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Home My WebLink AboutAttachment B. Chapel Hill Carrboro City Schools Board of Education FY2018-19 Budget Request and CIPAGENDA ITEM # 2 ATTACHMENT B HWEL HILL ORO CITY SCHOOLS April 16, 2018 TO: Ms. Bonnie Hammersley Orange County Manager FROM: Todd LoFrese Assistant Superintendent, Support Services RE: 2018 -19 Chapel Hill — Carrboro City School's Budget Request The Chapel Hill — Carrboro City School's ( CHCCS) Board of Education is submitting its 2018- 19 Budget Request documents to you for submission to the Orange County Board of Commissioners. The district is requesting $3,136,849 in additional revenue for the next school year which is estimated to be a $253 per pupil increase. Our budget book is attached. The CHCCS Board authorized the Superintendent, during the budget approval on April 5, 2018, to include a request to the Orange County Commissioners to increase the district tax by $.0273 per $100 property valuation (up to a total assessment of $0.2281 per $100 of property valuation), as needed, to fully fund our budget request. The Orange County Commissioners requested information about the living wage and contracted services in our district. Based on our 2017 bid, attached is a document which outlines the cost of converting our current custodial contracts to the Orange County living wage. We will provide details of our budget request during our April 24th presentation to the Commissioners. Please let us know if additional information is needed. cc: Gary Donaldson Paul Laughton Attachments: 2018 -19 Board's Requested Budget Book 2017 Custodial Services Living Wage Bid Document Lincoln Center, 750 S. Merritt Mill Road • Chapel Mill, NC 27516 -2878 • (919) 967 -8211 • www.chccs.k12.nc.us AGENDA ITEM # 2 ATTACHMENT B This page intentionally left blank. GENDA-ITEM, #-2 ATTACHMENT B L HILL- BORO C I T Y S C H 0 0 L S - 'k, Board of Education's Budget Request 2018-2019 April 5, 2018 TABLE OF CONTENTS Budget Message Budget Message Organizational Chart Board Members and Principal Officials Principals Budget Calendar 201 5 -19 Budgets Combined Operating Budget Local Revenue Projections Local Fund Budget Summary 2018 -2019 Continuation & Expansion Budget Local Fund Revenue History State Fund Revenue Projection State Fund Budget Summary Federal Fund Revenue Projection Federal Fund Budget Summary Community Schools Budget Summary Child Nutrition Budget Summary Recurring Capital Budget Summary Capital Improvement Plan 2018 -2028 Capital Investments Plan AGENDA ITEM # 2 ATTACHMENT B 0 8 1 -1 1 -5 1 -6 1 -7 1 -8 2 -1 2 -2 2 -3 2 -5 2 -6 2 -7 2 -8 2 -11 2 -12 2 -14 2 -16 2 -18 3 -1 Statistical Profile Appendix Chapel Hill - Carrboro City Schools: Financial Perspective -All Fund Types Net Assets by Component Changes in Net Assets Governmental Funds (Changes in Fund Balances) Governmental Fund (Fund Balances) Proprietary Fund -Food Services Operations (Revenues by Source Proprietary Fund -Food Service Operations (Expenses by Category Average Daily Membership Student Statistics Operational Expenditures Per Pupil Full -time Employees School Building Data Local Allotment Formulas State Allotment Formulas Revenue Sources Glossary Description of Operating Budget Function Codes Description of Recurring Capital Budget Categories 11 AGENDA ITEM # 2 ATTACHMENT B 4 -1 4 -2 4 -3 4 -5 4 -6 4 -7 4 -8 4 -9 4 -10 4 -11 4 -12 4 -13 A -1 B -1 C-1 D -1 E -1 AGENDA ITEM # 2 ATTACHMENT B BUDGET MESSAGE AGENDA ITEM # 2 ATTACHMENT B Chapel — Hill Carrboro City Schools 2018 -19 Operating Budget Message To date the General Assembly has not determined the 2018 -19 State budget that will be allocated to the respective school systems. The district has developed its operational plan using projections of the state mandates and continuation needs. Expansion budget requests have been deliberated upon and are also included. The following information provides the details of our budget for 2018 -19. Student Enrollment Levels, Special District Tax, and Other Revenue Chanizes We always begin our budget process considering our enrollment projections. State enrollment projections determine both state and local funding levels. We have now received the state projections and it is estimated that our enrollment will increase by 234 students next year. Assuming the county will fund this growth at the current per pupil, we would receive an additional $933,894 in our county appropriation next year. An additional $346,393 of revenue growth is also estimated from the inflationary increase in the special district tax. We are also anticipating an increase in our miscellaneous revenues of $175,000. Our estimated revenue increase for next year is $1,455,287. Mandated Cost Increases and Continuation of Current Services The Superintendent's recommended budget includes mandated cost increases and continuation expenses for medical insurance and retirement match, along with a placeholder for an anticipated state pay raise for teachers and other public school employees. We anticipate teachers receiving on average a 6.9% pay raise and all other employees receiving a $1,000 increase. Based on this increase all employees in the district will be paid at least the county's living wage rate. The district's budget request includes funding to provide the state mandated raise for locally paid teachers and all other locally paid employees, including the increase in the local supplement for state -paid personnel, classified employees, and administrators. At this time we have placed $2,345,731 in our request to fund these anticipated increases in the local portion of employees' salaries. Cost increases for the employer retirement match ($500,000) and health insurance payments ($211,500) for locally paid employees are also part of our request. Anticipated state salary mandates, retirement matches, and health insurance matches total $3,057,231. This number represents our continuation budget which is the amount of additional funding necessary to continue current operations. Recommended Expansion Requests We received over $3 million in budget requests from our program managers and schools. While these all represent legitimate identified needs, we recommend holding the line on the majority of the requests since our anticipated continuation expenses are significant. In addition, we are also seeking county support for the next phases of our capital improvement plan and we are seeking increased capital funding to maintain our existing inventory of school facilities. We therefore limited our requests to priorities that support the four categories identified in our strategic planning process, whole child, human capital, family and community engagement, and organizational structure. AGENDA ITEM # 2 ATTACHMENT B Middle School Gifted Specialists (Strategic Plan Whole Child Goal): Prior to the start of the 2016 -17 school year, the number of middle school gifted education specialists (GES) were reduced from four to two. Although approximately 30% of middle school students are identified as academically or intellectually gifted (AIG), each school is now allotted .5 GES. Our current instructional focus is on shoring up core instruction to ensure we are meeting the academic needs of all students. Through providing on -going differentiation support to teachers, developing and supporting the implementation of differentiated education plans and working directly with students, GES play a significant role in ensuring AIG students grow academically. Having a full - time GES at each school would provide a much - needed structure to improve AIG service delivery and allow administrators to build teacher capacity in differentiation by leveraging the GES's expertise. We request funding to hire two additional specialists at an approximate cost of $164,944. Elementary Teacher Assistants (Strategic Plan Human Capital Goal): Over the past several years, state cuts have been made to the teacher assistant allocation. Despite redirecting local f coding to offset state reductions, we were eventually forced to make cuts to elementary teaching assistants at the upper grade levels (Grades 4 and 5). We once provided 1 teacher assistant for every 2 classrooms, whereas now we can only provide 1 teacher assistant for every 4 classrooms. While schools have been managing, the reduction in upper grade teacher assistants has created hardships in many areas including creating barriers to support classroom instruction. Reduced support levels impact our teachers' resources to provide small group instruction, participate in professional development, and receive adequate planning time. Principals also have to balance competing needs and, at times, have moved Grade 3 teacher assistants to cover upper grade classrooms based on the needs of the students. This reduces support for Grade 3 teachers and students during the critical "Read to Achieve" year. In 2016 -17 the Board also approved the elimination of each elementary school's media assistant position due to local budget shortfalls. At the time our principals felt this reduction was manageable and would not result in media center schedule changes or closures. Our Director of Digital Learning and Library Services worked with elementary principals and media specialists to ensure that our media centers continued to have flexible access and that media specialists received collaborative planning time. Teacher assistants were provided training to assist with book checks and other media functions and our volunteers department has helped coordinate additional support for the schools' media center. While these efforts have mitigated the loss, challenges exist for some schools and students, especially with circulation. We are recommending that the Board request additional funding for each elementary school to receive a flex teacher assistant position. This position could be used to provide additional classroom teacher assistant support or to provide media center support. Employees in these positions would be required to be licensed bus drivers to provide additional support to transportation staffing challenges. The total estimated cost for 1 I flex teacher assistant/drivers totals $427,761. Teacher Assistant Professional Days (Strategic Plan Human Capital Goal): During the great recession, the district eliminated 5 days of employment for every teacher assistant. This means 2 AGENDA ITEM # 2 ATTACHMENT B that teacher assistants do not work on the majority of in- service days prior to the start of school. Opportunities for teacher assistant professional development are limited. Our most recent attempts to provide training in restorative practices, technology, and special populations (English language learners and exceptional children) were lost due to inclement weather. We recommend that the Board restore five teacher assistant professional days at an estimated cost of $231,700. Classified Local Hiring Supplement (Strategic Plan Human Capital Goal): Years of stagnant wages for school employees have resulted in many district positions being below market rate, especially at the entry level. Combined with low unemployment, many classified positions remain unfilled, including technology positions, bus driver positions, and all categories of maintenance positions. The district currently offers classified employees a 5.5% local supplement after they have completed their first year of employment. It is recommended that we implement a 4.5% local supplement for all newly hired classified employees at an estimated cost of $200,000. Maintenance Budget Shortfalls (Strategic Plan Organizational Structure Goal): Other essential operational costs have continued to experience inflationary increases over the past several years while our budgets have remained flat. A variety of areas including refuse removal, municipal fees, and maintenance service contracts (HVAC, Fire Systems, & Security) are now routinely running deficits which ultimately requires us to redirect funding designated for other purposes. Our budget request includes $133,000 to fund these operational budgets lines. Middle School Behavioral Support Program (Strategic Plan Whole Child Goal): The district does not currently have a program to support students at the middle school level in need of an alternative setting due to significant and externalizing emotional behaviors. We are recommending establishing a district -wide program at one of our middle schools. This program will focus on providing supports and interventions to ensure that students can access the curriculum and engage in learning activities. The program will require a certified exceptional education teacher and 2 teacher assistants, in addition to needed supplies to start up a classroom. We recommend that the Board request funding for the middle school behavioral support program at an estimated cost of $158,500. Mental Health Professionals (Strategic Plan Whole Child Goal): High Schools have requested additional funding for mental health professionals in our schools. These positions would help identify, assess, arrange for and/or provide services to students in need of mental health treatment and support. Depending on the specific needs of each school either school psychologists or clinical social workers would be hired to provide additional mental health services and support. We recommend that the Board request funding for 3 mental health professionals at an estimated cost of $219,000. Fund Balance We currently estimate our fiscal year end unassigned fund balance at $6.9 million which is approximately $2.7 million above our target of 5.5% or $4 million. The district historically has assigned $1 million to balance the budget. Over the past few years, that amount has varied as the Board and district navigated the recession and funding uncertainties. Our budget recommendation includes the historically assigned $1 million. We recommend reserving the 3 AGENDA ITEM # 2 ATTACHMENT B $2.7 million of undesignated fund balance for our major capital projects since construction costs continue to increase rapidly and we have tremendous capital infrastructure needs. Other Information Last year, the Board approved a new policy that ensures all CHCCS employees are paid a living wage. Employee wage increases were already implemented through the prior year's budget process. The new policy also includes a provision for service contracts that have displaced or may displace district staff. While legally we cannot require that contractors pay their employees a living wage, we can ask for proposals to include it. We included this provision in our custodial cleaning bids that were opened last spring and as part of our budget request to the County Commissioners. Unfortunately we did not receive sufficient county funding and were unable to implement this. We estimate that an additional $700,000 would be needed to fund a living wage for custodial and child nutrition service contracts Summary The Superintendent's recommended budget includes continuation and expansion requests totaling $4,592,136. After accounting for the inflationary increase to the special district tax and for other revenue changes, the total additional funding request to the county would be $3,136,849 or 2.93 cents on the tax rate. This would necessitate a $253 per pupil increase to fully fund our request. Our district continues to be grateful to the Orange County Commissioners for their strong support of education. We will continue to be good stewards of our resources and maintain our commitment to provide a quality education for all the students we serve. Respectfully, CHCCS Superintendent and Board of Education 4 AGENDA ITEM # 2 ATTACHMENT B 2015 -2019 - Central Office Leadership Team (COLT) Superintendent's Office Pam Baldwin Erika Newkirk Sherri Morris Jeff Nash Scott Fearington Julie Hennis Instructional Services Division Rydell Harrison Diane Villwock Sheldon Lanier Darlene Ryan Debby Atwater Elaine Watson -Grant Alisha Schiltz Brenda Whiteman Camille House Vacant Laverne Mattocks Christy Stanley Debby Atwater Kathi Breweur Scarlett Steinert Alisha Schiltz Phil Holmes Shauna Martin Misti Williams Kerry Moore Thea Wilson Roslyn Moffitt Helen Atkins Sharon Leplin, Interim Janet Cherry Linda Joseph Angela Coachman David Bouldin Thea Wilson Support Services Division Todd LoFrese Daniel Curry- Corcoran Doug Noell Debby Atwater