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Home My WebLink AboutAgenda - 04-28-2015 - 1 and 2ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 28, 2015 Action Agenda Item No. 1 and 2 SUBJECT: Presentation of Orange County Schools and Chapel Hill - Carrboro City Schools Boards of Education Approved FY 2015 -16 Operating and Capital Budgets DEPARTMENT: County Manager and Finance PUBLIC HEARING: (Y /N) No and Administrative Services ATTACHMENT(S): A. Orange County Schools Board of Education FY2015 -16 Budget Request B. Chapel Hill - Carrboro City Schools Board of Education FY2015 -16 Budget Request INFORMATION CONTACT: Bonnie Hammersley, (919) 245 -2300 Paul Laughton, (919) 245 -2152 Del Burns, (919) 732 -8126 Tom Forcella, (919) 967 -8211 PURPOSE: To receive the Orange County Schools and Chapel Hill - Carrboro City Schools Boards of Education approved FY2015 -16 operating and capital budget requests. BACKGROUND: The Board of County Commissioners established a funding target for schools in previous years of 48.1% of County General Fund revenues. The target is exclusive of the County's share of Durham Technical Community College funding and is consistent with the school funding target endorsed by Commissioners in May 2000. The following school related components are included in calculation of the target percentage: Local Current Expense - supplements State and Federal funds received by each district for the day -to -day operation of schools. Examples of expenses paid from these funds include salaries and benefits for locally paid teachers and utilities. Counties having more than one school administrative unit, as is the case in Orange County, are required to provide equal per pupil appropriations to each system. The funding level, however, is discretionary and varies from county to county. Current Expense funding of $72,147,134 was approved in FY 2014 -15. Recurring Capital - pays for facility improvements, equipment, furnishings, and vehicle and bus purchases. State statutes mandate counties to fund recurring capital; however, the amount of money counties allocate to this function is discretionary and varies from county to county. Equal per pupil allocations required by law for current expense appropriations are not applicable to this category of local school funding. Per the April 2011 Board approved County Capital Funding Policy, County and School recurring capital needs will be identified and reviewed during each annual operating budget cycle, and recurring capital appropriations will be approved by the Board of Commissioners as an element of each annual Orange County Budget Ordinance. For the current fiscal year, Commissioners funded $3.0 million (the equivalent of approximately 2 cents on the property tax rate) for schools recurring capital. Long -Range Capital - supports school capital projects through the County's Capital Investment Plan (CIP) with Pay -as- you -go funding, which includes dedicated half -cent sales tax revenues and property tax earmarked under the Board's current Capital Funding Policy. Similar to Local Current Expense funding, the amount of money counties allocate to long -range capital expenditures is discretionary and varies from county to county. Long -Range Capital (PAYG) funding of $3,724,849 was approved in FY 2014 -15. School Related Debt Service - repayment of principal and interest on School related debt, including general obligation bonds and private placement loans. North Carolina statutes require counties to pay for school related capital items such as acquisition and construction of facilities. In instances where counties borrow monies to pay for such items, the State mandates counties repay the debt. The amount of money counties borrow for school related projects is discretionary and varies from county to county. Debt Service funding for Schools of $16,608,984 was approved in FY 2014 -15. Fair Funding — established in FY 2006 -07, these funds are split equally between the two school districts, to offset costs of safety and health services such as School Resource Officers and Nurses. The State does not mandate counties to provide funding for these services. Fair Funding of $988,000 was approved in FY 2014 -15. It is important to note, the 48.1% target only includes funding for the items identified above - current expense, recurring capital, long -range capital, school related debt service and fair funding. It does not include additional non - mandated County financial support Orange County Commissioners commit to schools. Examples of such appropriations include supplementing state funding for school health nurses to staff each school with at least one school health nurse. Funding in the current fiscal year for this contractual agreement between the County Health Department and each school district is approximately $697,000. (This agreement/contract has been in place since 2001) FY2015 -16 School Budgets Based on the North Carolina Department of Public Instruction's projected Average Daily Membership (ADM) enrollment for FY 2015 -16, Orange County Schools enrollment would decrease by 172 students, and Chapel Hill - Carrboro City Schools enrollment would decrease by 150 students, for a total decrease of 322 students over both school systems. Orange County Schools is requesting an increase in the local per pupil allocation of $81. This requested increase in the local per pupil allocation for current expenses would increase the per pupil allocation to $3,652. This funding level would represent approximately the same current expense for Orange County Schools of $28.1 million with an increase for both school districts of approximately $450,000, when this increase of $81 per pupil is also applied to Chapel Hill - Carrboro City Schools. This would represent .275 cents on the current property tax rate. Chapel Hill - Carrboro City Schools is requesting an increase in the local per pupil allocation of $302, plus funding for an additional 100 charter students in the district. This requested increase K in the local per pupil allocation for current expenses would increase the per pupil allocation to $3,873. This funding level would represent an approximate increase in the current expense for Chapel Hill - Carrboro City Schools of $3.5 million with an increase for both school districts of $5.8 million, which would represent 3.54 cents on the current property tax rate. During tonight's presentation, each system will share their FY2015 -16 operating and capital budgets with the Board of County Commissioners. FINANCIAL IMPACT: Preliminary FY2015 -16 revenue projections anticipate the County's General Fund revenues will be approximately $196 million. Staff has assumed no receipt of Public School Building Fund monies in this projection for the County's General Fund. (Note: NC Education Lottery proceeds are revenues budgeted in individual school capital projects and not considered General Fund Revenue.) Based upon the County Commissioner's funding target of 48.1 %, the funding to the two school systems would be approximately $94.3 million, based on the preliminary FY2015 -16 revenue projections. RECOMMENDATION(S): The Manager recommends that the Board discuss the issues noted and provide direction to staff, as appropriate. M 47 c E U C6 Q The First Choice for Families orange County Schools 2015 -16 Orange County Schools Local Current Expense Budget District Vision We envision a public school system that prepares all students to be creative, constructive thinkers who become healthy, productive and responsible members of our community and the world. District Mission Orange County Schools provides learning opportunities that develop resourceful citizens prepared to engage in an ever changing and diverse world. Strategic Plan Goals 2015 -2020 Orange County Schools will be the first choice for families through the provision of engaging learning opportunities for all students to prepare them for citizenship, higher education and careers; and through consistent and effective engagement with our diverse community; and through retaining, recruiting, and developing a diverse professional team accountable for the learning opportunities for all students; and through the provision of safe and sustainable operations and well- maintained facilities and equipment that support learning opportunities for all students; and through the accountable, equitable, and transparent management of human and financial resources. 2015 -16 15-1 Orange County Schools Local Current Expense Budget i Table of Contents Board of Education Members and Chief Officers ............. ..............................3 Message from the Superintendent ................................ ..............................4 OrganizationalChart ................................................. ..............................6 OCS Supporting Documents 2014 -15 OCS Budget ........................................... .............................'7 OCS Per-Pupil Appropriation .............................. ..............................8 Enrollment....................................................... ..............................8 LocalFunding ................................................... ..............................9 OCS Historical Profile ........................................ ..............................9 2015-16 Budget Supporting Documents County Appropriation Request .............................. .............................10 Budget Assumptions ............................................ .............................11 Business Cases ................................................... .............................13 2015-16 Budget Local Current Expense Budget ............................ .............................28 BudgetCalendar ......................................................... .............................33 2016-26 Capital Investment Plan Appendix 1 This budget is available at www.orange.kl2.13c.us 2 Orange County Schools Local Current Expense Budget Orange County Board of Education Board of Education Members and Chief Officers Dr. Stephen H. Halkiotis, Chair Tony McKnight, Vice-Chair Tom Carr Donna Coffey Dr. Deborah Piscitelli Lawrence Sanders Brenda Stephens Dr. Del Burns, Temporary Superintendent Pam Jones, Interim Deputy Superintendent Patrick Abele, Chief Operations Officer Donna Brinkley, Chief finance Officer Teresa Cunningham - Brown, Chief Human Resources Officer Dr. Jacob Henry, Chief Academic Officer Todd Jones, Chief Technology Officer G. Seth Stephens, Chief Communications Officer 200 East King Street Hillsborough, NC 27278 919.732.8 126 3 Orange County Schools Local Current Expense Budget t , Message from the Superintendent April 13, 2015 To the Orange County Board of Commissioners: The Orange County Schools 2015 -2016 budget request that follows is presented for your review and consideration. This budget request was developed following meetings with building -level and central services administrators and deliberations with the cabinet. It is important to note that less direction and information has been provided than in the past as a result of changes from the last legislative session. The North Carolina Department of Public Instruction is no longer providing initial planning allotments as in previous years. While not a factor in the requested budget for 2015 -2016, District average daily membership growth has been moved from the continuation budget to the expansion budget. Also at this time estimates of potential salary increases and changes in employer -paid benefit costs have not been provided. Consequently the budget that follows is based only upon information that is known at this time. As additional information is available at the State level the impact on the requested budget will be calculated and reported. As part of the AdvancED accreditation self - assessment review, the Orange County Schools Board of Education engaged citizens in a months -long process to develop a community vision for the District. In a parallel manner a mission and strategic plan goals were developed. The community engagement process has resulted in a clear direction for the District for the future. The Board of Education has adopted the vision, mission and goals included in this document which are now in policy. Following six months of self - assessment regarding the standards required by AdvancED for accreditation, an external review committee identified a number of strengths of the District that included the strong relationship between the Board of Education and the Board of Commissioners, focused on students and schools. The community engagement process was listed as a "Powerful Practice" and the Board of Education was commended for empowering community stakeholders. Furthermore, collaboration and community engagement will be vital elements in the District's future growth opportunities. The North Carolina Department of Public Instruction has provided projected student average daily membership for the coming year. The projection for the current year (2014 -2015) was over - stated and the District did not meet the projection. For the coming year, the projection is 172 students lower. This will result in a projected loss of state funds of $872,212. Funding in the amount of $135,746 for Driver Education is scheduled to end June 30, 2015. Combined, the total projected reduction in state funds for 2015 -2016 is slightly more than $1 million. Applying the current local per pupil allotment to the projected number of students for 2015 -2016 reduces the county appropriation by $614,212 to $27.5 million. To balance the budget, considering the changes in both state and local revenue, expenditure reductions in the amount of $1.2 million would be necessary. The Board of Education considered the impact of such reductions and has approved a budget request that includes an $81 increase in the local per pupil amount. This increase would support the existing county appropriation amount of $28.1 million. 4 Orange County Schools Local Current Expense Budget r Even with an increase there will necessarily be reductions in expenditures to balance the budget. Without the increase, expenditure reductions will expand to include safety initiatives, deferred maintenance projects and local at -risk student support funds. Through the community visioning process and the development of a sound strategic plan the Orange County Schools Board of Education has embraced a clear direction for the District. In addition, the findings of the AdvancED external review team identify areas of need which will drive the allotment of resources in the coming years. The Orange County Board of Commissioners' consistent and sustaining support for public education is clear. The Board of Education both recognizes and values the partnership with the Board of Commissioners in preparing students for the future and furthering the values of the community. Respectfully Submitted, Del Burns, Temporary Superintendent U�, Patrick Abele Chief Operations Officer Updated 1/26/15 Orange County Schools Superintendent's Cabinet Organizational Chart Teresa Cunningham -Brown Chief Human Resources Officer Board of Education Dr. Del Burns Temporary Superintendent Pam Jones Interim Deputy Superintendent Dr. .take Henry Chief Academic Officer Patricia Coleman Board Specialist Admin. Assistant to the Superintendent Todd Jones Chief Technology Officer Donna Brinkley Chief Finance Officer BOE Approved 6119/14 Seth Stephens Chief Communications Officer Orange County Schools Local Current Expense Budget 2015 -16 2014 -2015 Orange County Schools Budget Local: $31,509,181 State: $44,198,480 Federal: $ 31,6429513 Other Restricted: $ 198569837 Capital Improvement: $ 62853,978 Total Funding for the 20142015 School Year: $8890609989 Local: County Appropriation $2890809975' Fair Funding $ 4949000 Fines /Forfeitures $ 2009000 Interest $ 6800 Fund Balance Appropriated $ 1,134,400 Fund Balance Carryover $ 15531,806 Total Operating Budget Funding (Local) For 2014 -2015: $3195099181 I Considers charter schools and out of district students 7 Orange County Schools Local Current Expense Budget t Orange County Schools Per -Pupil Appropriation Funding by year $4,000 $3,500 $3,000 $ 2,500 $2,000 $1,500 $1,000 $500 $0 1,57 2010-11 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 Enrollment /,UUU 7,700 ,698 7,600 -- -- 7,500 ,501 7,400 - 7,420 7,300 -- — - -- 7,200 7,272 7, 7,100 - — 7,000 - - - b, 900 - -- 2010-11 2011 -12 2012 -13 2013 --14 2014 -15 2015 -16 *2015 -16 projected enrollment i I Funding by year S 1_l Enrollment Orange County Schools Local Current Expense Budget Local Funds Received by OCS 72015-16 : Year Capital Funding (all sources) Current Expense (includes Fair Funding) Per Pupil Allocation Total County Funding $259415,641 2010 -11 79192 14:1 $2,143,649 $23,2719992 $3,096 2011 -12 $29186,854 $23,5639574 $3,102 $259750,428 2012 -13 $39079,067 $24,5159695 $39167 $279594,762 2013 -14 $390799067 $25,554,154 $3,269 $28,633,221 2014 -15 $31,1329939 $25,574,975 $39571 $31,707,914 School Year 2009 -10 2010 -11 201112 2012 -13 2013 -14 2014 -15 OCS Historical Profile Teaching Staff Students 7,007 Pupil/Teacher Ratio 14:1 Free and Reduced Lunch 38.99% 515 524 79192 14:1 39.82% 527 7,272 14 :1 40.08% 546 79420 14 :1 40.20% 559 75501 13 :1 14:1 41.47% 42.10 % 553 73698 Orange County Schools Local Current Expense Budget 2015 -16 County Appropriation Request 2014 -15 Per -Pupil Appropriation 2015 -16 Projected Student Population 2015 -16 Calculated Appropriation 2015 -16 Requested Per -Pupil Increase 2015 -16 Requested Per -Pupil Appropriation 2015 -16 Projected Student Population 2015 -16 Requested Appropriation GO Z \O Nr_ �r . z Considers charter schools and out of district students The appropriation requested is the same as provided in 2014 -15 10 71� 0 0 re ab) $3,571 7,526 $27,466,7632 $81 $3,652 7,526 $28,080,9752'3 2015 -16 20152016 BOARD OF EDUCATION'S APPROVED BUDGET BUDGET ASSUMPTIONS: 2014 -2015 ADM 7,698 2015 -2016 Projected ADM 7,526 ADM Change (172) Students Maintain 2014 -2015 county appropriation of $28.1M which would require an $81 per pupil increase Appropriated fund balance increased by $370,916 to $1,505,316 Reduction in force not considered Planning allotments not available Salary and benefits changes not available PROJECTED REVENUE CHANGES: $ 5,071 State Per Pupil Funding (172) Students $ (872,212) PROJECTED LOSS IN STATE FUNDING $ - PROJECTED LOSS IN LOCAL FUNDING PROJECTED REVENUE SUMMARY: PROJECTED LOSS IN DRIVER $ (135,746) EDUCATION FUNDING PROJECTED INCREASE IN FUND $ 370,916 BALANCE APPROPRIATION $ (1,007,958) Loss in State Funding (Including Driver Education) - Loss in Local Funding 370,916 Increase in Fund Balance Appropriation $ (637,042) TOTAL PROJECTED LOSS IN REVENUES PROJECTED EXPENDITURE CHANGES: (See Business Cases) (410,396) 7 Teachers (66,646) 2 Teacher Assistants (60,000) Strategic PIanning & Visioning /AdvancED Review (35,000) IB Exams (State Paid 2015 -16) (35,000) Legal Services (30,000) Superintendent Search $ (637,042) TOTAL PROJECTED REDUCTION TO EXPENDITURES $ - BALANCE Alternate 2015 -2016 Budget Scenario BUDGET ASSUMPTIONS: 2014 -2015 ADM 7,698 2015 -2016 Projected ADM 7,526 ADM Change 172 Students No increase in per pupil funding equals a reduction in county appropriation of $614,212 to OCS Appropriated Fund balance increased by $415,128 to $1,549,528 Reduction in Force not considered Planning allotments not available Salary and benefits changes not available PROJECTED REVENUE CHANGES: 5,071 State Per Pupil Funding _ (172) Students $ (872,212) PROJECTED LOSS IN STATE FUNDING $ 3,571 Local Per Pupil Funding (172) Students $ (614,212) PROJECTED LOSS IN LOCAL FUNDING PROJECTED