2015 Preliminary Budget - SCCPSS

Savannah-Chatham County Public School System

2015 Preliminary Budget

Thomas B. Lockamy, Jr., Ed. D. Superintendent of Schools Savannah, Georgia www.sccpss.com

Preface

PREFACE More than 50 years ago, the Nobel-Laureate-To-Be Herbert Simon began promulgating the eminently sensible idea that instead of just spending money because they have it, governments should decide what they want to accomplish and then keep track of whether their expenditures are helping them accomplish it. In 1949, at the federal level, the Hoover Commission recommended almost exactly the same thing, calling it performance budgeting. In the 1990’s, Herbert Simon’s insight celebrated the beginning of its second half-century by returning to the stage as “benchmarking” – the identification of targets that a government wants to achieve and the continuous measurement of progress. It is a good idea. It just keeps getting renamed. Today, we call this process objective-based budgeting. The objective-based budget process in the Savannah-Chatham County Public School System begins with the development and approval of District’s Goals and Priority Objectives by the Board of Education. Each activity uses these goals and objectives to develop supporting goals and objectives for their organization. Once sites decide what they want to accomplish, they then determine how to allocate their available resources to best meet their objectives. Once approved, each site’s goals, objectives, and expenditure budgets become their plan of action for the upcoming year. At year’s end, their actual expenditures will be measured to determine if these goals and objectives have been accomplished. We have changed the organization of this book from previous editions to make the information easier to understand. Whether you are interested in the budgets of the entire district, a particular organization, or a specific fund or program, you should find this information readily accessible in this document. Graphs and narrative have been added, where appropriate, to clarify the data presented. We welcome any comments or suggestions on how we can improve on this document. Please address your comments to the SavannahChatham County Public School System, Department of Budgeting Services, 208 Bull Street, Savannah, Georgia 31401.

2014-2015 Savannah-Chatham County Public Schools Preliminary Budget 1

2

Introductory Section

3

4

Executive Summary Superintendent’s Budget Message GFOA (Government Finance Officers Association) Award ASBO (Association of School Business Officials International) Award Savannah-Chatham County Public School Vision System Goals and Objectives FY2015 Budget Process FY2014-FY2015 Budget Calendar

5

Savannah-Chatham County Public School System 208 Bull Street / Savannah, Georgia 31401 – (912) 395-5600

May 15, 2014 Members of the Chatham County Board of Education and Citizens of Chatham County: I present to you the FY 2014-2015 Preliminary Budget for All Funds for the Savannah-Chatham County Public School System. This year’s preliminary 2015 budget, when adopted, will serve as the key operating plan for the district for the next twelve months as we move our school system closer to being a world-class school system where ALL children are learning at high levels. This budget document was the product of much planning and effort on the part of both staff members and faculty to meet district and school benchmarks within available resources. The Preliminary Budget is taxpayer friendly and fiscally responsible, protects the academic programs, and provides for safe and secure schools. I wish to thank this community for its interest in, and commitment to, public education. I hope you find this document comprehensive and useful in understanding our financial plan for the coming year. I welcome your input as we move the Savannah-Chatham County School System to a system where ALL students achieve academic excellence. Sincerely,

Thomas B. Lockamy, Jr., Ed.D. Superintendent of Schools

6

7

Association of School Business Officials International

This Meritorious Budget Award is presented to

SAVANNAH-CHATHAM COUNTY PUBLIC SCHOOLS For excellence in the preparation and issuance of its school entity’s budget for the Fiscal Year 2013-2014. The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Brian L. Mee, SFO, RSBA President

John D. Musso, CAE, RSBA Executive Director

8

Executive Summary

Mission, Vision and Guiding Principles

Savannah-Chatham County Public Schools

Mission Statement To ignite a passion for learning and teaching at high levels Vision Statement From school to the world: ALL students prepared for productive futures Guiding Principles Guiding Principles are the shared values and management style of the organization. They articulate the ethical standards by which the organization makes decisions and conducts activities.

Guiding Principle 1: The school board provides guidance and support to schools by establishing clear goals, aligned policies, high standards, and effective systems of evaluation which produce accountability and results. Guiding Principle 2: The academic achievement of students will be at a level that will enable them ,upon graduation from high school, to enter college or the work force fully prepared to be successful without need of remediation. Guiding Principle 3: Education is a shared responsibility between home, school and community. Guiding Principle 4: A safe, secure and orderly environment is essential for teaching and learning. Guiding Principle 5: All children can learn and achieve at high levels but may learn at different rates or learning styles. Guiding Principle 6: Fiscal responsibility and accountability must be maintained at all times. Guiding Principle 7: Positive relationships are built through honesty and respect which enhance cooperation, safety and well-being of students, families and staff.

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2014-2015 Savannah Chatham County Public School Preliminary Budget

System Goals and Objectives


Goal #1 TO IMPROVE ACADEMIC ACHIEVEMENT A. Reading on Grade Level Objective: To increase the percentage of students who are reading on grade level by the end of grade 2 as measured by the District reading assessment. B. Georgia Criterion Referenced Competencies Test (CRCT) Objective: To increase the percentage of students meeting or exceeding standards in the core content areas as measured by the Georgia CRCT examination administered in Grades 3, 5, and 8 (first time test takers only – retest scores are not included). C. Iowa Test of Basic Skills (ITBS) Objective: To increase the District average score in the core content areas as measured by the Iowa Test of Basic Skills, a norm-referenced examination administered in Grades 3, 5, and 8. D. Graduation Rate Objective: To improve the District graduation rate as measured using the Georgia AYP calculation method. E. Georgia High School Graduation Test Objective: To improve first time test takers success rate on the GHSGT as measured by the Georgia Department of Education. F. Advanced Placement Tests Objective: To increase the percentage of students participating and achieving a score of 3 or higher on Advanced Placement Exams as determined by the College Board. G. International Baccalaureate (IB) Diplomas Objective: To increase the percentage of students enrolled in the International Baccalaureate program being awarded the International Baccalaureate Diploma. H. Scholastic Aptitude Reasoning Test (SAT) Objective: To increase the District average on the Verbal and Mathematics portions of the SAT Reasoning Test, a nationally norm-referenced college entrance examination. I. ACT

Objective: To increase the District average composite score on the ACT Test, a nationally normreferenced college entrance examination. 2014-2015 Savannah-Chatham County Public Schools Preliminary Budget 10


Goal #2 TO ENSURE FISCAL RESPONSIBILITY AND EFFECTIVE RESOURCE STEWARDSHIP A. ESPLOST Program Objective: ESPLOST projects are completed on-time and within budget and change orders are effectively controlled. B. Financial Reporting Objective: To provide complete, accurate, and timely financial reporting for the Board and the public. C. Use of Audits Objective: To use various internal and external audits and program reviews as tools for continuous improvement. D. Stewardship of Human Resources Objective: To provide information on the effectiveness of the District’s management of its Human Resources. E. Stewardship of Facilities Objective: To improve the utilization of the District’s facilities as measured by the percentage of capacity used and utilities cost per student. Goal #3 TO PROVIDE A SAFE AND SECURE ENVIRONMENT FOR STUDENTS AND EMPLOYEES A. Truancy Objective: To improve student attendance at all grade levels by reducing the Truancy Rate. B. School Discipline Objective: To reduce the number of infractions that give rise to referrals for suspension and expulsion while ensuring that appropriate and consistent discipline is being administered in all of the District’s educational settings. C. Emergency Preparedness Objective: To ensure the preparedness of schools in the event of an emergency/crisis situation by conducting live and simulated exercises at all sites. D. Weapons and Drugs Objective: To reduce the numbers of weapons and drugs on school campuses as measured by official police reports. 2014-2015 Savannah-Chatham County Public Schools Preliminary Budget 11


F. Dropout Rate Objective: To decrease the number of dropouts from the Savannah-Chatham County Public School System as measured by the Department of Education during the Fall FTE data collection. Goal #4 TO ENGAGE PARENTS AND OTHER COMMUNITY STAKEHOLDERS A. Engaging our Students’ Parents Objective: To increase the level of parental involvement in the educational process as measured by the attainment of model Parent Teacher Association (PTA) status as determined by the Georgia PTA. B. Engaging the Business Community Objective: To increase the number of business partnerships. C. Engaging our Neighborhoods & Communities Objective: To develop direct contacts between school principals and the communities / neighborhoods they serve. This also includes our military community. D. Engagement Through Mentoring & Tutoring Objective: To increase the number of mentors and tutors available to our students. E. Perceptions of the District Objective: To improve the overall perception of the District by its many constituencies, to include students, parents, visitors, volunteers, mentors, and business partners as measured by an annual climate survey.


2014-2015 Budget Process

FY2015 Budget Process General Guidelines 

Current revenues will be sufficient to support current expenditures. Ongoing operating expenditures will be funded with on-going revenue sources.



The budget process and format shall be school/department based and focused on goals and objectives.



The School System will maintain a budgeting control system to ensure continual compliance with the adopted budget.



The budget will provide adequate funds for maintenance of capital plant and equipment and funding for their orderly replacement.

Budget Process The 2004 Governmental Accounting Standards Board (GASB) Codification of Governmental Accounting and Financial Reporting Standards (2004 Codification) Section 1700 calls for the adoption of an annual budget by every government. Georgia Law (OCGA 20-2-167) also requires each LUA adopt an annual budget for all funds except capital projects and trust and agency funds. The adopted budget is a legally binding document, which details how the District may use available funds. It is the primary tool used by the local Board to control the system's resources. The budget document is a reflection of the District's goals, objectives, and priorities, and serves as the financial plan of action. The budget preparation process extends for a period of approximately 10 months beginning in September of the year prior to adoption. All governmental and proprietary (internal service) fund types are budgeted by the District on an annual basis. The budget for the upcoming fiscal year (July 1 through June 30) must be submitted to the local Board of Education prior to June 30th for legal adoption. No public funds may be expended until the Board has approved the budget unless a spending resolution is adopted. After review by the Superintendent and the Executive Management Team, the Division of Finance prepares a proposed budget for submission to the Board of Education. Copies of the proposed budget are placed in libraries throughout the District. Using newspaper advertisement, the public is notified of the proposed budget, the placement of library copies, and the date, time, and location of the public budget hearing. Work sessions with the Board are scheduled as needed, and the Board then tentatively adopts the budget. Once the budget is tentatively adopted, it is advertised in the local press. The advertisement depicts projected revenues and expenditures by fund type, along with the date, time and location when the budget is to be legally adopted. In most instances, the Board will legally adopt the budget at the next regularly scheduled Board meeting following the tentative adoption. 2014-2015 Savannah-Chatham County Public Schools Preliminary Budget 13

2014-2015 Budget Process

The most significant revenue source to be considered in the budget adoption process is local property taxes. The two major parts of the calculation are the tax digest and the millage rate. Each year, the Chatham County Board of Assessors establishes the taxable value of all property in the county and publishes the certified tax digest for each taxing jurisdiction. The Board of Education has two separate taxing jurisdictions and therefore receives two separate tax digests: one for Maintenance and Operations and another for Bonded Indebtedness. Upon receipt of certified tax digests for the upcoming calendar year from the County Board of Assessors, the Board of Education must determine the tax millage rates to be levied for both Bonded Debt and for Maintenance and Operations to meet its revenue requirements. Once these millage rates are tentatively adopted, the Board must then advertise the tax digest and millage levy for the preceding five years, along with the current year's digest and proposed millage rate to be enacted for the year. The recommended millage rate is approved during the regular Board meeting and is provided to the Chatham County Commissioners for action. The adopted budget is submitted for formal approval to the State Board of Education. The State Board generally approves the budget in November; however, the District is permitted to expend funds on a conditional basis until final state approval is received. The Chatham County Board of Education may legally amend the budget at any time during the year.


Savannah-Chatham County Public Schools

FY 2014 – 2015 Budget Calendar  November 2013  November 6th – Board Adopts Legislative Priorities  November 18th − Begin Enrollment Projections (Staff)  December 2013  December 9th – Staff begins Division, Departments and School Budget Preparation  January 2014  January 6th – Begin Staffing Projections (Staff)  February 2014  February 5th - Present Budget Calendar and Objectives for Adoption  February 10th – Begin Stakeholder Input  March 2014  March 5th – Tax Assessor Office Presentation – Informal Meeting  April 2014  April 2nd –Board Budget Workshop – Informal Meeting  May 2014  May 7th – Board Budget Workshop – Informal Meeting  May 13th – Advertise Board Public Hearing on Budget (to be held May 28th ) in Newspaper and on SCCPSS Website  May 21st − Board Members receive printed Recommended Budget  May 21st – Recommended Budget to Live Oak Public Libraries  May 28th – Board Public Hearing on Budget  June 2014  June 2nd – Tax Digest and Rollback Millage Rate from Chatham County Board of Tax Assessors (Approximate Date)  June 4th – Board Budget Workshop / Regular Board Meeting (Tentative Budget / Millage Rates Adoption)  June 4th – Advertise Millage Rate Hearings 1 and 2 (to be held June 11th) in Newspaper and on SCCPSS Website  June 6th – Staff Issues Press Release on Tentative Recommended Millage Rate / Required Press Release of Intent to increase taxes in Newspaper and on Website  June 10th – Advertise Five Year Tax Digest and Tentative Recommended Millage Levy in Paper and on SCCPSS Website  June 11th – Advertise Final Budget Adoption by Board in Newspaper and on SCCPSS Website  June 16th – Advertise Millage Rate Hearing 3 (to be held June 25th ) in Newspaper and on SCCPSS Website  June 18th – Board Millage Rate Hearing 1 and 2  June 25th – Board Meeting (Millage Rate Hearing, Recommended Millage and Final Budget Adoption)  June 30th – Fiscal Year 2014 Ends  July 2014  July 1st – Fiscal Year 2015 Begins  July 1st – Staff Transmits Certified Millage Resolution to County Commission  July 3rd – Advertise Five Year Tax Digest and Recommended Millage Levy  July 25th – County Commission (Levying Authority) Adopts Millage Rates  July 30th – Assessor Submits Tax Digest and Levy submitted to Georgia Department of Revenue for Approval (Approximate Date)  August 2014  August 30th – Staff Submits FY 2015 Budget to Georgia Department of Education  September 2014  September 30th – Staff Distributes FY 2015 Adopted Budget Book and submits book to GFOA & ASBO 15

16

Enrollment & Staffing 5 Year Enrollment Summary

5 Year Enrollment Summary Elementary 5 Year Enrollment Summary K-8 Schools 5 Year Enrollment Staffing Middle Schools 5 Year Enrollment Summary High Schools 5 Year Enrollment Summary Other Educational Sites FY2015 Staffing Summary

5 Year Staffing Summary

17

5 Year Enrollment Summary Elementary Schools Site Name Bloomingdale Elementary Brock Elementary Butler Elementary Coastal Empire Montessori Gadsden Elementary Garden City Elementary Gould Elementary Haven Elementary Heard Elementary Hodge Elementary Howard Elementary Islands Elementary J.G. Smith Elementary Largo-Tibet Elementary Low Elementary Marshpoint Elementary Pooler Elementary Pt Wentworth Elementary Pulaski Elementary Shuman Elementary Southwest Elementary Spencer Elementary Thunderbolt Elementary Tybee Island Maritime Academy West Chatham Elementary White Bluff Elementary Windsor Forest Elementary Total Enrollment

FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Day Day Day Day Projected Change Change 10 2.31% 476 453 445 433 443 31 5.15% 779 665 636 602 633 2 0.31% 639 657 683 654 656 15 5.24% 188 232 271 286 301 31 4.26% 598 565 730 727 758 36 4.73% 653 707 731 761 797 -10 -1.17% 821 814 834 856 846 27 6.51% 455 484 482 415 442 534 583 547 590 603 13 2.20% 18 3.82% 429 453 466 471 489 0 0.00% 791 791 796 745 745 0 N/A 0 0 0 0 0 34 8.15% 397 395 393 417 451 0 0.00% 715 741 806 732 732 -9 -1.60% 561 542 540 562 553 5 0.54% 851 896 903 923 928 2 0.38% 448 504 539 524 526 109 18.32% 515 519 519 595 704 38 5.40% 539 583 653 704 742 -18 -2.59% 663 723 745 695 677 11 1.34% 777 737 802 821 832 1 0.17% 526 521 530 579 580 21 5.01% 413 447 468 419 440 42 28.00% 0 0 0 150 192 -5 -0.57% 744 822 827 877 872 0 0.00% 636 626 586 597 597 10 1.44% 568 629 663 695 705 14,716 15,089 15,595 15,830 16,244 414 2.62%

16,500 16,000 15,500 15,000 14,500 14,000 13,500

FY11 10th Day

FY12 10th Day

FY13 10th Day

FY14 10th Day

FY15 Projected

2014-2015 Savannah-Chatham County Public School Preliminary Budget

18

5 Year Enrollment Summary K-8 Schools Site Name East Broad Elementary K-8 Ellis Elementary K-8 Garrison Fine & Performing Arts K-8 Georgetown Elementary K-8 Godley Station K-8 Hesse Elementary K-8 Isle Of Hope Elementary K-8 Savannah Classical Academy Total

FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Day Day Day Day Projected Change Change 47 6.96% 667 619 644 675 722 21 3.70% 557 564 573 567 588 32 4.35% 697 809 804 736 768 22 3.00% 585 660 670 733 755 34 2.14% 1,229 1,436 1,547 1,592 1,626 18 1.78% 845 989 997 1010 1,028 -5 -0.73% 650 705 712 686 681 73 23.03% 0 0 0 317 390 5,230 5,782 5,947 6,316 6,558 242 3.83%

7,000

6,000 5,000

4,000 3,000

2,000 1,000

0

FY11 10th Day

FY12 10th Day

FY13 10th Day

FY14 10th Day

FY15 Projected


19

5 Year Enrollment Summary Middle Schools Site Name Bartlett Middle Bartlett STEM Academy Coastal Middle DeRenne Middle Hubert Middle Mercer Middle Myers Middle Oglethorpe Charter School Southwest Middle West Chatham Middle Total Enrollment

FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Day Day Day Day Projected Change Change 0 N/A 897 769 788 0 0 80 14.57% 0 0 0 549 629 -22 -2.91% 704 695 765 756 734 13 1.97% 705 679 710 660 673 -4 -0.74% 596 619 529 543 539 -27 -6.04% 663 619 582 447 420 2 0.29% 561 551 536 698 700 14 2.43% 421 427 462 576 590 -52 -5.90% 685 711 683 881 829 -10 -1.01% 1,017 1,001 1,040 993 983 6,249 6,071 6,095 6,103 6,097 -6 -0.10%

6,300 6,250

6,200 6,150 6,100

6,050 6,000 5,950

FY11 10th Day

FY12 10th Day

FY13 10th Day

FY14 10th Day

FY15 Projected


20

5 Year Enrollment Summary High Schools Site Name Beach High Gateway to College Groves High Islands High Jenkins High Johnson High New Hampstead High Savannah Arts Academy School of Law and Criminal Justice School of Liberal Studies Windsor High Woodville-Tompkins Total Enrollment

FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Day Day Day Day Projected Change Change -1 -0.11% 967 970 830 891 890 0 N/A 99 18 0 0 0 -33 -4.95% 1,330 1,304 730 667 634 43 4.55% 560 730 833 946 989 19 1.94% 1,387 1,294 1,152 978 997 -10 -1.15% 1,086 995 858 866 856 31 2.59% 0 0 920 1198 1,229 47 5.95% 754 765 774 790 837 0 N/A 170 0 0 0 0 16 2.37% 650 762 715 676 692 6 0.54% 1,260 1,179 1,159 1,109 1,115 73 21.22% 19 126 225 344 417 8,282 8,143 8,196 8,465 8,656 191 2.26%

8,700 8,600

8,500 8,400 8,300 8,200 8,100 8,000 7,900

7,800

FY11 10th Day

FY12 10th Day

FY13 10th Day

FY14 10th Day

FY15 Projected


21

5 Year Enrollment Summary Other Educational Sites Site Name Alternative Learning Center Coastal GA Comprehensive Academy Corporate Academies Early College Fresh Start Elementary Program TAPP Total Enrollment

FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Day Day Day Day Projected Change Change 4 3.10% 284 296 186 129 133 0 0.00% 167 164 184 183 183 0 N/A 34 14 26 0 0 18 9.14% 184 226 216 197 215 17 141.67% 0 23 8 12 29 0 N/A 0 0 0 0 0 669 723 620 521 560 39 7.49%

750 700 650 600 550 500

FY11 10th Day

FY12 10th Day

FY13 10th Day

FY14 10th Day

FY15 Projected


22

5 Year Enrollment Summary Total Enrollment Site Name Elementary Schools K-8 Schools Middle Schools High Schools Other Educational Programs Total Enrollment

FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Day Day Day Day Projected Change Change 414 2.62% 14,716 15,089 15,595 15,830 16,244 242 3.83% 5,230 5,782 5,947 6,316 6,558 -6 -0.10% 6,249 6,071 6,095 6,103 6,097 191 2.26% 8,282 8,143 8,196 8,465 8,656 669 723 620 521 560 39 7.49% 35,146 35,808 36,453 37,235 38,115 880 2.36%

39,000 38,000

37,000 36,000

35,000 34,000 33,000

FY11 10th Day

FY12 10th Day

FY13 10th Day

FY14 10th Day

FY15 Projected


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Savannah-Chatham County Public Schools FY 2015 Preliminary Budget

Staffing Summary - All Funds 100 General Fund

412

414

416

440

Title IV

Title II

Race to the Top

Special Programs

442 Pre-K (Lottery)

445 Tech Prep Grant

Elementary Schools Bloomingdale Elementary

48.5

Brock Elementary

59.5

Butler Elementary

57.5

Coastal Empire Montessori Gadsden Elementary

27.5 62.0

Garden City Elementary

69.0

Gould Elementary

79.0

Haven Elementary Heard Elementary

44.0 57.5

Hodge Elementary

46.5

Howard Elementary

73.0

J.G. Smith Elementary

47.5

Largo-Tibet Elementary Low Elementary

68.3 54.0

Marshpoint Elementary

92.3

Pooler Elementary

55.0

Pt Wentworth Elementary

60.0

Pulaski Pulaski Elementary

3.0 70.0

Shuman Elementary

61.5

Southwest Elementary

70.0

Spencer Elementary Thunderbolt Elementary

49.0 45.5

1.0 1.0

1.0

3.0

Tybee Maritime Academy

18.0

West Chatham Elementary

83.5

1.0

White Bluff Elementary

58.5

2.0

Windsor Forest Elementary

65.5

3.0

1,525.5

12.0

Sub-Total

98.0

K-8 Schools East Broad Elementary K-8

68.5

Ellis Elementary K-8 Garrison School of Visual and Performing Art

61.0 73.0

Georgetown Elementary K-8 Godley Station K-8

82.5 124.7

Hesse Elementary K-8

88.0

Isle Of Hope Elementary K-8 Savannah Classical Academy

61.0 34.3

1.0

593.0

1.0

Sub-Total

20.0

Middle Schools Bartlett STEM Academy Coastal Middle

62.0 70.3

DeRenne Middle

69.0

Hubert Middle

60.5

Mercer Middle Myers Middle

47.5 58.7

Oglethorpe Charter School

55.0

Southwest Middle

74.3

West Chatham Middle

91.0

Sub-Total

588.2

High Schools Beach High

80.7

2.0

Groves High

69.5

2.0

Islands High Jenkins High

75.5 97.0

Johnson High

91.0

New Hampstead High

93.0

Savannah Arts Academy School of Liberal Studies

78.0 79.2

Windsor High

96.0

Woodville-Tompkins

46.7

Sub-Total

806.6

4.0

2.0

Other Educational Programs Board Office

2.0

Internal Auditor

4.0

Office of the Superintendent

4.0

Sub-Total

10.0

2014-2015 Savannah-Chatham County Public Schools Preliminary Budget

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Staffing Summary - All Funds 450 Coastal Georgia

470

490

6XX

710/720

Title I

Federal SPED

Food Service

Workers' Comp/ Unemplo

Total Staffing


0.4

3.0

4.0

59.9

Brock Elementary

9.0

3.0

7.0

80.5

Butler Elementary

6.0

3.0

10.0

80.5

Coastal Empire Montessori Gadsden Elementary

8.0

4.0

8.5

27.5 86.5


7.0

8.0

88.0

Gould Elementary

4.0

5.0

10.0

102.0


5.0 1.5

3.0 6.0

4.5 5.5

60.5 75.5

Hodge Elementary

6.0

3.0

5.5

65.0

Howard Elementary

8.0

7.0

93.0


4.0

4.5

58.0

3.0 9.0

7.5 7.5

87.8 79.5


5.0 5.0


8.0

5.0

108.3

Pooler Elementary

0.6

8.0

5.0

72.6


4.0

5.0

7.0

82.0

Pulaski Pulaski Elementary

1.0

2.0

6.5

3.0 86.5

Shuman Elementary

9.0

2.0

9.0

83.5


5.5

3.0

8.5

93.0

Spencer Elementary Thunderbolt Elementary

7.0 5.0

3.0 6.0

6.5 6.0

71.5 68.5


18.0


7.0

99.5 85.0


4.0

11.0

5.5


4.0

7.0

7.0

88.5

97.0

109.0

162.5

2,004.0

7.5

Sub-Total


2.0

7.5

91.5

Ellis Elementary K-8 Garrison School of Visual and Perform

3.0

3.5 5.5

71.5 80.5

Georgetown Elementary K-8

2.0

6.0

90.5

Godley Station K-8

6.0

9.0

139.7

Hesse Elementary K-8 Isle Of Hope Elementary K-8 Savannah Classical Academy Sub-Total

4.0

4.0

100.0

2.5 1.0

5.0

6.0

79.5 35.3

11.0

22.0

41.5

688.5

6.0 7.0

6.0 5.5

74.0 82.8

Middle Schools Bartlett STEM Academy Coastal Middle DeRenne Middle

7.5

7.5

84.0

Hubert Middle

7.0

3.0

5.5

76.0

Mercer Middle Myers Middle

8.0 8.0

8.0 5.0

6.5 7.5

70.0 79.2

8.0

63.0

Southwest Middle

3.0

4.0

7.5

88.8

West Chatham Middle

3.5

1.0

7.0

102.5

37.0

34.0

61.0

720.2

Beach High

7.0

8.0

8.0

105.7

Groves High

4.0

9.0

8.5

93.0

7.0 6.0

4.5 7.5

87.0 110.5


Sub-Total

High Schools

Islands High Jenkins High Johnson High

4.0

7.5

106.5

New Hampstead High

4.0

4.0

8.0

105.0

Savannah Arts Academy School of Liberal Studies

1.0 1.0

4.5 7.5

83.5 91.2

Windsor High

7.0

7.0

110.0

Woodville-Tompkins

1.0

6.0

55.7

48.0

69.0

948.1

3.5

18.5

Sub-Total

Other Educational Pr Board Office

2.0

Internal Auditor

4.0

Office of the Superintendent Sub-Total

4.0 10.0


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Staffing Summary - All Funds 100 General Fund

412

414

416

440

Title IV

Title II

Race to the Top

Special Programs

442 Pre-K (Lottery)

445 Tech Prep Grant

Academic Affairs Academic Affairs

3.0

Athletics

3.0

Compensatory Programs Curriculum & Instruction Exceptional Children Executive Director Elementary

7.2 10.0 45.8

Executive Director Secondary

3.0

Professional Development Technical Ed Department

3.0 6.0

Sub-Total

1.0

4.6

78.4

17.0

7.2

17.0

1.0

1.0

1.0

2.0

1.0

14.0

122.0

1.0

School Management and Lead Campus Police Sub-Total

58.0 58.0

Executive Management Construction Management

7.0

Custodial Facilities Management

9.0 2.0

Maintenance & Operations Sub-Total

87.0 105.0

Support Services Pupil Personnel

22.0

School Food & Nutrition Program Support Services Sub-Total

3.0 25.0

Data & Information Accountability, Research & Statistics Data & Accountability

2.0 53.5

Mail Distribution Center

1.5

Print Shop Student Assesment & Evaluation

5.5 9.5

Sub-Total

72.0

Financial Services Accounting Budgeting Services Chief Financial Officer Disbursements Purchasing Sub-Total

10.0 5.0 2.0 19.0 10.0 46.0

Employee Services Fringe Benefits Human Resources

5.0 10.0

1.0

15.0

1.0

Risk Management Sub-Total

Communications and Community Engageme Sub-Total

2.0 2.0

Human Resources Coastal GA Comprehensive Academy

10.0

Early College

17.7

Fresh Start Elementary Program Massie Heritage Center Oatland Island Sub-Total

Grand Total

7.0 5.8 17.2 57.7

3,982.3

7.2

18.0

4.0


26


Staffing Summary - All Funds 450 Coastal Georgia

470

490

6XX

710/720

Title I

Federal SPED

Food Service

Workers' Comp/ Unemplo

Total Staffing


3.0

Athletics

3.0

Compensatory Programs

15.3

Curriculum & Instruction Exceptional Children

22.5 10.0 69.4

22.6

Executive Director Elementary

6.6


3.0


20.0 7.0 15.3

Sub-Total

22.6

144.4

School Management Campus Police

58.0

Sub-Total

58.0

Executive Managem Construction Management

7.0

Custodial Facilities Management

9.0 2.0

Maintenance & Operations

87.0 105.0

Sub-Total


22.0

School Food & Nutrition Program

16.0

16.0

16.0

41.0

Support Services

3.0

Sub-Total

Data & Information Accountability, Research & Statistics

2.0

Data & Accountability

53.5


1.5

Print Shop Student Assesment & Evaluation

5.5 9.5 72.0

Sub-Total

Financial Services Accounting Budgeting Services

10.0 5.0

Chief Financial Officer

2.0

Disbursements

19.0

Purchasing

10.0 46.0

Sub-Total

Employee Services Fringe Benefits

5.0

Human Resources

11.0

Risk Management Sub-Total

2.0

2.0

2.0

18.0

Communications and Community Eng

2.0 2.0

Sub-Total

Human Resources Coastal GA Comprehensive Academy

52.0

12.0

74.0

Early College

17.7

Fresh Start Elementary Program Massie Heritage Center

7.0 5.8

Oatland Island Sub-Total

Grand Total

17.2 52.0

52.0

12.0

178.8

247.6

121.7

350.0

2.0

4,978.8


27

Savannah-Chatham County Public Schools FY 2015 Preliminary Budget - Five Year Staffing Summary FY11 Actual

