HomeMy WebLinkAboutAgenda - 04-29-2014 - 1ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 29, 2014
Action Agenda
Item No. 1
1
SUBJECT: Presentation of Orange County Schools and Chapel Hill Carrboro City Schools
Boards of Education Approved FY 2014 -15 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 FY2014 -15 Budget
Request
To be provided under separate cover
B. CHCCS Board of Education
FY2014 -15 Budget Request
INFORMATION CONTACT:
Michael Talbert, (919) 245 -2308
Clarence Grier (919) 245 -2453
Gerri P. Martin (919- 732 -8126
Tom Forcella, (919) 967 -8211
PURPOSE: To receive the Orange County Schools and Chapel Hill Carrboro City Schools
Boards of Education approved FY2014 -15 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 $327,240 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 $684,000. (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.
FY2014 -15 School Budgets
State budgetary actions continue to have a negative effect 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.
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 FY2014 -15
Budget. The County Manager has shared his opinion with the Superintendents, that it would be
very difficult for the County to fill gaps in funding where the State reduces its financial
commitment to education.
K
Some of the funding issues confronting both Boards of Education are as follows:
♦ Proposed salary increases by the Governor
♦ Reduced State Appropriations
♦ Increased Charter School enrollment and payments
♦ Increasing Employee Benefits
♦ Local Expansion Budget Request
Orange County Schools is requesting an increase in the local per pupil allocation of $175. This
requested increase in the local per pupil allocation for current expenses would increase the per
pupil allocation to $3,444. This funding level would represent an approximate increase in the
current expense for Orange County Schools of $2 million and an increase for both school
districts of $4.5 million, which would represent 2.8 cents of the current property tax rate based
on the projected Average Daily Membership provided by North Carolina Department of Public
Instruction.
Chapel Hill Carrboro City Schools is requesting an increase in the local per pupil allocation of
$314. This requested increase in the local per pupil allocation for current expenses would
increase the per pupil allocation to $3,583. This funding level would represent an approximate
increase in the current expense for Chapel Hill Carrboro City Schools of $4.2 million and an
increase for both school districts of $7.3 million, which would represent 4.55 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 FY2014 -15 operating and capital
budgets with the Board of County Commissioners.
FINANCIAL IMPACT: Preliminary FY2014 -15 revenue projections anticipate the County's
General Fund revenues will be approximately $187 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 $89.9 million, based on the preliminary FY2014 -15 revenue
projections.
RECOMMENDATION(S): The Manager recommends that the Board discuss the issues noted
and provide direction to staff, as appropriate.
HAPEL HILL Attachment B 4
ORO
CITY SCHOOLS
Apri116, 2014
Mr. Michael Talbert
Interim Orange County Manager
208 S. Cameron St.
Hillsborough, NC 27278
Dear Mr. Talbert:
Enclosed are 10 copies of the Chapel Hill — Carrboro City Schools' Board Requested 2014 -15
Budget Book for the Orange County Commissioners and members of your Finance staff. The
School Board's request represents the priorty needs of our school district for 2014 -15.
The largest portion of the Board's budget request represents the district's fund balance shortfall
for next year. The district has funded $2.2 million of operating expense items on our fund
balance for the past three years as we protected the quality of our academic instruction during the
recent economic recession. We continued to be hopeful that there would be an economic upturn
by the time our fund balance was depleted and we would be able to recover lost State and
Federal funding. The recovery has not occurred and we are, again, looking to the Orange County
Commissioners to help us through this very difficult budget cycle.
We have identified $4,507,262 in prioritized needs including funding for an anticipated pay raise
for district employees who have only received a 1.2% raise in the past five years. Other
mandatory budget increases for employee benefits and State law changes that have impacted our
operating budget are included in our request.
The State has projected our district to increase by 97 students next year. The County has
historically provided funding for our enrollment growth. The annual inflationary increase to our
special district tax base has been estimated at 1.5 %. These two anticipated revenue increases
total $638,785 leaving $3,868,477 of our budget needs unfunded.
Our Board included in its approved budget resolution on April 10, 2014 the authorization for the
County Commissioners to increase the district tax as needed to fully fund our budget request.
We look forward to our April 29th joint meeting where we will provide a detailed overview of
our budget request.
Sincerely,
Y e vd ��
Thomas Forcella,
Superintendent
Enclosures
Lincoln Center, 750 S. Merritt Mill Road • Chapel Hill, NC 27516 -2878 • (919) 967 -8211 - www.chccs.kl2.nc.us
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H 0 0 L S
Board of Education's
April 1.0, 2014
TABLE OF CONTENTS
Page
Budget Message
Budget Message 1 -1
Organizational Chart 1 -4
Board Members and Principal Officials 1 -5
Principals 1 -6
Budget Calendar 1 -7
2014-15 Budgets
Combined Operating Budget
2 -1
Local Revenue Projections
2 -2
Local Fund Budget Summary
2 -3
2014 -2015 Continuation& Expansion Budget
2 -5
Local Fund Revenue History
2 -6
State Fund Revenue Projection
2 -7
State Fund Budget Summary
2 -8
Federal Fund Revenue Projection
2 -11
Federal Fund Budget Summary
2 -12
Community Schools Budget Summary
2 -14
Child Nutrition Budget Summary
2 -16
Recurring Capital Budget Summary
2 -18
Capital Improvement Plan
2014 -2024 Capital Investments Plan 3 -1
i
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 -5
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
7
BUDGET MESSAGE
9
Chapel Hill — Carrboro City Schools
2014 -15 Operating Budget Message
When the 2013 -14 operating budget was adopted last summer, it was evident that we would face
continued budgetary uncertainty in future years. The General Assembly had just adopted a
budget that reduced support for public education and this sent clear signals that another difficult
budget process was in store for 2014 -15.
As soon as the budget was adopted, the district began to take steps to prepare for the 2014 -15
budget development process. The district has been operating under budgetary spending
restraints from the start of the year. The district has also been sharing information with our
constituents and reminding our community of our recent history. We have made millions of
dollars in reductions, our staff's wages have been stagnant, and we have absorbed millions of
dollars in mandated cost increases. Despite these challenges, we have also shared how fortunate
we are to live in a community with strong support for public education. Absent this support,
things would be much worse. We are thankful for the Board of Orange County Commissioners'
consistent support of public education. They, however, can only do so much to offset the
significant loss of state revenue. Furthermore, this was the final year of a three year Board
strategy to use available fund balance for operational expenditures to avoid further reductions.
We began the 2014 -15 budget development process with a $2.2 million dollar budget shortfall
since fund balance is no longer available.
There were millions of dollars in requests from budget managers to support programs and
initiatives in our district. Unfortunately fiscal realities required that we hold the line on nearly
every expansion item. The attached budget recommendation is mindful of our current reality and
considers input received from the Board planning conference and our discussion at the March 6,
2014 Board meeting. We limited our expansion requests to a single item that directly supports
the district's new strategic plan and a required need associated with the Culbreth Science Wing
addition. We are working with the Board to develop a budget reduction list at various levels to
be prepared if the County Commissioners are unable to fully fund our budget. Our requests and
possible reductions are described in greater detail below.
Local Revenues and Expenditure Chanizes and Recommendations
Our official State enrollment project is for 12,353 students in 2014 -15; an increase of 97 students
over the current year's State projection. At the current per pupil appropriate rate of $3,269, the
projected increase in revenue would be $317,093. An additional $321,692 of revenue growth is
estimated from the inflationary increase in the special district tax.
The Board's requested budget total is $4,507,262. Deducting the anticipated funding for student
enrollment growth and the inflationary increase in the special district tax leaves $3,868,477
unfunded.
Mandated Cost Increases and Continuation of Current Services
The Superintendent's recommended budget includes mandated cost increases and continuation
expenses for medical insurance and retirement match, along with a placeholder for locally paid
employees. This wage increase is long overdue and deserved. The current proposed wage
1 --1
10
increase, however, focuses only on teachers at the lower end of the salary schedule. We do not
have any additional information at this time on what might be provided for other employees. At
this time we have placed $1,450,000 in our request to fund an increase of our local portion of
employees' salaries. We also request $50,000 in local funding necessary to implement the new
Read to Achieve legislation and $150,000 to offset a new state sales tax charge on service
contracts. An unemployment reserve was approved by state law requiring the district to make
payments into the reserve account with a subsequent reconciliation to occur later. We have
requested $50,000 for unemployment reserves. We are currently engaged in an Equal
Opportunity Schools initiative. We are requesting $30,000 to support this continued equity
work. We also request $50,000 in funding to provide for required expenditures for homeless
student transportation, translation and interpretation, and 504 services that traditionally increase
each year.
Strategic Plan Funding/Expansion Requests
Our newly approved strategic plan has multiple goals and strategies. As we reviewed all budget
requests, we considered their relation to our strategic plan. We are recommending funding for
two items at this time. The first is to support Strategy 3.1 which focuses on external program
reviews for guidance. To complete an external review of guidance services will require the
hiring of an outside contractor and we are requesting $50,000 for this purpose. The second
request is for $39,349 to hire an additional custodian to clean the science wing addition at
Culbreth Middle School.
Flinn RaEanra
In 2011, the Board of Education approved a three year plan to bridge the budget gap by spending
down the Local fund balance. The district had previously increased the Local fund balance by
using the Federal Edu Jobs and ARRA funding to offset Local expenditures. At the time the
Board approved the three year plan, it was hoped that we would be able to weather the effects of
the Great Recession and hold onto needed positions and services until the economy recovered
and revenues returned. While the economy has strengthened, funding for public education has
not improved, especially in North Carolina. Last year the General Assembly eliminated the
discretionary reduction, but did so by permanently reducing teacher positions, teacher assistant
funding, and other supports to schools. This permanently altered the funding formula for teacher
positions resulting in the permanent loss of about forty teacher positions and eliminating funding
for about twenty -five teacher assistant positions.
We do not anticipate significant increases in state revenues on the horizon and this was the final
year in our three year plan to spend Local fund balance. Considering that the Board has made
millions of dollars in budget reductions over the past 6 years, it will not possible to reduce this
fund balance shortfall and not impact programs or positions.
As the budget picture becomes clearer, we want our community to know our next steps. Our
budget reduction recommendations could include gifted specialist position, media assistants,
high school clerical positions, and teacher assistant positions at the elementary level.
Unfortunately the state has made significant cuts to teacher assistant funding and our fund
balance has been expended. We remain hopeful that we can continue these positions next year,
but will be prepared to make reductions if necessary. Many teacher assistants were hired in
interim positions this year and we will not permanently fill vacancies until our final budget
position is known.
1-2
11
Our central office is another area that could be impacted by reductions. The district's contracted
services for instructional professionals and a reorganization of positions are being considered.
Class size minimums at the secondary level will be enforced and our district's service learning
program may have to be revamped. One last impact could be to constrain the number of students
who enroll in the State's Virtual Public School classes
Other Information
Charter Schools
As the community may be aware, PACE Academy's charter was not renewed. Unless they
successfully appeal, several students will return to the district and increase our enrollment
numbers. This would result in increased state funding and we would not have to transfer funding
to PACE Academy next year. We will likely see increased enrollment as a result of the non-
renewal and many of these students will require special services. Therefore we should not
expect this change to provide any budgetary relief. The county has not fully funded our district
for the number of students enrolled in charter schools in recent history. The non - renewal at
PACE may present an opportunity to revisit enrollment and funding levels with county staff.
Over the past 5 years our local funding has been underfunded by an average of 26 charter school
students, yet we still have make transfers to the charter schools. At the current per pupil
allotment that equates to $85,696 in additional revenue.
Summary
The district is continuing to wrestle with the lingering effects of the Great Recession. We have
held the line on nearly every budget request. State mandates and reductions, cost increases, and
the long overdue need for our employees to receive a raise have placed great pressures on our
local budget. We have drawn down our fund balance to pre - recession levels and we must make
reductions and request additional revenues to balance our budget. Over the next few months the
budget picture will become clearer at both the local and state level.
Our administration must be prepared to address budget reductions, if necessary. We intend to
hold onto the core values of our school district and to protect quality student learning. These
goals have always been possible because of strong community support and the Board of Orange
County Commissioners.
