HomeMy WebLinkAboutAgenda - 09-30-2014 - 1-5ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 30, 2014
Action Agenda
Item No. 1 -5
SUBJECT: Joint Meeting — Board of County Commissioners, Chapel Hill - Carrboro City
Schools Board of Education and Orange County Schools Board of Education
DEPARTMENT: County Manager /Finance and PUBLIC HEARING: (Y /N) No
Administrative Services
ATTACHMENT(S):
As Listed in the "Background" Section
IINFORMATION CONTACT:
Bonnie Hammersley, County Manager
(919) 245 -2300
Clarence Grier, Assistant County
Manager /CFO, (919) 245 -2453
Tom Forcella, Superintendent, Chapel
Hill - Carrboro City Schools, (919) 967-
8211
Del Burns, Interim Superintendent,
Orange County Schools, (919) 732-
8126
PURPOSE: To discuss various issues related to policy and /or financial implications that are of
interest to the Board of County Commissioners, Chapel Hill - Carrboro City Schools Board of
Education and /or Orange County Schools Board of Education.
BACKGROUND: At the September 16, 2014 County /Schools Collaboration Meeting, members
agreed to structure this Joint meeting around the following agenda items:
1. Welcome and Opening Remarks — Chair Bedford, Chair Halkiotis, and Chair Jacobs
2
2. Chapel Hill - Carrboro City Schools ( CHCCS)- Overview of Approved FY 2014 -15
Budget
Chapel Hill - Carrboro City Schools will provide an overview of its FY 2014 -15 Approved
Budget, including impacts of Local and State funding. Note: 10 -day Student Membership
enrollment information will be provided at the meeting.
Attachment 2a: CHCCS September 23, 2014 Cover Letter
Attachment 2b: CHCCS FY 2014 -15 Approved Budget
Attachment 2c: Funding North Carolina's Public Schools — Changes Since FY 2008 -09
3. Orange County Schools (OCS) — Overview of FY 2014 -15 Budget
Orange County Schools will provide an overview of its FY 2014 -15 Budget, including
impacts of Local and State funding. Note: 10 -day Student Membership enrollment
information will be provided at the meeting.
Attachment 3a: OCS September 24, 2014 Cover Letter
4. Update on Cross - District Courses — Challenges and Opportunities
Both School systems will provide information related to Cross - District courses. See
Attachment 2a for CHCCS information and Attachment 3a for OCS information related to
this item.
5. Update on Living Wage — Affirming the Shared Goal
Discussion to aspire to provide living wages to all County and School district employees, and
to explain the steps being taken by each jurisdiction to move toward that goal. See
Attachment 2a for CHCCS information and Attachment 3a for OCS information related to this
item.
Regarding the County, the FY 2014 -15 Commissioner Approved budget increased
the Living Wage from $10.97 /hour to $12.76 /hour, effective July 1, 2014. This affected 95
temporary and seasonal County employees in the General Fund, at an increased cost of
$72,790.
FINANCIAL IMPACT: There is no financial impact tied directly to the discussion at this work
session; however, decisions that the Board of County Commissioners and Boards of Education
will make at subsequent meetings are likely to have significant implications for future capital and
operating budgets.
RECOMMENDATION (S): The Manager recommends that the Boards discuss the issues noted
and provide direction to staff, as appropriate.
Attachment 2a 3
"EL H
�CITY
Date: September 23, 2014
To: Bonnie Hammersley, Orange County Manager
From: Todd LoFrese, Assistant Superintendent for Support Services
Re: Joint Boards Meeting Materials
As requested, please find materials and information in support of the September 30, 2014 Joint Boards
Meeting agenda. We are looking forward to an informative and rich discussion about public education in
Orange County.
Our submission includes this cover sheet and an electronic version of our 2014 -15 Board of Education
Approved Budget. Key parts of this year's state budget included sizeable (and long overdue) teacher
raises, and additional state cuts to central office, transportation, and Teacher Assistants. Due, in part, to
flexibility restrictions, we made the tough choice to reduce 22 Teacher Assistant positions this year. To
partially offset this loss, we reduced average class size in grades 4 and 5 by 2 students. Attached please
find a two -page document prepared by the Department of Public Instruction that illustrates the erosion of
state support for our public schools.
Additional reductions were also necessary to balance our local budget. These included reductions to
central office salaries, gifted specialists, contracted services, and 15 part-time custodial positions. It
would have been much worse if it were not for the strong support of the Board of Orange County
Commissioners and our community. We are greatly appreciative of the property tax increase and
additional revenues provided to our schools. We will present an overview of our budget and district
priorities at the meeting.
As requested, we are also sharing some brief information related to cross - district enrollment in classes,
and a living wage.
Cross - district enrollment: This has been explored and attempted previously. Logistical factors,
different school schedules, travel distances and the desire to participate in after school activities
led to extremely low participation. Even our middle college program has available slots and we
believe that a child's inability to participate in athletics is a major factor in the program's
underutilization. We are currently reviewing policy requirements and exploring whether we may
be able to facilitate middle college students participating in athletics. We are also exploring
technology solutions to provide greater access to unique course offerings and schedules. Both
districts also have access to North Carolina Virtual Public Schools to provide unique course
opportunities. Opportunities with Durham Tech continued to be explored, especially due to the
state support of CTE programs. Many exciting programs, such as Project Lead the Way, are
drawing students to enroll in more CTE courses. These include bio- medical and engineering
pathways courses. We want to maximize the use of these funds and leverage the resources of
both organizations.
M
Living wage: At a recent collaboration meeting, we discussed our desires to pay a living wage to
our employees. Consecutive years of no wage increases have resulted in our classified employees
moving backwards with respect to inflation as well as introducing pay equity issues. In fact, over
the past 15 years, classified employees have only received, on average, 1.8% annually.
Fortunately, and thanks to the strong support of the Board of Orange County Commissioners, our
district was able to give all of our employees, including our classified employees, the equivalent
of a 3% increase. In addition, the district recently conducted a classified salary study and will be
implementing and recommending additional salary increases for our classified employees to
address market rate changes and pay equity issues.
C I T Y
Attachment 2b
:L HILL-
BOP,444,60
SCHOOL S
Board of Education's
Approved Budget
2014 -2015
August 14, 2014
TABLE OF CONTENTS
Page
Budget Message
Budget Message 1 -1
Organizational Chart 1 -6
Board Members and Principal Officials 1 -7
Principals 1 -8
Budget Calendar 1 -9
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 -6
Proprietary Fund -Food Services Operations (Revenues by
Source 4 -7
Proprietary Fund -Food Service Operations (Expenses by
Category 4 -8
Average Daily Membership 4 -9
Student Statistics 4 -10
Operational Expenditures Per Pupil 4 -11
Full -time Employees 4 -12
School Building Data 4 -13
Local Allotment Formulas
A -1
State Allotment Formulas
B -1
Revenue Sources Glossary
C -1
Description of Operating Budget Function Codes
D -1
Description of Recurring Capital Budget Categories
E -1
BUDGET MESSAGE
Chapel Hill --- Carrboro City Schools
2014 -16 Operating Budget Message
The General Assembly has approved the new state budget and it has been signed by the
Governor. Now that the state budget has been finalized, we have analyzed its impact on our
local operational plan. Administration is presenting budget recommendations this evening for
Board approval as well as approval of the associated budget resolutions.
Key highlights of the state budget include sizeable teacher raises and a modification of the state
teacher salary schedule to a five -step schedule. Teacher raises range from less than 1 percent to
almost 20 percent, depending on where one falls on the schedule. Teachers will no longer
receive longevity; rather the new schedule includes it. The state provided for either a 1.8 percent
increase or $1,000 for building administrators and a $500 increase for classified employees and
central office administrators. Other budget changes included small cuts to central office and
transportation.
The state budget also reduces the teacher assistant allotment by 22 percent. State leaders have
stated that this money has been shifted to teacher positions to lower class sizes in elementary
grades. As a result our district will receive additional teacher positions this year. State leaders
have also stated that local districts have the flexibility to move the money back to teacher
assistants. While this is true, that flexibility is limited in that we may only exchange the new
teacher positions for dollars at the lowest step on the teacher schedule. As a result, to offset the
22 percent reduction, we would need to exchange 8 more teacher positions than the extra
positions received. This is clearly not desired and our recommendations in the abstract reflect
this.
There were small reductions to transportation and central office. Another provision in the state
budget states, "Local boards of education shall submit proposals to establish a local program to
provide differentiated pay for highly effective classroom teachers to the Senate
Appropriations /Base Budget Committee, the House Committee on Appropriations, and the Joint
Legislative Education Oversight Committee by January 15, 2015. As part of our strategic plan,
we have been working on a local program for this purpose. Compensation work is extremely
complex and will require the assistance and expertise from outside experts. We are
recommending that $150,000 be included in the local operational plan to support the creation of
a new compensation plan in collaboration with our teachers.
1 —1
Budeet Recommendations:
Salaries: Our operational plan was originally built on the premise that all employees would
receive a 3 percent salary increase. Employees have gone nearly 6 years with only a single 1.2
percent raise a few years ago. Insurance co -pay increases and declining benefits have resulted in
our employees falling further and further behind financially. We have also seen our ability to
recruit and retain talent negatively affected by what we can pay our employees. While the state
provided a sizeable teacher raise, it did not do right by all of our employees. The state did not
provide enough funding to keep our classified employees and administrators current with
inflation (most employees only received a $500 increase) let alone address our recruitment and
retention issues. We are recommending that the district provide an additional local raise to make
up the difference between what was provided by the state and 3 percent for our classified
employees, school based administrators, and central office administrators. Our original budget
plan included $1,450,000 to provide all employees a 3 percent raise. Since the state authorized
teacher raises at nearly double this amount and since the state did not provide similar levels of
funding for other staff, we will need to increase our budget for salary increases for other staff.
In addition, the state teacher salary schedule changes will result in a few teachers receiving less
than a 3 percent increase. We are recommending a one -time bonus be provided so they receive
at least 3 percent more pay than last year. We have also presented the results of a classified
salary study and are in the midst of an administrative salary study. Accordingly, we have
reserves to address salary equity and market pay issues identified in the studies, beginning first
with those most out of line. In total, the district will need $2,500,935 to support these salary
changes. Employees receiving local salary increases must have been employed by the district
and have started working prior to July 1, 2014. Employees who were new to the district in 2013-
14 would receive the local portion of their increase at their anniversary date.
Central Office and Transportation Reductions: We do not recommend accepting the state
reductions for these areas. As a result, we will need to increase our local budget in these two
areas.
Teacher Assistants: As previously presented, the General Assembly reduced teacher assistant
funding by approximately 22 percent or approximately $800,000. They moved the funding to
classroom teacher positions to fund class size reductions at the elementary level. While state
legislative leaders stated we could move it back to fund teacher assistants, financially it is an
unwise course of action. It is recommended that we accept the state teacher assistant funding
reduction. This will result in a loss of approximately 22 teacher assistant positions. We
recommend changing the allocation formula to be one teacher assistant for every four classrooms
in grades 4 and 5. We would then use the extra teacher positions to allocate teachers at a class
size of 24. This is two fewer students than our current formula. Recall that just a few years ago,
we were dealing with some grade 4 and 5 classrooms containing 31 students. In addition to a
class size decrease, this would also result in significantly fewer instances of 415 combination
1 -- 2
classes. Many of our principals have already received SIT support and have requested an
exchange of teacher assistants to avoid having a 415 combo.
Hiring Bonuses: In July the Board approved the use of $60,000 for hiring bonuses for the 2014-
15 school year in designated high needs areas. We must now add funding for that expenditure to
the budget.
State Mandates: We had previously requested additional local funds to support the Read to
Achieve six -week summer reading camp for non - proficient grade 3 students as required by state
law. Legislative changes have provided greater flexibility and reduced the number of days
students must attend the camp. As a result we do not need the additional $50,000 requested.
However, all districts must develop and submit a local differentiated pay plan. As previously
mentioned we need $150,000 in additional funding to support the development of our local plan.