Dave Scott Ruby Pittman Jonathan Scott Bill Mullin Liz Cartano Brad Johnson Catherine Mau Superintendent Senior Executive Director, Human Resources Director, Talent Acquisition & HR Programming Executive Director, Community Relations Director, Community Schools (Elementary and Middle After - School) Coordinator, Volunteers Assistant Superintendent, ISD & BRMA Executive Director, Assessment and Research Director, Equity and AVID Executive Director, Elementary Schools & Special Programs Director, Digital Learning and Library Services Director, Elementary Instruction Coordinator, MTSS Coordinator, Arts (PIT) Coordinator, Gifted Education /2e Coordinator, Dual Language & World Language Executive Director, Secondary Schools, Student Services, & Middle College Director, Secondary Instruction Director, Digital Learning and Library Services Director, CTE Director, Athletics & Healthful Living Coordinator, MTSS Executive Director, Prof. Learning & Talent Development Coordinator, Professional Learning Executive Director, Leadership & Federal Programs Director, HeadStart/Pre -K Coordinator, Preschool Disabilities /Early Intervention Director, Title I, Family & Community Engagement Coordinator, ELL Senior Executive Director, EC and System of Care Director, System of Care Coordinator, Nurses and Homebound Coordinator, EC General Curriculum Coordinator, EC Compliance and Educational Programs Coordinator, Preschool Disabilities /Early Intervention Assistant Superintendent, Support Services Chief Technology Officer Director, IT Operations Director, Digital Leaming and Library Services Director, Technical Services Senior Executive Director, Budget & Finance Director, Accounting Executive Director, Facilities Management Director, Child Nutrition Director, Transportation Coordinator, Student Enrollment 1 -5 AGENDA ITEM # 2 ATTACHMENT B CHAPEL HILL - CARRBORO CITY SCHOOLS Board of Education Members and Principal Officials Rani Dasi, Chair Margaret Samuels, Vice Chair James Barrett Joal Broun Amy Fowler Pat Heinrich Mary Ann Wolf Dr. Pamela Baldwin, Superintendent Rydell Harrison, 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 5, 2018 1 -6 AGENDA ITEM # 2 ATTACHMENT B Chapel Hill — Carrboro City Schools Principals Principals Jillian Laserna Carrboro Elementary School Arrica DuBose Seawell Elementary School Pamela McCann Estes Hills Elementary School Cheryl Carnahan, Interim Kate Caggia Emily Bivins Patrenia McDowell Amy Rickard Coretta Sharpless Janice Croasmun Crystal Epps Monica Bintz Robert Bales Drew Ware Stephon Goode Beverly Rudolph Eileen Tully Sulura Jackson John Williams Marny Ruben Ephesus Road Elementary School Glenwood Elementary School Frank Porter Graham McDougle Elementary School Morris Grove Elementary School Northside Elementary School Rashkis Elementary School Scroggs Elementary School Culbreth Middle School McDougle Middle School Phillips Middle School Smith Middle School Carrboro High School East Chapel Hill High School Chapel Hill High School Phoenix Academy High School Hospital School, UNC Hospital 1 -7 AGENDA ITEM # 2 ATTACHMENT B Chapel Hill - Carrboro City Schools 2018 -19 Budget Development Calendar December 1, 2017 Kick off budget request process with schools and departments December 14, 2017 Budget Subcommittee Meeting January 17, 2018 Schools and Administrative Department submit new budget requests January 22, 2018 District budget requests for 2018 -19 presented to the Cabinet February 13, 2018 Superintendent presents preliminary budget information to Board of Education, Lincoln Center, Chapel Hill, NC at 7:00 pm March 1, 2018 Superintendent presents recommended budget on Superintendent Report, Lincoln Center, Chapel Hill, NC at 7:00 pm March 15, 2018 Board of Education work session and public hearing on the budget, Lincoln Center, Chapel Hill, NC at 7:00 pm April 5, 2018 Board of Education approves budget to be submitted to the County Commissioners, Lincoln Center, Chapel Hill, NC at 7:00 pm April 24, 2018 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 3, 2018 County Manager Presents 2018 -19 Recommended Annual Operating Budget to County Commissioners, Southern Human Services, Chapel Hill, NC at 7:00 pin May 10, 2018 County Commissioners' Public Hearing, Hillsborough Commons (Whitted Bldg), Hillsborough, NC at 7:00 pm May 17, 2018 County Commissioners' Budget Public Hearing, Southern Human Services, Chapel Hill, NC at 7:00 pm May 24, 2018 County Commissioners' Budget Work Session, Hillsborough Commons (Whiffed Bldg), Hillsborough, NC at 7:00 pm 1 -8 AGENDA ITEM # 2 ATTACHMENT B Chapel Hill - Carrboro City Schools 2018 -19 Budget Development Calendar May 31, 2018 County Commissioners' Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm June 7, 2018 County Commissioners' Budget Work Session, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm June 12, 2018 County Commissioners/Budget Work Session, Hillsborough Commons (Whiffed Bldg) Hillsborough at 7:00 pm June 19, 2018 County Commissioners approve budget at regular meeting, Southern Human Services Center on Homestead Road, Chapel Hill at 7:00 pm July, 2018 Board of Education approves Budget resolutions for all Fund Codes 1 -9 AGENDA ITEM # 2 ATTACHMENT B 2018 -19 BUDGETS AGENDA ITEM # 2 ATTACHMENT B Combined Operating Budget Revenues and Expenditures REVENUE 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ Total Local Revenue 74,772,735 76,217,743 76,373,370 76,373,370 80,965,506 80,965,506 Total State Revenue 62,781,623 63,809,549 65,592,230 65,592,230 68,734,536 68,734,536 Total Federal Revenue 4,584,314 4,219,124 4,213,178 4,213,178 4,109,000 4,109,000 TOTAL REVENUE $ 142,138,672 $ 144,246,416 $ 146,178,778 $ 146,178,778 $ 153,809,042 $ 153,809,042 ALLOCATIONS INSTRUCTIONAL PROGRAMS 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ Regular Instructional Programs $ 66,976,283 $ 64,747,507 $ 67,894,633 $ 67,894,633 $ 71,589,310 $ 71,589,310 Special Programs 22,290,542 23,056,460 23,126,554 23,126,554 24,292,976 24,292,976 Alternative Prog. and Services 5,816,493 5,936,127 6,268,408 6,268,408 6,595,143 6,595,143 Co- Curricular Activities 1,752,313 2,310,090 2,087,832 2,087,832 2,129,239 2,129,239 School Leadership 4,785,239 5,157,182 7,131,073 7,131,073 7,431,109 7,431,109 School Based Support Services 12,960,817 14,403,656 12,161,253 12,161,253 12,722,363 12,722,363 Other 950,408 1,227,669 956,003 956,003 965,053 965,053 TOTAL INSTRUCTIONAL FROG. 115,532,094 116,838,691 119,625,755 119,625,756 125,725,192 125,725,192 SUPPORT SERVICES 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ Instructional Support Services 3,217,304 3,405,333 3,242,929 3,242,929 3,599,024 3,599,024 Administrative Leadership 3,542,244 2,604,345 3,401,222 3,401,222 3,801,210 3,801,210 Technology Support Services 2,197,086 2,368,435 2,258,718 2,258,718 2,309,561 2,309,561 Operational Support Services 13,219,363 12,940,473 13,721,289 13,721,289 14,276,712 14,276,712 Financial and Human Services 21217,730 2,142,846 2,283,925 2,283,925 2,304,576 2,304,576 TOTAL SUPPORT SERVICES 24,393,727 23,461,432 24,908,083 24,908,083 26,291,083 26,291,083 OTHER SERVICES Community Relations 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 266,620 229,347 273,035 273,035 276,224 276,224 Charter School Funds 733,230 682,573 646,542 646,542 646,542 646,542 Child Nutrition Supp./Transfers 270,000 271,106 270,362 270,362 270,000 270,000 State Textbooks 355,000 355,000 400,000 400,000 Other 943,000 1,001,246 100,000 100,000 200,000 200,000 TOTAL OTHER SERVICES 2,212,850 2,184,272 1,644,939 1,644,939 1,792,766 1,792,766 ITOTAL OPERATING EXPENSES 1 $ 142,138,672 1 $ 142,484,395 1 $ 146,178,77$ 1 $ 146,178,77$ 1 $ 153,809,042 1 $ 153,809,042 Per Pupil Expenditures 1 $ 11,614 1 11,784 1 $ 12,021 1 $ 12,021 1 $ 12,410 1 $ 12,410 Orange County Budget Office form 2 -1 AGENDA ITEM # 2 ATTACHMENT B CHAPEL HILL - CARRBORO CITY SCHOOLS 2015 -2019 Local Fund Revenue Projections Requires a $253 Per Pupil Increase Projected Student Enrollment 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ State projection of Students 12,017 12,130 12,239 12,239 12,348 12,474 Less: Out -of- County Tuition Paid (241) (241) (241) (241) (242) (242) Existing Charter School students 217 217 1 162 162 162 162 Total County Resident Students 11,993 12,106 12,ifi0 12,160 12,268 1 12,394 County Appropriation 3,868 1 3,868 1 3,991 1 3,991 1 4,287 4,244 Special District Tax $ 1,870 1 $ 1,876 1 $ 1,899 1 $ 1,899 1 $ 1,911 $ 1,891 LOCAL REVENUES 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ County Appropriation 46,388,977 46,388,977 48,530,521 48,530,521 52,592,916 52,600,136 Special District Tax 22,425,758 22,705,755 23,092,849 23,092,849 23,439,242 23,439,242 Prior Year Special District Tax 250,000 96,697 125,000 125,000 125,000 125,000 Health and Safety Funding 1,920,000 1,970,144 1,920,000 1,920,000 1,920,000 1,920,000 Sales Tax Revenue 75,000 110,011 75,000 75,000 75,000 75,000 Tuition - Regular School 170,000 197,249 170,000 170,000 170,000 170,000 Tuition - Preschool 440,000 591,784 500,000 500,000 500,000 500,000 Fines & Forfeitures 330,000 389,666 330,000 330,000 330,000 330,000 ABC Revenue 40,000 45,000 45,000 45,000 45,000 45,000 Interest Earned on Investments 25,000 59,843 25,000 25,000 50,000 50,000 Medicaid Reimbursements 300,000 569,931 300,000 300,000 450,000 450,000 Miscellaneous Revenue 150,000 282,953 150,000 150,000 158,348 151,128 Disp. of Fixed Asset 4,467 Insurance Settlement Indirect Cost 110,000 107,266 110,000 110,000 110,000 110,000 Trf. from other Fund Codes 250,000 Appropriated Fund Balance 2,148,000 2,448,000 1,000,000 1 1,000,000 1,000,000 1,000,000 TOTAL LOCAL REVENUES $ 74,772,735 $ 76,217,743 $ 76,373,370 1 $ 76,373,370 $ 80,965,506 $ 80,965,506 Budget Increase $ 4,592,136 Budget Assumptions 1. Appropriation is based on district's projected student enrollment of 234 new students. 2. Appropriation is based on district's projected student enrollment for 18 -19. Projections assume the County will fund growth. 3. The county ad valorem tax one cent valuation amount is $1,781,692. The special district tax rate will remain at $20.08. 4. Charter student funding will remain at 162 students. 5. Carol Woods contribution of $30,000 will be continued. It is reflected in the miscellaneous revenue budget. 6. The Board will appropriate $1,000,000 to balance the 2018 -19 budget. 7. Alcohol and Beverage Commission grant in the amount of $45,000 is expected in 2018 -19. 2 -2 AGENDA ITEM # 2 ATTACHMENT B Local Fund Budget Summary Summary by Purpose Code INSTRUCTIONAL 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 5110 Regular Instructional Services 22,290,167 21,442,879 21,459,182 21,459,182 23,406,050 23,406,050 5112 Cultural Arts Services 169,653 77,754 175,908 175,908 180,073 180,073 5113 Physical Education Curricular Services 336,438 43,753 347,714 347,714 366,385 366,385 5114 Foreign Language Curricular Services 38,393 37,986 39,734 39,734 41,800 41,800 5116 Homebound /Hospitalized Curricular Ser. 150,020 135,775 153,758 153,758 160,733 160,733 5120 CTE Curricular Services 465,997 497,250 486,327 486,327 509,666 509,666 5210 Special Populations Services 9,235,583 9,300,037 9,579,738 9,579,738 10,074,315 10,074,315 5211 EC Homebound Curricular Services 6,304 167 6,556 6,556 6,556 6,556 5220 CTE Children w /Disabillities Curricular 14,035 65,845 14,401 14,401 14,529 14,529 5230 Pre -K Children w /Disabilities Curricular 486,877 578,694 505,610 505,610 525,296 525,296 5240 Speech and Language 561,447 921,164 582,818 582,818 610,631 610,631 5260 Academically Gifted 1,138,441 1,009,322 1,078,350 1,078,350 1,309,607 1,309,607 5270 ESL Services 1,441,962 1,944,151 1,807,631 1,807,631 1,883,739 1,883,739 5310 Alternative Instructional Services 92,786 137,563 96,036 96,036 100,320 100,320 5320 Attendance /Social Work Services 1,101,069 1,059,664 1,489,559 1,489,559 1,782,826 1,782,826 5330 Remedial and Supplemental 475,448 459,797 452,775 452,775 395,842 395,842 5340 Pre -K Services 644,160 643,220 950,064 950,064 987,674 987,674 5353 Summer School 109,329 61,492 12,248 12,248 12,369 12,369 5404 School Building Support 1,982,788 2,039,813 1,028,060 1,028,060 2,206,271 2,206,271 5410 Principal's Office 1,225,024 1,241,177 2,089,769 2,089,769 1,238,013 1,238,013 5420 Assistant Principal 1,004,292 1,232,747 1,226,998 1,226,998 1,061,267 1,061,267 5501 Athletics 1,132,467 1,656,626 1,219,535 1,219,535 1,249,989 1,249,989 5502 Cultural Arts 163,350 210,390 169,335 169,335 174,491 174,491 5503 School Clubs /Student Organizations 307,829 323,116 310,295 310,295 313,255 313,255 5504 Before /After School Care 148,667 119,958 388,667 388,667 391,504 391,504 5810 Education Media 935,337 1,208,557 970,976 970,976 1,021,475 1,021,475 5820 Student Accounting 546,835 765,506 1 569,258 569,258 594,506 594,506 5830 Guidance Services 2,119,867 1,822,804 2,655,476 2,655,476 2,772,594 2,772,594 5840 Health Services 2,347,152 2,654,005 2,430,503 2,430,503 2,568,659 2,568,659 5841 ABC /Health Services 40,000 42,635 45,000 45,000 45,000 45,000 5850 Safety and Security 1,364,912 1,346,842 1,399,526 1,399,526 1,422,981 1,422,981 5860 Instructional Technology 393,756 529,425 410,262 410,262 435,383 435,383 5870 Staff Development 591,892 636,589 592,099 592,099 592,443 592,443 5890 Volunteer Services 303,516 332,023 308,904 308,904 317,610 317,610 5000 TOTAL INSTRUCT.SERVICES 53,365,792 54,578,727 55,053,071 55,053,071 58,773,850 58,773,850 SUPPORT SERVICES 6110 Regular Curricular Support 1,163,458 1,261,481 1,179,674 1,179,674 1,443,110 1,443,110 6113 Physical Education Support 102,193 103,881 104,377 104,377 106,670 106,670 6115 Technology Curricular Support 115,260 115,541 1 117,680 117,680 1 120,095 120,095 6120 CTE Curricular Support 114,446 120,258 116,837 116,837 119,252 119,252 6100 Sub -total Regular Instruction Support 1,495,357 1,601,161 1,518,568 1,518,568 1,789,127 1,789,127 2 -3 AGENDA ITEM # 2 ATTACHMENT B Local Fund Budget Summary Summary by Purpose Code SUPPORT SERVICES (continued) 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 6201 Children w /Disabilities Support 203,948 110,470 210,653 210,653 217,907 217,907 6207 ESL Support 144,080 148,355 145,431 145,431 147,202 147,202 6200 Sub -total Special Populations Support 348,028 258,825 356,084 356,084 365,109 365,109 6304 Pre -K ReadinesslRemedial Services 55,846 41,640 57,433 57,433 59,125 59,125 6300 Sub -Total Admin. Staff /Alternative Prog. 55,846 41,640 57,433 57,433 59,125 59,125 6400 Technology Support 2,197,086 2,192,582 2,258,718 2,258,718 2,309,561 2,309,561 6510 Telephones 509,951 258,943 509,951 509,951 509,951 509,951 6520 Printing and Copying Services 511,749 446,330 511,767 511,767 511,788 511,788 6530 Public Utility and Energy Sery (new) 3,308,586 3,001,777 3,264,376 3,264,376 3,264,376 3,264,376 6540 Custodial Services 1,551,289 1,122,072 1,609,250 1,609,250 1,619,513 1,619,513 6550 Transportation 890,554 1,159,121 1,083,063 1,083,063 1,304,564 1,304,564 6580 Maintenance of Plant 2,948,044 2,907,628 3,046,198 3,046,198 3,295,903 3,295,903 6500 Sub -total Operational Support 9,720,173 8,895,871 10,024,605 10,024,605 10,506,094 10,506,094 6611 Financial Services 945,171 1,046,113 975,886 975,886 987,926 987,926 6613 Risk Management 311,000 325,616 315,665 315,665 315,665 315,665 6621 Human Resource Services 961,559 771,117 992,374 992,374 1,000,985 1,000,985 6600 Sub -total FinanciallHuman Resources 2,217,730 2,142,846 2,283,925 2,283,925 2,304,576 2,304,576 6720 Research and Evaluation 444,141 450,781 454,960 454,960 459,263 459,263 6700 Sub -total Student Accountability 444,141 450,781 454,960 454,960 459,263 459,263 6910 Board or Education 65,594 76,880 65,658 65,658 65,658 65,658 6920 Legal Services 100,000 148,140 100,000 100,000 100,000 100,000 6930 Audit Services 60,000 60,121 60,000 60,000 60,000 60,000 6941 Office of the Superintendent 320,209 318,897 818,423 818,423 830,588 830,588 6942 Assistant Supt of Instruction 1,377,733 721,734 1,127,484 1,127,484 1,130,846 1,130,846 6943 Assistant Supt of Supp Sery 937,195 796,866 849,863 849,863 863,944 863,944 6950 Public Relations 266,620 229,347 273,035 273,035 276,224 276,224 6900 Sub -total Other Support 3,127,351 2,351,985 3,294,463 3,294,463 3,327,260 3,327,260 7200 Nutrition Services 6000 TOTAL SYSTEMWIDE SUPPORT 19,605,712 17,935,689 20,248,756 20,248,756 21,120,115 21,120,115 TRANSFERS 8100 