Sincerely,
4��� a
Thomas Forcella
Superintendent
1-3
Organizational Chart
6k�cj
2013.16
CITY SCHOOLS
«
Principals and Assistant Principals
Debby Atwater„ Coordinator, 21st Century Learning
Theresa Grywalski, Coordinator, Arts
Kathi Iirewcur, Director, Career & Technical Education (CI'E)
Nyree Sullivan, Coordinator, Elementary English Language Arts
Marian D"rilahunt, Coordinator, Secondary English. Language Arts & Social Studies
Scarlett Steinert, Coordinator, Healthful Living
Amanda. Hartness, Director, Learning Intervention Services
LuAnn Malik, Coordinator, Math
Vacant, Coordinator, Science
William Frenzel, Director, Head StardPreK
Thea Wilson, Coordinator, Preschool Disabilities /Early Intervention
Scarlett Steinert, Coordinator, Athletics
Vacant, Coordinator, ESL
Nancy Kueffer, Coordinator„ Positive Behavior Intervention &
Stephanie 'Willis„ Coordinator, Health Services
Graig Meyer, Director, Student Equity
Jeff Reilly, Coordinator, Student Services
Mary Ann Baldwin, Coordinator, Exceptional Children
7,,r/ i % % / /,' %1,1 „'?kkA;PCfrJt,Y►rrf u , �r i„ i ;!!; / i<!/
Jonathan Scott, Chief Accountant
Gunderson, Coordinator,'Ieacher
Liz Cartano, Director, Child Nutrition
Catherine Mann, Coordinator, Student Enrollment
Jim Ellis, Director, Transportation
s, Director, After - School Prop
, Director, Volunteer Services
Noell, Director, IT Operatic
, Atwater, Coordinator, 21st
&
Revised September 2013
1_4
13
CHAPEL HILL - CARRBORO CITY SCHOOLS
Board of Education Members and Principal Officials
Jamezetta Bedford, Chair
Michelle (Shell) Brownstein, ViceChair
James Barrett
Mia Burroughs
Mike Kelly
Andrew Davidson
Annetta Streater
Tom Forcella, Superintendent
Magda Parvey, Assistant Superintendent
for Instructional Services
Todd LoFrese, Assistant Superintendent
for Support Services
Ruby Pittman, Executive Director of Budget and Finance
Lincoln Center
750 South Merritt Mill Road
Chapel Hill, NC 27516
(919) 967 -8211
April 10, 2014
1 -5
14
Chapel Hill — Carrboro City Schools
Principals
Principals
Jillian Laserna
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
Emily Bivins
Frank Porter Graham
Patrenia McDowell
McDougle Elementary School
Amy Rickard
Morris Grove Elementary School
Cheryl Carnahan
Northside Elementary School
Janice Croasmun
Rashkis Elementary School
Ken 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
Sulura Jackson
Chapel Hill High School
John Williams
Phoenix Academy High School
Nancy Yoder
Hospital School, UNC Hospital
UKV
15
Chapel Hill - Carrboro City Schools
2014 -15 Budget Development Calendar
September 9, 2013 Begin work to develop a district budget communication plan.
October 1, 2013 Send requests to administrative departments to update program
profiles.
October 15, 2015 Complete budget communication plan.
November 4, 2013 Kick off budget request process with schools and departments
November 14, 2013 Program profiles due
January 6, 2014 Schools and administrative departments submit new budget
requests.
January 5, 2014 Begin community communications regarding the 2014 -15 budget
cycle
January 17, 2014 Auxiliary units present recommendations for fee /rate increases
January 22 -24, 2014 Review of current continuation budgets, analyze current budget
formulas vs. actual budget expenditures, review history and trends
of major expense categories
February 10 -11, 2014 Superintendent presents budget to Board of Education, Board
Planning Retreat, Hampton Inn, Carrboro, NC
March 6, 2014 Board of Education work session on the budget, Lincoln Center,
Chapel Hill, NC at 7:00 pm
March 20, 2014 Board of Education work session and public hearing on the budget,
Smith Middle School, Chapel Hill, NC at 7:00 pm
April 17, 2014 Board of Education approves budget to be submitted to the County
Commissioners, Lincoln Center, Chapel Hill, NC at 7:00 pm
April 29, 2014 Present budget to BOCC at joint meeting of school boards at
Southern Human Services Bldg., Chapel Hill, NC at 7:00 pm
May 15, 2014 County Commissioners' Budget Work Session, Southern Human
Services Bldg., Chapel Hill, NC at 7:00 pm
1 -7
16
Chapel Hill - Carrboro City Schools
2014 -15 Local Fund Budget Calendar
May 20, 2014 County Commissioners' Regular Meeting, Manager Presents 2014-
15 Budget, Southern Human Services, Chapel Hill, NC at 7:00 pm
May 22, 2014 County Commissioners' Budget Public Hearing, Hillsborough
Commons (DSS Bldg) Hillsborough, NC at 7:00 pm
May 29, 2014 County Commissioners' Budget Public Hearing, Southern Human
Services Bldg., Chapel Hill, NC at 7:00 pm
June 5, 2014 County Commissioners' Budget Work Session, Southern Human
Services Bldg., Chapel Hill, NC at 7:00 pm
June 10, 2014 County Commissioners' Budget Work Session, Link Government
Services, Hillsborough, NC at 7:00 pm
June 12, 2014 County Commissioners/ Budget Work Session, Southern Human
Services Bldg., Chapel Hill, NC at 7:00 pm
June 17, 2014 County Commissioners' approve budget at regular meeting,
Southern Human Services Center on Homestead Road, Chapel Hill
at 7:00 pm
July _, 2014 Board of Education approves Budget resolutions for all Fund
Codes
1 -8
17
BUDGETS
Combined Operating Budget
Revenues and Expenditures
REVENUE
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Total Local Revenue
63,279,711
63,908,799
67,205,662
67,685,177
68,580,159
69,490,011
Total State Revenue
61,871,240
58,294,480
63,388,137
63,388,137
64,200,000
59,064,223
Total Federal Revenue
3,986,672
4,311,623
5,056,913
5,056,913
4,392,000
4,392,000
TOTAL REVENUE
$ 129,1137,623
$ 126,514,902
$ 135,650,712
$ 136,130,227
$ 137,172,159
$ 132,946,234
ALLOCATIONS
INSTRUCTIONAL PROGRAMS
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Regular Instructional Programs
$ 66,718,256
$ 61,001,333
$ 69,625,268
$ 69,308,793
$ 69,770,966
$ 68,710,722
Special Programs
17,459,392
18,714,836
18,654,475
18,684,475
18,896,575
18,965,439
Alternative Prog. and Services
4,092,397
5,274,843
5,684,895
5,445,685
5,886,318
5,585,915
Co- Curricular Activities
2,007,620
2,190,781
1,903,408
2,051,871
2,085,287
1,940,321
School Leadership
4,338,036
4,175,978
4,337,752
4,337,752
4,423,891
3,873,891
School Based Support Services
11,771,361
11,387,225
11,987,126
10,506,698
10,668,962
11,913,162
Other
632,665
773,101
772,832
784,832
739,340
759,340
TOTAL INSTRUCTIONAL PROD.
107,019,727
103,518,097
112,965,756
111,120,106
112,471,339
111,748,790
SUPPORT SERVICES
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Instructional Support Services
2,413,155
2,583,078
2,623,285
2,578,416
2,652,721
2,652,721
Administrative Leadership
2,671,205
2,895,306
3,031,294
3,269,863
3,441,377
3,492,377
Technology Support Services
1,825,930
2,111,846
1,904,231
1,904,231
2,092,940
2,018,940
Operational Support Services
11,007,056
11,802,174
11,652,182
13,221,902
13,605,636
10,245,259
Financial and Human Services
2,084,191
1,909,057
1,935,032
1,800,279
1,829,242
1,709,242
TOTAL SUPPORT SERVICES
20,001,537
21,301,461
21,146,024
22,774,691
23,621,916
20,118,539
OTHER SERVICES
Community Relations
2012.2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
237,540
189,927
238,569
238,569
242,462
242,462
Charter School Funds
554,680
539,245
554,680
554,680
554,680
554,680
Child Nutrition Supp.lTransfers
272,268
265,017
269,461
269,461
270,000
270,000
Community Schools Transfers
11,761
11,761
11,761
11,761
11,761
11,7611
State Textbooks
Other
1,040,112
689,393
464,461
652,239
TOTAL OTHER SERVICES
2,116,361
1,695,343
1,538,932
1,726,710
1,078,903
1,078,903
TOTAL OPERATING EXPENSES $ 129,137,623 $ 126,514,901 $ 135,650,712 $ 135,621,507 $ 137,172,159 1 $ 132,946,234
Per Pupil Expenditures $ 10,662 1 10,445 1 $ 11,0811 $ 11,076 1 $ 11,086 $ 10,774
Orange County Budget Office form
2 -1
19
CHAPEL HILL - CARRBORO CITY SCHOOLS
2014 -2015 Local Fund Revenue Projections
Requires a $314 per pupil increase
1 2012 -2013 1 2012 -2013 1 2013 -14 1 2013 -14 1 2014 -15 1 2014 -15 1
Projected Student Enrollment
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM I
BOARD REQ
State projection of Students
12,129
12,129
12,256
12,256
12,388
12,353
Less: Out -of- County Tuition Paid
(157)
(157)
(131)
(131)
(131)
(131)
Existing Charter School students
140
140
117
117
117
117
Total County Resident Students
12,112
12,112
12,242
12,242
12,374
12,339
County Appropriation
Is
3,167
1 $
3,167
1 $
3,269
1 $
3,269
1 $
3,499
15
3,583
Special District Tax
$
1,577
$
1,577
$
1,752
$
1,752
$
1,759
$
1,764
LOCAL REVENUES
2012 -2013
2012 -2013
2013 -14
2013 -14
2014 -15
2014 -15
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
County Appropriation
38,368,205
38,368,205
40,019,098
40,019,098
43,294,816
44,204,668
Special District Tax
19,101,442
19,470,218
21,446,134
21,446,134
21,767,826
21,767,826
Prior Year Special District Tax
300,000
231,482
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
77,425
75,000
75,000
75,000
75,000
Tuition - Regular School
160,000
173,573
170,000
170,000
170,000
170,000
Tuition - Preschool
380,000
277,099
380,000
385,155
380,000
380,000
Fines & Forfeitures
375,000
311,457
375,000
375,000
375,000
375,000
ABC Revenue
38,000
38,000
41,800
41,800
41,800
41,800
Interest Earned on Investments
85,000
42,140
50,000
50,000
50,000
50,000
Medicaid Reimbursements
300,000
873,840
325,000
325,000
325,000
325,000
Miscellaneous Revenue
195,151
338,956
196,717
309,424
196,717
196,717
Indirect Cost
170,000
128,002
110,000
110,000
110,000
110,000
Appropriated Fund Balance
3,222,913
3,084,402
3,222,913
3,584,566
1,000,000
1,000,000
TOTAL LOCAL REVENUES
$ 63,279,711
$ 63,908,799 1
$ 67,205,662
1 $ 67,685,177
$ 68,580,159
$ 69,490,011
Net Increase in Revenues: $ 1,374,497 $ 2,284,349
Total Requested Increase to County Appropriation: 4,507,262
Less: Increase for District Tax Growth (321,692)
Less: Increase in Student Enrollment Growth (307,093)
Board's Request for Continuation& Expansion 3,878,477
Budget Assumptions
1. Appropriation is based on the State's projected enrollment of 12,353.
2. The County increase required is $314 per pupil for continuation, state mandates, expansion and Fund Balance requests.
3. The projected 2014 -2015 district tax one cent valuation amount is $1,044,521. The special district tax rate remains at $.2084.
