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Agenda - 04-25-2017 - 1.C Chapel Hill Carrboro City Schools Board of Education FY2017-18 Budget Request and Capital Investment Plan
CHAPEL HILL- ARRBORO IIIIL CITY SCHOOLS TO: Ms. Bonnie B. Hammersley Orange County Manager FROM: Dr. Pamela Baldwin, Superintendent Chapel Hill—Carrboro City Schools' Board of Education RE: Board of Educations' Budget Request for 2017-18 DATE: April 17, 2017 Attached is the Chapel Hill—Carrboro City Schools' Board of Education's Budget Request for 2017-18. The Budget Narrative highlights the needs and issues facing the district. We ask for your and the Orange County Commissioners' full consideration of our listed needs and for full funding of our request. The Board of Education is requesting a$377.50 increase to the per pupil rate. By State statute, the County Commissioners cannot raise the district tax by an amount more than what the Board of Education requested. At the April 6, 2017 meeting, the Board of Education voted to request the maximum increase in the district tax to fund its budget request. Assuming no increase in the ad valorem tax rate, the district tax would need to increase by 5.01 cents to a new rate of 25.85 cents to fund the 2017-18 budget. We look forward to the future opportunities to discuss our request with you and the Orange County Board of County Commissioners. Lincoln Center, 750 S. Merritt Mill Road • Chapel Hill, NC 27516-2878 • (919) 967-8211 • www,chccs.k12.nc.us ccHAPEL HILL, 1116. AIZIU3ORO CITY SCHOOLS I Al, • ' L . �� tad nn o t„•p1''+' .E,./ 'A, y '1 a f ... ii! 7 , ' I - , 4 --•iii( ,1 L. , . --\N 1 , ,, , '--A , . . d't "d! '.' Arli . I ,.. „ . , ,„ _, ., ,N ., . , , y.-I ',.., . ' I Board of Education's Budget Request 2017-2018 April 6, 2017 TABLE OF CONTENTS Page Budget Message Budget Message 1-4 Organizational Chart 1-5 Board Members and Principal Officials 1-6 Principals 1-7 Budget Calendar 1-8 2017-18 Budgets Combined Operating Budget 2-1 Local Revenue Projections 2-2 Local Fund Budget Summary 2-3 2017-2018 Continuation&Expansion Budget 2-5 Local Fund Revenue History 2-6 State Fund Revenue Projection 2-7 State Fund Budget Summary 2-8 Federal Fund Revenue Projection 2-11 Federal Fund Budget Summary 2-12 Community Schools Budget Summary 2-14 Child Nutrition Budget Summary 2-16 2016-17 Projected Revenue Sources 2-18 Summary of Recurring Capital Budget 2-20 Capital Improvement Plan 2017-2027 Capital Investments Plan 3-1 Statistical Profile Chapel Hill-Carrboro City Schools: Financial Perspective-All Fund Types 4-1 Net Assets by Component 4-2 Changes in Net Assets 4-3 Governmental Funds (Changes in Fund Balances) 4-5 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 Appendix Local Allotment Formulas A-1 State Allotment Formulas B-1 Revenue Sources Glossary C-1 Description of Operating Budget Function Codes D-1 Description of Recurring Capital Budget Categories E-1 ii BUDGET MESSAGE Chapel Hill Carrboro City Schools (CHCCS) Budget Narrative I. CHCCS FOCUS AREAS We are addressing issues that negatively impact instructional time/quality and affect those most vulnerable to inequity, to drive improvements for all students. These efforts are focused in the following areas: 1. Equity: The top priority of the board and district is to close the Opportunity gap (sometimes called achievement gap). To that end, we are taking the following actions: o Continued focus on rigorous instruction:Ongoing improvements to curriculum. This includes curriculum and professional development with consistent focus on instructional excellence o Focused Equity Director: CHCCS is one of few districts in the state with an Equity director, This role provides focus on structural barriers which hinder student achievement and enables training, implementation and review of policies, budgets and plans via equity lens to develop actions to improve outcomes for all students o Equity plan: Development of a district level equity plan with community collaboration including SMART (Specific, Measurable, Achievable, Realistic, Time-bound) goals at all levels to align staff and community on expected outcomes, timing, action steps and measures to assess progress. Each school leader has goals tied to reducing gaps o Discipline review: Focus on reducing discipline disparities with specific actions, including restorative practice implementation in schools, memorandum of understanding with School Resource Officers (SRO) to align on expectations including training and the role of the SRO in the schools o Early Childhood focus: Provide appropriate resources to support early learning and prevent gaps from opening 2. Mental health: The district reallocated resources to hire a System of Care coordinator. System of Care is a spectrum of effective, community-based services and supports for children and families with, or at-risk for, mental health or other challenges. This system, organized into a coordinated network, builds meaningful partnerships with families and youth, and addresses their cultural and emotional needs in order to help them function better at home, in school, in the community, and throughout life. The coordinator will develop a district level plan to address student and staff needs in school based mental health. We expect increased partnership with community organizations and improved student outcomes. 3. Fiscal management: Increasing transparency in district financial details, improved collaboration with key stakeholders in the budget process, the district will conduct annual program reviews to identify efficiencies (school counselors, mental health, etc.) 4. Investment in Teachers and staff o Teaching Assistants (TA): Prioritize TA allocation to all elementary classrooms to support teachers and enable classroom differentiation which better serves all students o Local Supplement: Provide competitive compensation to teachers and staff to enable recruitment and retention of highly qualified teachers and staff 1 -1 o Professional Development: Consistent, high level teacher training to maintain and improve the quality of instruction and innovation to best meet ever-changing student needs o Grow Our Own: Partnership with NC Central University to train our top TAs to become high quality teachers in highest need areas (Exceptional Children, Math, Science, etc.) 5. Community partnership and economic development:As one of the largest employers in Chapel Hill-Carrboro, the CHCCS living wage commitment supports teachers, staff, parents and community members and generates economic and social returns for our communities 6. Facility improvement: Focus on intentionally designed instruction space, with improved health, safety, and access benefits that consistently maintain facility value for our community and reduce overall investment needs II. ENVIRONMENT State education funding changes: Since fiscal 2008, funding from the state of North Carolina to school districts has been substantially reduced. Although there are significantly more students in schools in 2016/17, state funding for education (including inflation) is lower than the amount provided in 2008/9. These reductions include state funding for principals and assistant principals, teaching assistants, professional development, transportation and other areas. From 2008/09 to 2015/16 across the state: Funding for Teacher Assistants fell by 9%, for Assistant Principals 19% decline, funding for Instructional Support Staff fell by 8.4%, funding for Non- Instructional Staff fell by 12%. Per pupil funding has changed from 2008/09 as follows: • Textbook funding has been reduced from $68 to about $35 in 2016/17 (50% reduction) • Instructional supply funding has been cut from $59 to about $28 in 2016/17 (53% reduction) This reduction in state funding has required significantly higher investments from local governments to maintain high quality education. In Orange County, our communities have provided additional support to subsidize loss of state funds for education. Decreasing state and federal funding for social services Other areas that impact student development and education outcomes have also faced funding reductions in the state of North Carolina. Funding to support mental health, housing, and other social services have not returned to pre-recession levels although public needs have increased in these areas. Schools increasingly face increased needs in these areas. CHCCS District Wide Structural Changes Amid this environment of declining state funding for education and other social needs, our district continues to experience changes in student demographics. The population of students with significant needs is growing. This change creates a ripple effect on school resources required to provide a free and appropriate education that meets the expectations of our community. When a family with school age children experiences trauma and/or increased social needs, nowhere is it more evident than in our schools. Increasingly, schools are becoming a central delivery point for social services to families in areas such as, mental health, physical health, child and family nutrition and other social supports. Although schools have limited 1 -2 resources, changing societal needs and student demographics require schools to manage these community needs as the quality of our schools determines the quality of our community. For many children schools are where social and emotional needs are identified and appropriate services can be delivered. The following data shows some details of our student community: • Economically disadvantaged students - In 2008/9, the percentage of students who face economic insecurity and the associated stress of poverty was 23%. In 2016/17, that percentage has increased to 29%. • English as a Second Language (ESL) students experience the stresses acclimating to the norms and expectations of an unfamiliar culture and learning a new language. These students have additional instructional and other support needs. In CHCCS, ESL students represent 11% of our population. • The Newcomers Program is a district-level program which supports CHCCS students who have gaps in their formal education and lack the most basic fundamentals of English proficiency. These refugee and immigrant families face similar challenges to ESL students but typically have additional needs. Approximately 6% of our CHCCS community falls in this category. • Gifted students -The state of NC provides limited funding to provide services for gifted students (up to 4% of a district's students). In the CHCCS, the percentage of students identified as gifted is nearly 30%. This requires additional local funding to support an appropriate level of support for these students. • Exceptional children includes students who experience difficulties in learning as well as those whose performance is so superior that modifications in curriculum and instruction are necessary to help them fulfill their potential. These students require an individualized program of special education and related services to fully benefit from education. Exceptional children represent 10% of our students. An increasing percentage of students with higher resource needs, present significant challenges to an increasingly strained budget. III. GOING FORWARD We believe CHCCS has the right administrative leadership, concerned and committed teachers and building leaders, and the necessary community support and board commitment. Our key goal of reducing inequity is a long-term goal that will require new ways of addressing many aspects within the district. This includes a longer term view of how we fund and manage the district. We are asking for a long-term partnership with the County Commissioners to achieve the goal of a profound reduction of inequity and improved outcomes for all our students. We commit to being honest partners, responsible managers of resources, and to collaboratively work with our stakeholders to develop creative solutions for our pressing issues. We will transparently communicate and prioritize needs and wants. Help needed: 1. Investment in capital for facility renovation. A significant number of our buildings are aging and in disrepair, creating instructional, health and safety challenges to our students and staff. Additionally, delay in addressing repair needs increase overall costs of renovations and increase issues regarding student and staff safety. Even our newer buildings require funding for necessary repairs. As we look at our asset base of about $400M, industry standards and benchmarks would suggest 5-7% of value should be 1 -3 invested in asset maintenance. Annual capital appropriations do not provide this level of funding. 