FY12 Actual

FY13 Actual

FY14 Modified

FY15 FY15 change Preliminary from FY14


4052

57.3

55.8

55.0

55.9

59.9

4.0

Brock Elementary

1052

78.9

80.4

75.2

77.5

80.5

3.0

Butler Elementary

5052

80.2

80.6

75.5

77.5

80.5

3.0

Coastal Empire Montessori

0109

19.6

20.5

23.5

27.5

27.5

0.0

Gadsden Elementary

1056

80.1

75.1

71.5

85.0

86.5

1.5


0197

82.8

84.3

80.8

87.5

88.0

0.5

Gould Elementary

2056

102.3

99.9

95.5

98.5

102.0

3.5

Haven Elementary

4056

59.9

62.9

61.5

60.5

60.5

0.0

Heard Elementary

1058

70.0

72.0

71.3

73.0

75.5

2.5

Hodge Elementary

5058

61.0

63.0

61.1

64.0

65.0

1.0

Howard Elementary

1060

95.9

95.4

91.5

93.5

93.0

-0.5

Islands Elementary

0193

1.0

0.0

0.0

0.0

0.0

0.0


5066

52.2

53.2

51.3

56.0

58.0

2.0

Largo-Tibet Elementary

2062

84.7

85.7

80.5

86.8

87.8

1.0

Low Elementary

3062

75.7

76.7

72.8

76.5

79.5

3.0


0298

95.7

102.7

100.1

105.3

108.3

3.0

Pooler Elementary

3064

66.4

68.9

67.0

71.6

72.6

1.0


4068

73.9

72.4

68.5

81.5

82.0

0.5

Pulaski Elementary

0116

141.3

79.9

78.0

84.0

89.5

5.5

Shuman Elementary

0511

89.7

101.7

89.5

83.0

83.5

0.5


0300

79.6

82.6

77.5

89.5

93.0

3.5

Spencer Elementary

2068

72.9

71.9

68.0

71.0

71.5

0.5

Thunderbolt Elementary

2069

61.3

68.3

68.5

67.5

68.5

1.0


0125

0.0

0.0

0.0

18.0

18.0

0.0


0200

89.9

95.4

90.6

95.0

99.5

4.5


1070

86.8

88.8

87.0

85.0

85.0

0.0


4070

79.4

84.4

80.5

88.0

88.5

0.5

1,938.7

1,922.7

1,842.2

1,959.0

2,004.0

45.0

Sub-Total K-8 Schools East Broad Elementary K-8

0191

98.7

91.7

84.5

91.0

91.5

0.5

Ellis Elementary K-8

4054

71.4

71.9

69.7

71.0

71.5

0.5

Garrison School of Visual and Pe

0192

83.2

83.2

80.8

79.0

80.5

1.5


0194

85.3

87.3

83.5

91.0

90.5

-0.5

Godley Station K-8

0211

134.0

134.5

137.5

140.7

139.7

-1.0

Hesse Elementary K-8

4058

93.7

96.7

96.5

99.5

100.0

0.5

Isle Of Hope Elementary K-8

3060

85.9

85.9

83.2

79.0

79.5

0.5

Savannah Classical Academy

0128

0.0

0.0

0.0

36.3

35.3

-1.0

652.2

651.2

635.7

687.5

688.5

1.0

Sub-Total Middle Schools Bartlett STEM Academy

0124

94.8

93.8

92.0

76.4

74.0

-2.4

Coastal Middle

0311

88.3

87.6

81.8

80.3

82.8

2.5

DeRenne Middle

0201

90.0

89.5

81.7

82.0

84.0

2.0

Hubert Middle

2060

79.9

81.4

77.5

72.5

76.0

3.5

Mercer Middle

5062

81.2

73.8

72.0

68.0

70.0

2.0

Myers Middle

0301

76.5

74.5

68.4

77.2

79.2

2.0


0118

43.6

42.6

47.1

63.0

63.0

0.0

Southwest Middle

0299

75.8

74.4

71.5

84.8

88.8

4.0

West Chatham Middle

0199

102.8

102.8

95.5

100.0

102.5

2.5

732.9

720.4

687.5

704.1

720.2

16.1

Sub-Total

2014-2015 Savannah-Chatham County Public School Preliminary Budget 28


FY12 Actual

FY13 Actual

FY14 Modified



2052

116.8

120.8

105.1

106.7

105.7

-1.0

Groves High

3056

141.0

146.5

116.0

91.5

93.0

1.5

Islands High

0411

66.4

74.4

78.9

86.5

87.0

0.5

Jenkins High

5060

131.7

131.7

119.0

110.0

110.5

0.5

Johnson High

0101

114.3

111.3

108.2

108.0

106.5

-1.5

New Hampstead High

0117

0.0

2.0

78.5

103.0

105.0

2.0

Savannah Arts Academy

0499

82.0

83.0

85.0

83.0

83.5

0.5

School of Liberal Studies

0210

100.4

99.4

94.0

90.7

91.2

0.5

Windsor High

5070

120.4

116.4

108.5

110.0

110.0

0.0

Woodville-Tompkins

0115

51.0

49.0

48.2

54.7

55.7

1.0

924.1

934.6

941.4

944.1

948.1

4.0

Sub-Total Other Educational Programs Board Office

1000

3.0

2.0

2.0

2.0

2.0

0.0

Internal Auditor

1200

4.0

4.0

4.0

4.0

4.0

0.0


2000

4.0

4.0

4.0

4.0

4.0

0.0

11.0

10.0

10.0

10.0

10.0

0.0

Sub-Total Academic Affairs Academic Affairs

3000

23.8

19.8

31.8

4.0

3.0

-1.0

Athletics

3104

3.0

3.0

3.0

3.0

3.0

0.0


3117

17.3

18.3

20.8

22.5

22.5

0.0

Curriculum & Instruction

3101

0.0

0.0

0.0

10.0

10.0

0.0

Exceptional Children

4131

66.7

64.0

67.0

67.0

69.4

2.4

Executive Director Elementary

3201

1.0

1.0

1.0

6.6

6.6

0.0

Executive Director High

3203

0.5

0.5

0.5

1.0

0.0

-1.0


3202

0.5

0.5

0.5

3.0

3.0

0.0

Professional Development

2100

17.0

16.0

19.0

27.0

20.0

-7.0

Technical Ed Department

1021

Sub-Total

0.0

0.0

0.0

10.0

7.0

-3.0

129.7

123.0

143.5

154.0

144.4

-9.6

46.0

46.0

46.0

51.0

58.0

7.0

46.0

46.0

46.0

51.0

58.0

7.0

School Management and Leadership Campus Police

5090

Sub-Total Executive Management Maintenance Enhancements

5086

4.0

4.0

0.0

0.0

0.0

0.0

Construction Management

7733

5.0

5.0

5.0

7.0

7.0

0.0

Custodial

5082

9.0

9.0

9.0

9.0

9.0

0.0

Facilities Management

5000

2.0

2.0

5.0

2.0

2.0

0.0


5081

85.0

85.0

89.0

87.0

87.0

0.0

105.0

105.0

108.0

105.0

105.0

0.0

Sub-Total Support Services Pupil Personnel

4040

21.0

21.0

22.0

22.0

22.0

0.0

School Food & Nutrition Program

5020

24.0

25.0

26.0

16.0

16.0

0.0

Support Services

5010

0.0

0.0

0.0

3.0

3.0

0.0

45.0

46.0

48.0

41.0

41.0

0.0

Sub-Total Data & Information Accountability, Research & Statist 6450

2.0

2.0

2.0

2.0

2.0

0.0


6400

35.0

35.0

51.5

53.5

53.5

0.0


5030

1.5

1.5

1.5

1.5

1.5

0.0

Networking & Engineering Servic

6410

2.0

2.0

0.0

0.0

0.0

0.0

Print Shop

5040

5.5

5.5

5.5

5.5

5.5

0.0

Student Assesment & Evaluation

4030

9.5

9.5

9.5

9.5

9.5

0.0

55.5

55.5

70.0

72.0

72.0

0.0

Sub-Total



FY12 Actual

FY13 Actual

FY14 Modified


Financial Services Accounting

6101

7.0

9.0

9.0

9.0

10.0

Budgeting Services

6300

5.0

5.0

5.0

5.0

5.0

0.0

Chief Financial Officer

6000

3.0

3.0

3.0

3.0

2.0

-1.0

Disbursements

6102

15.0

15.0

15.0

15.0

19.0

4.0

Purchasing

6201

8.0

8.0

8.0

9.0

10.0

1.0

38.0

40.0

40.0

41.0

46.0

5.0

Sub-Total

1.0

Employee Services Fringe Benefits

5110

5.0

5.0

5.0

5.0

5.0

0.0

Human Resources

5100

14.0

14.0

10.0

11.5

11.0

-0.5

Risk Management

7100

3.0

2.0

2.0

2.0

2.0

0.0

22.0

21.0

17.0

18.5

18.0

-0.5

2.0

2.0

2.0

2.0

2.0

0.0

2.0

2.0

2.0

2.0

2.0

0.0

Coastal GA Comprehensive Acad 0001

73.0

75.0

76.0

74.0

74.0

0.0

Early College

6508

19.8

19.7

19.7

17.7

17.7

0.0

Fresh Start Elementary Program

6005

0.0

0.0

6.0

7.0

7.0

0.0

Massie Heritage Center

0540

4.0

4.0

4.0

5.8

5.8

0.0

Oatland Island

0690

11.0

11.0

11.0

17.2

17.2

0.0

Scott Alternative Learning Center

6595

70.5

68.4

0.0

0.0

0.0

0.0

TAPP

0533

3.0

2.0

1.0

0.0

0.0

0.0

181.3

180.1

117.7

121.7

121.7

0.0

4,883.4

4,857.5

4,709.0

4,910.9

4,978.8

68.0

Sub-Total

Communications and Community

2200

Sub-Total Human Resources

Sub-Total Grand Total


Financial Section

31

32

Expenditure Summary Expenditures and Other Uses Summary – All Funds 5 Year Expenditure and Other Uses Summary

33

All funds – Expenditure and Other Uses Summary

All Funds – Expenditure and Other Uses Summary Expenditures are budgeted at the organizational/site level. Each site receives funding from a variety of sources. Expenditures by site are budgeted in the General Fund, Debt Service Fund, Capital Projects Funds, Special Revenue Funds, and Internal Services Funds.  The General Fund – Fund used to account for all assets and liabilities of the school district except those particularly assigned for other purposes in another more specialized fund. It is the primary operating fund, much of the usual activities of the school district is supported by the general fund.  Special Revenue Fund – Fund used to account for revenues received from other governmental agencies or locally generated revenues that are legally restricted to expenditures for specified purposes.  Capital Project Fund – Resources restricted for major capital outlays.  Debt Service Fund- Resources used to repay the principal and interest on general long-term debt such as general obligation bonds.  Internal Service Fund - fund used to account for goods or services given to one department by another on a cost reimbursement basis. The fund is profit and loss oriented and hence follows accrual accounting. The expenditure and other uses summary shows the total budgeted amount for each funding source allocated to a particular site. This summary also shows comparative amounts for the previous four fiscal years. The expenditure and other uses summary is divided by organizational type: Elementary Schools, Middle Schools, High Schools, Other Educational Programs, the various Instructional Support Divisions, and NonDepartmental. This summary allows the reader to visualize, at a glance, the total expenditure authority by site by fund for the current and previous fiscal year.



Expenditures and Other Uses Summary - All Funds 100 General Fund

2XX

3XX

Debt Capital Service Projects

412

414

416

Title IV

Title II

Race to the Top

432

439

440

442

Sick V. Special Pre-K Leave Jenkins Programs (Lottery) Bank Trust


3,293,180

2,410

3,898

Brock Elementary

3,872,206

2,410

4,285

Butler Elementary

3,937,719

2,410

Coastal Empire Montesso Gadsden Elementary

1,819,802 4,232,336

2,280 2,410

4,500 595

167,058


4,561,828

2,410

7,449

180,294

Gould Elementary

5,521,005

2,280

2,066

166,398


2,957,759 3,965,659

2,280 2,346

16,812 49,685

175,763 184,032

Hodge Elementary

2,859,660

2,280

6,196

203,223

Howard Elementary

5,116,264

2,410

34,183

210,099


3,328,565

2,194

2,190

110,914


4,818,853 3,632,598

2,411 2,280

5,870 5,404

163,992 174,790


6,092,894

2,410

95,806

81,753

Pooler Elementary

3,771,312

2,410

582

167,330

Pt Wentworth Elementary Pulaski Elementary

3,993,706 4,534,852

2,410 2,263

7,086 241,209

264,201 172,317

Shuman Elementary

4,295,682

2,280

7,020

89,568


4,707,130

2,280

1,016

298,520

Spencer Elementary

3,233,890

2,280

1,957

288,144

Thunderbolt Elementary Tybee Maritime Academy

3,219,314 1,902,699

2,280 2,004

6,687

279,612

West Chatham Elementar

5,139,332

2,280

83,575

351,414


3,978,762

2,280

159,836

177,760

Windsor Forest Elementa

4,272,078

2,280

177,400

67,298

103,059,085

Sub-Total

1,665,712

60,268

171,428 83,030 190,534

925,307 4,419,472

K-8 Schools East Broad Elementary K-

5,068,902

6,460


4,679,502

6,460

1,838

187,191

Garrison School of Visual

5,604,137

7,083

1,378

94,206

Georgetown Elementary

5,700,255

6,423

4,206

Godley Station K-8 Hesse Elementary K-8

8,505,520 5,887,567

6,514 7,060

1,235 8,562

166,277

Isle Of Hope Elementary

4,192,556

6,460

54,940

167,302

Savannah Classical Acad

2,716,456

2,004 48,464

72,159

914,536

231

42,354,895

Sub-Total

147,299

299,560

Middle Schools Bartlett STEM Academy Coastal Middle

3,880,058 5,741,546

5,000 5,000

DeRenne Middle

5,018,426

5,000

515

Hubert Middle

4,405,884

5,000

2,175

Mercer Middle

3,281,553

5,000

162

Myers Middle Oglethorpe Charter Scho

4,249,927 4,520,848

5,000 5,000

2,026

Southwest Middle

5,395,379

5,000

13,871

West Chatham Middle

6,418,834

5,000

294

45,000

19,274

Sub-Total

42,912,455

348,850


35


Expenditures and Other Uses Summary - All Funds 445

450

465

470

Tech Prep Grant

Coastal Georgia

Title III

Title I

490 Federal SPED

6XX

710

720

731

Food Workers Unemploy- Employee Service Comp ment Dental Plan

TOTAL BUDGET

Elementary Schools Bloomingdale Elementar

63,497

72,993

205,084

3,812,490

Brock Elementary

590,109

80,078

383,111

5,216,780

Butler Elementary

390,135

81,730

514,079

5,157,679

Coastal Empire Montess Gadsden Elementary

520,605

102,794

449,474

1,826,582 5,676,823


407,711

5,739,803

Gould Elementary

21,438

321,190

157,242

539,740

6,709,921


442,888 105,271

78,009 167,639

276,835 248,550

4,151,897 4,723,182

431,779

102,155

279,146

3,884,439

276,654

305,827

5,963,814

152,805

188,741

3,785,409

106,408 287,083

383,943 339,224

5,809,922 4,838,247

Hodge Elementary Howard Elementary

558,673

18,377

J.G. Smith Elementary Largo-Tibet Elementary Low Elementary

328,445 318,502


202,657

338,336

6,813,856

97,241

190,847

239,542

4,670,815

250,388 132,282

182,471 82,226

316,536 366,138

5,235,024 5,531,287

Shuman Elementary

698,669

70,529

435,579

5,800,878


350,493

85,669

380,327

5,825,435

Spencer Elementary

526,280

74,940

366,274

4,493,765

Thunderbolt Elementary Tybee Maritime Academ

346,786

165,430

278,943

4,438,569 1,904,703

339,602

5,916,203

327,022

375,654

338,096

5,560,961

Pooler Elementary Pt Wentworth Elementar Pulaski Elementary

20,775

West Chatham Element White Bluff Elementary Windsor Forest Element

22,101

230,586

211,922

369,260

5,352,925

Sub-Total

82,691

7,030,841

3,307,935

8,290,098

128,841,409

597,353

56,965

406,250

6,582,789

87,334

169,067

5,131,392

268,426

5,975,230

K-8 Schools East Broad Elementary Ellis Elementary K-8 Garrison School of Visua Georgetown Elementary

