacted our
work. These budget drivers included continued student enrollment growth, continued
mandated cost increases (health insurance and retirement match), the potential loss of federal
funds as a result of sequestration and expiring grants, concerns about class sizes, ongoing
safety and security needs, unknowns at the state level, and the need to fund the operational
expenses associated with the opening of Northside Elementary school. We also received and
considered millions of dollars of identified needs from our schools and program leaders.
Finally, the budget was developed using the same initial appropriation of fund balance as was
used this year.
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Local Revenues and Expenditure Changes
The recommended local budget will require additional revenues totaling $5,401,723. We
have estimated that our enrollment will increase by 127 students next year. At the current per
pupil expenditure level, the projected increase in revenue would be $593,761. Other Local
revenue projections have been updated and net to a revenue reduction of $69,634 mainly due
to the loss of interest income revenue. The recommended budget would require an increase of
$393 in the per pupil expenditure over what was approved by the County Commissioners for
the current fiscal year.
Mandated Cost Increases
The Board's budget includes mandated cost increases and continuation expenses for medical
insurance and retirement match, as well as a 1% salary increase for locally paid employees
based on the Governor's proposed budget. We have funding budgeted to provide an
additional bonus to staff so that each full time employee receives an increase in pay of at least
$500 next year. The recommendation also includes the funding necessary to fund increases in
school supplies for the additional students. In total, our cost increase associated with growth
and state mandates is $878,607.
Continuation of Current Services
We are also requesting funding to maintain needed current positions and programs.
Instructional coaching positions, professional development, and programs and services that
serve disadvantaged students are all seen as critical. The majority of these have been funded
through federal funds. The Race to the Top funds have been exhausted and other federal
funds are subject to sequestration. In total, we are requesting $1,132,850 to maintain these
needed positions and services.
Recommended Budget Additions
Operating funds to open Northside Elementary ($1.9 million) is a priority funding request
from the district. Additionally, $2.4 million in expansion requests have been recommended.
They are categorized and summarized in the budget attachments.
The great majority ($1.9 million) of these additions are to provide direct support and services
to students. Additional funding is necessary to support Exceptional Children program growth
at the pre -K and middle school level and the needs of students with 504 plans. We are also
seeking to address class size concerns, specifically in grades 4 -5 and in core classes at the
high school level. With our continued focus on improving instruction and literacy we are
recommending literacy coaches at the middle school level. A small amount of funding is
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provided for needed school supplies and to support technology needs for teachers and students
in our high schools.
We have also recommended additional funds to support professional development and
curriculum development. An additional $141,425 in funding is necessary to support needs in
this area.
We have also included $120,000 in funding for safety and security related expenses. While
the district has always placed an emphasis on health and safety in all that we do, recent
horrific local and national events at schools have elevated our community's concerns and
desires for an even greater emphasis. We feel that moving forward we will need to have a
constant and continued focus on this area. This area continues to be a work in progress as we
consult with local law enforcement and outside consultants on what our district will need
moving forward. The structure of the expenditures may change as it becomes clearer. We
have already begun to handle facility needs through our CIP funding.
Finally, we have recommended $164,095 in additional funding to support general
administrative and supply expenditures. The majority of this is to provide necessary custodial
supplies to schools. A small but critical addition for recruiting qualified talented teachers and
administrators is also recommended. Included in this section is support for the
Superintendent's office with respect to attorney fees, leadership initiatives, and
communications.
Budget Reallocations
In developing the budget, we looked internally to identify what we could do differently and
what could be restructured or reprioritized. In total we identified nearly $900,000 in
expenditures that could be reduced to help minimize the budget increases. We are
recommending that we reduce the contracted services budget within the Instructional Services
Division. At the middle school level, we are recommending that we change how we staff in-
school suspension and we are recommending a teacher assistant allocation reduction at the
middle school level. This would yield a net savings of about $420,000. Historically the
middle schools exchange these positions for additional teacher allocations. A review of their
current staffing levels and course loads show that there are areas in which savings could be
achieved. A similar situation exists at the high school level. With the pending arrival of
Power School (a new student information management system), we are creating new
guidelines and procedures for schools to use when developing schedules. We expect that this
will create more accurate schedules and through this process more efficiently allocate teacher
positions to schools. It may result in some staff having to teach in two locations or having
some positions filled with a part time employee. We also anticipate that we may need to
make some decisions on when or whether to offer some low enrollment courses.
We will be implementing other changes that do not have a dollar impact, but do help us
achieve our goals. Some of these changes include a restructuring of the Middle School After
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School program by consolidating the program with the Communities in Schools program.
This change is aimed to increase the academic focus within the program as well as provide
greater consistency. We will be seeking to reallocate some of our utility budget to provide
funding for a sustainability position. We fully expect this position to pay for itself through
utility savings and through the solicitation of grant funds. This will generate continued
savings for years to come while increasing our commitment to one of our community's core
values. We are evaluating job descriptions and schedules to see if changes can be made to
facilitate additional technology support at the schools. These efforts will continue as we
move forward.
State Budget
At this time, we have received a planning allotment for the state budget which is similar to the
budget approved by the General Assembly last year. The Governor's budget has proposed a
reduction in teacher assistant positions which will impact the district by an estimated $1
million reduction or approximately 30 teacher assistant positions. The Board has not
addressed this potential loss in this budget request, but may be in the position of having to
make further budget reallocations or reductions if the teacher assistant funding is reduced by
the state.
The state budget proposes a small increase over the current year's budget. 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 discretionary reduction, we
currently project a small net increase in our state budget of $63,000. Unless something
changes, we would assume that the discretionary reduction will remain in place. It totaled
$3,096,139 in 2012 -13. This equates to the continued loss of 50 additional teachers and
approximately 25 additional teacher assistants.
Other
We also feel that it is imperative to remember that we have large capital funding needs. We
have a significant number of facilities in excess of forty years old and a few that are over sixty
years old. Over the next few months, we will have much more information and will develop
more concrete recommendations as the results of our facility study become clearer. In
addition, 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, let
alone 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. The
County has been making great efforts to increase capital funding to the district and it is
appreciated. Nevertheless, our unfunded facility and technology needs continue to grow. We
1 -4
need to continue to advocate for this funding to be restored and continue to look for
opportunities to address these needs.
Summary
In summary, the Chapel Hill- Carrboro City Schools is continuing to grow. Enrollment
growth, combined with the impact of mandated cost increases, expiring grant funding, and
continued slow economic recovery has lead to the need to request additional funding from our
community to support our students' educational needs. This budget is based on the County
Commissioners appropriating additional funding compared to the current year. It is also
based on the Board continuing to use additional fund balance to help balance the budget. We
will continue in our efforts to realign and repurpose existing resources. Over the next few
months, we will be closely monitoring developments at both the local and state level. As the
picture becomes clearer, administration will bring forward additional budget
recommendations as necessary.
Chapel Hill — Carrboro City Schools continues its commitment to providing a quality
education for all of our students. This budget request reflects the priorities of our Board and
our focus on improving instruction.
The continued support of the County Commissioners to public education in Orange County is
greatly appreciated. We thank you and our entire community for making education a priority.
Respectfully Submitted,
rl�#*, 40 am,
Dr. Thomas A. Forcella
1 -5
CHAPEL HLL
ARRBORO
CITY SCHOOLS
Organizational Chart
2012 -13
Jean Parrish, Coordinator, AVID & Gifted Education
Principals and Assistant Principals
Sherri Martin, Exec. Director, Professional Do
Elaine Watson - Grant, Coordinator, Dual Language & World
Debby Atwater, Coordinator, 21st Century Learning
Theresa Grywalski, Coordinator, Arts
Kathi Breweur, Director, Career & Technical Education (CTE)
Nyree Sullivan, Coordinator, Elementary English Language Arts (K -6)
Marian Dillahunt, Coordinator, Secondary English Language Arts & Social Studies
Scarlett SteincM Coordinator, Healthful Living
Amanda Hartness, Director, Learning Intervention Services
LuAnn Malik, Coordinator, Math
Vacant, Coordinator, Science
William Frenzel, Director, Head Start/PreK
Thea Wilson, Coordinator, Preschool Disabilities/Early Intervention f
Scarlett Steinert, Coordinator, Athletics
Jose Nambo, Coordinator, ESL
Nancy Kueffer, Coordinator, Exceptional Children
Stephanie Willis, Coordinator, Health Services
Graig Meyer, Director, Student Equity
Jeff Reilly, Coordinator, Student Services
Ann Baldwin, Coordinator, Exceptional Children
Jonathan Scott, Chief Accountant
Gunderson, Coordinator, Teacher Recruitment &
Liz Cartano, Director, Child Nutrition
Catherine Mau, Coordinator, Student Enrollment
Jim Ellis, Director,
Mary Roberts, Director, After - School Programs
Craig Meyer, Director, Volunteer Services
Noell, Director, IT Operatic
AAtwater, Coordinator, 21st
1 -6
Revised January 2023
CHAPEL HILL- CARRBORO CITY SCHOOLS
Board of Education Members and Principal Officials
Michelle (Shell) Brownstein, Chair
Jramezetta Bedford, Vice -Chair
James Barrett
Mia Burroughs
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) 9678211
March 7, 2013
1 -7
Chapel Hill — Carrboro City Schools
Principals
Principals
Emily Bivins Carrboro Elementary School
Marny Ruben Seawell Elementary School
Lewis A. Ware Estes Hills Elementary School
Victoria Creamer
Ephesus Road Elementary School
Darlene Ryan
Glenwood Elementary School
Rita Bongarten
Frank Porter Graham
Patrenia McDowell
McDougle Elementary School
Amy Rickard
Morris Grove Elementary School
Janice Croasmun
Rashkis Elementary School
Keri Litwak
Scroggs Elementary School
Beverly Rudolph
Culbreth Middle School
Debra Scott
McDougle Middle School
Jonathan Enns
Phillips Middle School
Phillip Holmes
Smith Middle School
Laverne Mattocks
Carrboro High School
Eileen Tully
East Chapel Hill High School
Melodie Parrish, Interim
Chapel Hill High School
John Williams
Phoenix Academy High School
Sharon Leplin
Hospital School, UNC Hospital
1 -8
Chapel Hill- Carrboro City Schools
2013 -14 Local Fund Budget Calendar
UUdated Cot)v
November 2, 2012
January 4, 2013
January 18, 2013
February 11-12, 2013
March 7, 2013
March 21, 2013
April 11, 2013
April 25, 2013 .