1. Partnerships with community resource providers who have expertise to ensure a continuum of services that promote the education, health, physical and mental development of students. Schools are a reflection of our community and reflect the needs of our community. 2. Support CHCCS ability to provide a living wage. The implementation of this policy has a direct effect on our ability to provide funding for other areas of our budget. 3. Support teacher recruitment, development and retention. The pool of teachers is declining. Enrollment at the 15 UNC schools of education has plummeted 30 percent since 2010 and The University of North Carolina at Chapel Hill will no longer offer an undergraduate teaching program. This decline in participation in teacher preparation programs mirrors similar declines in other states. High school teachers in science and math are particularly difficult to hire and we are also having challenges finding middle school science and math teachers. Recently, we have even experienced challenges hiring elementary teachers. Barring a significant change in teacher compensation and perception of teaching career at the state level, we expect this trend to continue. The loss of state revenue for public education has placed an increased burden on local funding sources. In CHCCS, we are thankful for the continued support of the Board of Orange County Commissioners in providing local funds and for the Chapel Hill Carrboro City Schools Special District Tax. This funding represents the majority of our operating budget and helps support some of the state shortfalls. We recognize the challenge of funding and look forward to opportunities to partner to identify efficiencies and new ways of working to meet education needs. Thank you CHCCS Superintendent and BOE 1 -4 2017-2O18 ' Central Office and School Administrators (COSA) Superintendent's Office Pam Baldwin Superintendent Jeff Nash Executive Director, Community Relations Scott Fearington Director, Community Schools (Elementary and Middle After-School) Julie Hennis Coordinator, Volunteers Information Technoloqv Division Daniel Curry-Corcoran Chief Technology Officer DougNoe|| Director, IT Operations Debby Atwater Director, Digital Learning and Library Services Dave Scott Director, Technical Services Instructional Services Division Rydell Harrison Interim Assistant Superintendent, Instructional Services and BRMA Diane Villwock Executive Director,Assessment and Research Sheldon Lanier Director, Equity Darlene Ryan Executive Director, Curriculum and Instruction Kathi Breweur Director, CTE & Middle College Scar lett Steinert Director, Athletics & Healthful Living Brenda Whiteman Coordinator,Arts (P/T) Christy Stanley Coordinator, English Language Arts (7-12) and Social Studies Elaine Watson-Grant Coordinator, Dual Language &World Language Vacant Coordinator, English Language Arts (K-6) LuAnn Malik Coordinator, Math Vacant Coordinator, Science Phil Holmes Interim Executive Director, Professional Learning and Pr ject ADVANCE Debby Atwater Dirwctor, Digital Learning and Library Services Shauna Martin Coordinator, Professional Learning Misti Williams Executive Director, Leadership & Talent Development, & ES, MS, HS Frogs Kerry Moore Director, HeadStart/Pre-K Roslyn Moffitt Director, Title I, Homeless Ed, Family&Community Engagement, & Parent University Alisha Schiltz Coordinator, MTSS Camille House Coordinator, Gifted Education/2e Helen Atkins Coordinator, ESL Sheldon Lanier Coordinator,AVID Alicia Tate Senior Executive Director, EC and Student Services Spencer Register Assistant Director, EC & System Level Classes Janet Cherry Director, System of Care Angela Coachman Coordinator, EC General Curriculum Linda Joseph Coordinator, Nurses and Homebound Thea Wilson Coordinator, Preschool Disabilities/Early Intervention Support Services Division Todd LoFrese Assistant Superintendent, Support Services Bill Mullin Executive Director, Facilities Management Liz Cartano Director, Child Nutrition Brad Johnson Director, Transportation Catherine Mau Coordinator, Student Enrollment Ruby Pittman Senior Executive Director, Budget& Finance Jonathan Scott Director, Accounting Erika Newkirk Senior Executive Director, Human Resources Vacant Coordinator, Teacher Recruitment & Support 1 -5 CHAPEL HILL-CARRBORO CITY SCHOOLS Board of Education Members and Principal Officials James Barrett, Chair Rani Dasi, Vice Chair Joal Broun Andrew Davidson Pat Heinrich Margaret Samuels Annetta Stokes Streeter Dr. Pamela Baldwin, Superintendent Rydell Harrison, Interim Assistant Superintendent for Instructional Services Todd LoFrese, Assistant Superintendent for Support Services Ruby Pittman, Senior Executive Director of Budget and Finance Lincoln Center 750 South Merritt Mill Road Chapel Hill,NC 27516 (919) 967-8211 April 6, 2017 1 -6 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 Kate Caggia Glenwood Elementary School Emily Bivins Frank Porter Graham Patrenia McDowell McDougle Elementary School Amy Rickard Morris Grove Elementary School Coretta Sharpless Northside Elementary School Janice Croasmun Rashkis Elementary School Crystal Epps Scroggs Elementary School Beverly Rudolph Culbreth Middle School Robert Bales McDougle Middle School Tomeka Ward-Satterfield Phillips Middle School Stephon Goode 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 -7 Chapel Hill-Carrboro City Schools 2017-18 Budget Development Calendar November 22, 2016 Kick off budget request process with schools and departments January 16, 2017 Schools and Administrative Department submit new budget requests January, 2017 Present the district budget requests to the Cabinet January 24 and 25, 2017 Departmental budget review sessions February 16, 2017 Superintendent presents preliminary budget information to Board of Education, Lincoln Center, Chapel Hill,NC at 7:00 pm March 2, 2017 Superintendent presents recommended budget on Superintendent Report, Lincoln Center, Chapel Hill,NC at 7:00 pm March 16, 2017 Board of Education work session and public hearing on the budget, Lincoln Center, Chapel Hill,NC at 7:00 pm April 6, 2017 Board of Education approves budget to be submitted to the County Commissioners, Lincoln Center, Chapel Hill,NC at 7:00 pin April 25, 2017 Present Capital and Operating budgets to BOCC at joint meeting of school boards at Hillsborough Commons, Southern Human Services, Chapel Hill,NC at 7:00 pm May 2, 2017 County Manager Presents 2017-18 Recommended Annual Operating Budget to County Commissioners, Hillsborough Commons (Whitted Bldg), Hillsborough, NC at 7:00 pm May 11, 2017 County Commissioners' Public Hearing, Hillsborough Commons (Whitted Bldg), Hillsborough,NC at 7:00 pm May 18, 2017 County Commissioners' Budget Public Hearing, Southern Human Services, Chapel Hill, NC at 7:00pm May 25, 2017 County Commissioners' Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill, NC at 7:00 pm 1 -8 Chapel Hill-Carrboro City Schools 2017-18 Local Fund Budget Calendar June 8, 2017 County Commissioners' Budget Work Session, , Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm June 13, 2017 County Commissioners/Budget Work Session, Hillsborough Commons (Whitted Bldg) Hillsborough at 7:00 pm June 15, 2017 County Commissioners/Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm June 20, 2017 County Commissioners' approve budget at regular meeting, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm July, 2017 Board of Education approves Budget resolutions for all Fund Codes 1 -9 BUDGETS iii/ii/,„ fjuilfirt, //7" r/.,/ :el, ifite,////,/afiffert,„U1 ;„ ',Off dififfe'Vririfiggriviwthr I/ fl 6,/, ji. , ,(, ) 0 ' ' I J NT) I— ? i I (rii( #ddii/q' ;11/ )1 ?iv! i ',i'i, (1(11/il 11#11/( ? / )/1/114 aill`J 111)110'7,41110 Itti frilipill f ' if )) 'IV 1 2015-16 201546 2016-17 2016-17 2017-18 2017-18 . REVENUE BUDGET , ACTUAL BUDGET ESTIMATE SUPT REC0M BOARDREQ Total Local Revenue 71,774,772,735 783.5G* 71.205.226 74,772,735 74,682,735 7D.394.827_ 79.365,402. Total State Revenue 60.876.056 61.802,687. 62.781.623 66.185,664 65,788,614 65.788.614 Total Federal Revenue 4.749,000 4,426.844 4.584.314 4.584'31* 4,695,000 4,695,000' TOTAL REVENUE $ 137,408,620 $ 137,434,757 $ 142,138,672 $ 145402.713 $ 148.878'441 $ 149.848.016 — ALLOCATIONS 2015-16 2015-16 2018-17 2018-17 2017-18 2017-18 _ INSTRUCTIONAL PROGRAMS BUDGET ACTUAL BUDGET ESTIMATE SUPT RECO -- BOARD REQ Regular Instructional Programs $ 64.881.925 $ 61,278,323 $ 66,976,283 $ 68,025,244 $ 70,132,088 $ 70.891.429 – Special Programs 3V.824.D44 �1.7O8.U74 22,290,542 22,573,253 23.060.244 23.060.344 ��hem��oPmg�ond8emime 5,501,485 G.327.S45 5.816.433 6,216,406 6.066.095 6.066.095 Co��unicu|mrAm�ithm 2.093.873 2,224,871 1,752,313 1.752.313 1.752.313' 2.030.919 2.030.919 School Leadership 4,411.399 7.201.204 4.785.238 7.00g.783 7.021.780 7.021.780 - School Base Support d8uppoSawioeo 11.673.191 11,465,978 12.960.817 11,571,468 11,692.141 12.102J16 Other , 939.787 781.770 950,408 950,408 969.585 869585 TOTAL INSTRUCTIONAL PROG. 110.535.704 110,888.165 115,532,094 118,098,875 120,972,852 122.142,768 . 2015-16 2015-16 20647 2010-17 _ 2017-18 2017-18 SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD |n�m�ona|Suppo�Geminen 3,210,219 3,427,615 3.217.304 3.320.987 3,512,458 3,512,458 3.512.458 � � Administrative Leadership 3.668.762 2.730.743 3,542,244 3,655,181 4,443,947 4,244,606 Technology Support Services 2.110,659. 2,193,927 2.187,086 2.372,939, 2,249p52 2.249,052 Operational Support Services 13.71$.771 12.843.816 13,219,363 13.55U.01U 13.692.752 13.692.751 - ' Financial and Human Services 2,142,614 2.087,877 2.217.730 2,217,730 2,275,030 2,275,030 __ 24.852'025 23.280.978 24.333.727_ 25,117,447 �V.17J.24O 25.873.8SO. 2015'16 2015'16 2016-17 2016-17 2017'18 2017-18 OTHER SERVICES BUDGET ACTUAL , BUDGET gGTMATE SUPT RECOM BOARD REQ Community Relations 257.025 1SS.341 2V�.��V �88.�2V 274,120 274.120 . Charter School Funds 733.33U 0S1.22S 733,230 733,230 733,230 733.230 � � � Child Nutrition SuppjTransfers 271,533 275.061 270.000 270.159 270.000 270.000 State Textbooks 459.105 308.691 355,000 355,000 35S.On0 Other 300.000 884.692 843.000 1.045.000 100.000 100.800 TOTAL OTHER SERVICES 2'020.891 2.100.323 2.212.850 2.O19.r0U' 1.732.350 1.732.350 TOTAL OPERATING EXPENSES | $ 137,408 6201 $_136�32,4661 $ 142.138.072 | .878.441 | $ 149,849/016 Per Pupil Expenditures [$ 11.2271 11.2841 $ 11,852 | % 12.O47 | $ 12.170 1 $ 12.268 | Orange County Budget Office form 2-1 :7' 7/ill„r,;, ,',irw,/f..„,;,i,,,,, ,,r foil:7T 6P(c 7/4 4'It '‘f,/0/.//iiily"‘Tif,,(i.; 77;),,,i{,fi,liii//:, :,,/,!