133,077

310,787

6,154,748


151,451 85,724

480,444 248,399

9,145,164 6,403,589

192,125

327,532

5,135,166

830,991

706,676

2,210,905

47,285,925

88,327

139,847 288,541

295,599 238,461

4,408,831 6,273,779

Isle Of Hope Elementary

194,251

Savannah Classical Aca

39,387

Sub-Total

2,757,847

Middle Schools Bartlett STEM Academy Coastal Middle DeRenne Middle

572,677

365,809

6,109,726

Hubert Middle

441,743

86,437

306,660

5,449,450

Mercer Middle

673,437

392,288

308,001

4,660,441

Myers Middle Oglethorpe Charter Scho

530,005

153,432

406,993 315,988

5,347,383 4,841,836

Southwest Middle

242,587

93,126

433,319

6,183,282

West Chatham Middle

16,597

416,792

67,178

392,494

7,317,189

Sub-Total

16,597

2,965,568

1,220,849

3,063,324

50,591,917


36



2XX

3XX


412

414

416

Title IV

Title II

Race to the Top

432

439

440

442



6,115,312

165,392

2,375

Groves High

5,275,357

194,306

1,057

Islands High

5,381,837

Jenkins High Johnson High

7,509,282 6,622,616

1,970 128,313

156,445 9,848

New Hampstead High

6,472,013

Savannah Arts Academy

5,987,101

26,861

School of Liberal Studies Windsor High

5,556,148 7,031,437

1,788 1,332

Woodville-Tompkins

3,421,625 59,372,728

Sub-Total

451,867

359,698

128,313

1,477

110,791

203,153

110,791

257,440

112,899


387,174

Internal Auditor Legal - Board Attorney

345,824 601,000

Office of the Superintend

703,148 2,037,146

Sub-Total

Non-Departmental Financial Services

12,767,383

Liability Risk Pool

2,535,000

Non Departmental Unemployment Compens

10,393,141

79,637,200

1,181,459

Sub-Total

12,928,141 12,767,383 79,637,200

1,181,459


869,625

Athletics

1,150,590

Compensatory Programs Curriculum & Instruction

1,316,702


4,681,637

7,651 1,475,161

3,575 72,788

Executive Director Eleme

394,272

Executive Director Secon

382,443

Instructional Support Professional Developmen

5,500 432,220

Technical Ed Department

984,127 10,217,116

Sub-Total

7,651

210,523 193,149

2,703,607 2,703,607

324,982

87 26,967

1,049,352 2,711,258 1,800,143

571,380

306,048


3,664,109

Sub-Total

3,664,109

Executive Management Construction Managemen Custodial Facilities Management Maintenance & Operation

551,914 939,372 215,338 7,308,592

Warehouse

76,721

Sub-Total

9,091,937


37



450

465

470

Tech Prep Grant

Coastal Georgia

Title III

Title I

490 Federal SPED

6XX

710

720

731


TOTAL BUDGET


783,935

283,565

382,816

7,836,412

286,444

287,807

350,384

6,558,837

Islands High

265,807

224,436

5,874,050

Jenkins High Johnson High

169,804 137,697

357,053 360,392

8,522,448 7,510,056

104,913

429,473

7,006,399

27,026

174,271

6,215,259

556,751

31,077 187,978

376,696 333,852

6,522,460 7,554,599

19,354

277,340

3,830,587

2,006,633

1,515,028

3,266,713

67,431,107

Groves High

16,183

379,503

New Hampstead High Savannah Arts Academy School of Liberal Studies Windsor High Woodville-Tompkins 16,183

Sub-Total


387,174

Internal Auditor Legal - Board Attorney

345,824 601,000

Office of the Superintend

703,148 2,037,146

Sub-Total


12,767,383

Liability Risk Pool

2,535,000

Non Departmental Unemployment Compen

210,300

91,211,800 210,300

Sub-Total

210,300

106,724,483


2,722,776

Athletics

1,154,165

Compensatory Programs Curriculum & Instruction

85,850

3,779,145


4,987,135 1,316,702 1,624,696

6,516,856

Executive Director Elem

587,421

Executive Director Seco

382,443

Instructional Support Professional Developme

5,500 3,460,896

Technical Ed Departmen

1,126,444

Sub-Total

1,126,444

2,137,538 85,850

3,779,145

1,624,696

23,271,432


3,664,109

Sub-Total

3,664,109

Executive Management Construction Manageme Custodial

551,914 939,372


215,338

Maintenance & Operatio

7,308,592

Warehouse

76,721

Sub-Total

9,091,937


38



2XX

3XX


412

414

416

Title IV

Title II

Race to the Top

432

439

440

442


Support Services Pupil Personnel School Food & Nutrition P Support Services

1,855,184

638

3,150 254,048

Transportation-Outsource

24,209,126

Sub-Total

26,321,508

638

Data & Information Accountability, Research Data & Accountability Mail Distribution Center

342,510 5,828,527

80,813

174,891

Print Shop Student Assesment & Ev

355,734 1,377,667

104,314

2,020

Sub-Total

8,079,329

185,127

2,020


6,401,597

Budgeting Services Chief Financial Officer Disbursements Purchasing

449,130 266,912 1,029,958 831,068 8,978,665

Sub-Total

Employee Services Employee Dental Claims Fringe Benefits Human Resources

419,893 1,230,287

Risk Management

10,000 1,660,180

Sub-Total

50,000 137,816

137,816

137,816

344

50,000

344

Communications and Co

222,424

4,984

Sub-Total

222,424

4,984

Church P-K Site Coastal GA Comprehensi

845,204

37

Coastal Harbor Treatment

192,487

Human Resources

Connors (Private) Pre-K Early College

1,398,884

3,868

Fresh Start Elementary Pr Grace Ashtin

333,204


422,973

2,500

1,198,665

120,276

Notre Dame Academy Oatland Island Scott Alternative Learning St. Phillips (Private) Pre-K

422

Title I - Blessed Sacrame Title I - Ramah Jr Acade Title I - Ash Tree

Sub-Total

Grand Total

4,391,417

335,291,135 12,767,383 79,637,200

127,103

3,663,080 2,849,074 3,680,159 50,000

128,313 1,926,362 5,750,847


39



450

465

470

Tech Prep Grant

Coastal Georgia

Title III

Title I

490 Federal SPED

6XX

710

720

731


TOTAL BUDGET


1,855,822

School Food & Nutrition

1,634,820

1,637,970

Support Services

254,048

Transportation-Outsourc

24,209,126 1,634,820

Sub-Total

27,956,966

Data & Information Accountability, Research

342,510


5,909,340


174,891

Print Shop Student Assesment & Ev

355,734 1,484,001

Sub-Total

8,266,476


6,401,597

Budgeting Services

449,130

Chief Financial Officer Disbursements

266,912 1,029,958

Purchasing

831,068 8,978,665

Sub-Total

Employee Services Employee Dental Claims

1,440,000

Fringe Benefits Human Resources

1,440,000 469,893 1,368,447

Risk Management

1,250,000

Sub-Total

1,250,000

1,260,000 1,440,000

4,538,340

Communications and Co

227,408

Sub-Total

227,408

Human Resources Church P-K Site Coastal GA Comprehens

7,976 3,195,133

7,976 4,388,740

348,366

Coastal Harbor Treatme

21,022

Connors (Private) Pre-K

1,702

213,509 1,702

Early College

1,402,752

Fresh Start Elementary Grace Ashtin

333,204 12,177

12,177


425,473

Notre Dame Academy

33,700

33,700

Oatland Island

1,318,941

Scott Alternative Learnin St. Phillips (Private) Pre-

54,471

422 54,471

Title I - Blessed Sacram

14,757

14,757

Title I - Ramah Jr Acade

81,362

81,362

Title I - Ash Tree

59,915

Sub-Total

Grand Total

3,195,133

287,082

1,126,444 3,195,133 201,321 16,900,260

59,915 348,366

8,723,550 18,465,860

8,349,101

1,250,000

210,300

1,440,000


497,256,421

40

Savannah-Chatham County Public Schools FY 2015 Preliminary-Five Expenditure and Other Uses Summary FY 11 Actual