4. Charter students will be funded at 117 students. Actual count for 2013 -14 is 180 students.
5. Assumes the County will continue the Fair Funding allocation of $494,000 to each district.
6. Carol Woods contribution of $30,000 is included in the miscellaneous revenue projection for 2014 -15.
7. Uses $1,000,000 of focal fund balance to balance the 2014 -2015 budget.
8. Alcohol and Beverage Commission grant in the amount of $38,000 is expected in 2014 -15.
Orange County Budget Office form
2 -2
P
Local Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
5110 Regular Instructional Services
21,138,213
20,049,058
22,158,447
22,158,447
22,749,016
23,005,283
5112 Cultural Arts Services
174,691
151,622
185,783
185,783
192,160
192,160
5113 Physical Education Curricular Services
258,455
1 43,160
261,264
261,264
85,000
274,123
5114 Foreign Language Curricular Services
152,967
141,610
155,297
155,297
163,127
163,127
5116 Homebound /Hospitalized Curricular Ser.
552,424
131,136
556,068
556,068
578,817
578,817
5120 CTE Curricular Services
376,025
444,300
378,741
378,741
388,152
388,152
5210 Special Populations Services
6,526,981
7,819,231
7,178,516
7,178,516
7,860,575
7,476,693
5211 EC Homebound Curricular Services
6,120
6,120
6,120
-
5220 CTE Children w /Disabillities Curricular
492,574
25,172
495,821
495,821
25,000
25,000
5230 Pre -K Children w /Disabilities Curricular
117,058
163,560
274,730
274,730
150,000
150,000
5240 Speech and Language
737,232
602,880
739,550
739,550
605,000
773,746
5260 Academically Gifted
949,932
1,023,369
1,027,760
1,027,760
1,000,000
1,500,000
5270 ESL Services
981,583
1,127,319
987,548
987,548
1,200,000
1,200,000
5310 Alternative Instructional Services
103,699
160,853
222,620
222,620
170,000
229,597
5320 AttendancelSocial Work Services
693,808
581,647
698,075
698,075
692,000
692,000
5330 Remedial and Supplemental
265,663
386,968
248,070
248,070
421,000
421,000
5340 Pre -K Services
503,328
480,703
508,046
508,046
528,461
528,461
5353 Summer School
86,374
71,292
86,646
86,646
138,657
138,657
5401 Principal's Office
1,112,286
931,641
1,117,429
1,117,429
1,123,111
1,123,111
5402 Assistant Principal
947,784
815,361
907,606
907,606
929,780
929,780
5404 School Building Support
1,340,935
1,952,861
1,423,205
1,423,205
1,468,654
1,468,654
5501 Athletics
1,486,457
1,555,327
1,426,017
1,426,017
1,452,990
1,452,990
5502 Cultural Arts
194,118
192,141
195,588
195,588
200,802
200,802
5503 School Clubs /Student Organizations
327,045
327,675
281,803
281,803
282,829
282,829
5504 Before /After School Care
148,203
115,638
148,463
148,463
148,666
148,666
5810 Education Media
992,460
1,061,729
1,073,999
1,073,999
1,111,138
1,111,138
5820 Student Accounting
405,897
493,321
455,280
455,280
468,216
468,216
5830 Guidance Services
1,927,575
1,680,454
1,939,485
1,939,485
1,850,000
1,850,000
5840 Health Services
816,788
1,259,395
934,285
934,285
972,469
972,469
5841 ABC /Health Services
38,000
65,284
38,011
38,011
38,011
38,011
5850 Safety and Security
1,015,126
1,085,014
1,067,922
1,067,922
1,085,908
1,085,908
5860 Instructional Technology
70,000
1,798
70,000
70,000
72,100
72,100
5870 Staff Development
348,969
547,939
479,194
479,194
434,194
454,194
5890 Volunteer Services
277,823
216,468
279,838
279,838
289,346
289,346
5000 TOTAL INSTRUCT.SERVICES
45,566,593
45,705,926
48,007,226
48,007,227
48,875,179
49,685,031
SUPPORT SERVICES
6110 Regular Curricular Support
1,132,560
996,532
1,137,109
1,137,109
1,114,707
1,114,707
6113 Physical Education Support
76,767
95,088
95,088
97,773
97,773
6115 Technology Curricular Support
87,970
108,782
108,782
111,850
111,850
8120 CTE Curricular Support
128,081
109,200 1
128,811
128,811
132,201
1 132,201
8100 Sub -total Regular Instruction Support 1
1,260,641
1,270,469
1,469,790
1,469,790
1,456,531
1,458,531
2 -3
21
Local Fund Budget Summary
Summary by Purpose Code
SUPPORT SERVICES (continued)
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
6201 Children wlDisabilities Support
76,707
235,307
76,982
76,982
79,144
79,144
6207 ESL Support
71,629
50,163
71,629
71,629
71,629
71,629
6200 Sub -total Special Populations Support
148,336
285,470
148,611
148,611
150,773
150,773
200,000
8400 Intrafund Transfers 1
604,000
ITOTAL LOCAL FUND BUDGET I
3,279,711
63,908,798
67,205,662
67,205,662
68,680.159
6304 Pre -K Readiness /Remedial Services
30,171
29,325
30,362
30,362
31,144
31,144
6300 Sub -Total Admin. Staff /Alternative Prog.
30,171
29,325
30,362
30,362
31,144
31,144
6400 Technology Support
1,825,930
2,039,311
1,904,231
1,904,231
2,018,940
2,018,940
6510 Telephones
104,083
98,383
119,083
119,083
119,083
119,083
6520 Printing and Copying Services
329,476
302,055
329,485
329,485
329,492
329,492
6530 Public Utility and Energy Sery (new)
3,658,586
3,335,197
3,788,586
3,788,586
3,788,586
3,788,586
6540 Custodial Services
1,719,423
1,495,821
2,006,317
2,006,317
2,068,527
2,068,527
6550 Transportation
644,635
866,272
760,570
760,570
779,164
779,164
6580 Maintenance of Plant
2,473,361
2,725,371
21696,696
2,696,696
2,824,407
2,824,407
6500 Sub -total Operational Support
8,929,564
8,823,099
9,700,737
9,700,737
9,909,259
9,909,259
6611 Financial Services
778,170
524,033
783,595
783,595
802,285
802,285
6613 Risk Management
301,000
286,920
311,000
311,000
311,000
311,000
6621 Human Resource Services
535,570
621,356
589,135
589,135
595,957
595,957
6600 Sub -total Financial /Human Resources
1,614,740
1,432,309
1,683,730
1,683,730
1,709,242
1,709,242
6720 Research and Evaluation
375,169
356,819
376,490
376,490
381,273
381,273
6700 Sub -total Student Accountability
375,169
356,819
376,490
376,490
381,273
381,273
6910 Board or Education
65,563
72,485
65,563
65,563
69,563
69,563
6920 Legal Services
90,000
119,379
100,000
100,000
100,000
100,000
6930 Audit Services
60,000
52,518
60,000
60,000
60,000
60,000
6941 Office of the Superintendent
228,132
220,084
233,108
233,108
235,940
235,940
6942 Assistant Sup( of Instruction
1,524,288
1,305,168
1,741,693
1,741,693
1,885,671
1,985,671
6943 Assistant Supt of Supp Sery
331,603
564,844
454,111
454,111
462,741
462,741
6950 Public Relations
237,540 1
189,927
238,569
238,569
242,462
242,462
6900 Sub -total Other Support
2,537,126
2,524,405
2,893,044
2,893,044
3,056,377
3,156,377
8000 TOTAL SYSTEMWIDE SUPPORT
16,721,677 1
16,761,207
18,206,995
18,206,995
18,713,539
18,813,539
TRANSFERS
8100 Charter School Funds
554,680
539,245
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
61,657
200,000 1
200,000
200,000
200,000
8400 Intrafund Transfers 1
604,000
ITOTAL LOCAL FUND BUDGET I
3,279,711
63,908,798
67,205,662
67,205,662
68,680.159
69,490,011
Orange County Budget Office form
2 -4
22
CHAPEL HILL - CARRBORO CITY SCHOOLS
2014 -2015 CONTINUATION & EXPANSION BUDGET REQUEST
PRELIMINARY
2014 -15 District Student Enrollment Projection 12,353
2013 -14 District Student Enrollment Projection 12,256
Projected Student Enrollment Growth 97
CONTINUATION BUDGET:
State Mandates Amount
Anticipated increase in employee health insurance - from $5285 to $5435 $ 165,000
Anticipated increase in employer state retirement match from 14.69% to 15.13 %, est. 250,000
Legislated Employee Salary Increase - 3 -14% salary increase; higher for newer teachers 1,450,000
Read to Achieve Summer Reading Program - Local supplement and matching benefits 50,000
Subtotal $ 1,915,000
Continuation of Current Services
I% Unemployment Insurance Reserve $ 50,000
Equal Opportunity Contract 30,000
Reserve Fund for Homeless Transportation, Section 504 Program, and Interpreter Services 50,000
Sales tax charge on contracted services 150,000
Subtotal $ 280,000
Subtotal - Continuation Budget $ 2,195,000
EXPANSION BUDGET REQUEST:
Program Review - Guidance Services - Linked to Strategic Plan $ 50,000
Additional Custodian for Culbreth Science Wing Addition 39,349
Subtotal - Expansion Budget $ 89,349
Additional revenue requested to offset the reduction in available fund balance $ 2,222,913
GRAND TOTAL BUDGET REQUEST S 4,507,262
Less: Estimated Revenue from Enrollment Growth at current per pupil 317,093
Less: Estimated Revenue from 1.5% Inflationary Increase to District Tax 321,692
Total of Board's Requested Budget Increase $ 3,868,477
One -cent Ad Valorem Tax Increase = Est. $1,639,262; 62% to CHCCS — $1,016,342
$4,507,2621$1,016,342 = 4.44 cent increase
$3,868,4771$1,016,342 — 3.81 cent increase
2 -5
23
Local Fund Revenue History
Year
County Appropriation
Per Pupil Increase
Special District Tax per $100 Value
District Tax
District Tax
Per Pupil
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
1 996 -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
1,593
2010 -11
3,096
-
0.1884
1,571
2011 -12
3,102
6
0.1884
1,605
2012 -13
3,167
65
0.1884
2013 -14
3,269
102
0.2084
2014 -15
For 2014 -2015:
A $.01 Special District Tax increase is estimated to generate $1,044,521 in additional revenue .
A $.01 County General Fund Property Tax rate increase is estimated to generate $1.6 million
of additional revenue.
* Re- valuation year of property tax values
UP
R
2013 -14 State Fund Revenue Projection
Orange County Budget Office form
2 -7
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
Revenue
$ 61,662,864
$ 58,271,333
$ 62,585,367
$ 62,585,367
$ 64,025,000
$ 58,889,223
State Textbook Revenue
208,376
23,147
802,770
802,770
175,000
175,000
Total Revenue
$ 61,871,240
$ 58,294,480
$ 63,388,137
1 $ 63,388,137
$ 64,200,000
$ 59,064,223
Orange County Budget Office form
2 -7
25
State Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
5110 Regular Instructional Services
39,478,928
35,217,549
39,966,852
39,966,852
40,056,000
38,000,000
5112 Cultural Arts Services
205,672
256,529
272,528
272,528
270,000
200,000
5113 Physical Education Curr, Serv.
111,174
102,081
78,683
78,683
100,000
80,000
5114 Foreign Language Curr. Serv.
194,556
172,670
166,321
166,321
171,000
171,000
5116 Homebound/Hospitalized Curr.
112,411
861,335
792,623
792,623
800,000
800,000
5120 CTE Curricular Services
3,236,751
2,819,274
3,601,204
3,601,204
3,700,000
3,239,094
5210 Children wlDisab. Curr. Serv.
3,076,052
3,432,461
3,364,485
3,364,485
3,500,000
3,500,000
5220 CTE Children wlDisab. Curr.
5240 Speech & Language Path. Ser.
811,152
799,285
770,900
770,900
800,000
700,000
5260 Acad /lntell. Gifted Curricular
593,605
615,312
604,121
804,121
622,000
600,000
5270 LEP Curricular Services
1,251,395
1,274,845
1,256,696
1,256,696
1,294,000
1,200,000
5310 Alternative Instructional Prog.
673,916
562,803
588,059
588,059
600,000
500,000
5320 Attendance and Social Work
760,195
848,647
879,798
879,798
900,000
800,000
5330 Remedial & Suppl. K -12 Serv.
487,170
385,778
383,468
383,468
400,000
400,000
5353 Summer School Instruction
429,249
371,684
547,000
547,000
560,000
400,000
5401 Principal's Office
1,368,839
1,334,655
1,612,750
1,612,750
1,650,000
1,100,000
5402 Assistant Principal
909,127
1,094,321
699,967
699,967
721,000
721,000
5404 School Building Support
697,181
11,674
5810 Educational Media Services
738,589
560,933
570,746
570,746
588,000
588,000
5820 Attendance - Social Work
212,324
171,319
180,169
180,169
200,000
200,000
5830 Guidance Services
2,411,127
1,934,978
1,601,147
1,601,147
1,650,000
1,500,000
5840 Health Services
898,009
925,037
928,186
928,186
950,000
900,000
5860 Instructional Technology
86,410
167,151
167,151
175,000
175,000
5000 INSTRUCTIONAL SERVICES
58,657,422
53,839,580
59,032,854
59,032,854
59,707,000
55,774,094
SUPPORT SERVICES
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
6110 Regular Curricular Support
118,884
105,691
108,253
108,253
110,000
110,000
6120 CTE Support
39,822
52,530
39,822
39,822
41,000
41,000
6201 Children wlDisability Support
109,282
129,070
105,088
105,088
108,000
108,000
6400 Technology Support
72,535
74,000
74,000
6540 Custodial Services
808,620
1,852,729
1,951,445
1,951,445
1,975,000
1,300,000
6550 Transportation
1,248,872
1,388,156
1,478,093
1,478,093
1,500,000
1,276,129
6611 Finance
292,300
362,006
6612 Purchasing Services
6621 Human Resources
177,151
83,769
251,302
251,302
255,000
6941 Office of the Superintendent
157,858
156,267
158,180
158,180
162,000
117,000
6942 Asst. Supt. for Instruction
114,110
114,742
116,549
116,549
120,000
116,000
M
P
State Fund Budget Summary
Summary by Purpose Code
SUPPORT SERVICES
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
6943 Asst. Supt. for Support Serv.
99,651
99,892
102,090
102,090
103,000
103,000
6000 SUPPORT SERVICES
3,166,550
4,417,387
4,310,822
4,310,822
4,448,000
3,245,129
7200 Child Nutrition Services
47,268 40,017
44,461
44,461 45,000
45,000
8100 Transfers
(2,504)
1 TOTAL $ 61,871,240 $ 58,294,480 $ 63,388,137 $ 63,388,137 $ 64,200,000 $ 59,064,223
The 2014 -15 State Planning budget total is $59,064,223.
Orange County Budget Office form
2 -9
27
Summary of Changes
State Fund
2014 -15
The 2014 -15 State Planning Allotment was received in the amount of $59,064,223.
An employee salary increase is anticipated ranging from 3 -14 %.
The estimated State retirement rate is 15.13 %.
* The employer health insurance match rate is projected to increase from $5,285 to $5,435 per FTE.
The State's enrollment projection for the district for 2014 -15 is 12,353 students; a 97 student
increase over 2013 -14 projection.
2 -10
RM
f=ederal Revenue
2014 -2015 Federal Fund Revenue Projection
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECO
BOE REQ
$ 3,986,672
$ 4,311,623
$ 5,056,913
$ 5,056,913
$ 4,392,000
$ 4,392,000
'No Federal Planning Allotments have been received to date. The amounts indicated are only estimates.
Orange County Budget Office form
2 -11
Estimated
2014 -I5
Carryover.