/K,i/' /7 14'I ''', II I It 4 0 it'll of 41 f/1/1//if 1111/170 Oil iitiifilOt 1 9 I kt MO!Pr / // % 1/,)/ ' '(1 ii; i Tie 1 re/i/tee"I, i;el'ilj '' '1 :,1 jir LI' i:i)0 V'i:/014,,1 ii, i,,II"VI ji,, 7% 'ill), q jil i 1/f 9 2: )ii il{6/7y/1 ')// /Pill/Jilt ilik(41111)*11/1/1"Villi)041)11t lijilli Yil if !I'VII/7 7/ i ;7: 2015-16 2015-16 2016-17 2016-17 2017-18 �V17-1� , Projected Student Enrollment BUDGET ACTUAL SUDGET ESTIMATE SUPT RECOM BOARD REQ , State projection of Students 12.203 12.005 12.017 12.1OO 1�.257 12,239� , Less:Out-of-County Tuition Paid (131) (131) (241) (241) (241) (241) Existing Charter Schoo students 167 217 217 217 217 217 - ' Total County Residen Students 12,239 12.091 11,993 12.108 12,233 12,215 County Appropriation 3.697.50 3.697.50 0.868 3,868, 4.100 4.245.50 Special District Tax $ 1,805 $ 1.867 $ 1,870 $ 1,852 $ 1,861 1,8O3. 201540 2015-16 2016-17 2016-17 2017-18 2017-18 _ � LOCAL REVENUES BUDGET ,,ACTUAL BUDGET ESTIMATE , BOARD REQ � . County Appropriation 45,253,437 45.253.167 46,388,977 46,388,977 50,889,280 51,858,783 . Special Distric Tax 22.084.343 22.570.537, 22.425.758, 22,425,758 22.762.144 22,762,144 Prior Year Special District Tax 250,000 111,038 250,000 100,000 125,000 125,000 Fair Funding 494,000 494,000 , . Health and Safety Funding 1.920000 1.820.000 1.820000. 1.820000 Sales Tax Revenue 75.000 293.813 75.000 75.000 75.000 75,000 . Tuitiun-ReQularGchon 170,000 211,247 170,000, 170,000 170,000 170,000 Tuition-Preschool 440,000 596,993 �0.00 500,000 500,000 500,000 , . , Fines&Forfeitures 340000 389,455 330.000 33U000 ��V.VV� 330,000� � . ABC Revenue 45,300 , 40,000 40,000, 40,000 40,000 40,000 Interest Earned on Investments � 25,000 32,149 25,000 �.�. �.� _ 25,000 Medicaid Reimbursements 450.000 644,753 300,000 300.000 300,000 300.000 Miscellaneous Revenue 168,484 133,055 1�O.OUU 150,000 148.403 149,475 , � �� Disp.of Fixed Asset 10,013 __ Insurance Settlement 25,596 _ . Indirect Cost 110.000 149.311 110,000 110,000 110,000 11O.00D ' Trf.from other Fund Codes � � Appropriated Fund Balance 1.868,000 2.148.000 2.148.000 1.000000 1.000,000. TOTAL LOCAL REVENUES ' $ 71`783.564 $ 71.205.228 $ 74,772,735 $ 74,682,735 $ 78.384.827 79.365.402 Budget Increas $ 3,622,09 4,592,667 Budget Assumptions 1.Appropriation is based on DPI's projected enrollment of 12,239. Projections assume the County will fund growth. 2. The County's per pupil allotment will need an increase of$377.50 to fund this request. 3.The projected 2017-2018 district tax one cent valuation amount is$1,092,233.The special district tax rate remains at$2O84. Assumes ther is a 1.5%inflationary increase in the special district tax revenue. 4.Charter student funding will remain at 217 students. 5.Carol Woods contribution of$30,000 is included in the miscellaneous revenue projection for 2017-18. 6. 1Uses1,00\000 i of Local fund balance m balance the 2U172n10budget. 7,Alcohol and Beverage Commission grant in the amount of$40,000 is expected in 2017-18. 8. Assuming County's one cent valuation on the ad valorem tax remain$1,638,241 and CHCCS is 62%of County students per pupil increase would require a 5.39 cent increase in the ad valorem tax. 2-2 Al 4/11 i F/Wilre'r7 ( ,7/ ,i/.. (,,/,,,, r((rift/fro.)i low,rof(g)(ly It At kij 0/,ti D Irr:,, !/ li it) 1,1 j) 4 11ii giififf (1/ypy (, ( i ( i / '1111/111)111 /1311/111#1 i 711()1')/t/11fi )11/ /IP ) )) 411 , 1 • )/ 4 , /At; ,/;,J a), bi , //1,r 4 ji ,„,(1,,;(2), 1 i i j ' " " a'y'r'I* t/7/, 4 If I , )w 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 INSTRUCTIONAL BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 5110 Regular Instructional Services 21,857,652 19,340,532 22,290,167 22,200,167 23,694,370 24,254,370 5112 Cultural Arts Services 235,056 142,910 169,653, 169,653 174,418 174,418 5113 Physical Education Curricular Services 274,123 37,163 336,438 336,438 352,990 352,990 5114 Foreign Language Curricular Services 163,127 25,681 38,393 38,393 39,992 39,992 5116 Homebound/Hospitalized Curricular Ser. „ 578,817 96,430 150,020 150,020 153,100 153,100 5120 CTE Curricular Services 438,986 435,171 465,997 465,997 484,281 484,281 5210 Special Populations Services 9,054,958 8,724,415 9,235,583 9,235,583 9,568,245 9,568,245 5211 EC Homebound Curricular Services 6,304 6,304 6,304„ 6,430 6,430 5220 CTE Children w/Disabillities Curricular 14,041 60,372 14,035 14,035 14,328 14,328 5230 Pre-K Children w/Disabilities Curricular 199,713 553,094 486,877 486,877 500,912 500,912 5240 Speech and Language 962,267 815,637 561,447 561,447 585,742 585,742 5260 Academically Gifted 756,003 1,018,244, 1,138,441 1,138,441 1,190,032 1,190,032 5270 ESL Services 972,259 1,592,498 1,441,962 1,441,962 1,507,090 1,507,090 5310 Alternative Instructional Services 195,335, 158,052 92,786 92,786 96,149 96,149 5320 Attendance/Social Work Services 725,827, 1,089,848 1,101,069 1,101,069 1,148,018 1,148,018 5330 Remedial and Supplemental _ 384,267 471,710 475,448 475,448 491,530 491,530 5340 Pre-K Services 521,988 711,600 644,160 644,160 666,727 666,727 5353 Summer School 109,329 102,887 109,329 109,329 114,005 114,005 5401 Principal's Office 1,164,290 1,136,510 1,225,024 1,225,024 1,266,269, 1,266,269 5402 Assistant Principal 814,278 1,117,008 1,004,292 1,004,292 1,042,387 1,042,387 5404 School Building Support 2,062,747 2,122,901 1,982,788 1,982,788 2,029,405 2,029,405, 5501 Athletics 1,453,576 1,615,258 1,132,467, 1,132,467 1,158,768 1,158,768, 5502 Cultural Arts 205,802 169,492 _ 163,350 163,350 167,046 167,046 5503 School Clubs/Student Organizations 285,829 308,073 307,829 307,829 314,208 314,208 5504 Before/After School Care 148,666 132,048 148,667 148,667 390,897 390,897 5810 Education Media 1,131,767 1,516,470 935,337 935,337 977,558 1,388,133 _ 5820 Student Accounting 106,367 682,113 546,835 546,835 559,490 559,490, _ 5830 Guidance Services 2,194,955 2,011,010 2,119,867 2,119,867 2,205,614 2,205,614, 5840 Health Services 1,553,152 1,696,720 2,347,152 2,347,152 2,435,237 2,435,237 5841 ABC/Health Services 40,000 36,123 40,000 40,000 40,489 40,489 5850 Safety and Security 1,364,165- 1,339,735 1,364,912 1,364,912 1,393,066 1,393,066 - 5860 Instructional Technology 348,898 393,756 393,756 411,558 411,558 5870 Staff Development 604,194 433,501 591,892 591,892 601,052 601,052 5880 Parent Involvement 5890 Volunteer Services 300,593 289,368 303,516 303,516 313,533 313,533 - 5000 TOTAL INSTRUCT.SERVICES 50,880,432 50,331,469 53, _ 365,792 53,275,792 56,094,933 57,065,508 . . . SUPPORT SERVICES 6110 Regular Curricular Support 1,469,932 1,278,304 1,163,458 1,163,458 1,257,548 1,257,548 6113 Physical Education Support 91,787 99,345 102,193 „ 102,193 106,281 106,281 6115 Technology Curricular Support 98,286 110,534 115,260„ 115,260 119,870 119,870, 6120 CTE Curricular Support 134,912 116,765„. 114,446 114,446 119,024 119,024 6100 Sub-total Regular Instruction Support „ 1,794,917 1,604,948 1,495,357 1,495,357 1,602,723 1,602,723 2-3 , '°,"1,;/ /i/7: /‘ ! t, 4,, /4/"iii/ ,rf / 7itlfi/firt / 4/ "vie/ iffyartplitt,Jj Ill?fili/#iji,„;,,,,pv d jf I i 1 , ii!17 ,/ '/ I ',f'r/i I 'frig ifixiw , ),7,,,/,,0*,,,„ff // 0/, / ,IffiP/7, /Of //, le' / ,d1,J 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 SUPPORT SERVICES(continued l BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 6201 Children w/Disabilities Support . 132,740 207,272 203,948 203,948 210,386 210,386, 6207 ESL Support 89,256 142,005 144,080 144,080 147,746 147,746 6200 Sub-total Special Populations Support 221,996 349,277 348,028 348,028 358,132 358,132 6304 Pre-K Readiness/Remedial Services 44,247 50,847 55,846 55,846 57,985 57,985 6300 Sub-Total Admin,Staff/Alternative Prog, 44,247 50,847 55,846-, 55,846 57,985 57,985 6400 Technology Support 2,046,097 2,150,619 2,197,086 2,197,086 2,249,052 2,249,052 , 6510 Telephones 119,083 (7,098) 509,951 509,951 517,600 517,600 _ 6520 Printing and Copying Services 512,349 446,984 511,749, 511,749 519,402 519,402 6530 Public Utility and Energy Sery(new) 3,788,586, 3,126,159 3,308,586 3,008,586, 3,358,215 3,358,215 6540 Custodial Services 1,553,247 1,311,331 1,551,289 1,551,289 1,588,267 1,588,267 6550 Transportation , 848,032 942,605 890,554 890,554 1,126,244 1,126,244 6580 Maintenance of Plant 2,938,591 3,030,853 2,948,044 2,948,044 3,013,852 3,013,852 6500 Sub-total Operational Support 9,759,888 8,850,834 9,720,173 9,420,173 10,123,579 10,123,578 6611 Financial Services 932,239 928,845 945,171 945,171 975,339 975,339 6613 Risk Management , 311,000 318,281 311,000 , 311,000_ 315,665 315,665, 6621 Human Resource Services 899,375 840,751 961,559 961,559 984,026 984,026 6600 Sub-total Financial/Human Resources 2,142,614 2,087,877.. 2,217,730 2,217,730 2,275,030 2,275,030 6720 Research and Evaluation 409,181 432,864 444,141 444,141 455,287 455,287 6700 Sub-total Student Accountability 409,181 432,864, 444,141 444,141 455,287 455,287 6910 Board or Education 65,594 71,413 65,594 65,594 141,247 141,247 6920 Legal Services 100,000 142,262 100,000 100,000 176,500 176,500 6930 Audit Services 60,000 55,056 60,000 60,000 60,900 60,900 _ 6941 Office of the Superintendent . 250,509 251,941 320,209 320,209 288,340 288,340 6942 Assistant Supt of Instruction . 1,707,765 1,118,567 1,377,733 1,377,733 1,412,935, 1,412,935 6943 Assistant Supt of Supp Sery _ 820,507 685,395 937,195 937,195 1,665,834 1,665,834 6950 Public Relations 257,025 199,341 266,620 266,620 274,120. 274,120 _ 6900 Sub-total Other Support 3,261,400 2,523,975 3,127,351 3,127,351 4,019,876 . 4,019,876 7200 Nutrition Services _ 6000 TOTAL SYSTEMWIDE SUPPORT 19,680,340 18,051,239 19,605,712 19,305,712 21,141,664 21,141,663 TRANSFERS - , 8100 Charter School Funds 733,230 691,229 733,230 733,230 733,230 733,230 _ 8100 Child Nutrition Transfers 225,000 225,000 , 225,000 225,000 225,000 225,000 8100 Other Transfers 200,000 200,000_ 200,000 200,000 200,000 8400 Intrafund Transfers 904,000 643,000 943,000 TOTAL LOCAL FUND BUDGET 71,719,003 70,202,937 74,772,735 74,682,735 78,394,827 79,365,402, Orange County Budget Office form 2-4 1 rift,:"z',°ix ' z f, / /7, 4,4,/4 4 4 p ; % ' i ‘ , , , ,' ,, // / / 2017-18 District's Studen Enrollment Projection 12239 2016-17 DPI Student Enrollment Projection 12'017 Projected Student Enrollment Growth 222 LOCAL FUND EXPENSES: State/Federal Mandates Amount Potential Slate pay raises: 5%Teacher Pay raise- including benefits, supplements $ 886,767 3%Pay Raise for all other employees- including benefits, supplement 1,102.110 Increase in employer state retirement match from 16.54Y6 to 17.37Y6 322.102 Increase in employer health insurance match from$5,754 to$5,927 155,446 Subtotal $ 2,466,429 Continuation of Current Services Inflationary increase to non-personnel Local budgets $ 298.667 Middle School After School Program Funding(one-year Federal grant expires) 240,000 Subtotal $ 538,667 TOTAL CONTINUATION REQUESTS 3,005,092 Expansion Budget Recommendations Restore 4/5 Teacher Assistants(1 TA: 2 classrooms) $ 050'000 Middle School Intervention Specialists(4 FTEs) 280.000 Transportation/Safety Recommendations 215`000 Program Review Funding 50,000 Living Wage for Contracted Services 700.000 Underfunded budget lines(legal fees, Board operations, refuse removal,town fees, HVAC, and security contracts) 150,000 Elementary Media Assistants(II FTEs) 410.575 Middle School PE Teachers(4 FTEs) 280,000 Subtotal Expansion Recommendations $ 2,735,575 GRAND TOTAL OF CONTINUATION AND EXPANSION REQUESTS $ 5,740,667 Less: Decrease in Local budget for one-time uses (1.148.000) Net Budget Change for Z017-88 $ 4,592,667 LESS PROJECTED LOCAL FUND REVENUE CHANGES: 1.5% Inflationary increase in Special District Tax Revenue $ 336.380 Net Change in all other Local Revenues (1.213.525) Net Change in all other Local Revenues $ (877,139) Total Funding Request to the County $ 5,469,000 2-5 ,p ';/// r /4 '4/44/‘'5(4/i 4/ / / , / ,,sesr6„, 6 / ;4;,,rf / _ / / 4/6 , /// / / / //zi z ,,, , / (11,, 0,6.W ,. -,4 ,/ fig, ,'"iy, //, / Ify , ////1; .. County Appropriation Special District Tax per$100 Value District Ta Year Per Pupil Increase . District Tax Per Pupil , 1,057 1980'91 1,175 118 0.1775 1991'92 1.310 135 0.1735 1992'93 1.310 ' 0.1735 1993-94 1,363 53 0.1575 * 1884'95 1,451 88 8.1540 1995'96 1,571 120 0.1540 1996'97 1,782 211 0.1800 1997'98 1.889 107 0.1790 * 1988'09 2,040 151 0.1920 1999'00 2.256 216 0.2200 2000'01 2.395 139 0.2200 2001-02 2,437 42 0.2020 * 2002'03 2,516 79 0.1820 2003'04 2.566 50 0.2000 2004'05 2,623 57 0.2000 2005'08 2.796 173 0.1834 * 3006'07 2.957 161 0.1885 2007-08 3.009 112 0.2035 2008'09 3.200 131 0.2300 200940 3.086 (104) 0.1884 * 1,593 201041 3,096 ' 0.1884 1,571 2011'12 3.102 6 0.1884 1.605 2012'13 3.167 65 0.1884 1,577 201344 3,269 102 0.2084 1,752 2014-15 3,571 303 0.2084 1,764 2015-16 3.697.50 126.50 0.2084 1.805 2010-17 3.868 170.50 0.2084 1.870 2017-18 * . For 2017-2018: A$.01 Special District Tax increase is estimated to generate $1.092.233 in additional revenue . A$.01 County General Fund Property Tax rate increase is estimated to generate$1,638,241 of additional revenue. The ad valorem tax rate is 87.8 cents per$100 of assessed valuation. * Re-valuation year of property tax values 2-6 fiil g77/1/ 4 7' i 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 ..._ BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ Revenue $ 60,416,953 $ 61,789,773 $ 62,285,457 $ 65,812,123 $ 65,238,614 $ 65,238,614 _ State Textbook Revenue 459,103 12,914 496,166 383,541 550,000 550,000 — _ , . . Total Revenue _ $ 60,876,056 $ 61,802,687 $ 62,781,623 $ 66,195,664 _ $ 65,788,614 $ 65,788,614_ Orange County Budget Office form 2-7 11//1 ra lir i 1 11,t 047 /1:r,fl:fif/,',r( , illti''1('1 fill(1•11;AF9Itoll',,P0 i(l/r,f1,1((mff,(111l r l()(yi(//7/ (ii /lli I Wit(r 6 Li/24 1;( 01 11(1/II 11nr7f1/1/1),/41)11 f AI 4011(ft riliir 641 h6P1)/11/7/ 1 j i)I A ii,P 1 PI 'Jail g t 1)lit 1 111)4"in:/'")):('; ' ''i ' i 1//li 11('' II j I'' ji # iff ''1'1 4// I /1414)))4))))) d' 2015'16 2015-16 201547 2016-17 2017-18 201748 INSTRUCTIONAL BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ __ 5110 Regular Instructional Services 3U.V82.�V2 36,264,517 3r.177.oO1 38,423,381 39.036.160 38.030.106 5112 Cultural Arts Services 638.515 285,660_ O4838S 848.�88 001.8Og�_ 681,809, 5113 Physical Education Curr. Serv, 131,539 118,705 255,888 255,888 268.682 268,682 � ��_ . 5114Fo��nLaog�geCunGerx 324.737 188.981 326,402 326.402 342.722. 342,722 5116 Homebound/Hospitalized Curr. 817.822 608.630 823.830 823.630 O04.012 8O4.812 � . 5120 CTE Curricular Services 3,689,655 3,374,893 3,880,768 8.773.0*9 4.074.808 4.07*.806 � � 5210 Children Curr. Serv. 3,977,608 4,542,167 4.8rz.*74 4,674,550 4.906.098 4.906.098 . � _ 5a2OCTE Children°8Dioah. Cu,: . - - 5240 Speech& Language Path.Ger. 653526 627.530 650,678 e50,678. 683212 e83212 5260 Acad/Intell.Gifted Curricular 624,949 637,668 630,506 783,486 662,031 662,031 . 5270 1,367,416 1,271,894 1,243,928 1,371,583 1,306,124 1,306,124 -- � ��1O Alternative Instructional Pmg. 571,254 607.683. 760.256 766,367 798.289 798,269 5320 Attendance and Social Work 899,481 599.517 638,447 539.372 670.369 670.368 5O3O Remedial&GuppiK'12Ovm ' 126.004 550.927 183,829 657,582 193.020 193.020 ' --_ 5353 Summer School Instruction 574.000 662.290 512.388 551.513 � 538.VVV 538.000 _ 5*01 Principal's Office 1.642.207 1.580.076 1.616.731 1.619.713 1.697.558 1,697.558 5402 Assistan Principal 790,624. 1.189,301 959192 1,130,029 986152 986,152_ 5404 Schoo BuUdingSupport _ on�0O - 47,937 � 5810 Educational Media Services 660.432 552.962 666.273 426.426 699.587 699.507 - 5820 Attendance-Social Work 187,232 169,865 194,232 196,394 203,944 203,944 _ 583nGu�oncoSom�os 1.�0O�V0 1.523.888 1,619,685 1.538.380 1.700669 1,700,669 - ' 5840 Health Services 832,102 804,003 795,730 786,552 835,517 835,517 _ _ , 5O0O Instructional Teuhnology � 1V8.8O8 919,455 170,870 814.05r_ 179,414 179.414 5870 Staff Development 2,409 10.000 , _--� .5000 INSTRUCTIONAL SERVICES 50,087,400_ 56,$38,429 58,408,608 60,798768 61.529038 61.328038 _ 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18. -- SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 6110 Regular Curricular Support 229,532 234,575 252,593 256,364 257,645 257,645 ` 6120 CTE Support 44,715 49,701 46,708 146,070 47,642 47,642 . . 6201 Children w/Disability Support 120,631 71,854 120,631 121,181 123,044 123,044� � -_� , � OaU7LEPSupport 31,218 - 6400 43,308 175,853 - - _ ' � �5oO Custodial Services 2.228.526 2.218.655 2.227,658 2,409.023 2.272.211 2,272,211 ' 6550 Transportation 1.751,357 1,734,332 1.271.532 1'721.*10 1.296,963 1.296.963 580 Maintenance 38.8S3 ' - - ' , 6941 Office of the Superintenden 173,194 158.879 173.194 203.48* 176,658 178,65O ' 6942 Asst.Supt.for Instruction __ 123,866 121.701 123.006 200.024 126,343 126.343 irk(pilk fm ( ) 4 Jet ilifil aifilliktrilli ist(flilifl lied I/ / 17/h, /(%//1106,,j ljdo111419',;",1 1 1 •))',:l 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 SUPPORT SERVICES BUDGET — ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 6943 Asst.Supt.for Support Serv. 110,302 119,860 111,833 112,342 114,070 114,070 6000 SUPPORT SERVICES 4,762,123 4,824,080 4,328,015 5,351,737 4,414,575_ 4,414,575 7200 Child Nutrition Services 45,000 50,061 45,000 45,159 45,000 45,000 8100 Transfers _ (9,885) TOTAL I $ 60,874,523,1 $ 61,802,6851 $_62,781,623 I $. 66195,6641 $ 65,788,614 I $_._ §jcici.,p11.1 Orange County Budget Office form 2-9 tilt f(in(r 0, t if sif .if via/(if:71/if,ji,.4510,1;fif,i,ii fri: 41iyr,gti, , ,figr4i116171 f If°'{ /I' l'11111/111 I gilt Ilif 1 t11 , ') iiiioi Ili il ri jig Ilvio),,,,,,rvii , „,?? , ,, ili vii h 1 f 1 ,i HI/ i c( i 0 i 1 ,041,/,, Aii #fithdb " l'i i I/I0 , Ill(li i I 1 I i?i 1 1 , (1)11' oir)f?',,, 1, , Spirt,P,9,,,i, „pirlio'it,i;0''I , 1 1,i) ill 11 1 II 1 II " l'1' fil'Ittlkwivitinliffli'i 'IPA?' A * The State retirement rate is projected to increase from 16.54% to 17.37%. * The employer health insurance match rate is projected to increase from $5,754 to $5,927. * State planning allotments for some, but not all, program areas have been provided. * Pay raises are expected, but have not been decided upon at this date. 2-10 r/77/' ' / /7„//IS/(z:fi, '01,/4/77' , ,'7,. ',//(r1/,'/'//if: D , ,it ,, / ,,, , tdd‘ 'i i' /z'/'//r/"/' A 0 205~16 201516 2016-17 2016-17 2017-18 207-18 - ` ' ' BUDGET ACTUAL BUDGET ESTIMATE SUPT BOERBQ [Federal ' ' ` Revenue $ �r49.00U $ 4�2O.O44 $ 4,584,314 $ 4,584,314 $ 4,695,000 $ 4.695.000 ` * Federal Planning Allotments have been received to date, The amounts indicated are only estimates. Estimated Carryover. Projected 2017-18 Federal Grant Allotments 2017-10 Amount Projected Total PKC017 Career Technical Education-Program Improvement $ 98.000 $ - $ 90.000 PRCO49 |U2A-Y|43-Preschool Handicapped 40^000 - 40,000 PRC050 Title I 1.200,000 100.000 1'300,000 PKC06O IDEA VI-B,handicapped 2,100,000 |||,0OO 2,211.000 9KC070 IDEA-Early Intervening Services 150.080 200,000 350.000 PkC103 Improving'I'eacher Quality 241,000 241,000 yKC104 Language Acquisition-State Grant 323,000 323.000 pKC||l Language Acquisition 100,080 40.000 148,000 Total $ 4,244,000 $ 451.000 $ 4.695.000 Orange County Budget Offic form 2-11 ylifil T wr,,/,?(,;(,„,„„/„5,:,,,f,ficy,i,f fliVfilli v.'411 f Ff,, Villtf linifill fg iftj if ii i fr( 1 1 firt d, 1));)P fUktpliyillifill A Ill r ill 1,19 vita triill!i,tin )) iiiiihy)i ii 1 p Ail,„,/ii ir:i/issi ',//j/tith;J'71,;5',7;/,;71i:JAolc!;'/iiit'iii:d:#2fiLl:;j,,'il 1 ro):Ihj;itidli Pi Ild ) , 1)))/)) I ) 1 )q i 11 AA,i 1 1 ilL I, I I. A _ 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 ' � ,INSTRUCTIONAL BUDGET _ ACTUAL _ ��� ESTIMATE ��n�� m��� . 5110 Regular Instructional Services $ 350.000 $ 278.870 $ 332.227 $ 332.227-$ 330.000 $ 330.000 5120 80.000 80.183 80.000 80.000 00.800 80.000 521O Children w/nimabi|iUveCurriculum �.408.00U 1.�n1.VG2 1.u90.78n �.4SO.785 1.1U0.00U 1.*OO.UOO . 5230 Pre-K Children vwDisab,Cum 260.000 _ 132,298 115,000 115,000 120.000 icU.00O. 5240 Speech and Language Pathology 150,000 170,761 155,000 155,000 160,000 160,000 � � 5270 ESL Services 525,000 180,433 447,522 447,522 450,000, 450,000 - 5320 Attendance and Social Work 100,000 81,450 100.000 100,000 100.000 , 100,000 5330 Remedial and Suppl.K-12 Serv. 1.244,000 1.232.887 1.148.780' 1,148.780' 1.200.008 1,200,000 OO 5350 Extended Day/Year Instru 50,000 59,088 50,000 50,000 50,000 50,000 �� ' � _ 5840 Health Services 50,000 62,327 50,000 50,000_ 50,000 50,000 n000pa�n\|mmkemomGem�em 35.000 58.901 56.000 55,000 55.000 55.000 5000 INSTRUCTIONAL SERVICES *.24*.000 3.718.207 4.02*.314 4.024.314 3.995.000 3.985.000_ 2015-16 201516 2016-17 2016-17 2017-18 2017-18. , SUPPORT SERVICES BUDGET , ESTIMATE BOE APPVD _ BOE APPVD SUPT RECOM BOE REQ , 6120 CTE Support _ . _ . 62Vn|n�m��ne|S�V 170.000 272,190 1rO.00O 170,000 o75.00O c75.o0� � , ~ , 6uO1Oh�xmw��sa�U�mSvppnx 135.000 184,600. 174,000, 174,000 190,000 190,000 6300 Alt Progs&Services Supp 75,541 70,000 70,000 75,000 75,000 6550 Transportation 40,000 70,000 40,000 40,000 70,000 70.000 , � � ` 6940 Leadership Services , 60.000~ 5.888 6.000 6,000 7.000 7.000 6000 SUPPORT SERVICES 405.000 608.000 460.000 460.000 600.000 600.000 7200 Child Nutrition Services , 8100 Transfers 100,000 100,577 100,000 100,000 100,000 100,000 _ . � 8200 Other Unbudgeted - 'TOTAL | | | | | } | �_�Z����| � 4,4���o£| � 4'��4'�1�.| $ 4'58���] � 4�����| L_�695,000_ Orange County Budge Office form V Thy(li )11,11, I))ir ri(17 t ill '(tiro,' f if ii[ fiff ir irif fiorpo,f,Alffritifffcy 1 ifrnif , i,!;,!. )(()), t)i )1/i /// II f0 ) 1 111: li 1 11 1 VI"j)Iffitil(Liii iffiNoirriAilio IfipluiLl,6),/,4 r! ip,i)ii ilj,i /I ifilidj 1 i OM 1 1;] ill r ifil I i l)))11)11)1, /flit ',1 '111144/61111P11111, Ifhlii, 41,1 q1/114)1141?"(0) liciir lifiLlirlif it) )Mgliag ) JIL i ,,b)M1Y1,6),11,:fli,Aitf)), ;14' iiii,litiii,QiiifilliiiPP/1;i'igni)Y (,),, i 1 * Projected Federal Planning Allotments: PRC017 - Career and Technical $ 90,000 PRC049 - IDEA Preschool 40,000 PRC050 - Title I - Basic Programs 1,200,000 PRC060 - IDEA VI-B Handicapped 2,100,000 PRC070 - IDEA - Early Intervention 150,000 PRC103 - Improving Teacher Quality 241,000 PRC104 - Language Acquisition State Grant 323,000 PRC111 - Language Acquisition 100,000 Total $ 4,244,000 * Carryover balances have been projected for the above grants. * Pay raises and benefit changes for employees on Federal funds will apply at the same rates as State-funded employees. 2-13 !I i CAI 14,op,wo,,,i10,„, ,,Ti"kiri ol aro AII 4r,,, TIT'14 liiyw,Klw4v)OM f w1W Iwi\,W \I\l'i+,0,1,1' 4 0!N 1 1\lti'id10 fi4,i)h,4N,114110,)c,,i,,,c,,,,,,h4$,04w4,10 , Al.'Ut,i1 etVkli P4,,,',,,i )„1,/r,,,,\)1,,,11\14 A D MPOIPIklifilt 414t 1 ,d 2015-16 2016-17 2017-18 Percent ACTUAL BUDGET PROPOSED Change REVENUE After-school program $ 1,409,017 $ 1,405,734 $ 1,431,875 1.9% Summer Camp 157,114 156,713 165,400 5.5% Summer Youth Enrichment 33,000 25,000 30,000 20.0% 'District Tuition Assistance 50,000 50,000 50,000 0.0% Interest Income - - - Fund Balance Appropriated 26,000 - - 0.0% Total Revenue $ 1,675,131 $ 1,637,447 $ 1,677,275 2.4% OPERATING EXPENSES Salaries, wages and benefits $ 1,443,291 $ 1,399,771 $ 1,426,863 1.9% Supplies 55,328 63,566 62,735 -1.3% Food 116,162 114,860 125,110 8.9% Purchased services/activities 60,350 59,250 62,567 5.6% Total Expenses $ 1,675,131 $ 1,637,447 $ 1,677,275 2.4% After-school program enrollment 645 634 668 5.4% 2-14 01 11.1000e 0 10100101100100;100,,°1111 41 1, 1111611,1I II,III ' 11 1110 1 II 1,11,1111,111b1141 Ii 11101111I 111111 II' ' 1r 1 , - -1111111,4111,111,11110 „.