After accounting for these changes along with other aspects (retirement rate changes, medical
insurance, unemployment, etc.) of our local plan and after considering our local revenue growth,
we arrive at a budget shortfall of $911,130. Therefore we are recommending a total of $911,130
in budget reductions to balance our budget based on the aforementioned changes. The list and
brief descriptions are presented below. The budget reductions represent the list of reductions
that had Board consensus in July and the custodial services recommendation.
As the Board is aware, these recommendations were being made after several opportunities for
input and feedback. Many of these were brainstormed with principals and Board members at the
Board planning retreat. We also conducted a "focused dialogue" to gain feedback and input of
our parents and teachers. We modified our original recommendations based on feedback at the
focused dialogue. A public hearing has been held and most of these budget reductions have been
discussed at multiple Board meetings this past spring and summer. Ultimately we sought to
minimize the impact at the schools the best we could, given our past history of reductions and the
current situation.
Item
FTE
Amount
Central Office Reorganization Salary Reduction
25,000
Reduction in Central Office Contracted Services
60,000
Northside Start -up Reduction
32,000
NCVPS Local Reserve Reduction
150,000
Class Size Minimums at Secondary Level (2.2FTE)
2.2
157,326
Reduce Gifted Specialists (4.5 FTE)
4.5
321,804
Reduce Driver Education Local Subsidy
40,000
Custodial Reductions
6
125,000
Total
12.7
$ 911,130
1-3
Central Office Salaries: We looked internally at central office for possible reductions as we have
had multiple administrative vacancies. We reorganized roles and responsibilities to make our
central office operations more efficient and sought to reduce expenditures for central office
salaries. We had targeted a net reduction of $50,000. As we have shared with the Board, it has
become increasingly difficult to recruit and hire central office employees. We remain concerned
about losing talented prospects to other districts and as a result are only recommending a net
salary reduction of $25,000.
Central Office Contracted Services: We have identified and recommend making reductions to
contracted services totaling $60,000
Northside Start-up Funding: When we open anew school we provide an additional $32,000 for
professional development start -up related needs. Now that the school is open and operating, this
funding will be reduced as has been customary following the opening of a new school. This is a
net budget savings of $32,000.
NCVPS Local Reserves: We have evaluated our current online course enrollment levels and feel
that a portion of our local NCVPS reserves can be reduced by $150,000.
Class Size Expectations: Last year we began the process of holding to some basic minimum
class size expectations. In reality we should always look at our course offerings and student
interests to determine which courses will be offered. This year we had proposed a budget
reduction of 3 FTE or $210,000 by continuing the process. We have achieved a net reduction of
2.2 FTE across the secondary level. We fell short of our target primarily due to ensuring most
students could continue their studies and complete their sequence. In total, this is a net budget
reduction of $157,326. All reductions would be handled through attrition and /or reassignments.
Gifted Specialists: After receiving feedback from the focused dialogue, administration revised
our recommendations for gifted specialist reductions. We recommend elementary staffing to be
as follows: 1 FTE per school (previously 1.5 FTE), plus 1 FTE to support all schools. At the
middle school level, staffing would remain untouched at I FTE per school. This is a total
recommended reduction of 4.5 FTE or $321,804. All reductions of permanent staff would be
handled through attrition and/or reassignments.
Driver Education Local Subsidy: Last year the General Assembly made additional cuts to the
driver education budget. In response, the Board approved a $40,000 subsidy so students would
not be charged to participate. We have completed the year and have not needed any of the
subsidy and therefore recommend eliminating $40,000 from our local budget. The General
Assembly has stated that they intend to eliminate state support for driver education in 2015 -16.
1 -4
Custodial Reductions {Contract PT positions and consolidate FT employ The custodial
reductions will change some district - staffed schools to the custodial service next year. Currently,
eleven of our nineteen schools are cleaned by a contractor in the evening. All of our schools are
staffed with district employees during the day. In schools that are not currently contracted, we
would eliminate part -time positions and consolidate full -time employees. Three of the eight
district- staffed schools would be changed to the custodial service. We would request that part -
time employees be offered employment with the contractor. As full -time employees retire or
resign, we would transition the remaining schools to the custodial service over time. Since the
July meeting, we have met with all employees potentially impacted by this change. All of the
part -time employees were either retirees or have a full -time job elsewhere. In addition we
evaluated our staffing levels and due to current vacancies, 3 fewer part-time employees are
impacted and only 3 full -time employees would need to be reassigned to another school.
This would require a reduction in force in accordance with Policy Code 7921, 12 part-time
employees would lose positions with the district resulting in a budget reduction of $125,000. At
the July meeting, additional information on the financial aspect of this recommendation was
requested. An overview of the recommended changes and calculations are attached to the
abstract.
Thanks to the strong support of our community and the Orange County Commissioners, we have
been able to hold onto many of the positions, resources, and supports for students that would
have otherwise been cut over the past several years. We began the budget process last year with
a $2.2 million hole due to the exhaustion of our undesignated fund balance. That hole no longer
exists as all positions and services are funded. While we will continue to experience budget
challenges for the next several years, we are in a much better financial position.
Sincerely,
4imwAa
Thomas A. Forcella
Superintendent
1 -5
CHAPEL HILL -
ARRBORO
CITY SCHOOLS
Organizational Chart
2013 -14
Jean Parrish, Coordinator, AVID & Gifted Education
Princivals and Assistant Princivals
Elaine Watson - Grant, Coordinator, Dual Language & World
Debby Atwater, Coordinator, 21st Century Learning
Theresa Grywalski, Coordinator, Arts
Kaihi Breweur, Director, Career & Technical Education (CTE)
Nyree Sullivan, Coordinator, Elementary English Language Arts
Marian Dillahunt, Coordinator, Secondary English Language Ails & Social Studies
Scarlet[ Steinert, Coordinator, Healthful Living
Amanda Hartness, Director, Learning Intervention Services
LuAnn Malik, Coordinator, Math
Vacant, Coordinator. Science
William Frenzel, Director, Head StaCUPreK
Thea Wilson, Coordinator, Preschool DisabilitieslEarIv Intervention I
Scarlett Steinert, Coordinator, Athletics
Vacant, Coordinator, ESL
Nancy Kueffer, Coordinator, Positive Behavior Intervention &
Stephanie Willis, Coordinator. Health Services
Graig Meyer, Director, Student Equity
Jefr Reilly, Coordinator, Student Services
Mary Ann Baldwin, Coordinator, Exceptional Children
Nancy Kueffer, Coordinator, Exceptional Children Compliance
Jonathan Scott. Chief Accountant
Gunderson, Coordinator, Teacher Recruitment &
I Liz Cartano, Director, Child Nutrition I
Catherine Mau, Coordinator, Student Enrollment
Jim Ellis, Director,
Mary Roberts, Director, After - School Programs
Graig Meyer, Director, Volunteer Services
Doug Noel], Director, IT Operations
Debby Al water, Coordinator, 21st Century Learning
Revised September Z013
1 -6
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 -7
Chapel Hill — Carrboro City Schools
Principals
Principals
JilIian 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 EIementary 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
Keri Litwak
Scroggs Elementary School
Beverly Rudolph
Culbreth Middle School
Debra Scott
McDougle Middle School
Jonathan Enns
Phillips Middle School
Phillip Holmes
Smith Middle School
Laverne Mattocks
Carrboro High School
Eileen Tully
East Chapel Hill High School
Sulura Jackson
Chapel Hill High School
John Williams
Phoenix Academy High School
Nancy Yoder
Hospital School, UNC Hospital
1-8
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 -9
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
.tune 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
1-10
BUDGETS
Combined Operating Budget
Revenues and Expenditures
REVENUE
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPRV
Total Local Revenue
63,279,711
63,908,799
67,205,662
67,685,177
68,580,159
69,351,367
69,350,886
Total State Revenue
61,871,240
58,294,480
63,388,137
63,388,137
64,200,000
59,064,223
59,064,223
Total Federal Revenue
3,986,672
4,311,623
51056,913
5,056,913
4,392,000
4,392,000
5,624,802
TOTAL REVENUE
$ 129,137,623
$ 126,514,902
$ 135,650,712
$ 136,130,227
$ 137,172,159
1 $ 132,807,590
$ 134,039,911
ALLOCATIONS
INSTRUCTIONAL PROGRAMS
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPRV
Regular Instructional Programs
$ 66,718,256
$ 61,001,333
$ 69,625,268
$ 66,423,025
$ 69,770,966
$ 68,710,722
$ 68,002,153
Special Programs
17,459,392
18,714,836
18,654,475
19,394,363
18,896,575
18,965,439
18,698,124
Alternative Prog. and Services
4,092,397
5,274,843
5,684,895
5,750,680
5,886,318
5,585,915
5,519,988
Co- Curricular Activities
2,007,620
2,190,781
1,903,408
2,173,471
2,085,287
1,940,321
2,086,729
School Leadership
4,338,036
4,175,978
4,337,752
4,256,607
4,423,891
3,873,891
3,809,085
School Based Support Services
11,771,361
11,387,225
11,987,126
11,661,909
10,668,962
11,913,162
12,091,156
Other
632,665
773,101
772,832
615,216
739,340
759,340
676,520
TOTAL INSTRUCTIONAL PROG.
t 107,019,727
103,518,097
112,965,756
110,275,271
112,471,339
111,748,790
110,883,754
SUPPORT SERVICES
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPRV
Instructional Support Services
2,413,155
2,583,078
2,623,285
2,377,873
2,652,721
2,652,721
2,869,505
Administrative Leadership
2,671,205
2,895,306
3,031,294
3,134,680
3,441,377
3,492,377
3,469,677
Technology Support Services
1,825,930
2,111,846
1,904,231
1,978,751
2,092,940
2,018,940
2,120,097
Operational Support Services
11,007,056
11,802,174
11,652,182
12,489,974
13,605,636
10,245,259
10,930,337
Financial and Human Services
2,084,191
1,909,057
1,935,032
1,957,882
1,829,242
1,709,242
2,031,088
TOTAL SUPPORT SERVICES
20,001,537
21,301,461
21,146,024
21,939,160
23,621,916
20,118,539
21,420,704
OTHER SERVICES
Community Relations
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPRV
237,540
189,927
238,569
2117,721
242,462
242,462
254,922
Charter School Funds
554,680
539,245
554,680
527,076
554,680
554,680
554,680
Child Nutrition Supp./Transfers
272,268
265,017
269,461
269,461
270,000
270,000
270,000
Community Schools Transfers
11,761
11,761
11,761
-
11,761
11,761
-
State Textbooks
Other
1,040,112
689,393
464,461
652,239
655,850
TOTAL OTHER SERVICES
2,116,361
1,695,343
1,538,932
1,666,497
1,078,903
1,078,903
1,735,452
TOTAL OPERATING EXPENSES 1 $ 129,137,623 1 $ 126,514,901 1 $ 135,650,712 1 $ 133,880,928 $ 137,172,159 1 $ 132,946,234 $ 134,039,911
Per Pupil Expenditures I $ 10,662 1 10,445 1 $ 11,0811 $ 10,936 1 $ 11,086 1 $ 10,774 1 $ 10,863
Orange County Budget Office form
2 -1
CHAPEL HILL - CARRBORO CITY SCHOOLS
2014 -2015 Local Fund Revenue Projections
$302 per pupil increase
County Appropriation
2012 -2013
2012 -2013
2013 -14
2013 -14
2014 -15
2014 -15
2014 -15
Projected Student Enrollment
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPR
State projection of Students
12,129
12,129
12,256
12,256
12,388
12,353
12,353
Less: Out -of- County Tuition Paid
(157)
(157)
(131)
(131)
(131)
(131)
(131)
Existing Charter School students
140
140
117
117
117
117
117
Total County Resident Students
12,112
12,112
12,242
12,242
12,374
12,339
12,339
County Appropriation
$ 3,167
1 $
3,167
$
3,269
$
3,269
$ 3,499
$ 3,583
$ 3,571
Special District Tax
$ 1,577
1 $
1,577
$
1,752
$
1,752
$ 1,759
$ 1,764
$ 1,764
LOCAL REVENUES
2012 -2013
2012 -2013
2013 -14
2013 -14
2014 -15
2014 -15
2014 -15
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPR
County Appropriation
38,368,205
38,368,205
40,019,098
40,019,098
43,294,816
44,204,668
44,066,106
Special District Tax
19,101,442
19,470,218
21,446,134
21,446,134
21,767,826
21,767,826
21,767,826
Prior Year Special District Tax
300,000
231,482
300,000
300,000
300,000
300,000
300,000
Fair Funding
494,000
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
75,000
Tuition - Regular School
160,000
173,573
170,000
170,000
170,000
170,000
170,000
Tuition - Preschool
380,000
277,099
380,000
385,155
380,000
380,000
380,000
Fines & Forfeitures
375,000
311,457
375,000
375,000
375,000
375,000
375,000
ABC Revenue
38,000
38,000
41,800
41,800
41,800
41,800
41,800
Interest Earned on Investments
85,000
42,140
50,000
50,000
50,000
50,000
50,000
Medicaid Reimbursements
300,000
873,840
325,000
325,000
325,000
325,000
325,000
Miscellaneous Revenue
195,151
338,956
196,717
309,424
196,717
196,717
196,154
Indirect Cost
170,000
128,002
110,000
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
1,000,000
TOTAL LOCAL REVENUES
$ 63,279,711
$ 63,908,799
$ 67,205,662
$ 67,685,177
$ 68,580,159
$ 69,490,011
$ 69,350,886
Net Increase in Revenues: $ 2,145,224
Increase in per pupil appropriation
$ 4,046,926
Increase in special district tax
321,692
Decrease in appropriated FIB
(2,222,913)
Net Increase in Local Revenues
$ 2,145,705
Budget Assumptions
1. Appropriation is based on the State's projected enrollment of 12,353.
2. The County increased the per pupil appropriation from $3269 to $3571.
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.