Projected
Projected 2014
-15 Federal Grant Allotments
Allotment
Amount
Total
PRC017
Career Technical Education - Program Improvement
$ 85,000
$
$ 85,000
PRC049
IDEA -VI -13 - Preschool Handicapped
32,000
32,000
PRC050
Title 1
1,100,000
100,000
1,200,000
PRC060
IDEA VI -13, Iandicapped
1,900,000
350,000
2,250,000
PRC070
IDEA - Early Intervening Services
t 50,000
75,000
225,000
PRC 103
Improving Teacher Quality
250,000
250,000
PRC 104
Language Acquisition
150,000
200,000
350,000
Total
$ 3,667,000
$ 725,000
$ 4,392,000
Orange County Budget Office form
2 -11
e
Federal Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOE REQ
5110 Regular Instructional Services
$ 632,864
$ 486,888
$ 966,903
$ 650,000
$ 600,000
$ 600,000
5120 CTE Curricular Services
93,123
90,824
80,000
84,982
90,000
90,000
5210 Children wlDisabilities Curriculum
1,528,890
1,437,686
1,498,228
1,498,228
1,450,000
1,450,000
5230 Pre -K Children w /Disab. Curr.
273,524
164,329
260,000
260,000
200,000
200,000
5240 Speech and Language Pathology
113,294
116,260
100,000
130,000
100,000
100,000
5270 ESL Services
6000 SUPPORT SERVICES
113,127
90,000
90,000
90,000
90,000
5320 Attendance and Social Work
88,995
90,461
80,000
85,000
85,000
85,000
5330 Remedial and Suppl. K -12 Serv.
1,322,780
1,375,113
1,130,903
1,341,200
1,341,200
5350 Extended Day/Year Instruc.
11,227
68,000
68,000
50,000
50,000
5840 Health Services
59,147
59,096
50,000
50,000
50,000
50,000
5850 Safety and Security Support
5870 Staff Development
5,873
(93)
5,800
5,800
5,800
5,800
5880 Parent Involvement Services
8,787
8,000
20,000
10,000
10,000
5000 INSTRUCTIONAL SERVICES
2,795,710
3,901,372
4,582,044
4,072,913
4,072,000
4,072,000
7200 Child Nutrition Services
8100 Transfers 73,286 87,897 110,000 110,000
8200 Other- Unbudgeted 766,826 1 554,000
TOTAL I $ 3,986,672 1 $ 4,311,623 $ 5,056,913 1 $ 5,056,913 1 $ 4,392,000 1 $ 4,392,000
Orange County Budget Office form
2 -12
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
SUPPORT SERVICES
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOE REQ
6200 Instructional Staff
185,031
174,948
170,000
200,000
200,000
200,000
6201 Children wlDisabilities Support
145,819
106,221
134,869
100,000
100,000
100,000
6203 Pre -K Children w /Disab. Supp
6301 Alt Progs & Services Supp
40,000
6550 Transportation
20,000
41,184
20,000
20,000
20,000
20,000
6000 SUPPORT SERVICES
350,850
322,353
364,669
320,000
320,000
320,000
7200 Child Nutrition Services
8100 Transfers 73,286 87,897 110,000 110,000
8200 Other- Unbudgeted 766,826 1 554,000
TOTAL I $ 3,986,672 1 $ 4,311,623 $ 5,056,913 1 $ 5,056,913 1 $ 4,392,000 1 $ 4,392,000
Orange County Budget Office form
2 -12
30
Summary of Changes
Federal Fund
2014 -2015
No Federal Planning Allotments have been received from DPI to date.
Budget estimates have been provided assuming that no major reductions will
occur in grant funded for 2014-15. Less carryover in the individual grants
is projected.
2 -13
Community Schools Fund Budget Summary
REVENUE
After - school program
Summer Camp
Summer Youth Enrichment
District tuition assistance
Facility rental
Interest Income
Fund Balance Appropriated
Total Revenue
OPERATING EXPENSES
Salaries, wages and benefits
Supplies
Food
Purchased services /activities
Total Expenses
$
31
2012 -13 2013 -14 2014 -15 Percent
ACTUAL BUDGET PROPOSED Change
1,236,990 $ 1,339,235 $ 1,400,418
155.070
156,841
152,971
44,500
36,900
30,500
11,761
11,761
-
35,642
38,239
50,000
100
-
-
-
20,000
60,000
1,484,063
$ 1,602,976
$ 1,693,889
4.6%
-2.5%
-17.3%
- 100.0%
30.8%
5.7%
$ 1,272,504
$ 1,372,159
$ 1,461,826
6.5%
46,929
60,092
66,737
11.1%
115,080
115,130
115,362
0.2%
49,550
55,595
49,964
-10.1%
$ 1,484,063
$ 1,602,976
$ 1,693,889
5.7%
After - school program enrollment 615 635 634 -0.2%
2 -14
32
Summary of Changes
Community Schools Fund
For 2014 -15
Changes in Revenue
* Changes in revenue are due to expexted enrollment changes for 2014 -15
After - School, Teacher Workdays and Summer Youth Enrichment
Changes in Expenses
Changes in operating expenses are due to a projected salary increase of 3 %,
annual payouts, advance payments to unemployment insurance and changes in the
retirement of 15.13%
2 -15
Child Nutrition Fund Budget Summary
Chartwells reimbursement - - -
$ 4,060,662 $ 4,619,960 $ 4,475,432
OPERATING EXPENSES
Food
Salaries, wages and benefits
Supplies
Administrative expenses
Chartwells contract reimbursements
Indirect cost
TOTAL OPERATING EXPENSES
2012 -13
2013 -14
2014 -15
1,172,685
ACTUAL
BUDGET
PROPOSED
150,000
REVENUE
2,904,608
2,848,983
308,700
Sales of meals and supplemental sales
$ 1,766,374
$ 1,813,783
$ 1,805,710
Federal reimbursements
1,698,588
2,272,477
2,136,021
Catering and miscellaneous
12,000
-
-
Summer Program
-
-
-
Chartwells Guarantee
50,000
-
-
Indirect cost
308,700
308,700
308,700
School district subsidy
225,000
225,000
225,000
Chartwells reimbursement - - -
$ 4,060,662 $ 4,619,960 $ 4,475,432
OPERATING EXPENSES
Food
Salaries, wages and benefits
Supplies
Administrative expenses
Chartwells contract reimbursements
Indirect cost
TOTAL OPERATING EXPENSES
2 -16
33
1,574,750
1,172,685
1,167,749
105,960
233,968
150,000
2,071,252
2,904,608
2,848,983
308,700
308,700
308,700
$ 4,060,662
$ 4,619,961
$ 4,475,432
2 -16
33
Summary of Changes
Child Nutrition Services Fund
Changes in Revenue
* No changes
Changes in Expenses
* No changes
For 2014 -15
2 -17
34
Summary of Recurring Capital Budget 35
School District
Fiscal Year 2014 -2015
Category Funding Amount
Capital Item
Justification /Description
Category 1
Buildings &
Grounds
Category 2 -
Furniture &
Equipment
Category 3
Vehicles
Superintendent's
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
District 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 449,000 449,000
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 -18
Summary of Recurring Capital Budget 36
School District
Fiscal Year 2014 -2015
2 -19
Category
Funding Amount
Capital Item
JustiticationlDescription
Category 1
Buildings &
Grounds
Category 2 -
Furniture &
Equipment
Category 3
Vehicles
Superintendent's
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
Is 130,000
$ 130,000
Total Recurring Capital
$ 1,845,000 1
$ 1,845,000
2 -19
37
2014 -2024
CAPITAL INVESTMENT PLAN
W
CHAPEL HILL - CARRBORO CITY SCHOOLS FUNDED PROJECTS 12q 1 of 2
CAPITAL INVESTMENTS PLAN 2014 - 2024
EXPENDITURES
PROJECT TITLE
PENDING
2013 -14 Budgeted
Lottery Funded Projects
Year t
2014 -15
Year 2
2015 -16
Year 3
2016 -17
Year 4
2017 -18
Year 5
2018 -19
Five Year
Total
Years 6 to 10
2019 -24
ADA Requirements
75,000
45,000
35,000
35,000
35,000
150,000
335,000
Abatement Projects
District Abatement Projects
34,504
25,000
35,000
35,000
50,000
50,000
195,000
337,500
Phillips: Remove Asbestos Floor Tile
125,000
125,000
CHHS: Remove Asbestos Floor Tile
175,000
175,000
Athletic Facilities
550,000
CHHS: Athletic Track and Field
200,000
200,000
ECHHS: Athletic Fieldsfrrack
150,000
Classroom /Building Improvements
450,000
Estes Hills: Media Center and Classroom Improven
150,000
150,000
Ephesus. Classroom Casework
175,000
175,000
FG Graham:Bathroom Improvements
115,000
180,554
Seawell: PODS Casework/Bathrooms
150,000
150,000
McDougle: Stage Curtins
40,000
40,000
Phiflips: 4 Science Classrooms Casework -80k
100,000
100,000
CHHS: 6 Science Classroom Casework 120k
150,000
150,000
Doors/Hardware/Canopies
District Hardware and Door Replacements
45,000
75,000
75,000
175,000
Seawell: Expand canopies
120,000
FPG: Canopy at Kiss n Go and Bus Circle
75,000
75,000
Ephesus: Canopy at Kiss and Go
75,000
75,000
Electrical Systems
All Schools: Increase Electrical Distribution
50,456
165,000
165,000
175,000
175,000
175,000
855,000
980,000
Energy Efficiency /Lighting Improvemnets
FPG: Lighting Upgrades /Efficiency
155,000
155,000
Ephesus: Lighting Upgrades/Efficiency
125,000
125,000
Culbreth: Lighting UpgradeslEfficiency
150,000
150,000
Phillips: Auditorium /Gym Lighting Upgrades
121,609
121,609
Fire/Safety/Security Systems
Security Systems Upgrades /Expansions and Signai
150,000
100,000
75,000
325,000
250,000
EntrancelReception Control
150,000
3 -1
I
IA
Indoor Air Quality Improvements
District IAQ Projects
25,000
50,000
50,000
50,000
150,000
450,000
Mobile Classrooms /Rental Space
125,000
128,000
131,000
134,000
137,000
655,000
730,000
Paving:Parking Lots /DrivewayslWalkways
CHHS: Student Parking Lot
50,000
140,852
150,000
340,852
200,000
ECHHS: Bus Driveway and Parking Lot
110,000
110,000
Roof ing[Building Waterproofing Projects
Scroggs: Flat Roof Sections Replacement
365,000
365,000
ECHHS: Brick pointing /window seals
172,402
172,402
330,000
Window Replacements
Ephesus: replace Windows in Origional Bid
150,000
Seawell: Replace Classroom /Bid Windows
200,000
Culbreth: Replace Classroom[Bld Windows
100,000
155,211
255,211
Phillips: Replace Classroom /Bid Windows
100,000
150,000
250,000
CHHS: Window Replacements
170,000
170,000
350,000
3 -2
40
CHAPEL HILL - CARRBORO CITY SCHOOLS FUNDED PROJECTS -q 2 of 2
CAPITAL INVESTMENTS PLAN 2014 - 2024
PROJECT TITLE
PENDING
2D13 -14 Budgeted
Lottery Funded Projects
Year 1
2014 -15
Year 2
2015 -16
Year3
2016 -17
2017 -18
Year 5
2018 -19
Five Year
Total
Years 6 to 10
2019 -24
Mechanical Systems
2,641,748
Carrboro Elm: 1978 Electric Boiler /Cooling Tower
85,000
85,000
Ephesus: 1991 Addition -HVAC Improvements
55,000
55,000
Estes Hills: Cooling Tower Replacement
40,000
Estes Hills: 1978 Electric Boiler Replacement
60,000
60,000
Estes Hills: Multi Purpose 1978 Building Boiler
60,000
60,000
Glenwood: Cooling Tower Replacement
40,000
Glenwood: Multi Purpose 1978 Building Boiler
60,000
60,000
Glenwood: Multi Purpose Bid - 2 air handlers
80,000
80,000
FPG: Primary Building Boiler Replacement
57,602
57,602
FPG: Upgrade Handicap Lifts
145,000
145,000
McDougle Complex: Cooling Tower Replacement
75,000
McDougle Complex: EMS Controls
75,000
Scroggs: Cooling Tower
75,000
Scroggs: Classroom Air Ventilators
415,545
415,545
Seawell: Lawlor Building Boiler
75,000
75,000
Seawell: 9 Heat Pumps for PODS
119,088
119,088
Culbreth: 300 Wing Six Heat Pumps
84,726
84,726
Culbreth: Roof Top Units
281,576
281,576
Culbreth: Digital HVAC Controls
125,000
125,000
Phillips: Expand Digital HVAC Controls
75,000
ECHHS: Variable Speed Drives
145,000
ECHHS: 1996 Cooling Towers
120,000
85,000
85,000
Technology: Total of Listed Categories
1,560,000
1,577,000
1,594,500
1,612,180
1,630,150
7,973,830
8,429,800
Network infrastructure
553,800
559,835
566,048
572,324
578,703
Enterprise Software
152,860
154,546
156,261
157,994
159,755
instructional Computers & Technology
780,000
788,500
797,250
805,090
815,075
Administrative Computers
46,800
47,310
47,835
48,365
48,905
Network Printers
37,160
17,347
17,540
17,734
17,932
Community Access Technology
9,360
9,462
9,567
9,673
9,781
TOTAL EXPENDITURES - 10 YEAR CIP
839,960
3,119,726
3,154,088
3,188,965
3,224,365
3,260,297
15,947,440
16,859,602
FUNDING and ARTICLE 46 SALES TAX
2013 -14 Budget Year 1 Year 2 Year 3 Year 4 Year 5 Five Year Years 6 to 10
2014 -15 2015 -16 2016 -37 2017 -18 2018 -19 Total 2019 -24
CIP FUNDING SOURCES:
Long Range Pay -As- You -Go Funds - Projects 2,290,782 2,290,782 2,325,144 2,360,021 2,395,421 2,431,353 11,802,720 12,714,882
3 -3
A4
Lottery Funds - Budgeted
839,960
828,944
828,944
828,944
828,944
828,944
4,144,720
4,144,720
TOTAL CIP FUNDING
3,130,742
3,119,726
3,154,088
3,188,965
3,224,365
3,260,297
15,947,440
16,859,602
OTHER FUNDING:
Culbreth MS - Science Classroom Addition
4,971,676
Article 46 Sales Tax -114 Cent
823,664
836,019
848,560
861,288
874,207
4,243,738
4,640,286
Article 46 Sales Tax Projects as Follows:
- Technology Student Access Computing Devices
419,832
418,010
424,280
430,644
380,000
2,064,766
2,320,143
- Improvements at Older Schools:
380,000
380,000
2,320,143
Kitchen Equipment Replacements
55,000
55,000
CHHS: Repairs to Exterior Stairs
75,000
Multi Purpose
130,000
130,000
Lincoln Center. Chiller and Cooliing Tower
151,832
151,832
Lincoln Center. HVAC/Electrical /Fire Safety Systems
418,009
424,280
430,644
1,272,933
0
0
(D)
0
3 -4
CHAPEL HILL - CARRBORO CITY SCHOOLS
CAPITAL INVESTMENTS PLAN 2014 -2024
UNFUNDED - New Schools Needed for Increased Capacity
42
UNFUNDED NEW SCHOOLS oa 1 of i
PROJECTS:
10 YEAR UNFUNDED NEW SCHOOLS
TEN YEAR
TOTAL
Year
2014 -15
Year2
2015 -16
Year
2016 -17
Year
2017 -18
Years
2018 -19
Yeti
2019 -20
Year
2020 -21
Year
2021 -22
Year
2022 -23
Year 10
2023 -24
OPENS:
Elementary School #12
2020 -21
6,327,888
23,412,842
4,711,067
34,451,797
Middle School #5
2020 -21
1,362,292
7,795.337
31,335,321
5,693,787
41
Carrboro High School Additions
2023 -24
3,887,776
15,978,952
3,281,887
23,148,615
TOTAL UNFUNDED PROJECTS
-
-
1,362,292
14,123,225
54,748,163
10,404,854
3,887,776
15,978,952
3,281,887
103,787,149
Notes:
1) Elementary School #12, Middle School #5, and the Carrboro HS Addition opening dates are based on Nov, 15, 2013 enrollment SAPFO Projections.