„IIIII101 ,,,,,,,,„,,,IIIIIIIIIIIIIIIIII01,01,1111111101111111,111WIIII410111111101IIII03,i111111r. IIIIIIII 0 11 114111,tli IIII110III1111 l'IIIIII. III1III"I 111111 11\1 11'111IIII 11 II ICI I 11,I 1111111111 t 1 4,1111110111111 1 1111 ) 111111u 1„1,„1,,,,0 101 , 11111111,,,," 11 IIIvi, ',, 0010 111 'ii1411111/1411111,,,,,,,,,r4011110,41011111110111,10111011,11,141401,1,1101011111111111101111IIIIIIIIIIIIVIIIIIMII,0111101iI 011 V 00A01-0 Ill .110011,1140100,0010000P1100001000000 1M1 11100111110,,,0,1010,00,041010000000000000 4 0000000000m"Thr-0 0 0,11.0,0 1111111111111111111 111111 111111111 000011000000110111011140000100100100440011,1,1,,,13„,110?1106140001.01"p"ta .„,,,,,4„1„4 1341,0 1 ir„1410,1„,„„\40„0„001„inotli [11, „LuIrooi,,,,,,,,,,,"0104 As„ „„10101 010101 10,0011,10000,1„,„,„1„1„9„,„1,10„„looppligni„ ipo„!11,00m000moy„i0000wmpoolo,gplm,„,omtoo„„ :„ 11 4.0000400001111, , 010,0„1„1,1i 1„1,1, "' "",'0"■90'1.11"11,1001101.1Prit01001(1010A,mr...14 klif 1%,011111111104 1 li PliOY■MI11110 rldoill110111011001011111111P1111111111'1 r 11,i 1,1,11,14411111111j1 illi -- ''"11"11111010 iiii011101,11010 ,,,n 4 1 NH1'1114 I'.,,,tl1111,1„F.„„,,,„„I, I( Mit 1'0111111r 14,'10 110 111111 I Imo 1'' 11'111 1 411111111111 n'N'N, 11111.01:1?!111,,ThI111111111,001111111100111,11i,4,J,0:1,1,:P3/410 1111 4110„,„ „,„ 11110 ,„,0,1!ggi!:1111:1:10111100 , , , „::u: 1,01111(11,„0,V 101:111'0 1 i,,,AiltIIIIIMUIrN\1 Changes in Revenue * Changes • in revenue are due to an expected enrollement • ollement increase in all aft er- school programs i Changes n Expenses es * Changes • in operating expenses are due to the increase expected 2016-17 Living W pay increase for Group Leaders, g age p ea ers, ex ecte • expected increases in the • 17.37%. 0 and health insurance e retirement rate to ,.urance to $5,927 per FTE payouts. • p • and anticipated annual leave 2-15 4+,1 140,0,,,,t4 OWIT' i ',' ,%'1','6'(,i'it'' ,,i'■01 ,'6,I 11 ,,i,o,i1,4,, , 1,10(11 NI ,,,.,,,c ■4'hlt#I ,'V■iii4T ,, ■''IW ■1 '(,,,'d' 1 f,■,,1 b ,$(1,V Id ' i , ., \ \ NO,IiiIii,4 *„"iio 01 01 1 6w� \100,1#1110,144.1.4...410,00.41,.,4 1 al iMil\$'1° 10011\*1,11,11"!illOikl (1)1144\1\000,"!ki'ilki1,1,14\110101M101'11,7tlitliOrrt 2015-16 2016-17 2017-18 Percent ACTUAL BUDGET PROPOSED Change REVENUE Sales of meals and supplemental sales $ 1,805,710 $ 1,727,394 $ 1,617,479 -6.4% Federal reimbursements 2,136,021 2,220,678 2,406,140 8.4% 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 - - - $ 4,475,431 $ 4,481,772 $ 4,557,319 1.7% OPERATING EXPENSES Food $ - $ - $ - Salaries, wages and benefits 1,167,749 1,124,554 1,109,530 -1.3% Supplies 150,000 133,973 108,095 -19.3% Administrative expenses 2,848,983 2,914,544 3,030,994 4.0% Chartwells contract reimbursements - - - Indirect cost 308,700 308,700 308,700 TOTAL OPERATING EXPENSES $ 4,475,432 $ 4,481,771 $ 4,557,319 1.7% 2-16 B 11111 1 h Olt „11 Ilk,10 11 o• k kiiik, rirb . '■,11i1■4,i,1„11 1,111111' ' '' .1 , 1 A 101 1 —,,,Jill oll 1 io I I 1111111 10„V„),1,1„1„w„„h■■ i 0 DI 00 IMO] 0 101601100060160000600000006000000000000 11000111101000600101000000000000000601000000000000010000 000010 10 000000 01 00000 00 000111 61110101100 VI al 111111:151111061,06111160,9163110111111114.1109!:d:!:!:!:!:y,p!:!:Opril,g0irmirond umormorn.,,,,,,I............,...........■...„......„ ,0„:) )V 6 101016',01 1 N 0 1 i I:ni"00011 ilk II ili#00000000000100000000000000000000 0000000000000000000000000000 I 0110000010110 Mil 0 I 1 it 0111110100100001001.460016,010611111000k11101101011001 010000011011010010000010000 000 000 000 0000000000 VI 00 61610116114.""6-71011";;11164 '166!1!010101010 k A ylkyll„11111111111111„kkikkkikkikik nuAkykkkikilillIngerkett kuukk 1111 lr k k T kik,nlikkkIkkilliktigkiFkli)„,111111krclikkilltighill!,!Ji,!1, o 00 o unk Hui imi g 0000004 0 110 00f/ggig i r,Ims" 4,1 hoomoviopol it000 111111111111111111111111111111 III 1,1 11, 1 ov,,,,,,r,o,,,,„„,,,,,,,,,,,.,,,,Ro,,,,,o,k,,,',,,,q,,,,,,i!a■lo 1,,,,,o,,41,,,141,111,„,,,, Changes in Revenue * USDA commodity credit increase * Increase in Headstart revenue based on what we are trending Changes in Expenses * Changes in operating expenses are due to the expected increases in the retirement rate to 17.37% and health insurance to $5,927. 2-17 a) o w H I- j o O C L C CO c Q N N Q 2 2 D a o C C9 ,- c 3 - (p J f0 f0 Z E @ p O_ L N L O CD u) _a u) 0 I- C) 0 M 0 • ❑ ❑ • ❑ 0 ❑ y O 0 L 0 //� V) V^/+ :'c W E V E L EE 0 Cl)v/ a) c o Y C) 7 y Z M " co NW t 1 _. Ce N U I D) cxo H (' ) (a ) as O M dia. Y o c cc t N l7 O.' 0 A LL d c N rn a) -0o c) co x 03 0o m y U co 1 H 2 J U fn o L_ Q U) -6 @ U N Q 1 Y U) a) C N CO N 'O f� @ -g C U) a) N a) b a_ a d f6 C a 7 L V) 0 Cl) W 0 o • 0 0 • N N •L 0 +)+ CD U p (0 CD N CD w E a) o co m U-5 O O) C � W N CO N CD O. o L VJ CO -cs w a) Q rn � a) vl /� VJ \ U r O 0 v 7 ///, 7, ,a,7 , , f / «,, , fil 7T-vtf-,7/4 „.r;z,7,/,/, Ar f( (17 7/77(/ / / / // 'A / , ll, r f /))/ ,,/,// 1/4, / .)/ 9 I r/ / / 17/ /// 2/ 7/P //ill //147114{V'Iiiiiii/II/IN /f //7/ / Category , Funding __ Categoryl --Category 2- Buildings& Furniture& Category 3• Superintendent's Board Capital Item Justification/Description Grounds Equipment Vehicles Recommended Requested School Carrboro Elementary furniture/equipment X 5.305 5,899 Ephesus Elementary ^ - X � 4,857 5.181- Estes Hills Elementary ^ X ~ 5.804 5.308 __FP Graham Elementary '' X _ 0.289 6,282 Glenwood Elementary ^ X 5.579 4.914 MuDuug|eElementary " X 5.241 6.015 -- Grove --Morris mve X O.O5� 6,884 Northside Elementary -- X � 5.939 5,575 , Rashkis Elementary . ^ X � 6.199 6,363 8crogQeE�me�ory . ^ X 6.142 _ 5.262 SeaweUE|omenhary ., " X 5.342 0.131 Culbreth KMiddle ^ . X 8,137 8,148 McDougle Middle , ^ X 7.607 0.159 Phillips Middle ^ X 7.810 7,452 Smith Middle ^ � X � ' � 9,354 9,179.. Carrboro High " X . 1O,253 . 9,249 Chapel Hill High , ^ X 16[567 17,385, East Chapel Hill High ^ X 10.308 15,484 School ^ X 564 580 Total ll0ggen 139,387 139,451 District Projects , MIS Department Technology Equipment Expenses X 250.000 250.000 - Facilities Management --- Classroom Furniture Dept. X 2O.00U 20.000 Child Nutrition ' Child Nutrition Equip, Department X 40.000 40.000 -- Faci|itiasMmnagemnnt Custodial Supp/Equip Dept. , 20'000 20.000 Administrative Tech. ' - Administrative Equip. X 55.000 55.000 Support Services Print Shop Equipment Division X 3,500 3.500 Facilities Management � � Cafeteria Equipment ,DepL _ X 5.000 5.000 Support Services Equipment Divioion X 50.000 50.000 ' -- Cu|tum|Arts Equip. Instructional Services X 6.500 5,500 � Total t 449,000 449,000 District Projects , Drainage/Safety Site Development Improvements X . 107.733 107.733 Painting, IAQ, Electrical, Renovations +etr. X _ . 873.380 673.298 Floor Coverings Carpet/Tile Installations X . .X . 20.000 20.000 Roof Replacement CIP Supplement X ~- Roof Repairs District Repairs X 81.A2O 81.A�0 Saha�Comp/M�or ' ' Playgrounds/Playfields Maini X . 240.000 _ 240.000 . Total - 1,123,013 1,122.951 4 ,i,,; /7, i1,1,1 /74)4, ,ii,/,1 ?/21.)tic$11),a q lAtil)/ litleiti',*9 1' Category 1—..- Funding Amount Category I - Category 2- Buildings& Furniture& Category 3. Superintendent's Board Capital Item Justification/Description Grounds Equipment Vehicles Recommended Requested District Projects Maintenance Dept. District Vehicles Trucks 36,000 36,000 Transportation Transportation Vehicles Department 60,000 60,000 , Contingency Unknown Expenses 25000 25,000 ... .,.... 121,000 $ 121,000 Total IMICEINlitaRT46241110Mg $ Total Recurring Capital motormon, 'Till.1.1.140,0101111111111,11110 r1191100111111 c 1 Q11 AAO I .e 1 tt,Ann rmrrthopompou i Anoinzzant im."5-%,och, I. .9,,,,,,,-”,v 1 , ',,,.-'-,-,," *Assumes 2017-18 Recurring Capital funding will remain the same. 2-21 2017-27 CAPITAL INVESTMENTS PLAN 0 0 a a a 0 0 0 0 0 a o 0 a 0 0 ,- o 0 a a 00 0 0 a a a 0 0 0 a 0 'D 0 0 0 a a 0 0 0 o 0 0 0 0 0 a "--• N 0 a C) 6 6 d a 6 6 6 6 0 0 0 0 CO N- '1,4) U) 0 0 U) N U) 0 0 0 0) U) U) U) 1,.. e c8 N U) U) ,„--- „-- (0 U) U) N M1. h. h. 1, c,) , OS cv a 0 0 0 0 0 a) 0 o o o o 0 0 00 0 0 1.• 0 o o 0 0 0 0 00 0 o o 0 0 0 in r-.. 0 0 0 0 0 0 00 0 0 0) 0 o 0 0 vr co 0 00 a 6 a " o , , , oacto , w00000 , . a . 0 0 . , 0 . a o a , . 0 ' , 0 . o ,-- cto , , , ao 0 co a> - U) 0 c5 U) ci,f r:U) 0 ci U) ci U) U) U) a ci N U) ci U) 0) a U) c5 d 6 U) 15 ›- 14 e) 0 N U) N 0 1,- 0 CD 0 0 0 0 M1- 0 .-- ,-- •c"- ,--- ,- N N N N M1- h-- .q 1-,.. o to N (0 0 N ,t- (0 (0 0) 0) 0 1-,- 0 „-- (0 V" 1.... 00 (0 N N PI ,-- 7U, o) ca a . a a 0 0 0 0 o (0 to o o 0 0 0 0 0 0 a 0 0 est 0 a 0 0 0 0 0 10 0 0 0 0,1 d d 6 6 - 0 a 6 ,--- 8 d U) a 0 0 0 '4 g 0 1,... 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',.• a., (U N = E 0 8 _..t. 2 c0 6 c t au co 0 0 (15 a) a) 00111 a , > c a 3 C C 0 l. 011 0 0 0 0 s,c-T , .) ,_.9, V°I'"10 0 c cf> q) 8 8 — 4, 0 E *-- (1.) 7r: c7) tt- R- f) CO -u2 > E 2 E, -,z, eL 03 0 0 * ... .9 t g 3 .g „„ ca 0 b 0 1- D 4- u T. ,,4 :1.- q 8 0 ,:, c a) a 0 ,--, 0E 8 Ea) 0 wE ,a E .2... o o. a a ° - . c _ C 0 „_ +- Cc)CL) LI W c 0 8 sc0B (,) U) ,.,›, ali..2 F„: remc >, CD C 'C — a .57 4 E a. g tg,....2. L. , . a, — > c,,,,„ . , 5:410,11 ,a ta , 6 ), cpc 2 2 1,-,, r, 0 g 0 0 ('' 15 a' 8 6 '2) 0 e . 0 C 0 > CI „4, a) 0› a) 2 , Q 000 " Q.) „, a'0 2 E o.o" wo re oco S 2 5, .ck (-9 ou) .?. C El- 40 NO, ra 0 E 0 E ti.) o.cp 0.. LU ETIC .,C2 g„E ,- ' 'al 0 ? ''-' CT) E E co , 0 el -0 0 C R c„. CI a/ n 2> (0.6 coc .092 1-6 cn a" 8 c co 43 110 WI uj c a..) >0 ow nu-,, 8 12..g. :6 „, c 0 wo 9-, -•-e ,:,,- 2 —,, 0a, i 0,- L) ,0 II 0) o E .:, '"Et -A -6 c co ce ..5 a 0. 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U o 3 s v m •, C( a m Q W o 8 a J mo•5- m c y N m m Eo• � E E o ~ m it 0 O t 0 Z tO Q m a Ut O E E m 0 U ° N t c N U U t 7 w J J D D E 2 0 0 co 0 , .p 0 i C Y ' Z N O J 0 E Q • • y m m d t � L L 0 0 CO N V 7 Q''N = a W vi Z c ci co s _ _ '° m o in w F. m ai " U U a..� o o y m rn i v m N 7 o ' - Q � LL=wHZ w Z = ° L a $ ` ovi = _ °° o ' 2 @ c C' ' a d O Q a o m w e Q = _ _ _ = o o O H = a 0 3 c''' c a J U Q Q L O L m ° t o n X X S U U m ° ° ° U E c v 2 Q D O ~ ^Z a LL U U U w w U co w x to cr t Q m O oU V 0 a Q w co w U 0 p - w Z N STATISTICAL PROFILE Financial Perspective Governmental and Business-type Activities for Fiscal Year 2015-2016 Revenue Sources Expenses Instructional Orange County Services State of North 1 Carolina System-wide ei4 \ Support Services Ancillary Services Federal / School Food Other) Depreciation Payments to other Child Care Service Child Care governments School Food Service State of North Carolina $ 62,738,821 Instructional Services $ 110,941,537 Orange County 52,627,490 System-wide Support Services 27,081,107 Federal 5,531,791 Ancillary Services 61,697 School Food Service 4,005,584 Payments to other governments 691,229 Child Care 1,997,142 Depreciation 7,101,720 Other 28,158,918 School Food Service 4,203,705 Total $ 155,059,746 Child Care 1,693,970 Other 16,704 Total $ 151,791,669 Source:Chapel Hill-Carrboro City Board of Education,North Carolina,Annual Financial Report for the year ended June 30,2016. 4-1 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Net Position by Component Last Ten Fiscal Years Year Ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Governmental activities: Net Investment in capital assets $143,000,072 $163483,300 $166,983429 $163949217 $163961,928 $165,245,825 $180562,451 $182,769201 $180,120,404 5 175,930,029 Restricted 828,491 880,818 899,663 1496,810 3023,739 3403,894 2,943,181 3,733701 3060,507 4,313375 Unrestricted(deficit) 387,053 162,415 41,399 1,790,409 4,081,358 3355,228 (1,507,943) (4,020196) (25,876,479) (19,810,737) $144,216626 $164,526,533 $167,924,491 $167,236,436 $171,067,025 $172,004,947 $181 997,689 $182,476 706 $157,304,432 $ 160,432,667 Business-type activities: Investment In capital assets $ 47,546 $ 12,508 8 17,486 $ 42,980 $ 351,474 $ 340,873 $ 329,853 $ 595,469 $ 662,343 $ 599,209 Unrestricted(deficit) 108,857 41,283 96,627 282,203 203,985 336,611 363,478 252,864 (192,193) 10,783 $ 156,203 $ 53,791 $ 114,113 $ 325,183 $ 555,459 $ 677,484 $ 693,331 5 848,333 $ 470,150 $ 609,992 Govemment-wider Net investment In capital assets 5 143,047,616 $163,495,808 $167,000,915 $163,992,197 $164,313,402 $165,586,698 $180,892,304 $183,364,670 $180,782,747 $ 176,529,238 Restricted 828,491 880,818 899,663 1,496,810 3,023,739 3,403,894 2,943,181 3,733,701 3,060,507 4,313,375 Unrestricted(deficit) 495,720 203,698 138,026 2,072,612 4,285,343 3,691,839 (1,144,485) (3,773,332) (26,068,672) (19,799,954) $144,371,829 $164,580,324 $168,038,804 $167,561,619 $171,622,484 $172,682,431 $182,691,020 $183,325,039 $157,774,582 $ 161,042,659 Source Chapel HilliCarrboro City Board of Educahon,North Carolina,Annual Financial Reports Note Net position for 2019 and before are not comparable to 2015(and after)net position due to the Implementation of GASB 6B for the year ended June 30,2015 The standard requires the Board to record its proportlonate share of Ore net pension liability associated with its participaSon In the statewide Teachers'and Slate Employees'Retirement System(TSERS), 4--2 _ ......._.... CHAPEL WILL-CARRBORO CITY BOARD OF EDUCATION Changes in Net Position -d--:i:-l"'"r-"'"""'"H----- L.,......