FY 12 Actual

FY 13 Actual

FY 14 Modified Budget

FY 15 Preliminary Budget

FY 15 change from FY 14

Elementary Schools Bloomingdale Elementary Brock Elementary

4052 1052

3,782,528 5,108,962

3,594,900 5,000,912

3,547,918 4,710,611

3,643,036 4,986,597

3,812,490 5,216,780

Butler Elementary

5052

5,611,354

5,039,626

4,962,774

5,162,391

5,157,679

-4,712

Coastal Empire Montessori

0109

1,103,482

1,228,539

1,402,022

1,697,466

1,826,582

129,116

Gadsden Elementary

1056

5,098,897

4,490,223

5,055,635

5,513,342

5,676,823

163,481

Garden City Elementary Gould Elementary

0197 2056

4,741,494 6,068,322

4,905,440 6,073,477

5,141,236 6,194,962

5,687,090 6,415,371

5,739,803 6,709,921

52,713 294,550

Haven Elementary

4056

3,777,208

3,864,507

3,848,682

4,041,869

4,151,897

110,028

Heard Elementary

1058

4,327,514

4,342,276

4,310,625

4,579,734

4,723,182

143,448

Hodge Elementary

5058

3,663,187

3,736,903

3,555,005

4,063,207

3,884,439

-178,768

Howard Elementary J.G. Smith Elementary

1060 5066

5,797,998 3,500,735

5,818,171 3,419,709

5,638,652 3,468,882

5,972,444 3,702,380

5,963,814 3,785,409

-8,630 83,029

Largo-Tibet Elementary

2062

5,232,651

5,298,442

5,112,302

5,649,131

5,809,922

160,791

Low Elementary

3062

4,963,452

4,593,309

4,546,650

4,790,255

4,838,247

47,992

Marshpoint Elementary Pooler Elementary

0298 3064

6,599,863 3,530,082

6,542,997 3,743,374

6,378,699 3,813,729

6,625,525 4,372,408

6,813,856 4,670,815

188,331 298,407


4068

4,321,391

4,377,987

4,325,018

4,864,844

5,235,024

370,180

Pulaski Elementary

0116

4,813,749

4,817,446

4,706,908

5,344,022

5,531,287

187,265

Shuman Elementary

0511

5,630,636

6,308,211

5,452,626

5,741,569

5,800,878

59,309

Southwest Elementary Spencer Elementary

0300 2068

5,462,991 4,339,160

5,253,597 4,352,738

5,301,435 4,000,337

5,933,084 4,419,680

5,825,435 4,493,765

-107,649 74,085

Thunderbolt Elementary

2069

3,986,054

3,992,520

4,098,756

4,194,528

4,438,569

244,041


0125

0

0

155,461

1,565,022

1,904,703

339,681


0200

5,330,622

5,612,653

5,182,305

5,865,598

5,916,203

50,605

White Bluff Elementary Windsor Forest Elementary

1070 4070

5,412,215 4,415,985

5,457,109 4,714,087

5,267,391 4,705,794

5,519,925 5,338,569

5,560,961 5,352,925

41,036 14,356

116,620,529

116,579,151

114,884,415

125,689,087

128,841,409

3,152,322

Sub-Total

169,454 230,183


0191

5,913,877

5,592,664

5,528,178

6,221,847

6,582,789

360,942


4054

4,483,402

4,468,476

4,636,969

4,671,378

5,131,392

460,014

Garrison School of Visual and Per

0192

4,811,510

5,282,142

5,465,221

5,537,050

5,975,230

438,180


0194

4,819,861

5,210,370

5,277,535

5,774,152

6,154,748

380,596


0211 4058

7,470,287 5,747,877

7,875,672 6,160,497

8,232,509 5,984,427

9,916,825 6,363,171

9,145,164 6,403,589

-771,661 40,418

Isle Of Hope Elementary K-8

3060

5,122,860

5,317,607

5,120,572

5,146,004

5,135,166

-10,838

Savannah Classical Academy

0128

0

0

9,020

2,907,535

2,757,847

-149,688

38,369,674

39,907,428

40,254,429

46,537,962

47,285,925

747,963

Sub-Total Middle Schools Bartlett STEM Academy

0124

6,498,696

6,100,331

6,261,635

4,828,802

4,408,831

-419,971

Coastal Middle

0311

5,460,424

5,848,630

5,525,288

5,843,939

6,273,779

429,840

Coastal Middle DeRenne Middle

0198 0201

5,843 6,657,884

893 5,885,872

0 5,763,297

0 5,956,744

0 6,109,726

0 152,982

Hubert Middle

2060

5,537,580

5,259,728

4,940,244

5,392,278

5,449,450

57,172

Mercer Middle

5062

5,521,324

4,933,345

4,579,401

5,069,977

4,660,441

-409,536

Myers Middle

0301

5,003,165

4,763,715

4,313,438

5,518,501

5,347,383

-171,118

Oglethorpe Charter School Southwest Middle

0118 0299

3,282,875 5,326,217

3,122,308 4,822,047

3,322,922 4,696,490

4,417,762 6,336,513

4,841,836 6,183,282

424,074 -153,231

West Chatham Middle

0199

Sub-Total

7,112,327

6,696,067

6,744,391

7,563,462

7,317,189

-246,273

50,406,335

47,432,935

46,147,106

50,927,978

50,591,917

-336,061

-1,025,059


2052

8,086,967

8,138,973

8,218,180

8,861,471

7,836,412

Gateway to College

0209

83,209

69,058

0

0

0

0

Groves High

3056

9,073,523

9,972,572

7,982,427

8,758,993

6,558,837

-2,200,156

Islands High Jenkins High

0411 5060

4,018,655 9,632,289

4,441,750 9,000,722

5,161,431 8,308,913

5,817,789 8,415,122

5,874,050 8,522,448

56,261 107,326

Johnson High

0101

8,140,610

7,703,299

7,088,311

7,763,043

7,510,056

-252,987

New Hampstead High

0117

0

71,120

5,923,476

6,932,342

7,006,399

74,057

Savannah Arts Academy School of Law and Criminal Justic

0499 0110

5,892,720 1,353,974

6,000,684 10,354

5,971,360 0

6,199,381 0

6,215,259 0

15,878 0

School of Liberal Studies

0210

6,603,256

6,649,853

6,411,986

6,667,582

6,522,460

-145,122

Windsor High

5070

7,899,333

7,731,520

7,386,779

7,487,498

7,554,599

67,101

Woodville-Tompkins

0115

0

3,200,334

3,512,256

3,850,099

3,830,587

-19,512

60,784,535

62,990,239

65,965,120

70,753,320

67,431,107

-3,322,213

156,134

142,441

154,127

229,141

227,408

-1,733

156,134

142,441

154,127

229,141

227,408

-1,733

Sub-Total Communications and Community

2200

Sub-Total


41


FY 12 Actual

FY 13 Actual




Other Educational Programs Board Office Internal Auditor

1000 1200

343,488 303,222

349,426 313,040

341,047 319,727

386,475 355,560

387,174 345,824

Legal - Board Attorney

1100

732,383

604,503

592,254

601,000

601,000

0


2000

682,026

597,747

610,911

724,881

703,148

-21,733

2,061,119

1,864,717

1,863,938

2,067,916

2,037,146

-30,770

869,418

Sub-Total

699 -9,736


6100

18,561,101

11,278,847

11,084,035

11,897,965

12,767,383

Liability Risk Pool

8011

1,655,980

1,639,854

1,936,869

2,135,000

2,535,000

400,000

Non Departmental

6001

10,371,809

68,125,130

110,066,471

158,815,864

91,211,800

-67,604,064

Unemployment Compensation

8000

Sub-Total

296,961

202,704

94,532

250,300

210,300

-40,000

30,885,850

81,246,535

123,181,907

173,099,129

106,724,483

-66,374,646

Academic Affairs Academic Affairs Athletics

3000 3104

2,249,726 1,418,414

3,365,307 656,881

4,132,535 871,202

6,364,203 1,147,540

2,722,776 1,154,165

-3,641,427 6,625


3117

3,611,549

3,912,166

3,020,018

3,682,189

4,987,135

1,304,946

Curriculum & Instruction

3101

172,438

134,431

232,449

342,075

1,316,702

974,627


4131

4,740,331

5,083,887

5,821,209

7,127,035

6,516,856

-610,179

Executive Director Elementary Executive Director High

3201 3203

139,085 180,121

158,024 126,766

143,745 129,499

279,985 16,300

587,421 0

307,436 -16,300


3202

39,266

81,535

72,164

362,586

382,443

19,857

Instructional Support

3100

0

0

569

5,000

5,500

500


2100 1021

2,005,886 1,145,330

2,248,768 1,305,518

2,872,656 1,281,736

3,062,387 1,955,779

3,460,896 2,137,538

398,509 181,759

15,702,146

17,073,283

18,577,781

24,345,079

23,271,432

-1,073,647

Sub-Total School Management and Leadership Campus Police

5090

Sub-Total

2,640,108

2,977,174

3,150,303

3,569,178

3,664,109

94,931

2,640,108

2,977,174

3,150,303

3,569,178

3,664,109

94,931

609,581 180,896

543,160 273,213

0 406,136

0 539,407

0 551,914

0 12,507 156,519

Executive Management Maintenance Enhancements Construction Management

5086 7733

Custodial

5082

692,943

680,073

741,822

782,853

939,372


5000

6,554,730

1,176,087

229,575

213,420

215,338

1,918


5081

5,322,605

5,559,300

6,093,768

7,268,164

7,308,592

40,428

Warehouse

5084

Sub-Total

80,306

76,742

73,183

76,721

76,721

0

13,441,062

8,308,574

7,544,485

8,880,565

9,091,937

211,372

1,611,094 1,039,828

1,611,031 1,410,065

1,606,646 1,154,515

1,893,661 1,020,352

1,855,822 1,637,970

-37,839 617,618

Support Services Pupil Personnel School Food & Nutrition Program

4040 5020

Support Services

5010

0

0

190,825

226,030

254,048

28,018

Transportation-Outsourced

5085

16,335,211

18,508,513

23,118,009

24,098,948

24,209,126

110,178

Vacant Facilities

6002

Sub-Total

0

0

0

90,000

0

-90,000

18,986,132

21,529,610

26,069,995

27,328,991

27,956,966

627,975

Data & Information Accountability, Research & Statist

6450

218,119

223,609

224,963

264,521

342,510

77,989

Data & Accountability Mail Distribution Center

6400 5030

4,233,143 136,299

3,796,807 130,792

5,127,642 126,880

6,288,016 175,693

5,909,340 174,891

-378,676 -802

Networking & Engineering Service

6410

109,537

108,826

0

0

0

0

Print Shop

5040

282,621

224,358

185,708

348,137

355,734

7,597

4030

1,204,942

1,303,483

1,761,104

2,925,776

1,484,001

-1,441,775

6,184,661

5,787,875

7,426,296

10,002,143

8,266,476

-1,735,667

5,751,943

Student Assesment & Evaluation

Sub-Total Financial Services Accounting

6101

465,334

530,638

585,683

649,654

6,401,597

Budgeting Services

6300

402,477

412,590

413,250

460,295

449,130

-11,165

Chief Financial Officer Disbursements

6000 6102

321,587 779,981

325,165 840,129

335,211 877,499

392,549 904,169

266,912 1,029,958

-125,637 125,789

Purchasing

6201

Sub-Total

450,890

483,058

437,594

671,173

831,068

159,895

2,420,268

2,591,579

2,649,237

3,077,840

8,978,665

5,900,825

Employee Services Employee Dental Claims

7300

1,214,441

1,227,605

1,320,165

1,440,000

1,440,000

0

Fringe Benefits

5110

727,351

357,112

386,219

468,216

469,893

1,677

Human Resources

5100

1,182,774

1,124,142

965,183

1,229,726

1,368,447

138,721

Risk Management

7100

1,306,341

880,944

993,501

1,258,580

1,260,000

1,420

4,430,907

3,589,803

3,665,068

4,396,522

4,538,340

141,818

Sub-Total


42


FY 12 Actual

FY 13 Actual




Human Resources Church P-K Site Coastal GA Comprehensive Acad

8033 0001

14,718 3,749,030

2,558 3,837,629

3,130 3,794,250

17,928 4,334,724

7,976 4,388,740

-9,952 54,016

Coastal Harbor Treatment Center

0107

126,679

40,257

195,394

218,139

213,509

-4,630

Connors (Private) Pre-K

8036

3,458

1,802

3,300

4,522

1,702

-2,820

Early College

6508

1,285,581

1,355,013

1,370,555

1,364,943

1,402,752

37,809

Fresh Start Elementary Program Grace Ashtin

6005 8042

0 173

0 5,381

226,448 4,428

291,024 14,510

333,204 12,177

42,180 -2,333


0540

688,688

932,948

653,823

358,633

425,473

66,840

Notre Dame Academy

8014

47,050

13,106

32,879

27,917

33,700

5,783

Oatland Island

0690

865,172

991,871

1,023,745

1,197,645

1,318,941

121,296

Scott Alternative Learning Center St. Phillips (Private) Pre-K

6595 8038

4,392,597 55,569

4,320,615 26,136

0 16,972

422 55,776

422 54,471

0 -1,305

TAPP

0533

207,291

125,063

27,723

0

0

0

Title I - Blessed Sacrame

8004

10,474

9,955

12,424

11,132

14,757

3,625

Title I - Ramah Jr Academy Title I - Ash Tree

8016 8040

22,987 14,964

39,567 4,980

33,276 35,509

64,881 42,230

81,362 59,915

16,481 17,685

Title I - St Pauls Acad

8035

18,807

0

0

0

0

0

Woodville-Tompkins Vocational C

6708

3,237,356

1,958

0

0

0

0

14,740,594

11,708,839

7,433,856

8,004,426

8,349,101

344,675

377,830,053

423,730,182

468,968,064

558,909,277

497,256,421

-61,652,856

Sub-Total Grand Total


43

44

General Fund

Fund Summary Revenue Summary & Expenditures and Other Uses Summary

45

Fund 100

General Fund

The General Fund is the chief operating fund of the School District. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is the largest of the district’s governmental funds. The General Fund budget of the Savannah-Chatham County Public School System is supported by revenue derived from four major sources – ad valorem (property) taxes, other local receipts, the State of Georgia, and the Federal Government. Each of these categories consists of two or more revenue items that are accounted for separately in the school system’s financial management records. The dominant sources of fiscal support for the Savannah-Chatham County Public Schools are local taxes and state funds. For Fiscal Year 2015, these two sources will provide 99 percent of the total revenue for this governmental fund. A summary by revenue category for the General Fund follows:

Revenues and Other Sources

Category

Transfers From Other Sources

Amount

% of Total $0

0.00%

Local Taxes

$187,238,812

57.88%

Other Local State

$6,393,696 $128,320,887

1.98% 39.67%

$1,510,791

0.47%

$323,464,186

100%

Federal Total

46

Fund 100

General Fund FY 2011 Actual Amount

FY 2012 Actual Amount




%Change FY 2014 to FY 2015

REVENUES AND OTHER SOURCES 1191

0

0

1,613,915

0

0

N/A

0

0

1,613,915

0

0

N/A

TRANSFERS FROM OTHER FUNDS 9000 OPERATING TRFRS IN

2,347,456

1,000,000

0

0

0

N/A

TOTAL TRANSFERS FROM OTHER FUNDS

2,347,456

1,000,000

0

0

0

N/A

LOCAL TAXES 1000 REAL PROPERTY-CURRENT

138,373,422

137,912,918

139,284,831

154,359,569

158,634,721

2.8%

97,440

0

0

0

0

N/A

1001

REAL PROPERTY-CONTRA

1003

AD-VALOREM COLLECTION FEE

-2,962,756

-2,884,561

-2,856,747

-3,255,916

-3,212,209

-1.3%

1010

REAL PROPERTY-DELINQUENT

21,775,838

16,865,926

14,262,158

18,826,091

15,609,395

-17.1%

1020

VEHICLES

8,699,049

9,698,845

9,573,725

11,008,084

7,300,000

-33.7%

1021

MOBILE HOMES

300,964

372,455

363,215

397,391

403,351

1.5%

1040

HEAVY EQUIPMENT

31,584

19,648

26,282

10,256

10,410

1.5%

1100

OTHER TAXES

207,368

207,895

203,174

187,628

207,895

10.8%

1110

REAL ESTATE TRANSFER TAX

1,704,218

1,943,464

2,779,620

2,351,590

2,586,749

10.0%

1191

TITLE AD VALOREM TAX

0

0

0

0

5,698,500

N/A

168,227,128

164,136,590

163,636,258

183,884,693

187,238,812

1.82%

3,920

978

5,433

0

0

N/A

0

70,552

0

0

0

N/A

6,754

71

27,950

10,000

10,000

0.0%

TOTAL LOCAL TAXES

OTHER LOCAL SOURCES 1202 SALE OF EQUIPMENT 1220

INSURANCE PROCEEDS-BLDG

1223

DAMAGE REIMBURSEMENTS

1250

OTHER

82,048

13,279

-17,322

72,573

72,573

0.0%

1255

MEDICAID REIMBURSEMENT

132,609

186,051

450,429

0

0

N/A

1260

REVENUE IN LIEU OF TAXES

606,299

569,896

586,644

400,000

400,000

0.0%

1400

TUITION

11,056

62,027

89,296

61,810

61,810

0.0%

1500

INTEREST INCOME

32,062

28,998

21,656

100,000

100,000

0.0%

1501

LGIP INTEREST

75

120

221

75,000

75,000

0.0%

1801

FED INDIRECT COST REIMBURSE

806,356

946,398

859,894

1,213,234

898,692

-25.9%

2100

BLDG RENTALS

14,873

9,376

24,913

50,000

50,000

0.0%

2120

JURY DUTY REFUNDS

4,530

4,257

4,069

10,000

10,000

0.0%

2130

OTHER LOCAL INCOME

57,686

293,546

284,328

245,429

245,429

0.0%

2132

PARTICIPATION FEE ATHLETICS

0

540

0

0

0

N/A

2150

GATE RECEIPTS

0

272,889

263,899

303,300

303,300

0.0%

9200

GMA PROCEEDS

0

0

4,071,590

4,169,243

4,166,892

-0.1%

9201

OTHER FINANCING SOURCES

7,300,000

0

0

0

0

N/A

9,058,266

2,458,977

6,673,001

6,710,589

6,393,696

-4.72%

TOTAL OTHER LOCAL SOURCES


STATE FUNDING 3020 STAFF/PROFESSIONAL 3040

DEVELOPMENT VOCATIONAL SUPERVISORS

3100

MID-TERM ADJUSTMENT

3102

QBE ACCRUAL

3104

STATE AUSTERITY REDUCTION

3108

STATE HEALTH REIMBURSEMENT

3120

QBE SALARY

3122

QBE OPERATING

3200

PUPIL TRANSPORTATION

3202

835,093

852,479

868,978

886,440

826,656

-6.7%

29,270

28,189

0

50,604

50,604

0.0%

0

0

0

3,914,847

2,500,000

-36.1%

795,651

-36,099

320,648

0

0

N/A

-17,039,600

-20,158,837

-20,265,919

-18,812,811

-13,182,986

-29.9%

0

33,862

0

0

0

N/A

174,731,104

155,088,282

183,717,341

184,278,475

187,255,588

1.6%

14,458,966

14,730,061

15,040,374

15,083,081

15,388,990

2.0%

2,818,228

2,691,869

2,673,667

2,676,769

2,665,260

-0.4%

BUS BONDS

0

1,220,310

304,878

540,540

0

-100.0%

3450

PARENT & CHILD SERVICES

0

0

163

30,332

30,332

0.0%

3500

LOCAL 5 MILL SHARE

-61,256,290

-64,402,843

-65,071,016

-66,416,673

-67,199,830

1.2%

3900

50,000

0

0

0

0

N/A

3901

FUNDS FRM OTH STATE AGENCIES OTHER DOE GRANTS

323,556

175,842

373,150

417,240

192,487

-53.9%

3902

STATE ON BEHALF PAYMENTS

606,186

23,343,008

382,081

1,288,229

1,288,229

0.0%

116,352,164

113,566,123

118,344,345

123,937,073

129,815,330

4.74%

519,630

342,841

414,461

452,000

452,000

0.0%

TOTAL STATE FUNDING

FEDERAL FUNDING 4000 FEDERAL IMPACT AID/ PL 81-974 4270

FED ERATE REIMBURSEMENTS

599,621

714,160

349,429

535,106

535,106

0.0%

4300

ROTC

467,585

481,773

494,607

411,685

411,685

0.0%

4350

OTHER FEDERAL REVENUE

58,524

14,952

66,045

112,000

112,000

0.0%

4555

EDUCATION JOBS FUND

6,849,648

169,658

27,450

0

0

N/A

8,495,008

1,723,384

1,351,992

1,510,791

1,510,791

0.00%

304,480,022

282,885,074

291,619,511

316,043,146

324,958,629

2.82%

TOTAL FEDERAL FUNDING

TOTAL REVENUES

EXPENDITURES AND OTHER USES 0 0

0 0

118 118

-22,428

1,195,659

-5431.1%

-22,428

1,195,659

-5431.1%

10

Base Salary

172,955,798

172,268,437

171,015,962

179,867,093

183,349,308

1.9%

11

Other Salary

7,187,202

8,087,100

9,661,889

8,854,312

8,510,915

-3.9%

188,721,405

191,860,223

1.7%

68,015,623

71,045,540

4.5%

68,015,623

71,045,540

4.5%

Total Salaries 20

Fringe Benefits

Total Benefits

180,143,000

180,355,537

58,496,024

59,567,925

58,496,024

59,567,925

180,677,851 60,753,243 60,753,243

21,954,585

22,956,449

26,288,914

30,409,511

30,364,746

-0.1%

Utilities

8,250,085

7,683,478

7,593,896

8,482,473

8,390,473

-1.1%

Supplies

6,590,558

7,088,173

7,619,218

8,349,104

8,471,281

1.5%

41

Books

1,734,912

886,797

1,179,654

1,139,152

1,076,738

-5.5%

50

Equipment

765,110

668,890

2,473,011

1,643,411

2,605,760

58.6%

3,309,077

3,804,452

4,290,544

12.8%

30

Purchased Service

31 40

51

Vehicles/Buses

0

1,291,260

55

Construction/Capit

6,349,769

1,068,772

65,579

10,864

30,000

176.1%

71

Contributions to Ot

9,065,568

3,998,036

3,963,571

7,860,321

14,321,941

82.2%

90

Other

606,186

297,592

382,081

1,505,230

1,638,230

8.8%

63,204,518

71,189,713

12.6%

Total Other Operating Expenses

55,316,773

45,939,446

52,875,001


TOTAL EXPENDITURES

STAFFING TOTALS

293,955,796

3,791.5

285,862,909

3,773.6

294,306,213

3,701.5

319,919,118

335,291,135

3,926.3

3,982.3

4.8%

1.4%


50

Debt Services


51

Fund 200

Debt Service

The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. The debt service fund is divided into two components: debt service related to construction (financed through a combination of general obligation bonds and contractual obligations) and debt service related to capital leases (buses and technology infrastructure). The debt service for general obligation bonds is funded from the millage rate established on the bond digest, while the debt service for capital leases and for contractual obligations is funded from a general fund contribution. Relationship between current debt levels and legal debt limits: The Constitution of the State of Georgia provides that a school district may not incur long-term obligations payable out of general property taxes without the approval of a majority of the qualified voters of the School District voting at an election called to approve the obligations. On June 13, 1990 and again on March 15, 1994, Chatham County voters overwhelmingly approved referendums that authorized the District to issue a total of $169.07 million of general obligation bonds. The general obligation bonds issued by the District are payable from the proceeds of the ad valorem tax to be levied on all taxable property in the school district subject to taxation for school bond purposes, including real and personal property, privately owned public utilities, motor vehicles and mobile homes. The District, as required by law, will levy an ad valorem tax, unlimited as to rate, on the property described above in an amount sufficient to pay the principal and interest of the outstanding Bond debt as it becomes due and payable. For Fiscal Year 2015 (Calendar Year 2014), revenue from the recently adopted ESPLOST will cover general obligations bond expenses and a Bond millage rate will not be levied. The Constitution further provides that a school district may not incur long-term obligations payable out of general property taxes in excess of ten percent of the assessed value of all taxable property within the District. Short-term obligations, leases, installment purchase obligations subject to annual appropriation, and intergovernmental obligations are not subject to these legal limitations.