2) Middle School projections have been adjusted to account for 104 capacity increase at Culhreth MS as a result of the Science Classroom addition opening in 2014 -15.
3) The need for Elementary School #12 and High School Additions could be delayed depending upon the implementation of recommendations from the Facilities Assessment report .
Nmi
43
CHAPEL HILL - CARRBORO CITY SCHOOLS UNFUNDED MAJOR PROJECTS pg S of 3
CAPITAL INVESTMENTS PLAN 2014 - 2024
UNFUNDED - Major Projects
PROJECTS:
10 YEAR UNFUNDED CAPITAL PROJECTS
TEN YEAR
TOTAL
Year
2014-15
Year
2015 -16
Year
20111
Year
2017 -18
Year
2018 -19
Year
2019 -20
Year
2020 -21
Year
2021 -22
Year
2022 -23
Year 10
2023 -24
ADA Requirements
Carborc Elm, Assessment Findings
437,320
437,320
Ephesus, Assessment Findings
146,000
146,000
Estes Hills: Assessment Findings
990,015
990,015
FPG: Assessment Findings
741,585
741,585
Glenwood Assessment Findings
554,815
554,615
Seawell, Assessment Findings
594,880
594,880
Culbreth, Assessment Findings
971,100
971,100
Phillips, Assessment Findings
521,170
521,170
CHHS Assessment Findings
1,253,460
1,253.450
Lincoln Center_ Assessment Findings
170,000
170,000
Abatement Projects: Flooring replacements
Carboro Elm: Assessment Findings
33,150
33,150
Ephesus: Assessment Findings
50,685
50,685
Estes Hi11s. Assessment Findings
400,196
400,196
FPG: Assessment Findings
3,000
3,000
Glenwood. Assessment Findings
348,219
348,219
Seawell: Assessment Findings
33,790
33,790
Culbreth: Assessment Findings
220.891
220,891
Phillips Assessment Findings
793,050
793,050
CHHS, Assessment Findings
458,520
458,520
Lincoln Center, Assessment Findings
184,820
184,820
Athletic Facilities:
CarrbomHS Stadium Visitor Bleachers
450,000
450,000
CarboroHS_ Stadium Synthetic Field
1,250,000
1,250,000
CHHS: Sladium Vsitor Bleachers
250,000
250,000
CHHS: Stadium Synthetic Field
1,250,000
1,250,000
Cl Soccer Field Improvements
250,000
250,000
CHHS: Athletic Fields
1$0.000
150,000
CHHS: Baseball Field Bathroom/Concession Sid
750,000
750,000
ECHHS: Stadium Synthetic Field
1,250,000
1,250,000
CHHVECHHS: Major Athletic Field Repairs
250,000
250,000
ECHHS: Stadium Vsitor Bleachers
250,000
250,000
Carrboro Elementary: Multi purpose field
125,000
125,000
Scroggs: Athletic Field
150,000
150,000
McOougle I Tennis Courts
500,000
500,000
Playfelds(i0j_ Provide Potable Water
150,000
150,000
ClassroomAnterior Improvements:
Carboro Elm: Assessment Findings
695,825
695,825
Ephesus: Assessment Finding$
533,533
533,533
Estes Hills: Assessment Finding$
761,535
761,535
FPG: Assessment Findings
524,810
524,810
Glenwood: Assessment Findings
828,099
826,099
Seawell_ Assessment Findings
237,348
237.348
Culbreth: Assessment Findings
1,169,143
1,169,143
Phillips, Assessment Findings
2,038,725
2,038,725
Cl Assessment Findings
2,722,018
2,722.018
Lincoln Center: Assessment Findings
895,427
895,427
Mill Gymnasium Audio System
50,000
50,000
Mill Library carpet
45,000
45,000
McDougli Casework
400,000
400,000
Smith. Cafeteria Sound Panels
50,000
50,000
ECHHS: Theater Lighting and Sound upgrade
375,000
375,000
3 -6
..
UNFUNDED MAJOR PROJECTS pg 2 of 3
PROJECTS:
10 YEAR UNFUNDED CAPITAL PROJECTS
TEN YEAR
TOTAL
Year1
2014 -15
Year2
2015 -16
Year
2016-17
Year
2017 -18
Years
201819
Year6
2019 -20
Year7
2020 -21
Year
2021 -22
Year
2022 -23
Year 10
2023 -24
DoorsfHardwarelCanopies
100,000
100,000
100,000
100,000
400,000
Scroggs: Canopies - Mobile Units, other areas
175,000
175,000
Estes Hills: Expand Canopy
75,000
75,000
Ephesus: Canopy at Kiss and Go
125,000
125,000
FPG: Canopy at Bus Drop Off
95,000
95.000
Glenwood: Canopy at Kiss and Go
150,000
150,000
Scroggs, Canopy at Mobiles and Bug Drop Off
150,000
150,000
Exterior Improvements: Windows, Doors,
Carl Elm: Assessment Findings
141,102
141,102
Ephesus: Assessment Findings
104,416
104,416
Estes Hills: Assessment Findings
151.870
151,870
FPG: Assessment Findings
465,400
465,400
Glenwood-, Assessment Findings
422,630
422,630
Seawall Assessment Findings
366.470
366,470
Culbreth, Assessment Findings
45.367
45,367
PhIllips Assessment Findings
57,250
57,250
Cl Assessment Findings
380,610
360,610
Lincoln Center: Assessment Findings
65,845
55,845
Fire and Safety Systems
System Upgrades for Mc Ds, ECH HS, Scroggs, Smith, Rashkis
150,000
125,000
100,000
125,000
500,000
Mechanical Systems:
Carl Elm- Assessment Findings
1,401,650
1,401,650
Ephesus: Assessment Findings
2,172,471
2,172,471
Estes Hills: Assessment Findings
1,099,246
1,099,246
FPG: Assessment Findings
1,802,924
1,802,924
Glenwood: Assessment Findings
1,250,481
1,250,481
Seawall: Assessment Findings
1,047,771
1,047,771
Culbreth: Assessment Findings
2,789,536
2,789,535
Phillips: Assessment Findings
1,819,654
1,819,654
Cl Assessment Findings
e, 114.507
6,114,507
Rashkis Chillers and Cooling Towers
450,000
450,000
Scroggs. Chiller and Cooling Tower
500,000
500,000
McDougie Complex, 2 Chillers Replaced
350,000
350,000
Smith 2 Chillers replaced
250,000
250,000
ECHHS: 1996 Chiller Replacement
250,000
250,000
Site Improvements: Paving /ParkinglDriveways /Stormwater Mgt.
Carl Elm: Assessment Findings
1,229,345
1,229,345
Ephesus: Assessment Findings
191,458
191,458
Estes Hills. Assessment Findings
625,825
825,825
FPG: Assessment Findings
648,375
548,375
Glenwood. Assessment Findings
480,025
480,025
Seawall Assessment Findings
501,215
501,215
Culbreth Assessment Findings
692,614
892,614
Phillips: Assessment Fintlings
1,434,680
1,434,680
CHHS' Assessment Findings
822,650
822,650
Lincoln Center: Assessment Findings
353.113
353,113
District. Playground Equipment Replacement
50,000
j
50,000
50,000
50,000
200,000
3 -7
45
UNFUNDED MAJOR PROJECTS pg 3 of 3
PROJECTS:
10 YEAR UNFUNDED CAPITAL PROJECTS
TEN YEAR
TOTAL
Year
2014 -15
Year
2015 -16
Yea r3
2016 -17
Year
2017 -18
Year
2018 -19
Year
2019 -20
Year7
2020 -21
Year
2021 -22
Year
2022 -23
Year 10
2023 -24
Rental Space - Administrative
75,000
135,000
135,000
135,000
135,000
135,000
135,000
135,000
135,000
135,000
1,290.000
Roofing
Rashkis: Repairs and seals (20 years)
1,500,000
1,500,000
Scroggs. repairs and seals (20 years)
750,000
750,000
Smith: repairs and seals (20 years)
2,000,000
2,000,000
ECHHS: repairs and seals (20 years)
1,500,000
1,500,000
Technology
171 Student Laptop Initiative
2,051,717
1,972,529
2,437,719
1,948,087
1,303,503
1,909,377
2,373,619
1,882,239
1,528,551
1,218,359
18636p00
Equity & Modernizing Classroom Instructional Technology
492,000
492,000
100,000
100,0001
100,000
100,000
100,0001
100,000
100,000
100,000
1,784.000
Building Additions
McDougle Middle School. Auditorium
400,000
3,909,138
325,000
4,634,136
TOTAL UNFUNDED MAINTENANCE PROJECTS
51,070,346
3,589,529
1 9,081,857
3,708,087
2,988,503
3,944,377
3,458,819
8,367,239
2,263,651
3,628,359
92,100,767
NOTES:
1) Only Level 1 recommendations from the Faalities Assessment report have been included in the Unfunded list and approximately 7,000.000 of these findings have been deducted because they are included in the 10 year F
2) All findings from the Facility Assessment are listed in Year 1 until a financial plan has been developed
M.
STATISTICAL PROFILE
[Alit:
0 . - I V ELI M
for Fiscal Year 2012-2013 1
Orange Dui
I
Child Care Service
$ 58,911,178
63,241,889
5,501,707
3,840,865
1,872,606
24,941,860
$ 158,310,105
IS
InstrucConal
Services —
Source, Chapel Hill-Carrboro City Board of Education, Noft Carolina, Annual Financtal Reportfor the year ended June 30, 201 S.