May 9, 2013
May 14, 2013
May 23, 2013
May 30, 2013
June b, 2013
Kick off budget request process with schools and departments
Schools and Administrative Department submit new budget
requests
Departments present recommendations for fee/rate increases
Superintendent presents budget to Board of Education, Board
Planning Conference, Friday Center, Chapel Hill, NC
Board of Education work session on the budget, Town Hall,
Chapel Hill, NC at 7:00 pm
Board of Education work session and public hearing on the budget,
Town Hall, Chapel Hill, NC at 7:00 pm
Board of Education approves budget to be submitted to the County
Commissioners
Present budget to BOCC at joint meeting of school boards at
Hillsborough Commons (DSS Bldg) Hillsborough, NC
at 7:00 pm
County Commissioners' Budget Work Session, Southern Human
Services Bldg., Chapel Hill, NC at 7:00 pm
County Commissioners' Budget Work Session, Link Government
Services, Hillsborough, NC at 7:00 pm
County Commissioners' Budget Public Hearing, Hillsborough
Commons (DSS Bldg) Hillsborough, NC at 7:00 pm
County Commissioners' Budget Public Hearing, Southern Human
Services Bldg., Chapel Hill, NC at 7:00 pm
County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
UWE
Chapel Hill - Carrboro City Schools
2013 -14 Local Fund Budget Calendar
June 11, 2013 County Commissioners' Budget Work Session, Southern Human
Services Center on Homestead Road, Chapel Hill at 7:00 pm
June 13, 2013 County Commissioners' approve budget at regular meeting,
Southern Human Services Center on Homestead Road, Chapel Hill
at 7:00 pm
July, 2013 Board of Education approves Budget resolutions for all Fund
Codes
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BUDGETS
Combined Operating Budget
Revenues and Expenditures
REVENUE
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Total Local Revenue
61,078,312
62,904,603
63,279,711
64,372,576
69,037,434
68,681,434
Total State Revenue
59,331,358
58,255,360
61,871,240
61,871,240
63,388,137
63,388,137
Total Federal Revenue
6,682,374
4,390,152
3,986,672
5,883,169
4,478,669
4,478,669
TOTAL REVENUE
$ 127,092,044
$ 125,550,115
$ 129,137,623
$ 132,126,985
$ 136,904,240
$ 136,548,240
ALLOCATIONS
INSTRUCTIONAL PROGRAMS
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Regular Instructional Programs
$ 64,011,798
$ 61,077,969
$ 66,718,256
$ 67,817,308
$ 69,383,541
$ 69,235,473
Special Programs
17,320,128
17,836,289
17,459,392
18,889,441
19,327,758
19,320,614
Alternative Prog. and Services
5,077,257
5,071,619
4,092,397
4,931,744
5,830,185
5,828,940
Co- Curricular Activities
1,877,806
2,082,483
2,007,620
2,078,435
1,913,841
1,913,841
School Leadership
6,402,276
4,226,590
4,338,036
4,415,328
4,689,394
4,689,394
School Based Support Services
9,274,900
11,276,986
11,771,361
11,552,715
13,265,533
13,211,387
Other
147,666
581,039
632,665
652,804
1,054,140
1,054,140
TOTAL INSTRUCTIONAL PROG.
104,111,831
102,152,975
107,019,727
110,337,775
115,464,392
115,253,789
SUPPORT SERVICES
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Instructional Support Services
2,599,782
2,344,731
2,413,155
2,459,235
2,773,592
2,672,116
Administrative Leadership
2,604,049
2,161,913
2,671,205
2,671,205
2,677,020
2,669,434
Technology Support Services
1,773,028
1,717,575
1,825,930
1,825,930
2,035,897
2,033,983
Operational Support Services
10,847,765
10,313,783
11,007,056
10,987,056
10,705,254
10,710,832
Financial and Human Services
1,730,921
1,803,440
2,084,191
2,084,191
2,131,599
2,131,599
TOTAL SUPPORT SERVICES
19,555,545
18,341,442
20,001,537
20,027,617
20,323,362
20,217,964
OTHER SERVICES
Community Relations
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
233,930
201,173
237,540
237,540
280,044
240,044
Charter School Funds
554,680
331,815
554,680
554,680
554,680
554,680
Child Nutrition Supp./Transfers
274,986
272,546
272,268
272,268
270,000
270,000
Community Schools Transfers
11,761
11,761
11,761
11,761
11,761
11,761
State Textbooks
Other
2,349,311
1,033,097
1,040,112
685,344
TOTAL OTHER SERVICES
3,424,668
1,850,392
2,116,361
1,761,593
1,116,485
1,076,485
TOTAL OPERATING EXPENSES 1 $ 127,092,044 1 $ 122,344,809 1 $ 129,137,623 $ 132,126,985 $ 136,904,240 $ 136,548,240
Per Pupil Expenditures Is 10,862 1 10,3151 $ 10,662 1 $ 10,909 1 $ 11,190 1 $ 11,1fi1
Orange County Budget Office form
2 -1
CHAPEL HILL - CARRBORO CITY SCHOOLS
2013 -'2014 Local Fund Revenue Projections
Requires a $393 per pupil increase
Projected Student Enrollment
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
State projection of Students
11,718
11,878
12,129
12,129
12,256
12,256
Less: Out -of- County Tuition Paid
(157)
(157)
(157)
(157)
(172)
(172)
Existing Charter School students
140
140
140
140
150
1 150
Total County Resident Students
11,701
11,661
12,112
12,112
12,234
12,234
County Appropriation $ 3,102
$ 3,102
$ 3,167
$ 3,167
$ 3,589
$ 3,560
Special District Tax $ 1,605
$ 1,607
$ 1,577
$ 1,577
$ 1,585
$ 1,585
2011 -2012
LOCAL REVENUES BUDGET
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
County Appropriation
36,305,808
36,305,806
38,368,205
38,368,205
43,907,826
43,553,040
Special. District Tax
18,785, 591
19,123,433
19,101,442
19,101,442
19,387,964
19,387, 964
Prior Year Special District Tax
250,000
397,786
300,000
300,000
300,000
300,000
Fair Funding
494,000
494,000
494,000
494,000
494,000
494,000
Sales Tax Revenue
90,000
59,881
90,000
90,000
75,000
75,000
Tuition - Regular School
160,000
156,025
160,000
160,000
170,000
170,000
Tuition - Preschool
380,000
315,538
380,000
380,000
380,000
380,000
Fines & Forfeitures
360,000
341,331
375,000
375,000
375,000
375,000
ABC Revenue
33,000
33,000
38,000
38,000
38,000
38,000
Interest Earned on Investments
60,000
66,429
85,000
50,000
50,000
50,000
Medicaid Reimbursements
125,000
719,138
300,000
331,565
325,000
325,000
Miscellaneous Revenue
217,000
340,365
195,151
195,151
201,731
200,517
Indirect Cost
165,000
111,700 1
170,000
120,000
110,000
110,000
Appropriated Fund Balance
3,652,913
4,420,169
3,222,913
4,369,213
3,222,913
3,222,913
TOTAL LOCAL REVENUES
$ 61,076,312
$ 62,904,603 1
$ 63,279,711
$ 64,372,576
$ 69,037,434
$ 68,681,434
Total Increase in Revenues: $ 5,757,723 $ 5,401,723
Budget Assumptions
1. Appropriation is based on the State's projected enrollment of 12,256 students for 2013 -14.
2. This request requires a $393 per pupil increase from the County.
3. The projected 2013 -2014 district tax one cent valuation amount is $1,029,085. The current
district tax rate is $.1864. A 1.5% 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 2013 -14.
6. Uses $3,222,913 of Local fund balance to balance the 2013 -2014 budget.
7. Alcohol and Beverage Commission grant in the amount of $38,000 has been awarded for 2012 -13.
8. Assumes the usual 150 student Charter School Enrollment.
Orange County Budget Office form
2 -2
Local Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2011 -2012
2b11 -2012
2012 -2013
2012 -2013 2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE SUPT RECOM
BOARD REQ
5110 Regular Instructional Services
20,582,975
18,737,084
21,138,213
21,938,213 23,045,600
22,897,532
5112 Cultural Arts Services
181,960
210,567
174,691
174,691 186,958
186,958
5113 Physical Education Curricular Services
253,590
82,968
258,455
258,455 262,911
262,911
5114 Foreign Language Curricular Services
150,022
136,539
152,967
152,967 155,430
155,430
5116 Homebound /Hospitalized Curricular Ser.
541,507
(16,526)
552,424
552,424 561,084
561,084
5120 CTE Curricular Services
368,707
462,422
376,025
376,025 381,728
381,728
5210 Special Populations Services
6,217,165
7,228,463
6,526,981
6,526,981 7,758,232
7,751,089
5211 EC Homebound Curricular Services
6,120
-
6,120
6,120 6,193
6,193
5220 CTE Children w /Disabillities Curricular
482,769
37,646
492,574
492,574 500,424
500,424
5230 Pre -K Children w /Disabilities Curricular
114,803
146,855
117,058
117,058 188,923
188,923
5240 Speech and Language
725,130
623,045
737,232
737,232 746,955
746,955
5260 Academically Gifted
893,557
917,631
949,932
949,932 1,036,396
1,036,396
5270 ESL Services
894,483
1,109,382
981,583
981,583 996,028
996,028
5310 Alternative Instructional Services
123,508
220,084
103,699
103,699 224,259
224,259
5320 Attendance /Social Work Services
678,719
567,681
693,808
693,808 703,488
702,586
5330 Remedial and Supplemental
195,231
248,818
265,663
265,663 234,824
234,824
5340 Pre -K Services
492,415
413,138
503,328
503,328 512,249
511,905
5353 Summer School
85,8114
94,683
86,374
86,374 87,366
87,366
5401 Principal's Office
939,766
812,830
1,112,286
1,112,286 1,124,172
1,124,172
5402 Assistant Principal
888,120
943,780
947,784
947,784 915,222
915,222
5404 School Building Support
1,279,412
1,378,492
1,340,935
1,340,935 1,435,099
1,433,282
5501 Athletics
1,408,125
1,481,838
1,486,457
1,486,457 1,431,076
1,431,076
5502 Cultural Arts
191,910
191,744
194,118
194,118 197,262
197,262
5503 School Clubs /Student Organizations
277,771
336,095
327,045
327,045 281,803
281,803
5504 Before /After School Care
147,666
72,806
148,203
148,203 148,463
148,463
5810 Education Media
977,902
945,911
992,460
992,460 1,082,567
1,082,567
5820 Student Accounting
401,559
222,187
405,897
405,897 459,054
459,054
5830 Guidance Services
1,904,060
1,468,100
1,927,575
1,927,575 1,958,048
1,955,717
5840 Health Services
780,994
1,256,902
816,788
816,788 899,715
899,715
5841 ABC /Health Services
33,000
49,123
38,000
38,000 38,011
38,011
5850 Safety and Security
986,003
1,056,154
1,015,126
1,015,126 1,243,738
1,193,738
5850 Instructional Technology
70,000
2,808
70,000
70,000 70,840
70,840
5870 Staff Development
268,969
251,809
348,969
348,969 758,194
758,194
5890 Volunteer Services
275,052
262,573
277,823
277,823 282,146
282,146
5000 TOTAL INSTRUCT.SERVICES
43,818,784
41,953,632
45,566,593
45,566,593 49,914,456
49,703,854
SUPPORT SERVICES
6110 Regular Curricular Support
933,378
758,185
1,132,560
1,132,560 1,258,468
1,156,992
6113 Physical Education Support
95,967
95,967
6115 Technology Curricular Support
109,794
189,794
6120 CTE Curricular Support
125,865
137,080
128,081
128,081 130,057
130,057
6100 Sub -total Regular Instruction Support
1,059,243
895,265
1,260,641
1,260,641 1,594,286
1,492,810
2 -3
Local Fund Budget Summary
Summary by Purpose Code
SUPPORT SERVICES (continued)