_ Last Ten Fiscal Years Year Ended June 30 2007 2008 2009 2010 2011 2012 2913 2914 2015 2016 Expenses: Governmental Activities' instructional services 5 56,739,513 $ 700,952,549 $ 107,177,218 $ 102,658,517 $ 103,809,475 $ 104,948,573 8 109,512,140 $ 109,586,544 $ 108,968,591 $ 110,941,537 System-wide support server cea 27,399,783 21,027,509 22,087,945 23,000,808 22,689,231 23,529,850 28,104,923 28,114,404 27,034.458 27,081,107 Ancillary services 622,045 50,456 3,826 34,044 237,408 138,883 106,706 90,470 61,433 61,697 Payments to other governments 418,143 453,074 416,950 452,838 575,187 527,076 508,313 649,613 819,752 691,229 Interest on long-term debt 4,349 51,977 39,912 31,171 16,154 675 20,142 32,455 24,895 18,704 Unallocated depreciation expense 3,752,816 3,914,075 4,500,727 5,470,036 5,657,984 5,757,524 6,284,193 5,358,748 6,998,814 7,151,720 Total governmental activities 118,076,649 126,459,665 133,708,576 131,686,914 132,985,439 134,900,687 142,538,417 141,832,234 143,905,783 145,853,954 Business-type esthetes. School food service 3,870,538 4,225,765 4,076,671 4,218,982 3,557,877 4,009,913 4,174,046 4,265,306 4,170,678 4,203,705 Child Care 1,718,892 5,704,503 1,704 113 1,616,225 1,522,392 1,484,031 1,591,053 1,829,050 1,605,549 1,893,970 Total business-type activities 5589,428 5,930,272 5,780,784 5,835,207 ;480,269 5,493,944 5,765,099 5,894,3556 5,776,227 5,897,875 Total government-wide $ 124 566 077 132 989 937 $ 139 487 360 $ 137 522 12 7 $ 138 465 708 $ 140.394 631 $ 148 301 518 $ 147 728 590 $ 149 682 010 551 791 869 Program Revenues: Governmental 001541ies, Charges for services' Coeurriculer $ 2,474,520 $ - $ 2,735,352 $ 2,665,684 $ 2,655,827 0 2,712,319 $ 2,900,197 $ 2,626,915 $ 2434,363 $ 2,578,856 Operational support 387,656 288,919 484,614 491,528 470,487 515,397 494695 725,262 755,480 852,073 Operating grants and contributions 60,147,393 87,833,175 68,801,813 65,877,147 07,177,842 64,339,584 64,250,07 63,995,592 58,179,862 68,043,688 Capital grants and contributions 370,572 425,185 290,592 129,328 157,678 39,470 182,818 61,675 102,730 226,924 Total governmental activities 63,320,181 88,345,279 70,316,411 68,983,687 70,461,834 67,606,770 87,807,587 67,409,444 79,472,235 71,701,541 Business-type acllvlties; Charges for services. School toad service 1,990,981 2,017,352 2,012,280 1,913,553 1,913,273 1,881,576 1,785,164 1,720,720 1,652,723 1,671,160 Child care 1,703,572 1,660,945 1,820,931 1,837,025 1,645,250 1,749,274 1,872,80 1,838,115 1,941,681 1,997,142 Operating grants and contributions 1,539,327 1,737.831 1,595,932 1,685,927 1,648,292 1,863,465 2,055,701 2,177,773 2,154,519 2,334,424 Capital grants and contributions - 31,955 - - - - Total business-type activities 5,233,880 5,416,128 5,429,143 5,468,460 5,206,816 5,474,315 5,713,471 5,736,608 5,748.923 6,002,726 Total government-wide $ 88554001.mm 5 73761407 7574554 $ 74 432 147 $ 75,668649 $ 73081,085 $ ...,73521058 $ 73 146 052 $ 77 221 158 $ 77.704287 ... ..��,., ,.....,..� Net(ExpenseyRnvenue Governmental activities 0 (55,856,468) $ (05114,386) $ (63,390,165) 0 (62,723,2271 $ (82,523,606) $ (67,293,917) $ (74,728,830) $ (74,422,790) $ (72,433,048) 0 (74,192,453) Business-type activities (355,548) (514,144) (351,641) (366,747) (273,454) (19,629) �,- (51,628'1_-_-_,(157,748) _ 72460052(27,304) 105,051 99 135 $ 80458 $ 4560538 $ Total government-wide $ 58 $ 58 $ 63741816 $ 630874 $ 62797959 $ 87346 .747 7 $ 74 4-3 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Changes In Net Position(Continued) Last Ten Fiscal Years Year Ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2018 General Revenues and Other Changes in Net Position Governmental activities: Unrestricted county and city appropriations-operating $ 33,121,358 $ 34935,883 5 56,849,123 $55,862017 $56,318,539 $56,321,027 $58,563,905 $62,845,255 $65966,712 $68,428,740 Unrestricted county appropriations-capital 24,015,067 25561,903 5171,128 5,845,381 8,615,211 10,115,516 24,379,684 10,909,841 8,504,463 6,880,353 Investment earnings,unrestricted 425,481 450,995 248,970 113,561 102,977 86,429 42,140 38,313 23,785 32,149 Miscellaneous,unrestricted 16,162,234 17,862,889 925,786 791,405 1517,484 1550,521 1503,318 1,421,148 2,214,920 2,014,237 Transfers (122,000) 386,177 406.003 577 192 500,017 141,654 67,475 312,750 193,286 34 791 Total governmental activities 73,602,140 78,425.293 66,788 124 62,035 172 66,354,194 68,231,639 84,721,572 74,901,807 77,516,594 77,320,688 Business-type activities: Investment earnings,unrestricted - 25,555 5,079 625 3,713 - - - - . Miscellaneous,unrestricted 33,415 - - - - - Transfers 122,000 388.177 406,883 577,192 500,017 141,654 67,475 312,750 193,286 34,791 Total business-type activities 155,415 411,732 411,962 577,817 503,730 141,654 67,475 312,750 193,286 34,791 Total government-wide $73.757 555 $ 78 837,025 $ 67,200,086 $82,812,909 $66,857,924 $68 373,493 $84 789,047 $75 214.557 $77,709,880 $77,355,479 Change in Net Position Governmental activities $ 17,945,672 $20,310,907 5 3,397,959 $ (688,055) $ 3,830,589 $ 937,922 $ 9,992,742 5 479,017 $ 5,083,048 $ 3,128,235 Business-type activities (200,133) (102,412) 60,321 211,070 230,276 122,025 15,847 155,002 165,982 139,842 Total government-wide $ 17.745,539 $20 208 495 5 3 458 280 $ 476,985 5 4 060,865 $ 1,059,947 $10,008,589 $ 634,019 $ 5,249,028 $ 3,268,077 Source Chapel brirSCarr how Cry Board ol Edwetnors North Caroka,Annual Financial Reports Nate Expenses for 2007 are not comparatun to 2030(and agar)expanses due lo a change in the Uniform Chart of Accounts reqUied to be wed by at Local Educalun Agencies rn North CamYrna 4-4 , - __-_ -�~~ __--~-_--___-__ ~ CHAPEL HU -CARRBORO CITY BOARD OF EDUCATION Governmental Funds Fund Balances LeetT�nFiaue| Ymaro .~��~�_.__ �_ ~�~~ ~-.-_- _______ �- _- ~~~.__^~_, , _ __�Yeor��vd June 30 _ ___�oVV/ , uouo 2009 2010 2011 General Fund Reserved $ 1,173,547 $ 1.210.499 $ 1.589.752 $ 1.034.519 $ Unreserved 5.6*8.941 4,333,818 5,100.788 7,135,658 Nonspendable - - - ' 1.080.838 Restricted . - - - **5.625 Assigned - - - - 3,652,913 Unassigned ' _ _ ' - - 6,675,445 T����� $ �1 5 544 317 $ 6,730,520 $ 8,170,177. $ 11'852,316 All Other Governmental Funds Reserved $ 5.622.075 $ 3.647.203 $ 005.816 $ 1,226,320 $ - Unreserved(deficit), reported in Special Revenue Funds 828.491 880.818 899.663 875.082 ' Capital Projects Fund (5.573.308) (3.167.944) (480.904) (402.539) - - Nonspendable - ' Restricted - - ' - 2.580.114 Assigned,reported in Special Revenue Funds .. ' - - 28.970 Unassigned, reported in - --- - ------------'Spsc�|Revenue Funds - - - — To�|all mhmrgovommen�|�m1u $ 877.860 1.360.137 $ 1/o .5rs $ 1.n�.�O3 � 2.009. 84 Year Ended June 30 2012 2013 201* 201s 2016�e _ General Fund Reserved $ - $ - $ - $ - $ - Unreserved - - ' - - Nonspendable 972.818 941.271 1.120.202 1.051.630 1,134,291 Restricted 528.824 758.515 1,131,274 792.982 824,953 Assigned 3,222,913 5.222.913 1.00.000 1.868.000 2.148.000 Unassigned _O.1�����____�/u�.�n2 3,458,330 � 5,947,241 6,554,954 Tma|General Fund � 10,848. 7,764,061 $ 9,659,913 $ 10,662,198 All Other Governmental Funds: Reserved $ - $ $ - $ - $ - Unreserved(deficit), reported in $ 9,659,913 $ 10,6- - 62 - - Capital Projects Fund - - - Nonspendable 425 - ' Restricted 2.875.070 2.104,660 2.602.427 2.267.525 3.488.422 Assigned, reported in u�mumRevenue Funds 11,169 - - Unassigned, reported in Special Revenue Funds - Total all other governmental funds _$ 2,886.664 $ 21207 $ 2,415,217 $ 2,238,661 Source:Chapel Hill-Carrboro City Board of Education,North Carolina,Annual Financial Reports. Note: Fund balances for 2010 and betore era not comparable to 2011(and after)fund balances due to the implementation of GASB 54 for the year ended June an.m1/. The standard replaces the previous resorvect arid unreserved fund balance categories with the following five fund balance classifications n""npenueme.emricteu`mmmm"^.mo/oneu."oo""assignoomoo»mu ce. 4-5 Chapel Hill-Carrboro City Board of Education Governmental Funds Changes in Fund Balances Last Ten Fiscal Years 2010 2011 Year Ended June 30 2007 2008 2009 - Revenues State of North Carolina $ 55,717,793 $ 59,630,771 $ 60,922,569 $ 55,475,547 $ 55,543,828 Orange County 57,136,424 60,497,786 47,036,977 42,643,077 45,703,931 U.S.Government 4,800,173 5,293,013 5,726,314 9,864,399 11,791,692 Other 19,541,912 21,863,500 23,959,296 23,474,646 24,551,625 Total revenues 137,196,302 147,285,070 137,645,156 131,457,669 137,591,076 Expenditures Instructional services 86,185,395 101,462,067 106,935,971 102,689,608 103,771,701 System-wide support services 23,611,655 18,627,203 19,848,927 19,658,874 20,087,800 Ancillary services 665,695 50,456 46,025 34,044 237,408 Non-programmed charges 526,474 591,395 579,216 753,318 762,551 Debt service-principal 410,122 463,568 629,600 480,592 700,922 Debt service-interest - 52,378 44,450 31,171 16,154 Capital outlay 25,899,612 26,649,049 9,150,703 5,118,725 8,071,720 Total expenditures 137,098,953 147,896,116 137,234,892 128,766,332 133,648,256 Revenues over(under)expenditures 97,349 (611,046) 410,264 2,691,337 3,942,820 Other financing sources(uses) Transfers from other funds - - - - 182,811 Transfers to other funds (122,000) (386,177) (398,639) (577,192) - Installment purchase obligations 1,791,417 209,328 387,981 - 1,669,417 (176,849) (10,658) (577,192) 182,811 Net change in fund balances $ 1,766,766 $ (787,895) $ 399,606 $ 2 114„145 $ 4 125 631 , , , Ratio of debt service to non-capital expenditures 0,37% 0.43% 0.53% 0.42% 0.57% Year Ended June 30 2012 2013 2014 2015 2016 Revenues State of North Carolina $ 58,808,280 $ 58,911,178 $ 58,878,531 $ 61,999,596 $ 62,738,821 Orange County 46,915,324 63,241,889 51,422,939 53,064,569 52,627,490 U.S.Government 5,570,774 5,501,707 5,178,736 6,282,796 5,531,791 Other 24,885,251 25,157,529 27,375,623 27,977,875 28,264,396 Total revenues 138,179,629 152,812,303 142,855,829 149,324,836 149,162,498 Expenditures Instructional services 105,498,842 108,523,623 108,971,020 113,420,291 115,549,913 System-wide support services 20,327,573 22,260,008 22,987,200 23,595,307 24,343,796 Ancillary services 136,883 106,706 90,470 63,164 63,669 Non-programmed charges 638,776 636,315 793,774 1,006,307 840,540 Debt service-principal 98,292 435,540 322,084 370,899 503,084 Debt service-interest 675 20,142 32,455 24,695 16,704 Capital outlay 10,097,491 26,258,936 10,409,996 8,116,798 8,117,029 Total expenditures ' 136,798,532 158,241,270 143,606,999 146,597,461 147,434,735 Revenues over(under)expenditures (618,903) (5,428,967) (751,170) 2,727,375 1,727,763 Other financing sources(uses) Transfers from other funds 896,939 850,425 293,373 341,610 1,154,000 'fransfers to other funds (1,004,309) (880,273) (302,039) (377,544) (1,157,478) Installment purchase obligations issued 1,608,547 82,110 498,898 Total other financing sources(uses) (107,370) 1,578,699 (8,666) 46,176 495,420 Net change in fund balances $ (726,273)_$ (3,850,268) $ 759,836 $ 2,773,551 $ 2,223,183 _..