Charter School Funds 733,230 582,573 646,542 646,542 646,542 646,542 8100 Child Nutrition Transfers 225,000 225,000 225,000 225,000 225,000 225,000 8100 Other Transfers 200,000 90,632 200,000 200,000 200,000 200,000 8400 Intrafund Transfers 643,000 943,000 TOTAL LOCAL FUND BUDGET 74,772,735 74,455,624 76,373,370 76,373,370 80,965,506 80,965,506 Orange County Budget Office form 2 -4 AGENDA ITEM # 2 CHAPEL HILL - CARRBORO CITY SCHOOLSATTAC H M E NT B - , 2018 -2019 CONTINUATION/EXPANSION BUDGET REQUEST 2018 -19 DPI Student Enrollment Projection 12,474 2017 -18 DPI Student Enrollment Projection 12,239 Projected Student Enrollment Growth 235 Add: Projected Charter Students 162 Less: Out -of- District Students 242 TOTAL STUDENT BILLING BASE 12,394 LOCAL FUND EXPENSES: State/Federal Mandates Amount Potential State pay raises: 6.9% Teacher Pay raise - base pay including benefits $ 1,488,731 $1000 Pay Raise for all other Locally -paid employees ( incl. benefits, supplements, PFP) 857,000 Increase in employer state retirement match from 17.13% to 18.44% 500,000 Increase in employer health insurance match from $5,984 to $6,104;currently budget at $5869 211,500 Subtotal S 3,057,231 TOTAL CONTINUATION REQUESTS S 3,057,231 Prioritv Expansion Reauests Gifted Specialists - Additional .5 FTE for each middle school, 2.0 FTEs $ 164,944 Additional TA/Bus Driver position for each elementary school, 11 FTEs 427,761 Additional 5 days for teacher assistants 231,700 Implementation of classified hiring local supplement @ 4.5% 200,000 Inflationary budget increase for Facilities Department 133,000 Middle School Behavior Support Program 1 teacher and 2 teacher assistants 158,500 Clinical social workers for each traditional high school to provide mental health support 219,000 TOTAL EXPANSION REQUESTS $ 1,534,905 GRAND TOTAL OF CONTINUATION AND EXPANSION REQUESTS $ 4,592,136 LESS PROJECTED LOCAL FUND REVENUE INCREASES: County Appropriation for student growth (234 x $3,991) $ 933,894 1.5% Inflationary increase in Special District Tax Revenue 346,393 Net Change in all other Local Revenues - estimate 175,000 GRAND TOTAL - REVENUES $ 1,455,287 BUDGET EXCESS /(DEFICIT) $ (3,136,849) The ad valorem tax rate for 2017 -18 generates $1,781,692 per $.01 increase. The district receives 60% of the revenue increase or $1,069,015. A 2.93 cents tax rate would be required to fund the $3,136,849 shortfall. A $253 per pupil increase is required. The special district tax rate for 2017 -18 generates $1,150,042 per $.01 increase. The district tax would need to increase by $.0273 cents to a new rate of $.2281 to fully fund the revenue shortfall. 2 -5 AGENDA ITEM # 2 ATTACHMENT B Local Fund Revenue History Year County Appropriation Per Pupil Increase Special District Tax per $100 Value District Tax District Tax Per Pupil 1,057 1990 -91 1,175 118 0.1775 1991 -92 1,310 135 0.1735 1992 -93 1,310 - 0.1735 1993 -94 1,363 53 0.1575 1994 -95 1,451 88 0.1540 1995 -96 1,571 120 0.1540 1996 -97 1,782 211 0.1900 1997 -98 1,889 107 0.1790 1998 -99 2,040 151 0.1920 1999 -00 2,256 216 0.2200 2000 -01 2,395 139 0.2200 2001 -02 2,437 42 0.2020 2002 -03 2,516 79 0.1920 2003 -04 2,566 50 0.2000 2004 -05 2,623 57 0.2000 2005 -06 2,796 173 0. 1834 2006 -07 2,957 161 0.1885 2007 -08 3,069 112 0.2035 2008 -09 3,200 131 0.2300 2009 -10 3,096 (104) 0.1884 1,593 2010 -11 3,096 - 0.1884 1,571 2011 -12 3,102 6 0.1884 1,605 2012 -13 3,167 65 0.1884 1,577 2013 -14 3,269 102 0.2084 1,752 2014 -15 3,571 302 0.2084 1,764 2015 -16 3,697.50 126.50 0.2084 1,805 2016 -17 3,868 170.50 0.2084 1,870 2017 -18 3,991 123.00 0.2008 1,899 2018 -19 For 2018 -2019 A $.01 Special District Tax increase is estimated to generate $1,150,042 in additional revenue; same as 2017 -18. A $.01 County General Fund Property Tax rate increase is estimated to generate $1,781,692 of additional revenue; same as 2017 -18. The ad valorem tax rate is 83.77 cents per $100 of assessed valuation. * Re- valuation year of property tax values 2 -6 AGENDA ITEM # 2 ATTACHMENT B 2018 -19 State Fund Revenue Projection Orange County Budget Office form 2 -7 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ Revenue $ 62,285,457 $ 63,654,549 $ 65,237,230 $ 65,237,230 $ 68,334,536 $ 68,334,536 State Textbook Revenue 496,166 155,000 355,000 355,000 400,000 400,000 Total Revenue $ 62,781,623 $ 63,809,549 $ 65,592,230 $ 65,592,230 $ 68,734,536 1 $ 68,734,536 Orange County Budget Office form 2 -7 AGENDA ITEM # 2 ATTACHMENT B State Fund Budget Summary Summary by Purpose Code INSTRUCTIONAL 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 5110 Regular Instructional Services 37,177,301 37,918,221 39,874,162 39,874,162 41,867,870 41,867,870 5112 Cultural Arts Services 649,399 350,570 364,126 364,126 382,332 382,332 5113 Physical Education Curr. Serv. 255,888 70,010 80,986 80,986 85,035 85,035 5114 Foreign Language Curr. Serv. 326,402 206,339 217,399 217,399 228,269 228,269 5116 Homebound /Hospitalized Curr. 823,630 584,338 591,367 591,367 620,935 620,935 5120 CTE Curricular Services 3,880,768 3,303,750 3,723,970 3,723,970 3,910,169 3,910,169 5210 Children w /Disab. Curr. Serv. 4,672,474 4,726,872 5,211,564 5,211,564 5,472,142 5,472,142 5230 PreK Children w /Disability 1,271,532 51,063 - - - - 5240 Speech & Language Path. Ser. 650,678 606,432 658,374 658,374 691,293 691,293 5260 Acad /lntell. Gifted Curricular 630,506 720,996 647,916 647,916 680,312 680,312 5270 LEP Curricular Services 1,243,928 1,294,925 1,303,596 1,303,596 1,368,776 1,368,776 5310 Alternative Instructional Prog. 760,256 766,088 768,715 768,715 807,151 807,151 5320 Attendance and Social Work 638,447 536,129 568,135 568,135 596,542 596,542 5330 Remedial & Suppl. K -12 Serv. 183,829 562,383 406,425 406,425 426,746 426,746 5353 Summer School Instruction 512,389 300,853 224,451 224,451 235,674 235,674 5404 School Building Support - 56,763 47,358 47,358 49,726 49,726 5410 Principal's Office 1,616,731 1,630,786 1,745,760 1,745,760 1,833,048 1,833,048 5420 Assistant Principal 939,192 1,052,472 993,128 993,128 1,042,784 1,042,784 5810 Educational Media Services 666,273 371,894 422,032 422,032 443,134 443,134 5820 Attendance - Social Work 194,232 193,865 211,130 211,130 221,687 221,687 5_830 Guidance Services 1,619,685 1,781,019 1,605,876 1,605,876 1,686,170 1,686,170 5840 Health Services 795,730 668,363 676,298 676,298 710,113 710,113 5860 Instructional Technology 170,870 858,979 714,916 714,916 750,662 750,662 5870 Staff Development 5000 INSTRUCTIONAL SERVICES 58,408,608 58,613,110 61,057,684 61,057,684 1 64,110,568 64,110,568 SUPPORT SERVICES 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 6110 Regular Curricular Support 252,593 221,141 151,777 151,777 154,813 154,813 6120 CTE Support 46,708 143,863 48,163 48,163 49,126 49,126 6201 Children w /Disability Support 120,631 120,472 134,766 134,766 137,461 137,461 6207 LEP Support - - - 6400 Technology Support - 175,853 - - 6540 Custodial Services 2,227,658 2,305,254 2,351,409 2,351,409 2,398,437 2,398,437 5550 Transportation 1,271,532 1,738,350 1,345,275 1,345,275 1,372,181 1,372,181 6580 Maintenance - - - 6941 Office of the Superintendent 173,194 147,210 172,553 172,553 176,004 176,004 6942 Asst. Supt. for Instruction 123,866 174,077 152,860 152,860 155,917 155,917 2 -8 State Fund Budget Summary Summary by Purpose Code AGENDA ITEM # 2 ATTACHMENT B SUPPORT SERVICES 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOARD REQ 6943 Asst. Supt. for Support Serv. 110,302 126,890 132,381 132,381 135,029 135,029 6000 SUPPORT SERVICES 4,326,484 5,154,110 4,489,184 4,489,184 4,578,968 4,578,968 7200 Child Nutrition Services 45,000 46,106 1 45,362 1 45,362 1 45,000 45,000 8100 Transfers 1 (3,677) TOTAL $ 62,780,092 1 $ 63,809,649 1 L65,592,230 1 $ 65,592,230 1 L68,734,536 $ 68,734,536 Orange County Budget Office form 2 -9 AGENDA ITEM # 2 ATTACHMENT B Summary of Changes State Fund 2x18 -2419 The State retirement rate is projected to increase from 17.13% to 18.44 %. The employer health insurance match rate is projected to increase from $5,984 to $6,104. DPI has projected that the district's student enrollment will increase by 235 students from 12,239 to 12,474 students * Teacher pay raises have been projected at a 6.5% average. Other employee pay raises have been projected to increase by $1,000 per employee; the same as for 2017 -18. 2 -10 Federal Revenue AGENDA ITEM # 2 ATTACHMENT B 2018 -2019 Federal Fund Revenue Projection 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL. BUDGET ESTIMATE SUPT RECOM BOE REQ $ 4,584,314 $ 4,219,124 $ 4,213,178 $ 4,213,178 $ 4,109,000 $ 4,109,000 'No Federal Planning Allotments have been received to date. The amounts indicated are only estimates. Orange County Budget Office form 2 -11 2017 -18 Estimated Carrvover Projected 2018 -19 Federal Grant Allotments 2018 -19 Amount Projected Total PRC017 Career Technical Education - Program Improvement $ 82,000 $ - $ 82,000 PRC049 IDEA -VI -13 - Preschool Handicapped 37,000 - 37,000 PRC050 Title I 1,050.000 100,000 1,150,000 PRC060 IDEA VI-11, Handicapped 2,070,000 200,000 2,270,000 PRC070 IDEA - Early Intervening Services 70,000 70,000 PRC103 Improving Teacher Quality 221,000 10,000 231,000 PRC104 Language Acquisition - State Grant 223,000 20,000 241000 PRC1I I Language Acquisition 26,000 - 26,000 Total $ 3,779,000 $ 330,000 $ 4,109,000 Orange County Budget Office form 2 -11 AGENDA ITEM # 2 ATTACHMENT B Federal Fund Budget Summary Summary by Purpose Code INSTRUCTIONAL 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REO 5110 Regular Instructional Services $ 332,227 $ 240,627 $ 300,000 $ 300,000 $ 320,700 $ 320,700 5120 GTE Curricular Services 80,000 85,034 80,000 80,000 85,520 85,520 5210 Children w /Disabilities Curriculum 1,490,785 1,272,420 1,300,000 1,300,000 1,225,780 1,225,780 5230 Pre -K Children w /Disab. Curr. 115,000 137,686 130,000 130,000 130,000 130,000 5240 Speech and Language Pathology 155,000 165,043 160,000 160,000 160,000 160,000 5270 ESL Services 447,522 124,099 140,000 140,000 140,000 140,000 5320 Attendance and Social Work 100,000 123,361 100,000 100,000 100,000 100,000 5330 Remedial and Suppl. K -12 Serv. 1,148,780 1,042,699 1,150,000 1,150,000 1,100,000 1,100,000 5350 Extended DayfYear Instruc. 50,000 242,878 50,000 50,000 50,000 50,000 5840 Health Services 50,000 63,186 50,000 50,000 50,000 50,000 5880 Parent Involvement Services 55,004 89,192 55,000 55,000 1 55,000 55,000 5000 INSTRUCTIONAL SERVICES 4,024,314 1 3,586,225 3,5115,000 3,515,000 1 3,417,000 3,417,000 7200 Child Nutrition Services 8100 Transfers 100,000 61,923 100,000 100,000 100,000 100,000 8200 Other - Unbudgeted TOTAL $ 4,584,314 1 $ 4,219,122 1 L_4,213,178 I $ 4,213,178 1 $ 4,109,000 $ 4,109,000 Orange County Budget Office form 2 -12 2016 -17 2016 -17 2017 -18 2017 -18 2018 -19 2018 -19 SUPPORT SERVICES BUDGET ACTUAL BUDGET ESTIMATE SUPT RECOM BOE REQ 6200 Instructional Staff 170,000 233,231 256,178 256,178 250,000 250,000 6201 Children w /Disabilities Support 174,000 152,727 190,000 190,000 190,000 190,000 6300 Alt Progs & Services Supp 70,000 83,081 75,000 75,000 75,000 75,000 6550 Transportation 40,000 98,411 70,000 70,000 70,000 70,000 6940 Leadership Services 6,000 3,524 7,000 7,000 7,000 7,000 6000 SUPPORT SERVICES 460,000 570,974 598,178 598,178 592,000 592,000 7200 Child Nutrition Services 8100 Transfers 100,000 61,923 100,000 100,000 100,000 100,000 8200 Other - Unbudgeted TOTAL $ 4,584,314 1 $ 4,219,122 1 L_4,213,178 I $ 4,213,178 1 $ 4,109,000 $ 4,109,000 Orange County Budget Office form 2 -12 AGENDA ITEM # 2 ATTACHMENT B Summary of Changes Federal Fund 2018 -2019 PROJECTED * Projected Federal Planning Allotments: .AMOUNT PRC417 - Career and Technical $ 82,000 PRC049 - IDEA Preschool 37,000 PRC050 - Title I - Basic Programs 1,050,000 PRC060 - IDEA VI -B Handicapped 2,070,000 PRC070 - IDEA - Early Intervention 70,000 PRC103 - Improving Teacher Quality 221,000 PRC104 - Language Acquisition State Grant 223,000 PRC111 -Language Acquisition 26,000 Total $ 3,779,000 * 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. To date the Federal Planning Allotments have not been received from DPI 2 -13 AGENDA ITEM # 2 ATTACHMENT B Community Schools Fund Budget Summary REVENUE After- school program Summer Camp Summer Youth Enrichment 'District Tuition Assistance Interest Income Fund Balance Appropriated Total Revenue OPERATING EXPENSES Salaries, wages and benefits Supplies Food Purchased services /activities Total Expenses 2016 -17 2017 -18 2018 -19 Percent ACTUAL BUDGET PROPOSED Change 1,405,734 $ 1,431,875 $ 1,433,610 156,713 165,400 155,272 25,000 30,000 30,000 50,000 50,000 50,000 125,110 123,030 -1.7% 1,637,447 $ 1,677,275 $ 1,668,882 0.1% -6.1% 0.0% 0.0% 0.0% -0.5% $ 1,399,771 $ 1,426,863 $ 1,421,390 -0.4% 63,566 62,735 54,670 - 12.9% 114,860 125,110 123,030 -1.7% 59,250 62,567 69,792 11.5% $ 1,637,447 $1,677,275 $ 1, 668, 882 -0.5% After - school program enrollment 634 636 642 0.9% 2 -14 AGENDA ITEM # 2 ATTACHMENT B Changes in Revenue ummary o anges Community Schools Fund For 2018 -19 * Changes in revenue are due to an expected enrollment increase in all programs. Changes in Expenses Changes in operating expenses are due to the expected 2 percent pay increase for employees, expected increases in the retirement rate to 18.44% and health insurance to $6,104 per FTE and anticipated annual leave payouts 2 -15 AGENDA ITEM # 2 ATTACHMENT B Child Nutrition Fund Budget Summary Chartwells reimbursement - - - $ 4,481,772 $ 4,557,319 $ 4,664,007 OPERATING EXPENSES 2,3% Food 2016 -17 2017 -18 2018 -19 Percent ACTUAL BUDGET PROPOSED Change 1,001,529 REVENUE Supplies 133,973 108,095 Sales of meals and supplemental sales $ 1,727,394 $ 1,617,479 $ 1,688,201 4.4% Federal reimbursements 2,220,678 2,406,140 2,442,106 1.5% 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 - - - $ 4,481,772 $ 4,557,319 $ 4,664,007 OPERATING EXPENSES 2,3% Food $ - $ - $ - Salaries, wages and benefits 1,124,554 1,109,530 1,001,529 -9.7% Supplies 133,973 108,095 109,040 0,9% Administrative expenses 2,914,544 3,030,994 3,244,738 7.1% Chartwells contract reimbursements - - - Indirect cost 308,700 308,700 308,700 TOTAL OPERATING EXPENSES $ 4,481,771 $ 4,557,319 $ 4,664,007 2.3% 2 -16 Child Nutrition For 2018 -19 Changes in Revenue * USDA cornmodity credit increase USDA Grant Increase AGENDA ITEM # 2 ATTACHMENT B * Lunch revenue increased based on higher participation Changes in Expenses * Labor decrease due to transition of district associates to Chartwells payroll * Increase in contracted servicse to offset some of the labor decrease above 2 -17 Summary Of Recurring Capital Budget AGENDA ITEM # 2 ATTACHMENT B Chapel Hill - Carrboro City Schools Fiscal Year 2018 -2019 2 -18 Category Funding Amount Capital Item 3ustiftcationlDescription Category 1 Buildings & Grounds ategory 2 - Furniture & Equipment Category 3 Vehicles Superintendent's Recommended Board Requested School Carrboro Elementary furniture /equipment X 5,577 5,577 Ephesus Elementary X 4,550 4,550 Estes Hills Elementary X 5,284 5,284 FP Graham Elementary X 6,943 6,943 Glenwood Elementary X 6,243 6,243 McDougle Elementary X 6,424 6,424 Morris Grove X 6,029 6,029 Northside Elementary X 4,674 4,674 Rashkis Elementary X 5,081 5,081 Scroggs Elementary X 4,972 4,972 Seawell Elementary X 6,029 6,029 Culbreth Middle X 8,038 8,038 McDougle Middle X 7,790 7,790 Phillips Middle X 7,797 7,797 Smith Middle X 10,229 10,229 Carrboro High X 9,969 9,969 Chapel Hill High X 18,120 18,120 East Chapel Hill High " X 16,540 16,540 Phoenix Academy X 5,715 5,715 Hospital School X 565 565 Total 146,567 1 146,567 District Projects Technology Equipment MIS Department Expenses X 240,000 240,000 Classroom Furniture Facilities Management Dept. X 20,000 20,000 Child Nutrition Equip. Child Nutrition Department X 40,000 40,000 Custodial SupplEquip Facilities Management Dept. X 20,000 20,000 Administrative Equip. Administrative Tech. Dept. X 55,000 55,000 Print Shop Equipment Support Services Division X 3,500 3,500 Cafeteria Equipment Facilities Management Dept. X 5,000 5,000 Equipment Support Services Division X 50,000 50,000 Cultural Arts Equip. Instructional Services X 5,500 5,500 Total 439,000 439,000 District Projects Site Development Drainage /Safety Improvements X 107,733 107,733 Renovations Painting, IAQ, Electrical, etc. X 636,480 636,480 Floor Coverings Carpet/Tile Installations X 20,000 