2011 -2012
2011 -2012
2012 -2013 2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET ESTIMATE
SUPT RECOM
BOARD REQ
6201 Children w /Disabilities Support
75,499
230,512
76,707 76,707
77,797
77,797
6207 ESL Support
71,629
86,255
71,629 71,629
71,629
71,629
6200 Sub -total Special Populations Support
147,128
316,867
148,336 148,336
149,426
149,426
200,000
200,000
200,000
200,000
200,000
200,000
8400 Intrafund Transfers
957,027
6304 Pre -K Readiness /Remedial Services
29,867
27,089
30,171 30,171
30,620
30,620
6300 Sub -Total Admin. Staff /Alternative Prog.
29,867
27,089
30,171 30,171
30,620
30,620
6400 Technology Support
1,773,028
1,717,575
1,825,930 1,825,930
2,035,897
2,033,983
6510 Telephones
104,083
38,445
104,083 104,083
119,083
119,083
6520 Printing and Copying Services
329,457
280,197
329,476 329,476
329,485
329,485
6530 Public Utility and Energy Sery (new)
3,658,586
3,232,631
3,658,586 3,658,586
3,788,586
3,788,586
6540 Custodial Services
1,685,955
2,393,271
1,719,423 1,719,423
1,877,653
1,877,653
6550 Transportation
524,472
788,224
644,635 644,635
750,884
750,884
6580 Maintenance of Plant
2,427,477
2,624,830
2,473,361 2,473,361
2,839,563
2,845,141
6500 Sub -total Operational Support
8,830,030
9,357,598
8,929,564 8,929,564
9,705,254
9,710,832
6611 Financial Services
764,392
614,184
778,170 778,170
792,061
792,061
6613 Risk Management
301,000
254,266
301,000 301,000
311,000
311,000
6621 Human Resource Services
525,536
474,029
535,570 535,570
556,538
556,538
6600 Sub -total Financial /Human Resources
1,590,928
1,342,479
1,614,740 1,614,740
1,659,599
1,659,599
6720 Research and Evaluation
370,744
367,343
375,169 375,169
378,391
378,391
6700 Sub -total Student Accountability
370,744
367,343
375,169 375,169
378,391
378,391
6910 Board or Education
65,563
61,096
65,563 65,563
65,563
65,563
6920 Legal Services
90,000
91,567
90,000 90,000
100,000
100,000
6930 Audit Services
60,000
50,968
60,000 60,000
60,000
60,000
6941 Office of the Superintendent
224,709
230,859
228,132 228,132
242,227
234,641
6942 Assistant Supt offnstruction
1,468,540
974,547
1,524,288 1,524,288
1,493,177
1,493,177
6943 Assistant Supt of Supp Sery
324,377
374,782
331,603 331,603
337,053
337,053
6950 Public Relations
233,930
201,173
237,540 237,540
280,044
240,044
6900 Sub -total Other Support
2,467,119
1,984,992
2,537,126 2,537,126
2,578,064
2,530,478
S000 TOTAL SYSTEMWIDE SUPPORT
16,268,087
16,009,208
16,721,677 16,721,677
18,131,537
17,986,139
TRANSFERS
8100 Charter School Funds
554,680
331,815
554,680
554,680
554,680
554,680
8100 Child Nutrition Transfers
225,000
225,000
225,000
225,000
225,000
225,000
8400 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
200,000
200,000
8400 Intrafund Transfers
957,027
TOTAL LOCAL FUND BUDGET
fi1,078,312
59,688,443
63,279,711
63,279,711
69,037,434
68,681,434
orange county it cuaget Uttice Corm
2 -4
CHAPEL HILL - CARRBORO CITY SCHOOLS
2013 -2014 CONTINUATION & EXPANSION BUDGET REQUESTS
NEW SCHOOL OPENING OPERATING REQUEST
Operating Costs: Opening of Northside Elementary
Projected 2013 -14 district tax one cent valuation is $1,029,085 1.86 cents
ENROLLMENT PROJECTIONS
2013 -14 State Student Enrollment Projection
2012 -2013 State Student Enrollment Projection
Projected Student Enrollment Growth
LOCAL FUND EXPENSES:
State Mandates
Anticipated increase in employee health insurance - (from $5192 to $5,452, est. 5% increase)
Anticipated increase in employer state retirement match (from 14.23% to 14.59%,.36% increase)
Legislated Employee Salary Increase - (1% increase) - Locally -paid staff
Non - personnel cost increase for new students
Subtotal State Mandates
Continuation of Current Services
Increase in State Discretionary Reduction (if 12 -13 Lottery funds are lost)
Federal Sequestration (loss of approx. 8% of Federal grant funds)
4 FTEs - Math Coaches - expiring RttT grant funds
IFL Professional Development Contract
Subtotal Continuation of Current Services
Subtotal State Mandates and Continuation of Current Services
Expansion Requests:
Direct Support to Students and Schools
Reduce elementary class size to 1:26 average
Reduce high school core class size to 1:26 average
Provide schools with an increase in instructional supply budgets
4 Literacy coaches at middle schools
Exceptional Children: 1.0 FTE system level teacher - $70,069; 2.0 FTEs system level teacher
assistants - $69,520; 1.5 FTEs PreK teachers - $105,104; 2.5 FTEs PreK teacher assistants
$86,900; classroom supplies - $18,000; computers for teachers and students - $17,000;
.5 FTE psychologist - $37,871; PreK transportation - $15,000
2 Teacher Assistants for Section 504 students
2 -5
$ 1,915,208
12,256
12,129
127
Amount
$ 250,000
185,000
405,000
38,607
$ 878,607
$ 134,574
464,000
280,276
254,000
$ 1,132,850
$ 2,011,457
$ 500,000
350,000
40,000
280,276
419,464
69,520
CHAPEL HILL - CARRBORO CITY SCHOOLS
2013 -2014 CONTINUATION & EXPANSION BUDGET REQUESTS
Expansion Requests: Amount
Direct S]apport to Students and Schools
Information Technology - 3 FTEs for new technology assistant positions - $135,000;
Salary retention adjustments for current technicians - $18,000; $ 153,000
Temporary replacements for positions not covered by the State - $35,000 35,000
Transportation - 3 FTEs for additional bus drivers 97,554
Subtotal Direct Support to Students $ 1,944,814
Expansion Requests (continued)_
Professional and Staff Development and Curriculum Sunnort
World Language professional development, substitutes, and stipends $ 11,125
English Language - Arts mClass 31) and instructional planning stipends 24,600
Budget and Finance - staff development funds for office staff and school bookkeepers 2,000
AVID /AIG Memberships, PD for first time AVID teachers, curriculum materials 14,200
Math staff development planning support, MS and HS Substitutes, summer planning stipends,
and instructional materials 89,500
Subtotal Professional and Staff Development and Curriculum Support S 141,425
Safe and Securi y Related Requests
Security and Safety: Review and Support $ 120,000
General and Administrative Sunnort
Facilities Management - Central Warehouse custodial supplies $ 135,000
Human Resources - Recruitment advertising - $5,000; Recruitment events - $10,000; 15,000
Superintendent's Office - Increase in attorney fees - $10,000; increase in Leadership Team
workshop budget - $1,515; Superintendent's staff development - $1,080;
Publications - $1,500 14,095
Subtotal General and Administrative Support $ 164,095
Subtotal of Expansion Requests $ 2,370,334
* * * * * ** *Expansion requests subject to change dependent upon final state budget * * * * * * * **
GRAND TOTAL OF CONTINUATION & EXPANSION BUDGET REQUESTS $ 4,381,791
GRAND TOTAL INCLUDING NORTHSIDE ELEMENTARY $ 6,296,999
►:
CHAPEL HILL - CARRBORO CITY SCHOOLS
2013 -2014 CONTINUATION & EXPANSION BUDGET REQUESTS
BUDGET REALLOCATIONS/REDUCTIONS:
High School scheduling procedures and processes
ISD reduction in contracted services
Change Middle School In- School suspension positions from certified to classified
Reduce MS TA allocation to 1 per school
Total Reallocations/Reductions
REVENUE SHORTFALL FOR CONTINUATION & EXPANSION REQUESTS
2012 -13 one cent of County Fund Property Tax is $1,572,000
CHCCS receives — 62% of county tax increase or $974,640
TOTAL REQUIRED REVENUE INCREASE
2 -7
3.58 cents
Amount
$ 420,000
55,000
140,000
280,276
$ 895,276
$ 3,486,515
$ 5,401,723
NORTHSIDE ELEMENTARY SCHOOL
OPERATING BUDGET FOR 2013 -14 OPENING
REDUCTION OF NON -REC. STARTUP
FIRST YR EXP NON - PERSONNEL
12 -13 BUDGET 13 -14 BUDGET
SCHOOL PERSONNEL
Cost
Includes benefits
5,850
CERTIFIED Principal $
96,602
Principal Supplement
18,282
Assistant Principal
30,385
Assistant Principal Supplement
5,850
Classroom Teachers
Regular Allotment
Teacher Leaders
70,069
AG Resource /Enrichment
36,608
Literacy Coaches
36,608
Guidance Counselor
70,069
Family Specialist
35,035
Media Specialist
36,608
Technology Specialist
36,608
Nurse (system allocated)
Intervention
Math /science
37,871
EC Resource Teachers
37,871
EC Self Contained Teacher (transfer from FPG)
37,871
EC PreK Self Contained Teacher (transfer from FPG)
Speech /Language Pathologist
1.50
Occupational Therapist
3.00
Psychologist
48.00 $
EC Program Facilitator
World Language Teacher
Specials: Music, PE, Art
-
Subtotal $
224,335
NON- Admin. Asst./Secretary $
22,925
CERTIFIED Data Manager
Media Assistant
Teacher Assistants (K -3)
Teacher Assistants (4 -5)
EC Inclusion Assistants
Preschool Teacher Assistant
Custodians
10,283
Additional Maintenance Staff:
Electrician Licensed Foreman
HVAC Licensed Foreman
HVAC Mechanic
Grounds Mechanic
School Crossing Guards - 5 @.25 fte
-
Subtotal $
33,208
2 -8
RECURRING
STARTUP
13 -14 BUDGET
Pos. Cost
1.00 New State Allotment
1.00
30,385
1.00
5,850
24.00
Regular Allotment
3.00
210,207
1.00
70,069
1.00
70,069
1.00
Regular Allotment
1.00
70,069
1.00
36,608
1.00
36,608
1.00
70,069
0.50
35,035
0.50
35,035
2.50
175,173
1.00
1.00
0.50
37,871
0.50
37,871
0.50
37,871
0.50
35,035
1.50
105,104
3.00
210,207
48.00 $
1,309,135.
2.00
69,695
1.00
46,310
1.00
34,760
14.00
Regular Allotment
2.00
69,520
2.00
69,520
1.00
Regular Allotment
2.00
69,556
1.00
52,000
1.00
52,000
1.00
34,000
1.00
26,800
1.25
_ 50,000
30.25
$ 574,161
NORTHSIDE ELEMENTARY SCHOOL
OPERATING BUDGET FOR 2013 -14 OPENING
TOTAL ADDITIONAL PERSONNEL
NON- PERSONNEL
INSTRUCTIONAL
Staff Development/Planning
Computers for Resource Teachers and students
SCHOOL OPERATING FUNDS
Extra Duty Pay /Lead Teacher
Field Trips
SIT Supplies
Instructional Supplies
Media Center Supplies
At Risk Funds
Contracted Services
Principal and Asst. Principal Travel
Administrative Supplies and Postage
Subtotal Continuing Operating
OTHER CONTINUING COSTS
Contract Cleaning
Maintenance Contracts: inspections, etc.
Custodial Supplies
Utilities: Electricity
Natural Gas
Water
Property Insurance
Telephone
Subtotal Other
TOTAL NON- PERSONNEL COSTS
GRAND TOTAL NORTHSIDE ELEMENTARY
NET ADDITIONAL BUDGET REQUIRED
REDUCTION OF NON -REC. STARTUP
FIRST YR EXP NON - PERSONNEL
12 -13 BUDGET 13 -14 BUDGET
257,543
Cost
30,000
30,000
5,000
$ 35,000
5,000
$ 5,000
$ 70,000
25,000
7,000
RECURRING
STARTUP
13 -14 BUDGET
78.25 $ 1,883,296
Cost
$ 5,000
$ 19,185
1,500
1,142
11,000
6,300
11,650
1,828
2,050
$ 44,655
$ 65,000
47,800
10,000
95,000
25,000
10,000
10,000
15,000
$ 277,800
32,000 $ 327,455
$ 327,543 $ 32,000 78.25 $ 2,210,751
2 -9
$ 1,915,208
Local Fund Revenue History
For 2013 -14:
A $.01 Special District Tax increase is projected to generate $1,029,085 in additional revenue.