--_-=-.....,....- Ratio of debt service to non-capital expenditures 0.08% 0.35% 0.26% 0.28% 0.36% Source.Chapel Hill-Carrboro City Board of Education,North Carolina,Annual Financial Reports. Note Expenses for 2007 are not comparable to 2008(and after)expenses due to a change in the Unifonn Chart of Accounts required to be used by all Local Education Agencies in North Canalina. 4-6 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Proprietary Fund-Food Service Operations Revenues by Source Last Ten Fiscal Years Expressed in Nominal Dollars Year ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Food Sales 0,990,981 $2,017,352 $2,012,284 $1,913,553 $1,913,273 $1,861,576 $1,785,164 $1,720,720 $1,652,723 $1,671,160 Federal Reimbursements 1,097,491 1,215,885 1402,498 1,386,853 1489,132 1,697,467 1,863,739 1,918,154 1,927,898 2,077,777 Federal Commodities 146,978 170,504 193,434 299,074 159,160 161,631 187,786 234,534 220,602 251,491 Other 294,858 351,442 166,249 255,466 216,307 142,613 174,474 174,031 141,479 151,268 State/Local Reimbursements 122,000 386,177 505,161 668,556 248,848 270,470 236,610 257,124 258,563 5,156 Totals $3,652,308 $4,141,360 $4,279,626 "$4,523,502 $4,026,720 $4,133,757 $4,247,773 $4,304,563 $4,201,265 $4,156,852 ' • • " Expressed in Constant Dollars Year ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Food Sales $ 955,585 $ 921,944 $ 932,939 $ 877,918 $ 847,624 $ 811,222 $ 764,511 $ 721,951 $ 692,565 $ 693,318 Federal Reimbursements 526,748 555,668 650,229 636,273 659,719 739,708 798,161 804,787 807,876 862,012 Federal Commodities 70,543 77,922 89,680 137,212 70,512 70,434 80,421 98,402 92,442 104,337 Other 141,519 160,611 77,077 117,205 95,829 62,147 74,720 73,017 59,286 62,757 State/Local Reimbursements 58,555 176,486 234,204 306,726 110,245 117,863 101,330 107,880 108,349 2,139 Totals $1,752,950 $1,892 631 $1,984,129 075,334 $1,783,929 $1 801,374 $1,819 143 $1,806,037 $1,760,518 $1,724,563 Source:Chapel Hill-Carrboro City Board of Education,North Carolina,Annual Financial Reports. Other revenue includes interest earned,gain on disposal of fixed astets,indirect coals not paid,and olher 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 Pyre Index for All Urban Consumers(CPI-U)(Calendar years 1982-'1984=100).. 4-7 _ ___________ ..............___ ,....._ CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Proprietary Fund-Food Service Operations Expenses by Category Last Ten Fiscal Years Expressed in Nominal Dollars Year ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Purchased Food $ 1,302,493 $ 1,466,999 $ 1,599,210 $ 1,658,249 $ 26,124 $ - $ - $ - $ - $ ., Salaries and Benefits 1,382,146 1,528,029 1,519,284 1,441,004 1,482,891 1,284,983 1,211,722 1,191,652 1,043,464 1,052,796 Other 1,185,897 1,230,741 1,124,426 1,375,225 2,665,189 2,867,543 3,099,171 3,227,685 3,268,693 3,302,177 Totals $ 3 870 558 $ 4,225,769 $ 4 242 920 $ 4474,478 $ 4,174 184 $ 4 152,526 $ 4,310 893 $ 4,419,337 $ 4,312,157 $ 4,354,973 _—__.,........–__ .., Expressed in Constant Dollars Year ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Purchased Food $ 625,141 $ 670,429 $ 741,429 $ 760,787 $ 11,574 $ - $ - $ - $ ., Salaries and Benefits 663,371 698,320 704,373 661,117 656,955 559,959 518,930 499,974 437,258 436,776 Other 569,180 562 457 521,309 630 938 1,180,731 1,249,594 1,327,245 1,354,219 1,369,729 1,369,982 Totals $ 1,857,692 $ 1,931,208 $ 1,967,111 $ 2,052,842 $ 1,849,260 $ 1,809,553 $ 1,846,175 $ 1,854,193 $ 1,806,987 $ 1,806,758 Nominal dollars reflect actual dollars of the period of the bansactlon Constant dollars reflect dollars having a conslant general purchasing power as shown by the Consumer Price Index or All Urban Consumers(CP1i1J)(Calendar years 1982-1001 si 100) 4-8 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Average Daily Membership Last Ten Fiscal Years 14,000 - 13,500 13,000 12,500 j-- -- 12,000 — -- -�✓�._ --- — 11,500 -. . 11,000 --- 10,500 10,000 — — — — 9,500 9,000 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Avg Daily Membership 11,060 11,395 11,614 11,504 11,629 11,905 12,094 12,138 12,076 11,965 4-9 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Student Statistics Last Ten Fiscal Years -- . — — Year Ended Teaching Average Daily Pupil/ Student Attendance Students Receiving Free/ June 30 Staff(3) Membershi• Teacher Ratio — Percentage) Reduced Lunch Percenta.e(2) 2016 917 11,965 1/13 95.98% 25.00% 2015 917 12,076 1/13 95.68% 27.89% 2014 894 12,138 1/14 96.46% 23.95% 2013 935 12,094 1/13 95.80% 27.09% 2012 993 11,905 1/12 96.00% 23.40% 2011 903 11,629 1/13 96.03% 22.15% 2010 892 11,504 1/13 96.01% 20.30% 2009 876 11,614 1/13 95.95% 20.70% 2008 897 11,395 1/13 95.84% 21.10% 2007 882 11,060 1/13 95.76% 21,00% 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 2016 obtained from Chapel Hill-Carrboro City Board of Education Student Data. (3)North Carolina Public Schools Statistical Profile(2007-2016 Editions). 4-10 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Operational Expenditures Per Pupil Expenditures by Function Last Ten Fiscal Years EXPRESSED IN NOMINAL DOLLARS Year Ended June 30 2007 2008 2009 2010 2011 Average Daily Membership 11,060 11,395 11,614 11,504 11,629 Instructional $ 7,843 $ 8,859 $ 9,228 $ 8,924 $ 8,927 Support 2,477 1,845 1,900 1,999 1,951 Ancillary 56 4 3 20 Total Expenditures $ 10,376 $ 10,708 $ 11,128 $ 10,926 $ 10,898 ....._ EXPRESSED IN NOMINAL DOLLARS Year Ended June 30 2012 2013 2014 2015 2016 .......___ Average Daily Membership 11,905 12,094 12,138 12,076 11,965 Instructional $ 8,816 $ 9,055 $ 9,028 $ 9,024 $ 9,272 Support 1,976 2,159 2,151 2,239 2,263 Ancillary 11 9 7 5 5 ..._, Total Ex•enditures $ 10,803 $ 11,223 $ 11 186 $ 11 268 $ 11 540 EXPRESSED IN CONSTANT DOLLARS Year Ended June 30 2007 2008 2009 2010 2011 Instructional $ 3,764 $ 4,049 $ 4,278 $ 4,094 $ 3,955 Support 1,189 843 881 917 864 Ancillary 27 2 - - 1 9 - Total Expenditures $ 4,980 $ 4,894 $ 5,159 $ 5,012 $ 4,828 EXPRESSED IN CONSTANT DOLLARS Year Ended June 30 2012 2013 2014 2015 2016 ........ Instructional $ 3,842 $ 3,878 $ 3,788 $ 3,781 $ 3,847 Support 861 925 902 938 939 Ancillary 5 4 3 2 2 _...........„..... Total Ex enditures $ 4,708 $ 4,807 $ 4,693 $ 4,721 $ 4,788 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 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 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Officials,Admins,Mgrs 17 16 20 21 21 38 24 28 27 30 Principals 17 17 18 19 19 19 22 22 20 20 Asst.Principals,Non-Teaching 20 19 23 22 23 23 22 18 22 23 Total Administrators 54 52 61 62 63 80 68 68 69 73 Elementary Teachers 426 439 434 431 431 459 415 408 388 387 Secondary Teachers 205 209 206 204 206 261 144 142 153 154 Other Teachers 251 249 236 257 266 273 376 344 376 376 Total Teachers 882 897 876 892 903 993 935 894 917 917 • Guidance 40 39 37 39 39 39 44 39 42 43 Psychological 8 9 11 9 9 9 8 7 8 9 Librarian,Audiovisual 30 14 18 32 32 32 33 32 35 34 Consultant,Supervisor 16 20 28 15 15 15 17 15 14 15 Other Professionals 108 85 94 126 126 127 149 157 157 161 Total Professionals 1,138 1,116 1 125 , ... 1,175 1,187 1,295 1,254 1,212 1,242 1,252 Teacher Assistants 361 347 350 356 356 359 359 397 375 358 Technicians 12 45 23 28 28 26 13 14 14 14 Clerical,Secretarial 100 112 110 114 114 155 104 109 111 114 Service Workers 152 177 132 115 115 119 104 117 114 112 Skilled Crafts 23 27 26 26 26 27 31 30 30 Totals 1,786 1,797 1,767 1,814 1,826 1,980 1,861 1,880 1,886 1,800 Source: North Carolina Public Schools Statistical Profile(2007.2016 Editions) 4-1 2 CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION School Building Data June'.~— ___'-_-_-_______-_ - �'= ,�==°___ = Year Square Current Over/(Under) Site Built Footage ��2��JL_ Membership_ Capacity Condition ELEMENTARY SCHOOLS - --- Carrboro Elementary 1957 61.562 533 499 (34) Poor Ephesus Elementary 1972 73.0e6 **m 438 (10) Poor Estes Hills Elementary 1958 57,989 527 4e3 (44) Poor FP Graham Elementary 1960 6e,513 538 529 (9) Poor Glenwood Elementary 1952 55,732 *23 455 32 Poor McDougle Elementary 1996 99.920 564 502 (62) Good Morris Grove Elementary 2008 90.221 585 551 (34) Excellent Northside Elementary 2013 97,423 585 *79 (106) Excellent Rashkis Elementary 2003 95.729 585 515 (70) Excellent Mary Scrogg Elementary 19e9 92,900 575 507 (68) Good Seawell Elementary 1969 67.715 466 535 69 Poor MIDDLE SCHOOLS Culbreth Middle 1e69 1e2.*67 774 715 (59) Good McDougle Middle 1e9* 138.141 732 693 (39) Good Phillips Middle 1962 109,4ee 706 642 (64) Poor Smith Middle 2001 136.054 732 795 63 Good HIGH SCHOOLS Carrboro High School 2007 165.976 860 815 (45) Excellent Chapel Hill High 1966 25*.551 1.520 1,441 (79) Poor East Chape 1-011 High 1996 267.5*9 1.515 1.333 (182) Good UNC Hospital Schoo (School is a part of the UNC Hospitals Facilities) 1 Phoenix Academy(Alternative Schoo is a part of Lincoln) 37 ADMINSTRATIVE OFFICES Transportation Center 5,089 Lincoln Center 72,932 4-13 APPENDIX $:1 al g U "Pu Qv' o ,.. o Q -.) el es.4 LW 0 :: N —c 71: 0 ..... a..) 0 1 c.,) 0 0 "o •- ov-i 02 1... 0,2 .- ..a. 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E. 0 0 .4•' -5 a 0 -6 V, '-c.1 ,.., w3 z a) a) <ci; u 0 0 6 6 mo 7, -0 a a o E-' 0 ••••=1 "4 ..' a) a cn ,-E E < z 0 iffi 4: v) v) a ,-E V 4 4E- E- v) uuE- HE-, < U U U 7 U ,:D C...) c4 0.., Appendix B NC State Department of Public Instruction Allotment General Information FY 2017-18 State Fund Allotment Formulas The State of North Carolina allots funds to public schools on the following basis: Classroom Teachers See Allotment Policy Manual, pages 43-49. Dollars associated with these positions are based on each LEA's average teacher salary including benefits,rather than the statewide average teacher salary. This is a position allotment and you must stay within the positions, rather than the dollars, allotted. This calculation is necessary to determine your LEA's allotment per ADM for charter schools. Instructional Support Personnel 1 position per 218.55 ADM. Dollars associated with these positions are based on each LEA's average instruction support salary including benefits, rather than the statewide average salary. This is a position allotment and you must stay within the positions, rather than the dollars allotted. This calculation is necessary in order to determine your LEA's allotment per ADM for charter schools. At-Risk Student Services Each LEA receives the dollar equivalent of one resource officer ($37,838)per high school. Of the remaining funds, 50% is distributed based on ADM ($90.67 per ADM) and 50% is distributed based on number of poor children,per the Federal Title I Low Income poverty data($338.36 per poor child). Each LEA receives a minimum of the dollar equivalent of two teachers and two instructional support personnel ($235,472). The new formula is fully implemented and the hold harmless no longer applies. Central Office Administration Increase by LEA FY 13-14 Initial Allotment is .25%. Classroom Materials/Instructional Supplies/Equipment $28.38 per ADM plus $2.69 per 8th and 9th grade ADM for PSAT funding.. Driver Education $191.92 per 9th grade ADM, includes private, charter, and federal schools. Children with Special Needs $3,768.11 per funded headcount. Child count is comprised of the lesser of the December 1 handicapped headcount or 12.5% of the alloted ADM Appendix B Allotment Descriptions Noninstructional Support(Clerical support, custodians and teacher substitute pay) Distributed based on ADM($235.93 per ADM). $6,000 per Textbook Commission member for Clerical Assistants. School Building Administration Principals: 1 per school with at least 100 ADM or at least 7 state paid teachers. Assistant 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 8-12 ADM ($33.85) B-2 Appendix B Allotment Descriptions Federal Fund Allotment Formulas Drug Free Schools and Communities Funding for alcohol and other drug abuse prevention programs. 