20,000 Roof Replacement CIP Supplement X Roof Repairs District Repairs X 61,920 61,920 PlaygroundslPlayfields Safety Comp./Major Maint. X 230,000 230,000 Total 1,056,133 1 1,056,133 2 -18 AGENDA ITEM # 2 Summary of Recurring Capital Budget ATTACHMENT B Chapel Hill - Carrboro City Schools Fiscal Year 2018 -2019 2-19 Category Funding Amount Capital Item Justification/Description Category 1 Buildings & Grounds Category 2 - Furniture & Category 3 Equipment Vehicles Superintendent's Recommended Board Requested District Protects District Vehicles Maintenance Dept. Trucks 36,000 36,000 Transportation Vehicles Transportation Department 900,000 100,000 Contingency Unknown Expenses 25,000 25,000 Total $ 161,000 $ 161,000 Total Recurring Capital $ 1,$02,700 $ 1,802,700 2-19 AGENDA ITEM # 2 ATTACHMENT B 2018 -2028 CAPITAL INVESTMENTS PLAN CHAPEL HILL - CARRBORO CITY SCHOOLS CAPITAL INVESTMENTS PLAN 2018 - 2028 UNFUNDED MAJOR EXPANSIONS. RENOVATIONS and PROJECTS UNFUNDED - Major Expansions, Renovations and Project$ PROJECTS: 10 YEAR UNFUNDED NEW SCHOOLS TEN YEAR TOTAL Year 2018 -19 Year 2019 -20 Year 2020 -21 Year 2021 -22 Years 2022 -23 Year 2023 -24 Year 2024 -25 Year6 2025 -26 Year 2026 -27 Year 10 2027 -28 REMAINING FACILITY ASSESSMENT PROJECTS: Ephesus - inc. oa acct +137 BID 2023 1,500,000 12 500,000 18 000,000 5,361,786 37,361, 786 Seawall • inc. capacity +119 BID 2024 1,500,000 12,000,000 16,000,000 3,463,526 32,963,528 Estes Hills - inc. capacity +58 819 2024 1,500,000 14 000 000 17,00D,000 3166754 35,666,754 Phillips NIS -. BID 2024 750,130D 9 000 000 10,000,000 3,615.493 23,265,493 Carrboro Elm. - inc. capacity +52 BID 2026 1,500,000 12,000,000 16,000,000 29 5D0 000 FP Graham BID 2027 500,000 7,000,000 7,500,000 Culbreth MS BID 2028 750,000 750,000 OTHER MAJOR PROJECTS: CarrooroHS: Stadium Visitor Bleachers 600,000 600,000 CarboroHS: Stadium Synthetic Field 1,250,000 1,250,000 CHHS: Stadium Visitor Bleachers 300,000 300,000 CHHS: Stadium Synthetic Field 1,250,000 1,250 000 CHHS: Baseball Field BathroonVConcession Bid 1,200,000 1,200,000 ECHHS: Stadium Synthetic Field 1,250,000 1,250,G00 ECHHS: Stadium Visitor Bleachers 300,000 300,000 Carrboro Elementary: Multi purpose field 150,000 150,000 Scr s: Athletic Field 200,000 20D,000 McDou Te Mdl: Tennis Courts 750,000 750,000 ECHHS: Theater Lighting and Sound upgrade 900 000 900 000 CarrboroHS- Chillers and Cooling Towers at 20 ears 500,000 500,000 Morris Grove: Chillers and Cooling Towers at 20 ears 500 000 Rashkis: Roof Replacement and envelope at 20 ears 1,750,000 1,750 000 CarrboroHS: Roof Replacement and envelope at 20 ears 2,250,000 2,250,000 Technology -Equity & Modernizing Classroom Instructional Technology 492,000 492,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,664 000 Building Additions MCDou le Middle School: Auditorium 500,000 4,000,000 600,000 5,100,000 TOTAL UNFUNDED PROJECTS 1,892,900 4,492,000 900,0001 2,800,000 17 100,000 56,200,000 53,711,766 1 22,746,776 27,100,000 186,441,561 D D G) �m DZ 0 C) = D mm Z K I ZM 03 N CHAPEL HILL - CARRE1OR0 CITY SCHOOLS CAPITAL INVESTMENTS PLAN 2018 - 2028 s page 2 of 2 PROJECT TITLE PENDING 2017 -18 Budgeted Lottery Funded Projects Year 1 2018 -19 Year 1 2018 -19 Year 2 2019 -20 Year 3 2020 -21 Year 4 2021 -22 Year 5 2022 -23 Five Year Total Years 6 to 10 2023 -27 Years 6 to 10 2023 -27 PROJECTS: Mechanical Systems 2,317,694 2,352,423 2,387, 709 200,000 2,459,878 2,496 776 200,000 27,259,825 13,057,014 McDou le: HVAC Systems - Chiller replacements 177,715 815,174 815,174 816,174 815,174 - 4,075,870 Rashkis: Chiller replacement 6,298,175 626,727 Facility Improvements - 5 Year Funding 600,900 600,900 600,900 600,900 - 1,802,700 information Technology -IT 1,090,057 961,761 1,619,281 1,607,179 787,074 6,065,352 9,262,513 Article 46 Sales Tax - 114 Cent 1,055,203 11097,411 1,141,307 1,186,960 1,234,438 1 283 816 5,943,932 7,231,705 Article 46 Sales Tax - Funded Projects - Tectinolo : Student Access Computing Devices 527,602 548,706 570,654 593,480 617,219 2,857,661 3,476,782 - improvements at Older Schools: 4,789,035 4,865,908 4,945,091 5,026,559 4,509,490 617,219 617,219 3,476,782 - Culbreth: Replace HVAC Rooftop Units 150,000 150,000 -MdDou IeMdl: replace pneumatic controls 397,614 49,514 447,128 - CarrboroElm: coaling tower replacements 117,208 117,208 -Ephesus: re lacel0 HVAC rooftop units 72,601 277,148 349,749 - EstesHillslGlenwood lCarrboroElm: boiler replacements 180,000 180,000 -Smith: chiller replacements 430,654 243,480 674,134 - Seawell: replace POD classroom HVAC units 200,000 185,652 385,652 - TransprotationCenter: HVAC replace gas pack units 115,453 115,453 -FPG Intermediate Bid: air handler re alcement 50,000 50,000 Contingency 1,094,573 1,240,512 600,900 631,179 868,833 4,435,997 TOTAL CIP EXPENDITURES 815,038 4,865,908 4,945,091 5,026,559 4,509,490 4,595,766 23,942,814 24,364,589 CAPITAL FUNDING SOURCES 2016 SCHOOLS BOND 2017 -18 Budgeted Year 1 2018 -19 Year 2 2019 -20 Year 3 2020 -21 Year 4 2021 -22 Year 5 2022 -23 Five Year Total Years 6 to 10 2023 -27 72,108,000 PROJECTS: Long Range Pay-As-You-Go Funds 2,317,694 2,352,423 2,387, 709 2,423,525 2,459,878 2,496 776 12 120 311 27,259,825 13,057,014 Lottery Funds - Budgeted 815,038 815,174 815,174 815,174 816,174 815,174 4,075,870 4,075,870 6,298,175 Facility Improvements - 5 Year Funding 600,900 600,900 600,900 600,900 - 1,802,700 Article 46 Sales Tax - 114 Cent 1,055,203 11097,411 1,141,307 1,186,960 1,234,438 1 283 816 5,943,932 7,231,705 TOTAL CIP FUNDING 4,789,035 4,865,908 4,945,091 5,026,559 4,509,490 4,595,766 23,942,813 24,364,589 2016 SCHOOLS BOND through 2017 -18 2018 -19 2019 -20 2020 -21 2021 -22 2022 -23 Five Year Total FUNDING 24,036,000 24,036,000 24,036,000 72,108,000 PROJECTS: Chapel HIII High School: Bid Apr! I '18 - Start 6,600,000 27,259,825 27,560,000 4,390,000 65,809,825 Lincoln Center Campus 1,613,900 1,000,000 3,684,275 6,298,175 D D G) �m DZ > 0 = D mm Z I It 03 N AGENDA ITEM # 2 ATTACHMENT B STATISTICAL PROFILE State of Noi Carolina Financial Perspective Governmental and Business -type Activities for Fiscal Year 2016 -2017 Revenue Sources Orange County State of North Carolina Orange County Federal School Food Service Child Care Other Total Child Care Service $ 64,424,499 56,147,185 5,526,504 4,286,804 2,109,648 27,947,069 $ 160,441,709 Federal Expenses Instructional Instructional Services System -wide Support Services Ancillary Services Payments to other governments Depreciation School Food Service Child Care Other Total Source: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Report for the year ended June 30, 2017. 4 -1 icNi c�ia�nni School Food Service $ 124,200,421 26,185,198 65,179 682,572 7,090,769 4,438,518 1,687,495 8,476 $ 164,358,628 System -wide Support Services Ancillary Services Payments to other governments D D G) �m Dz 0 C) = D M mK' Z IZM 03 N CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION Net Position by Component Last Ten Fiscal Years Year Ended June 30 2008 2009 2010 2011 2012 2013 2014 2016 2016 2017 Governmental activities: Net investment in capital assets $ 163,483,300 $ 166,983,429 $ 163,949,217 $ 163,961,028 $ 165,245,825 $ 180,562,451 $ 182,769,201 $ 180,120,404 $ 175,930,029 $ 176,085,739 Restricted 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 4,149,855 Unrestricted (deficit) 162,415 41,399 1,790,409 4,081,358 3,355 228 1,507,943 4,026,196 25,876,479 19,810,737 23 893,751 $ 164,526,533 $ 167,924,491 $ 167 236 436 $ 171,067,025 $ 172,004,947 $ 181,097 689 $ 182 476,706 $ 157,304 432 $ 160,432,667 $ 156,341,843 Business -type activities: Investment in capital assets $ 12,508 $ 17,486 $ 42,980 $ 351,474 $ 340,873 $ 329,853 $ 595,469 $ 682,343 $ 599,209 $ 574,753 Unrestricted (deficit) 41,283 96,627 282,203 203,985 330,611 303,478 252,864 (192,193) 10,783 209,146 $ 53,791 $ 114,113 $ 325,183 $ 555,459 $ 677,484 $ 693,331 $ 848,333 $ 470,150 $ 609.992 $ 783.899 Net investment in capital assets $ 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 $ 176,660,492 Restricted 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 4,149,855 Unrestricted (deficit) 203,698 138,026 2,072,612 4,285,343 3,691,839 1,144,465 ) (3,773,332) (26,068 672 19,799,954 23,684,605 $ 164,580,324 167,561,619 $ 171,622,484 $ 172,682,431 $ 182,691,020 $ 183,325,039 $ 157,774,582 $ 161,042,659 $ 157,125,742 Source: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Reports. Note: Net position for 2014 and before are not comparable to 2015 (and after) net position due 10 the Implementation of GASB 68 for the year ended June 30, 2015. The standard requires the Board to record its proportionate share of the net pension liability associated with its participation In the statewide Teachers' and Slate Employees' Retirement System (TSERS). D D G) -i m D z Q =D mm Z:7 W N 4 -2 CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION Changes In Net Position Last Ten Fiscal Years Year Ended June 30 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Expenses: Governmental Activities: Instructional services $ 100,952,549 $ 107,177,216 $ 102,658,017 $ 103,809,475 $ 104,948,573 $ 109,512,140 $ 109,586,544 $ 108,968,591 $ 110,941,537 $ 124,200,421 System -wide support services 21,027,599 22,067,945 23,000,808 22,689,231 23,529,956 26,104,923 26,114,404 27,034,498 27,081,107 26,185,198 Ancillary services 50,456 3,826 34,044 237,408 136,883 108,706 90,470 61,433 61,697 65,179 Payments to other governments 463,074 416,950 492,838 575,187 527,078 508,313 649,613 819,762 691,229 662,572 Interest on long -term debt 51,977 39,912 31,171 16,154 675 20,142 32,455 24,695 16,704 8,476 Unallocated depreciation expense 3,914,010 4,000 727 5,470,036 5,657,984 5,757,524 6,284,193 5,358,748 6,996,814 7,101,720 7,090,769 Total governmental activities 126,459,665 133,706,576 131,688 914 132,985,439 134,900,687 142,530,417 141,832 234 143,905 783 145,893,994 158,232,615 Business -type activities: School food service 4,225,769 4,076,671 4,218,982 3,957,877 4,009,913 4,174,046 4,265,306 4,178,678 4,203,705 4,438,518 Child Care 1,704,503 1,704,113 1,616,225 1,522,392 1,484,031 1,591,053 1,629,05D 1,605,549 1,693,970 1,687,495 Total business -type activities 5,930,272 5,780,784 5,835,207 5,480,269 5,493,944 5,765,099 5,894,356 5,778,227 5,897,675 6,126,013 Total government -wide $ 132,389,937 $ 139,487,360 $ 137 522,121 $ 138,466,708 $ 140,394,631 $ 148,301,516 $ 147,726,590 $ 149,682,010 $ 151,791,669 $ 104,358,628 Program Revenues: Governmental activities: Charges for services: Co- currlcular $ $ 2,739,392 $ 2,665,684 $ 2,655,827 $ 2,712,319 $ 2,900,197 5 2,626,915 $ 2,434,363 $ 2,578,856 $ 2,511,886 Operational support 286,919 484,614 491,528 470,487 515,397 494,505 725,262 755,480 852,073 832,866 Operating grants and contributions 67,633,175 66,801,813 65,677,147 67,177,842 64,339,664 64,250,067 63,995,592 88,179,662 66,043,688 69,805,753 Capital grants and contributions 425,1 B5 200,592 129,328 157,678 39,470 162,818 61,675 102,730 226,924 145,250 Total govern mental activities 6B,345,279 70,316,411 68,963,687 70,461,634 67,606,770 67,807,687 67,409,444 71,472,235 71 701,541 73,295,755 Business -type activities: Charges for services: School food service 2,017,352 2,012,280 1,913,553 1,913,273 1,861,576 1,785,184 1,720,720 1,652,723 1,671,160 1,714,143 Child care 1,880,945 1,820,931 1,637,025 1,645,250 1,749,274 1,872,808 1,838,115 1,941,681 1,997,142 2,109,648 Operating grants and contributions 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 2,449,659 Capital grants and contributions 31,955 Total business -type activities 5,416,128 5,429,143 5,468,460 5,206,815 5,474,315 5,713,471 5,736,60B 5,748,923 6,002,726 6,273,450; Total government -vide $ 73,761,407 $ 75,745,554 $ 74 432 147 $ 75,868,849 $ 73 061 085 $ 73,521,058 $ 73 148,052 $ 77,221 1511 $ 77,704,267 $ 79,569,205 Net(Expense)lRevenue Governmental activities $ (56,114,386) $ (63,390,165) $ (62,723,227) $ (62,523,605) $ (67,293,917) $ (74,726,830) $ (74,422,790) $ (72,433,548) $ (74,192,453) $ (84,936,860) Business -type activities 514,144 351,641 366,747 273,454 19629 51,628 157,748 27,304 105,051 147,437 Total government -wide $ 58,628,530 $ 83 741,806 $ 63 089,974 $ 62,797,059 $ .313546 $ 74 780 458 $ (74,580,538) $ 72,460,852 $ (74,087,402) $ 84,789,423 D D G) -I m D z Q =D mm Z:7 W N 4 -3 CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION Changes in Net Position (Continued) Last Ten Fiscal Years Year Ended June 30 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General Revenues and Other Changes in Net Position Governmental activities: Unrestricted county and city appropriations - operating $ 34,935,883 $ 56,849,123 $ 55,862,017 $ 56,318,539 $ 56,321,027 $ 58,563,905 $ 62,845,255 $ 66,966,712 $ 68,428,740 $ 71,161,573 Unrestricted county appropriations - capital 25,561,903 9,171,128 5,845,381 8,615,211 10,116,516 24,379,684 10,909,841 8,504,463 6,880,353 7,788,064 Investment earnings, unrestricted 450,995 248,970 113,561 102,977 86,429 42,140 38,313 23,785 32,149 59,843 Miscellaneous, unrestricted 17.862.689 925,786 791,405 1,817,484 1,850,521 1,803,318 1,421,148 2,214,920 2,014,237 1,863,024 Transfers 386,177 (406,883) (577,192) 500,017 (141,654) (87,475) 312,750 193,286 (34,791) 26,470 Total governmental activities 78,425,293 6e,788,124 62,035 172 66,354,194 68,231!839 84,721,572 74 901,807 77,516,61A 77,32D 688 80,846 034 Business -type activities: Investment earnings, unrestricted 25,555 5,079 625 3,713 - - - - Transfers 3BB,177 406,883 577,192 500,017 141,664 67,475 312,760 193,286 34,791 26,470 Total business -type activities 411,732 411,962 677,817 503,730 141,654 67,476 312,750 193,286 34,791 26,470 Total government -wide $ 78,837,025 $ 67P200,086 $ 62 612 889 $ 66,857,924 $ 68 373,493 $ 84,789,047 $ 75,214,557 $ 77,709,880 $ 77,355 479 $ 80,872,564 Change in Net Position Governmental activities $ 20,310,007 $ 3,397,959 $ (688,055) $ 3,630,589 $ 937,922 $ 9,992,742 $ 479,017 $ 5,083,046 $ 3,128,235 $ (4,090,826) Business -type activities 102,412 60,321 211,070 230 276 122,025 16,847 155,002 165,982 139,842 173,907 Total government -wide $ 20,208,495 $ 3,458,280 $ 476,985 $ 4,060 865 $ 1,059,947 $ 10,008,589 $ 634,019 $ 5,249,028 $ 3,268,077 $ 3,916,819 Source: Chapel 1111- Carrboro City Board of Educadon, North Carolina, Annual Ffnancial Reports. 4 -4 D D G) -i m D z Q =D mm Z:7 W N AGENDA ITEM # 2 ATTACHMENT B Chapel Hill- Carrboro City Board of Education Governmental Funds Changes in Fund Balances Last Ten Fiscal Years Year Ended June 30 2008 2009 2010 2011 2012 Revenues State of North Carolina $ 59,630,771 $ 60,922,569 $ 55,475,547 $ 55,543,828 $ 58,808,280 Orange County 60,497,786 47,036,977 42,643,077 45,703,931 46,915,324 U.S. Government 5,293,013 5,726,314 9,864,399 11,791,692 5,570,774 Other 21,863,500 23,959,296 23,474,646 24,551,625 24,885,251 Total revenues 147,285,070 137,645,156 131,457,669 137,591,076 136,179,629 Expenditures Instructional services 101,462,067 106,935,971 102,689,608 103,771,701 105,498,842 System -wide support services 18,627,203 19,848,927 19,658,874 20,087,800 20,327,573 Ancillary services 50,456 46,025 34,044 237,408 136,883 Non - programmed charges 591,395 579,216 753,318 762,551 638,776 Debt service - principal 463,568 629,600 480,592 700,922 98,292 Debtservice - interest 52,378 44,450 31,171 16,154 675 Capital outlay 26,649,049 9,150,703 5,118,725 8,071,720 10,097,491 Total expenditures 147,896,116 137,234,892 128,766,332 133,648,256 136,798,532 Revenues over (under) expenditures (611,046) 410,264 2,691,337 3,942,820 (618,903) Other financing sources (uses) Transfers from other funds - - 182,811 896,939 Transfers to other funds (386,177) (398,639) (577,192) - (1,004,309) Installment purchase obligations 209,328 367,981 - 176,849 (10,658) 577,192 182,811 (107,370) Net change in fund balances $ 87,895 $ 399,606 $ 2,114,145 $ 4,125,631 $ (726,273) Ratio of debt service to non-capital expenditures 0.43% 0.53% 0.42% 0.57% 0.08% Year Ended June 30 2013 2014 2015 2016 2017 Revenues State of North Carolina $ 58,911,178 $ 58,878,531 $ 61,999,596 $ 62,738,821 $ 64,424,499 Orange County 63,241,889 51,422,939 53,064,569 52,627,490 56,147,185 U.S. Government 5,501,707 5,178,736 6,282,796 5,531,791 5,525,504 Other 25,157,529 27,375,623 27,977,875 28,264,396 28,133,506 Total revenues 152,812,303 142,855,829 149,324,836 149,162,498 154,231,694 Expenditures Instructional services 108,523,623 108,971,020 113,420,291 115,549,913 121,387,316 System -wide support services 22,260,008 22,987,200 23,595,307 24,343,796 24,189,919 Ancillary services 106,706 90,470 63,164 63,669 64,112 Non - programmed charges 636,315 793,774 1,006,307 840,540 789,838 Debt service - principal 435,540 322,084 370,899 503,084 429,538 Debt service - interest 20,142 32,455 24,695 16,704 8,476 Capital outlay 26,258,936 10,409,996 8,116,798 6,117,029 8,297,696 Total expenditures 158,241,270 143,606,999 146,597,461 147,434,735 155,166,995 Revenues over (under) expenditures (5,428,967) (751,170) 2,727,375 1,727,763 (935,301) Other financing sources (uses) Transfers from other funds 850,425 293,373 341,610 1,154,000 1,283,632 Transfers to other funds (880,273) (302,039) (377,544) (1,157,478) (1,280,625) Installment purchase obligations issued 1,608,547 - 82,110 498,898 Total other financing sources (uses) 1,578,699 (8,666 ) 46,176 495,420 3,007 Net change in fund balances $ (3,850,268) $ 759,836 $ 2,773,551 $ 2,223,183 $ 932,294 Ratio of debt service to non - capital expenditures 0.35% 0.26% 0.28% 0.36% 0.30% Source: Chapel Hill- Carrboro City Board of Education, North Carolina, Annual Financial Reports. 