52

Fund 2XX

Debt Service FY 2011 Actual Amount






REVENUES AND OTHER SOURCES TRANSFERS FROM OTHER FUNDS 9000 OPERATING TRFRS IN

18,810,308

11,138,941

9,075,525

11,887,078

12,766,883

7.4%


18,810,308

11,138,941

9,075,525

11,887,078

12,766,883

7.40%

-841

58

4

0

0

N/A

LOCAL TAXES 1003 AD-VALOREM COLLECTION FEE 1010

REAL PROPERTY-DELINQUENT

47,228

-10,513

-26,022

0

0

N/A

1020

VEHICLES

524

36

1

0

0

N/A

1021

MOBILE HOMES

501

94

72

0

0

N/A

1040

HEAVY EQUIPMENT

8

0

0

0

0

N/A

1100

OTHER TAXES

0

16

0

0

0

N/A

47,420

-10,310

-25,944

0

0

N/A

OTHER LOCAL SOURCES 1500 INTEREST INCOME

25

26

23

500

500

0.0%


25

26

23

500

500

0.00%

18,857,753

11,128,658

9,049,604

11,887,578

12,767,383

7.40%

TOTAL LOCAL TAXES

TOTAL REVENUES

EXPENDITURES AND OTHER USES 55

Construction/Capit

60

Debt Service

0

1,463

18,561,101

11,274,519


18,561,101

11,275,981

TOTAL EXPENDITURES

18,561,101

11,275,981

1,463 11,080,624 11,082,087 11,082,087

0

0

N/A

11,887,578

12,767,383

7.4%

11,887,578

12,767,383

7.4%

11,887,578

12,767,383

7.4%


54

Capital Projects


55

Fund 3XX

Capital Projects

Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). Capital projects funds use the same flow of current financial resources measurement focus and modified accrual basis of budgeting and accounting used by other governmental fund types. The primary source of revenue for the Capital projects funds is the sale of bonds authorized by voter referenda. Operating transfers from the general fund, sale of obsolete facilities, and interest on investments provide additional revenue. The Savannah Chatham Public School System capital projects program currently consists of Phase II construction projects and other facilities renovation projects. The capital projects program is administered by the district’s Division of Facilities Construction. Responsibilities include the acquisition of school sites, the design and construction of new school facilities (including additions to existing schools), renovations of existing school facilities, and installation and relocation of temporary classroom facilities to house students and instructional programs and services at schools with insufficient permanent space. ESPLOST Proposed Project Summary An Educational Special Purpose Local Option Sales Tax (ESPLOST) is the option that a local school district has to call for a referendum to approve a one percent sales tax to help fund school facility improvements. It can be used to pay for school construction, equipment and/or to retire debt, but cannot be used to pay operating expenses, such as salaries. On September 19, 2006 the citizens of Chatham County approved an Educational Special Purpose Local Option Sales Tax (ESPLOST Phase I). This additional penny of sales tax generated nearly $360 Million over five years. On November 8, 2011 the voters approved an extension of the Educational Special Purpose Local Option Sales Tax (ESPLOST II). This additional penny of sales tax will generate nearly $350 Million over five years. The funds will be used for capital projects and will reduce existing bond debt over the five year period.

56

The Educational Special Purpose Local Option Sales Tax (ESPLOST II) went into effect on January 1, 2012. Impact on Operating Budget When the Capital Projects Funds pay for the building of a new school or an addition to an existing facility, there is a cost impact on the General (Operating) Fund. As the district’s enrollment is relatively stable, this incremental cost is generally limited to building administrative / support positions and the cost of facility maintenance and utilities. For the most part, funding for teachers and paraprofessionals, textbooks, and other instructional supplies and materials is formula driven based on enrollment and is already included in the General Fund budget. When a new school is opened, the teachers that staff the school and the per-pupil allocation of textbooks and supplies are not considered additions to the General Fund since these costs are merely reallocated from other schools. The operating budget impact of all construction projects that have either been recently completed or are that are already in progress has already been incorporated into the general fund budget for the facility. In planning for future facilities, the impact on the operating budget is a crucial component of the planning process. There are both one-time and recurring costs which must be considered. In the typical scenario of a new moderate-size elementary school, the district would allocate $500 thousand for one-time start-up costs (such as media center holdings and textbooks). New recurring costs would include salary and benefits for administrative positions, building maintenance costs, and utilities. Typically, we would add the following new administrative positions: 1.0 principal, 1.0 assistant principal, 1.0 guidance counselor, 1.0 media specialist, 1.0 administrative secretary, 1.0 data clerk, 1.0 school nurse, and 4.0 custodians. All other required (formula driven) positions would follow the students and be shifted from existing facilities to the new facility. The additional recurring operating budget impact on the district for these new positions plus utilities and maintenance costs would be approximately $825 thousand per year. For a replacement school in which the old school is closed or sold, the incremental cost is nominal. For an addition / renovation to an existing school, the incremental cost is limited to maintenance and utilities costs associated with additional building square footage. Summary of Capital Projects Policies The first step in long-range planning is a school-facilities survey to determine the school system’s needs and priorities. This survey may include the need for location of public school buildings, the determination of the safety and educational requirements of public school buildings, and a plan for the methods of financing the cost of constructing and equipping such buildings. In conjunction with a school construction program, educational specifications for programs to be housed in each building must be developed. The Board of Education will direct a periodic evaluation of facilities housing educational programs. The Superintendent will recommend to the Board those facilities which have been determined to be obsolete and which should be renovated, modified, or abandoned for instructional usage. A facility needs assessment was recently completed to address future facilities requirements and planning. When it becomes necessary to procure professional services for construction, modification, or other purposes, the firm chosen must meet two general criteria: 1. The firm is qualified and available to perform the required project. 2. There is a written agreement between the Board of Education and the firm selected for the payment of reasonable fees for services.

57

Changes may not be made to any contract for construction services that result in a net increase or decrease to the dollar value of the original contract awarded to provide such services without the approval of the Board of Education. The Superintendent is the delegated authority to approve change orders up to $25,000. All change orders over $25,000 must be documented as a Board Resolution. Emergency change orders may be made in excess of $25,000 to prevent undue delay to a construction project. All emergency change orders must be approved by the Superintendent, Chief Financial Officer, and either the Board President or Board Vice President. These change orders will be presented at the next scheduled Board meeting. Schoolhouse construction may be funded through a local bond issue, a local option sales tax, the current operating budget (pay as you go), or other allowable funding sources. The Board of Education is also authorized to accept grants of capital outlay funds. The Board of Education may request an election on the question of issuing general obligation bonds or for the implementation of an Educational Special Purpose Local Option Sales Tax (ESPLOST) for the purpose of school building construction and equipping. Bond issues and /or ESPLOSTs must be approved by a majority of voters in an election called for that purpose.

58

Fund 3XX

Capital Projects FY 2011 Actual Amount







1,950,000

405,000

2,430,138

2,280,500

500,000

-78.1%


1,950,000

405,000

2,430,138

2,280,500

500,000

-78.07%

LOCAL TAXES 1130 ESPLOST

57,287,383

62,476,977

61,919,576

67,095,000

64,299,628

-4.2%

TOTAL LOCAL TAXES

57,287,383

62,476,977

61,919,576

67,095,000

64,299,628

-4.17%

OTHER LOCAL SOURCES 1200 SALE OF LAND

430,000

0

0

1,500,000

0

-100.0%

1201

SALE OF BUILDINGS

465,000

453,750

442,500

431,250

420,000

-2.6%

1500

INTEREST INCOME

188,485

130,595

110,104

124,521

97,810

-21.5%

2130

OTHER LOCAL INCOME

75,115

0

0

10,000,000

0

-100.0%


1,158,600

584,345

552,604

12,055,771

517,810

-95.70%

STATE FUNDING 3800 CAPITAL OUTLAY GRANTS

8,103,000

0

3,707,544

19,290,248

3,836,160

-80.1%

TOTAL STATE FUNDING

8,103,000

0

3,707,544

19,290,248

3,836,160

-80.11%

FEDERAL FUNDING 4270 FED ERATE REIMBURSEMENTS

0

0

0

17,451

0

-100.0%


0

0

0

17,451

0

-100.00%

68,498,983

63,466,323

68,609,861

100,738,970

69,153,598

-31.35%

TOTAL REVENUES


Purchased Service

0

1,647,508

1,656,899

0

N/A

31

Utilities

0

637

0

0

N/A

40

Supplies

0

1,493,846

1,296,628

0

N/A

50

Equipment

0

2,929,676

1,610,829

3,000,000

0

55

Construction/Capit

0

42,810,306

89,055,213

123,456,320

70,447,760

-42.9%

60

Debt Service

0

14,926,713

8,895,596

47,430

0

-100.0%

71

Contributions to Ot

0

0

1,000,000

24,109,001

9,189,440

-61.9%

90

Other

0

-4,883

0

0


0

63,803,804

TOTAL EXPENDITURES

0

63,803,804

103,515,165 103,515,165

-100.0%

N/A

150,612,751

79,637,200

-47.1%

150,612,751

79,637,200

-47.1%


60

Special Revenue Funds Fund Summary Revenue Summary & Expenditures and Other Uses Summary

61

Special Revenue Funds Special Revenue is received from federal and state funds and grants. Some of the major allocations are defined below. Title I - Improving The Academic Achievement of the Disadvantaged The purpose of this title is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging State academic achievement standards and state academic assessments. Funds used to account for all assets and liabilities of the school district except those particularly assigned for other purposes in another more specialized fund. It is the primary operating fund, much of the usual activities of the school district is supported by the general fund. Title II — Preparing, Training, and Recruiting High Quality Teachers and Principals The purpose of this title is to provide grants to State educational agencies, local educational agencies, State agencies for higher education, and eligible partnerships in order to — (1) increase student academic achievement through strategies such as improving teacher and principal quality and increasing the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in schools; and (2) hold local educational agencies and schools accountable for improvements in student academic achievement. Title III — Language Instruction for Limited English Proficient and Immigrant Students Title III is a federally funded grant initiative which provides instructional language support to limited English proficient and immigrant students. Title IV — 21st Century Schools PART A — SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES The purpose of this title is to support programs that prevent violence in and around schools; that prevent the illegal use of alcohol, tobacco, and drugs; that involve parents and communities; and that are coordinated with related Federal, State, school, and community efforts and resources to foster a safe and drug-free learning environment that supports student academic achievement, through the provision of Federal assistance. Title V — Promoting Informed Parental Choice and Innovative Programs PURPOSES - The purposes of this title are the following: (1) To support local education reform efforts that are consistent with and support statewide education reform efforts. (2) To provide funding to enable State educational agencies and local educational agencies to implement promising educational reform programs and school improvement programs based on scientifically based research. (3) To provide a continuing source of innovation and educational improvement, including support programs to provide library services and instructional and media materials. (4) To meet the educational needs of all students, including at-risk youth. (5) To develop and implement education programs to improve school, student, and teacher performance, including professional development activities and class size reduction programs. Fund 440 — Special Programs The purpose of this fund is to account for the financial resources for miscellaneous grant funded instructional programs.

62

Fund 442 — Pre- K Lottery The purpose of this fund is to account for the financial resources relating to the district’s PreKindergarten program. Fund 450 — Coastal Georgia The purpose of this fund is to record financial activity associated with the operation of the Coastal Georgia Comprehensive Academy. Both State and Federal Grant funds are used to support this program. Fund 490 — Federal Special Education The purpose of this fund is to record revenues and expenditures relating to federally funded special education programs. The fund includes VIB Flowthrough which is a federally funded grant to support the education of exceptional students throughout the school district. Fund 6XX — School Food Service The purpose of this fund is used to account for financial activity involving the School Food and Nutrition Program. The School Food and Nutrition Program receives Federal reimbursement for meals served to all students and State funds for administrative support, training and salary base.

63

Fund 412

Title IV

The Title IV Fund (Fund 412) is a special revenue fund used to record financial activity relating to 21st Century Schools as defined in Title IV of the No Child Left Behind (NCLB) Act of 2001. Title IV (21st Century Schools), Part A of the No Child Left Behind (NCLB) Act of 2001 (also known as the Safe and Drug Free Schools and Communities Act) provides funding to implement drug and violence prevention programs to foster a safe and drug-free learning environment that supports student achievement. Title IV-A funding is used to operate a comprehensive program that provides a systematic approach to violence and drug prevention with the goal of reducing alcohol, other drug use, and violence among the students and staff in Chatham County Schools. Various activities and programs are conducted regularly on both a system wide and school level basis. These activities and programs are designed to meet the needs of the students, staff, and parents at each school. Title IV (21st Century Schools), Part B of the No Child Left Behind (NCLB) Act of 2001 (also known as 21st Century Community Learning Centers), provides funding to school districts for the following uses: to provide academic enrichment and tutorial services to help students in highpoverty and low-performing schools meet standards in core academic subjects; to offer a broad array of additional services, programs, and activities to reinforce and complement the regular academic program of participating students; and to offer families of students opportunities for literacy and related educational development.