A $.01 County General Fund Property Tax rate increase is estimated to generate $1,572,000
additional revenue.
* Re- valuation year of property tax values
2 -10
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
3,167
65
0.1884
2013 -14
For 2013 -14:
A $.01 Special District Tax increase is projected to generate $1,029,085 in additional revenue.
A $.01 County General Fund Property Tax rate increase is estimated to generate $1,572,000
additional revenue.
* Re- valuation year of property tax values
2 -10
2013 -14 State Fund Revenue Projection
Orange County Budget Office form
2 -11
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Revenue
$ 59,157,736
$ 58,078,833
$ 61,662,864
$ 61,662,864
$ 62,585,367
$ 62,585,367
State Textbook Revenue
173,622
176,527
208,376
208,376
802,770
802,770
Total Revenue
$ 59,331,358
$ 58,255,360
$ 61,871,240
$ 61,871,240
$ 63,368,137
$ 63,388,137
Orange County Budget Office form
2 -11
State Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
5110 Regular Instructional Services
37,037,415
35,747,870
39,478,928
39,478,928
39,017,707
39,017,707
5112 Cultural Arts Services
191,044
175,191
205,672
205,672
208,039
208,039
5113 Physical Education Curr. Serv.
290,568
128,813
111,174
111,174
112,508
112,508
5114 Foreign Language Curr. Serv.
164,498
201,972
194,556
194,556
196,891
196,891
5116 Homebound /Hospitalized Curr.
693,420
858,964
112,411
112,411
738,760
738,760
5120 CTE Curricular Services
3,089,340
2,493,922
3,236,751
3,236,751
3,892,728
3,892,728
5210 Children w /Disab. Curr. Serv.
3,116,895
3,345,334
3,076,052
3,076,052
3,481,789
3,481,789
5220 CTE Children w /Disab. Curr.
90,778
2,783
5240 Speech & Language Path. Ser.
788,723
824,591
811,152
811,152
830,000
830,000
5260 Acadlintell, Gifted Curricular
568,187
590,969
593,605
593,605
604,121
604,121
5270 LEP Curricular Services
1,128,857
1,152,507
1,251,395
1,251,395
1,256,696
1,256,696
5310 Alternative Instructional Prog.
735,917
518,202
673,916
673,916
800,000
800,000
5320 Attendance and Social Work
764,219
759,850
760,195
760,195
800,000
800,000
5330 Remedial & Suppl. K -12 Serv.
296,524
386,484
487,170
487,170
500,000
500,000
5353 Summer School Instruction
395 ,233
410,130
429,249
429,249
500,000
500,000
5401 Principal's Office
1,514,439
1,485,556
1,368,839
1,368,839
1,500,000
1,500,000
5402 Assistant Principal
771,213
984,424
909,127
909,127
1,150,000
1,150,000
5404 School Building Support
1,009,326
696,947
697,181
697,181
100,000
100,000
5810 Educational Media Services
713,545
775,608
738,589
738,589
700,000
700,000
5820 Attendance - Social Work
211,723
212,324
212,324
200,000
200,000
5830 Guidance Services
1,879,614
2,137,315
2,411,127
2,411,127
2,500,000
2,500,000
5840 Health Services
871,704
877,354
898,009
898,009
900,000
900,000
5000 INSTRUCTIONAL SERVICES
56,111,459
54,766,509
58,657,422
58,657,422
59,989,239
59,989,239
SUPPORT SERVICES
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
6110 Regular Curricular Support
529,221
130,668
118,884
118,884
120,000
120,000
6120 CTE Support
37,206
20,489
39,822
39,822
47,000
47,000
6201 Children w /Disability Support
107,898
116,779
109,282
109,282
109,000
109,000
6400 Technology Support
94,046
6540 Custodial Services
1,037,325
956,185
808,620
808,620
1,000,000
1,000,000
6550 Transportation
951,410
1,297,013
1,248,872
1,248,872
1,226,898
1,226,898
6611 Finance
278,920
292,300
292,300
295,000
295,000
6612 Purchasing Services
2,073
6621 Human Resources
139,993
179,968
177,151
177,151
177,000
177,000
6941 Office of the Superintendent
157,855
155,658
157,858
157,858
165,000
165,000
6942 Asst. Supt. for Instruction
113,404
124,708
114,110
114,110
114,000
114,000
2 -12
State Fund Budget Summary
Summary by Purpose Code
SUPPORT SERVICES
2019 -2012
2013 -2092
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
6943 Asst. Supt. for Support Serv.
99,601
97,728
99,651
99,651
100,000
100,000
6000 SUPPORT SERVICES
3,173,913
3,454,235
3,166,550
3,166,550
3,353,898
3,353,898
7200 Child Nutrition Services
45,986
1 45,470
47,268 1 47,2681 45,000
45,000
8100 Transfers
ITOTAL $ 59,331,358 1 $ 58,266,214 $ 61,871,240 1 $ 61,871,240 1 $ 63,388,137 $ 63,388,137
Orange County Budget Office form
2 -13
Summary of Changes
State Fund
The State's 2013 -13 Planning Allotment total is $63,388,137.
The 2013 -14 Planning Allotment is $1.5 million more than the 2012 -13 State Planning Allotment.
The Governor's budget includes a I% salary increase for State employees.
The estimated State retirement rate is 14.59% for 2013 -14.
The employer health insurance match rate is estimated to increase from $5,192 to $5,452 per FTE.
The State's enrollment projection for the district is 127 students more than the 2012 -13 projection;
from 12,129 to 12,256.
2 -'14
Federal Revenue
2013 -2014 Federal Fund Revenue Projection
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
1 2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECO
BOE REQ
$ 6,682,374
$ 4,390,152
$ 3,986,672
$ 5,883,969
$ 4,478,669
1 $ 4,478,669
Projected
Projected 2013 -14 Federal Grant Allotments
Amount
PRC017
Career Technical Education - Program Improvement
$ 94,000
PRC044
IDEA VI -B Cap. Building & Improvement
11,894
PRC049
IDEA -VI -B - Preschool Handicapped
34,775
PRC050
'Title I
1,100,000
PRC060
IDEA VI -B, Handicapped
2,500,000
PRC070
IDEA - Early Intervening Services
170,000
PRC103
Improving Teacher Quality
240,000
PRC104
Language Acquisition
200,000
PRC118
IDEA VI -B Special Needs Targeted
28,000
PRC156
Race to the Top
100,000
Total
$ 4,478,669
Orange County Budget Office form
2 -15
Federal Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOE RE
5110 Regular Instructional Services
$ 375,195
$ 396,930
$ 632,864
$ 649,428
$ 580,000
$ 580,000
5120 CTE Curricular Services
91,557
93,626
93,123
95,056
80,000
80,000
5210 Children wlDisabilities Curriculum
1,827,758
1,538,720
1,528,890
1,761,911
1,472,000
11472,000
5230 Pre -K Children wlDisab. Curr.
261,260
149,388
273,524
278,644
260,000
260,000
5240 Speech and Language Pathology
50,916
66,123
113,294
111,563
100,000
100,000
5270 ESL Services
152,727
103,152
385,962
197,138
90,000
90,000
5320 Attendance and Social Work
92,456
82,613
88,995
101,251
80,000
80,000
5330 Remedial and Suppl. K -12 Serv.
980,028
1,218,800
1,481,817
1,320,000
1,320,000
5350 Extended Day/Year Instruc.
237,193
151,136
25,456
68,000
68,000
5840 Health Services
58,575
59,147
58,282
50,000
50,000
5850 Safety and Security Support
324
5870 Staff Development
94,978
37,841
5,873
5,704
5,800
5,800
5880 Parent Involvement Services
17,520
28,816
20,308
8,000
8,000
5000 INSTRUCTIONAL SERVICES
4,181,588
3,926,044
2,795,710
4,786,558
4,113,800
4,113,800
7200 Child Nutrition Services
2011 -2012
2011 -2012
2012 -2013
2012 -2013
2013 -2014
2013 -2014
SUPPORT SERVICES
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOE REQ .
6200 Instructional Staff
240,827
219,775
185,031
185,231
170,000
170,000
6201 Children wlDisabilities Support
132,223
145,819
145,819
134,869
134,869
6203 Pre -K Children wlDisab. Supp
39,270
3,875
6301 Alt Progs & Services Supp
38,378
20,312
45,880
40,000
40,000
6550 Transportation
29,000
9,777
20,000
22,576
20,000
20,000
6000 SUPPORT SERVICES
347,475
385,962
350,850
399,506
364,869
364,869
7200 Child Nutrition Services
4,000
2,076
8100 Transfers
133,631
76,070
73,286
112,289
8200 Other- Unbudgeted
2,015,680
-
766,826
584,816
TOTAL $ 6,682,374 1 L__4.390,152 I $ 3,986,672 1 $ 5,883,169 $ 4,478,669 $ 4,478,669
Orange County Budget Office form
2 -16
Summary of Changes
Federal Fund
2013 -2014
To date the district's Federal Grant Planning Allotments have not been received from the
Department of Public Instruction.
An 8% Federal Sequestration has been assumed for the Federal Grant projections for
2013 -14.
2 -17
Community Schools Fund Budget Summary
REVENUE
After- school program
Summer Camp
Summer Youth Enrichment
District tuition assistance
Facility rental
Interest Income
Fund Balance Appropriated
Total Revenue
OPERATING EXPENSES
Salaries, wages and benefits
Supplies
Food
Purchased serviceslactivities
Total Expenses
2011 -12
2012 -13
2013 -14
Percent
ACTUAL
BUDGET
PROPOSED
Change
127,630
115,080
115,130
$ 1,251,977
$ 1,236,990
$ 1,339,235
8.3%
156,320
155,070
156,841
1.1%
55,500
44,500
36,900
-17.1%
11,761
11,761
11,761
0.0%
35,642
35,642
38,239
7.3%
100
100
-
- 100.0%
36,258
-
20,000
$ 1,547,558
$ 1,484,063
$ 1,602,976
8.0%
$ 1,305,920
$ 1,272,504
$ 1,372,159
7.8%
52,703
46,929
60,092
28.0%
127,630
115,080
115,130
0.0%
61,305
49,550
55,595
12.2%
$ 1,547,558
$ 1,484,063
$ 1,602,976
8.0%
After - school program enrollment 620 615 635 3.3%
2-18
Summary of Changes
Community Schools Fund
For 2013 -14
Changes in Revenue
* Changes in revenue are due to expexted enrollment changes for 2013 -14
After - School, Teacher Workdays and Summer Youth Enrichment
Changes in Expenses
Changes in operating expenses are due to the opening of Northside
Elementary After - School, a projected salary increase of 1.5 %, retirement
increase of 9 %, a projected health insurance increase of 6% and replacement
of out dated computers.
2 -19
Child Nutrition Fund Budget Summary
OPERATING EXPENSES
Food
Salaries, wages and benefits
Supplies
Administrative expenses
Chartwells contract reimbursements
Indirect cost
TOTAL OPERATING EXPENSES
$ 1,434,188
2011 -12
2012 -13
2013 -14
1,574,750
ACTUAL
BUDGET
PROPOSED
REVENUE
2,071,252
TBD
308,700
Sales of meals and supplemental sales
$ 2,230,132
$ 1,766,374
TBD
Federal reimbursements
1,592,933
1,698,588
TBD
Catering and miscellaneous
12,000
12,000
TBD
Summer Program
-
-
-
Chartwells Guarantee
50,000
50,000
-
Indirect cost
308,700
308,700
TBD
School district subsidy
225,000
225,000
TBD
Chartwells reimbursement
-
-
-
$ 4,418,765
$ 4,060,662
$ -
OPERATING EXPENSES
Food
Salaries, wages and benefits
Supplies
Administrative expenses
Chartwells contract reimbursements
Indirect cost
TOTAL OPERATING EXPENSES
$ 1,434,188
$ -
$
1,508,750
1,574,750
TBD
-
105,960
1,167,127
2,071,252
TBD
308,700
308,700
TBD
$ 4,418,765
$ 4,060,662
$
2 -20
Summary of Changes
Child Nutrition Services Fund
Changes in Revenue
* TBD
Changes in Expenses
* TBD
For 2013 -14
2 -21
Summary of Recurring Capital Budget
School District
Fiscal Year 2013 -14
Cateeory I Fundine Amount
Capital Item
Justification/Description
Category 1
Buildings &
Grounds
Category 2 -
Furniture &
Equipment
Category 3 Superintendent's
Vehicles Recommended
Board
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
(strict Projects
Technology Equipment
MIS Department
Expenses
X
250,000
250,000
Classroom Furniture
Facilities Management
Dept.