REVENUE SUMMARY: PROJECTED LOSS IN DRIVER $ {135,746) EDUCATION FUNDING PROJECTED INCREASE IN FUND $ 415,128 BALANCE APPROPRIATION $ (1,007,958) Loss in State Funding (Including Driver Education) (614,212) Loss in Local Funding 415,128 Increase in Fund Balance Appropriation $ (1,207,042) TOTAL PROJECTED LOSS IN REVENUES PROJECTED EXPENDITURE CHANGES: (See Business Cases) (320,000) Safe Havens (150,000) Facilities Assessment Projects (100,000) Local At -Risk Funds (410,396) 7 Teachers (66,646) 2 Teacher Assistants (60,000) Strategic Planning & Visioning /AdvancED Review (35,000) iB Exams (State Paid 2015 -16) (35,000) Legal Services (30,000) Superintendent Search $ (1,207,042) TOTAL PROJECTED REDUCTION TO EXPENDITURES $ - BALANCE 12 Orange County Schools Local Current Expense Budget Orange County Schools Business Cases 2015 -16 13 2015 -16 I Initiative: State Per Pupil Funding Impact Due to Change in Average Daily Membership Implementation Timeline and Budget 2015 -2016 Amount Notes ADM Decrease of 172 Students ($872,212) Expected Results ADM allotment -based funds for Orange County Schools will decrease. Evidence or Reasoning for this Recommendation State ADM -based funds for 2014 -2015 were based on 7,698 students. On the 40`h Day of school, the average daily membership was 7,498. The ADM projection for Orange County Schools for the 2015 -2016 school year is 7,526 or 172 students less than the current year. Contact Person: Donna Brinkley, Chief Finance Officer 14 Initiative: Driver Education Funding Implementation Timeline and Budget 2015 -2016 Amount Notes Driver Education Funds Eliminated ($135,746) Expected Results Orange County Schools will continue to pay for Driver Education using re- purposed local funds. Families will continue to pay $40 to offset the cost which in OCS is approximately $300. The state maximum that can be charged to families is $65. Evidence or Reasoning for this Recommendation Driver Education funds have been phased out over a period of years. As a result, families have been required to pay a portion of the cost for students to participate in the program as school districts have been required to find funds to address the shortfall. North Carolina GS 115C -216 (b) states: "Inclusion of Expense in Budget. - The local boards of education shall include as an item of instructional service and as a part of the current expense fund of the budget of the high schools under their supervision, the expense necessary to offer the driver education course." Contact Person: Donna Brinkley, Chief Finance Officer W Initiative: Fund Balance Appropriation with $81 Per Pupil Increase Implementation Timeline and Budget 2015 -2016 Amount Notes Fund Balance Appropriation $370,916 Increase Required to Balance Expected Results The 2014 -2015 Adopted Budget includes $1,134,400 in fund balance. With the increase, $1,505,316 will be necessary to balance the 2015 -2016 budget Evidence or Reasoning for this Recommendation The July 1, 2014 unassigned fund balance amount was $2,498,886. Approximately 40% of the available unassigned fund balance would remain, assuming no changes between 2014 -2015 and 2015 -2016 fiscal years. In order to balance the budget in subsequent years either an increase in the county appropriation or additional budget reductions would be required to develop a balanced budget. Contact Person: Donna Brinkley, Chief Finance Officer H • y64#6 Initiative: 7 Teachers - Reduction in State ADM Allotment of Classroom Teachers Implementation Timeline and Budget 2015 -2016 Amount Notes 7 State Allotted Regular Classroom Teachers ($410,396) This amount is based upon the average teacher salary established by DPI. Expected Results Class sizes may be impacted as there will be slightly fewer teachers in the district; however, there will also be fewer students based on the 2015 -2016 projection. OCS received an over- allotment in classroom teachers as the result of a projected student ADM that exceeded the actual ADM on the 40th Day of school. Allotments to schools for 2015 -2016 will based as in the past on the actual fifth month ADM of the preceding year. This may result in fewer or more regular classroom teacher positions allotted than in the 2014 -2015 school year, depending upon the projected change in the ADM for each school. There may be a need to freeze vacant regular classroom positions for the coming year to balance the allotment numbers. There may also be a need to transfer regular classroom teachers based on any change in student ADM and allotment at the school level. Evidence or Reasoning for this Recommendation For 2014 -2015 the Orange County Schools student ADM projection was 7,698 and the actual 401h Day ADM was 7,498. The projection for 2015 -2016 is 7,526, or 172 students less than 2014 -2015. The projection of 7 fewer regular classroom teachers is an estimate based on allotment formulas from the state remaining the same. Contact Person: Teresa Cunningham- Brown, Chief Human Resources Officer 17 Initiative: 2 Teacher Assistants - Reduction in State ADM Allotment of Classroom Teacher Assistants Implementation Timeline and Budget 2015 -2016 Amount Notes 2 State Allotted Regular Classroom ($66,646) This amount is based upon the Teacher Assistants amount allotted for a teacher assistant Expected Results OCS received an over - allotment in regular classroom teacher assistants as result of a 2014 -2015 projected ADM that exceeded the actual ADM on the 40h Day of school. The allotment of teacher assistants to schools for 2015 -2016 will be based as in the past on the actual fifth month ADM of the preceding year. This may result in fewer or more regular classroom teacher assistant positions allotted to individual schools than in the 2014 -2015 school year, depending upon the projected change in the ADM for each school. There may be a need to freeze vacant regular classroom teacher assistant positions for the coming year to balance the allotment numbers. There may also be a need to transfer regular classroom teacher assistants based on any change in student ADM and allotment at the school level. Evidence or Reasoning for this Recommendation For 2014 -2015 the Orange County Schools ADM projection was 7,698 and the actual 40`x' Day ADM was 7,498. The projection for 2015 -2016 is 7, 526, or 172 students less than 2014 -2015. The projection of 2 fewer regular classroom teacher assistants is an estimate based on allotment formulas from the state remaining the same. Contact Person: Teresa Cunningham - Brown, Chief Human Resources Officer 18 Initiative: Strategic Planning and Visioning / AdvancED Review Implementation Timeline and Budget 2015 -2016 Amount Notes Funding reduction for the Strategic Planning ( $60,000) Both activities have and Visioning initiative and the AdvancED been completed Accreditation review Expected Results The district has been engaged with the community to develop a vision for Orange County Schools. A mission and strategic plan goals have also been developed. All have been adopted by the Board of Education. The AdvancED accreditation review process will be completed in March, 2015. Evidence or Reasoning for this Recommendation The work to develop a vision, mission and strategic plan goals for Orange County Schools has prepared staff and the Board to take next steps with respect to all three components. The identified and to -be- identified next steps will be managed and led by the Board and the staff. AdvancED re- accreditation occurs in a five year cycle. It is anticipated that a future budget will include some amount, not necessarily the entire $60,000 budgeted for this year, in order to fund activities related to the re- accreditation review. Contact Person: Dr. Jake Henry, Chief Academic Officer 19 Initiative: IB Exams Implementation Timeline and Budget Needed 2015 -2016 Amount Notes Reduce budget to pay for IB exam fees. ($35,000) Expected Results There should be no direct impact to the IB program as the funds being reduced were used to pay the cost of exam fees. Effective this school year, the state is covering the cost of IB fees therefore this expenditure is no longer needed. Evidence or Reasoning for this Recommendation Effective during the 2014 -15 school year, the state is now covering the cost of IB exam fees. This is no longer an expense that needs to be budgeted for at the district level. Contact Person: Dr. lake Henry, Chief Academic Officer 20 Initiative: Legal Services r- Ar VT!k re Implementation Timeline and Budget 2415 -2016 Amount Notes Reduce budget for legal fees ($35,000) Expected Results Staff will be able to rely more often upon approved standard form contracts. Only new agreements will require board attorney review. Evidence or Reasoning for this Recommendation A number of process improvements including a comprehensive legal review of discipline policies and procedures as well as student transfer and application policies and procedures have been undertaken this year and are expected to conclude by the end of the fiscal year. Attorney reviews of contracts and agreements are fewer as a result of the use of standard form contracts. Many agreements not previously reviewed have now been reviewed and approved by the Board. As a result fewer agreements will require attorney review. Contact Person: Dr. Del Burns, Temporary Superintendent 11041 Initiative: Superintendent Search Implementation Timeline and Budget 2015 -2016 Amount Notes Eliminate funding for superintendent search ($30,000) Expected Results The process to select a new OCS Superintendent will successfully conclude by the end of the fiscal year. Evidence or Reasoning for this Recommendation The Board of Education is on schedule to select a new superintendent. Contact Person: Patricia Coleman, Board Specialist /Administrative Assistant to the Superintendent 22 0 ,�7 %"" Initiative: Local Per Pupil Funding Impact Due to Change in Average Daily Membership Implementation Timeline and Budget 2015 -2016 Amount Notes ADM Decrease of 172 Students ($614,212) Expected Results Local funds allotted on the basis of ADM will decrease. Evidence or Reasoning for this Recommendation Local ADM funds for 2014 -2015 were based on 7,698 students. On the 40th Day of school, the average daily membership was 7,498. The ADM projection for Orange County Schools for the 2015 -2016 school year is 7,526 or 172 students less than the current year. Contact Person: Donna Brinkley, Chief Finance Officer 23 Initiative: Fund Balance Appropriation without Increase in County Appropriation Implementation Timeline and Budget 2015 -2016 Amount Notes Fund Balance Appropriation $415,128 Increase Required to Balance Expected Results The 2014 -2015 Adopted Budget includes $1,134,400 in fund balance. With the increase, $1,549,528 will be necessary to balance the 2015 -2016 budget Evidence or Reasoning for this Recommendation The July 1, 2014 unassigned fund balance amount was $2,498,886. Approximately 38% of the available unassigned fund balance would remain, assuming no changes between 2014 -2015 and 2015 -2016 fiscal years. In order to balance the budget in subsequent years either an increase in the county appropriation or additional budget reductions would be required to develop a balanced budget. Contact Person: Donna Brinkley, Chief Finance Officer 24 Initiative: Safe Havens 4 A Implementation Timeline and Budget 2015 -2016 Amount Notes A decrease in the Maintenance budget ($320,000) for funds identified to meet the Safe Havens report. Expected Results The Orange County Schools previously completed a comprehensive analysis of safety needs through Safe Havens. The report indicated areas for investment in order to meet facility and safety standards. The use of previously allocated funds will be used to complete approved projects. Evidence or Reasoning for this Recommendation Funds appropriated in the 2014 -2015 budget will be utilized to complete projects identified by Safe Havens. The district will continue to utilize current funds in addition to appropriated non- recurring funds for identified projects, Future funding will be requested when available to continue to meet the recommendations by Safe Havens. Contact Person: Patrick Abele, Chief Operations Officer 25 �. � ,ci�,r,•,a Initiative: Facilities Assessment Projects Implementation Timeline and Budget 2015 -2016 Amount Notes A decrease in the Maintenance budget ($150,000) to address deferred maintenance and projects identified in the 2014 Facilities Assessment. Expected Results During the 2013 -2014 school year, the district completed a Comprehensive Facilities Assessment (CFA). The CFA identified a multitude of projects and areas of concern that need to be addressed. Many of the items recommended in the CFA are the result of deferred maintenance needs. The total estimate needed to address the needs identified in the CFA is approximately $160,000,000. Use of funds allowed for initial deferred maintenance projects to be started in 2015. Evidence or Reasoning for this Recommendation Funds appropriated in the 2014 -2015 budget will be utilized to complete projects identified in the CFA. Additional input and analysis of the CFA will allow staff to rank and prioritize projects by need. It is recommended funding be secured or appropriated when available for identified projects. Use of Capital Investment Project (CIP) and local funding will be used to further complete deferred maintenance projects. Contact Person: Patrick Abele, Chief Operations Officer 26 �4 r ru Initiative: Local At -Risk Funds Implementation Timeline and Budget Needed 2015 -2016 Amount Notes Reduce local at -risk funding budget ($100,004) Expected Results Schools are allocated instructional dollars from accounts such as state and local at -risk funds, as well as state and local instructional supplies and materials. Local at -risk funds are used by schools to provide services to students who are most at -risk of dropping out of school. This reduction may result in a smaller allocation of local at -risk funds to schools which could cause a reduction in services and resources provided to students. Evidence or Reasoning for this Recommendation This recommendation is being made because re- purposing of funds from other sources could lessen the impact of the reduction on school allotments. State at -risk funds could be re- purposed to make up for some of the shortfall at the school level. Additionally, schools could repurpose their funds from other sources to best meet the needs of their students. Contact Person: Dr. Jake Henry, Chief Academic Officer 27 ORANGE (COUNTY SCHOOLS 2015 -2016 Local (Current Expense Budget Fly PRC (Program Report Code) Loc l R.-n- ..nd ®d gudgO by PRC (I) 28 4/2/2015 2015 -2016 2014 -2015 B.O.E. Budget Approved REVENUES Budget 2,4110 County Appropriation $ 28,080,975 $ 28 „080,975 2.4110.007 County Appropriation - Fair Funding 494,000 494,000 2.4410 Fines & Forfeitures 200,000 200,000 2.4450 Interest 68,000 68,000 2.4910 Fund Balance Appropriated 1,134,400 1,505,316 2.4910 Fund Balance Carryover 1,531,806 65,000 Projected Loss in State Revenues - (1,007,958) TOTAL REVENUES $ 31,509,181 $ 29,405,333 Loc l R.-n- ..nd ®d gudgO by PRC (I) 28 4/2/2015 EXPENDITURES PRC 001 REGULAR CLASSROOM TEACHERS ( Salaries, Supplements, Benefits, Matching Funds, 6th & 9th Grade Academies and Vocational Rehabilitation Match) PRC 002 CENTRAL OFFICE ADMINISTRATION (Salaries, Supplements and Benefits) PRC 003 NON- INSTRUCTIONAL SUPPORT (Custodial, Clerical, Technology, and Substitute Salaries, Benefits and Custodial. Contracted Services) PRC 005 SCHOOL BUILDING ADMINISTRATION (Principal and Assistant Principal Salaries, Supplements, Benefits and Travel) PRC 007 INSTRUCTIONAL SUPPORT (Psychologists, Social Workers, Media Specialists, Guidance Counselors, Nurses, and Literacy Coaches Salaries and Benefits) PRC 0'09 NON- CONTRIBUTORY BENEFITS (Longevity, Bonus Leave Payout., Annual Leave Payout and Benefits, Unemployment Insurance, Worker's Comp. Insurance, Life Insurance and Vision Insurance) PRC 013 CAREER AND TECHNICAL EDUCATION (Voc Ed. Network Certificafran Tests, Workshops and Student and Employee Travel) PRC 015 TECHNOLOGY (Contacted Repairs and Maintenance, Travel and Staff Development) PRC 024 DSSF (Supplement Pay) PRC 027 TEACHER ASSISTANTS K -3 (Salaries, Substitute Pay and Benefits) PRC 032 EXCEPTIONAL CHILDREN (Salaries, Benefits, Contracted Services, Staff Development,'Travet, Supplies & Materials and Furniture iu Equipment) PRC 034 AC'ADEMIC'ALLY GIFTED PROGRAM ( "Teachers, Substitutes, Benefits, Staff Development, and Supplies and Materials) PRC 035 SCHOOL FOOD SERVICES (Unpaid Charged Meals) 2015 -2016 B.O.E. 2014 -2015 Approved Budget Budget $ 7,791,929 $ 7,381,533 (1) Reduction of 7 Teachers @ $410,396 $ 1,539,066 $ 1,539,066 $ 4,568,415 $ 4,568,415 $ 1,131,722 5 1,131,722 $ 1,732,086 $ 1,732,086 $ 697,772 $ 697,772 $ 4,248 $ 4,248 Remove 2014 -15 $ 381,750 $ 18,500 (,u) Carryover for Technology @ $350,000 (t,) Remove 2014 -15 Carryover for Assislive Technology @ $13,250 $ 15,677 $ 1,5,677 $ 407,028 $ 340,382 (2) Reduction of 2 TAs @ $66,646 $ 1,316,653 $ 1,316,653 $ 372,565 $ 372,565 $ 1,000 $ 1,000 Local Recommended' Budget by PRC (',2l 29 4/212015 GRANGE COUNTY SCHOOLS • 11, QV7 PRC 036 TRANSFER TO CHARTER SCHOOLS (Per Pupil Allotment Sent to Charter Schools) PRC 050 'TITLE I (Supplement Pay) PRC 054 ENGLISH AS A SECOND LANGUAGE (Teachers, Substitutes, Benefits, Travel and Supplies & Materials) PRC 056 TRANSPORTATION (Salaries anti Benefits, Repair Parts and Materials, firel, Tires & Tubes and Equipment) PRC 060 IDEA TITLE VI-B (Supplement Pay) PRC 061 INSTRUCTIONAL SUPPLIES (Classroorn Supplies & Materials and Library Books) PRC 069 AT RISK STUDENT SERVICES (Salaries, Benefits, Contracted Services, Staff I)evelopment,Travel anti SUPPlieS & Materials) PR( 1 103 TITLE 11 (Salary, Supplement and Benefits) 11RC701 AFLER SCHOOL PROGRAM (Middle School After School) PRC 706 NON-YELLOW BUS (,Activity Buses and bus Driver Supplements) PRC 801 CURRICULAR SERVICES (Salaries, Benefits, Contracted Services, Printing, Fieldtlips, Travel, Memberships, Supplies & Materials and Science Progran't Enhancements) PRC:: 802 OPERATION OF PLANT (Mail Itena lice Salaries, Benefits, District wide t.hilities, Contracted Services, Security Monitoring, Maintenance Projects, Supplies & Materials and Gas & Oil) PRC 803 HUMAN RESOURCES (Critninal Records Check, Staff Developmenl, Printing, Magellan Employee Assistance Program, Travel, i IRMS Fees, Supplies, SubFinder, Recruitment Lravel anti Recruitment Materials) PRC 804 FINANCIAL SERVICES (Copier Costs, Contracted Services, Staff I)evelopment, Printinpv Travel, Liability, Vehicle & Property insurance, Shideni Accident & firliler his., Office Supplies, Fidelity flond, and Menlbeohips) PR(. 