64

Fund 412

Title IV FY 2011 Actual Amount






REVENUES AND OTHER SOURCES FEDERAL FUNDING 4250 OTHER FED REV THRU GA DOE

2,263,340

2,949,816

5,089,560

4,980,942

3,663,080

-26.5%

71,989

5,871

0

0

0

N/A


2,335,329

2,955,687

5,089,560

4,980,942

3,663,080

-26.46%

TOTAL REVENUES

2,335,329

2,955,687

5,089,560

4,980,942

3,663,080

-26.46%

241,900

322,527

33.3%

4350



Base Salary

131,414

141,678

11

Other Salary

1,236,102

1,472,072

Total Salaries 20

1,367,517

Fringe Benefits

Total Benefits

138,498 138,498

1,613,750 165,202

256,355 2,680,117 2,936,472 304,606

2,783,095

1,806,018

-35.1%

3,024,995

2,128,545

-29.6%

350,998

256,055

-27.0%

350,998

256,055

-27.0%

165,202

304,606

633,034

627,333

1,299,005

1,353,139

854,710

-36.8%

68,883

93,897

195,554

133,678

209,311

56.6%

30

Purchased Service

40

Supplies

41

Books

0

0

1,096

500

0

-100.0%

50

Equipment

25,140

124,169

236,993

19,500

74,750

283.3%

70

Indirect Cost

40,848

67,763

115,835

98,132

139,709

42.4%


767,905

913,162

1,604,949

1,278,480

-20.3%

2,273,920

2,692,113

4,980,942

3,663,080

-26.5%

TOTAL EXPENDITURES

STAFFING TOTALS

3.0

3.5

1,848,482 5,089,560

3.5

7.2

7.2

0.0%


Fund 414

Title II

The Title II Fund (Fund 414) is a special revenue fund used to record revenues and expenditures relating to the Title II program. The No Child Left Behind Act of 2001 (NCLB Act), which reauthorized the Elementary and Secondary Education Act of 1965 (ESEA), places a major emphasis upon teacher quality as a factor in improving student achievement. The new Title II programs focus on preparing, training, and recruiting high-quality teachers and principals and require States to develop plans with annual measurable objectives that will ensure all teachers teaching in core academic subjects are highly qualified. Reaching this goal requires reform of traditional teacher training, which is usually conducted in colleges of education, as well as the innovative expansion of alternative routes to teacher licensure. It also requires more effective in-service training and professional development for teachers currently in the classroom. Title II of the ESEA makes funds available to States and local communities under a variety of flexible programs that will assist them in developing and supporting a high-quality teaching force and thereby improving student academic achievement. The following program is a part of the Title II fund:

66

Fund 414

Title II FY 2011 Actual Amount







2,199,572

2,080,901

2,349,248

2,286,553

2,849,074

24.6%

ARRA FUNDS

91,498

1,995

0

0

0

N/A


2,291,070

2,082,896

2,349,248

2,286,553

2,849,074

24.60%

TOTAL REVENUES

2,291,070

2,082,896

2,349,248

2,286,553

2,849,074

24.60%

1,183,659

-2.6%

4521


Base Salary

978,568

936,327

11

Other Salary

162,678

325,340

Total Salaries 20

1,141,247

Fringe Benefits

Total Benefits

329,770 329,770

1,261,667 370,796 370,796

1,031,646 466,922 1,498,568 379,719 379,719

1,215,022 239,431

398,545

66.5%

1,454,453

1,582,204

8.8%

480,744

427,027

-11.2%

480,744

427,027

-11.2%

30

Purchased Service

461,967

304,507

327,183

243,023

530,487

118.3%

40

Supplies

111,295

53,495

35,066

39,657

201,450

408.0%

41

Books

50

Equipment

70

27,707

14,576

37,922

23,000

50,000

117.4%

142,431

12,794

21,266

0

0

N/A

Indirect Cost

47,840

50,323

49,523

45,676

57,906

26.8%


791,241

435,695

351,356

839,843

139.0%

2,262,257

2,068,158

2,286,553

2,849,074

24.6%

TOTAL EXPENDITURES

STAFFING TOTALS

18.0

17.0

470,961 2,349,248

18.0

19.5

18.0

-7.7%


Fund 416

Race to the Top

On February 17, 2009, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (ARRA), historic legislation designed to stimulate the economy, support job creation, and invest in critical sectors, including education. The ARRA lays the foundation for education reform by supporting investments in innovative strategies that are most likely to lead to improved results for students, long-term gains in school and school system capacity, and increased productivity and effectiveness. The ARRA provides $4.35 billion for the Race to the Top Fund, a competitive grant program designed to encourage and reward States that are creating the conditions for education innovation and reform; achieving significant improvement in student outcomes, including making substantial gains in student achievement, closing achievement gaps, improving high school graduation rates, and ensuring student preparation for success in college and careers; and implementing ambitious plans in four core education reform areas:  Adopting standards and assessments that prepare students to succeed in college and the workplace and to compete in the global economy;  Building data systems that measure student growth and success, and inform teachers and principals about how they can improve instruction;  Recruiting, developing, rewarding, and retaining effective teachers and principals, especially where they are needed most; and  Turning around our lowest-achieving schools.

68

Fund 416

Race to the Top FY 2011 Actual Amount






REVENUES AND OTHER SOURCES FEDERAL FUNDING 4521 ARRA FUNDS

329,369

1,372,147

3,083,464

4,295,134

3,680,159

-14.3%


329,369

1,372,147

3,083,464

4,295,134

3,680,159

-14.32%

TOTAL REVENUES

329,369

1,372,147

3,083,464

4,295,134

3,680,159

-14.32%

318,947

267,190

-16.2%


Base Salary

0

101,246

11

Other Salary

109,248

566,624

Total Salaries 20

Fringe Benefits

Total Benefits

109,248

667,870

8,983

80,843

8,983

30

Purchased Service

40

Supplies

80,843

739,406 991,465 145,986 145,986

949,739

2,026,900

113.4%

1,268,686

2,294,090

80.8%

204,532

247,566

21.0%

204,532

247,566

21.0%

14,521

94,814

270,727

344,651

336,700

-2.3%

103,782

176,838

305,265

814,037

272,008

-66.6%

83,091

159,761

656,965

835,455

425,500

-49.1%

0

105,575

650,506

735,375

0

-100.0%

62,550

92,396

104,295

12.9%

2,821,914

1,138,503

-59.7%

4,295,132

3,680,159

-14.3%

41

Books

50

Equipment

70

Indirect Cost

8,221

30,586


209,616

567,573

TOTAL EXPENDITURES

327,846

1,316,286

STAFFING TOTALS

252,059

3.0

3.0

1,946,013 3,083,464

3.0

3.0

4.0

33.3%


Fund 432

Sick Leave Bank

The Employee Sick Leave Bank Fund (Fund 432) is a special revenue fund established to account for the financial resources associated with the Employee Sick Leave Bank program. The Sick Leave Bank was authorized by the Board of Education and is administered by the Division of Employee Services. Eligible employees may voluntarily elect to participate in the sick leave bank by contributing one day of accrued sick leave. Participants who suffer a catastrophic illness, accident, or injury may draw from the bank by submitting required documentation for review by the Sick Leave Bank’s overview team.

70

Fund 432

Sick Leave Bank FY 2011 Actual Amount







0

50,000

50,000

50,000

50,000

0.0%


0

50,000

50,000

50,000

50,000

0.00%

TOTAL REVENUES

0

50,000

50,000

50,000

50,000

0.00%


Other Salary

Total Salaries 20

59,235

0

59,235

Fringe Benefits

Total Benefits TOTAL EXPENDITURES

STAFFING TOTALS

0

0 0

40,574 40,574

0.0%

50,000

0.0%

0

0

N/A

0

0

N/A

43,898

50,000

50,000

0.0%

0.0

0.0

0.0

N/A

0

3,323

59,235

0

0.0

50,000

3,323

0

0.0

50,000 50,000


Fund 439

V. Jenkins Charitable Trust

The Victoria Jenkins Charitable Trust (Fund 439) is a special revenue fund established to account for the financial resources associated with funding received from the Victoria Jenkins Charitable Trust. Jenkins High School is one of the many beneficiaries of the Victoria Jenkins Charitable Foundation, which is a charitable trust established by the will of Mrs. Victoria Jenkins. The trust requires that the funds be used for programs, equipment, or supplies, which are not provided in the ordinary operating budget of Jenkins High School. Usage of funds must be approved by the majority of a group composed of the principal, the President of the Parent-Teacher Association, and the fund’s trust officer if in their opinion, the requested usage of funds are needed to enrich the school activities of its students.

72

Fund 439

V. Jenkins Charitable Trust FY 2011 Actual Amount






REVENUES AND OTHER SOURCES OTHER LOCAL SOURCES 2130 OTHER LOCAL INCOME

63,968

75,274

65,364

128,313

128,313

0.0%


63,968

75,274

65,364

128,313

128,313

0.00%

TOTAL REVENUES

63,968

75,274

65,364

128,313

128,313

0.00%


Other Salary

Total Salaries 20

3,698

0

3,698

Fringe Benefits

Total Benefits

0

0

0 0

0

0

0

0 0

2,500

2,500

0.0%

2,500

2,500

0.0%

191

191

0.0%

191

191

0.0%

30

Purchased Service

23,293

7,069

10,528

19,000

16,000

-15.8%

40

Supplies

19,932

5,855

4,642

33,614

36,614

8.9%

41

Books

0

0

18,236

40,000

40,000

0.0%

50

Equipment

0

0

4,275


43,225

12,924

TOTAL EXPENDITURES

46,922

12,924

37,681

0.0

0.0

STAFFING TOTALS

0.0

37,681

33,008

33,008

0.0%

125,622

125,622

0.0%

128,313

128,313

0.0%

0.0

N/A

0.0


Fund 440

Special Programs

The Special Programs Fund (Fund 440) is a special revenue fund that is used to account for the financial resources for miscellaneous grant funded instructional programs.

74

Fund 440

Special Programs FY 2011 Actual Amount







34,847

44,847

44,847

54,847

54,847

0.0%


34,847

44,847

44,847

54,847

54,847

0.00%

OTHER LOCAL SOURCES 1400 TUITION

18,512

69,438

73,280

160,695

147,313

-8.3%

2130

OTHER LOCAL INCOME

302,159

422,842

379,781

291,418

443,312

52.1%


320,671

492,280

453,060

452,113

590,625

30.64%

STATE FUNDING 3605 STATE PRE-SCHOOL

775,812

811,390

806,946

847,351

858,435

1.3%

139,457

96,610

96,449

230,852

149,183

-35.4%

4,350

8,825

0

0

0

N/A

919,618

916,826

903,395

1,078,203

1,007,618

-6.55%

43,322

133,806

70,497

78,372

72,788

-7.1%

11,338

12,975

8,526

14,000

14,000

0.0%

108,907

259,485

279,659

187,919

186,484

-0.8%

163,567

406,267

358,682

280,291

273,272

-2.50%

1,438,703

1,860,219

1,759,983

1,865,454

1,926,362

3.27%

3900 3901

FUNDS FRM OTH STATE AGENCIES OTHER DOE GRANTS

TOTAL STATE FUNDING

FEDERAL FUNDING 4250 OTHER FED REV THRU GA DOE 4300

ROTC

4350



TOTAL REVENUES


Base Salary

663,887

736,607

691,271

758,971

758,058

-0.1%

11

Other Salary

234,435

171,824

412,398

355,116

351,265

-1.1%

1,114,087

1,109,323

-0.4%

Total Salaries 20

898,323

Fringe Benefits

Total Benefits

245,388 245,388

908,431 271,288 271,288

1,103,668 277,794 277,794

308,837

304,993

-1.2%

308,837

304,993

-1.2%

144,791

272,678

188,297

225,188

164,564

-26.9%

0

0

0

3,864

3,864

0.0%

Supplies

84,642

302,750

92,194

310,575

239,262

-23.0%

41

Books

12,307

30,780

36,792

4,913

2,476

-49.6%

50

Equipment

23,729

31,120

28,483

117,732

32,680

-72.2%

55

Construction/Capit

7,018

19,453

29,441

72,542

67,109

-7.5%

70

Indirect Cost

1,041

849

0

2,091

2,091

0.0%


273,527

657,630

736,905

512,046

-30.5%

1,417,239

1,837,349

2,159,829

1,926,362

-10.8%

30

Purchased Service

31

Utilities

40

TOTAL EXPENDITURES

STAFFING TOTALS

18.5

15.5

375,207 1,756,669

15.5

14.0

14.0

0.0%


Fund 442

Pre-K Lottery

The Pre-Kindergarten – Lottery Fund (Fund 442) is a special revenue fund established by the Board of Education to account for the financial resources relating to the district’s PreKindergarten program. The Pre-Kindergarten program serves children who are four years of age on or before September 1, in a full day classroom setting that is age appropriate. Children are given opportunities to learn through active involvement with materials and social interaction with teachers and children. Each class of 20 children has a certificated teacher and a paraprofessional. Children are allowed to develop at their own rate in a positive, warm, supportive environment. A portfolio of work samples, observation checklists and anecdotal records is kept on each child. This information is shared each marking period during a conference with parents. A weekly newsletter is sent home to parents to keep them abreast of concepts and themes being taught and to provide related parent-child home activities. Family Advocates provide sessions for parents that give them additional strategies for helping their children to be successful in school. The Pre-Kindergarten – Lottery Fund receives revenues from the Georgia Lottery and, when necessary, is supplemented by an operating transfer from the General Fund.

76

Fund 442

Pre-K Lottery FY 2011 Actual Amount







300,000

300,000

700,000

450,000

450,000

0.0%


300,000

300,000

700,000

450,000

450,000

0.00%

STATE FUNDING 3400 PRE-KINDERGARTEN LOTTERY

5,216,752

4,402,136

4,403,271

4,778,754

5,231,320

9.5%

TOTAL STATE FUNDING

5,216,752

4,402,136

4,403,271

4,778,754

5,231,320

9.47%

0

5,900

29,186

0

0

N/A

3,372

0

0

0

0

N/A

33,627

107,798

89,509

92,744

69,527

-25.0%

37,000

113,698

118,695

92,744

69,527

-25.03%

5,553,751

4,815,833

5,221,966

5,321,498

5,750,847

8.07%

3,847,761

4.0%

FEDERAL FUNDING 4350 OTHER FEDERAL REVENUE 4521

ARRA FUNDS

4531

OTHER FED REV THRU GA DOE


TOTAL REVENUES


Base Salary

11

Other Salary

3,809,182

Total Salaries 20

176,269 3,985,451

Fringe Benefits

Total Benefits

1,289,867 1,289,867

30

Purchased Service

31

Utilities

40

Supplies

2,924,624 215,960 3,140,584 1,045,669 1,045,669

3,496,963 166,328 3,663,291 1,332,084 1,332,084

3,699,393 117,241

117,241

0.0%

3,816,634

3,965,002

3.9%

1,340,216

1,651,869

23.3%

1,340,216

1,651,869

23.3%

33,055

230,857

45,785

60,559

50,209

-17.1%

0

71,667

7,559

0

0

N/A

48,878

103,113

80,554

85,796

73,767

-14.0%

41

Books

0

0

99

153

0

-100.0%

50

Equipment

28,971

26,042

38,134

18,140

10,000

-44.9%


110,904

431,679

164,648

133,976

-18.6%

5,386,222

4,617,932

5,321,498

5,750,847

8.1%

TOTAL EXPENDITURES

STAFFING TOTALS

123.0

119.0

172,132 5,167,506

119.0

122.0

122.0

0.0%


Fund 445

Technical Preparation

The Technical Preparation Fund (Fund 445) is a special revenue fund that is used to account for the financial resources for grant funded technical and career education initiatives. Grant funding includes both Federal Carl D. Perkins grant funds and several State Technical and Career Education program grants. In accordance with the Carl D. Perkins Vocational and Technical Education Act of 1998, each eligible local school system must develop and submit a four-year Local Plan. Grant funds must be spent for local programs in compliance with the Act, State plan, State rules, and Local Plan Guidelines. Each local school system must use federal funds to improve vocational and technical education programs. These limited federal dollars must be targeted for new or improved activities. Preparing young people in Georgia to participate successfully in our economy is a critical challenge facing educators today. Education must equip students with a broad range of skills to enable them to succeed in their future careers. Students must acquire a sophisticated grasp of technology and its applications in the real world. They must learn to communicate effectively and work well with people of diverse backgrounds and talents. They must develop the ability to master new skills and find creative solutions to problems. And perhaps most importantly, they must learn to continue learning - in post-secondary education, in their careers, and throughout life.