X
20,000
20,000
Child Nutrition Equip,
Child Nutrition
Department
X
40,000
40,000
Custodial Supp /Equip
Facilities Management
Dept.
X
20,000
20,000
Administrative Equip.
Administrative Tech.
Dept.
X
55,000
55,000
Print Shop Equipment
Support Services
Division
X
3,500
3,500
Cafeteria Equipment
Facilities Management
Dept.
X
5,000
5,000
Equipment
Support Services
Division
X
50,000
50,000
Cultural Arts Equip.
Instructional Services
X
5,500
5,500
Total
449,000-F
449,000
District Projects
Site Development
Drainage /Safety
Improvements
X
107,733
107,733
Renovations
Painting, IAQ, Electrical,
etc.
X
679,743
679,743
Floor Coverings
Carpet/Tile Installations
X
20,000
20,000
Roof Replacement
CIP Supplement
X
Roof Repairs
District Repairs
X
81,920
81,920
Playgrounds /Playfields
Safety Comp./Major
Maint.
X
240,000
240,000
Total
1,129,396
1,129,396
2 -22
Summary of Recurring Capital Budget
School District
Fiscal Year 2012 -2013
* The 2013 -14 Recurring Capital budget is projected to be the same as the 2012 -13 budget.
2 -23
Category Funding Amount
Capital Item
Justification/Description
Category I
Buildings &
Grounds
Category 2 -
Furniture &
Equipment
Category 3 Superintendent's
Vehicles Recommended
Board
Requested
District Projects
District Vehicles
Maintenance Dept,
Trucks
45,000
45,000
Transportation Vehicles
Transportation
Department
60,000
60,000
Contingency
Unknown Expenses
25,000
25,000
Total
6="=6"I$
130,000
$ 130,000
Total Recurring Capital I
$ 1,845,000
$ 1,845,000
* The 2013 -14 Recurring Capital budget is projected to be the same as the 2012 -13 budget.
2 -23
zoiz -zozz
CAPITAL INVESTMENT PLAN
CHAPEL HILL - CARRBORO CITY SCHOOLS
CAPITAL INVESTMENTS PLAN 2012 - 2022
UNFUNDED - Major Projects
PROJECTS:
UNFUNDED MAJOR PROJECTS pg 1 of 2
1 10 YEAR UNFUNDED CAPITAL PROJECTS
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year a Year 9 Year 10 TEN YEAR
2012 -13 2013 -14 2014 -15 2015 -16 2016-17 2017 -1B 2018 -19 2019 -20 2020 -21 2021 -22 TOTAL
Abatement Projects
Phillips: Remove Asbestos Floor Tile
265,000
265,000
Athletic Facilities:
CarrboroHS: Stadium Visitor Seating
45D,000
450,000
CHHS: Stadium Synthetic Field
850,000
850,000
CHHS: Soccer Field Improvements
250,000
250,000
CHHS: Athletic Fields
150,000
150,000
CHHS: Baseball Field BathroomlConcession Bid
500,000
500,000
ECHHS: Stadium Synthetic Field
850,000
850,000
CHHSIECHHS: Major Athletic Field Repairs
250,000
250,000
ECHHS: Stadium Visitor Bleachers
150,000
150,000
Carrboro Elementary Multi purpose field
125,000
125,000
Scroggs: Athletic Field
150,000
150.000
McDougle Mcit Tennis Courts
300,000
300,000
PlayrieIds(10): Provide Potable Water
120,000
120,000
Cafeterias: Kitrchen Equipment Replacements
150,000
150,000
150,000
450,000
ClassroomlButiding Improvements:
Carboro Elm: Auditorium lightinglacoustics
100,000
100,000
Estes Hills: Lobby/Entrance Improvements
25,000
25,000
Estes Hills: Media Center Renovation
100,000
100,000
Seawell: Admin Building improvements
50,000
50,000
McDougle: Gymnasium Audio System
50,000
50,000
McDougle: Library carpet
30,000
30,000
Phillips: Science Classrooms Casework
75,000
75,000
Smith: Cafeteria Sound Panels
50,000
50,000
DoorslHardwarelCanoples
100,000
100,000
100,000
100,000
400,000
Scroggs: Canopies - Mobile Units, other areas
175,000
175,000
Estes Hills: Expand Canopy
45,000
45,000
Ephesus: Canopy at Kiss and Go
125,000
125,000
Glenwood: Canopy at Kiss and Go
100,000
100,000
Scroggs: Canopy at Mobiles and Bus Drop Off
150,000
15oxo
Mechanical Systems:
Carrboro Elm: HVAC Digital Controls
25,000
25,000
Ephesus: HVAC Digital Controls
45,000
45,000
Estes Hills: HVAC Digital Controls
25,000
25,000
Glenwood: HVAC Digital Controls
45,000
45,000
FP Graham: Replace Gym Heat Pumps
75,000
75,000
FP Graham: HVAC Digital Controls
25,000
25,000
Seawall: Replace 9 Heat Pumps in PODS
135,000
Seawell: HVAC Digital Controls
45,000
Culbreth: Replace 1997 Roof Top Units
300,000
Culbreft Duct Replacement
250,000
1250,000
Phillips: Replace Heat Pumps in 1990 Addition
150,000
ECHHS: 1996 Chiller Replacement
250,000
3 -1
UNFUNDED MAJOR PROJECTS pg 2 of 2
10 YEAR UNFUNDED CAPITAL
Year 1 I Year 2 I Year 3 I Year 4 Year 5 1 Year 6 Year 7 Year 8 1 Year 9 1 Year 10 TEN YEAR
PROJECTS: 2012 -13 2013 -14 2014 -15 1, 2015 -16 1 2016 -17 1 2017 -18 1 2018 -19 1 2019 -20 2020 -21 2021 -22 1 TOTAL
Energy Efficiency /Lighting Improvements
ECHHS: Theater Lighting and Sound upgrade
375,000
375,000
Paving/Parking LotslPlaygrounds
Ephesus: Plan for Outdoor Play Areas 1
10,000
10,000
FPO: Canopy at Bus Drop Off
95,000
95,000
Glenwood: paved play area
40,000
40,000
WDEIm: Rubberized Playground Surface
150,000
150,000
Engineering Analysis /Imp. - Stormwater Mgt
200,000
200,000
MCDEIm: Play Area Surface
125,000
125,000
Roofing
Smith: repairs and seals
2,000,000
2,0 OO,QOO
ECHHS: repairs and seals (20 years)
750,000
750,000
TOTAL UNFUNDED MAINTENANCE PROJECTS
795,000
565,000
705,000
1,250,000
1,650,000
750,000
650,000
2,250,000
385,000
2,250,000
9,200,000
3 -2
STATISTICAL PROFILE
Financial Perspective
Governmental and Business -type Activities
for Fiscal Year 2011 -2412
Revenue Sources
Orange County
State of North Carolina
Orange County
Federal
School Food Service
Child Care
Other
Child Care
$58,808,280
46,915,324
5,570,774
3,867,554
1,749,274
24,885,251
!deral
d
Service
.Total $141,796,557.
*Charter payments and indirect costs
Source: 2011 -12 Audited f=inancial Statements
Expenditures /Expenses
Instructional
Services —
System -wide
Support Services
Ancillary Services
[on-Programmed
Charges
Child Care School Food SeunRocated
Instructional Services
$ 104,948,573
System -wide Support Services
23,529,956
Ancillary Services
136,883
Non - Programmed Charges
527,076
Depreciation - unallocated
5,757,524
School Food Service
4,009,913
Child Care
1,484,031
Other - Interest on long -term debt
. 675
Total
$ 140,394,631
4 -1
CHAPEL HILL- CARRBORO CITY SCHOOL SYSTEM
Net Assets by Component
Last Nine Fiscal Years
Year Endea June 30
$ 126,233,944
$ 143,089,079
$ 163,530,646
$ 163,495,808
$ 163,966,703
$ 163,992,197
$ 164,313,402
Restricted 838,723
820,219
828,491
880,818
899,663
1,030,281
1,030,281
3,023,739
Unrestricted (deficit) (2,278,714)
(823,456)
712,483
Govemmental activities
203,698
4,887,036
2,072,612
4,285,343
$ 113,945,419
$ 126,230,707
$ 144,630,053
$ 164,682,736
$ 164,599,169
$ 166,884,020
2004
2005
2006
2007
2008
2009
2010
2011
2012
Invested in capital assets, net of related debt
$ 116;238,054
$ 115,208,636
$ 126,102;764
$ 143,000,072
$ 163,483,300
$ 166,983,726
$ 163,949;217
$ 163,961,928
$ 165,245,825
Restricted
711,927
838,723
820,219
828,491
880,818
899,663
1,030,281
3;023,739
3,403,894
Unrestricted (deCcif)
(3,608,D22�_
_ (2,283,039)
-
(653,029)
387,063
162,415
41 399
_
1 790 409
4,081,356
3,355,228
$ 113,341,959
$ 113,784,320
$ 126,269,954
$ 144,215,626
$ 164,526,533
$ 167,924,788
$ 166,769,907
_
$ 171,087,025
$ 172,004,947
Business -type activities
Invested in capital assets, net cf related debt
$ 222,980
$ 176,774
$ 131,180
$ 89,007
$ 47,546.
$ 17,486
$ 17,486
$ 42,980
$ 340,873
Unrestricted (deficit)
(11,174)
(15,675L__
(170,427)
325,420
108,657
96,627
95,624
282,203
336,611
$ 211,806
$ 161,099
$ 39,247
$ 414,427
$ 156,203
$ 114,113
$ 114,110
$ 325,183
.$ 677,484
rvernrnent Wide 2004 2005 2006 2007 2008 2009 2010 2011
Invested in capital assets, net of related debt $ 115,385,410
$ 126,233,944
$ 143,089,079
$ 163,530,646
$ 163,495,808
$ 163,966,703
$ 163,992,197
$ 164,313,402
Restricted 838,723
820,219
828,491
880,818
899,663
1,030,281
1,030,281
3,023,739
Unrestricted (deficit) (2,278,714)
(823,456)
712,483
271,072
203,698
4,887,036
2,072,612
4,285,343
$ 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- Carrboro City Schools Board of Education, North Carolina, Annual Financial Report forthe year ended June 30, 2012
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,
4 -2
65,586,696
3,403,894
Year Ended June 30
Expenses:
Governmental Activities:
Instructional services
System -wide support services
Ancillary services
Non - programmed charges
Interest on long -term debt
Unallocated depreciation expense
Total governmental activities
Business -type activities:
School food service
Child Care
Total business -type activities
Total government -wide
Program Revenues:
Governmental activities:
Charges for services : Co-curricular
Operational Support
Operating grants and contributions
Capital grants and contributions
Total governmental activities program revenues
Business -type activities:
Charges for services
School food service
Child care
Operating grants and contributions
Capital grants and contributions
Total business -type activities program revenues
Total government -wide.