4 -5 AGENDA ITEM # 2 ATTACHMENT B CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION Governmental Funds Fund Balances Last Ten Fiscal Years Year Ended June 30 2008 2009 2010 2011 2012 General Fund Reserved $ 1,210,499 $ 1,569,752 $ 1,034,519 $ - $ - Unreserved 4,333,818 5,160,768 7,135,658 - Nonspendable - - - 1,080,333 972,818 Restricted - - - 443,625 528,824 Assigned - - - 3,652,913 3,222,913 Unassigned - - - 6,675,445 6,123,908 Total General Fund $ 5,544,317 $ 6,730,520 $ 8,170,177 $ 11,852,316 $ 10,848,463 All Other Governmental Funds Reserved $ 3,647,263 $ 605,816 $ 1,226,320 $ - $ - Unreserved (deficit), reported in Special Revenue Funds 880,818 899,663 875,082 - Capital Projects Fund (3,167,944) (480,904) (402,339) - - Nonspendable - - - 425 Restricted - - - 2,580,114 2,875,070 Assigned, reported in Special Revenue Funds - - - 28,970 11,169 Unassigned, reported in Special Revenue Funds - - - - Total all other governmental funds $ 1,360,137 $ 1,024,575 $ 1,699,063 $ 2,609,084 $ 2,886,664 Year Ended June 30 2013 2014 2015 2016 2017 General Fund Reserved $ - $ - $ - $ - $ - Unreserved - - - - - Nonspendable 941,271 1,120,202 1,051, 690 1,134,291 1,194, 588 Restricted 758,515 1,131,274 792,982 824,953 601,148 Assigned 3,222,913 1,000,000 1,868,000 2,148,000 1,000,000 Unassigned 2,841,362 3,458,330 5,947,241 6,554,954 7,160,587 Total General Fund $ 7,764,061 $ 6,709,806 $ 9,659,913 $ 10,662,198 $ 9,976,323 All Other Governmental Funds: Reserved $ - $ - $ - $ - $ - Unreserved (deficit), reported in Special Revenue Funds - - - - - Capital Projects Fund - - - - - Nonspendable - - - - - Restricted 2,184,666 2,602,427 2,267,525 3,488,422 3,548,707 Assigned, reported in Special Revenue Funds - - - - - Unassigned, reported in Special Revenue Funds 63,868) (187,210) 28,864 28,863 335,567) Total all other governmental funds $ 2,120,798 $ 2,415,217 $ 2,238,661 $ 3,459,559 $ 3,213,140 Source: Chapel Hill- Carrborc City Board of Education, North Carolina, Annual Financiai Reports. Note: Fund balances for 2010 and before are not comparable to 2411 (and after) fund balances due to the implementation of GASB 54 for the year ended June 30, 2011. The standard replaces the previous reserved and unreserved fund balance categories with the following five fund balance classifications: nenspendable, restricted, committed, assigned, and unassigned fund balance. I CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION Proprietary Fund - Food Service Operations Revenues by Source Last Ten Fiscal Years Year ended June 30 2008 2009 Expressed in Nominal Dollars 2010 2011 2012 2013 2014 2015 2016 2017 Food Sales $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 $1,714,143 Federal Reimbursements 1,21 5,885 1,402,498 1,386,853 1,489,132 1,697,467 1,863,739 1,91 8,154 1,927,898 2,077,777 2,1 84,617 Federal Commodities 170,504 193,434 299,074 159,160 161,631 187,786 234,534 220,602 251,491 260,164 Other 351,442 166,249 255,466 216,307 142,613 174,474 174,031 141,479 151,268 123,002 State/Local Reimbursements 386,177 505,161 668,556 248,848 270,470 236,610 257,124 258,563 5,156 4,878 Totals $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 $ 4,286,804 Year ended June 30 2008 2009 Expressed in Constant Dollars 2010 2011 2012 2013 2014 2015 2016 2017 Food Sales $ 921,944 $ 932,939 $ 877,918 $ 847,624 $ 811,222 $ 764,511 $ 721,951 $ 692,565 $ 693,318 $ 699,664 Federal Reimbursements 555,668 650,229 636,273 659,719 739,708 798,161 804,787 807,876 862,012 891,699 Federal Commodities 77,922 89,680 137,212 70,512 70,434 80,421 98,402 92,442 104,337 106,192 Other 160,611 77,077 117,205 95,829 62,147 74,720 73,017 59,286 62,757 50,206 State/Local Reimbursements 176,486 234,204 306,726 110,245 117,863 101,330 107,880 108,349 2,139 1,991 Totals 11 $1,892,631 $1,984,129 $ 2,075,334 $1,783,929 $1,801,374 $1,819,143 $1,806,037 $1,760,518 $1,724,563 $1,749,752 1 Source: Chapel Hill - Carrboro City Board of Education, North Carolina, Annual Financial Reports. Other revenue includes interest earned, gain on disposal of fixed assets, indirect costs not paid, and other revenue. Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Pries Index for All Urban Consumers (CPI -U) (Calendar years 1982 -1984 = 100). 4 -7 D D n M z 00 D G) M z D M N CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION Proprietary Fund - Food Service Operations Expenses by Category Last Ten Fiscal Years Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index forAll Urban Consumers (CPI -U) (Calendar years 1982 -1984 = 100). 4 -8 2015 2016 2017 Expressed in Nominal Dollars 436,776 450,759 ended June 30 2008 2009 Year ended June 30 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Purchased Food $ 1,466,999 $ 1,599,210 $ 1,658,249 $ 26,124 $ - $ - $ - $ - $ - $ _ Salaries and Benefits 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 1,104,337 Management Fees 589,711 699,652 704,798 2,360,167 2,590,338 2,837,669 2,902,209 2,964,019 2,954,241 3,145,099 Other 641,030 424,774 670,427 305,002 277,205 261,502 325,476 304,674 347,936 312.084 Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index forAll Urban Consumers (CPI -U) (Calendar years 1982 -1984 = 100). 4 -8 2015 2016 2017 Expressed in Constant Dollars 436,776 450,759 ended June 30 2008 2009 2010 2011 2012 2013 2014 hased Food $ 670,429 $ 741,429 $ 760,787 $ 11,574 $ - $ - $ - ries and Benefits 698,320 704,373 661,117 656,955 559,959 518,930 499,974 agement Fees 269,502 324,374 323,354 1,045,608 1,128,796 1,215,255 1,217,661 �r 292,955 196,935 307,585 135,1123 120,796 111,990 136,558 Nominal dollars reflect actual dollars of the period of the transaction. Constant dollars reflect dollars having a constant general purchasing power as shown by the Consumer Price Index forAll Urban Consumers (CPI -U) (Calendar years 1982 -1984 = 100). 4 -8 2015 2016 2017 437,258 436,776 450,759 1,242,057 1,225,633 1,283, 740 127,672 144,349 127,384 1.806,987 $ 1.806.758 $ 1.861.883 D D G) -1 m D z C) =D mm Z:7 �* 00 N CHAPEL HILL-CARRBORO CITY BOARD OF EDUCATION Average Daily Membership Last Ten Fiscal Years 14,000 13,500 13,000 12,500 12,000 11,500 11,000 10,500 10,000 9,500 9,000 2008 2009 2010 2011 2012- 2013 2014 =2015 2016 2017 wA�vgDaiily Daily � 11,395 11,614 11,504 11,629 11,905 1 12,094 1 12,138 1 12,076 1 11,965 12,113 4-9 > i M --i z > 0 C) > mm Z K 14t 03 N) AGENDA ITEM # 2 ATTACHMENT B CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION Student Statistics Last Ten Fiscal Years Year Ended June 30 Teaching StafFt31 Average Daily Membership Pupil/ Teacher Ratio Student Attendance Students Receiving Free/ Percentage(') Reduced Lunch Percentage �2) 2017 900 12,113 1113 95.62% 23.98% 2016 917 11,965 1113 95.98% 25.00% 2015 917 12,076 1113 95.68% 27.89% 2014 894 12,138 1114 96.46% 23.95% 2013 935 12,094 1113 95.80% 27.09% 2012 993 11,905 1112 96.00% 23.40% 2011 903 11,629 1113 96.03% 22.15% 2010 892 11,504 1113 96.01% 20.30% 2009 876 11,614 1113 95.95% 20.70% 2008 897 11,395 1113 95.84% 21.10% Sources: (1) NC Department of Public Instruction Average Daily Attendanoe(ADA):Average Daily Membership(ADM) Ratio Reports (2) NC Department of Public Instruction Free $ Reduced Meals Application Data Reports. Information for 2017 obtained from Chapel Hill- Carrboro City Board of Education Student Data. (3) North Carolina Public Schools Statistical Profile (2008 -2017 Editions). 4 -10 AGENDA ITEM # 2 CHAPEL HILL - CARRBORO CITY BOARD OF EDUCATION Operational Expenditures Per Pupil Expenditures by Function Last Ten Fiscal Years Year Ended June 30 EXPRESSED IN NOMINAL DOLLARS 2008 2009 2010 2011 2012 Average Daily Membership $ 11,395 $ 11,614 $ 11,504 $ 11,629 $ 11,905 Instructional $ 8,859 $ 9,228 $ 8,924 $ 8,927 $ 8,816 Support 1,845 1,900 1,999 1,951 1,976 Ancillary $ 4 $ - $ 3 $ 20 $ 11 Total Expenditures $ 10,708 $ 11,128 $ 10,926 $ 10,898 $ 10,803 EXPRESSED IN NOMINAL DOLLARS 2015 2016 Year Ended June 30 Instructional 2013 3,878 2014 3,788 2015 3,781 2016 3,847 2017 Average Daily Membership Support 12,094 925 12,138 902 12,076 938 11,965 939 12,113 Instructional $ 9,055 $ 9,028 $ 9,024 $ 9,272 $ 10,253 Support Total Expenditures 2,159 4,807 2,151 4,693 2,239 4,721 2,263 4,788 2,162 Ancillary 9 7 5 5 5 Total Expenditures $ 11,223 $ 11,186 $ 11,268 $ 11,540 $ 12,420 Year Ended June 30 EXPRESSED IN CONSTANT DOLLARS 2008 2009 2010 2011 2012 Instructional $ 4,049 $ 4,278 $ 4,094 $ 3,955 $ 3,842 Support 843 881 917 864 861 Ancillary 2 - 1 9 5 Total Expenditures $ 4,894 $ 5,159 $ 5,012 $ 4,828 $ 4,708 EXPRESSED IN CONSTANT DOLLARS Year Ended June 30 2013 2014 2015 2016 2017 Instructional $ 3,878 $ 3,788 $ 3,781 $ 3,847 $ 41185 Support 925 902 938 939 882 Ancillary 4 3 2 2 2 Total Expenditures $ 4,807 $ 4,693 $ 4,721 $ 4,788 $ 5,069 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). 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 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Officials, Admins, Mgrs 16 20 21 21 38 24 28 27 30 28 Principals 17 18 19 19 19 22 22 20 20 20 Asst. Principals, Non- Teaching 19 23 22 23 23 22 18 22 23 22 Total Administrators 52 61 62 63 80 68 68 69 73 70 Elementary Teachers 439 434 431 431 459 415 408 388 387 377 Secondary Teachers 209 206 204 206 261 144 142 153 154 151 Other Teachers 249 236 257 266 273 376 344 376 376 372 Total Teachers 897 876 892 903 993 935 894 917 917 900 Guidance 39 37 39 39 39 44 39 42 43 39 Psychological 9 11 9 9 9 8 7 8 9 8 Librarian, Audiovisual 14 18 32 32 32 33 32 35 34 35 Consultant, Supervisor 20 28 15 15 15 17 15 14 15 13 Other Professionals 85 94 126 126 127 149 157 157 161 169 Total Professionals 1,116 1,125 1,175 1,187 1,295 1,254 1,212 1,242 1,252 1,234 Teacher Assistants 347 350 356 356 359 359 397 375 358 343 Technicians 45 23 28 28 26 13 14 14 14 12 Clerical, Secretarial 112 110 114 114 155 104 109 111 114 108 Service Workers 177 132 115 115 119 104 117 114 112 83 Skilled Crafts - 27 26 26 26 27 31 30 30 27 Totals 1,797 1,767 1,814 1,826 1,980 1,861 1,880 1,886 1,880 1,807 Source: North Carolina Public Schools Statistical Profile (2008 -2017 Editions) MM D D G) —I m D z Q =D mm Z:7 W N AGENDA ITEM # 2 ATTACHMENT B CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION School Building Data June 30, 2017 Site Built Footage Capacity Membership Capacity/ Condition EMENTARY SCHOOL (61) Good Phillips Middle 1962 109,498 706 650 (56) Thoro Elementary 1957 61,562 533 498 (35) Poor resus Elementary 1972 73,096 448 410 (38) Poor es Hills Elementary 1958 57,989 527 505 (22) Poor Graham Elementary 1960 68,513 538 579 41 Poor nwood Elementary 1952 55,372 423 483 60 Poor ]ougle Elementary 1996 99,920 564 512 (52) Good rris Grove Elementary 2008 90,221 585 545 (40) Excellent thside Elementary 2013 97,423 585 485 (100) Excellent ;hkis Elementary 2003 95,729 585 508 (77) Excellent y Scroggs Elementary 1999 92,900 575 504 (71) Good swell Elementary 1969 67,715 466 547 81 Poor ulbreth Middle 1969 122,467 774 711 (63) Good McDougle Middle 1994 138,141 732 671 (61) Good Phillips Middle 1962 109,498 706 650 (56) Poor Smith Middle 2001 136,054 732 793 61 Good HIGH SCHOOL Carrboro High School 2007 165,976 860 816 (44) Excellent Chapel Hill High 1966 254,551 1,520 1,496 (24) Poor East Chapel Hill High 1996 267,549 1,515 1,362 (153) Good LINC Hospital School (School is a part of the UNC Hospitals Facilities) 5 Phoenix Academy (Alternative School is a part of Lincoln) 33 Center Center 5,089 72,932 4 -13 AGENDA ITEM # 2 ATTACHMENT B APPENDIX Chapel Hill- Carrboro Schools Allotment Formula — 2018 -2019 POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Chan es TBD Principal 1 for 12 months I for 12 months 1 A 12 months Assistant Principal I for 12 months 1 for 12 months 1: up to 600 ADM 2: 601- 1250 ADM 3: 1251 -1750 ADM 4: 1751- 2250 ADM all 12 months Classroom teachers Kindergarten-Third 1:21 ADM Fourth- Fifth 1:26 ADM Core subjects 1: 120 ADM 1:140 ADM (teaching 5 classes at 1:24 5 sections at 1:28) Mathematics l: 120 ADM (teaching five 1 :24 Vocational/ CTE Dictated by the program Dictated by the program MOE Electives 1: 140 ADM 1: 140 ADM (5 sections at 1:28 (teaching 5 sections at 1:28 Dept. chair No additional planning period; $1,200 stipend for 10 teachers per high school 08109 Academy Leader No additional planning period; $5,000 per Thematic Academy &$5,000 for Finance Academy 09110 Small classes 2 FTE per school AVID .60 FTE per school AVID teacher must have free IFL coordination period .2 FTE IFL /Math Coach 2 FTE per school for ELA I FTE per school for math 1 FTE per school for ELA I FTE per school ELA Pre -K Program allocation Pre - school Handicapped Program allocation ESL (systemwide) 1:40 (systemwide) 1:40 (systemwide) 1:40 Cultural Arts: Music @I FTE per 30 elective allocation elective allocation Music, PE, Art classes PE @I FTE per 20 classes ART @ 1 FTE per 30 classes A -1 D D G) —1 m Dz > 0 =D mm z� W N POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TBD Elem Foreign Language Serving grades 1 -5 in 09 -10 Allocation requires 3 periods @30 minutes per each 1 -5 class or 1 FTE per 40 periods 1 FTE per 40 periods Media Specialist -- I FTE per school 1 FTE per school 1: up to 1000 ADM 1.5: 1001 -1500 ADM 2: 1501+ ADM Math/Science Teacher .5 FTE per school Intervention Specialist .5 FTE Guidance I FTE per school I FTE per grade CHS ADM =3FTE CHHS ADM =5FTE 1 a 11 MOE ECHHS ADM =5FTE others @ 10.5 MOE 1@ 12 MOE others @I MOE School Social Worker I FTE per school I FTE per school 1: up to 1000 ADM 1.5: 1001 -1500 ADM 2: 1501+ ADM .5 @ ECHHS 09 -10 In School Suspension I FTE (Teacher Assistant) 1 FTE (Teacher Assistant) per school Student Assistance 1 FTE @CHHS .5 FTE @ ECHHS & CHS 09 -10 Nurses I per school 1 per school 1 Rer school Service Learning 1 district wide Athletic Director Extra duty supplement I FTE per school @ I I moe Assigned 2 teaching periods D D G) -1 m D z Q =D mm Z:7 �* 00 N A -2 POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TSD Instructional Tech Facilitator I FTE per school (11 MOE) 1 FTE per school (11 MOE) 1 FTE per school (12 MOE) 504 Extra duty supplement 1 per school .5 FTE CHS 09 -10 Transition Facilitator 1 per school Program Facilitator .50 FTE per school .50 FTE per school 1 FTE per school Ex Ed - resource 1 FTE per 15 - 20 caseload I FTE per 20 -25 caseload 1 FTE per 20 -25 caseload Speech-language Path 1 FTE per 30 - 35 caseload 1 FTE per 30 - 35 caseload 1 FTE per 30 - 35 caseload Self - contained AIG (District - wide) district program Gifted Specialist I FTE per school .5 FTE per school Occupational Thera ist System allocation System allocation System allocation Ph sical Therapist System allocation System allocation System allocation Teacher Assistant 1FTE per K -3 class @ 210 day school year .50 FTE per 4 -5 @ 210 day school year 1 per school 2: up to 1000 ADM 3: 1001+ ADM @ 210 day school year Ex Ed teacher assistant per total student need cr 210 day school year per total school need 210 day school year per total school need @ 210 day school year Media assistant 1 FTE per school @ 210 day school year 1 FTE per school @ 210 day school year 1: up to 1000 ADM 1.5: 1001+ ADM P. 210 day school year Funding pending