91% of total funds are distributed based on(1) 70%based on LEA and private school ADM and (2) 30% based on LEAs with the greatest need for additional funds. IASA Title 1 - Reading One of the largest federal grant for CHCCS is for the reading recovery program in the elementary schools. It provides funding to supplement and provide special help to educationally deprived children from low income families. Estimated funding projected by Washington. IDEA Title VI-B Handicapped Base Payment-Each LEA shall receive a base amount equal to a proportional share of 75% of the FY 1999-00 IDEA Title VI-B grant as calculated using the December 1998 headcount. IDEA Title VI-B Preschool Handicapped Base Payment-Each LEA shall receive a base amount equal to a pro ortional 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). B-3 APPENDIX C REVENUE SOURCES GLOSSARY ABC Revenue Local fund revenue given to the school district by the Orange County Alcoholic Beverage Control (ABC) Board. Funds are used to support programs of drug and alcohol abuse education. Appropriated Fund Balance A portion of the Local Fund Balance that is appropriated to be used to balance the budget. The Fund Balance is credited by the collection of prior years revenues that exceeded budgeted revenues and the under spending of prior years budgets. School Board policy dictates that Fund Balance that is in excess of 5.5% of the budget can be appropriated. Community Schools A new Fund that was formerly part of the Local Budget. Revenue is made up of after-school and summer camp and enrichment program fees charged to the participants of those programs. County Appropriation Local Fund revenue appropriated by the Orange County Commissioners on a per pupil basis. The source of the revenue is county property taxes. Amount is determined by July 1 of each year and paid in twelve equal payments. Federal Appropriations Federal Fund revenue received from the North Carolina Department of Instruction. Monies are held in the State Fund checking account and funded as needed by the State Treasurer. Federal Reimbursements to Child Nutrition Fund revenues and donated commodities the Child Nutrition Fund received from the Federal Government. The National School Lunch Act provides a per meal reimbursement on the sale of meals to students. It also provides reimbursement for free and reduced lunches for students whose family income falls below certain income levels. Fines and Forfeitures Local Fund revenue received from Orange County. The sources of the revenue are the fines and forfeitures assessed by the Orange County Courts. Indirect Cost Local Fund revenue received from federal grants for overhead expenses. Indirect costs are charged to the federal grants received through the State Department of Public Instruction as well as the Headstart and Outreach programs. C-1 Appendix C Revenue Sources Glossary Interest Earned on Local Fund revenue earned by investing available monies in Investments interests bearing checking accounts and certificates of deposit. Miscellaneous Revenue Local Fund revenues that are small and miscellaneous in nature. Prior Year Special District Local Fund revenue received from Orange County for Special Tax District Taxes taxed in the prior year but collected in the current year. Facility Rentals Revenue received from groups and individuals that rent school district property. Sale of Meals Child Nutrition Fund revenues received from the sale of meals to students and adults,and the sale of supplemental foods. Meal rates are approved by the School Board each Fall for Elementary, Middle and High School students and adults. Special District Tax Local Fund revenue received from Orange County. A Special District Property Tax is charged to property within the school district at a rate set by the Orange County Commissioners. Revenue is received as collected. State Appropriations State Fund revenue received from the North Carolina Department of Instruction. Monies are held in the State Fund checking account and funded as needed to the school district by the State Treasurer. State Textbooks State account used to order state approved textbooks. Allocated on a per pupil basis as counted on the tenth day of school each fall. Tuition - Pre-School Local Fund revenue received from tuition charged for the pre- kindergarten blended classes program. Tuition - Regular School Local Fund revenue received from parents of students who attend the CHCCS but live outside the district. The tuition rate is set each year to match the county and district tax revenues. Tuition - Summer School Local Fund revenue received from parents of students who attend the High School Summer School Enrichment programs. C-2 Appendix D Operating Budget Description and Explanation of Line Items Instructional (5000) 5110 Regular Curricular Services: Cost of activities that provide students in grades K-12 with learning experience to prepare them for activities as workers, citizens, and family members. They include cost of those individuals responsible for providing school curriculum development and coordincation as well as lead teachers for regular instructional services. (Not included are those programs designed to improve or overcome physical, mental, social and/or emotional impediments to learning. 5200 Special Populations Services: Cost of activities for identying and serving students (in accordance with state and federal regulations) having special physicla, emotional,.or mental impediments to learning. Also included are those students identified as needing specialized services such limited English proficiency and gifted education. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for special populations services. (Certain categories of funds require that expenditures coded here musr be in addition to regular allotments such as classroom teachers,textbooks, etc.) 5300 Alternative Programs and Services: Cost of activities designed to identify students likely to be unsuccessful in traditional classrooms and/or to drop out and to provide special alternative and/or additional learning opportunities for these at-risk students. They include cost of those individuals repsonsible for providing school curriculum development and coordination as well as lead teachers for alternative programs and services. Programs include summer school instruction, alcohol and drug preention, extended day, services to help kep students in school as well as alternative educational settings, instructional delivery models, and supporting services for identified students. 5320 Attendance - Social Work Services: Includes salaries and supplements for family specialists, social workers, and supplies and travel 5830 Guidance Services: Includes salaries and supplements for guidance counselors, D-1 Appendix D Operating Budget Line Descriptions secretaries and instructional supplies 5840 Health Services: Includes salaries and supplements for nurses and substance abuse coordinator, and supplies and travel 5850 Psychological Services: Includes salaries and supplements for psychologists, supplies, and travel 5240 Speech, Pathology and Audiology Services: Includes salaries and supplements for Speech/Language Pathologists and supplies D-2 Appendix. D Operating Budget Line Descriptions 5880 Educational Media Services: Includes salaries and supplements for media specialists and their assistants 5890 Other Pupil Support Services: Includes salaries and supplements for physical therapists and LEA Reps., contracted services, and supplies 5910 Other Instructional Programs -Employee Benefits: Includes social security,retirement, health insurance, workman's compensation, and unemployment for all of the salaries in line 5000 5920 Other Instructional Programs - Additional Pay: Includes longevity and disability for the salaries in line 5000 5870 Staff Development funds used within Instructional (5000) programs Support Services (6000) Instructional Staff(6200) 6942 Improvement of Instructional Services: Includes salaries and supplements for staff members of the curriculum division, and office supplies and staff development Administrative (6900) 6910 Board of Education: Includes board membership dues, audit and legal fees, and workshop expenses 6941 Executive Administration: Includes salaries and supplements for the Superintendent and Superintendent's office personnel, and office supplies and materials 6390 Other Administration Support School Administration(6400) 6410 Office of the Principal: Includes the salaries and supplements for principals and assistant principals, and travel,postage,telephone, supplies, and materials expenses for schools D-3 Appendix D Operating Budget Line Descriptions Business Support (6500) 6510 Direction of Business Support Services: Includes salaries and supplements for Support Services office personnel, staff development, and supplies 6520 Fiscal Services: Includes salary and supplements for Finance department staff, contracted services, administrative postage and supplies 6540 Operation of Plant: Includes custodian salaries and supplements, and custodial supplies, utilities, and insurance 6550 Transportation of Pupils: Includes salaries and supplements for Transportation department, bus monitors and bus drivers, and office supplies and materials 6570 Internal Services: Includes salaries and supplements for mail delivery clerk and printer, and printing supplies and materials 6580 Maintenance of Plant: Includes maintenance departments salaries and supplements, and all maintenance materials, supplies and contracted services Central Support (6600) 6620 Planning, Research, Development and Evaluation Services: Includes supplies, and materials for planning and research 6630 Community Relations and Information Services: Includes salaries and supplements for Administrative Assistant to the Superintendent and support personnel, and office supplies, and materials 6640 Human Resources: Includes salaries and supplements for Human Resources office employees, and personnel operating expenses such as advertising and recruiting D-4 Appendix D Operating Budget Line Descriptions Support Services Employee Benefits (6900) 6910 Other Support Services - Employee Benefits: Includes social security, retirement, health insurance, workman's compensation, and unemployment for all of the salaries in line 6000 6920 Other Support Services - Additional Pay: Includes longevity and disability for the salaries in line 6000 6930 Staff Development funds used within Support(6000)programs Community Services (7000) 7000 Regular Community Services: Includes costs associated with Volunteers in Schools program, except fringe benefits 7910 Other Community Services: Includes.Volunteer in Schools fringe benefits Other 8200 Charter Schools: Local dollars per student sent to Charter Schools for residents of the district 9990 Contingency: Includes appropriations for use in circumstances not completely foreseen D-5 Appendix E Recurring Capital Outlay Budget Description and Explanation of Line Items 9000 Capital Outlay: Expenditures for acquiring fixed assets, including land or existing buildings, improvements of grounds,initial equipment,additional equipment, and replacement of equipment. Do not include any costs which may be coded one or more specific purpose functions. (i.e., purchase of ransportation equipment would be coded to 6550, maintenance equipment would be coded to 6580 etc. E-1