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 Local 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
Local Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPVD
5110 Regular Instructional Services
21,138,213
20,049,058
22,158,447
19,934,426
22,749,016
23,005,283
23,145,908
5112 Cultural Arts Services
174,691
151,622
185,783
147,435
192,160
192,160
212,653
5113 Physical Education Curricular Services
258,455
43,160
261,264
74,667
85,000
274,123
274,123
5114 Foreign Language CurficuiarServices
152,967
141,610
155,297
119,111
163,127
163,127
163,127
5116 Homebound /Hospitalized Curricular Ser.
552,424
131,136
556,068
167,924
578,817
578,817
578,817
5120 CTE Curricular Services
376,025
444,300
378,741
366,269
388,152
388,152
388,152
5210 Special Populations Services
6,526,981
7,819,231
7,178,516
8,225,908
7,860,575
7,476,693
7,754,560
5211 EC Homebound Curricular Services
6,120
6,120
-
-
6,304
5220 CTE Children w /Disabillities Curricular
492,574
25,172
495,821
22,460
25,000
25,000
35,110
5230 Pre -K Children w /Disabilities Curricular
117,058
163,560
274,730
121,895
150,000
150,000
188,075
5240 Speech and Language
737,232
602,880
739,550
697,433
605,000
773,746
683,514
5260 Academically Gifted
949,932
1,023,369
1,027,760
1,085,464
1,000,000
1,500,000
754,224
5270 ESL Services
981,583
1,127,319
987,548
1,266,773
1,200,000
1,200,000
972,781
5310 Alternative Instructional Services
103,699
160,853
222,620
135,957
170,000
229,597
195,223
5320 Attendance /Social Work Services
693,808
581,647
698,075
743,410
692,000
692,000
725,097
5330 Remedial and Supplemental
265,663
386,968
248,070
499,682
421,000
421,000
386,280
5340 Pre -K Services
503,328
480,703
508,046
629,154
528,461
528,461
527,475
5353 Summer School
86,374
71,292
86,646
60,249
138,657
138,657
77,657
5401 Principal's Office
1,112,286
931,641
1,117,429
960,676
1,123,111
1,123,111
1,060,455
5402 Assistant Principal
947,784
815,361
907,606
983,214
929,780
929,780
927,630
5404 School Building Support
1,340,935
1,952,861
1,423,205
1,927,899
1,468,654
1,468,654
1,378,655
5501 Athletics
1,486,457
1,555,327
1,426,017
1,553,176
1,452,990
1,452,990
1,454,432
5502 Cultural Arts
194,118
192,141
195,588
195,469
200,802
200,802
200,802
5503 School Clubs /Student Organizations
327,045
327,675
281,803
326,105
282,829
282,829
282,829
5504 Before /After School Care
148,203
115,638
148,463
98,721
148,666
148,666
148,666
5810 Education Media
992,460
1,061,729
1,073,999
1,132,773
1,111,138
1,111,138
1,111,138
5820 Student Accounting
405,897
493,321
455,280
648,619
468,216
468,216
468,216
5830 Guidance Services
1,927,575
1,680,454
1,939,485
1,758,483
1,850,000
1,850,000
2,024,783
5840 Health Services
816,788
1,259,395
934,285
1,486,796
972,469
972,469
1,302,659
5841 ABC /Health Services
38,000
65,284
38,011
54,233
38,011
38,011
41,800
5850 Safety and Security
1,015,126
1,085,014
1,067,922
1,195,159
1,085,908
1,085,908
1,163,746
5860 Instructional Technology
70,000
1,798
70,000
3,178
72,100
72,100
72,100
5870 Staff Development
348,969
547,939
479,194
395,888
434,194
454,194
454,194
5890 Volunteer Services
277,823
216,468
279,838
193,528
289,346
289,346
196,526
5000 TOTAL INSTRUCT.SERVICES
45,566,593
45,705,926
48,007,226
47,212,134
48,875,179
49,685,031
49,357,710
SUPPORT SERVICES
6110 Regular Curricular Support
1,132,560
996,532
1,137,109
851,802
1,114,707
1,114,707
873,490
6113 Physical Education Support
76,767
95,088
76,436
97,773
97,773
95,436
6115 Technology Curricular Support
87,970
108,782
94,795
111,850
111,850
96,421
6120 GTE Curricular Support
128,081
109,200
128,811
108,809
132,201
132,201
135,406
6100 Sub -total Regular Instruction Support
1 1,260,641
1,270,469
1,469,790
1 1,131,842
1 1,456,531
1 1456,531
1,200,753
2 -3
Local Fund Budget Summary
Summary by Purpose Code
SUPPORT SERVICES (continuedl
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPVD
6201 Children w /Disabilities Support
76,707
235,307
76,982
225,855
79,144
79,144
147,803
6207 ESL Support
71,629
50,163
71,629
54,697
71,629
71,629
71,629
6200 Sub -total Special Populations Support
148,336
285,470
148,611
280,552
150,773
150,773
219,432
200,000
8400 Intrafund Transfers
604,000
TOTAL LOCAL FUND BUDGET
63,279,711
63,908,798
67,205,662
65,470,856
1 68,580,159
69,490,011
6304 Pre -K Readiness /Remedial Services
30,171
29,325
30,362
37,646
31,144
31,144
32,508
6300 Sub-Total Admin. Staff /Alternative Prog.
30,171
29,325
30,362
37,646
31,144
31,144
32,508
6400 Technology Support
1,825,930
2,039,311
1,904,231
1,978,751
2,018,940
2,018,940
2,046,097
6510 Telephones
104,083
98,383
119,083
67,998
119,083
119,083
119,083
6520 Printing and Copying Services
329,476
302,055
329,485
304,425
329,492
329,492
512,349
6530 Public Utility and Energy Sery (new)
3,658,586
3,335,197
3,788,586
3,553,001
3,788,586
3,788,586
3,788,586
6540 Custodial Services
1,719,423
1,495,821
2,006,317
1,418,975
2,068,527
2,068,527
1,558,576
6550 Transportation
644,635
866,272
760,570
898,180
779,164
779,164
785,130
6580 Maintenance of Plant
2,473,361
2,725,371
2,696,696
2,861,413
2,824,407
2,824,407
2,866,613
6500 Sub -total Operational Support
8,929,564
8,823,099
9,700,737
9,103,992
9,909,259
9,909,259
9,630,337
6611 Financial Services
778,170
524,033
783,595
893,463
802,285
802,285
870,863
6613 Risk Management
301,000
286,920
311,000
254,284
311,000
311,000
311,000
6621 Human Resource Services
535,570
621,356
589,135
693,586
595,957
595,957
849,225
6600 Sub -total Financial /Human Resources
1,614,740
1,432,309
1,683,730
1,841,333
1,709,242
1,709,242
2,031,088
6720 Research and Evaluation
375,169
356,819
376,490
374,670
381,273
381,273
464,681
6700 Sub -total Student Accountability
375,169
356,819
376,490
374,670
381,273
381,273
464,681
6910 Board or Education
65,563
72,485
65,563
82,993
69,563
69,563
65,563
6920 Legal Services
90,000
119,379
100,000
65,772
100,000
100,000
100,000
6930 Audit Services
60,000
52,518
60,000
52,584
60,000
60,000
60,000
6941 Office of the Superintendent
228,132
220,084
233,108
192,483
235,940
235,940
240,595
6942 Assistant Supt of Instruction
1,524,288
1,305,168
1,741,693
1,479,035
1,885,671
1,985,671
1,814,122
6943 Assistant Supt of Supp Sery
331,603
564,844
454,111
667,273
462,741
462,741
853,397
6950 Public Relations
237,540
189,927
238,569
217,721
242,462
242,462
254,922
6900 Sub -total Other Support
2,537,126
21524,405
2,893,044
2,757,861
3,056,377
3,156,377
3,388,599
6000 TOTAL SYSTEMWIDE SUPPORT
16,721,677 1
16,761,207
18,206,995
17,506,647
18,713,539 1
18,813,539
19,013,495
TRANSFERS
8100 Charter School Funds
554,680
539,245
554,680
527,076
554,680
554,680
554,680
8100 Child Nutrition Transfers
225,000
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
8100 Other Transfers
200,000
61,657
200,000
200,000
200,000
200,000
8400 Intrafund Transfers
604,000
TOTAL LOCAL FUND BUDGET
63,279,711
63,908,798
67,205,662
65,470,856
1 68,580,159
69,490,011
1 69,350,886
Orange County Budget Office form
Est. expenditures for 2043 -14 are not final.
2 -4
CHAPEL HILL - CARRBORO CITY SCHOOLS
2014 -2015 CONTINUATION & EXPANSION BUDGET REQUEST
CHAPEL HILL - CARRBORO CITY SCHOOLS
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 $5378 $ 102,300
Anticipated increase in state retirement employer match rate - from 14.69% to 15.21% 193,273
Legislated Employee Salary Increase -7% avg. for teachers; approx 3 % for other employees 2,500,935
Mandate for Differentiated Pay Plan 150,000
Subtotal S 2,946,508
Continuation of Current Services
1% Unemployment Insurance Reserve
$
50,000
Equal Opportunity Contract
Northside Start-up Reduction
30,000
Reserve Fund for Homeless Transportation, Section 504 Program, and Interpreter Services
150,000
50,000
Sales tax charge on contracted services
Reduce Gifted Specialists (4.5 )~TE)
150,000
Subtotal
$
280,000
Subtotal - Continuation Budget
$
3,226,508
EXPANSION BUDGET REQUEST:
Signing Bonuses 2014 -15
$
60,000
Additional Custodian for Culbreth Science Wing Addition
39,349
Subtotal - Expansion Budget
$
99,349
GRAND TOTAL - BUDGET REQUEST
$
3,325,857
NET INCREASE IN REVENUES
2,145,705
BUDGET SHORTFALL
$
(1,180,152)
STATE BUDGET REDUCTIONS (to cover locally):
3% Central Office Salary Reduction PRC002 $ (20,423)
1% Transportation Reduction PRC056 (12,828)
Local Savings from Loss of Longevity Pay for Teachers 302,273
GRAND TOTAL OF LOCAL BUDGET SHORTFALL (911,130)
Local Reductions
Central Office Reorganization Salary Reduction
$ 25,000
Reduction in Central Office Contracted Services
60,000
Northside Start-up Reduction
32,000
NCVPS Local Reserve Reduction
150,000
Class Size Minimums at Secondary Level (2.2 FTE)
157,326
Reduce Gifted Specialists (4.5 )~TE)
321,804
Reduce Driver Education Local Subsidy
40,000
Custodial Services
125,000
Total
$ 911,130
2 -5
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
1,5711
120
0.1540
1996 -97
1,782
211
0.1900
1997 -98
1,889
107
0.1790
1998 -99
2,040
151
0.1920
1999 -00
2,256
216
0.2200
2000 -01
2,395
139
0.2200
2001 -02
2,437
42
0.2020
2002 -03
2,516
79
0.1920
2003 -04
2,566
50
0.2000
2004 -05
2,623
57
0.2000
2005 -06
2,796
173
0.1834 x
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
1,577
2013 -14
3,269
102
0.2084
1,752
2014 -15
3,571
302
0.2084
1,764
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 $1,638,241
of additional revenue. The ad valorem tax rate is 87.8 cents per $100 of assessed valuation.