4-1
Nide
?rvices
Services
to other
ments
47
M
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Net Position by Component
Last Ten Fiscal Years
Year Ended June 30
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
wernmental activities:
$116,188,949
$115,339,816
$126,191,771
$143047,618
$163,495,808
$167,000,915
$163,992,197
$164,313,402
$ 165,586,698
$ 180,892,304
Net investment in capital assets
$ 116,012,175
$ 115,208,636
$126,102,764
$ 143,000,072
$163,483,300
$166,983,429
$163,949,217
$163,961,928
$ 165,245,825
$ 180,562,451
Restricted
711,927
838,723
820,219
828,491
880,818
899,663
1,496,810
3,023,739
3,403,894
2,943,181
Unrestricted (deficit)
(3,382,143)
(2,263,039)
(653,029)_
387,063
162,415
41,399
1,790,409
_4,081,358
3,355,228
(1,507,94
$ 113,341,959
$ 113,784,320
$126,269,954
$ 144,215,626
$164,526,533
$167,924,491
$167,236,436
$171,067,025
$172,004,947
$181,997,68
siness -type activities:
Net investment in capital assets $ 176,774 $ 131,180 $ 89,007 $ 47,546 $ 12,508 $ 17,486 $ 42,980 $ 351,474 $ 340,873 $ 329,853
Unrestricted (deficit) (1 5,6T5) (170,427) 267,329 108,657 41,283_ 96,627 282,203 203,985 336,611 363,478
$ 161.099 $ (39,247) $ 356,336 $ 156,203 $ 53,791 $ 114,113 $ 325,183 $ 555,459 $ 677,484 $ 693,331
Government -wide:
Net investment in capital assets
$116,188,949
$115,339,816
$126,191,771
$143047,618
$163,495,808
$167,000,915
$163,992,197
$164,313,402
$ 165,586,698
$ 180,892,304
Restricted
711,927
838,723
820,219
828,491
880,818
899,663
1,496,810
3,023,739
3,403,894
2,943,181
Unrestricted (deficit)
(3,397,818)
(2,433,466
(385,700)
495,720
203,698
138,026
2,072,612
_4,285,343
3,691,839
{1144465
$ 113.503.058
$113.745.073
$126,626,290
$ 144,371,829
$164,580,324
$168,038,604
$167,561,619
$171.622.484
$ 172.682.431
S182691 0;M
Source: Chapel Hill- Carriboro City Board of Eclucation, North Carolina, Annual Financial Reports.
4 -2
Governmental Activities'.
Instructional services
System-wide support services
Ancillary services
Payments to other governments
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 acNltes:
Charges for services:
Co-curricular
Operational Support
Operating grants and contributions
Capital grants and contributions
Total governmental activities
Business -type activities:
Charges for services
School food service
Child care
Operating grants and contributions
Capital grants and contributions
Total business -type activities
Total government -wide
Net (Enpense)lRevenue
Governmental activities
Business -type activities
Total government -wide
M
HILL
Changes in Not position
Last Ten Fiscal Years
2004
2005
2006
2uu7
2008
2099
Z011
2011
2012
2013
$ 75,593,624 $
76,145.391 $
78,719,653 $
86,739,513 $
100,952,549 $
107177,216 $
102,658,017
$ 103,809,475
$ 104,948,573 $
109,512,140
24,880,909
25,583,561
25,141,511
27,399,783
21,027,599
22,067,945
23,000,808
22,689,231
23,529,956
26,104,923
309,376
314,160
478,600
622,045
50,456
3,826
34,044
237,408
135,883
106,706
133,180
254,972
301,204
418,143
463,074
416,950
492,838
575,187
527,076
508,313
-
-
-
4,349
51,977
39,912
31,171
16,154
675
20,142
3250.965
3.151570
3,704,445
3,792.816
3,914,010
4,000,727
5,470,036
5.657.984
5.757.524
r, 284 193
3,104,594 3,196,780 3,373,744 3,870,536 4,225,769 4,076,671 4,218,982 3,957877 4,009,913 4,174,045 iij
1,504,925 1 471,514 1,581 550 1 718,892 1,70 4,503 1,704,113 1,616,225 1,522,392 1,484,031 1,591,053
4,609 519 4,668,294 4,955 294 51589,428 5,930,272 5,760,784 5.835,207 5,480,269 5,493,944 5,765,099
R 108777573 S 110.119.948 $ 113.300,807 $ 124.566.077 $ 132.389.937 $ 139.487,360 $ 137,522.121 S 138485.708 S 1403Q4531 R 14R 3n1 r1r
$ 2,268,858 $ 2,238,301 S 2,145,681 $ 2,414,520 $ - $ 2,739,392 $ 2,665,684 $ 2,655,827 5 2,712,319 $ 2,900,197
398,051 377,646 390,412 387.696 286,919 484,614 491,528 470,487 515,397 494,505
51,673,963 53,677,352 55,522,004 60,147,393 67,633,175 66,841,813 65,677,147 67,177,842 64,339,564 64,250,057
663,209 842,199 659,835 __ 370,572 425,1 B5 290,592 129,328 157,678 39.470 182818
1,933,458 1,673,683 1,816,782 1,990,981 2,017,352 2,012,280 1,913,553 1,913,273 1,861,576 1,765,154
1,515,108 1,492,568 1,703,659 1,703,572 1,660,945 1,820,931 1.837,025 1,645 250 1,749,274 1,872,606
1,036,541 1,095,462 1,252,370 1,539,327 1,737,831 1,595,932 1.685,927 1,648,292 1,863 465 2,055,701
31.955
$ (48,963,973) $ (48,316,156) $ (49,627,581) $ (55,656,465) $ {58,114,386) $ (63,390,165) $ (62,723,227) $ (62,523,605) $ (67,293,917) $ (74,
(124.412) (405.580) (152.483) (355.548) (514.144) {351.641) (366.747) 1273 4541 (19 629)
4 -3
50
CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION
Changes in Not Position (Continued)
Last Ten Fiscal Years I
Year Ended June 30
2004
2005
2006
2007
2008
2D09
2010
2011
2012
2013
General Revenues and Other Changes in Net Position
Governmental activities:
Unrestricted county and city appropriations - operating
$ 27,479,292
$ 26,816,278
$ 30,372,967
$ 33,121,358
$ 34,935,883
$ 56849,123
$ 55,862,017
$ 56,318,539
$ 56,321,027
$ 58,563,905
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
6,615,211
10,115,518
24,379,684
Investment earnings, unrestricted
40,332
99,643
259,385
425,481
450,995
246,970
113,561
102,977
86,429
42,140
Miscellaneous, unrestricted
13,854,110
14,383,675
15,193,011
16,162,234
17,862,689
925,786
791,405
1,817,484
1,850,521
1,803,318
Transfers
73,705)
(206,2
(578,056)
_ (122,c,00)
_ (386,177)
_(406883
_(577,192)
(500,017)
_ (141,654)
(67,475'
Total governmental activities
_
52,043,642
48,758,517
62,113,215
73,602,140
78,425,293
66,786,124
62,035,172
66,354,194
68,231,839
84,721,572
Business -type activities:
Investment earnings, unrestricted
-
-
-
-
25,555
5,079
625
3,713
-
-
Miscellaneous, unrestricted
-
-
33,415
-
-
-
-
-
-
Transfers
73,705
206,234
578,066
122,000
386,177
406,883
577,192
500,017
141,654
67,475
Total business -type activities
73,705
206,234
578,066
155,415
411,732
411,962
577,817
503,730
141,654
67,475
Total government -wide
$ 52,117,347
$ 48,964,751
$ 62,691,281
$ 73,757,555
$ 78,637,025
$ 67,200,086
$ 62,612 989
$ 66,857,924
$ 68,373,493
$ 84,789,047
Change in Net Position
Governmental activities $ 3.079,669 $ 442,361 $ 12,485,634 $ 17,945,672 $ 20,310,907 $ 3,397,959 $ (688,055) $ 3,830,589 $ 937,922 $ 9,992,742
Business -type activities (50,707) (200,346) _ 395,583 (200,133) (102,412) 60,321 211,070 230,276 122.025 15,84
Total government -wide $ 3428,962 $ 242,015 3 12,881.217 1.1S 17,745,539 $ 20,208,495 $ 3.458,280 $ (476,98 $ 4,060,865 $ 1,059,947 $ 10,008,589
Source: Chapel Hill- Carmom City Board of Education, North Carolina, Annual Financial Reports.
Note: Expenses for 2007 and before are not comparable to 2006 (and after) expenses doe to a change in the uniform Chan of Accounts
required to be used by all Local Education Agencies in North Carolina.
4 -4
51
Chapel Hill- Carrboro City Board of Education
Governmental Funds
Changes in Fund Balances
Last Ten Fiscal Years
Year Ended June 30
2004
2005
2006
2007
2008
Revenues
State of North Carolina
$ 47,229,446
$ 49,564,687
$ 51,235,505
$ 55,717,793 $ 59,630,771
Orange County
38,222,907
34,481,233
47,238,885
57,136,424
60,497,786
U.S. Government
5,307,726
4,954,864
4,946,334
4,800,173
5,293,013
Other
16,700,657
17,253,167
18,154,810
19,541,912
21,863,500
Total revenues
107, 460, 736
106, 253, 951
121, 575, 534
137,196, 302
147,285, 070
Expenditures
Instructional services
74,754,669
76,114,340
78,231,187
86,185,395
101,462,067
System -wide support services
21,644,812
21,628,707
22,607,917
23,611,655
18,627,203
Ancillary services
309,376
314,160
478,600
665,695
50,456
Non - programmed charges
-
-
467,526
526,474
591,395
Debt service - principal
419,929
797,250
388,575
410,122
463,568
Debt service - interest
-
-
-
-
52,378
Capital outlay
13,245,075
6,069,782
16,595,509
25,699,612
26,649,049
Total expenditures
110,373,861
104,924,239
118,769,314
137,098,953
147,896,116
Revenues over (under) expenditures
(2,913,125)
1,329,712
2,806,220
97,349
(611,046)
Other financing sources (uses)
Transfers from (to) other funds
73,507
(206,234)
(578,066)
(122,000)
(386,177)
Installment purchase obligations
442,330
302,880
1,791,417
209,328
368,625
96,646
578,066
1,669,417
176,849
Net change in fund balances
$ 2,544,500 $
1,426,358
$ 2,228,154 $
1,766,766 $
787,695
Ratio of debt service to non - capital
expenditures
0.43%
0.81%
0.38%
0.37%
0.43%
Year Ended June 30
2009
2010
2011
2012
2013
Revenues
State of North Carolina
$ 60,922,569 $
55,475,547
$ 55,543,828 $
58,808,280 $
58,911,178
Orange County
47,036,977
42,643,077
45,703,931
46,915,324
63,241,889
U.S- Government
5,726,314
9,864,399
11,791,692
5,570,774
5,501,707
Other
23,959,296
23,474,646
24,551,625
24,885,251
25,157,529
Total revenues
137,645,156
131,457,669
137,591,076
136,179,629
152,812,303
Expenditures
Instructional services
106,935,971
102,669,608
103,771,701
105,428,842
108,523,623
System -wide support services
19,848,927
19,658,874
20,087,800
20,327,573
22,260,D08
Ancillary services
46,025
34,044
237,408
136,883
106,706
Non - programmed charges
579,216
753,318
762,551
638,776
636,315
Debt service - principal
629,600
480,592
700,922
98,292
435,540
Debt service - interest
44,450
31,171
16,154
675
20,142
Capitafoutlay
9,150,703
5,118,725
8,071,720
10,097,491
26,258,936
Total expenditures
137,234,892
128,766,332
133,648,256
136,728,532
158,241,270
Revenues over (under) expenditures
410,264
2,691,337
3,942,820
(618,903)
(5,428,967)
Other financing sources (uses)
Transfers from other funds
-
-
182,811
896,939
850,425
Transfers to other funds
(398,639)
(577,192)
-
(1,004,309)
(880,273)
Installment purchase obligations
387,981
-
1,608,547
Total other financing sources (uses)
10,658
577,192
182,811
107,370
1,578,699
Net change in fund balances
$ 399,606 $
2,114,145
$ 4,125,631 $
726,273 $
3,850,268
Ratio of debt service to non - capital
expenditures
0.53%
0.42%
0.57%
D.08%
0.35%
Source: Chapel Hill- Carrbcm City Board of Education, North Carolina, Annual Financial Reports.
Note. Expenses for 2007 and before are not comparable to 2006 (and after) expenses due to a change in the Uniform Chart of Accounts
required to be used by all Local Education Agencies in North Carolina.
4 -5
52
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Governmental Funds
Fund Balances
Last Ten Fiscal Years
Year Ended June 30
eneral Fund
Reserved
Unreserved
Ital General Fund
Other Governmental Funds
Reserved
Unreserved (deficit), reported in
Special Revenue Funds
Capital Projects Fund
tal all other governmental funds
Year Ended June 30
General Fund
Reserved
Unreserved
Nonspendable
Restricted
Assigned
Unassigned
Total General Fund
All Other Governmental Funds:
Reserved
Unreserved (deficit), reported in
Special Revenue Funds
Capital Projects Fund
Nonspendable
Restricted
Assigned, reported in
Special Revenue Funds
Unassigned, reported in
Special Revenue Funds
Total all other governmental funds
2004 2005 2006 2007 2008
$ 1,425,638 $
431,966
$
605,293 $
1,173,547
$
1,210,499
1,166,249
3,195,773
4,954,863
5,640,941
4,333,818
$ 2,591,887 $
3,627,739
$
5,560,156 $
6,814,488
$
5,544,317
$ 534,866 $
855,811
$
431,875 $
5,622,675
$
3,647,263
711,927
838,723
818,723
828,491
880,818
(1,566,113)
(1,623,348)
(885,171)
(5,573,306)
1,080,333
(3,167,944;
$ (319.320) $
71.186
$
365.427 $
877.860
$
1,360,137
2009
2010
2011
2012
2013
$ 1,569,752
$
1,034,519
$
$
-
$
5,160, 768
7,135, 658
-
-
-
1,080,333
972,818
941,271
443,625
528,824
758,515
-
3,652,913
3,222,913
3,222,913
-
_
6,675,445
6,123,908
2,841,362
$ 6,730,520
$
8,170,177
$
11,852,316
$
10,848,463
$
7,764,061
$ 605,816
$
1,226,320
$
-
$
-
$
-
899,663
875,082
-
(480,904)
(402,339)
-
-
-
-
-
425
-
2,580,114
2,875,070
2,184,666
28,970
11,169
-
-
-
-
-
(63,868;
$ 1.024.575
$
1.699.063
$
2.609,084
$
2.886,664
$
2.120,798
Source; Chapel Hill - Carrboro City Board of Education, North Carolina, Annual Financial Reports.