1 805 SUPPORT SERVICES (Mobile Conlin tin ications, Staff Development ant[ Supplies and Materials) 2015-2016 &OX 2014-2015 Approved Budset 1,755,510 $ 1,755,510 $ 70,036 $ 70,036 $ 281,832 $ 281,832 $ 448,028 $ 448,028 $ 165,862 $ 165,862 $ 221,392 $ 186,392 (3) Remove 18 Exams Cdr $35,000 $ 200,000 200,000 $ 45,715 $ 45,715 $ 125,000 $ 125,000 $ 53,231 $ 53,231 $ 512,952, $ 512,952 Remove 2014-15 $ 4,554,679 $ 3,567,828 (t) Cany ve"o' OHS Connector @ $906,851 (,:f) Remove 2014-15 Carryover for Emergency Radios @ $80,000 $ 184,252 $ 184,252 $ 471,565 $ 471,565 5,050 $ 5,050 L-1 R.I., fiwr1of,14 Volge l by PRC, ( 2) 30 41212015 ORANGE COUNTY SCHOOLS 2015,-2016 w fa- - Budget PRC 806 DISTRICT SAFETY (Resource Officers and Reserve Officers) PRC 807 SAFE HAVENS (Access Control, Security laltmitGling) PRC 808 FACILITIES STUDY IMPLEMENTATION (Additional Maintenance Position and Additional Maintenance Projects) PRC 850 PROJECT GRADUATION (Contracted Services and Supplies & Materials) PRC 851 CULTURAL ARTS (Supplements, Benefits, Contracted Services and Supplies & Materials) PRC 854 BAND (Band Instrument repair and Band. Grants to Schools) PRC 860 ATHLETICS (Supplements, Benefits, Catastrophic Insurance and Athletic Grants to Schools) PRC 861 CO- CURRICULAR CLUBS (Supplements, Benefits and Supplies and Materials) PRC 890 BOARD OF EDUCA'T'ION (Salaries, Benefits, Contracted Services, Workshops, Travel. and Supplies) PRC 891 EXECUTIVE ADMINISTRATION (Awards & Recognitions, Office Postage, Supplies and Materials and Staff Development) PRC 892 BOARD AND ADMINISTRATION SUPPORT (Memberships & Fees, Legal Fees, Audit lees and Leadership Development) PRC 900 PUBLIC RELATIONS (Salary, Benefits, Printing /1'rornotional Materials, Supplies, and Membership Fees) PRC 994 FUND BALANCE (C. W. Stanford FIVAC Upgrade) PRC 000 DEBT SERVICE EXPENSE (Local Laptop Payment /lnstallment TOTAL EXPENDITURES 2015 -2016 B.Q.E. 2014 -2015 Approved Budget Budget $ 180,000 $ 180,000 $ 320,000 $ 320,000 $ 197;765 $ 197,765 $ 12,000 $ 12,000 $ 86,699 $ 86,699 $ 67,240 $ 67,240 $ 631,312 $ 631,312 $ 49,682 $ 49,682 $ 91,675 $ 61,675 (4) Remove Supt. Search Funding @ $30,000 $ 29,050 $ 29,050 (5) 'Remove Strategic 426,000 $ 331,000 PlanninglAdvsncED Ca $60,000 (6) Reduce Legal Services Funding by $35,000 $ 87,997 $ 87,997 Remove 2014 -15 $ 116,705 $ (e) Carryover for C.W. Stanford HVAC @ $116,705 $ 158,042 $ 158,042, $ 31,509,181 $ 29,405,333 LocaA necama -ded Budget by PRC 121 31 4/2/2015 'Aff 2015-2016 Budget Reditctions (1) Reduction of 7 Teachers @ $410,396 (2) Reduction of 2 TAB @ $66,646 (3) Remove 1B Exams @ $35,000 (4) Remove Supt. Search Funding @ $30,000 (5) Remove Strategic Planning/AdvancED 0 $60.000 (6) Reduce Legal Services Funding by $35,000 2014-2015 Carryover of One Time Expenditures Removed From 2015-2016 Budget (a) Remove 2014-15 Carryover for Technology @ $350,000 (b) Remove 2014-15 Carryover for Assistive Technology @ $13,250 P Remove 2014-15 Carryover for OHS Connector @ $906,851 (d) Remove 2014-15 Carryover for Emergency Radios @ $80,0,00 (e) Remove 2014-15 Carryover for C.W. Stanford HVAC @ $116,705 Local Recommended Budget by PRC: (2} 32 4/2/2015 Budget Cal dar Fiscal Year 2015i-2016 O;CS - Board Presentation January 26,, 2016 ............... - OCS Board of Education presentation of Fiscal Year 2016-20 Capital Investment Plan OCS - FY 2015-2020 Draft January 28, 2016 FY 2016-20 Draft Capital Investment Plan due, Capital Investment to Orange County Financial Services from Plan Orange County Schools OCS - Board Approvals February 9, 2015 OCS Board of Education approval of Fiscal Year 2015-20 Capital' Investment Plan Odt -Approved Capital February -1--0, 2015 Approved Capital Investment Plan due to Investment Plan to County Commissioners County _60Cd- County Manager Mid February thrul County Manager holds individual/ main group meetings with BOCC End of February, meetings with BOCC and school districts and Schools 2015 BOCC - Capital Investment March 5, 2015 County Manager presents 2015-2020 Capital Plan Investment Plan to Board of County Commissioners (CIP/ Work Session) OCS Budget March 9, 2016 Formal presentation made to, Board of Recommendation Education by the Superintendent on "Budget Recommendations," OCS - Budget Consideration March 23, 2015 Public Hearing - Capital Funds Budget (Public Hearing) 6:00 P.M. And Local Current Expense Budget OdS - Work Session _Ma_r6_6_ S,-2016 Board of Education participates In Budget 7:00 P.M. Work session -60CC - CIP Follow-up April 9, 2015 Capital Investment Plan follow-up with BOCC (Budget Work Session) OCS - board Approval April 13, 2016 Board of Education Adopts Local Current Expense Budget OCS - Budget Distribution April 21, 2016 Budget due to County, Commissioners From Orange County Schools B4OOCC - 'Fork Session April 28,,2015 Boards of Education Fiscal Year 2015-16 Budget Presentations to BOCC @ Work Session 6_0CC Work Session May 14, 2015 Board of County Commissioners participates in CIP follow-up and Budget Drivers for 2015 -16. (Budget Work Session) County Manager May 19, 2015 County Manager P resents Fisc6l Year 2015-16 Presents i Annual Operating Budget to Board of County Commissioners BOCC - Budget Consideration May 21, 2015 Public Hearing - Orange County Budget and Capital Investment Plan Public Hearings -b-o-dC - Budget Consideration . . . ..... . . ............... . . . May 28, 2015 Public Hearing - Orange County Budget and Capital Investment Plan Public Hearings BOCC - Work Sessio,n, June 4, 2015 Board of County Commissioners Discussion of School Participates in Board of Education Budget Work Budgets Session BO,CC - County June 16, 2015 Beard of County Commissioners adopts Fiscal Commissioners Year 2015-16 Annual Operating Budget and Adoption of Budget 2015 20 Capital Investment Plan -bC—,S ""Continuation Budget June 29, 2016 Board of Education adopts Continuation Approval Budget B.O.E. approved 1/12115 KE Orange County Schools Local Current Expense Budget Appendix 1 Capital Investment Plan 34 r"- x015 -16 ORANGE COUNTY SCHOOLS 2016 -2026 CAPITAL INVESTMENT PLAN Scope of Work YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEAR 6 -10 SUMMARY Location ADA CONSTRUCT ADA ACCESSIBLE EGRESS ON SOUTH SIDE OF SCHOOL CENTRAL PROVIDE RAMPS AT EGRESS PATHS CP RESOLVE ADA HANDRAILS AT EGRESS CP ADD RAMP FOR ACCESS TO ENTRANCE WHERE STEPS ARE LOCATED EFLAND BUILDING 300 — INSTALL RAMP TO MAKE THE REAR EXIT ACCESSIBLE HES BUILDING 600 - INSTALL RAMPS TO MAKE THE SIDE EXITS ACCESSIBLE HES PROVIDE ACCESSIBLE SHOWER AND TOILET IN BOYS LOCKER AREA CRHS $12,500 ADD NEW RAMP AND HANDRAILS TO ENTRANCE AT SOUTHERN CLASSROOM WING CWS $50,000 CONSTRUCT ADA ACCESSIBLE RAMP TO PLAYGROUND CENTRAL $75,000 MODIFY CURRENTTOILET FACILITIES FOR ADA COMPLIANCE COM RELATIONS $3,500 ADD HANDICAPPED PARKING AND FRONT ENTRANCE ACCESSIBILITY BOE $ 27,000 ADD ACCESSIBLE RAMP AT KITCHEN CP $16,000 ADA RESTROOM IMPROVEMENTS ATVARIOUS SCHOOLS OUTLINED IN THE FACILITIES ASSESSMENT $100,000 ATHLETIC FACILITIES /PLAYGROUNDS REPLACE WRESTLING MATS /SAFETY PADDING (MULTI -YEAR FUNDING) DISTRICT -WIDE $25,000 $25,000 RESURFACE BASKETBALL COURTS PATHWAYS $18,000 IMPROVE SOCCER AND LACROSS FIELDS CRHS $110,000 $50,0001 1 RESURFACE BASKETBALL COURTS CENTRAL $18,000 RESURFACE PLAY AREA AT REAR OF SCHOOL CENTRAL $20,000 2016 PAY -AS- YOU -GO FUNDING PAGE 1 ORANGE COUNTY SCHOOLS 2016 -2026 CAPITAL INVESTMENT PLAN Scope of Work YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEAR 6-10 SUMMARY Location RESURFACE BASKETBALL COURTS CP $20,000 REPLACE CONCRETE PAVEMENT FOR BASKETBALL COURTS HES $50,000 REPAVE WALKING TRACK HES $30,000 REPAVE WALKING TRACK NEW HOPE $12,500 ATHLETIC FACILITIES RESERVE $250,000 $163,900.00 PLAYGROUND /PLAYZONEIMPROVEMENTS $100,000 CLASSROOM /BUILDING IMPROVEMENTS IMPROVE SCIENCE CLASSROOM AD PREP ROOMS TO MEET CURRENT NCBOE STANDARDS CRHS INSTALL DUCTED FUME HOODS CRHS PROVIDE SEPARATE CHEMICAL PREP AREAS CRHS IMPROVE SCIENCE CLASSROOM AD PREP ROOMS TO MEET CURRENT NCBOE STANDARDS CWS IMPROVE SCIENCE CLASSROOM AD PREP ROOMS TO MEET CURRENT NCBOE STANDARDS GHMS NEW FLOOR DRAIN (KITCHEN) CP $1,600 NEW FLOOR SINK (KITCHEN) CP $4,500 NEW LAVATORY IN KITCHEN WITH MIXING VALVE CP $1,950 NEW TROUGH DRAIN (KITCHEN) CP $10,000 REPLACE 2 COMPARTMENT PREP SINKS WITH 3 COMPARTMENT SINKS CP $5,000 UPGRADE FLOOR DRAINS NEAR STEAMER AND BRAISING PAN CP $3,000 ADD ADDITIONAL HAND SINK CP $2,500 REPLACE COLD STORAGE UNIT CP $55,000 REPLACE REACH -IN REFRIGERATORS CP $13,000 SITE WORK TO ADDRESS EROSION ISSUES AROUND CAMPUS; REPAIR WATER METER BOX AND COVER; DUMPSTER PAD AND ENCLOSURE CRHS $25,000 2016 PAY -AS- YOU -GO FUNDING PAGE 2 ORANGE COUNTY SCHOOLS 2016 -2026 CAPITAL INVESTMENT PLAN Scope of Work YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEAR 6 -10 SUMMARY Location DEFERRED MAINTENANCE WORK ON EXTERIOR SYSTEMS (SAND /PRIME /REPAINT TUBE SYSTEM AT FRONT ENTRANCE; REPAIR EFIS AND OTHER MISC ITEMS ON EXTERIOR OF BUILDING CRHS $15,000 ADD FLOOR TROUGH NEAR BRAISING PAN EFLAND $5,000 NEW TROUGH DRAIN (KITCHEN) EFLAND $10,000 REPLACE ALL PREP TABLES HES $12,000 REPLACE COLD STORAGE UNIT HES $55,000 REPLACE FLOOR DRAIN AT STEAMER AND BRAISER OHS $2,500 UPGRADE SCIENCE CLASSROOMS TO MEET CURRENT DPI STANDARDS ALS $250,000 UPGRADE SCIENCE CLASSROOMS TO MEET CURRENT DPI STANDARDS CWS $235,000 FOOD SERVICE EQUIPMENT /KITCHEN UPGRADES VARIOUS FACILITIES $200,000 $200,000.00 HAZARDOUS MATERIALS ABATEMENT HAZARDOUS MATERIALS ABATEMENT VARIOUS FACILITIES (MULTI -YEAR FUNDING) $50,000 $100,000 $500,000.00 ENERGY EFFICIENCY /LIGHTING IMPROVEMENTS CONVERT GYMNASIUM LIGHTING TO LED - -ALL SCHOOLS $54,133 $174,000 $125,800 FIRE /SAFETY /SECURITY SYSTEMS NEW FIRE ALARM SYSTEM --25 STATION MAINT $35,000 INSTALL NEW SPRINKLER SYSTEM TRANSPORTATION $140,000.00 MECHANICAL SYSTEMS NEW KITCHEN HOOD EXHAUST & SUPPLY FAN /DUCTWORK CENTRAL 2016 PAY -AS- YOU -GO FUNDING PAGE ORANGE COUNTY SCHOOLS 2016 -2026 CAPITAL INVESTMENT PLAN Scope of Work YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEAR 6 -10 SUMMARY Location NEW KITCHEN HOOD EXHAUST & SUPPLY FAN /DUCTWORK CP NEW KITCHEN HOOD EXHAUST & SUPPLY FAN /DUCTWORK CWS NEW KITCHEN HOOD EXHAUST &SUPPLY FAN /DUCTWORK GRADY BROWN NEW KITCHEN HOOD EXHAUST & SUPPLY FAN /DUCTWORK HES ANALYSIS OF STEAM LINE ALTERNATIVES; EMERGENCY REPAIRS TO STEAM LINES OHS NEW SUPPLY FAN W/ HEAT FOR KITCHEN HOOD EFLAND REPLACE HVAC AT KITCHEN EFLAND NEW DISHWASHER EXHAUST FAN AND DUCTWORK CP $3,500 NEW ROOFTOP WATER SOURCE HEAT PUMPS EFLAND $252,000 NEW ZONE DAMPER SYSTEM EFLAND $162,700 ENERGY MANAGEMENT SYSTEM EFLAND $292,900 HVAC RESERVE $140,000 $453,722 $237,133 $3,759,440.00 NEW BUILDING CONSTRUCTION ADD CLASSROOM WING (PRICE INCLUDES FULL PROJECT COSTS) CRHS $12583,000 ELEMENTARY #8- -NON PROTOTYPICAL DESIGN $28,000,000.00 ROOFING PROJECTS 100 WING OHS PIPE EXISTING PVC DRAIN TO NEAREST UNDERGROUND SYSTEM CWS BACK CLASSROOMS ROOF REPLACEMENT EFLAND REPAIR EXPOSED AND RECESSED DOWNSPOUTS AND GUTTER LEAKS OHS 200 BUILDING GRADY BROWN .$269,000 CAFETERIA GRADY BROWN $165,000 2016 PAY -AS- YOU -GO FUNDING PAGE 4 ORANGE COUNTY SCHOOLS 2016 -2026 CAPITAL INVESTMENT PLAN Scope of Work YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2016 Year 4 2018 -2019 Year 5 2019 -2020 YEAR 6 -10 SUMMARY Location 200 WING (MULTI YEAR FUNDING) OHS $90,0001 $130,000 REPLACE DAMAGED DOWNSPOUTS CP $2,200 PROVIDE BOOT AND UNDERGROUND STORM PIPING FOR DOWNSPOUT GRADY BROWN $20,000 300 BUILDING ROOFING GRADY BROWN $310,000 500 BUILDING ROOFING GRADY BROWN $137,000 ROOF STUDY DISTRICT $50,000 ROOF RESERVE $956,500.00 REPLACE SHINGLE ROOF BOE $35,000 MEDIA CENTER ROOF REPLACEMENT CENTRAL $300,000 ART /MUSIC CLASSROOM ROOF REPLACEMENT CENTRAL $80,000 CAFETERIA ROOF REPLACEMENT CENTRAL $52,000 GYMNASIUM ROOF REPLACEMENT CENTRAL $80,000 CONNECT DOWNSPOUTS UNDERGROUND AWAY FROM BUILDING EFLAND $7,500 BACK CLASSROOMS ROOF REPLACEMENT CP $300,000 OFFICE /CLASSROOMS CP $175,000 BUILDING 400 ROOF REPLACEMENT HES $175,000.00 AUDITORIUM /ENTRANCE ROOF REPLACEMENT OHS $395,000.00 GYM /OFFICE ROOF REPLACEMENT OHS $395,000.00 AUDITORIUM ROOF REPLACEMENT ALS $130,000.00 CAFETERIA /CLASSROOMS ROOF REPLACEMENT ALS $502,000.00 GYM /LOCKER ROOMS ROOF REPLACEMENT ALS $235,000.00 OFFICE /MAIN ENTRY ROOF REPLACEMENT ALS $30,000.00 UPPER CLASSROOMS /ROOF REPLACEMENT ALS $878,000.00 SCHOOL SAFETY /SECURITY IMPLEMEMTATION OF SCHOOL SAFETY INITATIVES (ITEMIZED VIA ANNUAL WORKPLAN) $300,328 $269,197 $323,906 $300,000 $300,000 $1,763,900.00 REPLACE PERIMETER FENCING HES $35,000 WINDOW REPLACEMENTS 2016 PAY -AS- YOU -GO FUNDING PAGE 5 ORANGE COUNTY SCHOOLS 2016 -2026 CAPITAL INVESTMENT PLAN Scope of Work YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEAR 6-10 SUMMARY Location REPLACE WINDOWS GRADY BROWN $220,000 VEHICLE REPLACEMENT REPLACEMENT VEHICLES /MAINTENANCE TO SUPPORT RESTORED STAFF POSITION $30,000 2015 -16 2016 -17 2017 -18 2018 -19 2019 -20 2020 -2026 AVAILABLE FUNDING $1,449,711 $1,522,197 $1,598,306 $1,678,222 $1,762,133 $10,223,740.00 AMOUNTALLOCATED $1,449,711 $14,075,197 $1,598,306 $1,678,222 $1,762,133 $38,223,740.00 UNFUNDED PROJECTS $0 - $12,553,000 $0 1 $0 I $0 - $28,000,000.00 TOTAL AVAILABLE FUNDING FROM COUNTY: PAY -AS- YOU -GO $1,449,711 $1,522,197 $1,598,306 $1,678,222 $1,762,133 $10,223,740.76 LOTTERY (SEPARATE SCHEDULE OF PROJECTS ATTACHED) $520,736 $520,736 $520,736 $520,736 $520,736 $2,603,680.00 ARTICLE 46 SALES TAX (SEPARATE SCHEDULE OF PROJECTS ATTACHED) $541,807 $568,897 $597,342 $627,209 $658,570 $3,820,964.53 GRAND TOTAL ANNUAL ALLOCATION $2,512,254 $2,611,830 $2,716,385 $2,826,167 $2,941,439 2016 PAY -AS- YOU -GO FUNDING PAGE 6 ORANGE COUNTY SCHOOLS 2016 -2026 LOTTERY FUNDING Scope of Work Location YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEARS 6 -10 SUMMARY DISTRICT: TECHNOLOGY UPGRADES $500,000 $100,000 $100,000 $100,000 $100,000 $500,000 SCHOOL SAFETY INITIATIVES $20,736 $43,400 $13,400 $13,400 REPLACE COLD STORAGE UNIT CENTRAL $50,000 REPLACE REACH -IN REFRIGERATORS CENTRAL $20,000 REPLACE COOKING EQUIPMENT CENTRAL $75,000 REPLACE DISHWASHER CONDENSATE HOOD CENTRAL $1,500 ADD DRYING RACKS CENTRAL $1,500 REPLACE FLOOR DRAIN AT STEAMER AND BRAISER CENTRAL $2,500 REPLACE PREP SINKS TO 3- COMPARTMENT SINKS CENTRAL $12,000 ADD FLOOR TROUGH NEAR BRAISING PAN AND STEAMER HES $3,000 NEW TROUGH DRAIN (KITCHEN) HES $10,000 ADD FLOOR TROUGH NEAR BRAISING PAN CWS $50 NEW EXTERIOR GREASE TRAP (KITCHEN) CWS $15,000 NEW FLOOR SINK (KITCHEN) CWS $6,750 NEW LAVATORY (KITCHEN) CWS $4,000 NEW TROUGH DRAIN (KITCHEN) CWS $10,000 REPLACE 2 COMPARTMENT SINKS AND ADD GREASE TRAP I CWS $12,000 ADD NEW 60 QT MIXER I CWS $10,000 2016 - LOTTERY FUNDING Page 1 of 4 ORANGE COUNTY SCHOOLS 2016 -2026 LOTTERY FUNDING Scope of Work Location YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEARS 6 -10 SUMMARY REPLACE COLD STORAGE UNIT CWS $50,000 REPLACE STEAMER CWS $35,000 ADD HOT FOOD CABINET CWS $5,000 REPLACE ICEMAKER CWS $8,500 ADD DRYING RACKS CWS $1,500 REPLACE COLD STORAGE UNIT OHS $44,036 ADD FLOOR TROUGH NEAR BRAISING PAN GRADY BROWN $5,000 ADD LIFT OUT GUARD RAILS AND HANDRAILS AT THE STEP OF THE MAIN KITCHEN LOADING DOCK GRADY BROWN $4,000 ISOLATE DISH WASH ROOM FROM PREP AREA GRADY BROWN $20,000 NEW TROUGH DRAIN (KITCHEN) GRADY BROWN $10,000 REPLACE POT WASH SINK GRADY BROWN $6,000 REPLACE PREP SINKS GRADY BROWN $6,000 ADD AIR CURTAIN ON RECEIVING UNIT GRADY BROWN $2,000 REPLACE COLD STORAGE UNIT GRADY BROWN $75,000 REPLACE FOOD SLICER GRADY BROWN $4,500 REPLACE CASTERS ON DRY STORAGE SHELVING GRADY BROWN $1,600 ADD 1- COMPARTMENT COMBI -OVEN GRADY BROWN $22,500 ADD TWO MOBILE VAN PACKS GRADY BROWN $2,000 REPAIR SERVING LINE COMPUTER EQUIPMEMNT GRADY BROWN $3,500 REPLACE SERVING EQUIPMENT CASTERS AND CASTER TROUGH NEW HOPE $5,000 REPLACE OUTDATED COOKING EQUIPMENT OHS $75,000 2016 - LOTTERY FUNDING Page 2 of 4 ORANGE COUNTY SCHOOLS 2016 -2026 LOTTERY FUNDING Scope of Work Location YEAR 1 2015-16 Year 2 2016-2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 5 2019 -2020 YEARS 6 -10 SUMMARY ADD TWO HOT FOOD CABINETS OHS $10,000 REPLACE FOOD SLICER OHS $2,000 ADD DRYING RACKS OHS $2,000 REPLACE MERCHANDISING REFRIGERATOR OHS $20,000 REPLACE HOT WELLS IN SERVING EQUIPMENT OHS $11,000 REPLACE COLD WELLS IN SERVING EQUIPMENT OHS $6,000 REPLACE HOOD AND RRE SUPPRESSION SYSTEM OHS $16,000 ADD DRYING RACKS PATHWAYS $1,500 UPGRADE SERVING LINE EQUIPMENT CENTRAL $20,000 ADD PASS- THROUGH REFRIGERATOR CENTRAL $4,500 SERVING LINE EQUIPMENT MODIFICATIONS ALS $5,600 NEW SERVING LINE COUNTERS CRHS $35,000 REPLACE COOKING EQUIPMENT EFLAND $18,000 REPLACE SERVING EQUIPMENT CASTERS AND CASTER TROUGH EFLAND $4,800 ADD PASS THROUGH MOBILE HOT CABINET EFLAND $8,836 UPGRADE /ADD STEAMER & BRASING PAN CP $40,000 UPGRADE D15HWASHING AREA CID $1,500 UPGRADE SERVING LINE EQUIPMENT CID $5,000 ACTIVITY BUS REPLACEMENT $300,000 CIP PROJECT CONTINGENCY $60,836 2016 - LOTTERY FUNDING Page 3 of 4 ORANGE COUNTY SCHOOLS 2016 -2026 LOTTERY FUNDING TOTAL COUNTY ALLOCATION YEAR 1 Year 2 Year 3 Year 4 Year 5 YEARS 6 -10 PROJECTTOTAL 2015 -16 2016-2017 2017 -2018 2018 -2019 2019 -2020 SUMMARY Scope of Work Location $0 $0 $0 $0 $0 $0 ABATEMENT PROJECT: CARPET /MASTIC CAMPUS WIDE: NEW HOPE AND AL $420,736 $30,000 STANBACK ADA: OHS TOILET RENOVATIONS (MULTI YEAR FUNDING) $510,736 DEFERRED MAINTENANCE RESERVE 1$1,562,944 TOTAL COUNTY ALLOCATION $520,736 $520,736 $520,736 $520,736 $520,736 $5,207,360 PROJECTTOTAL 520,736 520,736 520,73fi 520,736 520,736 $5,207,360 AVAILABLE FOR ALLOCATION $0 $0 $0 $0 $0 $0 2016 - LOTTERY FUNDING Page 4 of 4 2016 -2026 ARTICLE 46 SALES TAX FUNDING Scope of Work Location YEAR 1 2015 -16 Year 2 2016 -2017 Year 3 2017 -2018 Year 4 2018 -2019 Year 6 2019 -2020 Year 6 -10 SUMMARY TECHNOLOGY DEBT SERVICE $490,000 $0 TECHNOLOGY UPGRADES $33,362 $568,897 $597,342 $627,209 $658,570 $3,820,965 ANNUAL ALLOCATION FROM COUNTY $541,807 $568,897 $597,342 $627,209 $658,570 $3,820,965 ARTICLE 46 SALES TAX FUNDING Page 1 of 1 Attachment B EL HILL ORO rHMCITY SCHOOLS Date: April 20, 2015 To: Earl McKee, Chair of the Board of Orange County Commissioners Bonnie Hammersley, Orange County Manager From: Mike Kelley, Chair of the Chapel Hill - Carrboro City Schools Board Tom Forcella, Superintendent Chapel Hill - Carrboro City Schools Re: CHCCS Board of Education's Budget Request We are looking forward to presenting an overview of the Board of Education's budget request on April 28, 2015. The district began the 2015 -16 budget cycle in a more fiscally stable position than we were a year ago. We are thankful for the Board of Orange County Commissioners continued strong support of public education in Orange County. Because of the increased County revenues, the district was able to avoid a $2.2 million budget reduction for the current school year. The continued reduction of State funding for public schools continues to be a major concern. At this time, we have the usual uncertainty about the State budget. A shortfall in State revenue has been projected for this year which could negatively impact State budget allocations for next year. The attached budget recommendation is a very conservative budget request. State mandates and funding necessary to maintain current services represent the majority of the budget request. The expansion requests represent additional funding needed to accomplish Strategic Plan initiatives. To fund the local budget will require additional revenues totaling $3,529,191. On the evening that the Board approved this budget recommendation, they also approved a request to the County Commissioners for an increase in the special district tax up to $.0333, if needed to fully fund our request. Attached to this memorandum is our budget request which includes additional details, the budget message, and an explanation of how our budget request supports our long range Strategic Plan. Thank you for your continued support of public education. L H o o L s Board of Education's Budget Request 2015 -2016 April 9, 2015 TABLE OF CONTENTS Budget Message mil Budget Message 1 -1 Organizational Chart 1 -7 Board Members and Principal Officials 1 -8 Principals 1 -9 Budget Calendar 1 -10 2015 -16 Budgets Combined Operating Budget 2 -1 Local Revenue Projections 2 -2 Local Fund Budget Summary 2 -3 2015 -2016 Continuation& Expansion Budget 2 -5 Local Fund Revenue History 2 -7 State Fund Revenue Projection 2 -8 State Fund Budget Summary 2 -9 Federal Fund Revenue Projection 2 -12 Federal Fund Budget Summary 2 -13 Community Schools Budget Summary 2 -15 Child Nutrition Budget Summary 2 -17 Recurring Capital Budget Summary 2 -19 Capital Improvement Plan 2015 -2025 