* Re- valuation year of property tax values
2 -6
2013 -14 State Fund Revenue Projection
The State budget represents the Planning Allotment total.
Orange County Budget Office form
2 -7
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPVD
Revenue
$ 61,662,864
$ 58,271,333
$ 62,585,367
$ 62,585,367
$ 64,025,000
$ 58,889,223
$ 58,889,223
State Textbook Revenue
208,376
23,147
802,770
802,770
175,000
175,000
175,000
ITotal Revenue
$ 61,871,240
$ 58,294,480
1 $ 63,388,137
$ 63,388,137
$ 64,200,000
1 $ 59,064,223
1 $ 59,064,223
The State budget represents the Planning Allotment total.
Orange County Budget Office form
2 -7
State Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPVD
5110 Regular Instructional Services
39,478,928
35,217,549
39,966,852
39,966,852
40,056,000
38,000,000
38,000,000
5112 Cultural Arts Services
205,672
256,529
272,528
272,528
270,000
200,000
200,000
5113 Physical Education Curr. Serv.
111,174
102,081
78,683
78,683
100,000
80,000
80,000
5114 Foreign Language Curr. Serv.
194,556
172,670
166,321
166,321
171,000
171,000
171,000
5116 Homebound /Hospitalized Curr.
112,411
861,335
792,623
792,623
800,000
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
3,239,094
5210 Children w /Disab. Curr. Serv.
3,076,052
3,432,461
3,364,485
3,364,485
3,500,000
3,500,000
3,500,000
5220 CTE Children w /Disab. Curr.
5240 Speech & Language Path. Ser.
811,152
799,285
770,900
770,900
800,000
700,000
700,000
5260Acadllntell. Gifted Curricular
593,605
615,312
604,121
604,121
622,000
600,000
600,000
5270 LEP Curricular Services
1,251,395
1,274,845
1,256,696
1,256,696
1,294,000
1,200,000
1,200,000
5310 Alternative Instructional Prog.
673,916
562,803
588,059
588,059
600,000
500,000
500,000
5320 Attendance and Social Work
760,195
848,647
879,798
879,798
900,000
800,000
800,000
5330 Remedial & Suppl. K -12 Serv.
487,170
385,778
383,468
383,468
400,000
400,000
400,000
5353 Summer School Instruction
429,249
371,684
547,000
547,000
560,000
400,000
400,000
5401 Principal's Office
1,368,839
1,334,655
1,612,750
1,612,750
1,650,000
1,100,000
1,100,000
5402 Assistant Principal
909,127
1,094,321
699,967
699,967
721,000
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
588,000
5820 Attendance - Social Work
212,324
171,319
180,169
180,169
200,000
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
1,500,000
5840 Health Services
898,009
925,037
928,186
928,186
950,000
900,000
900,000
5860 Instructional Technology
86,410
167,151
167,151
175,000
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
55,774,094
SUPPORT SERVICES
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOARD REQ
BOARD APPVD
6110 Regular Curricular Support
118,884
105,691
108,253
108,253
110,000
110,000
110,000
6120 CTE Support
39,822
52,530
39,822
39,822
41,000
41,000
41,000
6201 Children w /Disability Support
109,282
129,070
105,088
105,088
108,000
108,000
108,000
6400 Technology Support
72,535
74,000
74,000
74,000
6540 Custodial Services
808,620
1,852,729
1,951,445
1,951,445
1,975,000
1,300,000
1,300,000
6550 Transportation
1,248,872
1,388,156
1,478,093
1,478,093
1,500,000
1,276,129
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
117,000
6942 Asst. Supt. for Instruction
114,110
114,742
116,549
116,549
120,000
116,000
116,000
2 -8
State Fund Budget Summary
Summary by Purpose Code
1 2012 -2013 2012 -2013 2013 -2014 2013 -2014 1 2014 -2015 1 2014 -2015 1 2014 -2015
SUPPORT SERVICES I BUDGET ACTUAL BUDGET ESTIMATE I SUPT RECOM I BOARD REQ I BOARD APPVD
6943 Asst. Supt. for Support Serv.
99,651
99,892
102,090
102,090
103,000
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
3,245,129
7200 Child Nutrition Services 1 47,268 1 40,017 1 44,461 1 44,461 1 45,000 1 45,000 1 45200
8100 Transfers 1 1 (2,504)
TOTAL I $ 61,871,240 I $ 58,294,480 I $ 63,388,137 I $ 63,388,137 I $ 64,200,000 I $ 59,064,223 I $ 59,064,223
The 2014 -15 State Planning budget total is $59,064,223,
Orange County Budget Office form
2 -9
Summary of Changes
State Fund
201415
The 2014 -15 State Planning Allotment was received in the amount of $59,064,223.
* The General Assembly approved a salary increase for teachers averaging 7% and $500 for other
district employees.
The new State retirement rate is 15.21 %.
The employer health insurance match rate is increased from $5285 to $5378.
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
Federal Revenue
2014 -2015 Federal Fund Revenue Projection
2012 -2013
2012 -2013
2013 -2014
2013 -2014
1 2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
ISUPT RECOM
BOE REQ
BOE APPVD
$ 3,986,672
$ 4,311,623
$ 5,056,913
$ 5,056,913
1 $ 4,392,000
$ 4,392,000
$ 5,624,802
Projected 2014 -15 Federal Grant Allotments
PRC017 Career Technical Education - Program Improvement
PRC049 IDEA -VI -B - Preschool Handicapped
PRC050
Title 1
PRC060
IDEA VI -B, Handicapped
PRC070
IDEA - Early Intervening Services
PRC103
Improving Teacher Quality
PRC 104
Language Acquisition - State Grant
PRC111
Language Acquisition
Total
$ -
Orange County Budget Office form
2 -11
Federal
Planning
Estimated
2014 -15
Carryover
Proiected
Allotments
Amount
Total
$ 84,209
$ -
$ 84,209
33,998
48,102
82,100
1,045,307
288,970
1,334,277
1,747,690
953,006
2,700,696
314,415
43,017
357,432
244,272
16,334
227,938
221,620
263,847
485,467
45,766
306,917
352,683
$ 3,737,277
$ 1,920,193
$ 5,624,802
Federal Fund Budget Summary
Summary by Purpose Code
INSTRUCTIONAL
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOE RECD
BOE APPVED
5110 Regular Instructional Services
$ 632,864
$ 486,888
$ 966,903
$ 650,000
$ 600,000
$ 600,000
$ 600,000
5120 CTE Curricular Services
93,123
90,824
80,000
84,982
90,000
90,000
84,209
5210 Children wlDisabilities Curriculum
1,528,890
1,437,686
1,498,228
1,498,228
1,450,000
1,450,000
1,133,393
5230 Pre -K Children w /Disab. Curr.
273,524
164,329
260,000
260,000
200,000
200,000
260,000
5240 Speech and Language Pathology
113,294
116,260
100,000
130,000
100,000
100,000
130,000
5270 ESL Services
6550 Transportation
113,127
90,000
90,000
90,000
90,000
780,163
5320 Attendance and Social Work
88,995
90,461
80,000
85,000
85,000
85,000
123,979
5330 Remedial and Suppl. K -12 Serv.
1,322,780
1,375,113
1,130,903
1,341,200
1,341,200
1,334,277
5350 Extended DayNear Instruc.
11,227
68,000
68,000
50,000
50,000
50,000
5840 Health Services
59,147
59,096
50,000
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
5,800
5880 Parent Involvement Services
8,787
8,000
20,000
10,000
10,000
20,000
5000 INSTRUCTIONAL. SERVICES
2,795,710
3,901,372
4,582,044
4,072,913 1
4,072,000
4,072,000
4,571,821
7200 Child Nutrition Services
2012 -2013
2012 -2013
2013 -2014
2013 -2014
2014 -2015
2014 -2015
2014 -2015
SUPPORT SERVICES
BUDGET
ACTUAL
BUDGET
ESTIMATE
SUPT RECOM
BOE REQ
BOE APPVED
6120 CTE Support
1 766,826
1
1
1 554,000
3,000
6200 Instructional Staff
185,031
174,948
170,000
200,000
200,000
200,000
485,825
6201 Children wlDisabilities Support
145,819
106,221
134,869
100,000
100,000
100,000
133,306
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
20,000
6000 SUPPORT SERVICES
350,850
322,353
364,869
320,000
320,000
320,000
642,131
7200 Child Nutrition Services
8100 Transfers
1 73,286
1 87,897
1 110,000
1 110,000
48,817
8200 Other- Unbudgeted
1 766,826
1
1
1 554,000
362,033
TOTAL $ 3,986,672 1 $ 4,311,623 $ 5,056,913 $ 5,056,913 1 $ 4,392,000 $ 4,392,000 $ 5,624,802
Orange County Budget Office form
* Federal represent estimated carryover balances plus Planning Allotments. Not all Federal budgets have been
approved.
2 -12
Summary of Changes
Federal Fund
2014 -2015
* Federal Planning Allotments compared to the 2013 -2014 allotments are listed below:
2 -13
Federal
Federal
Planning
Planniniz
2014 -15
2013 -14
* Projected 2014 -15 Federal Grant Allotments
Allotments
Allotments
Chaa aes
PRC017
Career Technical Education - Program Improvement
$ 84,209
$ 84,982
$ (773)
PRC049
IDEA -VI -B - Preschool Handicapped
33,998
32,261
1,737
PRC050
Title 1
1,045,307
1,087,851
(42,544)
PRC060
IDEA VI -B, Handicapped
1,747,690
1,966,478
(218,788)
PRC070
IDEA - Early Intervening Services
314,415
226,909
87,506
PRC 103
Improving Teacher Quality
244,272
253,100
(8,828)
PRC104
Language Acquisition - State Grant
221,620
213,888
7,732
PRCI 1 l
Language Acquisition
45,766
278,019
(232,253)
Total
$ 3,737,277
$ 4,143,488
$ (406,211)
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
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
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
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
2012 -13
2013 -14
2014 -15
ACTUAL
BUDGET
PROPOSED
REVENUE
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
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
Summary of Changes
Child Nutrition Services Fund
For 2014 -15
Changes in Revenue
* Reductions in the amount of $136,000 in federal reimbursement
Changes in Expenses
* Reduction in supplies $83,000
* Reduction in administrative expenses $55,000
2 -17
Summary of Recurring Capital Budget
School District
Fiscal Year 2014 -2015
Category I Funding Amount
Capital Item
Justification /Description
Category 1
Buildings &
Grounds
Category 2 -
Furniture &
Equipment
Category 3 Superintendent's
Vehicles Recommended
Board
Requested
School
Carrboro Elementary
furniture /equipment
X
6,830
6,830
Ephesus Elementary
X
5,398
5,398
Estes Hills Elementary
X
6,221
6,221
FP Graham Elementary
X
5,635
5,635
Glenwood Elementary
X
5,872
5,872
McDougle Elementary
X
6,199
6,199
Morris Grove
X
6,627
6,627
Rashkis Elementary
X
5,917
5,917
Scroggs Elementary
X
6,954
6,954
Seawell Elementary
X
7,371
7,371
Culbreth Middle
X
7,844
7,844
McDougle Middle
X
7,799
7,799
Phillips Middle
X
7,258
7,258
Smith Middle
X
8,238
8,238
Carrboro High
X
10,211
10,211
Chapel Hill High
X
15,113
15,113
East Chapel Hill High
X
16,556
16,556
Hospital School
X
564
564
Total
136,604
136,604
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
Dislrict 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
Mainl.