Net(Expense)1Revenue
Governmental activities
Business -type activities
Total government -wide
CHAPEL HILL - CARRBORO CITY SCHOOL SYSTEM
Changes in Net Assets
Last Nine Fiscal Years
2004 2006 2006
2008
2010 2011
$ 75,593,624 $ 76,145,391 $ 78,719,653 $ 86,739,513 $ 100,952,549 $ 107,177,218 $ 102,658,017 $ 103,809,475 $ 104,948,573
24,880,909 25,583,561 25,141,611 27,399,783 21,027,599 22,067,945 23,000,808 22,689,231 23,529,956
309,376 314,160 478,600 622,045 50,456 3,826 34,044 237,408 136,883
133,180 254,972 301,204 418,143 463,074 416,950 492,836 575,187 527,076
4,349 51,977 39,912 31,171 16,154 675
3,250,965 3,153,570 3,704,445 3,792,816 3,914,010 4,000,727 5,470,036 5,657,984 5,757,524
104,168,054 105,451,654 108,345,513 118,976,649 126,459,665 133,706, 576 131,686, 914 132,985,439 134,900,687
3,104,594 3,196,780 $ 3,315,653 $ 3,870,536 $ 4,225,769 $ 4,076,671 $ 4,218,982 $ 3,957,877 $ 4,009,913 it
1,504,925 1,471,514 $ 1,581,550 $ 1,718,892 $ 1704,503 $ 1704113 $ 1,616,225 $ 1,522,392 $ 1,484,631
4.609,519 4.568.294 4.897.203 5589.428 R ARn 979 K 7Rn 7Rd s n%is on7 9 won -
$ 2,268,858 . $ 2,238,301 $ 2,145,681 $ 2,414,520 $ - $ 2,739,392 $ 2,665,684 $ 2,655,827 $ 2,712,319
$ 398,051 $ 377,846 $ 390,412 $ 387,696 $ 266,919 $ 484,614 $ 491,528 $ 470,487 $ 515,397
51,873,963 53,677,352 55,522,004 $0,147,394 67,633,275 66,801,812 65,210,818 67,177,842 64,339,584
663,209 842,199 659,835 370,572 425,185 290,592 129,328 157,678 39,470
55,204,081 57,135,498 58,717,932 63,320,182 68,345,379 70,316,410 68,497,158 70,461,834 67.606.770
1,933,458
1,673,683
1,816,782
1,990,981
2,017,352
2,012,260
1,913,553
1,913,273
1,861,576
1,515,106
1,492,568
1,703,659
1,703,572
1,660, 945
1,820,931
1,837, 025
1,645,250
1,749,274
1,036,541
1,095,463
1,252,370
1,539,327
1,737,831
1,595,932
1,685,927
1,648,292
1,863,465
31,955
157,678
39,470
4,485,107
4,261,714
4,772,811
5,233,880
5,416,128
5,429,143
5,468,460
5,364,493
5,513,785
9,689,188
$ 61,397,212
$ 63,490,743
$ 68,554;062
$ 73,761,507 $
75,745,553 $
73,965,618 $
75,826.327 $
73.120.555
(124,412) (406,580)_ {124,392) (355,548 514,144) (351641} (366747 }_ ( (273,454} {67,293,917)I
$ (48,963,973 $ (48,316,156 $ (49,627,561) $ (55,656,467) ( 1
467) $ (58,114,286) $ (63,390,166 $ (63,189,756 $ 62,523,605 $
( 9,629)
$ 49,086,385 $ 48,722,736 $ 49,751,973 $ {56,012,015) $ (58,628,430) $ (63,741,807) $ (63,556.5031 $ 162.797.0591 R 1R7 R1...n4n)
4 -3
HAPEL HILL - CARRBORO CITY SCHOOL SYSTEM
Changes in Net Assets (Continued)
Last Nine Fiscal Years
Year Ended June 30
2004
2005
2006
2007
2008
2009
2010
2011
2012
General Revenues and Other Changes in Net Assets
Governmental activities:
Unrestricted county appropriations - operating
$ 27,479,292
$ 28,816,278
$ 30,372,967
$ 33,121,358
$ 34,935,883
$ 56,849,123
$ 55,862,017
$ 56,318,539
$ 56,321,027
Unrestricted county appropriations - capital
10,743,613
5,664,955
16,865,918
24,015,067
25,561,903
9,171,128
5,845,381
8,615,211
10,115,516
Unrestricted State appropriations - operating
Unrestricted State appropriations - capital
Unrestricted Federal appropriations - capital
Investment earnings, unrestricted
40,332
99,843
259,385
425,481
450,995
248,970
113,561
102,977
86,429
Miscellaneous, unrestricted
13,654,110
14,383,675
15,193,011
16,162,234
17,862,689
925,786
791,405
1,817,484
1,850,521
Transfers
73,705)
206,234)
578,066
122,000
386,177
406,883
577,192
500,017
Total governmental activities
52;043,642
48,758,517
62,113,215
73,602,140
78,425,293
66,788,124
62,035,172
66,354,194
68,373,493
Business -type activities:
Unrestricted State appropriations - operating
Investment earnings, unrestricted
25,555
5,079
625
3,713
Miscellaneous, unrestricted
-
-
-
33,415
-
Transfers
Total business -type activities
73,705
73,705
206,234
206,234
578,066
578,066
122,000
155,415
386,177
411,732
406,883
577,192
500,017
141,654
Total government -wide
$ 52,117,347
$ 48,964,751
$ 62,691,281
$ 73,757,555
$ 78,837,025
411,962
$ 67,200,086
577,817
$ 62,612,989
503,730
$ 66,857,924
141,654
$ 68,515,147
Change in Net Assets
Governmental activities
$ 3,079,671
$ 442,361
$ 12,485,634
$ 17,945,672
$ 20,310,907
$ 3,397,958
$ (1,154,584)
$ 3,830,589
$ 937,922
Business -type activities
50,707)
200,346)
453,674
200,133
102,412
60,322
211,070
230,276
122,025
Total government -wide
S 3- 028.9614
S .949 n1v
4 19 caaa 'Ana
Q 477ifa Guo
Source: Chapel Hill- Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2012
Note: This table is a ten year schedule. However, GAS9 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 2048 (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
2003
2004
2005
2006
2007
Revenues
State of North Carolina
$45,748,986
$47,229,446
$49,564,687
$51,235,505
$ 55,717,793
Orange County
40,623,152
38,222,907
34,481,233
47,238,885
57,136,424
U.S. Government
4,508,736
5,307,726
4,954,864
4,946,334
4,800,173
Other
15, 578,351
16,700, 657
17,253,167
18,154,810
19,541, 912
Total revenues
106,459,225
107,460,736
106,253,951
121,575,534
137,196,302
Expenditures
Instructional services
71,206,862
74,754,669
76,114,340
78,231,187
86,185,395
System -wide support services
20,202,521
21,644,812
21;628,707
22,607,917
23,611,655
Ancillary services
337,941
309,376
314,160
478,600
665,695
Non - programmed charges
412,569
-
-
467,526
526,474
Debt service - principal
-
419,929
797,250
388,575
410,122
Capital outlay
14,724,089
13,245,075
6,069,782
16,595,509
25,699,612
Total expenditures
106,883,982
110,373,861
104,924,239
118,769,314
137,098,953
Revenues over (under) expenditures
(424,757)
(2,913,125)
1,329,712
2,806,220
97,349
Other financing sources (uses)
Transfers from (to) other funds
$ (65,407)
$ (73,705)
$ (206,234)
$ (578,066)
$ (122,000)
Installment purchase obligations
442,330
302,880
1,791,417
65,407
.368,625
96,646
(578,066)
$ 1,669,417
Net change in fund balances
$ 490,164
$ (2,544,500)
$ 1,426,358
$ 2,228,154
$ 1,766,766
Debt service as a percent of
non- capital expenditures:
0.00%
0.43%
0.81%
0.38%
0.37%
Year Ended June 30
2008
2009
2010
2011
2012
Revenues
State of North Carolina
$59,630,771
$60,922,569
$55,475,547
$55,543,828
$ 58,808,280
Orange County
60,497,786
47,036,977
42,643,077
45,703,931
46,915,324
U.S. Government
5,293,013
5,726,314
9,864,399
11,791,692
5,570,774
Other
21,863,500
23,959,296
23,474,646
24,551,625
24,885,251
Total revenues
147,285,070
137,645,156
131,457,669
137,591,076
136,179,629
Expenditures
Instructional services
101,462,067
106,935,971
102,689,608
103,771,701
105,498,842
System -wide support services
18,627,203
19,848,927
19,658,874
20,087,800
20,327,573
Ancillary services
50,456
46,025
34,044
237,408
136,883
Non - programmed charges
591,395.
579,216
753,318
762,551
638,776
Debt service - principal
515,946
674,050
511,763
717,076
98,967
Capital outlay
26,649,049
9,150,703
5,118,725
8,071,720
10,097,491
Total expenditures
147,896,116
137,234,892
128,766,332
133,648,256
136,798,532
Revenues over(under)expenditures
(611,046)
410,264
2,691,337
3,942,820
(618,903)
Other financing sources (uses)
Transfers from (to) other funds
$ (386,177)
$ (398,639)
$ (577,192)
$ 182,811
$ (107,370)
Installment purchase obligations
209,328
387,981
-
Total other financing sources (uses)
$ (11 76,8Z91
$ 10,658 )
$ (577,192)
$ 182,811
$ 107,370)
Net change in fund balances
$ (787,895 )
$ 399,606
$ 2,114,145
$ 4,125,631
$ 726,273)
Debt service as a percent of
non - capital expenditures:
0.43%
0.53%
0.42%
0.57%
0.08%
Source: Chapel Hill - Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2012
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 fn North Carolina.
4 -5
CHAPEL HILL- CARRBORO CITY SCHOOL SYSTEM!
Governmental Funds
Fund Balances
Last Ten Fiscal Years
Year Ended June 30
General Fund
Assigned
Unassigned
Total General Fund
All Other Governmental Funds
Unassigned, reported in
Special Revenue Funds
Capital Projects Fund
Total all other governmental funds
Year Ended June 30
General Fund
Non - spendable
Restricted
Assigned
Unassigned
Total General Fund
All Other Governmental Funds
Special Revenue Funds:
Non - spendable
Restricted
Assigned
Capital Projects Fund:
Non - spendable
Restricted
Assigned
Unassigned
Total all other governmental funds
2003
2004
2006
2006
2007
$ 601,646
$ 1,425,638
$ 431,966
$ 605,293 $
1,173,547
2,591,263
1,166,249
3,195,773
4,954,863
5,640,941
$ 3.192.909
$ 2.591.887
$ 3,627,739
$ 5,560,156 $
6,814,488
700,224 711,927 .838,723 820,219 820,219
923,924 (1,031,247 ) (767,537) (453,296 453,296)
S1.624.148 $ f319.320) $ 71.186 $ 366,923 $ 366,923
2008 2009 2010 2011
1,080,333
443,625
$1,210,499 $ 1,569,752 $ 1,034,519 3,652,913
4,333,818 5,160,768 7,135,658 6,675,445
$ 6,644,317 $ 6,730,520 $ 8,170,177 $ 11,852,316
828,491 880,818 899,663
1,472, 569
28,970
2012
972,818
528,824
3,222,913
6,123,908
10,848,463
425
1,533,926
11,169
1,107, 545 1,341,144
49,369 479,319 (313,421)
$ 877,860 $ 1,360,137 $ 586,242 $ 2,609,084 $ 2,886,664
Source: Chapel Hill - Carrboro Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2012
NOTE: Fund balances reported for 2011 and 2012 are formatted to comply with GASB 54 reporting requirements. Page 27 of the notes to the
Financial Statements provides an explanation of the fund balance categories.