4 -6
53
CHAPEL MILL- CARRBORO CITY BOARD OF EDUCATION
Proprietary Fund - Food Service Operations
Expenses by Category
Last Ten Fiscal Years
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 -1964 = 100)-
4 -7
Expressed in Nominal Dollars
Year ended June 3C
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Purchased Food
$ 1,224,979
$ 1,311,961 $
1,291,420
$ 1,302,493
$ 1,466,999 $
1,599,210
$ 1,658,249 $
26,124 $
- $
-
SalariesandBenefits
1,474,549
1,424,904
1,385,297
1,382,146
1,528,029
1,519,284
1,441,004
1,482,891
1,284,983
1,211,722
Other
650,801
705,132
900,887
1,185,897
1,230,741
1,124,426
1,375,225
2,665,169
2,867,543
3.0991171
Totals
$ 3,350,329
$ 3,441,997 $
3,577,604
$ 3,870,536
$ 41225,769 $
4,242,920
$ 4,474,478 $
4,174,184 $
4,952,526 $
4,310,893
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 -1964 = 100)-
4 -7
Expressed in Constant Dollars
Year ended June 30
2004
2005
2006
2007 2008
2009
2010
2011
2012
2013
Purchased Food
$ 645,745 $
674,530 $
636,481
$ 625,141 $ 670,429 $
741,429 $
760,787 $
19,574 $
- $
-
SaiariesandBenefits
777,306
732,598
682,749
663,371 698,320
704,373
661,117
656,955
559,959
518,930
Other
343,069
362,536
444,005
569,180 562,457
521,309
630,938
1,180,731
1,249,594
1,327,245
Totals
$ 1,766,120 $
1,769,664 $
1,763,235
$ 1,857,692 $ 1,931,206 $
1,967,111 $
2,052,842 $
1,849,260 $
1,809,553 $
1,846,175
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 -1964 = 100)-
4 -7
54
CHAPEL HILL- CARRB ®R® CITY BOARD OF EDUCATION
Proprietary Fund - Food Service Operations
Revenues by Source
Last Teri Fiscal Years
Year ended June 30
2004
2005
Expressed in Nominal Dollars
2006 2007 2008 2009
2010
2011
2012
2013
Food Sales
$1,933,458
$1,676,680
$1,816,782
$1,990,981
$2,017,352
$2,012,284
$1,913,553
$1,913,273
$1,861,576
$1,785,164
Federal Reimbursements
898,473
986,446
1,042,779
1,097,491
1,215,885
1,402,498
1,386,853
1,489,132
1,697,467
1,863,739
Federal Commodities
133,068
109,017
129,094
146,978
170,504
193,434
299,074
159,160
161,631
187,786
Other
245,735
245,217
261,951
294,858
351,442
166,249
255,466
216,307
142,613
174,474
State/Local Reimbursements
73,705
206,234
578,066
122,000
386,177
505,161
668,556
248,848
270,470
236,610
Totals
$3,284,439
$3,223,594
$3,828,672
$3,652,308
$4,141,360
$4,279,626
$4,523,502
_$4,026,720
$4,133,757
$4,247,773
Year ended June 30
2004
2005
Expressed in Constant Dollars
2006 2007 2008
2009
2010
2011
2012
2013
Food Sales
$1,019,219
$ 862,046
$ 895,408
$ 955,585
$ 921,944 $
932,939
$ 877,918
$ 847,624
$ 811,222
$ 764,511
Federal Reimbursements
473,628
507,170
513,937
526,748
555,668
650,229
636,273
659,719
739,708
798,161
Federal Commodities
70,147
56,050
63,624
70,543
77,922
89,680
137,212
70,512
70,434
80,421
Other
129,539
126,076
129,103
141,519
160,611
77,077
117,205
95,829
62,147
74,720
State/Local Reimbursements
38,853
106,033
284,902
58,555
176,486
234,204
306,726
110,245
117,863
101,330
Totals
$1,731,386
$1,657,375
$1,886,974
$1,752,950
$1,892,631 $1,984,129
$1,958,129
$1,688,100
$1,739,227
$1,744,423
Source: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Reports.
Other revenue includes interest earned, gain on disposal of fixed assets, indirect costs not paid, and ether revenue.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index
for All Urban Consumers (Cpl -U) (Calendar years 1982 -1984 = 100).
Will
14 00o
1a 500
2.000 .
. .
. . . . . ..
. .. ... .
1Z &00 .
�
. .
. . . .
12,000
w �
11,5()0
.
�
.
10,500
.^ . .. .
. ... ...
. . . .
10,000
. .
.
9,500
.
. . .. . . .
9,000
. .
. — ... . ... . .. . >.... .
j
COm ƒ A«s 200
2007 3010 \ 2005 \ tom j
2011 2012 j 202 .
.. . � . ...
._>.... _.�.. _
. .. .. .. .�.�. ..a.
� « . ,
(/ Avg Daily
�. M _em .. l P p (
. � 0 �6§2 . - 2- 1- 0 — 2 7 — — _ /11,060 � �
� . . § . �111,614 . . 5 . � \ - 11,504
l Zg 1 «05 4 !
Sw
56
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Student Statistics
Last Ten Fiscal Years
Year Ended
June 30
Teaching
Staff
Average Daily
Membership
Pupil/
Teacher ratio
Student Attendance
Percentage
Students receiving free/
Reduced lunch percents e
2013
935
12,094
1113
95.80%
27.09%
2012
993
11,905
1112
96.00%
23.40%
2011
903
11,629
1113
96.03%
22.15%
2010
892
11,504
1113
96.01%
20.30%
2009
876
11,614
1113
95.95%
20.70%
2008
897
11,395
1113
95.84%
21.10%
2007
882
11,060
1113
95.76%
21.00%
2006
873
10,973
1113
96.08%
16.00%
2005
862
10,705
1112
96.24%
14.30%
2004
843
10,662
1113
95.56%
15.10%
Source: North Carolina School Report Cards
4 -10
57
CHAPEL HILL- CARRE ®R® CITY BOARD OF EDUCATION
Operational Expenditures per Pupil
Expenditures by Function
Last Ten Fiscal Years
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30
EXPRESSED IN CONSTANT DOLLARS
2004
2005
2006
2009 2010
2007
2012
2008
Average Daily Membership
$ 4,278 $ 4,094 $
10,662
3,842 $
10,705
10,973
881 917
11,060
861
11,395
Instructional
$
7,090
$
7,113 $
7,174
$
7,843
$
8,859
Support
2,334
2,390
2,291
2,477
1,845
Ancillary
29
29
44
56
4
Total Expenditures
$
9,453
$
9,532 $
9,609
$
10,376
$
10,708
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30
2009
2010
2011
2012
2013
Average Daily Membership
11,614
11,504
11,629
11,905
12,094
Instructional
$
9,228
$
8,924 $
8,927
$
8,816
$
9,055
Support
1,900
1,999
1,951
1,976
2,159
Ancillary
-
3
20
11
9
Total Expenditures
$
11,128
$
10,926 $
10,898
$
10,803
$
11,223
EXPRESSED tN CONSTANT DOLLARS
Year Ended June 30
2004
2005
2006
2007
2008
Instructional
$
3,737
$
3,657 $
3,536
$
3,764
$
4,049
Support
1,230
1,229
1,129
1,189
843
Ancillary
15
15
22
27
2
ITotal Expenditures
$
4,982
$
4,901 $
4,687
$
4,980
$
4,894
Source: Chapel Wi- Canbore City Board of Education, North Carolina, Annual Financial Reports.
The above operational expenditures per pupil include all govern mental funds_
Note Nominal dollars reflect actual dollars of the period of the transaction- Constant dollars reflect dollars having a
censtant 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
2009 2010
2011
2012
2013
Instructional
$ 4,278 $ 4,094 $
3,955 $
3,842 $
3,878
Support
881 917
864
861
925
Ancillary
- 1
9
5
4
Total Expenditures
$ 51159 $ 5,012 $
4,828 $
4,708 $
4,807
Source: Chapel Wi- Canbore City Board of Education, North Carolina, Annual Financial Reports.
The above operational expenditures per pupil include all govern mental funds_
Note Nominal dollars reflect actual dollars of the period of the transaction- Constant dollars reflect dollars having a
censtant 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 BOARD OF EDUCATION
FLW- 'rime Equivalent Governmental Employees by Function /Program
Last Ten Fiscal fears
Year ended June 30
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Officlals, Admins, Mgrs
Principals
21
16
19
16
16
16
17
17
16
17
20
18
21
19
21
19
38
19
24
22
Asst. Principals, Non - Teaching
19
20
20
20
19
23
22
23
23
22
Total Administrators
56
55
52
54
52
61
62
63
80
68
Elementary Teachers
203
212
228
426
439
434
431
431
459
415
Secondary Teachers
379
383
372
205
209
206
204
206
261
144
Other Teachers
261
267
273
251
249
236
257
266
273
376
Total Teachers
843
862
873
882
897
876
892
903
993
935
Guidance
29
28
33
40
39
37
39
39
39
44
Psychological
10
9
9
8
9
11
9
9
9
8
Librarian, Audio Visual
29
27
15
30
14
18
32
32
32
33
Consultant, Supervisory
14
14
13
16
20
28
15
15
15
17
Other Professionals
82
82
87
108
85
94
126
126
127
149
Total Professionals
1,063
107
1,082
1,138
1,116
1,125
1,175
1,187
1,295
1,254
Teacher Assistants
330
324
331
361
347
350
356
356
359
359
Technicians
33
32
21
12
45
23
28
28
26
13
Clerical, Secretarial
93
82
93
100
112
110
114
114
155
104
Service Workers
90
86
137
152
177
132
115
115
119
104
Skilled Crafts
25
25
22
23
-
27
26
26
26
27
1,634
1,626
1,686
1,786
1,797
1,767
1,814
1,82&
1,980
1,861
ITotalls
Source North Carolina Public Schools Stalisticaf Profile (2004 -2013 Editions)
4 -12
59
CHAPEL MILL- CARRRORO CITY BOARD OF EDUCATION
School Building Data
June 30, 2013
4--13
Year
Square
Current
Over! {Under}
Site
Built
Footage
Capacity
Membership
Capacity
Condition
ELEMENTARY SCHOOLS
Carrboro Elementary
1957
61,562
533
579
46
Good
Ephesus Elementary
1972
73,096
448
483
35
Good
Estes Hills Elementary
1958
57,029
527
558
31
Good
FP Graham Elementary
1960
68,513
538
513
(25)
Good
Glenwood Elementary
1952
54,412
423
510
87
Good
cDougle Elementary
1996
99,920
564
533
(31)
Very Good
Morris Grove Elementary
2008
90,221
585
561
(24)
Excellent
Rashkis Elementary
2003
95,729
585
503
(82)
Excellent
Mary Scroggs Elementary
1999
92,900
575
603
28
Very Goad
Seawell Elementary
1969
58,629
466
691
225
Good
MIDDLE SCHOOLS
Culbreth Middle
1969
108,058
670
685
15
Goad
McDougle Middle
1994
138,141
732
700
(32)
Very Good
Phillips Middle
1962
109,498
706
642
(64)
Good
Smith Middle
2001
136,054
732
760
28
Excellent
HIGH SCHOOLS
Carrboro High School
2007
148,023
800
911
111
Excellent
Chapel Hill High
1966
254,551
1,520
1,364
(156)
Good
East Chapel Hill High
1996
267,549
1,515
1,454
(61)
Very Good
Hospital School (School is a part of the
UNC Hospitals Facilities)
16
Phoenix Academy (Alternative School is a part of Lincoln)
28
ADMINISTRATIVE OFFICES
Transportation Center
5,089
Lincoln Center
72,932
4--13
.1
APPENDIX
61
Chapel Hill- Carrboro Schools
Allotment Formula — 2014.2015
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes TBD
Principal
1 for 12 months
1 for 12 months
l G 12 months
Assistant Principal
1 for 12 months
1 for 12 months
1: up to 600 ADM
2: 601- 1250 ADM
3: 1251 -1750 ADM
4: 1751- 2250 ADM
all Cu 12 months
Classroom teachers
Kindergarten-Third
1:21 ADM
Fourth- Fifth
1:26 ADM
Core subjects
l: 120 ADM
1:140 ADM
(teaching 5 classes at 1:24)
(5 sections at 1:28)
Mathematics
1: 120 ADM
(teaching five 1:24)
Vocational/ CTE
Dictated by the program
Dictated by the program
MOE
Electives
1: 140 ADM
1: 140 ADM
(5 sections at 1:28)
(teaching 5 sections at 1:28)
Dept. chair
No additional planning
Period; $1,200 stipend for 10
teachers per high school
08109
Academy Leader
No additional planning
period; $5,000 per Thematic
Academy &$5,000 for
Finance Academy 09110
Small classes
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 for FLA
l FTE per school for math
I FTE per school for ELA
1 FTE per school ELA
Pre -K
Program allocation
Pre- school Handicapped
Program allocation
ESL
(systemwide) 1:40
(systemwide) 1:40
(systemwide) 1:40
Cultural Arts:
Music (u�l FTE per 30
elective allocation
elective allocation
Music, PE, Art
classes
PE @1 FTE per 20 classes
ART u, 1 FTE per 30 classes
A -1
62
POSITION
ELEMENTARY
MIDDLE
I 11GH SCHOOL
Proposed Changes TBD
Elem Foreign Language
Serving grades 1 -5 in 09 -10
Allocation requires 3 periods
@30 minutes per each 1 -5
class or I FTE per 40
periods I FTE per 40 periods
Media Specialist --
1 FTE per school
1 FTE per school
1: up to 1000 ADM
1.5: 1001 -1500 ADM
2: 1501+ ADM
Math /Science Teacher
.5 FTE per school
Intervention Specialist
5 FTE
Guidance
I FTF, per school
I FTE per grade
CHS ADM =3FTE
CHHS ADM =5FTE
1 @ 11 MOE
ECHHS ADM =5FTE
others @ 10.5 MOE
1 @) 12 MOE others Cy)1 1
MOE
School Social Worker
l FTE per school
I FTE per school
1: up to 1000 ADM
1.5: 1001 -1500 ADM
2: 1501+ ADM
.5 a ECHHS 09 -10
In School Suspension
1 FTE (Teacher Assistant)
I FTE (Teacher Assistant)
per school
Student Assistance
1 FTE Ca3CHHS
.5 FTE @ ECHHS & CHS
09 -10
Nurses
1 per school
l per school
1 j2er school
Service Lcaming
I district wide
Athletic Director
Extra duty supplement
I FTE per school @ 1 1 moe
Assigned 2 teaching eriods
��
63
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Chan es T13D
Technology Specialist
1 FTE per school
(I I MOE)
1 FTE per school
(11 MOE)
1 FTE per school
(12 MOE)
504
Extra duty supplement
1 per school
.5 FTE n CHS 09 -10
Transition Facilitator
1 per schooI
Program Facilitator
.50 FTE per school
.50 FTE per school
I FTE per school
Ex £d - 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
T FTE per 30 - 35 caseload
Self - contained AIG (District -
wide)
district program
Gifted Specialist
1.5 FTE per school
1 FTE per school
Occupational Therapist
System allocation
System allocation
System allocation
Physical Therapist
System allocation
System allocation
System allocation
Teacher Assistant
1 FTE per K -3 class @ 210
day school year
.50 FTE per 4 -5 (u? 210 day
school year
1 per school
2: up to 1000 ADM
3: 1001+ ADM
(_q) 210 day school year
Ex Ed teacher assistant
per total student need
n 210 da school ear
per total school need
(c� 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
n 210 day school year
Technology Assistant
2 @@ each H.S.