X
240,000
240,000
Total
1,129,396
1,129,396
2 -18
Summary of Recurring Capital Budget
School District
Fiscal Year 2014 -2015
2 -19
Category Funding Amount
Capital Item
Justification /Description
Category 1
Buildings &
Grounds
Category 2 -
Furniture &
Equipment
Category 3 Superintendent's
Vehicles Recommended
Board
Requested
District Projects
District Vehicles
Maintenance Dept.
Trucks
45,000
45,000
Transportation Vehicles
Transportation
Department
60,000
60,000
Contingency 1
Unknown Expenses
25,000
25,000
Total
Is 130,000
$ 130,000
Total Recurring Capital
1 $ 1,845,000
$ 1,845,000
2 -19
2014 -2024
CAPITAL INVESTMENT PLAN
CHAPEL HILL - CARRBORO CITY SCHOOLS FUNDED PROJECTS pg 1 of 2
CAPITAL INVESTMENTS PLAN 2014 - 2024
EXPENDITURES
PROJECT TITLE
PENDING
2013 -14 Budgeted
Lottery Funded Projects
Year 1
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 FieldslTrack
150,000
Classroom /Building Improvements
450,000
Estes Hills: Media Center and Classroom Improven
150,000
150,000
Ephesus: Classroom Casework
175,000
475,000
FG Graham:Bathroom Improvements
115,000
180,554
Seawell: PODS Casework/Bathrooms
150,000
150,000
McDougle: Stage Curtins
40,000
40,000
Phillips: 4 Science Classrooms Casework -80k
100,000
100,000
CHHS: 6 Science Classroom Casework 120k
150,000
15D,000
DOOrS1H ardware /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 Efficiencyll-ighting Improvemeets
FPG: Lighting UpgradeslEfficiency
155,000
155,000
Ephesus: Lighting Upgrades/Efficiency
125,000
125,000
Culbreth: Lighting Upgrades/Efficiency
150,000
150,000
Phillips: AuditoriumlGym Lighting Upgrades
121,609
421,609
FirelSafetylSecurity Systems
Security Systems Upgrades /Expansions and Signa
150,000
100,000
75,000
325,000
250,000
Entrance /Reception Control
150,000
3 -1
Indoor Air Quality Improvements
District IAQ Projects
25,000
50,000
50,000
50,000
150,000
150,000
Mobile Classrooms /Rental Space
125,000
128,000
131,000
134,000
137,000
655,000
730,000
Paving:Parking LotslDrivewayslWalkways
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!nglBuilding 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 ClassroomlBld Windows
100,000
155,211
255,211
Phillips: Replace ClassroomlBld Windows
100,000
150,000
250,000
CHHS: Window Replacements
170,000
170,000
350,000
3 -2
CHAPEL HILL - CARRBORO CITY SCHOOLS
FUNDED PROJECTS Pa 2 of 2
CAPITAL INVESTMENTS PLAN 2014 - 2024
PROJECT TITLE
PENDING
2013 -14 Budgeted
Lottery Funded Projects
Year 1
2014 -15
Year 2
2015 -16
Year 3
2016 -17
2017 -18
Year 5
2018 -19
Five Year
Total
Year 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 Bld - 2 air handlers
80,000
80,000
FPG: Primary Building Boiler Replacement
57,602
57,602
FPG: Upgrade Handicap Lifts
145,000
145,000
McDoug[e Complex: Cooling Tower Replacement
75,000
McDoug[e 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
152,880
154,546
156,261
157,994
159,755
Instructional Computers & Technology
780,000
788,500
797,250
806,090
815,075
Administrative Computers
46,800
47,310
47,835
48,365
48,905
Network Printers
17,160
17,347
17,540
17,734
17,932
Community Access Technology
9,350
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 I Year 6 Year 3
Year 4 Year 5
2017 -18 2018 -19
Five Year j Years 6 to 10
Total I 1 2019 -24
CIP FUNDING SOURCES:
Long Range Pay -AS- You -Go Funds - Projects 2,290,782 2,290,782 2,325,144 1 2,360,021 2,395,421 2,431,353 11,802,720 12,714,882
3 -3
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
31188,965
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
411,832
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 Cooking Tower
151,832
151,832
Lincoln Center: HVAC /Electrical /Fire Safety Systems
418,009
424,280
430,644
1,272,933
D
0
{0}
0
3 -4
CHAPEL HILL - CARRBORO CITY SCHOOLS
CAPiTAi INVESTMENTS PLAN 2014 - 2024 UNFUNDED NEW SCHOOLS Rg 1 of 1
UNFUNDED - New Schools Needed for Increased Capacity
PROJECTS:
10 YEAR UNFUNDED NEW SCHOOLS
TEN YEAR
TOTAL
Year
2014 -15
Year
2015-16
Year
2016 -17
Year4
2017 -16
Year
2018 -19
Year
2019-20
Year?
2020 -21
Year
2021 -22
Year9
2022 -23
Year 10
2023 -24
OPENS:
Elementary School #12
2020 -21
6,327,888
23,412,642
4.711 057
34,451,797
Middle School #5
2020 -21
1,362,292
7,795,337
31,335,321
5.693,787
46,186,737
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 Culbreth 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.
3 -5
CHAPEL HILL - CARRBORO CITY SCHOOLS UNFUNDED MAJOR PROJECTS pg 1 of 3
CAPITAL INVESTMENTS PLAN 2014 - 2024
UNFUNDED - Major Projects
PROJECTS:
10 YEAR UNFUNDED CAPITAL PROJECTS
TEN YEAR
TOTAL
Year
201415
Year
2015 -16
Year
2016 -17
Year
2017 -18
Year
2018 -19
Year
2019 -20
Year?
2020 -21
Year
2021 -22
Year
2022 -23
Year 10
2023 -24
ADA Requirements
Call Elms 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
554,815
Seawell: Assessment Findings
594,880
594,880
Culbrelh: Assessment Findings
971,100
971,100
Phillips. Assessment Findings
521,170
CHHS Assessment Findings
1253,460
Lincoln Center: Assessment Findings
170,000
!33,150
Abatement Projects: Flooring replacements
Cari Elm: Assessment Findings
33,150
Ephesus: Assessment Findings
50,685
50,685
Estes Hills, 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 racilities:
Carri Stadium Vision Bleachers
450,000
450,000
Carboroi Stadium Synlhelic Field
1,250.000
1.250,000
CHHS: Stadium Visitor Bleachers
250,000
250,000
CHHS: Stadium Syrill Field
1,250,000
1,250,000
CHHS: Soccer Field Improvements
250,000
250,000
CHHS: Athletic Fields
150,000
150,000
CHHS: Baseball Field BathroomlCcncessicn Bid
750,000
750,000
ECHHS, Stadium Synthetic Feld
1,250,000
1,250,000
CHHSlECHHS: Major Athletic Field Repairs
250,000
250,000
ECHHS: Stadium Visilcr Bleachers
250,000
250,000
Carrbcro Elementary: Muhl purpose field
125,000
125,000
Scmggs_ AthleBc Field
150,000
150,000
MCDOUgle Mdl: Tannis Caarts
500,000
500,000
Playfields(10p, Provide Potable Water
150,000
150,000
Classroomflnterior limproverni
Carbons Elm. Assessment Findings
595,825
695,825
Ephesus: Assessment Findings
533,533
533,533
Estes Hills: Assessment Findings
761,535
761,535
FPG: Assessment Findings
524,810
524,810
Glenwood, Assessment Findings
628,099
828,099
Seawell, Assessment Findings
237,348
237,348
CLlbreth, Assessment Findings
1,169,143
1,169,143
Phillips: Assessment Findings
2,038,725
2,038,725
CHHS, Assessment Findings
2,722,018
2,722,018
Lincoln Center: Assessment Findings
895,427
1
Mci Gymnasium Audio System
50,000
50,000
McDOUg1e, Library carpet
45,000
45,000
McDougleMS: Casework
400,000
400,000
Smith: Cafeteria Sound Panels
50,000
50,000
ECHHS, Theater Lighting and Sound upgrade
375,000
375,000
UNFUNDED MAJOR PROJECTS pg 2 of 3
PROJEC7S:
10 YEAR UNFUNDED CAPITAL PROJECTS
TEN YEAR
TOTAL
year
2014 -15
Year2
2015 -16
Year
2016-17
Year
2017 -18
Years
2018 -19
Year
2019 -20
Year?
2020 -21
Year8
2021 -22
Year
2022 -23
Year 10
2023 -24
DoorslHardwarelCar ies
100,000
100,000
100,000
100,000
400,009
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
Scruggs: Canopy at Mobiles and Bus Drop Off
150,000
150,000
Exterior Improvements; Windows, Doors,
Carboro 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
Seawell.- Assessment Findings
366,470
366,470
Culbreth" Assessment Findings
45,367
45,367
Phillips: Assessment Findings
57,250
57,250
CHHS: Assessment Findings
360,610
380,610
Lineoln Center. Assessment Findings
65,845
65,845
Fire and Safety Systems
System Upgrades for MCDs, ECHHS, Scroggs, Smith, Rashkis
150.000
1251000
100,000
125,000
500,000
Mechanical Systems:
Carboro 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
1,602,924
Glenwood: Assessment Findings
1,250,481
Seawell� Assessment Findings
1,047,771
Culbreth" Assessment Findings
2.789,536
Phillips', Assessment Findings
1,819,654
N1,D47,771
CHHS: Assessment Findings
6,114,507
Rashkis: Chillers and Cooling Towers
450,000
Scroggs: Chiller and Cooling Tower
500,000
McDougle 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: PavingfParkinglDrivewaysfStormwater Mgt.
Carbom Elm: Assessment Findings
1,229,345
1,229,345
Ephesus Assessment Findings
191,456
191,458
Estes Hills. Assessment Findings
825,825
825,825
FPG: Assessment Findings
648,375
648,375
Glenwood: Assessment Findings
480,025
480,025
Seawell: Assessment Findings
501,215
501,215
Culbreth: Assessment Findings
892,614
892,514
Phillips_ Assessment Findings
1,434680
1,434,680
CHHS: Assessment Findings
822,650
1
822.650
Lincoln Center: Assessment Findings
353,113
1
1
i
1
1
353,113
District Playground Equipment Replacement
1 50,000
1 50,000
1 50,000
50,000
1
1
200.000
Mmi
UNFUNDED MAJOR PROJECTS pg 3 of 3
10 YEAR UNFUNDED CAPITAL PROJECTS
Year1 I Year 1 Year 1 Year Year Year Year Year Year Year 10 TEN YEAR
PROJECTS: 2014 -15 1 2015 -16 2015 -17 2017 -18 2018 -19 2019 -20 2020 -21 2021 -22 2022 -23 2023 -24 TOTAL
NOTES:
1) Only Level 1 recommendations from the Facilities 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,
3 -8
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
1- 1 Student Laplop Initiative
2.061,717
1,972,529
2,437,719
1,949,087
1,303,503
1,909,377
2,373,819
4,882,239
1,528,651
1,218,359
18636,000
Equity & Modernizing Classroom Instructional Technology
492,000
492,000
100.000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
1,784,000
Building Additions
McDougle Middle Schools Auditorium
400,000
3.909,138
325.000
4.634,136
TOTAL UNFUNDED MAINTENANCE PROJECTS
51,070,346
3,589,529
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 Facilities 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,
3 -8
STATISTICAL PROFILE
Financial Perspective
Governmental and Business -type Activities
for Fiscal Year 2012 -2013
Revenue Sources
Orange County
State of North Carolina
Orange County
Federal
School Food Service
Child Care
Other
Total
Child Care Service
$ 58,911,178
63,241,889
5,501,707
3,840,865
1,872,606
24,941,860
$ 158,310,105
feral
d
Expenses
Instructional
Services _
Instructional Services
System -wide Support Services
Ancillary Services
Payments to other governments
Depreciation
School Food Service
Child Care
Other
Total
Source. Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2013.