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 11 BUDGET MESSAGE Chapel Hill — Carrboro City Schools 2015 -16 Operating Budget Message The district has begun the 2015 -16 budget cycle in a more fiscally stable position than we were a year ago. We are thankful for the Board of Orange County Commissioners continued support of public education in Orange County. Because of their willingness to increase County revenues, the district was able to avoid a $2.2 million budget reduction for this school year. The continued reduction of State funding for public schools continues to be a major concern. At this time, we have the usual uncertainty about the State budget. A shortfall in State revenue has been projected for this year which could negatively impact State budget allocations for next year. We do not expect, at this time, that the State will impose any budget reductions prior to June 30. Last week we received the State projected student enrollment for 2015 -16 which is 150 students less than was projected for this year. With the lower than projected student enrollment for this year and the adjustment to the lower number for next year, we will receive a base budget adjustment from the State. Our Local revenues will also be affected by the lower enrollment projections. Over the past several years we have had a significant loss of state revenue. It is likely that we will continue to see these reductions, We know that Drivers Education has already been targeted to be cut next fiscal year and some teacher assistant funding is currently non - recurring. We anticipate losing a percentage of our E -Rate telecommunications reimbursements over the next few years until it is phased out. Virtual Charter Schools are expected to further erode State funding to public schools and we will have to share a portion of Local funds. The district has continued the usual budget development process for 2015 -16. We asked principals and administrators to identify budget needs to support the district's long range plan and focus on instructional excellence as well as other critical needs areas. Because of the generous support from the County Commissioners for this fiscal year, we realize that our budget request for next year must be tightly aligned with the State and Federal mandates, and the district Strategic Plan. The attached budget recommendation is a very conservative budget request. State mandates and funding needs to maintain current services represent the majority of the budget request. The expansion requests represent additional funding needed to accomplish Strategic Plan initiatives. We have identified and recommend that the Board accept a budget reduction of $230,476 at this time. Our requests and reductions are described in greater detail below. Local Revenues and Expenditure Changes and Recommendations The State has estimated that our enrollment will decrease by 150 students next year. At the current per pupil expenditure level, the projected decrease in revenue would be $536,650. An 1 -1 additional $326,517 of revenue growth is estimated from the inflationary increase in the special district tax. The district is requesting the County to provide additional funding for Charter School students. The County has held funding for Charter School at 117 students for several years. The district estimates paying the County per pupil rate for 218 charter school students this year. Because the district's enrollment was over projected by the Department of Public Instruction this year, the district has the Local funding available to pay the charter schools this year without eroding the budget for district students. in future years when the district meets the enrollment projection the Local budget will not have sufficient budget to cover payments for the higher number of Charter students. The current budget for charter school payments was inadequate last year. There will also be a required per pupil payment to Virtual Charter Schools next year of $790. It is expected that some home- schooled students will participate in the Virtual Charter Schools next year. We do not have a good estimate of how many resident students will participate in Virtual Charter Schools at this time, but this payment will further erode the Local budget. Mandated Cost Increases and Continuation of Current Services The Superintendent's recommended budget includes mandated cost increases and continuation expenses for medical insurance and retirement match, along with a placeholder for an anticipated State pay raise to increase the entry level teacher salary from $33,000 to $35,000. This would be a 6% pay raise for this salary level. The district's budget request includes a 6% raise for this group of locally paid teachers and a 2% raise for all other locally paid employees including the increase in the Local supplement for State -paid personnel. At this time we have placed $1,165,269 in our request to fund an increase of our local portion of employees' salary increases. Cost increases for the employer matching retirement ($222,650) and health insurance payments ($40,740) for locally paid employees are included at a combined cost of $263,390. Funding to cover health insurance matching for temporary staffing, as required by the Affordable Care Act, is included in the amount of $54,750. To meet State and Federal requirements in ESL teaching, translation services, and health services, a budget request for $ 276,072 is included. As mentioned previously, a budget increase the Charter School payment budget is needed in the amount of the revenue increase request- $357,100. The district has always placed teachers with National Board certification on State funds since State funding for teachers is based on a position allotment and not a dollar amount. Teachers who have been hired into instructional support positions on the Local budget are held harmless and the district must pick up the cost of the 12% National Board stipend locally. A budget request for $50,000 is included to cover the cost of these local stipends. State funding for Driver Education is due to sunset on June 30, 2015. A budget request for $210,000 is included to continue the Driver Education program at no cost to students. The Board could consider implementing a fee to offset the Local cost. The cost increase of SRO contracts with the towns is included for $100,000. Salary and benefit rate changes for the police officers drives up the cost of the contracts. We also have required services, such as transportation for EC 1 -2 Pre -K students and translation expenses, that are increasing due to additional students and the continued growth of ESL students /families. Priority Related Expansion Requests Careful review and consideration of the district wide budget requests was performed to arrive at the $1.66 million of expansion budget requests. Our primary focus was around the priorities identified at the Board Planning Conference and our Strategic Plan, specifically: Board Priority: Professional Development Needs Project ADVANCE: Planning and implementation support: Goal 4 of the district's strategic plan focuses on the professional development needs identified by teachers in our district. Specifically, the strategies are: • 4.1 Create a model for career and financial advancement based on instructional excellence and professional growth • 4.3 Create new systems and practices and/or adjust current systems and practices that will sustain effective professional development and proven research based practices Over the past three years, teachers and administrators have been working to develop a new model for professional growth, leadership, compensation and career advancement. Our ADVANCE model has been created and shared with the General Assembly for possible pilot consideration. This is an enormous undertaking and will require a significant investment of time and resources to move from our model to implementation. We are not requesting additional funding for 2015 -16 as we can reallocate funding used during the model development process towards implementation. Learning Focused /Understanding by Design (UBD) training: Goal I of our strategic plan focuses on instructional excellence focused on thinking and problem solving in every classroom. One of the goal's primary strategies is to develop a research -based curriculum template from which all written curricula will be aligned, UBD is the preferred method for developing our curriculum as it focuses on helping teachers identify learning goals, helps teachers create meaningful assessments to measure student progress, and most importantly, helps teachers develop meaningful and engaging lessons designed to make students think and problem solve. Another Goal I strategy focuses on developing common expectations of all our professionals. Lesson planning is an expectation that we have for all of our teachers. Administrators, teachers, and instructional coaches are being trained on effective lesson plan development. They are being trained on the high yield strategies that when implemented, will increase student achievement, and on a monitoring system that will ensure implementation and accountability. In total, we are requesting $ I50,000 for these priority professional development offerings. We need to continue to invest in our teachers and leaders by providing them with the tools and skills they need successfully elevate student achievement. 1 -3 Board Priority: Curriculum Development and Support Unit Lesson Design and Unit Lesson Purchases: This request also supports Goal 1 of our strategic plan. Teachers and students deserve a well - articulated and defined curriculum. Without a well - defined curriculum, effective lesson planning occurs less frequently and student learning expectations can vary among teachers and across schools. With the foundational training and continued training in UBD (described above), some of our teachers have begun to develop unit lessons and common - formative assessments. Developing excellent unit lessons takes time, collaboration, and focus. While these activities can sometimes be scheduled during teacher work days or at common planning times, we need to move at a quicker pace. We are requesting funding to provide release time or summer stipends for teachers to dedicate concentrated blocks of time to the initiative. We may also purchase some exemplary units to complement what our teachers create. In total we are requesting $30,000 for this work next year. Board Priority: Supports for Students and Equity Equal Opportunity Schools Support: Our ongoing work and Goal 2 of our strategic plan has focused on the elimination of the achievement gap. One of the strategies, Strategy 2.3 seeks to create support systems and opportunities for typically under- enrolled segments of the student population to advance to Honors and AP level classes. Two of our three comprehensive high schools (ECHHS and CHS) began this work with a grant 2 years ago. We have seen increased enrollment and increased success in minority student participation in AP courses at these schools, however, we need to sustain the work. We have requested funding for these schools to provide stipends for counselors and teachers to advise and support minority students who are taking or are interested in taking an advanced level course for the first time. We will begin to support this effort at Chapel Hill High School next year with the remaining grant funding. Change Middle School ISSpositions to become Positive Behavior and Student Support Specialist: We have requested funding to support students at the middle school level. We previously reported data that demonstrates minority students are disproportionately disciplined and suspended. We are recommending to change the In- school Suspension (ISS) position at the middle school level to be a Positive Behavior and Student Support Specialist. This position would still be responsible for ISS, but an important focus will be to keep kids out of ISS or from being suspended from school. The position is aimed at creating a positive behavior culture at the school and helping kids recover after a mistake. This position would work closely with classroom teachers, school administration, counselors, social workers, and other student services professionals. Counseling Program and Mental Health Review: Goal 3 includes a strategy that calls for external program review for one major program area each year. Due to budget limitations last year, we delayed our Guidance and Mental Health program review. It remains a priority to review this program area and make recommendations for improvements to support all students. 1 -4 Board Priority: Advocating for our Employees Teacher and School Employee Wage and Salary Increases and Support for Human Resources and Teacher Recruitment: The Great Recession and state funding decisions for public education have negatively impacted our ability to recruit and retain staff. Employees have endured years of frozen salaries and reduced benefits while the cost of living continues to rise. Last year, the General Assembly authorized a sizeable wage increase for less experienced teachers, but provided very little to many of our teachers, administrators, and classified employees. Fortunately, the Board and County Commissioners supported a property tax increase that compensated for those who received little by the state, We still have a recruiting disadvantage as North Carolina average teacher salaries rank among the lowest in the country. Last year our teacher turnover was the highest it had been in nearly a decade. We need to do whatever we can to address this issue and retain and attract great staff. We have requested funding to match an average of a 2% wage increase and match the anticipated larger increase for less experienced teachers. Funding is also requested to address inequities with administrator and classified employee pay, along with a goal to ensure all employees receive a rate of pay equivalent to the county's living wage rate. Finally we are seeking financial support for our Human Resources department in recruiting efforts, employee relations matters, and general operational needs. Board Priority: Technology Support 4 Technicians for the Technology Department: We must continue to invest in and support digital learning and technology in our schools, as it is essential for our students to receive a 215` century education. Our technology investment needs technical support to ensure it is ready and working when students and teachers are engaged in instruction. Currently our district supports nearly 10,000 devices in 23 separate facilities with 10 technicians (a ratio of I technician for nearly 1,000 devices). This is well above best practice (DPI recommends I technician for every 400 devices). As a result, our technology facilitators (certified teachers whose primary role is to help infuse technology into the classroom and support digital learning initiatives) are troubleshooting technology issues and making technology repairs as opposed to the work they were hired to do. Our request is to provide 4 additional technology technicians and lower our ratio to I technician for every 700 devices. The great majority of our expansion request ($1.34 million of $1.61 million) focused on aforementioned identified priorities. We are also recommending some additional expansion requests ($268,258) that we feel are needed for the district to support district efficiencies, safety, and for services, materials, and equipment that have been underfunded. Detailed justifications for most of the expansion requests were included in budget documents presented during the Board's Planning Conference. 1 -5 Fund Balance Preliminary projections of this year's undesignated fund balance indicate that the Board can continue to assign $1 million to balance the 2015 -16 budget and maintain an unassigned fund balance that is near the 5.5% fund balance target recommended by the County Commissioners. Budget Reductions We are recommending a total of $230,476 in budget reductions. The loss of longevity pay to instructional staff, as determined by the General Assembly, accounts for the majority of the reduction total. The local supplement match for the anticipated loss of five teaching positions from the enrollment decline will save the district $24,326. Fewer students will also reduce the per student local operating budget allocations to schools by $6,150. Other Information The district will reallocate $25,000 from the utility budget to provide an operating budget for the Sustainability Program. Three years ago, the district transitioned existing reading teachers and coaches into Literacy Coaches. It was shared that we intended to eventually transition each school to a single Literacy Coach and allow for the budget neutral hiring of a Math Coach. Some of our schools may be ready for that transition. Elementary schools will be given the option to exchange a literacy coach position to acquire a full -time Math coach. More discussions will be held with elementary level principals to discuss their school's readiness for this transition. The current year's budget includes $150,000 in contracted services that was used to develop the ADVANCE Program. The district plans to reallocate these funds next year to cover the costs for planning, implementation, and administration. In summary, the district is beginning this budget cycle in a more financially stable position than last year, but we continue to have budgetary needs. State mandates and reductions, and cost increases continue to drive our budget requests. The total local budget increase for 2015 -16 is $3,906,539 or a 5.6% overall budget increase. As the General Assembly unfolds the State's 2015 -16 budget, adjustments to the administration's budget request may be necessary. ,Sincerely, 4d� j Thomas A. Forcella Superintendent 1 -6 2014-2015 - Central Office and School Administrators (COSA) Superintendent's Office Tom Forcella Superintendent Jeff Nash Executive Director, Community Relations Mary Roberts Director Community Schools (After-School) Amatullah Stanback Coordinator, BRMA Julie Hennis Coordinator, Volunteers Information Technology Division Vacant Chief Technology Officer Doug Noell Director, IT Operations Debby Atwater Director, Digital Learning and Library Services Instructional Services Division Magda Parvey Assistant Superintendent, Instructional Services Diane Villwock Executive Director, Testing and Program Evaluation Sherri Martin Executive Director, High School Programs and PD Steven Weber Executive Director, Curriculum and Instruction Valerie Reinhardt Executive Director, Leadership and Middle School Program Vacant Executive Director, PD Career Advancement Debby Atwater Director, Digital Learning and Library Services Kathi Breweur Director, Career & Technical Education, (CTE) Vacant Director, Title I Scarlett Steinert Director, Healthful Living & Athletics Sheldon Lanier Director, Equity and AVID Camille House Coordinator, Gifted Education/2e Christy Stanley Coordinator, English Language Arts (7-12) and Social Studies Elaine Watson-Grant Coordinator, Dual Language & World Language Helen Atkins Coordinator, ESL Kelli Briggs Coordinator, English Language Arts (K-6) Linda Joseph Coordinator, Nurse LuAnn Malik Coordinator, Math Tony Srithai Coordinator, Science Brenda Whitman Coordinator, Arts (PIT) Sherron Leplin Senior k`xecutive Director, fi,`xceptional Children Spencer Register Assistant Director, Exceptional Children Kerry Moore Director, HeadStart/Pre-K Thea Wilson Coordinator, Preschool Disabilities/Early Intervention Alisha Schiltz Coordinator, Rtl and 504 Michele Leykum Coordinator, EC System Level Nancy Kueffer Coordinator, EC Compliance and