to replace 11 Elementary Media Assistant positions Technology Assistant 2 @ each H.S. Principal Secretary Iper school @ 12 MOE Iper school @ 12 MOE Iper school @ 12 MOE Reduction of 1 Clerical position per high school for 2016 -17 AP Secretary 1 per AP g 12 MOE Clerical assistant/ HS receptionist .50 FTE: up to 500 ADM 1 FTE: 501+ ADM l l MOE 1 per school @ t 1 MOE 1 per school @ 12 MOE Network Support District Allocation Theater Tech 1 FTE (2, 12 MOE A -3 D D G) —I m Dz > 0 =D mm Z:7 00 N POSITION ELEMENTARY MIDDLE HIGH SCHOOL Proposed Changes TBD 25 positions 49 positions Co- curricular assignments Bookkeeper 24 assignments Activity Units ($467 ca.) i FTE per school @ 12 10 units 40 units MOE Data Manager I FTE per school @ 12 MOE 1 FTE per school @ 12 MOE I FTE per school @ 12 MOE Guidance Clerk 1 FTE per school a l I MOE 1: up to 1000 ADM 2: 1000+ ADM 1 @ 12 months other= I 1 months Online Learning Asst. I FTE Athletic Trainer 1 FTE 10 month year (August I- May 301h); 40 hr week Security Guard 2 FTE; school (1 FTE @ 6 hrs daily assigned after - school/ evening hours Custodian per formula based on square per formula based on square per fonnula based on square footage and ADM footage and ADM footage and ADM ADM: Average Daily Membership or average student enrollment FTE: Full Time Equivalent of a position MOE: Months of Employment Other position allocations Elementary Middle High Athletic Coaches 25 positions 49 positions Co- curricular assignments 12 assignments 24 assignments Activity Units ($467 ca.) 5 units 10 units 40 units D D G) -1 m D z n 0 =D MM Z:7 00 N A -4 2018 -19 NON - PERSONNEL BUDGET ALLOCATIONS TO SCHOOLS ACCOUNT er ELEM MIDDLE HIGH HOSPITAL No Changes for 2018-19 Bud et STATE FUNDS: Instructional Supplies perstudent 30.12 30.12 30.12 30.12 Initial allotment from state Textbooks perstudent centrally managed by ISD At -Risk perstudent 10.00 10.00 10.00 10.00 ISD allotment School Technology per student - - - - LOCAL FUNDS: Differentiated Pay per cert staff 75.00 75.00 75.00 75.00 11 -12 allotment reduction Field Trips per student 2.74 2.74 2.74 2.74 Inflationary increase of .5% 17 -18 Staff Development perteacher 90.00 90.00 90.00 90.00 same as 09 -10 Safe Schools /Violence Prevention perschool - 11,876 16,443 - Inflationaty increase of .5% 17 -18 At Risk perstudent 3.01 3.01 3.01 3.01 Inflationary increase of .5% 17 -18 Instructional Supplies perstudent 11.72 20.25 20.25 20.25 Inflationary increase of .5% 17 -18 Cultural Arts perschool 906.00 2,810.00 4,485.00 Inflationary increase of .5% 17 -18 New Classroom Setup grades 1 -12 per classrm 500.00 500.00 500.00 - same as 00 -01 New Classroom Setup Kindergarten per classrm 1,000.00 - - - same as 00 -01 Technology software per student - - - - Textbooks - special allotment 13,533 Inflationary increase of .5% Supplementary Books per student 2.28 2.28 2.28 2.28 Inflationary increase of .5% 17 -18 Media Center Supplies per student 11.51 11.51 11.51 11.51 Infationary increase of .5% 17 -18 Co- curricular Activities per school - 14,400 48,600 - same as 09 -10 Co- curricular Activities per student - - 16.33 - Inflationary increase of .5% 17 -18 Travel - Asst. Principals per Asst. Prin 430.00 430.00 430.00 - same as 09 -10 Travel - Principals per Principal 1,215.00 11215.00 1,215.00 1,215.00 same as 09 -10 Telephone per school size same as 09 -10 Administrative Supplies & Postage per student 3.75 3.75 5.61 3.75 Infationary increase of .5% 17 -18 Custodial Supplies Pre 1990 per square ft. 0.032 0.032 0.032 - same as 10 -11 Custodial Supplies Post 1990 per square ft. 0.020 0.020 0.020 - same as 10 -11 Copier/Equip Maintenance /Repair District - - - - District SIT Funds perschool 1,028.00 1,028.00 1,028.00 514.00 same as 09 -10 Commencement high school 2,718.00 same as 09 -10 Utilities - Electric per history increased 7% in 08 -09 Utilities - Natural Gas per history increased 7% in 08 -09 CAPITAL FUNDS Replacement Equipment/Furniture er student 11.27 11.27 11.27 11.27 based on number of students Purchase of Computer Hardware -60% perstudent 58.66 35.15 35.15 35.15 lbased on number of students A -5 D D G) -1 m D z Q =D mm Z:7 00 N AGENDA ITEM # 2 ATTACHMENT B Appendix B NC State Department of Public Instruction Allotment General Information FY 2018 -19 State Fund Allotment Formulas The State of North Carolina allots funds to public schools on the following basis: Classroom Teachers 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. Academically or Intellectually Gifted Students $1,322.28 per child for 4% of ADM. 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 ($89.10 per ADM) and 50% is distributed based on number of poor children, per the Federal Title I Low Income poverty data ($358.14 per poor child). Each LEA receives a minimum of the dollar equivalent of two teachers and two instructional support personnel ($272,812). Central Office Administration Decreased by LEA from FY 16 -17 Initial Allotment is -3.9% Classroom Materials/Instructional Supplies/Equipment $30.12 per ADM plus $2.69 per 8`h and 91h grade ADM for PSAT funding.. Driver Education $195.85 per public, private and federal 9th grade ADM. AGENDA ITEM # 2 ATTACHMENT B Appendix B Allotment Descriptions Children with Special Needs $4,253.55 per funded headcount. Child count is comprised of the lesser of the April 1 handicapped headcount or 12.75% of the allotted ADM Noninstructional Support (Clerical support, custodians and teacher substitute pay) Distributed based on ADM ($258.05 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 The number of classes is determined by a ratio of 12 1. K -2 TAs per every 3 classes; Grades 1-2-1 TA for every 2 classes; and Grade 3 -1 TA foe every 3 classes. Textbooks $42.46 per ADM in grades K -12. Transportation 80% of the Governor's Recommended Allotment. The remaining funds will be allotted in December. Career Technical Education- Months of Employment (MOEs) Base of 50 MOEs per LEA with remainder distributed based on 8 -12 ADM. Career Technical Education - Program m Support ^ Base of $10,000 per LEA with remainder distributed based on 8 -12 ADM ($3354) AGENDA ITEM # 2 ATTACHMENT B Appendix B Allotment Descriptions Federal Fund Allotment Formulas Career and Technical Education - Program Improvement Funding to assist in developing the academic career and technical skills of post- secondary students who elect to enroll in career and technical education programs. IDEA Preschool Funds to assist local education agencies in providing special education programs for children with disabilities ages 3 -5. IASA Title 1 - Reading One of the largest federal grants for CHCCS is for the reading recovery program in the elementary schools. It provides funding to supplement and provide special help to educationally deprived children from low income families. Estimated funding projected by Washington. IDEA Title VI -B Handicapped Base Payment -Each LEA shall receive a base amount equal to a proportional share of 75% of the FY 1999 -00 IDEA Title VI -B grant as calculated using the December 1998 headcount. IDEA Title VI -B Preschool Handicapped Base Payment -Each Lea shall receive a base amount equal to a proportional share of 75% of the FY 1997 -98 IDEA Title VI -B Preschool grant as calculated using the December 1996 headcount. Improvigg Teacher Quality, Title I1, Part A To increase student academic achievement through the hiring, ongoing training and retention of highly qualified teachers and principals. Language Acquisition State Grant Assist school districts in teaching English to English learners and in helping these students meet the same challenging State standards required of all students. It AGENDA ITEM # 2 ATTACHMENT B 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 AGENDA ITEM # 2 ATTACHMENT B Appendix C Revenue Sources GIossary 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 AGENDA ITEM # 2 Appendix D ATTACHMENT B Operating Budget Description and Explanation of Line Items Purpose means the reason for which something exists or is used. Purpose includes the activities or actions that are performed to accomplish the objectives of a local school administrative unit. For budgeting and accounting purposes, expenditures of a local school administrative unit are classified into five purposes as follows: 5000 Instructional Services . 6000 System -Wide Support Services 7000 Ancillary Services 8000 Non - Programmed Charges 9000 Capital Outlay The "purpose dimension" is broken down into a function level at the second digit and, where appropriate, into a sub - function level at the third digit. The fourth digit of this dimension is not currently required by NCDPI, but is highly recommended for your use to further break down the purpose of the expenditure. NCDPI, however, will replace the last digit of the purpose code with a zero (0) for NCDPI reporting purposes. Instructional Services (5000) Instructional services include the costs of activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co- curricular activities. It may also be provided through some other approved medium. Included here are the costs of salaries and benefits for teachers, instructional assistants, instructional leadership and support staff, as well as contracted instructional services, instructional supplies, materials, and equipment, professional development, and any other cost related to direct instruction of students. Costs of activities involved in evaluating, selecting, and implementing textbooks and other instructional tools and strategies, curriculum development, demonstration teaching, and delivering staff development are also included here. Any site -based instructional supervisor or coordinator coded to this function should spend at least 75% of his /her time on these duties. AGENDA ITEM # 2 ATTACHMENT B 5100 Regular Instructional Services Cost of activities that provide students in grades K -12 with learning experiences to prepare them for activities as workers, citizens, and family members. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for regular instructional services. (Not included are those programs designed to improve or overcome physical, mental, social and /or emotional impediments to learning.) 5110 Regular Curricular Services Costs of activities which are organized into programs of instruction to provide students with learning opportunities to prepare for and achieve personal, health, and career objectives. 5111 JROTC Curricular Services Costs of activities organized into programs of instruction to provide learning opportunities for students to prepare for and achieve career objectives in selected branches of the military service. 5112 Cultural Arts Curricular Services Costs of activities organized into programs of instruction to provide learning opportunities for students in the various areas of the arts. 5113 Physical Education Curricular Services Costs of activities organized into programs of instruction for the physical and mental growth and fitness of students through activities designed to improve the muscles, motor skills, attitudes and habits of conduct of individuals and groups. 5114 Foreign Language Curricular Services Costs of activities organized into programs of instruction to provide learning opportunities for students in the various classical and modern foreign languages. 2 AGENDA ITEM # 2 ATTACHMENT B 5115 Technology Curricular Services Costs of activities organized into programs of instruction to provide learning opportunities for students in the various areas of technology. This purpose code is to be used in providing instruction to students. 5116 Homebound /Hospitalized Curricular Services Costs of activities which are organized into programs of instruction to provide students with learning opportunities while recovering from temporarily incapacitating situations which prevent them from attending regular classes in school. 5120 CTE Curricular Services Costs of activities that provide students with the opportunity to develop the knowledge, skills and attitudes needed for training in a specialized field of employment (or occupational field). 5200 SRecial Populations Services Costs of activities for identifying and serving students (in accordance with state and federal regulations) having special physical, emotional, or mental impediments to learning. Also included are those students identified as needing specialized services such as limited English proficiency and gifted education. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for special populations' services. (Certain categories of funds require that expenditures coded here must be in addition to regular allotments such as classroom teachers, textbooks, etc.) These programs include pre - kindergarten, elementary, and secondary services for the following groups of students. 5210 Children With Disabilities Curricular Services Costs of activities for students identified as being mentally impaired, physically handicapped, emotionally disturbed, those with learning disabilities, physical therapy, or other special programs for student with disabilities. 5211 Homebound Curricular Services Costs of activities for students identified as being mentally impaired, physically handicapped, emotionally disturbed, or AGENDA ITEM # 2 ATTACHMENT B those with learning disabilities, who, because of the extent of their disability are certified to receive instruction in their home or a facility other than a school classroom. 5220 Special Populations CTE Curricular Services Costs of activities for students identified as being members of special populations, which include: individuals with disabilities; individuals from economically disadvantaged families, including foster children; individuals preparing for nontraditional training and employment; single parents, including single pregnant women; displaced homemakers; and individuals with other barriers to educational achievement, including individuals with limited English proficiency, potential dropouts and the academically disadvantaged. 5230 Pre -K Children With Disabilities Curricular Services Costs of activities provided for Pre -K -aged children (under the age of five) who have been identified as being mentally impaired, physically handicapped, emotionally disturbed, or those with learning disabilities. 5240 Speech and Language Patholog y Services Costs of activities that identify students with speech and language disorders, diagnose and appraise specific speech and language disorders, refer problems for medical or other professional attention necessary to treat speech and language disorders, provide required speech treatment services, and counsel and guide students, parents, and teachers, as appropriate. 5250 Audiology Services Costs of activities that identify students with hearing loss; determine the range, nature, and degree of hearing function; refer problems for medical or other professional attention appropriate to treat impaired hearing; treat language impairment; involve auditory training, speech reading (lip - reading), and speech conversation; create and administer programs of hearing conversation; and counsel guidance of students, parents, and teachers, as appropriate. 4 AGENDA ITEM # 2 ATTACHMENT B 5260 Academically /intellectually Gifted Curricular Services Costs of activities to provide programs for students identified as being academically gifted and talented. 5270 Limited English Proficiency Services Costs of activities to assist students from homes where the English language is not the primary language spoken to succeed in their educational programs. 5280 -5290 Reserved for future use 5300 Alternative Programs and Services Costs 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 costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for alternative programs and services. Programs include summer school instruction, remediation, alcohol and drug prevention, extended day, services to help keep students in school, as well as alternative educational settings, instructional delivery models, and supporting services for identified students. 5310 Alternative instructional Services K -12 Costs of activities designed to provide alternative learning environments (programs or schools) during the regular school year for students likely to be unsuccessful in traditional classrooms. 