4 -1
$ 109,512,140
26,104,923
106,706
508,313
6,284,193
4,174,046
1,591,053
20,142
$ 148,301,516
System -wide
upport Services
Ancillary Services
'ayments to other
governments
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Net Position by Component
Last Tess Fiscal Years
Year Ended June 30
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
wemmentai activities:
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
1,507,943
T 113 341 A59
R 113.784.320
$126.269.954
$144- 215,626
$164,526,533
$167,924,491
$167,236,436
$171,067.025
$172.004.947
8181.997.689
Business -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) 15,675 170,427 267,329 108,657 41,283 96,627 282,203 203,985 336,611 363,478
$ 161.099 $ (39247) $ 356,336 $ 156,203 $ 53,791 $ 114,113 $ 325,183 $ 555,459 $ 677,484 $ 693,331
Net investment in capital assets $ 116,188,949 $115,339,816 $126,191,771 $143,047,618 $ 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 1,144,465
$ 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 $ 182.691.020
Source Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Reports.
4 -2
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Changes in Net Position
Last Ten Fiscal Years
Year Ended June 30
'2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Expenses:
Governmental Activities:
instructional services
$ 75,593,624 $
76,145,391 $
78,719,653 $
86,739,513 $
160,952,549 $
107,177,216 $
102658,017
$ 103,809,475
$ 104,948,573 $
109,512,140
System -wide support services
24,880,909
25,583,561
25,141,611
27,399,783
21,027,599
22,067,945
23,000,808
22,689,231
23,529,956
26,104,923
Ancillary services
309,376
314,160
478,600
622,045
50,456
3,826
34,044
237,408
136,883
106,705
Payments to other governments
133,180
254,972
301,204
418,143
463,074
416,950
492,838
575,187
527,076
508,313
Interest on long -term debt
-
-
-
4,349
51,977
59,912
31,171
16,154
675
2D,142
Unallocated depreciation expense
3,250,955
3,153,570
3,7D4445
3,792,816
3,914,010
4,000,727
5,470,036
5,657,984
5,757,524
6284,193
Total governmental activities
104,168 054
105,451,654
108,345 513
118,976,649
126,459,665
133,706,576
131,686,914
132,985,439
134,906,687
142 536,417
Business -type 8c"w1185:
School food service
3,104,594
3,196,78D
3,373,744
3,870,536
4,225,769
4,076,671
4,218,992
3,957,877
4,009,913
4,174,046
Child Care
1,504,925
1,471,514
1,581 .550
1.718,892
1,704,503
1,704,113
1,616,225
1,522,392
1,484,031
1 591,053
Total business 4ype activities
4,609,519
4,668,294
4,955,294
5,589,428
5,930272
5,780,784
5,635297
5,480,269
5,493,944
5,765,099
Total government -wide
$ 108,777,573 $
110,119,948 $
113,300,807 $
124,566077 $
132,389,937 $
139,487.360 $
137,522,121
$ 138,465,708_$
140,394,631 $
148,301,516
Program Revenues:
Governmental activities:
Charges for services:
Co- curricular
$ 2268,858 $
2,236301 5
2,145,681 $
2,414,520 $
- $
2,739,392 $
2,665,684
$ 2,655,627
$ 2,712,319 $
2,900,197
Operational Support
398,051
377,646
390,412
387,696
286,919
484,614
491,528
470,487
515,397
494,505
Operating grants and contributions
51,873,963
53,677,352
55,522,004
60,147,393
67,633,175
66,801813
65,677,147
67,177,842
54,339,584
64,250,067
Capital grants and contributicns
663,209
842,199
659,835
370,572
425,185
290,592
129,328
157,578
39,470
162,818
Total governmental activities
55,204,081
57,135498
58,717,932
63,320,181
68,345,279
70,316411
68,963,687
70461,834
67,606,770
57,807587
Business -type activities
Charges for services
School food service
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
1,785,164
Child care
1,515,108
1,492,558
1,763,659
1,703,572
1,660,945
1,820,931
1,837,025
1,645,250
1,749274
1,872,606
Operating grants and contributions
1,036,541
1095,463
1252,370
1,539,327
1,737,831
1,595,932
1,685,927
1,648,292
1,863,465
2,055,701
Capital grants and contributions
-
-
-
-
-
-
31,965
-
-
Totalbusiness- typeactivities
4,485,107
4,261 ,714
4,772,811
5,233,880
5,416,128
5,429,143
5,468460
5,206,615
5,474315
5,713,471
Total governmentavide
$ 59,689188 $
61,397,212 $
63494,743 5
68,554.061 $
73,761,407 $
75,745,554 $
74,432,147
$ 75,668,649
$ 73,081085 $
73,521,058
Not(Expense)IRevenue
Governmental activities
$ (48,983,973) $
(48,316,155) $
(49,627,581) $
(55,656,468) $
(58,114,386) $
(63,390,165) $
(62,723,227)
$ (62,523,605) $ (67,293,917) $
(74,726,830)
Business -type activities
124,412
406.580
182,483
355,548
514,144
351 641
366,74
273,454
19,629
(51,628)
Total government -wide
$ 49 p88,385 $
48,722,736 $
49,810,064 $
56,012.016 $
58,525 530 $
63.741,8LSL. $
63,089,974
$ 62,797,059
$ 67,313,546 $
74,780,458
4 -3
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Changes in Net Position (Continued)
Last Ten Fiscal Years
Year Ended June 30
2004
2005
20115
2007
2008
2009
2010
2011
2012
2013
General Revenues and Other Changes in Net Position
Governmental activities'
Unrestricted county and city appropriations - operating
$ 27,479,292
$ 28,816,278
$ 30,372,967
$ 33,121 ,358
$ 34,935 883
$ 66,849,12n
$ 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
5,645,381
8,615,211
10,115,516
24,379,684
Investment earnings, unrestricted
40,332
99,843
259,385
425,481
450,995
248,970
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
825,786
791,405
1,817,484
1,850.521
1,803,318
Transfers
73,705
206,234
578,066
122,000
366,177
406,683
577,192
500,017
141,654
67,475
Total governmental activities
52,043,642
46,758,517
62,113,215
73,602,140
78,425,283
86,786,124
62,035,172
66,354,194
68,231,839
64,721,572
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
205,234
578,066
155,415
411,732
411,962
577,817
503,730
141,654
67,475
Total government -wide
$ 52,117,347
$ 46,964,751
$ 62,691,281
$ 73,757,555
$ 78,837,025
$ 67,200,086
$ 62,612,989
$ 66,857,924
$ 68,373,493
$ 84,789,o47
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
60,707
200,346
395,583
200,133
102.412
60,321
211,070
230,276
122,025
15,847
Total government -wide
$ 3,028,962
$ 242,015
$ 12,881,217
$ 17,745,539
$ 20,208,495
$ 3,458,280
$ (476,985)
$ 4,060,865
$ 1,059,947
$ 10,008,589
Source: Chapel Hill- Carrboro City Board of Education. North Garolina, Annual Financial Reports.
Note: Expenses for 2007 and before are not comparable to 2068 Sand after) exp6nses due to a change in the Uniform Chan of Accounts
required to be used by all Local Education Agencies in North Carolina.
4 -4
Chapel Hill- Carrboro City Board of (Education
Governmental Funds
Changes in Fund Balances
Last Ten Fiscal Years
Year Ended June 30
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 $
787,895
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
102,689,608
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
22,260,008
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
Debtservice - interest
44,450
31,171
16,154
675
20,142
Capital outlay
9,150,703
5,118,725
8,071,720
90,097,491
26,258,935
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)
(680,273)
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 $
2,1 14,145
$ 4,125,631
$ 726,273 $
3,850,268
Ratio of debt service to non - capital
expenditures
0.53%
0.42%
0.57%
0.08%
0.35%
Source. Chapel Hill- Carrbom 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
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Governmental Funds
Fund Balances
Last Ten Fiscal Years
Year Ended June 30
General Fund
Reserved
Unreserved
Total General Fund
Ml Other Governmental Funds
Reserved
Unreserved (deficit), reported in
Special Revenue Funds
Capital Projects Fund
Fotal all other governmental funds
Year Ended June 30
General Fund
Reserved
Unreserved
Nonspendable
Restricted
Assigned
Unassigned
Total General Fund
V 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
Fotal all other governmental funds
2004
2005
2006
2007
2008
711,927
838,723
818,723
828,491
880,818
$ 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)
(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 $
2,1 20,798
Source: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Reports.
4 -6
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Proprietary Fund - Food Service Operations
Expenses by Category
Last Ten Fiscal Years
Nominal dollars reflect actual dollars ofthe 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)_
4 -7
Expressed in Nominal Dollars
Year ended June 30
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 $
- $
777,306
Salaries and Benefits
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
3,099,171
Totals
$ 3,350,329 $
3,441,997 $
3,577,604
$ 3,870,536 $
4,225,769 $
4,242,920 $
4,474,478
$ 4,174,184 $
4,152,526 $
4,310,893
Nominal dollars reflect actual dollars ofthe 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)_
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 $
11,574 $
- $
Salaries and Benefits
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 ofthe 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)_
4 -7
CHAPEL HILL- CARRB ®R® CITY BOARD OF EDUCATION
Proprietary Fund - Food Service Operations
Revenues by Source
Last Ten 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
$1,688,100
$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 Boar of Education, North Carolina, Annual Financial Reports.
Other revenue includes interest earned, gain on disposal of fixed assets, indirect costs not paid, and other revenue.
Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price index
for All Urban Consumers (CPI -U) (Calendar years 1982 -1984 = 100).
4 -8
CHAPEL HILL- CARRRORO CITY BOARD OF EDUCATION
Average Daily Membership
Last Ten Fiscal Years
14,000
13,500
13,000
12,500
4 -9
12,000
—.
11,500
11,000
Nor
�✓
10,500
10,000
9,500
9,000
2004
2005 2006
2007
2005
2009
2010 2011
2012 2013
- — --
L�Avg Daily Membership 10,662
---
10,705 10,973 _
- - ----
11,D60_
— -- ---
_ 11,395
- — —
11,614
-t
i1,504� 11,629
11,9DS _ 12,094
4 -9
CHAPEL HILL- CARREORO 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 percentage
2013
935
92,094
1113
95.80%
27.09%
2012
993
11,905
1112
96.00%
23.40%
2011
903
11,629
1113
98.03%
22.15%
2010
892
11,504
1113
9&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
CHAPEL HILL- CARRRORO CITY BOARD OF EDUCATION
Operational Expenditures Per Pupil
Expenditures by Function
!oast Ten Fiscal Years
ar Ended June 30
EXPRESSED IN NOMINAL DOLLARS
2004 2005
2006
2007
2008
embership
Year Ended June 30
10,662
10,705
10,973
11,060
11,395
$
7,090
$ 7,113 $
7,174 $
7,843
$
8,859
rAncillary
1,129
2,334
2,390
2,291
2,477
Ancillary
1,845
29
29
44
56
$ 4,982 $ 4,901 $
4
res
$
9,453
$ 9,532 $
9,509 $
10,376
$
10,708
EXPRESSED IN NOMINAL DOLLARS
Year Ended June 30
2009 2010
2011
Year Ended June 30
2012
2009
2010
2011
2012
3,955
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
Total Expenditures
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
Source: Chapel Hill - Carrboro City Board of Education, North Carolina, Annual Financial Reports.
The above operational expenditures per pupil include all governmental funds,
Note: Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a
constant general purchasing power as shown by the Consumer Price Index for All Urban Consumers (CPI -U)
(Calendar years 1982 -1984 =100).
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform
Chart of Accounts required to be used by all Local Education Agencies in North Carolina.