PSIS Support Services Division Todd LoFrese Assistant Superintendent, Support Services Bill Mullin Executive Director, Facilities Management Jim Ellis Director, Transportation Liz Cartano Director, Child Nutrition Catherine Mau Coordinator, Student Enrollment Jeff Reilly Coordinator, Safe Schools/Student Records/Sch Social!, Workers/Homebound Ruby Pittman Senior E:xecudve Director, Budglet & Finance Jonathan Scott Director, Accounting Vacant Coordinator, Grants Arasi Adkins Senior Executive Director, Human Resources Mary Gunderson Coordinator, Teacher Recruitment & Support Vacant Coordinator, Employee Relations and Compliance 1-7 CHAPEL HILL- CARRBORO CITY SCHOOLS Board of Education Members and Principal Officials Mike Kelly, Chair Andrew Davidson, Vice Chair Jarnezetta Bedford Michelle (Shell) Brownstein James Barrett David Saussy 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 March 5, 2015 ow Chapel Hill — Carrboro City Schools Principals Principals Jillian Laserna Carrboro Elementary School Marny Ruben Seawell Elementary School Lewis A. Ware Estes Hills Elementary School Victoria Creamer Ephesus Road Elementary School Darlene Ryan Glenwood Elementary School Emily Bivins Frank Porter Graham Patrenia McDowell McDougle Elementary School Amy Rickard Morris Grove Elementary School Cheryl Carnahan Northside Elementary School Janice Croasmun Rashkis Elementary School Crystal Epps Scroggs Elementary School Beverly Rudolph Culbreth Middle School Debra Scott McDougle Middle School Rydell Harrison 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 1-9 Chapel Hill- Carrhoro City Schools 2015 -16 Budget Development Calendar November 18, 2014 Kick off budget request process with schools and departments January 6, 2015 Schools and Administrative Department submit new budget requests January 9, 2015 Present the district budget requests to the Cabinet January 13 -16, 2015 Departmental budget review sessions February 9 -10, 2015 Superintendent presents budget to Board of Education, Board Planning Conference, February 10 March 5, 2015 Board of Education work session on the budget, Town Hall, Chapel Hill, NC at 7:00 pm March 19, 2015 Board of Education work session and public hearing on the budget, Town Hall, Chapel Hill, NC at 7:00 pm April 16, 2015 Board of Education approves budget to be submitted to the County Commissioners, Town Hall April 28, 2015 Present budget to BOCC at joint meeting of school boards at Hillsborough Commons (Whiffed Bldg) Hillsborough at 7:00 pm May 14, 2015 County Commissioners' Budget Work Session, Hillsborough Commons (Whitted Bldg) Hillsborough at 7:00 pm May 19, 2015 County Commissioners' Regular Meeting, Manager Presents 2015- 16 Budget, Southern Human Services, Chapel Hill, NC at 7:00pm May 21, 2015 County Commissioners' Budget Public Hearing, Hillsborough Commons (Whitted Bldg) Hillsborough, NC at 7:00 pm May 28, 2015 County Commissioners' Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm 1 -10 Chapel Hill - Carrboro City Schools 2015 -16 Local Fund Budget Calendar June 4, 2015 County Commissioners' Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm June 9, 2015 County Commissioners' Budget Work Session, Hillsborough Commons (Whitted Bldg) Hillsborough, NC at 7:00 pm June 11, 2015 County Commissioners /Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm June 16, 2015 County Commissioners' approve budget at regular meeting, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm July, 2015 Board of Education approves Budget resolutions for all Fund Codes 1 -11 2015 -16 BUDGETS Combined Operating Budget Revenues and Expenditures REVENUE 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM Total Local Revenue 67,205,662 65,568,894 69,350,886 69,376,817 73,257,425 Total State Revenue 63,388,137 58,450,091 59,064,223 63,674,000 66,857,700 Total Federal Revenue 5,056,913 3,956,840 5,624,802 4,400,000 4,749,000 TOTAL REVENUE $ 135,650,712 1 $ 127,975,825 $ 134,039,911 1 $ 137,450,817 1 $ 144,864,125 ALLOCATIONS INSTRUCTIONAL PROGRAMS 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM Regular Instructional Programs $ 69,625,268 $ 60,546,421 $ 68,002,153 $ 69,406,610 $ 71,735,685 Special Programs 18,654,475 19,576,112 18,698,124 18,821,668 20,064,130 Alternative Prog. and Services 5,684,895 5,233,828 5,519,988 6,021,732 6,444,951 Co- Curricular Activities 1,903,408 2,074,750 2,086,729 2,086,729 2,183,237 School Leadership 4,337,752 4,296,738 3,809,085 4,577,085 4,743,871 School Based Support Services 11,987,126 11,948,362 12,091,156 11,035,354 11,561,853 Other 772,832 638,689 676,520 692,511 640,096 TOTAL INSTRUCTIONAL PROG. 112,965,756 104,314,900 110,883,755 112,641,689 117,573,823 SUPPORT SERVICES 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM Instructional Supporf Services 2,623,285 2,579,948 2,869,505 2,832,374 3,076,452 Administrative Leadership 3,031,294 3,163,979 3,469,677 3,781,699 3,906,281 Technology Support Services 1,904,231 2,054,085 2,120,097 2,114,097 2,332,254 Operational Support Services 11,652,182 12,904,330 10,930,337 12,533,337 13,788,420 Financial and Human Services 1,935,032 1,848,904 2,031,088 2,031,088 2,483,091 TOTAL SUPPORT SERVICES 21,146,024 22,551,246 21,420,704 23,292,595 25,586,498 OTHER SERVICES Community Relations 2013 -2014 1 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTI�M € SUPT RECOM 238,569 218,024 254,922 254,922 258,784 Charter School Funds 554,680 686,779 554,680 554,680 911,780 Child Nutrition Supp./Transfers 269,461 249,793 270,000 270,000 270,000 Community Schools Transfers 11,761 - - - - State Textbooks 102,121 175,000 Other 464,461 96,335 655,850 411,000 88,239 TOTAL OTHER SERVICES 1,538,932 1,353,052 11735,452 1,490,602 1,703,803 TOTAL OPERATING EXPENSES $ 135,650,712 $ 128,219,198 $ 134,039,911 $ 137,424,886 $ 144,864,125 Per Pupil Expenditures $ 11,081 10,5511 $ 10,863 1 $ 11,364 1 $ 11,788 Orange County Budget Office form 2 -1 CHAPEL HILL - CARRBORO CITY SCHOOLS 2015 -2016 Local Fund Revenue Projections $302 per pupil increase Projected Student Enrollment 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM State projection of Students 12,256 12,166 12,353 12,107 12,203 Less: Out-of-County Tuition Paid (131) (131) (131) (131) (131) Existing Charter School students 117 117 117 117 217 Total County Resident Students 12,242 12,152 12,339 12,093 12,289 County Appropriation $ 31167 $ 3,293 $ 3,571 $ 3,571 $ 3,873 Special District Tax $ 1,577 $ 1,825 $ 11 ,764 $ 1,764 $ 1,798 LOCAL REVENUES 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECON Co u nty App rop nation 40,019,098 40,019,098 44,066,106 44,066,106 47,595,297 Special District Tax 21,446,134 22,173,813 21,767,826 21,767,826 22,094,343 Prior Year Special District Tax 300,000 158,344 300,000 250,000 250,000 Fair Funding 494,000 494,000 494,000 494,000 494,000 Sales Tax Revenue 75,000 108,388 75,000 75,000 75,000 Tuition - Regular School 170,000 178,040 170,000 170,000 170,000 Tuition - Preschool 380,000 503,389 380,000 440,000 440,000 Fines & Forfeitures 375,000 333,973 375,000 350,000 340,000 ABC Revenue 41,800 41,800 41,800 45,300 45,300 Interest Earned on Investments 50,000 38,313 50,000 25,000 25,000 Medicaid Reimbursements 325,000 164,602 325,000 527,436 450,000 Miscellaneous Revenue 196,717 156,719 196,154 56,149 168,484 Indirect Cost 110,000 144,161 110,000 110,000 110,000 Appropriated Fund Balance 3,222,913 1,054,255 1,000,000 1,000,000 1,000,000 TOTAL LOCAL REVENUES $ 67,205,662 $ 65,568,894 $ 69,350,886 $ 69,376,817 $ 73,257,425 Budget Assumptions 1. Appropriation is based on the Slate's projected enrollment of 12,203. 2. The County required increase in the per pupil appropriation is $302 per student; from $3571 to $3873. 3. The projected 2015 -2016 district tax one cent valuation amount is $1,060,189. The special district tax rate remains at $.2084. 4. Assumes the County will fund the request at 217 Charter 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 2015 -16. 7. Uses $1,000,000 of Local fund balance to balance the 2015 -2016 budget. 8. Alcohol and Beverage Commission grant in the amount of $45,300 is expected in 2015 -16. Orange County Budget Office form 2 -2 Local Fund Budget Summary Summary by Purpose Code INSTRUCTIONAL 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 5110 Regular Instructional Services 22,158,447 20,018,999 23, 1145,908 23,145,908 24,235,277 5112 Cultural Arts Services 185,783 147,435 212,653 212,653 265,548 5113 Physical Education Curricular Services 261,264 74,667 1 274,123 274,123 280,092 5114 Foreign Language Curricular Services 155,297 119,111 163,127 163,127 166,589 5116 Homebound/Hospitalized Curricular Ser, 556,068 168,164 578,817 578,817 591,447 5120 CTE Curricular Services 378,741 370,528 388,152 388,152 447,089 5210 Special Populations Services 7,178,516 8,231,299 7,754,560 7,754,560 7,908,928 52111 EC Homebound Curricular Services 6,120 - 6,304 6,304 6,430 5220 CTE Children wlDisabillities Curricular 495,821 22,460 35,110 35,110 35,882 5230 Pre -K Children wlDisabilities Curricular 274,730 121,895 188,075 188,075 241,984 5240 Speech and Language 739,550 697,533 683,514 683,514 698,736 5260 Academically Gifted 1,027,760 1,085,464 754,224 754,224 770,861 5270 ESL Services 987,548 1,266,773 972,781 972,781 1,212,854 5310 Alternative Instructional Services 222,620 135,957 195,223 195,223 198,722 5320 Attend ancelSocial Work Services 698,075 743,760 725,097 725,097 738,905 5330 Remedial and Supplemental 248,070 501,309 386,280 386,280 392,690 5340 Pre -K Services 508,046 726,723 527,475 527,475 567,143 5353 Summer School 86,646 60,249 77,657 77,657 79,092 5401 Principal's Office 1,117,429 962,636 1,060,455 1,060,455 1,076,996 5402 Assistant Principal 907,606 983,417 927,630 927,630 948,425 5404 School Building Support 1,423,205 1,927,899 1,378,655 1,378,655 1,407,602 5501 Athletics 1,426,017 1,553,176 1,454,432 1,454,432 1,543,475 5502 Cultural Arts 195,588 195,469 200,802 200,802 204,912 5503 School Clubs /Student Organizations 281,803 326,105 282,829 282,829 284,766 5504 BeforefAfter School Care 148,463 98,721 148,666 148,666 150,083 5810 Education Media 1,073,999 1,132,774 1,111,138 1,111,138 11134,779 5820 Student Accounting 455,280 1 648,619 468,216 468,216 477,958 5830 Guidance Services 1,939,485 1,758,483 2,024,783 2,024,783 2,162,524 5840 Health Services 934,285 1,260,756 1,302,659 1,302,659 1,337,714 5841 ABC /Health Services 38,011 54,233 41,800 41,800 41,885 5850 Safety and Security 1,067,922 1,195,159 1,163,746 1,163,746 1,278,477 5860 Instructional Technology 70,000 3,178 72,100 72,100 73,542 5870 Staff Development 479,194 398,987 454,194 454,194 605,154 5890 Volunteer Services 279,838 193,978 196,526 196,526 199,942 5000 TOTAL INSTRUCT. SERVICES 48,007,226 47,185,916 49,357,710 49,357,711 51,766,501 SUPPORT SERVICES 6110 Regular Curricular Support 1,137,109 851,802 873,490 873,490 1,148,512 6113 Physical Education Support 95,088 76,436 95,436 95,436 97,572 6115 Technology Curricular Support 108,782 94,795 96,421 96,421 98,580 6120 CTE Curricular Support 128,811 108,809 135,406 135,406 138,450 6100 Sub -total Regular Instruction Support 1,469,790 1,131,842 1,200,753 1,200,753 1,483,114 2 -3 Local Fund Budget Summary Summary by Purpose Code SUPPORT SERVICES (continued) 2013 -20114 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 6201 Children w /Disabilities Support 76,982 226,231 147,803 147,803 151,269 6207 ESL Support 71,629 54,697 71,629 71,629 71,629 6200 Sub -total Special Populations Support 148,611 280,928 2119,432 219,432 222,898 6304 Pre -it Readiness /Remedial Services 30,362 37,646 32,508 32,508 33,239 6300 Sub -Total Admin. Staff /Alternative Prog, 30,362 37,646 32,508 32,508 33,239 6400 Technology Support 1,904,231 1,980,284 2,046,097 2,046,097 2,260,854 6510 Telephones 119,083 67,998 119,083 119,083 119,083 6520 Printing and Copying Services 329,485 301,425 512,349 512,349 512,403 6530 Public Utility and Energy Sery (new) 3,788,586 3,686,876 3,788,586 3,788,586 3,788,586 6540 Custodial Services 2,006,317 1,418,975 1,558,576 1,558,576 1,565,880 6550 Transportation 760,570 899,710 785,130 785,130 799,807 6580 Maintenance of Plant 2,696,696 2,887,845 2,866,613 2,866,613 2,904,511 6500 Sub -total Operational Support 9,700,737 9,262,829 9,630,337 9,630,337 9,690,270 6611 Financial Services 783,595 899,126 870,863 870,863 938,587 6613 Risk Management 311,000 254,284 311,000 311,000 311,000 6621 Human Resource Services 535,570 695,494 849,225 849,225 1,233,504 6600 Sub -total Financial /Human Resources 1,630,165 1,848,904 2,0311,088 2,031,088 2,483,091 6720 Research and Evaluation 376,490 375,576 464,681 464,681 487,151 6700 Sub -total Student Accountability 376,490 375,576 464,681 464,681 487,151 6910 Board or Education 65,563 83,380 65,563 65,563 65,594 6920 Legal Services 100,000 65,772 100,000 100,000 100,000 6930 Audit Services 60,000 52,584 60,000 60,000 60,000 6941 Office of the Superintendent 233,108 194,359 240,595 240,595 244,666 6942 Assistant Supt of Instruction 1,7411,693 1,492,495 1,8114,122 1,814,122 1,898,614 6943 Assistant Supt of Supp Sery 454,111 672,9114 853,397 853,397 865,868 6950 Public Relations 238,569 218,024 254,922 254,922 258,784 6900 Sub -total Other Support 2,893,044 2,779,528 3,388,599 3,388,599 3,493,526 7200 Nutrition Services 33,204 6000 TOTAL SYSTEMWIDE SUPPORT 18,153,430 117,730,741 19,013,495 19,013,495 20,154,143 TRANSFERS 8100 Charter School Funds 554,680 686,779 554,680 554,680 911,780 8100 Child Nutrition Transfers 225,000 208,829 225,000 225,000 225,000 8400 Transfers to Community Schools 11,761 - 8100 Other Transfers 200,000 200,000 200,000 200,000 8400 Intrafund Transfers TOTAL LOCAL FUND BUDGET 67,152,097 65,812,267 69,350,886 69,350,886 1 73,257,425 Orange County Budget Office form 2 -4 CHAPEL HILL - CARRBORO CITY SCHOOLS 2015 -2016 CONTINUATION /EXPANSION BUDGET REQUEST 2015 -16 DPI Student Enrollment Projection 12,203 2014 -15 DPI Student Enrollment Projection 12,353 Projected Student Enrollment Growth (150) LOCAL FUND EXPENSES: State/Federal Mandates Amount 2% State Pay Raise - Min. salary of $35,000 for teachers (6 %) and 2% for others $ 1,165,269 Anticipated increase in employee health insurance from $5378 to $5475, effective 111116 40,740 Anticipated increase in employer state retirement match from 15.21% to 15.82 %, estimate 222,650 Health Insurance increase from Affordable Health Care Act, 10 FTEs 54,750 ESL Teaching Positions to meet new requirements (3 FTEs) 220,072 Translation Services 50,000 Epinephrine auto injectors 6,000 Subtotal $ 1,759,481 Continuation of Current Services Charter School Enrollment Growth - Revenue Sharing $ 357,100 National Boards Stipend for Teachers moved to Local Positions 50,000 Driver Training (loss of State funds 711115) - Placeholder 210,000 SRO contractual increases 100,000 Subtotal $ 717,100 TOTAL CONTINUATION REQUESTS 2,476,581 Prioritv Related Expansion Reauests Counseling Program and Mental Health Review $ 50,000 Classified Employee Pay Study Salary Adjustments and Living Wage Adjustments ($12.76'. 236,500 Administrative Employee Pay Study Salary Adjustments 250,000 HR Compliance Position 95,000 HR Signing Bonuses 40,000 Math curriculum materials 69,000 Unit Design/Unit Purchases 30,000 Learning Focused Lesson Planning/UBD Professional Development 150,000 CHS and ECHHS AP Counselor /Teacher Stipends (Equal Opportunity Schools Support) 44,280 UNC Hospital School Literacy Materials 6,000 Restore classified ISS position at MS to Positive Behavior and Student Support Specialist 190,000 Technology - 4 additional Technology Assistant positions 181,396 Subtotal $ 1,342,176 2 -5 CHAPEL HILL - CARRBORO CITY SCHOOLS 2015 -2016 CONTINUATIONIEXPANSION BUDGET REQUEST Other Recommended Expansion Reauests PreK/Head Start Program - Salary and Benefits budget shortfall 28,574 EC PreK Transportation 50,000 Mandarin Immersion middle school allocation (A FTE) 28,400 Science kit contractual increase 1 9,087 Accounts payable technician 50,500 Nurse Coordinator from 10 to 11 months 5,300 High School Athletic Directors and Trainers increased to 12 months 72,097 Testing Services, Materials, and Supplies 14,300 Arts Education Instrument Repairs, Replacements, Supplies 50,000 Subtotal $ 318,258 TOTAL EXPANSION REQUESTS $ 1,660,434 GRAND TOTAL OF CONTINUATION AND EXPANSION REQUESTS $ 4,137,015 BUDGET REDUCTIONS: Discontinuation of longevity pay for certified staff $ (200,000) Reduction in Local supplement for state teacher position loss - 5 FTEs (24,326) Operating budget reductions due to lower ADM ($41 x 150) (6,150) TOTAL OF BUDGET REDUCTIONS $ (230,476) ADDITIONAL REVENUES NEEDED $ 3,906,539 LESS PROJECTED LOCAL FUND REVENUE INCREASES: 1.5% Inflationary increase in Special District Tax Revenue $ 326,517 Net Change in all other Local Revenues 50,830 GRAND TOTAL - REVENUES $ 377,347 BUDGET SHORTFALL $ 3,529,191 BUDGET REALLOCATIONS: Reduce Utility budget by $25,000 to fund Sustainability supplies, software, hardware Elem. School Staffing Adjustments based on school need;exchange 1 Literacy Coach for a full -time Math coach Reallocate $150,000 contracted services to Project ADVANCE, planning, implementation, and administration W. Local Fund Revenue History Year County Appropriation Per Pupil Increase Special District Tax per $100 Value District Tax District Tax Per Pupil 1,057 1990 -91 1,175 118 0.1775 1991 -92 1,310 135 0.1735 1992 -93 1,310 - 0.1735 1993 -94 1.363 53 0.1575 1994 -95 1,451 88 0.1540 1995 -96 1,571 120 0.1540 1 996 -97 1 ,782 211 0.1 900 1997 -98 1,889 107 0.1790 1998 -99 2,040 151 0.1920 1999 -00 2,256 216 0.2200 2000 -01 2,395 139 0.2200 2001 -02 2,437 42 0.2020 2002 -03 2,516 79 0.1920 2003 -04 2,566 50 0.2000 2004 -05 2,623 57 0.2000 2005 -06 2,796 173 0.1834 2006 -07 2,957 161 0.1885 2007 -08 3,069 112 0.2035 2008 -09 3,200 131 0.2300 2009 -10 3,096 (104) 0.1884 1,593 2010 -11 3,096 - 0.1884 1,571 2011 -12 3,102 6 0.1884 1,605 2012 -13 3,167 65 0.1884 1,577 2013 -14 3,269 102 0.2084 1,752 2014 -15 3,571 302 0.2084 1,764 2015 -16 For 2015 -2016: A $.01 Special District Tax increase is estimated to generate $1,060,189 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 -7 2015 -16 State Fund Revenue Projection * No State Planning Allotment received to date. Orange County Budget Office form 2 -8 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM Revenue $ 62,585,367 $ 58,347,970 $ 58,889,223 $ 63,674,000 $ 66,682,700 State Textbook Revenue 802,770 102,121 175,000 - 175,000 Total Revenue $ 63,388,137 $ 58,450,091 $ 59,064,223 $ 63,674,000 $ 66,857,700 * No State Planning Allotment received to date. Orange County Budget Office form 2 -8 State Fund Budget Summary Summary by Purpose Code INSTRUCTIONAL 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 5110 Regular Instructional Services 39,966,852 35,355,069 38,000,000 38,160,000 40,070,250 5112 Cultural Arts Services 272,528 240,980 200,000 389,000 408,450 5113 Physical Education Curr. Serv. 78,683 59,562 80,000 83,000 87,150 5114 Foreign Language Curr. Serv. 166,321 183,223 171,000 177,000 185,850 5116 Homebound/Hospitalized Curr. 792,623 712,561 800,000 921,000 967,050 5120 CTE Curricular Services 3,601,204 2,817,411 3,239,094 3,631,000 3,812,550 5210 Children w /0isab. Curr. Serv. 3,364,485 3,798,314 3,500,000 3,800,000 3,990,000 5220 GTE Children wlDisab. Curr. 158,180 157,442 117,000 10,000 10,500 5240 Speech & Language Path. Ser. 770,900 679,389 700,000 768,000 806,400 5260Acadllntell. Gifted Curricular 604,121 626,663 600,000 649,100 681,555 5270 LEP Curricular Services 1,256,696 1,216,031 1,200,000 1,300,000 1,365,000 5310 Alternative Instructional Prog. 588,059 545,813 500,000 574,000 602,700 5320 Attendance and Social Work 879,798 816,124 800,000 900,000 945,000 5330 Remedial & Suppl. K -12 Serv, 383,468 270,807 400,000 687,000 721,350 5353 Summer School Instruction 547,000 417,056 400,000 767,000 805,350 5401 Principal's Office 1,612,750 1,432,810 1,100,000 1,649,000 1,731,450 5402 Assistant Principal 699,967 917,875 721,000 940,000 987,000 5404 School Building Support 56,827 45,800 48,090 5810 Educational Media Services 570,746 631,866 588,000 672,000 705,600 5820 Attendance - Social Work 180,169 174,439 200,000 191,000 200,550 5830 Guidance Services 1,601,147 1,850,455 1,500,000 1,333,000 1,399,650 5840 Health Services 928,186 965,890 900,000 1,008,000 1,058,400 5850 Safety & Security Support 8,136 - 5860 Instructional Technology 167,151 169,392 175,000 197,000 206,850 5870 Staff Development 1 5,140 5000 INSTRUCTIONAL SERVICES 59,032,854 1 53,951,833 55,774,094 58,851,900 61,796,745 SUPPORT SERVICES 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 6110 Regular Curricular Support 108,253 165,061 110,000 216,000 226,800 6120 GTE Support 39,822 50,669 41,000 48,000 50,400 6201 Children wlDisability Support 105,088 156,952 108,000 149,000 156,450 6400 Technology Support 73,801 74,000 68,000 71,400 6540 Custodial Services 1,951,445 2,184,821 1,300,000 2,167,000 2,275,350 251,302 - 6550 Transportation 1,478,093 1,456,680 1,276,129 1,736,000 1,822,800 6941 Office of the Superintendent 158,180 157,442 117,000 167,100 175,455 6942 Asst. Supt. for Instruction 116,549 115,157 1 116,000 120,500 126,525 2 -9 State Fund Budget Summary Summary by Purpose Code SUPPORT SERVICES 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 6943 Asst. Supt. for Support Serv. 102,090 99,843 103,000 105,500 110,775 6000 SUPPORT SERVICES 4,310,822 4,460,426 3,245,129 4,777,100 5,015,955 7200 Chili Nutrition Services 44,461 40,964 45,000 45,000 1 45,000 8100 Transfers (3,132) ITOTAL $ 63,388,137 1 $ 58,450,091 1 $ 59,064,223 1 $ 63,674,000 $ 66,857,700 Orange County Budget Office form 2 -10 Summary of Changes State Fund 2014 -201.6 * The 2051 -16 State Planning Allotment has not been received to date. The estimated State retirement rate is 15.82 %. The employer health insurance match rate is projected to increase from $5,378 to $5,475 per FTE. The State's enrollment projection for the district for 2015 -16 is 12,203 students; a 150 student decrease over 2014 -15 projection. 