f' Mal
CHAPEL HILL- CARRBORO CITY SCHOOL SYSTEM
Proprietary Fend - Food. Services Operations
Revenues by Source
Last Ten Fiscal Years
E=xpressed in Nominal Dollars
Year ended June 30
2003
2004
2005
2006
.2007
2008
2009
2010
2011
2012
Food Sales $
Federal Reimbursements
1,777,144 $
810,706
1,933,458 $
898,473
1,676,680 $
986,446
1,816,782 $
1,990,981 $
2,017,352 $
2,012,284 $
1,913,553 $
1,913,273 $
2012
1,861,576
Federal Commodities
133,943
133,068
109,017
1,042,779
129,094
1,097,491
146,978
1,215,885
170,504
1,402,498
1,386;853
1,489,132
1,697,467
Other
230,399
245,735
245,217
261,951
294,858
351,442
193,434
166,249
299,074
255,466
159,160
161,631
Statell-ocal Reimburse
Totals $
65,407
3.017 -599 It
73,705
.i �ma a-za %
206,234
'A 774 90A C
578,066
S ono D-
122,000
n n.n
386,177
_ -- _
505,161
668,556
216,307
248,$48
142,613
270.470
Expressed in Constant Dollars
ended June 30
Sales $
2003
829,666 $
2004
902,641 $
2005
782,764 $
2006
848,171 $
2007
929,496
2008
2009
2010
2011
2012
ral Reimbursements
378,481
419,455
460,526
486,825
. $
512,367
941,808 $
567,640
939,442 $
654,761
893,349 $
893,218 $
869,083
ral Commodities
62,532
62,123
50,895
60,268
68,617
79,600
90,305
647,457
139,624
695,206
74,304
792,468
r
/Local Reimburse
107,563
30,535
114,722
34,409
114,480
96,281
122,293
269,872
137,655
56,956
164,072
77,614
119,265
100,984
75,458
66,579
s �
1 4nR 777
1 S4R ern ¢
r nA .nAA c
A �o-i . , T
180,288
-- _ . _ _
235,836
312,118
116,176
126270
Source; Chapel Hill- Carrboro Board of Education, Norfh Carolina, Annual Financial Report for the year ended June 30, 2012
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 period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price index
forAll 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
ended June 30
Nominal dollars reflect actual dollars of the period of the transaction. Conslant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (CPI-1-11) (Calendar years 1982 -1984 =100).
4 -8
Expressed in Nominal Dollars
2003
2004
2005
2006 2007
2008
2009
2010
2011 2012
Purchased Food
$ 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
2009
676,332 $
90,305
705,280
523,417
1,995,334 $
2010
600,155 $
139,624
670,715
639,012
2,049,506 $
2011
12,996 $
692,293
1,244,243
1,948,732 $
2012
605,771
1,251,188
1,856,959
193,434
299,074
Salaries and Benefits
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 1,297,561
Other
305,802
364,667
414,930
596,763 848,678
876858
1121,160
1,368,764
2.665,169 2.680 -Oa8
Nominal dollars reflect actual dollars of the period of the transaction. Conslant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (CPI-1-11) (Calendar years 1982 -1984 =100).
4 -8
Expressed in Constant Dollars
Year ended June 30
Purchased Food
Donated Commodities
Salaries and Benefits
Other
Totals
2003
$ 539,390 $
-
644,112
142,765
$ 1,326,267 $
2004
568,955 $
-
687,036
170,246
1,426,237 $
2005
615,663
-
661,420
193,711
1,470,794
2006
$ 618,317 $
-
638,239
278,601
$ 1,535,157 $
2007
612,058 $
-
660,086
396,162
1,668,306 $
2008
690,528 $
718,379
409,364
1,818,271 $
2009
676,332 $
90,305
705,280
523,417
1,995,334 $
2010
600,155 $
139,624
670,715
639,012
2,049,506 $
2011
12,996 $
692,293
1,244,243
1,948,732 $
2012
605,771
1,251,188
1,856,959
Nominal dollars reflect actual dollars of the period of the transaction. Conslant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (CPI-1-11) (Calendar years 1982 -1984 =100).
4 -8
CHAPEL HILL- CARRBORO CITY SCHOOL SYSTEM
Average Daily Membership
Last Ten Fiscal Years
I A ^^A
4 -9
Chapel Hill- Carrhoro City School System
Student Statistics
Last Ten Fiscal Years
Year Ended
30 -Jun
Teaching
Staff
Students
Pupil/
Teacher ratio.
Student Attendance
Percentage
Students receiving free/
Reduced lunch percentage
2012 .
981
11,905
12%
96.00%
23.40%
2011
983
11,629
12%
96.03%
22.16%
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%
95.766/.
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%
Source: North Carolina School Report Cards
4 -10
CHAPEL HILL- CARRBORO CITY SCHOOLS
Operational Expenditures Per Pupil
Expenditures by Function
Last Ten Fiscal Years
Source: Chape€ Hill- Carrboro City Sohools, North Carolina, Annual Financial Report for the year ended June 30, 2012.
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
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30
2003
2004
2005
2006
2007
Average Daily Membership
10,347
10,590
10,705
10,973
11,060
Instructional
$
6,921
$ 7,138
$ 7,113
$ 7,174
$ 7,843
Support
3,349
2,098
2,349
2,390
2,291
2,477
Ancillary
1,097
62
42
53
71
94
Total Expenditures
$
9,081
$ 9,629
$ 9,556
$ 9,536
$ 10,414
25
33
44
Total Expenditures
$
3,260
EXPRESSED IN NOMINAL DOLLARS
4,449
$
4,462
Year Ended June 30
4,452
2008
2009
2010
2011
2012
Average Daily Membership
11,395
11,614
11,504
11,629
11,905
Instructional
$
8,859
$ 9,228
$ 8,924
$ 8,927
$ 8,816
Support
1,845
1,900
.1,999
1,951
1,976
Ancillary
83
36
3
20
11
Total Expenditures
$
10,787
$ 11,164
$ 10,926
$ 10,898
$ 10,803
Source: Chape€ Hill- Carrboro City Sohools, North Carolina, Annual Financial Report for the year ended June 30, 2012.
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
EXPRESSED IN CONSTANT DOLLARS
Year Ended June 30
2003
2004
2005
2006
2007
Instructional
$
3,231
$
3,332
$
3,321
$
3,349
$
3,662
Support
-
1,097
1,116
1,070
1,156
Ancillary
29
20
25
33
44
Total Expenditures
$
3,260
$
4,449
$
4,462
$
4,452
$
4,862
EXPRESSED IN CONSTANT
DOLLARS
Year Ended June 30
2008
2009
2010
2011
2012
Instructional
$
4,136
$
4,308
$
4,166
$
4,168
$
4,116
Support
861
887
933
911
923
Ancilla
39
17
1
9
5
Total Expenditures
$
5,036
$
5,212
$
5,100
$
5,488
$
5,044
Source: Chape€ Hill- Carrboro City Sohools, North Carolina, Annual Financial Report for the year ended June 30, 2012.
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
2003
2004
2005
2006
2007 2008
Officials, Admins, Mgrs
18
21
19
16
17
Principals
16
16
16
16
17
Asst. Principals, Teaching
Asst. Principals, Non-Teaching
18
19
20
20
20
Total Administrators
52
56
55
52
54
Elementary Teachers
192
203
212
228
426
Secondary Teachers
371
379
383
372
205
Other Teachers
247
261
267
273
251
Total Teachers
810
843
862
873
882
Guidance
34
29
28
33
40
Psychological
9
10
9
9
8
Librarian, Audio Visual
14
29
27
15
30
Consultant, Supervisory
10
14
14
1.3
16
Other Professionals
74
82
82
87'
108
Total Professionals
1,003
1,063
1,077
1,082
1,138 1
Teacher Assistants
292
330
324
331
361
Technicians
42
33
32
21
12
Clerical, Secretarial
82
93
82
93
100
Service Workers
91
90
86
137
152
Skilled Crafts
21
25
25
22
23
Laborers, Unskilled
Totals
1,531
1,634
1,626
1,686
1,786
Source: North Carolina Public Schools Stalisti"t Profile (2001 -2011 Editions)
4--12
Chapel Hill- Carrboro City School System
School Building Data
June 30, 2012
,th Middle
Year
Square
670
Current
Over/(Under)
Good
Site
Built
Footage_
Capacity
Membership
Capacity
Condition
EMENTARY SCHOOLS
1962
109,498
706
670
Under
Good
rboro Elementary
1957
61,562
533
534
Over
Good
iesus Elementary
1972
73,096
448
435
Under
Good
ss Hills Elementary
1958
57,029
527
493
Under
Good
Graham Elementary
1960
68,513
538
461
Under
Good
nwood Elementary
1952
54,412
423
465
Over
Good
)ougle Elementary
1996
99,920
564
544
Under
Very Good
ris Grove Elementary
2008
90,221
585
640
Over
Excellent
bkis Elementary
2003
95,729
585
552
Under
Excellent
y Scroggs Elementary
1999
92,900
575
601
Under
Very Good
well Elementary
1969
58,629
466
557
Over
Good
,th Middle
1969
108,058
670
677
Over
Good
igle Middle
1994
138,141
732
666
Under
Very Good
Middle
1962
109,498
706
670
Under
Good
Middle
2001
136,054
732
701
Under
Excellent
)oro High School 2007 148,023 800
861 Over Excellent
gel Hill High 1966 254,551 1520
1313 Under Good
Chapel Hill High 1996 267,549 1515
1432 Under Very Good
ital School (School is a part of the UNC Hospitals Facilities)
26
nix Academy (Alternative School is a part of Lincoln)
Center
Center
5,089
72,932
4 -13
APPENDIX
Chapel Hill- Carrboro Schools
Allotment ]Formula — 2013 -2014
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes TBD
Principal
I for 12 months
1 for 12 months
I 12 months
Assistant Principal
I for 12 months
I for 12 months
1: up to 600 ADM
2: 601- 1250 ADM
3: 1251 -1750 ADM
4:1751- 2250 ADM
all 12 months
Classroom teachers
Kindergarten-Third
1:21 ADM
Fourth- Fifth
1:28 ADM
1:26ADM
Core subjects
1: 120 ADM
1:140 ADM
1:130 ADM @ High School
(teaching 5 classes at 1:24
5 sections at 1:28
Mathematics
1: 120 ADM
(teachin five 1:24)
Vocational/ CTE
Dictated by the program
Dictated by the program
MOE
Electives
I: 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 -for 9h grade
2 FTE per school
AVID
.60 FTE per school
AVID teacher must have free
IFL
coordination period,2 FTE
IFL /Math Coach
2 FTE per school
]FTE per school for math
1 FTE per school
Proposed I FTE MS ELA
for ELA
for ELA
1 per school (2010 -11)
I I moe
Pre -K
Prograrn allocation
Pre - school Handicapped
Program allocation
ESL
(system wide 1:40
(system wide) 1:40
(system wide 1:40
Cultural Arts:
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 Chan es TBD
Elem Foreign Language
Serving grades 1 -5
Allocation requires 3 periods
@30 minutes per each 1 -5
class or 1 FTE per 40
periods I FTE per 40 periods
Media Specialist
1 FTE per school
1 FTE per school
1: up to 1000 ADM
I.5: 1001- 1500 ADM
2: 1501+ ADM
Math/Science Spec.