Principal Secretary
1 er school n 12 MOE
[ per school u 12 MOE
1 per school @ 12 MOE
AP Secretary
1 per AP n 12 MOE
Clerical assistant/ HS
receptionist
.50 FTE: up to 500 ADM
1 FTE: 501+ ADM
u l I MOE
I per school @ I I MOE
1 per school @ 12 MOE
Network Support
District Allocation
"theater Tech
1 FTE C, 12 MOE
A -3
0
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Changes TBD
25 positions
49 positions
Co- curricular assignments
Bookkeeper
24 assignments
Activity Units ($467 ea.)
1 FTE per school C 12
10 units
40 units
MOE
Data Manager
1 FTE per school @ 12 MOE
1 FTE per school @ 12 MOE
1 FTE per school n 12
MOF,
Guidance Clerk
1 FTE per school @ 1 1 MOE
1: up to 1000 ADM
2: 1000+ ADM
1 a 12 months
other = 1 I months
Online Learning Asst.
1 FTE
Athletic Trainer
1 FTE
10 month year (August I -
May 30`h ); 40 hr week
Security Guard
2 FTE: school (I FTE O 6
hrs daily assigned after -
school/ evening hours)
Custodian
per formula based on square
per formula based on square
per formula based on square
footage and ADM
I footage and ADM
footage and ADM
ADM: Average Daily Membership or average student enrollment
FTE: Full Time Equivalent of a position
MOE: Months of Employment
Other position allocations
Elementary
Middle
High
Athletic Coaches
25 positions
49 positions
Co- curricular assignments
12 assignments
24 assignments
Activity Units ($467 ea.)
5 units
10 units
40 units
A -4
2014 -I5 NON - PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS
i
ACCOUNT oer ELEM MIDDLES HIGH !HOSPITAL No Chances for 2014 -15 Budfzet
STATE FUNDS:
allocated $40,000 in 06- 07;div
2.25
Instructional Supplies
per student
33.16
33.16
33.16
33.16
initial allotment from state
Textbooks
per student
-
-
-
-
initial allotment from state
At -Risk
per student
10.00
10.00
10.00
10.00
initial allotment from state
School Technology
per student
-
-
-
-
Travel - Principals
Duty Free Period
per school
-
-
-
-
Administrative Supplies & Postage
er student
3.69
3.69
5.53
LOCAL FUNDS:
per square ft.
0.032
0.032
0.032
Custodial Supplies Post 1990
per square ft.
Differentiated Pay
per cert staff
75.00
75.00
75.00
75.00
11 -12 allotment reduction
Field Trips
per student
2.70
2.70
2.70
2.70
same as 09 -10
Staff Development
per teacher
90.00
90.00
90.00
90.00
same as 09 -10
Safe SchoolsNiolence Prevention
per school
-
11,700
16,200
-
same as 09 -10
At Risk
per student
2.97
2.97
2.97
2.97
same as 09 -10
Instructional Supplies
per student
11.55
19.95
19.95
19.95
same as 13 -14
Cultural Arts
perschool
893.00
2,768.00
4,419.00
same as 10 -11
New Classroom Setup grades 1 -12
per classrm
500.00
500.00
500.00
-
same as 00 -01
New Classroom Setup Kindergarten
__per classrm
1,000.00
-
-
-
same as 00 -01
Technology software
per student
I -
-
-
-
Textbooks - special allotment
allocated $40,000 in 06- 07;div
2.25
same as 09 -10
13,333
Supplementary Books
per student
2.25
2.25
2.25
Media Center Supplies
per student
11.34
11.34
11.34
Co- curricular Activities
per school
-
14,400
48,600
Co- curricular Activities
per student
-
-
16.09
Travel - Asst. Principals
per Asst. Prin
430.00
430.00
430.00
Travel - Principals
per Principal
1,215.00
1,215.00
1,215.00
Telephone
per school size
Administrative Supplies & Postage
er student
3.69
3.69
5.53
Custodial Supplies Pre 1990
per square ft.
0.032
0.032
0.032
Custodial Supplies Post 1990
per square ft.
0.020
0.020
0.020
Copier/Equip Maintenance /Repair
District
-
-
-
SIT Funds
per school
1,028.00
1,028.00
1,028.00
Commencement
high school
2,718.00
A -5
65
r3
allocated $40,000 in 06- 07;div
2.25
same as 09 -10
11.34
same as 09 -10
-
same as 09 -10
-
same as 09 -10
-
same as 09 -10
1,215.00
same as 09 -10
same as 09 -10
3.69
same as 09 -10
-
same as 10 -11
-
same as 10 -11
-
District
514.00
same as 09 -10
same as 09 -10
65
r3
2014 -15 NON - PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS j
i
ACCOUNT I ear I ELEM I MIDDLE I HIGH IHOSPITAL lNo Changes for 2014 -15 Budget
Utilities - Electric per history increased 7% in 08 -09
Utilities - Natural Gas per history increased 7% in 08 -09
CAPITAL FUNDS Total Reduction
Replacement Equipment/Furniture per student 11.27 11.27 11.27 11.27 based on number of students
Purchase of Computer Hardware -60% per student 58.66 35.15 35.15 35.15 based on number of students
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67
Appendix B
NC State Department of Public Instruction
Allotment General Information FY 2014 -15
State Fund Allotment Formulas
The State of North Carolina allots funds to public schools on the following
basis:
Classroom Teachers
See Allotment Policy Manual, pages 43 -49.
Dollars associated with these positions are based on each LEA's average teacher
salary including benefits, rather than the statewide average teacher salary. This is a
position allotment and you must stay within the positions, rather than the dollars,
allotted. This calculation is necessary to determine your LEA's allotment per ADM
for charter schools.
Instructional Support Personnel
1 position per 218.55 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 ($90.67 per
ADM) and 50% is distributed based on number of poor children, per the Federal
Title I Low Income poverty data ($338.36 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 13 -14 Initial Allotment is .25 %.
Classroom Materials /Instructional Su lies /E ui ment
$28.38 per ADM plus $2.69 per 81h and 91h grade ADM for PSAT funding..
Driver Education
$191.92 per 9th grade ADM, includes private, charter, and federal schools.
Children with Special Needs
$3,768.11 per funded headcount. Child count is comprised of the lesser of the
December I handicapped headcount or 12.5% of the alloted ADM
AE;
Appendix B
Allotment Descriptions
Noninstructional Support (Clerical support, custodians and teacher substitute pay)
Distributed based on ADM ($235.93 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 PrincipaIs: One month per 98.53 in ADM
School Technology
No longer funded.
Staff Development
No longer funded.
Teacher Assistants
$971.75 per K -3 ADM
Textbooks
$14.26 per ADM in grades K -12.
Transportation
Based on an efficiency rated formula and local operating plans.
Vocational Education Months of Employment (MOEs)
Base of 50 MOEs per LEA with remainder distributed based on 8 -12 ADM.
-Hold harmless for merging LEAs. (Page 12 of the Allotment Policy Manual)
Dollars associated with these months are based on each LEA's average vocational
education teacher salary including benefits, rather than the statewide average salary.
This is a month of employment allotment and you must stay within the months,
rather than the dollars, allotted. This calculation is necessary to determine your
LEA's allotment per ADM for charter schools.
Vocational Education - Program Support
Base of $10,000 per LEA with remainder distributed based on 8 -12 ADM ($33.85)
'd
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2012 -13.
We
Appendix B
Allotment Descriptions
Federal Fund Allotment Formulas
Free Schools and Communities
Funding for alcohol and other drug abuse prevention programs. 91 % of total funds
are distributed based on (1) 70% based on LEA and private school ADM and (2)
30% based on LEAs with the greatest need for additional funds.
IASA Title 1 - Reading
One of the largest federal grant for CHCCS is for the reading recovery program in
the elementary schools. It provides funding to supplement and provide special help
to educationally deprived children from low income families. Estimated funding
projected by Washington.
IDEA Title VI -B Handicapped
Base Payment -Each LEA shall receive a base amount equal to a proportional share of
75% of the FY 1999 -00 IDEA Title VI-13 grant as calculated using the December
1998 headcount.
IDEA Title VI -B Preschool Handicapped
Base Payment -Each LEA shall receive a base amount equal to a proportional share of
75% of the FY 1997 -98 IDEA Title VI -B Preschool Grant as calculated using the
December 1996 headcount.
Vocational Education - Program Improvement
Seventy percent (70 %) of available funds are allotted based on the child population
in poverty ages 5 -17 ($48.08 per count). Thirty percent (30 %) of available funds are
allotted based on the age 5 -17 population ($3.89 per count).
IASA Title VI (formerly Chapter 2) Elementary and Secondary School
Improvement Amendment of 1988
Funding to help implement innovative education programs. 60% of funding is
based on ADM ($3.71 per ADM), including private schools. 40% of funding is
based on the December 1997 free lunch count ($8.22 per count).
WN
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2012 -13.
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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.
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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.
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Appendix D
Operating Budget
Description and Explanation of Line Items
Instructional (5000
5110 Regular Curricular Services:
Cost of activities that provide students in grades K -12 with learning
experience to prepare them for activities as workers, citizens, and
family members. They include cost of those individuals responsible
for providing school curriculum development and coordination as
well as lead teachers for regular instructional services. (Not
included are those programs designed to improve or overcome
physical, mental, social and /or emotional impediments to learning.
5200 Special Populations Services:
Cost of activities for identifying and serving students (in accordance
with state and federal regulations) having special physical
emotional, or mental impediments to learning. Also included are
those students identified as needing specialized services such
limited English proficiency and gifted education. They include
costs of those individuals responsible for providing school
curriculum development and coordination as well as lead teachers
for special populations services. (Certain categories of funds
require that expenditures coded here must be in addition to regular
allotments such as classroom teachers, textbooks, etc.)
5300 Alternative Programs and Services:
Cost of activities designed to identify students likely to be
unsuccessful in traditional classrooms and /or to drop out and to
provide special alternative and/or additional learning opportunities
for these at -risk students. They include cost of those individuals
responsible for providing school curriculum development and
coordination as well as lead teachers for alternative programs and
services. Programs include summer school instruction, alcohol and
drug prevention, extended day, services to help keep students in
school as well as alternative educational settings, instructional
delivery models, and supporting services for identified students.
5400 School Leadership Services:
Costs of activities concerned with directing and managing the
learning opportunities for students within a particular school. They
include costs of the activities performed by the principal and
assistant principals while they supervise and evaluate the staff
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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.
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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
conununity recreation activities, civic activities, activities of
custody and care of children, and conununity 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.
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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.
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