4 -11
EXPRESSED IN CONSTANT DOLLARS
Year Ended June 30
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
Total Expenditures
$ 4,982 $ 4,901 $
4,687
$
4,980
$
4,894
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
$ 5,159 $ 5.012 $
4,828
$
4.708
$
4,807
Source: Chapel Hill - Carrboro City Board of Education, North Carolina, Annual Financial Reports.
The above operational expenditures per pupil include all governmental funds,
Note: Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a
constant general purchasing power as shown by the Consumer Price Index for All Urban Consumers (CPI -U)
(Calendar years 1982 -1984 =100).
Note: Expenses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform
Chart of Accounts required to be used by all Local Education Agencies in North Carolina.
4 -11
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
Full -Time Equivalent Governmental Employees by Function /Program
Last Ten Rscal Years
Year ended June30
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Officials, Admins, Mgrs
Principals
Asst. Principals, Non - Teaching
21
16
19
19
16
20
16
16
20
17
17
20
16
17
19
20
18
23
21
19
22
21
19
23
38
19
23
24
22
22
Total Administrators
56
55
52
54
52
61
62
63
80
68
Elementary Teachers
Secondary Teachers
Other Teachers
203
379
261
212
383
267
228
372
273
426
205
251
439
209
249
434
206
236
431
204
257
431
206
266
459
261
273
415
144
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
1,077
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
Totals
1,634
1,626
1,686
1,786
1,797
1,767
1,814
1,826
1,980
1,861
Source: North Carolina Public Scheols statistical Profile (20042093 Editions)
4 -12
CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
School Building Data
June 30, 2013
4 -13
Year
Square
Current
Overt(Under)
Site
Built
Footage
Capacity
Membership
Ca aci
Condition
ELEMENTARY SCHOOLS
Carrboro Elementary
1957
69,562
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
9960
68,513
538
513
(25)
Good
Glenwood Elementary
1952
54,412
423
510
87
Goad
McDougle 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 Good
Seawell Elementary
1969
58,629
466
691
225
Good
MIDDLE SCHOOLS
Culbreth Middle
1969
108,058
670
685
15
Good
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
919
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
ADMINSTRATIVE OFFICES
Transportation Center
5,089
Lincoln Center
72,932
4 -13
APPENDIX
Chapel Hill- Carrboro Schools
Allotment Formula — 2014 -2015
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Pro osed Chan es TBD
Principal
1 for 12 months
1 for 12 months
1 L 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 (a) 12 months
Classroom teachers
Kindergarten-Third
1:21 ADM
Fourth- Fifth
1:26 ADM
Core subjects
1: 120 ADM
1:140 ADM
(teaching 5 classes at 1:24)
(5 sections at 1:28)
Mathematics
1: 120 ADM
(teaching five 1:24)
VocationaI/ CTE
Dictated by the program
Dictated by the program
MOE
Electives
L 140 ADM
1: 140 ADM
(5 sections at 1:28)
(teaching 5 sections at 1:28)
Dept. chair
No additional planning
period; $1,200 stipend for 10
teachers per high school
08/09
Academy Leader
No additional planning
period; $5,000 per Thematic
Academy &$5,000 for
Finance Academy 09/10
Small classes
2 FTE per school
AVID
.60 FTE per school
AVID teacher must have free
IFL
coordination period.2 FTE
IFL /Math Coach
2 FTE per school for ELA
1 FTE per school for math
1 FTE per school for ELA
1 FTE per school ELA
Pre -K
Pro ram allocation
Pre - school Handica ed
Program allocation
ESL
(systemwide) 1:40
(systemwide) 1:40
(systemwide) 1:40
Cultural Arts:
Music Ol FTE per 30
elective allocation
elective allocation
Music, PE, Art
classes
PE @1 FTE per 20 classes
ART n 1 FTE per 30 classes
A -1
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Chan es 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 Rer 40 periods
Media Specialist --
1 FTE per school
1 FTE per school
I : up to 1000 ADM
1.5: 1001 -1500 ADM
2: 1501 +ADM
Math /Science Teacher
.5 FTE per school
Intervention Specialist
5 FTE
Guidance
1 FTF per school
I FTE per grade
CHS ADM =3FTE
CHHS ADM =5FTE
I @ 1 I MOE
ECHHS. ADM =5FTE
others @ 10.5 MOE
1@ 12 MOE others @11
MOE
School Social Worker
I FTE per school
1 FTE per school
1: up to 1000 ADM
1.5: 1001 -1500 ADM
2: 1501+ ADM
.5 Ca) ECHHS 09 -10
In School Suspension
1 FTE (Teacher Assistant)
1 FTE (Teacher Assistant)
per school
Student Assistance
1 FTE (a�CHHS
.5 FTE @ ECHHS & CHS
09 -10
Nurses
1 per school
l 2er school
1 per school
Service Learning
1 district wide
Athletic Director
Extra duty supplement
1 FTE per school @ 1 1 moe
Assigned 2 teaching periods
A -2
POSITION
ELEMENTARY
MIDDLE
HIGH SCHOOL
Proposed Chan es TBD
Technology Specialist
l FTE per school
(I 1 MOE)
I FTE per school
(1 1 MOE)
1 FTE per school
(12 MOE)
504
Extra duty supplement
1 per school
.5 FTE P. CHS 09 -10
Transition Facilitator
1 per school
Program Facilitator
.50 FTE per school
.50 FTE per school
1 FTE per school
Ex Ed - resource
1 FTE per 15 - 20 caseload
1 FTE per 20 -25 caseload
1 FTE per 20 -25 caseload
S eech -lan ua e Path
I FTE per 30 - 35 caseload
1 FTE per 30 - 35 caseload
I FTE per 30 - 35 caseload
Self- contained AIG (District -
wide)
district program
Gilled Specialist
1.5 FTE per school
I FTE per school
Occupational Therapist
System allocation
System allocation
S stem allocation
Physical Therapist
System allocation
System allocation
System allocation
Teacher Assistant
I FTE per K -3 class 0 210
day school year
.50 FTE per 4 -5 u) 210 day
school year
1 per school
2: up to 1000 ADM
3 : 1001+ ADM
210 day school year
Ex Ed teacher assistant
per total student need
n 210 day school year
per total school need
n 210 day school year
per total school need
u 210 day school year
Media assistant
I FTE per school
o 210 day school year
1 FTE per school
C 210 day school year
1: up to 1000 ADM
1.5: 1001+ ADM
210 day school year
Technology Assistant
2 @ each H, S.
Principal Secretary
I er school n 12 MOE
[per school a 12 MOE
1 per school g 12 MOE
AP Secretary
1 2er AP Cad 12 MOE
Clerical assistant/ HS
receptionist
.50 FTE: up to 500 ADM
1 FTE: 501+ ADM
(u� I I MOE
1 per school (a) 1 I MOE
1 per school n 12 MOE
Network Support
District Allocation
Theater Tech
1 FTE n 12 MOE
/aW3
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 @ 12
10 units
40 units
MOE
Data Manager
1 FTE per school @ 12 MOE
I FTE per school (a) 12 MOE
1 FTE per school n 12
MOE
Guidance Clerk
1 FTE per school n l 1 MOE
1: up to 1000 ADM
2: 1 000+ ADM
1 (a 12 months
other = 1 1 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 (1 FTE n 6
hrs daily assigned after-
school/ evening-hours)
Custodian
per formula based on square
per formula based on square
per formula based on square
footage and ADM
footage and ADM
I footage and ADM
ADM: Average Daily Membership or average student enrollment
FTE: Full Time Equivalent of a position
MOE: Months of Employment
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
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2014 -15 NON- PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS
ACCOUNT I per ! ELEM MIDDLE HIGH HOSPITAL INo Changes for 2014 -
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 1 11.27 1 11.271 11.27 1 11.27 lbased on number of students
Purchase of Computer Hardware -60% per student 1 58.66 1 35.15 1 35.15 1 35.15 lbased on number of students
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.
In_ structional 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 Supplies /Equipment
$28.38 per ADM plus $2.69 per 8`h and 9th 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 1 handicapped headcount or 12.5% of the alloted ADM
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 ($3185)
1101A
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2012 -13.
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 Iargest 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 1 999 -00 IDEA Title VI -B grant as calculated using the December
1998 headcount.
IDEA Title VI -B Preschool Handicapped
Base Payment -Each LEA shall receive abase 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).
IC
Formulas indicated are 2007 -08. The state planning budgets have not been received for 2012 -13.
APPENDIX C
REVENUE SOURCES GLOSSARY
ABC Revenue Local fund revenue given to the school district by the Orange
County Alcoholic Beverage Control (ABC) Board. Funds are
used to support programs of drug and alcohol abuse education.
Appropriated Fund Balance A portion of the Local Fund Balance that is appropriated to be
used to balance the budget. The Fund Balance is credited by the
collection of prior years revenues that exceeded budgeted
revenues and the under spending of prior years budgets. School
Board policy dictates that Fund Balance that is in excess of 5.5%
of the budget can be appropriated.
Community Schools A new Fund that was formerly part of the Local Budget.
Revenue is made up of after - school and summer camp and
enrichment program fees charged to the participants of those
programs.
County Appropriation Local Fund revenue appropriated by the Orange County
Commissioners on a per pupil basis. The source of the revenue
is county property taxes. Amount is determined by July 1 of
each year and paid in twelve equal payments.
Federal Appropriations Federal Fund revenue received from the North Carolina
Department of Instruction. Monies are held in the State Fund
checking account and funded as needed by the State Treasurer.
Federal Reimbursements to Child Nutrition Fund revenues and donated commodities
the Child Nutrition Fund received from the Federal Government. The National School
Lunch Act provides a per meal reimbursement on the sale of
meals to students. It also provides reimbursement for free and
reduced lunches for students whose family income falls below
certain income levels.
Fines and Forfeitures Local Fund revenue received from Orange County. The sources
of the revenue are the fines and forfeitures assessed by the
Orange County Courts.
Indirect Cost Local Fund revenue received from federal grants for overhead
expenses. Indirect costs are charged to the federal grants
received through the State Department of Public Instruction as
well as the Headstart and Outreach programs.
C -1
Appendix C
Revenue Sources Glossary
Interest Earned on Local Fund revenue earned by investing available monies in
Investments interests bearing checking accounts and certificates of deposit.
Miscellaneous Revenue Local Fund revenues that are small and miscellaneous in nature.
Prior Year Special District Local Fund revenue received from Orange County for Special
Tax District Taxes taxed in the prior year but collected in the current
year.
Facility Rentals Revenue received from groups and individuals that rent school
district property.
Sale of Meals Child Nutrition Fund revenues received from the sale of meals to
students and adults, and the sale of supplemental foods. Meal
rates are approved by the School Board each Fall for Elementary,
Middle and High School students and adults.
Special District Tax Local Fund revenue received from Orange County. A Special
District Property Tax is charged to property within the school
district at a rate set by the Orange County Commissioners.
Revenue is received as collected.
State Appropriations State Fund revenue received from the North Carolina
Department of Instruction. Monies are held in the State Fund
checking account and funded as needed to the school district by
the State Treasurer.
State Textbooks State account used to order state approved textbooks. Allocated
on a per pupil basis as counted on the tenth day of school each
fall.
Tuition - Pre - School Local Fund revenue received from tuition charged for the pre-
kindergarten blended classes program.
Tuition - Regular School Local Fund revenue received from parents of students who
attend the CHCCS but live outside the district. The tuition rate
is set each year to match the county and district tax revenues.
Tuition - Summer School Local Fund revenue received from parents of students who
attend the High School Summer School Enrichment programs.
C -2
Appendix D
Operating Budget
Description and Explanation of Line Items
Instructional (5000
5110 Regular Curricular Services:
Cost of activities that provide students in grades K -12 with learning
experience to prepare them for activities as workers, citizens, and
family members. They include cost of those individuals responsible
for providing school curriculum development and coordination as
well as lead teachers for regular instructional services. (Not
included are those programs designed to improve or overcome
physical, mental, social and /or emotional impediments to learning.