5320 Attendance and Social Work Services Costs of activities designed to improve student attendance at school and which attempt to prevent or solve student problems involving the home, the school, and the community. 5330 Remedial and Supplemental K -12 Services Costs of activities designed to improve student performance by providing remedial support and supplemental assistance during the regular school day in grades K -12 to students enabling them to succeed in their learning experiences. Title l activities provided during the school day would be coded here. 5 AGENDA ITEM # 2 ATTACHMENT B 5340 Pre -K Readiness /Remedial and Supplemental Services Costs of activities designed to provide additional assistance to Pre - K -aged students to strengthen their abilities to be successful in the K -12 course of studies. Smart Start, More -At -Four, and Head Start would be coded here. 5350 Extended Day/Year Instructional Services Costs of activities designed to provide additional learning experiences for students outside of the regular required school calendar. These activities include remedial instructional programs conducted before and after school hours, on Saturdays, during the summer, or during intersession breaks. 5351 Before /After School Instructional Services Costs of activities designed to provide additional learning experiences for students either before or after regular school hours. 5352 Intersession Instructional Services Costs of activities designed to provide additional learning opportunities for students during the intersession breaks provided in block scheduling and/or year round school calendars. 5353 Summer School Instructional Services Costs of activities designed to provide additional learning opportunities for students during the summer break after the regular school year has ended. 5354 Saturday School Instructional Services Costs of activities designed to provide additional learning opportunities for students on Saturday during the regular school year. 5400 School Leadership Services Costs of activities concerned with directing and managing the learning opportunities for students within a particular school. These activities also 2 AGENDA ITEM # 2 ATTACHMENT B include the work of clerical staff, in support of the teaching and leadership functions. 5403 School Treasurer Costs of activities performed by the school treasurer for the duties required in the School Budget and Fiscal Control Act. 5404 School Clerical Support Costs of activities performed by school clerical staff in support of teachers and school leadership. Do not include SIMSINCWise clerical support nor the school treasurer in this functional area 5490 School Principal Costs of activities performed by the principal in directing and managing the school. 5420 School Assistant Principal Costs of activities performed by the assistant principals to assist in directing and managing the school. 5500 Co- Curricular Services Costs of school- sponsored activities, under the guidance and supervision of LEA staff, designed to motivate students, provide enjoyable experiences, and assist in skill development. Co- curricular activities normally supplement the regular instructional program and include such activities as band, chorus, choir, speech and debate. Also included are student - financed and managed activities such as clubs and proms. 5509 Athletics Costs of school sponsored activities, under the guidance and supervision of LEA staff, which provide opportunities for students to pursue competitive aspects of physical education outside of regular school hours. Athletics normally involve competition between schools and frequently generate revenues from gate receipts or fees. 7 AGENDA ITEM # 2 ATTACHMENT B 5502 Cultural Arts Costs of school sponsored activities, under the guidance and supervision of LEA staff, which provide opportunities for students to pursue performance - related aspects of the cultural arts. These include dance, theater, band, orchestra, and other pursuits in the arts conducted outside of regular school hours. 5503 School Clubs and Other Student Organizations Costs of school sponsored activities, under the guidance and supervision of LEA staff, which provide opportunities for students to participate in group interactions with their peers in school clubs and other student organizations. These include the vocational education clubs , national lylinternationally chartered service clubs, as well as clubs involving other areas of interest in the school curriculum. 5600 Reserved for Future Use 5700 Reserved for Future Use 5800 School -Based Support Services Costs of school -based student and teacher support activities to facilitate and enhance learning opportunities for students. These include the areas of educational media services, student accounting, guidance services, health, safety and security support services, instructional technology services, and unallocated staff development. 5810 Educational Media Services Costs of activities supporting the use of all teaching and learning resources, including media specialists and support staff, hardware, software, books, periodicals, reference books, interest -based services, and content materials. 5820 Student Accounting Costs of activities of acquiring and maintaining records of school attendance, location of home, family AGENDA ITEM # 2 ATTACHMENT B characteristics, census data, and the results of student performance assessments. Portions of these records become a part of the cumulative record which is sorted and stored for teacher and guidance information. Pertinent statistical reports are prepared under this function as well. Include SIMS /NCWise clerical support and school -based testing coordinator activities here. 5830 Guidance Services Costs of activities involving counseling with students and parents, consulting with other staff members on learning problems, evaluating the abilities of students, assisting students in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs for students. Include career development coordination services and clerical assistance for guidance in this area. 5840 Health Support Services Costs of activities concerned with the health of the students. Included in this area are activities that provide students with appropriate medical, dental, and nursing services. 5850 Safejy and Security Support Services Costs of activities concerned with the security and safety of the students, staff, buildings and grounds. Included in this area are expenses related to school resource officers, traffic directors, crossing guards, security at athletic events, security officials, and security systems. 5860 Instructional Technolo-gy Services Cost of activities to support the technological platform for instructional staff and students. This will include technology curriculum development, training, software, and other learning tools. Examples would include help desk services and programmers for instruction. 5870 Staff Development Unallocated Cost of activities to provide staff development for all instructional areas when the training provided is not for a purpose code - specific area, or when staff development funds are appropriated to a school for direct payments. AGENDA ITEM # 2 ATTACHMENT B 5880 Parent Involvement Services Costs of activities which encourage and support parent involvement in the schools. Include activities which train parents to provide better learning opportunities for their children. 5890 Volunteer Services Costs of activities which encourage and support volunteerism in the schools. 5900 Reserved for future use System -Wide Support Services (6000) System -wide support services include the costs of activities providing system- wide support for school -based programs, regardless of where these supporting services are based or housed. These services provide administrative, technical, personal, and logistical support to facilitate, sustain, and enhance instruction. Included here are the costs of salaries and benefits for program leadership, support and development and associated support staff, contracted support services, supplies, materials and equipment, professional development, and any other cost related to the system -wide support for the school -based programs of the school system. Costs of activities involved in developing /administering budgets, authorizing expenditures of funds, evaluating the performance of subordinates, developing policies and/or regulations for the district as a whole are included here. 6100 Support and Development Services Cost of activities that provide program leadership, support, and development services for programs providing students in grades K -12 with learning experiences to prepare them for activities as workers, citizens, and family members (Not included are program leadership, support and development services for programs designed to improve or overcome physical, mental, social and/or emotional impediments to learning.) 6110 Regular Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for regular curricular programs of instruction 10 AGENDA ITEM # 2 ATTACHMENT B to provide students with learning opportunities to prepare for and achieve personal, health, and career objectives. 6111 JROTC Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction to provide learning opportunities for students to prepare for and achieve career objectives in selected branches of the military service. 6112 Cultural Arts Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction to provide learning opportunities for students in the various areas of the arts. 6113 Physical Education Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction for the physical and mental growth and fitness of students through activities designed to improve the muscles, motor skills, attitudes and habits of conduct of individuals and groups. (Does not include athletics.) 6114 Foreign Language Curricular Sport and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction to provide learning opportunities for students in the various classical and modern foreign languages. 6115 Technology Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction to provide learning opportunities for students in the various areas of technology. 6116 Homebound/Hospitalized CurricularSupport and Development Services 11 AGENDA ITEM # 2 ATTACHMENT B Costs of activities to provide program leadership, support, and development services for programs of instruction to provide students with learning opportunities while recovering from temporarily incapacitating situations which prevent them from attending regular classes in school. 6120 CTE Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction to provide students with the opportunity to develop the knowledge, skills and attitudes needed for training in a specialized field of employment (or occupational field), and are not on the college preparatory track. 6130 Jobs Commission Development Provides funding to support the creation of Job Commission schools. 6200 Special Population Support and Development Services Costs of activities to provide program leadership, support, and development services primarily for identifying and serving students (in accordance with state and federal regulations) having special physical, emotional, or mental impediments to learning. Also included are support and development services for those students needing specialized services such as limited English proficiency and gifted education. These programs include pre - kindergarten, elementary, and secondary services for the special populations. 6201 Children With Disabilities Support and Development Services Costs of activities to provide program leadership, support, and development services primarily for students identified as being mentally impaired, physically handicapped, emotionally disturbed, those with learning disabilities, or other special programs for students with disabilities. 6202 CTE Children With Disabilities Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for students identified as being 12 AGENDA ITEM # 2 ATTACHMENT B mentally impaired, physically handicapped, emotionally disturbed, or those with learning disabilities, requiring specialized CTE programs. 6203 Pre -K Children With Disabilities Support and Development Services Costs of activities to provide program leadership, support, and development services for Pre -K -aged children who have been identified as being mentally impaired, physically handicapped, emotionally disturbed, or those with learning disabilities. 6204 Speech and Language Pathology Support and Development Services Costs of activities to provide program leadership, support, and development services for identifying students with speech and language disorders, diagnose and appraise specific speech and language disorders, refer problems for medical or other professional attention necessary to treat speech and language disorders, provide required speech treatment services, and counsel and guide students, parents, and teachers, as appropriate. 6206 Audiology Support and Development Services Costs of activities to provide program leadership, support, and development services for identifying students with hearing loss; determining the range, nature, and degree of hearing function; referring problems for medical or other professional attention appropriate to treat impaired hearing; treating language impairment; involving auditory training, speech reading (lip- reading), and speech conversation; creating and administering programs of hearing conservation; and counseling guidance of students, parents, and teachers, as appropriate. 6206 Academical! /intellectually Gifted Support and Development Services Costs of activities to provide program leadership, support, and development services for programs for students identified as being academically gifted and talented. 13 AGENDA ITEM # 2 ATTACHMENT B 6207 Limited English Proficiency Support and_Deve €opment Servir ps Costs of activities to provide program leadership, support, and development services for programs to assist students from homes where the English language is not the primary language spoken to succeed in their educational programs. 6300 Alternative Programs and Services Su ort and Development Services Costs of activities to provide program leadership, support, and development services for programs 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. Costs related to state Assistance Teams are also included here. Programs include summer school instruction, remediation, alcohol and drug prevention, extended day, services to help keep students in school, as well as alternative educational settings, instructional delivery models, and supporting services for identified students. 6301 Alternative Instructional Proarams K -12 Support Services Costs of activities to provide program leadership, support, and development services for programs designed to provide alternative learning environments (programs or schools) during the regular school year for students likely to be unsuccessful in traditional classrooms. 6302 Attendance and Social Work Support Services Costs of activities to provide program leadership, support, and development services for programs designed to improve student attendance at school and which attempt to prevent or solve student problems involving the home, the school, and the community. 6303 Remedial and Supplemental Services K -12 Support Services Costs of activities to provide program leadership, support, and development services for programs designed to improve student performance by providing remedial support and supplemental assistance during the regular school day in 14 AGENDA ITEM # 2 ATTACHMENT B grades K -12 to students enabling them to succeed in their learning experiences. 6304 Pre -K Readiness /Remedial and Supplemental Support Services Costs of activities to provide program leadership, support, and development services for programs designed to provide additional assistance to Pre -K -aged students to strengthen their abilities to be successful in the K -12 course of studies. 6305 Extended DavNear Instructional Support Services Costs of activities to provide program leadership, support, and development services for programs designed to provide additional learning experiences for students outside of the regular required school calendar. These activities include remedial instructional programs conducted before and after school hours, on Saturdays, during the summer, or during intersession breaks. 