2 -11 Federal Revenue 2015 -2016 Federal Fund Revenue Projection 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM $ 5,056,913 $ 3,956,840 $ 5,624,$02 $ 4,400,OOD $ 4,749,000 *No Federal Planning Allotments have been received to date. The amounts indicated are only estimates. Projected 2015 -16 Federal Grant Allotments PRC017 Career Technical Education - Program Improvement PRC049 IDEA -VI -13 - Preschool Handicapped PRC050 Title I PRC060 IDEA VI -B, Handicapped PRC070 IDEA - Early Intervening Services PRC103 Improving Teacher Quality PRC104 Language Acquisition - State Grant PRCI 11 Language Acquisition Total 1,100,000 Orange County Budget Office form 2 -12 Estimated Estimated 2015 -16 Carryover, Projected Allotment Amount Total $ 82,000 $ - $ 82,000 36,000 20,000 56,000 1,100,000 250,000 1,350,000 1,735,000 400,000 2,135,000 320,000 85,000 405,000 200,000 - 200,000 225,000 150,000 375,000 46,000 100,000 146,000 $ 3,744,000 $ 1,005,000 $ 4,749,000 Federal Fund Budget Summary Summary by Purpose Code INSTRUCTIONAL 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 5110 Regular Instructional Services $ 966,903 $ 299,138 $ 600,000 $ 300,000 $ 350,000 5120 CTE Curricular Services 80,000 81,694 84,209 84,209 80,000 5210 Children w /Disabilities Curriculum 1,498,228 1,574,857 1,133,393 1,350,000 11400,000 5230 Pre -K Children wlDisab. Curr. 260,000 170,537 260,000 170,000 260,000 5240 Speech and Language Pathology 100,000 141,018 130,000 150,000 150,000 5270 ESL Services 90,000 75,700 780,163 230,000 525,000 5320 Attendance and Social Work 80,000 72,161 123,979 102,000 100,000 5330 Remedial and Suppl. K -12 Serv. 1,375,113 918,285 1,334,277 1,050,000 1,244,000 5350 Extended Day/Yearinstruc. 68,000 25,584 50,000 30,000 50,000 5840 Health Services 50,000 59,392 50,000 32,000 50,000 5850 Safety and Security Support 5870 Staff Development 5,800 5,800 5,800 5880 Parent Involvement Services 8,000 45,724 20,000 35,991 35,000 5000 INSTRUCTIONAL SERVICES 4,582,044 3,464,090 4,571,821 3,540,000 4,244,000 7200 Child Nutrition Services 2013 -2014 2013 -2014 2014 -2015 2014 -2015 2015 -2016 SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM 6120 CTE Support 3,000 3,000 3000 6200 Instructional Staff 170,000 206,625 485,825 180,000 170,000 6201 Children w /Disabilities Support 134,869 100,904 133,306 170,000 135,000 6301 Alt Progs & Services Supp 40,000 40,000 6550 Transportation 20,000 73,745 20,000 44,000 40,000 6940 Leadership Services 12,009 12,000 60,000 6000 SUPPORT SERVICES 364,869 393,283 642,131 449,000 405,000 7200 Child Nutrition Services 8100 Transfers 110,000 99,467 48,817 111,000 100,000 8200 Other- Unbudgeted 362,033 300,000 TOTAL $ 5,056,913 $ 3,956,840 1 $ 5,624,802 1 $ 4,400,000 $ 4,7497000 Orange County Budget Office form 2 -13 Summary of Changes Federal Fund 2015 -2016 * No Federal Planning Allotments have been received from DPI to date. * Budget estimates have been provided assuming that no major reductions will occur in grant funded for 2015 -16. Less carryover in the individual grants is projected. * The 2014 -15 Federal budget represents the final allotments on expiring carryover grant funds in program areas such as Race to the Top and Title IVB Preschool. 2 -14 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 2013 -14 2014 -15 2015 -16 Percent ACTUAL BUDGET PROPOSED Change 115,130 115,362 116,162 $ 1,339,235 $ 1,400,418 $ 1,409,017 0.6% 156,841 152,971 157,114 2.7% 36,900 30,500 33,000 8.2% 11,761 - - 0.0% 38,239 50,000 50,000 0.0% 20,000 60,000 26,000 $ 1,602,976 $ 1,693,889 $ 1,675,131 -1.1% $ 1,372,159 $ 1,461,826 $ 1,443,291 -1.3% 60,092 66,737 55,328 -17.1% 115,130 115,362 116,162 0.7% 55,595 49,964 60,350 20.8% $ 1,602,976 $ 1,693,889 $ 1,675,131 -1.1% After - school program enrollment 625 645 634 -1.7% 2 -15 Summary of Changes Community Schools Fund For 2015 -16 Changes in Revenue * Changes in revenue are due to Summer Camp tuition increase and an in expected Summer Youth Enrichment enrollment Changes in Expenses Changes in operating expenses are due to expected increases in the rate to 16.39% and health insurance to $5,485 per FTE and anticipated annual leave payouts 2 -16 Child Nutrition Fund Budget Summary Chartwells reimbursement - - - $ 4,619,961 $ 4,475,431 $ 4,481,771 OPERATING EXPENSES Food Salaries, wages and benefits Supplies Administrative expenses Chartwells contract reimbursements Indirect cost TOTAL OPERATING EXPENSES 2013 -14 2014 -15 2015 -16 1,167, 749 ACTUAL BUDGET PROPOSED 133,973 2,904,608 REVENUE 2,914,544 308,700 308,700 Sales of meals and supplemental sales $ 1,813,784 $ 1,805,710 $ 1,727,394 Federal reimbursements 2,272,477 2,136,021 2,220,678 Catering and miscellaneous - - - Summer Program - - - Chartwells Guarantee - - - Indirect cost 308,700 308,700 308,700 School district subsidy 225,000 225,000 225,000 Chartwells reimbursement - - - $ 4,619,961 $ 4,475,431 $ 4,481,771 OPERATING EXPENSES Food Salaries, wages and benefits Supplies Administrative expenses Chartwells contract reimbursements Indirect cost TOTAL OPERATING EXPENSES 2 -17 1,172,685 1,167, 749 1,124, 554 233,968 150,000 133,973 2,904,608 2,848,983 2,914,544 308,700 308,700 308,700 $ 4,619,961 $ 4,475,432 $ 4,481,771 2 -17 Summary of Changes Child Nutrition Services Fund For 2015 -16 Changes in Revenue * Reduction in sale of meals * Increase in Federal Reimbursements Changes in Expenses * Reduction in salary and benefit expenses * Reduction in supplies projection * Increase in administrative expenses 2 -18 Summary of Recurring Capital Budget School District Fiscal Year 2015 -2016 Funding Amount Category ' Category 2 - Buildings & Furniture & Category 3 Superintendent's Capital Item Justification/Description Grounds Equipment I Vehicles Recommended Carrboro Elementary furniture /equipment Drainage/Safety Improvements X 5,365 Ephesus Elementary Expenses Painting, IAQ, Electrical, etc. X 4,857 Estes Hills Elementary Facilities Management Carpet/Tile Installations X 5,804 FP Graham Elementary Dept. CIP Supplement X 6,289 Glenwood Elementary Child Nutrition District Repairs X 5,579 McDougle Elementary Department Safety Comp. /Major Maint. X 5,241 Morris Grove Facilities Management X 6,052 Northside Elementary Dept, X 5,939 Rashkis Elementary Administrative Tech. X 6,199 Scroggs Elementary Dept. X 6,142 Seawell Elementary Support Services X 5,342 Culbreth Middle Division X 8,137 McDougle Middle Facilities Management X 7,607 Phillips Middle Dept. X 7,810 Smith Middle Support Services X 9,354 Carrboro High Division X 10,233 Chapel Hill High Instructional Services X 16,567 East Chapel Hill High X 449,000 16,308 Hospital School X 564 Total 139,387 IlDistrict Projects District Projects MIS Department Drainage/Safety Improvements X Technology Equipment Expenses Painting, IAQ, Electrical, etc. X 250,000 673,360 Facilities Management Carpet/Tile Installations X Classroom Furniture Dept. CIP Supplement X 20,000 Child Nutrition District Repairs X Child Nutrition Equip. Department Safety Comp. /Major Maint. X 40,000 240,000 Facilities Management 1,123,013 Custodial Supp /Equip Dept, X 20,000 Administrative Tech. Administrative Equip. Dept. X 55,000 Support Services Print Shop Equipment Division X 3,500 Facilities Management Cafeteria Equipment Dept. X 5,000 Support Services Equipment Division X 50,000 Cultural Arts Equip. Instructional Services X 5,500 Total 449,000 District Projects Site Development Drainage/Safety Improvements X 107,733 Renovations Painting, IAQ, Electrical, etc. X 673,360 Floor Coverings Carpet/Tile Installations X 20,000 Roof Replacement CIP Supplement X Roof Repairs District Repairs X 81,920 Playgrounds /Playfields Safety Comp. /Major Maint. X 240,000 Total 1,123,013 2 -19 Summary of Recurring Capital Budget School District Fiscal Year 2015 -2016 2 -20 Category Funding Amount Capitai Item Justification/Description Category 1 Buildings & Grounds Category 2 - Furniture & Equipment Category 3 Vehicles Superintendent's Recommended District Projects District Vehicles Maintenance Dept. Trucks 36,000 Transportation Vehicles Transportation Department 60,000 Contingency Unknown Expenses 25,000 Total $ 121,000 Total Recurring Capital =F$-71,832,400 2 -20 2015 -2025 CAPITAL INVESTMENTS PLAN CHAPEL HILL - CARRBORO CITY SCHOOLS CAPITAL INVESTMENTS PLAN 2015 - 2025 FUNDED PLAN page 1 of 2 PROJECT TrrLE ..... ....: �� ■� - ��■ �� ■� �� ■� �� ■� �� ■� �� ■� ��■ 3 -1 CHAPEL HILL - CARRBORO CRY SCHOOLS CAPf7AL INVESTMENTS PLAN 2015 -x025 FUNDED PLAN Paget oil PROJECTTITLE PENDING Zota- tsaudeeled Year1 2015.16 You 201617 Yeaf3 2017 -18 Yaar4 2018.19 Year5 2D19 -20 Flve Year Total Y -5to10 2019 -24 Mechartical5 terns 2,768.877 C=%Elm: 1978 Eledh'le BoilerlCOalin Tower 86000 85,000 E hesus: 1991 Addition-H VAC Im ro menls 55,000 55,000 Estes Hills: Multi Pu 95e 1988 BuA3n Boiler 60,000 60,000 Glenwood: Multi Pu a 1988 Boiltlin Boiler 60.000 60.1100 Glenwood: Multi PU ose Bld -2 air handlers .0,000 80,000 FPG'. Prima Boiltlin Boilef R¢ lateme.t 57,602 57,602 FPG'. U rode Hlld]C.p Lifts 15 000 75,000 MCCou le complex: coclin Tower Re laoement 70,000 70,000 75,000 McDOU le Com l-: Chillers Re laced -20 plus .. 120.000 300,000 420,000 75.000 Scro s: Coolin Tower 75,000 Scra sClassroom Air Ventilators Humidh Cntml 332,743 332,743 Seaweil: Lawlor Bufldng Boller Seawefl: 9 Heat Pum s (or PODS 119,088 119.088 Culbreth: ROOf TO Un9s 259,15fi 257,156 Culbreth:0i &I-IVACControle 125,000 Phipi s: Ex and Digital HVAC Controls 75000 CHMB: Autlitoii- HVAC 300.000 300,000 Technol :Total of Listed Cate oriel 1555.362 10572,445 1,589.765 1,607,344 1.625,187 7,950,123 6,129,800 Nahvofk In /fesMUCNIe 552.161 558,218 564,367 570,607 576,947 Enfe nse SOfiware 152.427 154,100 i55. 797 157.520 159,268 (nstrvctional COm u[ers STecnnOla 7n,691 786,223 794,883 803.672 812,594 Adminlsfrati - Cam ufars 46,661 3 48.220 48,756 Network Printers 12,109 ] 1],681 CommunI t Access Teehnolo 9.333 �7, 8 9644 9,751 TOTAL EXPENDITURES -10 YEAR CIP 828,944 3,110.764 3,144,891 3,119,530 3,214,689 3,2511,375 15,900,249 16,806,1 T7 3 -2 CHAPEL HILL - CARRBORO CITY SCHOOLS CAPITAL INVESTMENTS PLAN 2015 -2025 UNFUNDED NEW SCHOOLS and EXPANSIONS na 1 of 1 UNFUNDED • New Schools and Expansions Needed for Increased Capacity PROJECTS: 10 YEAR UNFUNDED NEW SCHOOLS TEN YEAR TOTAL Year 2015 -16 Year 2016 -17 Year 2017 -18 Year 2018.19 Year 2019 -20 Year 2020 -21 Year? 2021 -22 1 Year 2022 -23 year 2023 -24 Year 10 2024 -25 OPENS: Ui oGnzenter: =Pre IC Ine: - -ca act +189 Aug. 2018 750,000 2,141700 10,924,200 2,249,100 16,065,000 Chiiib WHIII- HIS -ino. ' " +105 Au ,2019 2,725.500 13,627.500 32.706,000 5.451,000 54,510,000 Elite - us inc:ca . +137 <com eta Pte-K before i Au .2020 777,000 3,885,000 9,324,000 11554,000 15.540,000 'Seawelf- inc.'ca +119_ (complete Ephesus befor Au . 2022 787,000 3,935,000 9,444,000 1.574,000 15,740,000 Middle Scho0105- i0c::;ca i -. +732 Au .2023 1,577,115 9024,601 36,484.948 6,233,577 53,320,241 1 Phillips MS . "_... -:.:. - Au .2024 4804500 2,402,590 6,727,000 9,610,000 �Culbrdth MS Au .2024 357,500 1,787,500 5,905,000 7,150,000 !.Esiesklille- lnc_ca c9 � -: (complete Seawall befo Au .2024 836,500 4,182500 10,038,000 1,673,000 16,730,000 Canborc Elm:: - inc. capacity +52 comp lete Estes bet Au .2024 680,000 3400.000 8,160,000 1.360,000 13,600,000 FP Graham ,,, " Au .2024 510,000 2,550,000 6,120,000 1,020,000 10,200,000 Glertwoaf- - '` 700,000 500,000 500,000 1,700,000 TOTAL UNFUNDED PROJECTS 4,175,500 16,269,200 44,907,209 11,585,100 10,111,000 7,066,115 20,495,101 49,029,448 34,741,577 15,785,000 214,165,241 Notes: 1) Middle School #5 opening date is based on Nov. 15, 2014 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 that opened in December 2014. 3) Nov. 15, 2014 SAPFO projections indicate the need for Elementary School #12 in 2023 -24. Instead of building anew school, capacity would be increased in existing elementary schools. FUNDED CAPITAL for Facilities (exc. Technology) Devoted to Other Schools Pay As You Go 16,403 000 Article 46 Sales Tax 4,442,000 TOTAL CAPITAL 235,010,241 Note: Based on current data if elementary school capacities are increased by 555 as indicated above, the need for Elementary School 412 is estimated to be defered until 2032 -33 3 -3 CHAPEL HILL - -RBORO CLOY SCHOOLS UNFUNDED MAJOR PROJECTS M I a/ 3 CAP ?AL INVESTMENTS PLAN -0 --1 3 -4 ' ® - - - - -— 3 -4 UNFUNDED MAJOR PROJECTS p0 2 of 3 PROJECTS: 10 YEAR UNFUNDED CAPITAL PROJECTS TEN YEAR TOTAL Yeart 2015 -16 Year2 201617 Year, 201718 Yeaf4 201819 Years 2019 -ZA Year6 2020 -21 Year, 2021.22 Year6 2022 -23 Year9 2023 -24 Yea110 202425 Q,,r Hard -,Xan0 ies 100.000 100.000 100,000 1D0,000 400,000 Soro s: Cano iea- Mobile Units. other areas 175,000 175,000 Estes Hills: Ex and C-py 75.000 75,000 E hesus: Cano at Kiss and GO 125,000 125,000 FPG: Cano at Bus Dro INf 95.000 95,000 Glonwcod:Cano at Kiss antl Go 150,000 150,000 Sm,---dvt Mobiles and Bus Omp OR 150.000 150,D00 Exterior rm m ments: Windows, Doors, Carboro Elm; Assessment Rndi s 141,102 141,102 E hesus: ASSessmeM Fndin s 104,416 104,416 ESles HiIIS: Assessment Findin s 151,870 151,870 FPG:Asse a-m Findin s 465,400 465,400 Glenwood:PSSessmem Findin s 422,630 422,630 9eaw¢II: Assessment Findin s 366,470 366,470 Gu0reth: ASSessmeM Fndin s 45.367 45.367 Philli :Assessment Findin s 57,250 5T,250 CHHS: Assessment Findin s 380670 380.610 Una Lenten Assessment Findin 5 65,845 65,545 Fire and SIfIty Systems System U .dos for M.D., ECHHS, SCm S, Sm3h. Ras hkis 150,000 125,000 100,000 125,000 500,000 Mech -i-[S stems• Carbom Elm: Assessment Findin s 1A01,650 1.401,650 Ephesus: Assessment Finding- 2,172,471 2,172,471 Estes Hills: Assessment Findln s 1.099.246 1099,246 FPG. Assessment Fndin s 1.802,924 1,802.924 Glenwood: Assessment Findin s 1 50.481 1.250,481 S-oie Assessment Findings 1.047,771 1,047,771 Cuibmth: Assessment Findin 5 2,789.536 2.789.536 Philli s: Assessment Findin 5 1.819,654 1,519,654 CHHS'Aase -M Fndin 5 6,114,507 6.114.507 Ra-Jk : Chillers and COOiirt Towers 450.000 450.000 S- ,: CnEllerand COOlin Towel 500,000 500,000 Smith: 2 Chillers re laced 250,000 250,000 ECHHS: HVAC Conversion to Oi hal $50.000 350,000 Silo lm revameMS:Payia Parkin Drivawa sl3lermvnbrM - CorbroElm; ASSmMPndi n s 1,229,345 1,229,345 E ind 191,458 191,458 Amen M Eu5 t Finding, 825,825 825.825 FPG: Assessment Findin s 648,3T5 646,375 Gle -od: Assessment Findings 480,025 480,025 Seawell:Assessment Findln s 501,215 501,215 CWI,re N ASSessmeM Find'n s 892,614 Philli :Ase sessment Findiin s 1.434,580 CHHS:Asmenl Rndn s X501000 822,650 Lncoln Center:Assment n 353,113 psC Pt mund Equip, 0 5,090 50,000 50,000 200,000 3 -5 UNFUNDED MAJOR PROJECTS p93 of 3 10 YEAR UNFUNDED CAPITAL PROJECTS Year 1 Yaar 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 TEN YEAR PROJEO78: 2915 -16 2016 -17 2017 -18 2018 -19 2019 -20 2020 -21 2021.22 2022 -23 2023-20 2024 -25 TOTAL NOTES: 1 J Only Level 1 nw M- reatiens from the Facilities Assessment report have been included in the UnfvntleE list and apyroximalely 7,000.000 of these fins have been deducted because they are included In the 10 year F 2 }All fintlings Fmm the Faciiify Assessment are listed in Year 1 until a mmprehensive financial plan is developed. e1:1 (20 yeli ----- - - - - -- NOTES: 1 J Only Level 1 nw M- reatiens from the Facilities Assessment report have been included in the UnfvntleE list and apyroximalely 7,000.000 of these fins have been deducted because they are included In the 10 year F 2 }All fintlings Fmm the Faciiify Assessment are listed in Year 1 until a mmprehensive financial plan is developed. e1:1 STATISTICAL PROFILE State of Nol Carolina Financial Perspective Governmental and Business -type Activities for Fiscal Year 2013 -2014 Revenue Sources Orange County Child Care Service State of North Carolina $ 58,878,531 Orange County 51,422,939 Federal 5,178,736 School Food Service 3,898,493 Child Care 1,838,115 Other 27,143,795 Total $ 148,360,609 Federal Expenses Instructional School Food Service Instructional Services $ 109,586,544 System -wide Support Services 26,114,404 Ancillary Services 90,470 Payments to other governments 649,613 Depreciation 5,358,748 School Food Service 4,265,306 Child Care 1,629,050 Other 32,455 Total $ 147,726,590 Source: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2014. 4 -1 wide e-ces Services to other Went, CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION Net Position by Component Last Ten Fiscal Years Year Ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 vernmental activities: Net investment in capital assets $ 115,268,636 $ 126,102,764 $ 143,000,072 $ 163,483,300 $ 166,983,429 $ 163,949,217 $ 163,961,928 $ 165,245,825 $ 180,562,451 $ 182,769,201 Restricted 838,723 820,219 828,491 880,818 899,663 1,495,810 3,023,739 3,403,894 2,943,181 3,733,701 Unrestricted (deficit) (2,263,039) (653,029) 387,063 162,415 41,399 1,790,409 4,081,358 3,355,228 (1,507,943) (4,026,196) $ 113,784,320 $ 126,269,954 $ 144,215,626 $ 164,526,533 $ 167,924,491 $ 167,236,436 $ 171,067,025 $ 172,004,947 $ 181,997,689 $ 182,476,706 siness -type activities: Investment in capital assets $ 131,180 $ 89,007 $ 47,546 $ 12,508 $ 17,486 $ 42,980 $ 351,474 $ 340,873 $ 329,853 $ 595,469 Unrestricted (deficit) (170,427) 267,329 108,657 41,283 96,627 282,203 203,985 336,611 363,478 252,864 $ l39. 2471 $ 356 336 $ 156.203 $ 53791 $ 114.113 $ 325.183 $ 555.459 $ 677.484 $ 693.331 $ R48. 