.5 FTE per schooI
Intervention
.5 FTE per school
Guidance
1 FTE per school
1 FTE per grade
CHS ADM =3FTE
C14HS ADM =5FTE
I @ 11 MOE
ECHHS ADM =5FTE
others @ 10.5 MOE
1 @ 12 MOE
others @ l I MOE
Family Specialist
I FTE per school
1 FTE per school
I : up to 1000 ADM
1.5: 1001 -1500 ADM
2: I501+ ADM
.5 ECHHS 09 -10
In School Suspension
1 FTE per school
1 FTE (Teacher Assistant)
TA @ MS
per school
Student Assistance
1 FTE @CHHS
.5 FTE @ ECHHS & CHS
09 -10
Nurses
1 per school
1 per school
1 per school
Athletic Director
Extra duty supplement
I FTE per school @ 11 moe
Assigned 2 teaching, periods
A -2
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes TBD
Technology Specialist
I FTE per school
(11 MOE)
1 FTE per school
(11 MOE)
1 FTE per District
(12 MOE)
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
1 FTE per school
Ex Ed - resource
1 FTE per 15 - 20 caseload
1 FTE per 20 -25 caseload
I FTE per 20 -25 caseload
Speech-language Path
1 FTE per 30 - 35 caseload
1 FTE per 30 - 35 caseload
I FTE per 30 - 35 caseload
Self - contained AIG (District -
wide
district program
Gifted Spec.
1.5 FTE per school
1 FTE per school
Occu ational Therapist
System allocation
S stem allocation
System allocation
Physical Therapist
System allocation
System allocation
S stem allocation
Teacher Assistant
1FTE per K -3 class @ 215
day school year
.50 FTE per 4 -5 @ 2I0 day
school year
1:200 ADM @ 210 day
school year
2: up to 1000 ADM
3: 1001- ADM
@ 210 day school year
Ex Ed teacher assistant
per total student need
210 day school year
per total school need
@ 210 day school year
per total school need
A 210 day school year
Media assistant
1 FTE per school
@ 210 day school year
1 FTE per school
@ 210 day school year
1: up to 1000 ADM
1.5: 1001+ ADM
210 day school year
Technology Assistant
1 @ each H.S.
I additional @ each H.S.
Principal Secretary
1 er schooI @ 12 MOE
1 per school @ 12 MOE
1 er school 12 MOE
AP Secretary
I per AP 12 MOE
Clerical assistant/ HS
receptionist
.50 FTE: up to 500 ADM
I FTE: 501+ ADM
I1 MOE
I per school @ I I MOE
I per school @ 12 MOE
Network Support
District Allocation
A -3
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Chan es TBD
Bookkeeper
I FTE per school @ 12
MOE
Data Manager
I FTE per school @ 12 MOE
1 FTE per school @ 12 MOE
I 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 Asst.
Athletic Trainer
TE
month year (August I -
30th); 40 hr week
Security Guard
TE: school (1 FTE @ b
hrs daily assigned after -
school/ evening hours)
Custodian
per formula based on square
footage and ADM
per formula based on square
foot e and ADM
per formula based on square
footage and ADM
ADM: Average Daily Membership or average student enrollment
FTE: Full Time Equivalent of a position
MOE: Months of Employment
A -4
2013 -14 NON - PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS
ACCOUNT
REL ELEM
MIDDLE
HIGH HOSPITAL
No Changes for 2013 -14 Bud gel
STAVE FUNDS:
Instructional Supplies -_per
student
33.16
33.16
33.16
33.16
initial allotment from state
Textbooks
perstudent
-
-
-
-
initial allotment from state
At -Risk
perstudent
10.00
10.00
10.00
10.00
initial allotment from state
School Technology
per student
-
-
-
-
Duty Free Period
perschool
LOCALFUNDS:
Differentiated Pay
per cert staff
75.00
75.00
75.00
75.00
11 -12 allotment reduction
Field Trips
perstudent
2.70
2.70
2.70
2.70
Isaine 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 Su lies
per student
11.55
19.95
19.95
19.95
5% increase 13 -14
Cultural Arts
__per schooI
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 classnn
1,000.00
-
-
-
same as 00 -01
Technology software
per student
-
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
_per school
-
14,400
48,600
-
same as 09 -10
Co- curricular Activities
perstudent
-
-
16.09
-
same as 09 -10
Travel - Asst. Principals
per Asst. Prin
430.00
430.00
430.00
-
same as 09 -10
Travel - Principals
per Principal
1,215.00
1,215.00
1,215.00
1,215.00
same as 09 -10
Telephone
per schooI 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 41
Custodial Supplies Post 1990
2er square ft.
0.020
0.020
0.020
-
same as 10 -11
Co2ier/F-quip Maintenance /Repair
District
-
-
-
-
District
SIT Funds
per school
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
Re lacement E ui ment/Furniture
perstudent
11.27
11.27
11.27
11.27
based on number of students
Purchase of Computer Hardware -60%
per student 1
58.66
35.15
35.15
35,15
based on number of students
A -5
Appendix B
NC State Department of Public Instruction
Allotment General Information FY 2013 -14
State Fund Allotment Formulas
The State of North Carolina allots funds to public schools on the following
basis:
1
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 ($87.65 per
ADM) and 50% is distributed based on number of poor children, per the Federal
Title I Low Income poverty data ($336.95 per poor child). Each LEA receives a
minimum of the dollar equivalent of two teachers and two instructional support
personnel ($235,472). The new formula is fully implemented and the hold harmless
no longer applies.
Central Office Administration
Increase by LEA FY 12 -13 Initial Allotment is .29 %.
oval S
$58.83 per ADM plus $2.69 per 8th and 9th grade ADM for PSAT funding..
Driver Education
$199.65 per 9th grade ADM, includes private, charter, and federal schools.
Children with Special Needs
$3,743.48 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 ($233.73 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 Technolo
No longer funded.
Staff Development
No longer funded.
Teacher Assistants
$1,182.69 per K -3 ADM
Textbooks
$65.50 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 (_MOB)
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 - Prog7ram Support
Base of $10,000 per LEA with remainder distributed based on 8 -12 ADM ($33.79)
WN
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 }used 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 - Program Improvement
Seventy percent (70 %) of available funds are allotted based on the child population
in poverty ages 5 -17 ($48.08 per count). Thirty percent (30 %) of available funds are
allotted based on the age 5 -17 population ($3.89 per count).
IASA Title VI (formerly Cha tp er 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).
IM
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 I of
each year and paid in twelve equal payments.
Federal Appropriations Federal Fund revenue received from the North Carolina
Department of Instruction. Monies are held in the State Fund
checking account and funded as needed by the State Treasurer.
Federal Reimbursements to Child Nutrition Fund revenues and donated commodities
the Child Nutrition Fund received from the Federal Government. The National School
Lunch Act provides a per meal reimbursement on the sale of
meals to students. It also provides reimbursement for free and
reduced lunches for students whose family income falls below
certain income levels.
Fines and Forfeitures Local Fund revenue received from Orange County. The sources
of the revenue are the fines and forfeitures assessed by the
Orange County Courts.
Indirect Cost Local Fund revenue received from federal grants for overhead
expenses. Indirect costs are charged to the federal grants
received through the State Department of Public Instruction as
well as the Headstart and Outreach programs.
C -1
Appendix C
Revenue Sources Glossary
Interest Earned on Local Fund revenue earned by investing available monies in
Investments interests bearing checking accounts and certificates of deposit.
Miscellaneous Revenue Local Fund revenues that are small and miscellaneous in nature.
Prior Year Special District Local Fund revenue received from Orange County for Special
Tax District Taxes taxed in the prior year but collected in the current
year.
Facility Rentals Revenue received from groups and individuals that rent school
district property.
Sale of Meals Child Nutrition Fund revenues received from the sale of meals to
students and adults, and the sale of supplemental foods. Meal
rates are approved by the School Board each Fall for Elementary,
Middle and High School students and adults.
Special District Tax Local Fund revenue received from Orange County. A Special
District Property Tax is charged to property within the school
district at a rate set by the Orange County Commissioners.
Revenue is received as collected.
State Appropriations State Fund revenue received from the North Carolina
Department of Instruction. Monies are held in the State Fund
checking account and funded as needed to the school district by
the State Treasurer.
State Textbooks State account used to order state approved textbooks. Allocated
on a per pupil basis as counted on the tenth day of school each
fall.
Tuition - Pre- School Local Fund revenue received from tuition charged for the pre -
kindergarten blended classes program.
Tuition - Regular School Local Fund revenue received from parents of students who
attend the CHCCS but live outside the district. The tuition rate
is set each year to match the county and district tax revenues.
Tuition - Summer School Local Fund revenue received from parents of students who
attend the High School Summer School Enrichment programs.
C -2
Appendix D
Operating Budget
Description and Explanation of Line Items
Instructional (5000
5110 Regular Curricular Services:
Cost of activities that provide students in grades K -12 with learning
experience to prepare them for activities as workers, citizens, and
family members. They include cost of those individuals responsible
for providing school curriculum development and coordination as
well as lead teachers for regular instructional services. (Not
included are those programs designed to improve or overcome
physical, mental, social and/or emotional impediments to learning.
5200 Special Populations Services:
Cost of activities for identifying and serving students (in accordance
with state and federal regulations) having special physical
emotional, or mental impediments to learning. Also included are
those students identified as needing specialized services such
limited English proficiency and gifted education. They include
costs of those individuals responsible for providing school
curriculum development and coordination as well as lead teachers
for special populations services. (Certain categories of fiends
require that expenditures coded here must be in addition to regular
allotments such as classroom teachers, textbooks, etc.)
5300 Alternative Programs and Services:
Cost of activities designed to identify students likely to be
unsuccessful in traditional classrooms and /or to drop out and to
provide special alternative and/or additional learning opportunities
for these at -risk students. They include cost of those individuals
responsible for providing school curriculum development and
coordination as well as lead teachers for alternative programs and
services. Programs include summer school instruction, alcohol and
drug prevention, extended day, services to help keep students in
school as well as alternative educational settings, instructional
delivery models, and supporting services for identified students.
5400 School Leadership Services:
Costs of activities concerned with directing and managing the
learning opportunities for students within a particular school. They
include costs of the activities performed by the principal and
assistant principals while they supervise and evaluate the staff
D -1
Appendix D
Operating Budget Line Descriptions
members of the school, assign duties to staff members, supervise
and maintain the school records of the school, communicate the
instructional needs and successes of the students to the various
school stakeholders and community, and coordinate school
instructional activities with those of the LEA. These activities also
include the work of the clerical staff, in support of the teaching and
leadership functions.
5500 Co- Curricular Services:
Costs of school- sponsored activities, under the guidance and
supervision of LEA staff, designed to motivate students, provide
enjoyable experiences, and assist in skill development. Co-
Curricular activities normally supplement the regular instructional
programs and include such activities as band, chorus, choir, speech
and debate. Also included are student - financed and managed
activities such as clubs and proms.
5900 Reserved for future use
6000 System -Wide Support Services-
System-wide support services include the costs of activities
providing system -wide support for school -based programs,
regardless of where these supporting services are based or housed.
These services provide administrative, technical, personal, and
logistical support to facilitate, sustain, and enhance instruction.
Included here are the costs of salaries and benefits for program
leadership, support and development and associated support staff,
contracted support services, supplies, materials and equipment,
professional development, and any other cost related to them
system -wide support for the school -based programs of the school
system.
6900 Policy, Leadership and Public Relations Services
Costs of activities concerned with the overall general administration
of and executive responsibility for the entire LEA.
D -2
Appendix D
Operating Budget Line Descriptions
7100 Community Services:
Costs of activities which are not directly related to the provision of
educational services in an LEA. These include services such as
community recreation activities, civic activities, activities of
custody and care of children, and community welfare activities
provided by the LEA.
8100 Payments to Other Governmental Units:
Include payments to other LEAs or governmental units, which are
generally for tuition and transportation for services rendered to
pupils residing in the paying LEA.
11M
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