5200 Special Populations Services:
Cost of activities for identifying and serving students (in accordance
with state and federal regulations) having special physical
emotional, or mental impediments to learning. Also included are
those students identified as needing specialized services such
limited English proficiency and gifted education. They include
costs of those individuals responsible for providing school
curriculum development and coordination as well as lead teachers
for special populations services. (Certain categories of funds
require that expenditures coded here must be in addition to regular
allotments such as classroom teachers, textbooks, etc.)
5300 Alternative Programs and Services:
Cost of activities designed to identify students likely to be
unsuccessful in traditional classrooms and/or to drop out and to
provide special alternative and /or additional learning opportunities
for these at -risk students. They include cost of those individuals
responsible for providing school curriculum development and
coordination as well as lead teachers for alternative programs and
services. Programs include summer school instruction, alcohol and
drug prevention, extended day, services to help keep students in
school as well as alternative educational settings, instructional
delivery models, and supporting services for identified students.
5400 School Leadership Services:
Costs of activities concerned with directing and managing the
learning opportunities for students within a particular school. They
include costs of the activities performed by the principal and
assistant principals while they supervise and evaluate the staff
D -1
Appendix D
Operating Budget Line Descriptions
members of the school, assign duties to staff members, supervise
and maintain the school records of the school, communicate the
instructional needs and successes of the students to the various
school stakeholders and community, and coordinate school
instructional activities with those of the LEA. These activities also
include the work of the clerical staff, in support of the teaching and
leadership functions.
5500 Co- Curricular Services:
Costs of school - sponsored activities, under the guidance and
supervision of LEA staff, designed to motivate students, provide
enjoyable experiences, and assist in skill development. Co-
Curricular activities normally supplement the regular instructional
programs and include such activities as band, chorus, choir, speech
and debate. Also included are student - financed and managed
activities such as clubs and proms.
5900 Reserved for future use
6000 System -Wide Support Services:
System -wide support services include the costs of activities
providing system -wide support for school -based programs,
regardless of where these supporting services are based or housed.
These services provide administrative, technical, personal, and
logistical support to facilitate, sustain, and enhance instruction.
Included here are the costs of salaries and benefits for program
leadership, support and development and associated support staff,
contracted support services, supplies, materials and equipment,
professional development, and any other cost related to them
system -wide support for the school -based programs of the school
system.
6900 Policy, Leadership and Public Relations Services
Costs of activities concerned with the overall general administration
of and executive responsibility for the entire LEA.
D -2
Attachment 62c
Funding North Carolina's Public Schools
Changes Since FY 2008 -09
Has public school funding in FY 2014 -15 increased since FY 2008 -09 (before the significant recession)?
In FY 2014 -15, $1,307,432,896 of the $8,766,572,776 Appropriated and Receipt- funded resources is associated with
employee salary and benefit changes since FY 2008 -09. Put another way, the total funding for public schools
increased $60,214,282 since FY 2008 -09; but, if you back out the funding added for benefit cost increases and salary
adjustments, the funding available for classroom activities (textbooks, transportation, teacher assistants, teachers,
etc.) has been reduced by over $1 billion.
If a large portion of the change in funding is associated with employee benefit increases (retirement contributions
and health plan) and salary increases, have there been reductions to any resources available to the classroom?
If you apply the funding formulas that were in place in FY 2008 -09 to FY 2014 -15 average daily membership, the
following areas are examples of what has been reduced.
Positions
Classroom Teachers
Total Receipts and
General Fund
Appropriations
(current dollars)
Allotted
ADM
Calculated
Dollars per
ADM
Textbooks
Funding Increase for
Changes in Employee
Salaries and Benefits
(current dollars)
Retirement
Rate
Health
Plan
2008 -09
$ 8,706,358,494
1,476,566
$ 5,896.36
n/a
8.14%
$ 4,157
2009 -10
7,861,434,718
1,464,914
5,366.48
- 100.0%
$ 82,457,527
8.75%
4,527
2010 -11
7,718,934,718
1,475,668
5,230.81
-18.9%
240,404,295
10.51%
4,929
2011 -12
8,049,556,782
1,480,991
5,435.25
158,240,125
13.12%
4,931
2012 -13
8,293,213,775
1,492,793
5,555.50
334,421,986
14.23%
5,192
2013 -14
8,411,483,321
1,509,985
5,570.57
53,968,763
14.69%
5,285
2014 -15
8,766,572,776
1,520,305
5,766.33
437,940,200
15.21%
5,378
Total
$ 1,307,432,896
Change from
2008 -09
$ 60,214,282
43,739
$ (130.03)
n/a
7.07%
$ 1,221
In FY 2014 -15, $1,307,432,896 of the $8,766,572,776 Appropriated and Receipt- funded resources is associated with
employee salary and benefit changes since FY 2008 -09. Put another way, the total funding for public schools
increased $60,214,282 since FY 2008 -09; but, if you back out the funding added for benefit cost increases and salary
adjustments, the funding available for classroom activities (textbooks, transportation, teacher assistants, teachers,
etc.) has been reduced by over $1 billion.
If a large portion of the change in funding is associated with employee benefit increases (retirement contributions
and health plan) and salary increases, have there been reductions to any resources available to the classroom?
If you apply the funding formulas that were in place in FY 2008 -09 to FY 2014 -15 average daily membership, the
following areas are examples of what has been reduced.
Positions
Classroom Teachers
(2,741.0)
Teacher Assistants
-3.5%
Textbooks
-22.9%
Instructional Supplies
-78.1%
Instructional Support
(641.4)
Improving Student Accountability
-9.8%
Staff Development
- 100.0%
Literacy Coaches
- 100.0%
School Technology
- 100.0%
Mentor Teachers
- 100.0%
Central Office Administration
- 100.0%
Noninstr. Support Personnel
-22.0%
Assistant Principals
(357.4)
Amount
Change
$ (160,699,348)
-3.5%
(151,466,751)
-22.9%
(79,496,749)
-78.1%
(46,202,069)
-51.9%
(42,342,662)
-9.8%
(38,339,798)
- 100.0%
(12,877,941)
- 100.0%
(11,972,355)
- 100.0%
(10,000,000)
- 100.0%
(8,132,812)
- 100.0%
(26,618,360)
-22.0%
(50,960,624)
-8.8%
(23,434,062)
-18.9%
$ (662,543,531)
North Carolina Department of Public Instruction 09/18/14
7
Funding North Carolina's Public Schools
Changes Since FY 2008 -09
Have there been new programs funded or Continuation Budget increases since FY 2008 -09?
Since FY 2008- 09,the following programs are examples of new funding initiatives:
Excellent Public Schools Act $ 36,617,010 new
Advanced Placement Fees 10,831,184 new
Panic Alarms /Resource Officers 7,900,000 new
Psychiatric Residential Treatment Facilities 3,200,000 new
Liability Insurance 3,145,000 new
$ 61,693,194
Since FY 2008- 09,the following programs are examples of increases in the Continuation Budget:
Children w /Disabilities
$ 93,800,000 Continuation
At Risk Student Services
64,100,000 Continuation
Low Wealth
15,800,000 Continuation
Limited English Proficiency
6,100,000 Continuation
Small School System Supplemental
2,400,000 Continuation
$ 182,200,000
Key Takeaway: The majority of additional funding since FY 2008 -09 has been for benefit and salary changes. There
have been reductions to classroom funding. Total funding has remained essentially flat since 08 -09 despite an
increase of 43,739 students. As a result, districts have had to accomplish more with less money per student.
North Carolina Department of Public Instruction /Financial and Business Services 09/18/14
Attachment 3a 8
Orange County Schools
200 East King Street
H illsbor -Dinh, NC 27278
Dr. Del Burns (919) 732 -8126 Telephone
Interim Superintendent (919) 732 -8120 Fax
www.orange.k12.ne.us
MEMORANDUM
TO: Bonnie Hammersley, Orange County anager
FROM: Del Burns, Interim Superintenden
DATE: September 24, 2014
RE: Joint Boards Meeting Information
The following is provided as information for the September 30, 2014 Joint Boards Meeting:
2014 -2015 Budget
The Orange County Board of Education has not yet adopted the budget for 2014 -1015. It is
anticipated that the Interim Superintendent will present a recommendation for Board
consideration at the October 13, 2014 meeting, with approval at the subsequent meeting on
October 27, 2014. The action of the Orange County Board of County Commissioners to increase
the county appropriation in an amount greater than initially requested provides a level of
funding that will allow Orange County Schools to invest in infrastructure and employees,
following years of State budget reductions.
The State budget was reduced in several areas: Central Office Administration, Transportation
and Teacher Assistants. Orange County Schools was projected to grow by 197 students
providing funding that covers some state reductions. Central Office Administration funding was
reduced by $30,000. Due to an increase in the Orange County Schools efficiency rating, the
state -wide Transportation funding reduction of 1% was negated and OCS realized a net increase
in Transportation funding. Teacher assistant funding was reduced, however, as a result of
growth, Orange County Schools was allotted additional teaching positions, 7.5 of which were
converted to teacher assistant funding to address the loss. The local impact of legislated salary
and benefit increases has been addressed, funded by the increased county appropriation.
State funding for ADM growth has been removed from the continuation budget, and will
become an item for future consideration by the legislature within the expansion budget. In
addition, there is some question as to whether or not LEAs will receive planning allotments.
Given the continued increase in students in the county, both are important considerations in
developing future budgets.
Finally, Orange County Schools has been able to absorb reductions in the 2014 -2015 State
budget without reducing positions as a result of forward - looking fiscal decisions, good
stewardship, and the generosity of the Board of County Commissioners.
Hammersley, Bonnie Page 2 September 24, 2014
Cross- District Enrollment
Presently four students from Chapel Hill - Carrboro City Schools are enrolled in the iB
Programme at Cedar Ridge High School. Some of the factors to be considered regarding this
matter include current crowding at CRHS, the desire of students to remain with their friends
through high school and transportation.
Living Wage
The Orange County Board of Education 2014 -2015 budget request submitted to the Board of
Commissioners included the attached business case to address employees of Orange County
Schools with salaries in certain ranges. The business case will be included in the budget
recommendation presented by the Interim Superintendent to the Board of Education.
/pmc
Attachment: 1
cc: Members, Orange County Board of Education
s ,
Initiative: Raise the rate of pay for identified employees to that of the Living Wage
as defined by Orange County Government
Implementation Timeline and Budget Needed
2014 -2015 Amount Notes
Raise the pay rate of identified employees $75,000 Estimates are based on trends for each of
who currently earn an hourly rate below the groups identified below
the Living Wage, as defined by Orange
County Government, which is currently
$10.97 per hour
Expected Results
Improvement of salaries of the lowest paid employees in the district will improve morale as well as address the
Orange County Board of Commissioners' goal of social justice.
Evidence or Reasoning for this Recommendation
At their September 2, 2010, regular meeting, the Orange County Board of County Commissioners adopted a
Social Justice Goal for Orange County. The Vision for Social Justice includes an objective for "Ensuring
economic self- sufficiency by fostering a sustainable community in which individuals can sufficiently provide
for the physical, social, and mental needs of themselves and their dependents, and by providing safety net
mechanisms for those who find themselves unable to do so." One of the specific actions to be implemented
to ensure `economic self- sufficiency' is to provide a living wage.
For the 2013 -14 fiscal year, the Living Wage is $10.97 per hour. Based on a review of all employees, some
employees in the following groups would be impacted by an increase in their minimum hourly rate to the
Living Wage ($10.97). Not all employees in each of these groups would be impacted as they currently make
more than the Living Wage.
• Child Nutrition Substitutes— currently child nutrition substitutes are paid an hourly rate of $9.15 per hour, a
difference of $1.82 per hour.
• After School Site Employees (Hourly) — there are currently 17 after school employees who are not
otherwise employed in another capacity by Orange County Schools; 9 of these employees earn less than the
current Living Wage, between $32 and $3.58 less per hour.
• After School Substitutes — currently there are 5 substitutes who serve in the After School Program and are
paid $3.58 less per hour than the Living Wage.
• Substitute Teachers — non- licensed substitute teachers earn $75.00 per day; for a 7.5 hour day, that's
$10.00 per hour, a difference of $.97 per hour.
Contact Person: Dr. Marcie Holland, Assistant Superintendent for Human Resources