333 rvemment -wide: Net investment in capital assets $ 115,339,816 $ 126,191,771 $ 143,047,618 $ 163,495,808 $ 167,000,915 $ 163,992,197 $ 164,313,402 $ 165,566,698 $ 180,892,304 $ 183,364,670 Restricted 838,723 820,219 828,491 $80,818 899,663 1,496,810 3,023,739 3,403,894 2,943,181 3,733.701 Unrestricted (deficit) (2,433,466) (385,700) 495,720 203,698 138,026 2,072,612 4,285,343 3,691,839 (1,144,465) _ (3,773,332) Source. Chapel Hill- Carrboro City Board of E3ucalion, North Carolina, Annual Financial Reports. 4 -2 Changes in Net position Year Ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Expenses: Governmental Activities. Instructianaf services $ 76,145,391 $ 78,719,653 $ 86,739,513 $ 100,952,549 $ 107,177,216 $ 102,658,017 $ 103,809,475 5 104,948573 $ 109,512,140 $ 109,586,544 System -wide support services 25,553,561 25,141,611 27,399,783 21,027,599 22,057,945 23,000,808 22,689,231 23,529,956 25.104,923 26,114404 And lary services 314,160 478,600 622.045 50,456 3,826 34,044 237,406 136,883 106,706 90,470 Payments to other governments 254,972 301,204 418,143 463,074 416,950 492,838 575,187 527,076 508,313 649,613 Interest cm long -term debt - - 4,349 51,977 $9,912 31,171 15,154 675 20,142 32,455 Unallocated depreciation expense 3,153,570 3,704,445 3,792,616 3,914,010 4,000,727 5,470,036 5,657,984 5,757,524 6,284,193 5,358,748 Total governmental activities 105,451,654 108,345,513 118,976,649 126,459,565 133,706,576 131 686,914 132,985,439 134,900,687 142,535,417 141,832,234 Business -type activities: School food service 3,191 3,373,744 3,870,536 4,225,769 4,076,671 4,218,982 3,957,877 4,009,913 4,174,046 4,265,306 Child Care 1,471,514 1,581,550 1,718,892 1,704,503 1,704,113 1,616,225 1,522,392 1,464,031 11591,053 1,629,050 Total business- type activities 4,668,294 4,955,294 5,569,428 5,930,272 5,780,784 5,835,207 5,480,269 5,493,944 5,765,099 5,894,356 Total government -wide $ 110119.948 $ 113300.807 $ 124,566,077 $ 132389,937 S 139487360 $ 137,522.127 $ 136,465708 $ 140394631 $ 148301516 $ 147726590 program Revenues: Governmental activities. Charges for services. Co- curricular $ 2,238301 $ 2,145,681 $ 2,414,520 $ - $ 2,739,392 $ 2.665,654 $ 2,555,827 $ 2,712,319 $ 2,900,197 $ 2,625,915 Operational support 377,645 390,412 387696 286,919 484,614 491,528 470,487 515,397 494,505 725,262 Operating grants and contributions 53,677352 55,522,004 60,147,393 67,633,175 66,801,813 65,677,147 67,177,842 64,339,584 64,250,067 63,995,592 Capital grants and contributions 842 ,199 659,836 370,572 425,155 290,592 129,328 157,678 39,470 162,816 61,675 Total governmental activities 57,135,498 58,717,932 63,320.181 68,345,279 70,316,411 68,963,687 70,461,834 67,606,770 67,607,587 67,409,444 Business -type activities: Charges for services School food service 1,673,663 1816,782 1,990981 2,017,352 2,012,280 1,913,553 1,913,273 1,861,576 1,785,164 1,720,720 Child care 1,492,565 1,703 659 1, 703,572 1,660,945 1,820,931 1,837,025 1,645,250 1,749,274 1,872,606 1,838,115 Operatng grants and contributions 1,095,463 1,252,370 1,539,327 1,737,831 1,595,932 1,685,927 1,648,292 1,863,465 2,055,701 2,177,773 Capital grants and contributions - 31,955 Total business- type activities 4,261,714 4,772,611 5,233,880 5,416,128 5,428,143 5,468,460 5,206,615 5474,315 5,713,471 5,735.698 Total governor ent -wide $ 61,397,212 $ 63,490,743 $ 68,654,061 $ 73761,407 $ 75,745,554 $ 74,432,147 $ 75,668649 $ 73,081,085 $ 73521058 $ 73,146.052 Net(Expense)1Revenue Governmental activities $ (48,316,156) $ (49,627,581} $ (55,650.468) S (58,114,386) $ (63,390,165) $ (62,723,227) $ (62,523,605) $ (67,293,917) $ (74,728,830) $ (74,422,790) Business -type activities 406,580 182,983 355,548 514,144 351,641 366,747 273,454 19,629 51,626 157,748 Total governor e1 l -wide $ 48722,736 ) $ 49,810,064 $ 56012016 9 58,628.530 $ 63741806 $ 63.089,974 $ 62797059 $ 67,313546 $ 74780458 $ 74580538 4 -3 Year CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION Changes in Net Position (Continued) Last Ten Fiscal Years 2007 2008 2009 2010 Governmental ac0vities: UOrestrictedcounty and city appropriations- operating $ 28,816,278 $ 30,372,967 $ 33,121,358 $ 34,935,883 $ 56,849,123 $ 55,862,017 $ 56,318,539 $ 56,321,027 $ 58,563,905 $ 62,845,255 Unrestdoted county appropriations - capital .5,664,955 16,865,918 24,015,067 25,561,903 9,171,128 5,845,361 8,615,211 10,115,516 24,379,684 10,909,841 Investment earnings, unrestricted 99,843 259,385 425,481 450,995 246,970 113,561 102,977 86,429 42,140 38,313 Mi scellaneous, unrestricted 14,333,675 15,193,011 16,162,234 17,862,689 925,786 791,405 1,817,484 1,850,521 1,803,318 1,421,148 Transfers (205,234) 578,066) (122,000) 386,177 (406,883) (577,192) 500,017) 141,654) (67,475 ) (312,750 Total governmental activities 48,758,517 62,113,215 73,602,140 78,425,293 68,788,124 62,035,172 66,354,194 68,231,839 84,721,572 74,901,807 Business -type activities: Investment earnings, unrestricted - - - 25,555 5,079 625 3,713 - - - Miscellanecas, unrestricted - - 33,415 - - - - - - - Transfers 206,234 578,056 122,000 386,177 406,883 577,192 500,017 141,654 67,475 312,750 Total business -type aotmties 206,234 578,066 155,415 411,732 411,962 577,817 503,730 141,654 67,475 312,750 Total government -vide $ 48,964,751 $ 62,691,281 $ 73,757,555 $ 78,837,025 $ 67,200,086 $ 62,612,989 $ 66,857,924 $ 68,37$,493 $ $4,789,047 $ 75,214,557 go in Net Position -nmenta1 activities $ 442,361 $ 12,485,634 $ 17,945,672 $ 20,310,907 $ 3,397,959 $ (688,055) $ 3,830,589 $ 937,922 $ 9,992,742 $ 479,017 ess -type activities (200,346) 395,583 (200,133) (102,412) $0,321 211,070 2$0,276 122,025 15,847 165,002 government -wide $ 242,015 $ 12,881,217 $ 17,745,539 $ 20,208,495 $ 3,458,280 $ (476,985) $ 4,060,865 $ 1,059,947 $ 10.008.569 $ 634.019 Source: Chapel HipCormoro City board of Education, North Carolna, Annual Financial Reports. Note: Expenses for 2007 and before are not c.mpambl, to 2008 (and after) a %pe naea due t. a .hang. in the tJnif.rm Chart of Account$ required to be 000d by all L-1 Education Ag-ios 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 2005 2006 2007 2008 2009 Revenues State of North Carolina $ 49,564,687 $ 51,235,505 $ 55,717,793 $ 59,630,771 $ 60,922,569 Orange County 34,481,233 47,238,885 57,136,424 60,497,786 47,036,977 U.S. Government 4,954,864 4,946,334 4,800,173 5,293,013 5,726,314 Other 17,253,167 18,164,810 19,541,912 21,863,500 23,959,296 Total revenues 106,253,951 121,575,534 137,196,302 147,285,070 137,645,156 Expenditures Instructional services 76,114,340 78,231,187 86,185,395 101,462,067 106,935,971 System -wide support services 21,628,707 22,607,917 23,611,655 18,627,203 19,848,927 Ancillary services 314,160 478,600 665,695 50,456 46,025 Non - programmed charges - 467,526 526,474 591,395 579,216 Debtservice - principal 797,250 388,575 410,122 463,568 629,600 Debt service - interest - - - 52,378 44,450 Capital outlay 6,069,782 16,595,509 25,699,612 26,649,049 9,150,703 Total expenditures 104,924,239 118,769,314 137,098,953 147,896,116 137,234,892 Revenues over(under)expenditures 1,329,712 2,806,220 97,349 (611,046) 410,264 Other financing sources (uses) Transfers from (to) other funds (206,234) (578,066) (122,000) (386,177) (398,639) Installment purchase obligations 302,880 1,791,417 209,328 387,981 96,646 (578,066 ) 1,669,417 (176,849 ) (10,658 Net change in fund balances $ 1,428,358 $ 2,228,154 $ 1,766,766 $ (787,895 ) $ (10,658) Ratio of debt service to non - capital expenditures 0.81% 0,38% 0.37% 0.43% 0.53% Year Ended June 30 2010 2011 2012 2013 2014 Revenues State of North Carolina $ 55,475,547 $ 55,543,828 $ 58,808,280 $ 58,911,178 $ 58,878,531 Orange County 42,643,077 45,703,931 46,915,324 63,241,889 51,422,939 U.S. Government 9,864,399 11,791,692 5,570,774 5,501,707 5,178,736 Other 23,474,646 24,551,625 24,885,251 25,157,529 27,375,623 Total revenues 131,457,669 137,691,076 136,179,629 152,812,303 142,855,829 Expenditures Instructional services 102,689,608 103,771,701 105,428,842 108,523,623 108,971,020 System -wide support services 19,658,874 20,087,800 20,327,573 22,260,008 22,987,200 Ancillary services 34,044 237,408 136,883 106,706 90,470 Non - programmed charges 753,318 762,551 638,776 636,315 793,774 Debtservice - principal 480,592 700,922 98,292 435,540 322,084 Debtservice - interest 31,171 16,154 675 20,142 32,455 Capital outlay 5,118,725 8,071,720 10,097,491 26,258,936 10,409,996 Total expenditures 128,766,332 133,648,256 136,728,532 158,241,270 143,606,999 Revenues over (under) expenditures 2,691,337 3,942,820 (618,903) (5,428,967) (751,170) Other financing sources (uses) Transfers from other funds - 182,811 896,939 850,425 293,373 Transfers to other funds (577,192) - (1,004,309) (880,273) (302,039) Installment purchase obligations - 1,608,547 Total other financing sources (uses) (577,192) 182,811 (107,370) 1,578,699 8,666 Net change in fund balances $ 2,114,145 $ 4,125,631 $ (726,273) $ (3,850,268) $ (759,836) Ratio of debt service to non - capital expenditures 0.42% 0.57% 0.08% 0.35% 0.27% Source: Chapel Hill- Carrhoro City Board of Education, North Carolina, Annual Financial Reports. Note: E)venses for 2007 and before are not comparable to 2008 (and after) expenses due to a change in the Uniform Chart of Accounts required to be used by all Local Education Agencies in North Carolina. 4 -5 CHAPEL HILL- CARRUORO CITY BOARD OF EDUCATION Governmental Funds Fund Balances Last Ten Fiscal Years Year Ended June 30 2005 2006 2007 2008 2009 General Fund Reserved $ 431,966 $ 605,293 $ 1,173,547 $ 1,210,499 $ 1,569,752 Unreserved 3,195,773 4,954,863 5,640,941 4,333,818 5,160,768 Total General Fund $ 3,627,739 $ 5,560,156 $ 6,814,488 $ 5,544,317 $ 6,730,520 Alf Other Governmental Funds Reserved $ 855,811 $ 431,875 $ 5,622,675 $ 3,647,263 $ 605,816 Unreserved (deficit), reported in Special Revenue Funds 838,723 818,723 828,491 880,818 899,663 Capital Projects Fund (1,623,348) (885,171) 5,573,306) (3,167,944) (480,904) Total all other governmental funds $ 71,186 $ 365,427 $ 877,860 $ 1,360,137 $ 1,024,575 Year Ended June 30 2010 2011 2012 2013 2014 General Fund Reserved $ 1,034,519 $ - $ - $ - $ - Unreserved 7,135,658 - - - - Nonspendable - 1,080,333 972,818 941,271 1,120,202 Restricted 443,625 528,824 758,515 1,131,274 Assigned 3,652,913 3,222,913 3,222,913 1,000,000 Unassigned - 6,675,445 6,123,908 2,841,362 3,458,330 Total General Fund $ 8,170,177 $ 11,852,316 $ 10,848,463 $ 7,764,061 $ 6,709,806 All Other Governmental Funds: Reserved $ 1,226,320 $ - $ -. $ $ - Unreserved (deficit), reported in Special Revenue Funds 875,082 Capital Projects Fund (402,339) - Nonspendable - - 425 - - Restricted 2,580,114 2,875,070 2,184,666 2,602,427 Assigned, reported in Special Revenue Funds 28,970 11,169 - - Unassigned, reported in Special Revenue Funds - - - (63,868) (187,210) Total all other governmental funds $ 1,699,063 $ 2,609,084 $ 2,886,664 $ 2,120,798 $ 2,415,217 Souroe: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Reports. Note: Fund balances for 2010 and before are not comparable to 2011 (and after) fund balances due to the implementation of GASB 54 for the year ended June 30, 2011. The standard replaces the previous reserved and unreserved fund balance categories Wth the following five fund balance classifications: nonspendable, restricted, committed, assigned, and unassigned fund balance. w o CHAPEL FALL- CARRBORO CITY BOARD OF EDUCATION Proprietary Fund - Food Service Operations Expenses by Category Last Ten Fiscal Years Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index for All U roan Consumers(CPI-t1) (Calendar yeas 1982- 1984 -100). 4 -7 Expressed in Nominal Dollars Year ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Purchased Food $ 1,311,961 $ 1,291,420 $ 1,302,493 $ 1,466,999 $ 1,599,210 $ 1,658,249 $ 26,124 $ - $ - $ - SalariesandBenefits 1,424,904 1,385,297 1,382,145 1,528,029 11519,284 1,441,004 1,482,891 1,284,983 1,211,722 1,191,652 Other 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 3,227,685 Totals $ 3,441,997 $ 3,577,604 $ 3,8701536 $ 4,225,769 $ 4,242,920 $ 4,474,478 $ 4,174,184 $ 4,152,526 $ 4,310,893 $ 4,419,337 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 U roan Consumers(CPI-t1) (Calendar yeas 1982- 1984 -100). 4 -7 Expressed in Constant Dollars Year ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Purchased Food $ 674,530 $ 636,481 $ 625,141 $ 670,429 $ 741,429 $ 760,787 $ 11,574 $ - $ - $ - SalariesandBenefits 732,598 682,749 663,371 698,320 704,373 661,117 656,955 559,959 518,930 499,974 Other 362,536 444,005 569,180 562,457 521,309 630,938 1,180,731 1,249,594 11327,245 1,354,219 Totals $ 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 $ 1,854,193 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 U roan Consumers(CPI-t1) (Calendar yeas 1982- 1984 -100). 4 -7 CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION Proprietary Fund - Food Service Operations Revenues by Source Last Ten Fiscal Years Source: Chapel Hill- Carrbcro City Board of Education, North Carolina, Annual Financial Reports. Other revenue includes interest earned, gain on disposal of fixed assets, indirect costs not paid, and 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 = 109). �'f] Expressed in Nominal Dollars Year ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Food Sales $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 $1,720,720 Federal Reimbursements 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 1,918,154 Federal Commodities 109,017 129,094 146,978 170,504 193,434 299,074 159,160 161,631 187,786 234,534 Other 245,217 261,951 294,858 351,442 166,249 255,466 216,307 142,613 174,474 174,031 State /Local Reimbursements 206,234 578,066 122,000 386,177 505,161 668,556 248,848 270,470 236,610 257,124 Totals $3,223,594 $3,828,672 $3,652,308 $4,141,360 $4,279,626 $4,523,502 $4,026,720 $4,133,757 $4,247,773 $4,304,563 Source: Chapel Hill- Carrbcro City Board of Education, North Carolina, Annual Financial Reports. Other revenue includes interest earned, gain on disposal of fixed assets, indirect costs not paid, and 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 = 109). �'f] Expressed in Constant Dollars Yearended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Food Sales $ 862,046 $ 895,408 $ 955,585 $ 921,944 $ 932,939 $ 877,918 $ 847,624 $ 811,222 $ 764,511 $ 721,951 Federal Reimbursements 507,170 513,937 526,748 555,668 650,229 636,273 659,719 739,708 798,161 804,787 Federal Commodities 56,050 63,624 70,543 77,922 89,680 137,212 70,512 70,434 80,421 98,402 Other 126,076 129,103 _141,519 160,611 77,077 117,205 95,829 62,147 74,720 73,017 State /Local Reimbursements 106,033 284,902 58,555 176,486 234,204 306,726 110,245 117,863 101,330 107,880 Totals $1,657,375 $1,886,974 $1,752,950 $1,892,631 $1,984,129 $2,075,334 $1,688,100 $1,739,227 $1,744423 $1,733,020 Source: Chapel Hill- Carrbcro City Board of Education, North Carolina, Annual Financial Reports. Other revenue includes interest earned, gain on disposal of fixed assets, indirect costs not paid, and 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 = 109). �'f] CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Average Daily Membership Last Ten Fiscal Years 14,000 13,500 13,000 12,500 12,000 11,500 11,000 10,500 10,000 9,500 9,000 2005 2006 2007 2009 2009 2010 2011 2012 2013 2014 Avg Daily Membership l 10,705 1 10,973 1 11,060 1 11,395 1 11,614 1 11,504 1 11,629 1 11,905 1 12,094 1 12,166 4-9 .4; CHAPEL HILL- CARRHORO CITY BOARD OF EDUCATION Student Statistics Last Ten Fiscal Years Year Ended June 30 Teaching Stafft31 Average Daily Membership Pupil/ Teacher Ratio Student Attendance Percentage(') Students Receiving Free/ Reduced Lunch Percentage (2) 2014 894 12,166 1114 96.46% 23.95% 2013 935 12,094 1113 95.80% 27,09% 2012 993 11,905 1112 96.00% 23.40% 2011 903 11,629 1/13 96.03% 22.15% 2010 892 11,504 1113 96.01% 20.30% 2009 876 11,614 1113 95.95% 20.70% 2008 897 11,395 1113 95.84% 21.10% 2007 882 11,060 1113 95.76% 21.00% 2006 873 10,973 1113 96.08% 16.00% 2005 862 10,705 1112 96.24% 14.30% Sources: (1) NC Department of Public instruction Average Daily Attendance(ADA):Average Daily Membership(ADM) Ratio Reports (2) NC Department of Public instruction Free & Reduced Meals Application Data Reports. Information for 2014 obtained from Chapel Hill - Carrboro City Board of Education Student Data. (3) North Carolina Public Schools Statistical Profile (2005 -2014 Editions). 4 -10 CHAPEL HILL ®CARRRORO CITY BOARD OF EDUCATION Operational Expenditures Per Pupil Expenditures by Function Last Ten Fiscal Years EXPRESSED IN NOMINAL DOLLARS Year Ended June 30 2005 2006 2007 2008 2009 Average Daily Membership 10,705 10,973 11,060 11,395 11,614 Instructional $ 7,113 $ 7,974 $ 7,843 $ 8,859 $ 9,228 Support 2,390 2,291 2,477 1,845 1,900 Ancillary 29 44 56 4 7 ITotal Expenditures $ 9,532 $ 9,509 $ 10,376 $ 10,708 $ 11,128 EXPRESSED IN NOMINAL DOLLARS Year Ended June 30 2010 2011 2012 2013 2014 Average Daily Membership 11,504 11,629 11,905 12,094 12,166 Instructional $ 8,924 $ 8,927 $ 8,816 $ 9,055 $ 9,008 Support 1,999 1,951 1,976 2,159 2,147 Ancillary 3 20 11 9 7 Total Expenditures $ 10,926 $ 10,898 $ 10,803 $ 11,223 $ 11,162 Year Ended June 30 EXPRESSED IN CONSTANT DOLLARS 2005 2006 2007 2008 2009 Instructional $ 3,657 $ 3,536 $ 3,764 $ 4,049 $ 4,278 Support 1,229 1,129 1,189 843 881 Ancillary 15 22 27 2 - Total Expenditures $ 4,901 $ 4,687 $ 4,980 $ 4,894 $ 5,159 EXPRESSED IN CONSTANT DOLLARS Year Ended June 30 2010 2011 2012 2013 2014 Instructional $ 4,094 $ 3,955 $ 3,842 $ 3,878 $ 3,779 Support 917 864 861 925 901 Ancillary 1 9 5 4 3 Total Expenditures $ 5,012 $ 4,828 $ 4,708 $ 4,807 $ 4,683 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 Fiscal Years Year ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Officials, Admins, Mgrs 19 16 17 16 20 21 21 38 24 28 Principals 16 16 17 17 18 19 19 19 22 22 Asst. Principals, Non- Teaching 20 20 20 19 23 22 23 23 22 18 Total Administrators 55 52 54 52 61 62 63 80 68 68 Elementary Teachers 212 228 426 439 434 431 431 459 415 408 Secondary Teachers 383 372 205 209 206 204 206 261 144 142 Other Teachers 267 273 251 249 236 257 266 273 376 344 Total Teachers 862 873 882 897 876 892 903 993 935 894 Guidance 28 33 40 39 37 39 39 39 44 39 Psychological 9 9 8 9 11 9 9 9 8 7 Librarian, Audio Visual 27 15 30 14 18 32 32 32 33 32 Consultant, Supervisory 14 13 16 20 28 15 15 15 17 15 Other Professionals 82 87 108 85 94 126 126 127 149 157 Total Professionals 1,077 1,082 1,138 1,116 1,125 1,175 1,187 1,295 1,254 1,212 Teacher Assistants 324 331 361 347 350 356 356 359 359 397 Technicians 32 21 12 45 23 28 28 26 13 14 Clerical, Secretarial 82 93 100 112 110 114 114 155 104 109 Service Workers 86 137 152 177 132 115 115 119 104 117 Skilled Crafts 25 22 23 - 27 26 26 26 27 31 4otals 1,626 1,686 1,786 1,797 1,767 1,814 1,826 1,980 1,861 1,880 Source! North Carolina Public Schools Statistical Profile (2005 -2014 Editions) 4 -12 CHAPEL HILL- CARRDORO CITY BOARD OF EDUCATION School Building Data June 30, 2414 Ibreth Middle Year Square 670 Current Overt(Under) Good Site Built Foota a Capacity Membership Capacity Condition ELEMENTARY SCHOOLS 1962 109,498 706 664 (42) Good Carrboro Eiementary 1957 61,562 533 459 (74) Good Ephesus Elementary 1972 73,096 448 422 (26) Good Estes Hills Elementary 1958 57,029 527 502 (25) Good FP Graham Elementary 1960 68,513 538 482 (56) Good Glenwood Elementary 1952 54,412 423 529 106 Good McDougle Elementary 1996 99,920 564 499 (65) Very Good Morris Grove Elementary 2008 90,221 585 559 (26) Excellent Northside Elementary 2013 97,423 585 498 (87) Excellent Rashkis Elementary 2003 95,729 585 499 (86) Excellent Mary Scroggs E €ementary 1999 92,900 575 561 (14) Very Good Seawell Elementary 1969 58,629 466 538 72 Good Ibreth Middle 1969 108,058 670 692 22 Good Dougle Middle 1994 138,141 732 709 (23) Very Good (lips Middle 1962 109,498 706 664 (42) Good iith Middle 2001 136,054 732 790 58 Excellent arrboro High School 2007 148,023 800 891 91 Excellent hapei Hill High 1966 254,551 1,520 1,401 (119) Good ast Chapel Hill High 1996 267,549 1,515 1,384 (131) Very Good NC Hospital School (School is a part of the U N C Hospitals Facilities) 43 heenixAcademy (Alternative Schoot is a part of Lincoln) 30 artation Center 5,089 Center 72,932 4 =13 APPENDIX Chapel Hill- Carrboro Schools Allotment Formula — 2015 -2016 POSITION ELEMENTARY MIDDLE HIGH SCHOOL Pro nosed Changes TBD Principal 1 for 12 months I for 12 months I 12 months Assistant Principal 1 for 12 months I for 12 months 1: up to 600 ADM 2: 601- 1250 ADM 3: 1251 -1750 ADM 4: 1751- 2250 ADM all g12 months Classroom teachers Kindergarten-Third 1:21 ADM Fourth- Fifth 1:28 ADM 1:26 ADM Core subjects 1: 120 ADM I:140 ADM 1:30 ADM @ High School (teaching 5 classes at 1:24 ) (5 sections at 1:28) Mathematics 1: 120 ADM (teaching five 1:24) Vocational/ CTE Dictated by the program Dictated by the program MOE Electives 1: 140 ADM 1! 