6400 Technology Support Services Costs of central based activities associated with implementing, supporting and maintaining the computer hardware, software, peripherals, technical infrastructure which provide technology system services to the LEA as a whole. Also included is the development and implementation of technological systems; and technology user support services for the LEA. 6401 Technology Services Costs of central based activities associated with implementing, supporting and maintaining the computer hardware, software, peripherals and technical infrastructure and connectivity. Do not include any costs which may be coded to one or more specific purpose functions. 6402 Information Management S stems Services Costs of central based activities associated with the development and implementation of technological systems. 15 AGENDA ITEM # 2 ATTACHMENT B 6403 Technology User Support Services Costs of central based activities associated with supporting technology services for LEA systems. An example would be central based help desk activities. 6410 Connectivity Support Services Costs associated for the one time funding for shared education strategy to enhance broadband connectivity and improve the education user experience in public schools. 6500 Operational Support Services Costs of activities for the operational support of the school system such as printing and copying services, communication services, utility services, transportation of students, facilities, planning and construction, custodial and housekeeping services, maintenance services, and warehouse and delivery services. (Do not include any costs which may be coded to one or more specific purpose functions.) 6510 Communication Services Costs of general telephone and telecommunication services for the LEA. Include in this area general line charges, communication devices, LEA -wide postage purchases, and general telecommunication system support. Do not include any costs which may be coded to one or more specific purpose functions. 6520 Printing_ and Copying Services Costs of activities of printing and publishing publications such as annual reports, school directories, and manuals. Also included are the lease /purchase of copier equipment for the school system, as well as centralized services for printing and publishing school materials and instruments such as school bulletins, newsletters, notices, teaching materials, and other items used by the LEA and their individual schools. 6530 Public Utility and Energy Services Costs of activities concerned with public utility and energy product consumption. IL" AGENDA ITEM # 2 ATTACHMENT B 6540 Custodial /Housekeeping Services Costs of activities concerned with housekeeping duties necessary for the clean and healthy environment of the building structures of a school or other buildings of the I-EA. 6550 Transportation Services Costs of activities concerned with the conveying of students to and from school, as provided by state and federal law. included are trips between home and school and trips to school activities. 6560 Warehouse and Delivery Services Costs of activities concerned with the receiving, storing, and distributing of supplies, furniture, equipment, materials, and mail. 6570 Facilities Planninci, Acquisition and Construction Services Costs of activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, improving sites, and up- dating service systems. This would include the costs of contracted construction management as well as architectural and engineering, educational specifications development and other services as well as those contracted services generally associated with the primary construction costs. 6580 Maintenance Services Costs of activities concerned with the repair and upkeep of the building structures, mechanical equipment, underground utility lines and equipment, and surrounding grounds of a school or other buildings of the LEA. 6590 Reserved for Future Use 6600 Financial and Human Resource Services Costs of activities concerned with acquisition, management, reporting and protection of financial resources; and with recruitment, retention, placement, and development of human resources for the LEA. 17 AGENDA ITEM # 2 ATTACHMENT B 6610 Financial Services Costs of activities concerned with the financial operations of the LEA. These operations include budgeting, receiving and disbursing of funds, financial and property accounting, payroll, purchasing, risk management, inventory control, and managing funds as required in the School Budget and Fiscal Control Act. 6611 Financial Management Services Costs of activities concerned with the management of the financial operations of the school system. 6612 Purchasing Services Costs of activities concerned with purchasing supplies, furniture, equipment, materials and services used in the schools or the school system operations. 6613 Risk Management Services Costs of activities concerned with minimizing financial risk to the school system, including property, liability, and fidelity insurance. Planning and management of loss prevention programs, as well as worker's compensation, are also to be included here. 6614 Resource Development Services Costs of activities related to the discovery and acquisition of financial resources and other assets such as grants, contributions, business partnerships, and bequests. Include grant writer activities in this area. 6620 Human Resource Services Costs of activities concerned with maintaining an efficient, effective staff for the LEA including such activities as recruitment, retention, placement, and development of human resources for the LEA. 6621 Human Resource Management Costs of activities concerned with the management of the human resource operations of the school system. 6622 Recruitment Services 18 AGENDA ITEM # 2 ATTACHMENT B Costs of activities concerned with recruiting qualified and appropriately credentialed individuals to meet the needs of the LEA. 6623 Staff Development Services Costs of activities concerned with the direction and coordination of appropriate training activities for all LEA personnel. Also inciude costs of activities to provide staff development for all system -wide support areas when the training provided is not for a purpose code- specific area. 6624 Salary and Benefits Services Costs of activities concerned with the coordination and administration of salary and benefits services for all LEA personnel. 6630 -6690 Reserved for Future Use 6700 Accountability Services Cost of activities concerned with the development, administration, reporting and analysis of student progress. This area includes the testing and reporting for student accountability, such as end of grade and end of course testing, disaggregation, analysis, and reporting of school and student performance. This area also includes the planning, research development and program evaluation costs of the school system. 6710 Student Testing Services Costs of activities to provide the development, administration, reporting and analysis of student progress, and results of student performance assessments, including the testing and reporting for student accountability. 6720 Planning, Research Development and Program Evaluation Costs of activities to provide the planning, research development and program evaluation costs of the school system. 19 AGENDA ITEM # 2 ATTACHMENT B 6800 System-wide Pupil Support Services Costs of activities that provide program leadership, support, and development services for system -wide pupil support activities for students in grades K -12. These areas include educational media support, student accounting support, guidance support, health support, safety and security support, and instructional technology support system -wide services. 6810 Educational Media Support Set-vices Costs of activities to provide leadership, support, and development services for system -wide pupil support activities involving the use of all teaching and learning resources. 6820 Student Accounting Support Services Costs of activities to provide leadership, support, and development services for system -wide pupil support activities of acquiring and maintaining records of school attendance, location of home, family characteristics, and census data. 6830 Guidance Support Services Costs of activities to provide leadership, support, and development services for system -wide pupil support activities involving counseling with students and parents, consulting with other staff members on learning problems, evaluating the abilities of students, and other guidance services, in addition to career development coordination support services. 6840 Health Support Services Costs of activities to provide leadership, support, and development services for system -wide pupil support activities concerned with the health of the students. 6880 Safety and Security Support Services Costs of activities to provide leadership, support, and development services for system -wide pupil support activities concerned with the security and safety of the students, staff, buildings and grounds. 6860 Instructional Technology Support Services Costs of activities to provide leadership, support, and development services for system -wide pupil support activities to provide learning 20 AGENDA ITEM # 2 ATTACHMENT B opportunities in technology for staff and students, to include technology curriculum development, training, software, and other learning tools. 6870 -6890 Reserved for Future Use 6900 Policy, Leadership and Public Relations Services Costs of activities concerned with the overall general administration of and executive responsibility for the entire LEA. 6910 Board of Education Costs of activities of the elected body which has been created according to state law and vested with responsibilities for educational planning, policy, and activities in a given LEA. 6920 Legal Services Cost of activities concerned with providing legal advice and counsel to the Board of Education and/or school system. 6930 Audit Services Cost of activities concerned with the annual independent financial audit as well as the internal audit functions in a school system. 6931 Internal Audit Costs of activities concerned with verifying the account records, which includes evaluating the adequacy of the internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting systems, and ascertaining compliance with established policies and procedures. 6932 External Audit Costs of activities concerned with the annual independent program compliance and audit of the statements and financial records of the school system, as required by state and federal law. 6940 Leadership Services 21 AGENDA ITEM # 2 ATTACHMENT B Costs of activities performed by the superintendent and such assistants as deputy, associate, assistant superintendents, and other system -wide leadership positions generally directing and managing all affairs of the LEA. These include all personnel and materials in the office of the chief executive officer. 6941 Office of the Superintendent Costs of activities performed by the superintendent, related support personnel and other costs in directing and managing the affairs of the LEA. 6942 Deputy. Associate, and Assistants Costs of activities performed by those personnel having system -wide leadership responsibilities, as well as involved in developing /administering budgets, authorizing expenditures of funds, evaluating the performance of subordinates, developing policies and for regulations for the district as a whole. These areas include all deputy and associate superintendents (regardless of the functional assignment). Also included are assistant superintendents and other system -wide leadership positions, as well as related support personnel and other costs related to their offices. (When assigned to two or more functional areas, costs are coded here. If costs may be placed properly to one specific purpose/function, then costs should be charged to that area.) 6950 Public Relations and Marketing Services Costs of activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to the public thorough various news media or personal contact. This area includes marketing and public information services associated with promoting the school system as a positive entity. Ancillary Services (7000) Activities that are not directly related to the provision of education for pupils in a local school administrative unit. These include community services, nutrition services and adult services provided by the school system. 22 AGENDA ITEM # 2 ATTACHMENT B 7100 Community Services Costs of activities which are not directly related to the provision of educational services in an LEA. These include services such as community recreation activities, civic activities, and community welfare activities provided by the LEA 7110 Child Care Services Costs of activities which are not directly related to the provision of educational services in an LEA. These include services such as activities of custody and care of children provided by the LEA. Before and After School Care would also be included here. 7200 Nutrition Services Costs of activities concerned with providing food service to students and staff in a school or LEA including the preparation and serving of regular and incidental meals, or snacks in connection with school activities. 7300 Adult Services Costs of activities that develop knowledge and skills to meet immediate and long range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities. Programs include activities to foster the development of fundamental tools of learning, prepare adults for a postsecondary career; prepare adults for postsecondary education programs; upgrade occupational competence; prepare adults for a new or different career; develop skills and appreciation for special interests; or to enrich the aesthetic qualities of life. In addition, parent involvement services in the schools, as well as volunteer activities by adults in the schools. Adult basic education programs are included in this category. Non - Programmed Charges (8000) Non - Programmed charges are conduit -type (outgoing transfers) payments to other LEAs or other administrative units in the state or in another state, transfers from one fund to another fund in the LEA, appropriated but unbudgeted funds, debt service payments, scholarship payments, 23 AGENDA ITEM # 2 ATTACHMENT B payments on behalf of educational foundations, contingency funds, and other payments that are not attributable to a program. 8100 Payments to Other Governmental Units Include payments to other LEAs or governmental units, which are generally for tuition and transportation for services rendered to pupils residing in the paying LEA. it is also used for indirect cost when used in conjunction with object code 392. 8200 Unbudgeted Funds Include unbudgeted federal grant funds administered by the State Board of Education that are being set aside by the LEA and are not a part of the LEA's budgeted funds. These funds are not available for use in the current fiscal for expenditures unless the LEA first transfers an amount from this account to their budgeted line item(s) by means of an approved budget amendment. This code may also be used to identify appropriated but unbudgeted funds in any fund source by the LEA. 8300 Debt Services Include debt service payments for lease purchases or installment contracts. 8400 lnterfund Transfers Include transfers of funds from one fund to another fund in an LEA. 8500 Contingency Include appropriations for use in circumstances not completely foreseen. As monies are required from this item, budget amendments should be made to transfer monies to the appropriate operating function. 8600 Educational Foundations Include payments made by the school system on behalf of an education foundation for which the school system has fiscal responsibility 8700 Scholarships 24 AGENDA ITEM # 2 ATTACHMENT B Include payments made for the awarding of scholarships by the school system for students and LEA personnel. Capital Outlay (9000) 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 to one or more specific purpose functions. (i.e., purchase of transportation equipment would be coded to 6550, maintenance equipment would be coded to 6580, regular instructional equipment purchases would be coded to 5110, etc.). The remaining three digits may be used for local use purposes. 25