140 ADM (5 sections at 1:28 ) (teaching 5 sections at 1:28) Dept. chair No additional planning period, $1,200 stipend for 10 teachers per high school 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 Program allocation Pre - school Handicapped Program allocation ESL (systemwide) 1:40 (systemwide) 1:40 (systemwide) 1:40 Cultural Arts: Music @1 FTE per 30 elective allocation elective allocation Music, PE, Art classes PE @1 FTE per 20 classes ART @ I FTE per 30 classes A -1 POSITION ELEMENTARY MIDDLE HIGH SCHOOL pro nosed 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 1 FTE per 40 periods Media Specialist -- 1 FTE per school 1 FTE per school Math/Science Teacher .5 FTE per school Intervention Specialist .5 FTE Guidance I FTE per school 1 FTE per grade CHS ADM =3FTE CHHS ADM =5FTE 1 @ I I MOE ECHHS ADM =5FTE others @ 10.5 MOE 1@ 12 MOE others @l I MOE Family Specialist 1 FTE per school I FTE per school 1: up to 1000 ADM 1.5: 1001 -1500 ADM 2: I501+ ADM .5 ECHHS 09 -10 In School Suspension I FTE (Teacher Assistant) 1 FTE (Teacher Assistant) per school Student Assistance 1 FTE @CHHS 5 FTE @ ECHHS & CHS 09 -10 Nurses 1 per school ] per school 1 per school Athletic Director Extra duty supplement 1 FTE per school @ 11 moe Assigned 2 teaching periods A -2 POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TBD Technology Specialist 1 FTE per school (11 MOE) 1 FTE per school (11 MOE) 1 FTE per school (12 MOE) 504 Extra duty supplement I per school .5 FTE a 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 Speech-language Path 1 FTE per 30 - 35 caseload I FTE per 30 - 35 caseload 1 1 FTE per 30 - 35 caseload Self- contained AIG (District - wide) district program Gifted Specialist 1.5 FTE per school 1 FTE per school Proposed .5 FTE reduction Elem/Mid Occupational Therapist System allocation System allocation System allocation Physical Therapist System allocation System allocation System allocation Teacher Assistant IFTE per K -3 class @ 215 day school year .50 FTE per 4 -5 @ 210 day school year 1:200 ADM @ 210 day school year 2: up to 1000 ADM 3: 1001 +ADM @ 210 day school year Ex Ed teacher assistant per total student need 210 day school year per total school need 210 day school year per total school need 210 day school year Media assistant I FTE per school @ 210 day school year 1 FTE per school @ 210 day school year l: up to 1000 ADM 1.5: 1001+ ADM a 210 day school year Technology Assistant 1 @ each H.S. 1 additional @ each H.S. Principal Secretary I per school n 12 MOE 1 per school a 12 MOE 1 per school 12 MOE AP Secretary 1 2er AP C& 12 MOE Clerical assistant/ HS receptionist 50 FTE: up to 500 ADM 1 FTE: 501+ ADM (all MOE 1 per school @ 1 I MOE 1 per school @ 12 MOP, Technology Technician .50 FTE per school @ 12 MOE .50 FTE per school @ 12 MOE .50 per school @ 12 MOE Network Support District Allocation Theater Tech 1 PTE 12 MOE A -3 POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TBD Bookkeeper 1 FTE per school @ 12 MOE Data Manager 1 FTE per school @ 12 MOE 1 FTE per school @ 12 MOE 1 FTE per school @ 12 MOE Guidance Clerk 1 PTE per school @ 1 1 MOE 1: up to 1000 ADM 2: 10004-ADM 1 cr 12 months other= 11 months Distance Learning Asst. 1 FTE Athletic Trainer 1 FTE 10 month year (August I - May 30'"); 40 hr week Security Guard 2 FTE: school (I FTE @ 6 hrs daily assigned after- school/ evening hours) Custodian per formula based on square per formula based on square per formula based on square footage and ADM footage and ADM footage and ADM ADM: Average Daily Membership or average student enrollment FTE: Full Time Equivalent of a position MOE: Months of Employment A -4 2015 -16 NON - PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS ACCOUNT Mr- ELEM MIDDLE HIGH HOSPITAL No Changes for 2015 -16 Bud e STATE FUNDS: Instructional Supplies per student 28.38 28.38 28.38 28.38 initial allotment from state Textbooks per student - - - - initial allotment from state At -Risk per student 10.00 10.00 10.00 10.00 initial allotment from state School Technology per student - - - - Duty Free Period per school - - - - LOCALFUNDS: Differentiated Pay per cert staff 75.00 75.00 75.00 75.00 11 -12 allotment reduction Field Trips per student 2.70 2.70 2.70 2.70 same as 09 -10 Staff Development perteacher 90.00 90.00 90.00 90.00 same as 09 -10 Safe SchoolsNiolence Prevention per school - 11,700 16,200 - same as 09 -10 At Risk per student 2.97 2.97 2.97 2.97 same as 09 -10 Instructional Su lies per student 11.55 19.95 19.95 19.95 1$3.27 per student increase Cultural Arts perschool 893.00 2,768.00 4,419.00 same as 10 -11 New Classroom Setup grades 1 -12 per classrm 500.00 500.00 1 500.00 - same as 00 -01 New Classroom Setup Kindergarten per classrm 1,000.00 - - same as 00 -01 Technolo software per student - Textbooks - special allotment 13,333 allocated $40,000 in 06- 07;div.by 3 Suppleme nta Books perstudent 2.25 2.25 2.25 2.25 same as 09 -10 Media Center Supplies per student 11.34 11.34 1134 11.34 same as 09 -10 Co- curricular Activities per school - 14,400 48,600 - same as 09 -10 Co- curricular Activities per student - - 16.09 same as 09 -10 Travel - Asst. Principals per Asst. Prin 430.00 430.00 430.00 same as 09 -10 Travel - Principals per Principal 1,215.00 1,215.00 1,215.00 1,215.00 same as 09 -10 Telephone per school size same as 09 -10 Administrative Supplies & Postage per student 3.69 3.69 5.53 3.69 same as 09 -10 Custodial Supplies Pre 1990 per square ft. 0.032 0.032 0.032 1 - same as 10 -11 Custodial Supplies Post 1990 per square ft. 0.020 0.020 0.020 - same as 10 -11 Copicr/Equip Maintenance /Repair District - - - - District SIT Funds perschool 1,028.00 I,028,00 1,028.00 514.00 same as 09 -10 Commencement high school 2,718.00 same as 09 -10 Utilities - Electric per history increased 7% in 08 -09 Utilities - Natural Gas per history increased 7% in 08 -09 CAPITAL FUNDS Total Reduction Replacement Equipment/Furniture er student 11.27 11.27 11.27 11.27 based on number of students Purchase of Computer Hardware -60% I per student 1 58.66 35.15 35.15 35.15 lbased on number of students A -5 Appendix B NC State Department of Public Instruction Allotment General Information FY 2015-16 State Fund Allotment Formulas The State of North Carolina allots funds to public schools on the following basis: Classroom Teachers See Allotment Policy Manual, pages 43 -49. Dollars associated with these positions are based on each LEA's average teacher salary including benefits, rather than the statewide average teacher salary. This is a position allotment and you must stay within the positions, rather than the dollars, allotted. This calculation is necessary to determine your LEA's allotment per ADM for charter schools. Instructional Support Personnel I 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 8th and 91h grade ADM for PSAT funding.. Driver Education $19192 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 us 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 Principals: 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 5 -12 ADM ($33.85) ME Formulas indicated are 2007 -08. The state planning budgets have not been received for 2012 -13. Appendix B Allotment Descriptions Federal Fund Allotment Formulas DruwFree Schools and Communities Funding for alcohol and other drug abuse prevention programs. 91 % of total funds are distributed based on (1) 70% based on LEA and private school ADM and (2) 30% based on LEAs with the greatest need for additional funds. IASA Title 1 - Reading One of the largest federal grant for CHCCS is for the reading recovery program in the elementary schools. It provides funding to supplement and provide special help to educationally deprived children from low income families. Estimated funding projected by Washington. IDEA Title VI -B Handicapped Base Payment -Each LEA shall receive a base amount equal to a proportional share of 75% of the FY 1999 -00 IDEA Title VI -B grant as calculated using the December 1998 headcount. IDEA Title VI -B Preschool Handicapped Base Payment -Each LEA shall receive a base amount equal to a proportional share of 75% of the FY 1997 -98 IDEA Title VI -B Preschool Grant as calculated using the December 1996 headcount. Vocational Education - 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). IN Formulas indicated are 2007 -08. The state planning budgets have not been received for 2012 -13. APPENDIX C REVENUE SOURCES GLOSSARY ABC Revenue Local fund revenue given to the school district by the Orange County Alcoholic Beverage Control (ABC) Board. Funds are used to support programs of drug and alcohol abuse education. Appropriated Fund Balance A portion of the Local Fund Balance that is appropriated to be used to balance the budget. The Fund Balance is credited by the collection of prior years revenues that exceeded budgeted revenues and the under spending of prior years budgets. School Board policy dictates that Fund Balance that is in excess of 5.5% of the budget can be appropriated. Community Schools A new Fund that was formerly part of the Local Budget. Revenue is made up of after- school and summer camp and enrichment program fees charged to the participants of those programs. County Appropriation Local Fund revenue appropriated by the Orange County Commissioners on a per pupil basis. The source of the revenue is county property taxes. Amount is determined by July 1 of each year and paid in twelve equal payments. Federal Appropriations Federal Fund revenue received from the North Carolina Department of Instruction. Monies are held in the State Fund checking account and funded as needed by the State Treasurer, Federal Reimbursements to Child Nutrition Fund revenues and donated commodities the Child Nutrition Fund received from the Federal Government. The National School Lunch Act provides a per meal reimbursement on the sale of meals to students. It also provides reimbursement for free and reduced lunches for students whose family income falls below certain income levels. Fines and Forfeitures Local Fund revenue received from Orange County. The sources of the revenue are the fines and forfeitures assessed by the Orange County Courts. Indirect Cost Local Fund revenue received from federal grants for overhead expenses. Indirect costs are charged to the federal grants received through the State Department of Public Instruction as well as the Headstart and Outreach programs. C -1 Appendix C Revenue Sources Glossary Interest Earned on Local Fund revenue earned by investing available monies in Investments interests bearing checking accounts and certificates of deposit. Miscellaneous Revenue Local Fund revenues that are small and miscellaneous in nature. Prior Year Special District Local Fund revenue received from Orange County for Special Tax District Taxes taxed in the prior year but collected in the current year. Facility Rentals Revenue received from groups and individuals that rent school district property. Sale of Meals Child Nutrition Fund revenues received from the sale of meals to students and adults, and the sale of supplemental foods. Meal rates are approved by the School Board each Fall for Elementary, Middle and High School students and adults. Special District Tax Local Fund revenue received from Orange County. A Special District Property Tax is charged to property within the school district at a rate set by the Orange County Commissioners. Revenue is received as collected. State Appropriations State Fund revenue received from the North Carolina Department of Instruction. Monies are held in the State Fund checking account and funded as needed to the school district by the State Treasurer. State Textbooks State account used to order state approved textbooks. Allocated on a per pupil basis as counted on the tenth day of school each fall. Tuition - Pre - School Local Fund revenue received from tuition charged for the pre- kindergarten blended classes program. Tuition - Regular School Local Fund revenue received from parents of students who attend the CHCCS but live outside the district. The tuition rate is set each year to match the county and district tax revenues. Tuition - Summer School Local Fund revenue received from parents of students who attend the High School Summer School Enrichment programs. C -2 Appendix D Operating Budget Description and Explanation of Line Items Instructional (5000 5110 Regular Curricular Services: Cost of activities that provide students in grades K -12 with learning experience to prepare them for activities as workers, citizens, and family members. They include cost of those individuals responsible for providing school curriculum development and coordincation as well as lead teachers for regular instructional services. (Not included are those programs designed to improve or overcome physical, mental, social and/or emotional impediments to learning. 5200 Special Populations Services: Cost of activities for identying and serving students (in accordance with state and federal regulations) having special physicla, emotional,, or mental impediments to learning. Also included are those students identified as needing specialized services such limited English proficiency and gifted education. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for special populations services. (Certain categories of funds require that expenditures coded here musr be in addition to regular allotments such as classroom teachers, textbooks, etc.) 5300 Alternative Programs and Services: Cost of activities designed to identify students likely to be unsuccessful in traditional classrooms and /or to drop out and to provide special alternative and/or additional learning opportunities for these at -risk students. They include cost of those individuals repsonsible for providing school curriculum development and coordination as well as lead teachers for alternative programs and services. Programs include summer school instruction, alcohol and drug preention, extended day, services to help kep students in school as well as alternative educational settings, instructional delivery models, and supporting services for identified students. 5320 Attendance - Social Work Services: Includes salaries and supplements for family specialists, social workers, and supplies and travel 5830 Guidance Services: Includes salaries and supplements for guidance counselors, D -1 Appendix D Operating Budget Line Descriptions 5880 Educational Media Services: Includes salaries and supplements for media specialists and their assistants 5890 Other Pupil Support Services: Includes salaries and supplements for physical therapists and LEA Reps., contracted services, and supplies 5910 Other Instructional Programs - Employee Benefits: Includes social security, retirement, health insurance, workman's compensation, and unemployment for all of the salaries in line 5000 5920 Other Instructional Programs - Additional Pay: includes longevity and disability for the salaries in line 5000 5870 Staff Development funds used within. Instructional (5000) programs Support Services 6000 Instructional Staff 6200 6942 Improvement of Instructional Services: Includes salaries and supplements for staff members of the curriculum division, and office supplies and staff development Administrative ( 6900 6910 Board of Education: Includes board membership dues, audit and legal fees, and workshop expenses 6941 Executive Administration: Includes salaries and supplements for the Superintendent and Superintendent's office personnel, and office supplies and materials 6390 Other Administration Support School Administration 6400 6410 Office of the Principal: Includes the salaries and supplements for principals and assistant principals, and travel, postage, telephone, supplies, and materials expenses for schools D -3 Appendix D Operating Budget Line Descriptions Business Su ort 6500 6510 Direction of Business Support Services: Includes salaries and supplements for Support Services office personnel, staff development, and supplies 6520 Fiscal Services: Includes salary and supplements for Finance department staff, contracted services, administrative postage and supplies 6540 Operation of Plant: Includes custodian salaries and supplements, and custodial supplies, utilities, and insurance 6550 Transportation of Pupils: Includes salaries and supplements for Transportation department, bus monitors and bus drivers, and office supplies and materials 6570 Internal Services: Includes salaries and supplements for mail delivery clerk and printer, and printing supplies and materials 6580 Maintenance of Plant: Includes maintenance departments salaries and supplements, and all maintenance materials, supplies and contracted services Central Support (6600) 6620 Planning, Research, Development and Evaluation Services: Includes supplies, and materials for planning and research 6630 Community Relations and Information Services: Includes salaries and supplements for Administrative Assistant to the Superintendent and support personnel, and office supplies, and materials 6640 Human Resources: Includes salaries and supplements for Human Resources office employees, and personnel operating expenses such as advertising and recruiting D -4 Appendix D Operating Budget Line Descriptions Support Services Employee Benefits (6900) 6910 Other Support Services - Employee Benefits: Includes social security, retirement, health insurance, workman's compensation, and unemployment for all of the salaries in line 6000 6920 Other Support Services - Additional Pay: Includes longevity and disability for the salaries in line 6000 6930 Staff Development funds used within Support (6000) programs Community Services (7000) 7000 Regular Community Services: Includes costs associated with Volunteers in Schools program, except fringe benefits 7910 Other Community Services: Includes Volunteer in Schools fringe benefits Other 8200 Charter Schools: Local dollars per student sent to Charter Schools for residents of the district 9990 Contingency: Includes appropriations for use in circumstances not completely foreseen %&I Appendix E Recurring Capital Outlay Budget Description and Explanation of Line Items 9000 Capital Outlay: Expenditures for acquiring fixed assets, including land or existing buildings, improvements of grounds, initial equipment, additional equipment, and replacement of equipment. Do not include any costs which may be coded one or more specific purpose functions. (i.e., purchase of transportation equipment would be coded to 6550, maintenance equipment would be coded to 6580 etc. E -1