78

Fund 445

Technical Preparation FY 2011 Actual Amount







38,054

46,587

43,648

46,514

86,466

85.9%


38,054

46,587

43,648

46,514

86,466

85.89%

STATE FUNDING 3040 VOCATIONAL SUPERVISORS

0

0

28,123

26,733

32,585

21.9%

3901

OTHER DOE GRANTS

314,779

511,409

498,765

586,095

625,670

6.8%

TOTAL STATE FUNDING

314,779

511,409

526,888

612,828

658,255

7.41%

FEDERAL FUNDING 4250 OTHER FED REV THRU GA DOE

457,617

325,405

330,077

389,234

381,723

-1.9%


457,617

325,405

330,077

389,234

381,723

-1.93%

TOTAL REVENUES

810,450

883,402

900,613

1,048,576

1,126,444

7.43%


Base Salary

36,863

59,148

11

Other Salary

199,075

189,696

Total Salaries 20

Fringe Benefits

Total Benefits

235,938

248,844

41,487

55,689

41,487

55,689

86,635 211,120 297,755 48,962

90,189

154,309

71.1%

187,520

180,220

-3.9%

277,709

334,529

20.5%

59,633

83,135

39.4%

48,962

59,633

83,135

39.4%

30

Purchased Service

133,398

140,794

143,313

115,222

126,146

9.5%

40

Supplies

125,139

188,547

114,849

177,207

149,634

-15.6%

41

Books

2,134

0

0

0

0

N/A

50

Equipment

237,601

289,802


498,272

619,143

TOTAL EXPENDITURES

775,697

923,677

STAFFING TOTALS

1.0

1.0

298,634 556,796 903,514

1.0

418,805

433,000

3.4%

711,234

708,780

-0.3%

1,048,576

1,126,444

7.4%

1.0

1.0

0.0%


Fund 450

Coastal Georgia

The Coastal Georgia Comprehensive Academy Fund (Fund 450) is a special revenue fund used to record financial activity associated with operation of the Coastal Georgia Comprehensive Academy (CGCA). Special educational services are provided at the CGCA for students ages birth through 21 with severe emotional and behavioral disorders and students with autism. The program is part of the public school continuum of services in Chatham and Effingham counties for students who need a specialized educational program focusing on treatment. Each class is staffed with a specially trained lead teacher and a paraprofessional who provide appropriate educational programming with the help of supervisors. Both State and Federal Grant funds are used to support this program. A summary of the estimated grant distribution for FY 2015 is shown below:

80

Fund 450

Coastal Georgia FY 2011 Actual Amount






REVENUES AND OTHER SOURCES STATE FUNDING 3600 SED GRANT (STATE)

2,665,421

2,686,934

2,706,882

2,520,323

2,722,638

8.0%

TOTAL STATE FUNDING

2,665,421

2,686,934

2,706,882

2,520,323

2,722,638

8.03%

FEDERAL FUNDING 4230 SED - (FEDERAL)

309,854

331,184

269,164

540,998

472,495

-12.7%


309,854

331,184

269,164

540,998

472,495

-12.66%

2,975,275

3,018,118

2,976,046

3,061,321

3,195,133

4.37%

2,144,934

4.5%

TOTAL REVENUES


Base Salary

2,166,456

2,131,842

11

Other Salary

67,579

103,558

Total Salaries 20

2,234,035

Fringe Benefits

Total Benefits

724,921

30

Purchased Service

40

Supplies

41

Books

50

Equipment

70

724,921

2,235,399 733,500 733,500

2,098,910 62,378 2,161,288 771,862 771,862

2,051,933 66,928

37,118

-44.5%

2,118,861

2,182,052

3.0%

783,461

870,312

11.1%

783,461

870,312

11.1%

1,469

3,934

4,047

24,790

28,200

13.8%

10,259

14,774

11,722

106,499

85,342

-19.9%

0

568

1,445

2,000

2,000

0.0%

814

4,338

1,197

757

0

-100.0%

Indirect Cost

3,421

0

24,485

24,953

27,227

9.1%


15,963

23,614

158,999

142,769

-10.2%

2,974,919

2,992,513

3,061,321

3,195,133

4.4%

TOTAL EXPENDITURES

STAFFING TOTALS

53.5

53.5

42,895 2,976,046

53.5

52.0

52.0

0.0%


Fund 465

Title III

The Title III Fund (Fund 465) is a special revenue fund used to record revenues and expenditures relating to the Title III program as established in The No Child Left Behind Act of 2001. Title III (Language Instruction for Limited English Proficient and Immigrant Students), Part A of the NCLB Act (also known as the English Language Acquisition, Language Enhancement, and Academic Achievement Act) provides funding to help children who are limited English proficient attain English proficiency, develop high levels of academic attainment in English, and meet the same challenging state academic content and standards as all children are expected to meet. Title III-A funds are allocated to districts on a formula basis. These funds are used to supplement the English Speakers of Other Languages (ESOL) programs at Georgetown K-8 School, Port Wentworth Elementary School, Howard Elementary School, West Chatham Middle School, and Groves High School.

82

Fund 465

Title III FY 2011 Actual Amount







72,689

133,576

115,909

137,801

201,321

46.1%


72,689

133,576

115,909

137,801

201,321

46.10%

TOTAL REVENUES

72,689

133,576

115,909

137,801

201,321

46.10%


Other Salary

Total Salaries 20

Fringe Benefits

Total Benefits

750

979

750

979

55

78

55

78

0 0 0 0

0

0

N/A

0

0

N/A

0

0

N/A

0

0

N/A

30

Purchased Service

11,188

8,405

7,456

12,294

9,794

-20.3%

40

Supplies

37,012

78,755

74,132

111,115

181,027

62.9%

41

Books

2,852

5,425

7,115

2,300

2,300

0.0%

50

Equipment

19,958

39,934


71,010

132,519

TOTAL EXPENDITURES

71,814

133,576

STAFFING TOTALS

0.0

0.0

27,206 115,909 115,909

0.0

12,092

8,200

-32.2%

137,801

201,321

46.1%

137,801

201,321

46.1%

0.0

N/A

0.0


Fund 470

Title I

The Title I Fund (Fund 470) is a special revenue fund used to record revenues and expenditures relating to the Federal Title I program. The program now takes its name and program direction from the No Child Left Behind (NCLB) Act of 2001, Title I (Improving the Academic Achievement of the Disadvantaged), Part A (Improving Basic Programs Operated by Local Educational Agencies), and Part B (Student Reading Skills Improvement), Subpart 1 (Reading First). The Title I-A program provides financial assistance through state education agencies (SEAs) to local education agencies (LEAs) and schools with high numbers or percentages of poor children to help ensure that all children meet challenging state academic standards. Federal funds are currently allocated through two statutory formulas that are based primarily on census poverty estimates adjusted for the cost of education in each state. Basic grants provide additional funds to LEAs in which the number of children counted in the formula is at least ten and exceeds two percent of an LEA's school-age population. Concentration grants flow to LEAs where the number of poor children exceeds 6,500 or 15 percent of the total school-age population. LEAs target funds to schools with the highest percentages of children from low-income families. Unless a participating school is operating a schoolwide program, the school must target Title I services to children who are failing, or most at risk of failing, to meet state academic standards. Schools enrolling at least 50 percent of students from poor families are eligible to use Title I funds for schoolwide programs that serve all children in the school. Of the forty-seven schools in the district, thirty-four (twenty-four elementary, eight middle, and two high schools) will qualify for Title I-A assistance in FY 2015. Seven of these schools were also selected as Reading First (Title I-B1) schools.

84

Fund 470

Title I FY 2011 Actual Amount






REVENUES AND OTHER SOURCES FEDERAL FUNDING 4200 TITLE I (FORMERLY CH I)

13,605,975

16,403,712

14,618,683

18,999,348

16,900,260

-11.0%

ARRA FUNDS

6,593,711

308,956

0

0

0

N/A


20,199,686

16,712,668

14,618,683

18,999,348

16,900,260

-11.05%

TOTAL REVENUES

20,199,686

16,712,668

14,618,683

18,999,348

16,900,260

-11.05%

7,077,990

6,842,098

-3.3%

4521


Base Salary

8,622,273

6,869,624

11

Other Salary

1,183,523

1,552,732

Total Salaries 20

9,805,796

Fringe Benefits

Total Benefits

3,070,870 3,070,870

8,422,356 2,703,797 2,703,797

6,402,389 1,636,991 8,039,380 2,543,849 2,543,849

2,673,755

2,227,325

-16.7%

9,751,745

9,069,423

-7.0%

2,852,823

2,868,663

0.6%

2,852,823

2,868,663

0.6%

30

Purchased Service

1,011,244

1,577,321

969,614

1,242,506

784,274

-36.9%

40

Supplies

1,694,601

1,281,865

1,253,689

1,247,725

1,195,314

-4.2%

41

Books

50

Equipment

70

Indirect Cost

90

Other

Total Other Operating Expenses TOTAL EXPENDITURES

STAFFING TOTALS

899,369

799,822

473,846

696,977

624,477

-10.4%

1,655,036

1,554,046

1,055,669

2,258,887

1,641,505

-27.3%

361,196

311,814

282,636

296,831

246,885

-16.8%

0

0

0

651,854

469,719

-27.9%

5,621,445

5,524,869

4,035,454

6,394,780

4,962,174

-22.4%

18,498,110

16,651,022

14,618,683

18,999,348

16,900,260

-11.0%

182.8

196.3

188.8

183.3

178.8

-2.5%


Fund 490

Federal Special Education

The Federal Special Education Fund (Fund 490) is a special revenue fund used to record revenues and expenditures relating to federally funded special education programs. The goal of these programs is to provide a free appropriate public education for handicapped students up to the age of twenty-one. Fund 490 includes two separate programs: the Federal Pre-School program (Agency 811), and the Title VI-B program (Agency 813).

86

Fund 490

Federal Special Education FY 2011 Actual Amount






REVENUES AND OTHER SOURCES FEDERAL FUNDING 4220 TITLE VIB

8,101,794

9,571,546

7,616,928

8,723,550

8,723,550

0.0%

ARRA FUNDS

1,675,513

0

0

0

0

N/A


9,777,307

9,571,546

7,616,928

8,723,550

8,723,550

0.00%

TOTAL REVENUES

9,777,307

9,571,546

7,616,928

8,723,550

8,723,550

0.00%

6,032,203

-0.2%

4521


Base Salary

7,247,464

6,883,550

11

Other Salary

25,432

111,348

Total Salaries 20

7,272,896

Fringe Benefits

Total Benefits

2,083,661 2,083,661

30

Purchased Service

40

Supplies

70

Indirect Cost

90

Other

Total Other Operating Expenses TOTAL EXPENDITURES

STAFFING TOTALS

6,994,899 2,221,101 2,221,101

5,347,624 125,540 5,473,163 1,987,572 1,987,572

6,042,284 3,000

25,720

757.3%

6,045,284

6,057,923

0.2%

2,115,476

2,602,414

23.0%

2,115,476

2,602,414

23.0%

13,299

4,476

4,476

36,187

0

-100.0%

177

0

0

41,185

9,285

-77.5%

238,593

0

151,716

148,525

53,928

-63.7%

0

0

0

336,893

0

-100.0%

562,790

63,213

-88.8%

8,723,550

8,723,550

0.0%

252,069

4,476

9,608,626

9,220,475

334.5

323.0

156,192 7,616,928

320.0

232.6

247.6

6.4%


Fund 6XX

School Food Service

The Food Service Fund (Fund 6XX) is a special revenue fund used to account for financial activity involving the School Food and Nutrition program. The mission of the School Food and Nutrition Program is to provide nutritious, appealing meals to all students while operating in a financially sound manner. The School Food and Nutrition Program receives Federal reimbursement for meals served to all students and State funds for administrative support, training and salary base. Other revenue is generated through meal sales, catering and vending meals for the City of Savannah Summer Program. A combination of on-site school kitchens and satellite base kitchens provide daily breakfasts, lunches and Pre-Kindergarten snacks. The satellite base kitchens provide meals to students in other schools, community sites, educational centers and the Chatham County Community School which is a part of the Juvenile Court System. The use of USDA commodities, competitive bids and federal reimbursement allow the provision of low cost, nutritious meals for all program participants, and a state approved staffing formula is used to control labor costs. Meals are planned to meet one third of a child's daily nutritional requirements, and are low in salt, fat and sugar. The use of salad bars, salad plates, mobile carts, vending machines, and supplemental sales add additional choices and variety to the menus. Monthly benchmark reports on participation, financial standing and plate costs are provided to sites to lend assistance with program management. Monthly Manager's Meetings are held to provide instruction and to exchange information relative to program operation. Nutri-Notes, a parent newsletter issued monthly, contains the lunch menu, nutrition education information and information about upcoming program events. Thirty hours of instruction is provided annually for all site level staff members. The local standard for staff development exceeds state requirements.

88

Fund 6XX

School Food Service FY 2011 Actual Amount






REVENUES AND OTHER SOURCES OTHER LOCAL SOURCES 1500 INTEREST INCOME

0

0

0

1,500

1,500

0.0%

259

369

57,690

658,247

322,738

-51.0%

48,347

27,300

25,188

25,500

25,500

0.0%

LUNCH OVER OR SHORT

9,878

7,934

9,609

5,000

5,000

0.0%

2201

STUDENT PAID LUNCHES

1,681,622

1,526,978

1,476,217

1,510,690

1,510,690

0.0%

2202

STUDENT PAID BREAKFAST

27,431

28,391

16,002

133,886

133,886

0.0%

2203

NON-STUDENT PAID MEALS

116,798

97,190

77,448

109,360

109,360

0.0%

2204

SUPPLEMENTAL FOOD SALES

368,960

332,891

438,000

336,681

336,681

0.0%

2206

LOCAL FOOD SVC CATERING

0

1,795

1,847

3,000

3,000

0.0%

2207

SUMMER FEEDING PROGRAM

0

99,522

381,033

556,203

0

-100.0%

2,253,295

2,122,372

2,483,035

3,340,067

2,448,355

-26.70%

STATE FUNDING 3700 STATE REIMBURSEMENT - SNP

437,230

426,248

426,230

426,230

426,230

0.0%

TOTAL STATE FUNDING

437,230

426,248

426,230

426,230

426,230

0.00%

2,734,289

2,960,721

3,095,447

2,887,775

2,887,775

0.0%

8,951,833

9,366,026

10,072,440

9,176,191

9,176,191

0.0%

493,341

702,186

1,073,259

935,077

935,077

0.0%

5,167

4,520

134,846

139,561

139,561

0.0%

37,431

0

67,750

84,000

84,000

0.0%


12,222,061

13,033,453

14,443,742

13,222,604

13,222,604

0.00%

TOTAL REVENUES

14,912,586

15,582,073

17,353,006

16,988,901

16,097,189

-5.25%

2130

OTHER LOCAL INCOME

2140

PRODUCT REBATES

2200


FEDERAL FUNDING 4240 FED REIMBURSEMNT-BREAKFAST 4241

FED REIMBURSEMNT-LUNCH

4242

USDA FOOD

4250

OTHER FED REV THRU GA DOE

4350



Base Salary

5,323,146

5,300,782

5,122,448

6,460,844

6,228,749

-3.6%

11

Other Salary

301,585

279,546

347,176

91,771

481,940

425.2%

6,552,615

6,710,689

2.4%

1,405,445

1,360,511

-3.2%

1,405,445

1,360,511

-3.2%

Total Salaries 20

Fringe Benefits

Total Benefits

5,624,731

5,580,328

981,043

1,261,014

981,043

1,261,014

5,469,623 1,502,742 1,502,742

30

Purchased Service

237,429

274,395

299,503

350,043

433,900

24.0%

31

Utilities

164,342

187,751

244,559

181,648

163,654

-9.9%

40

Supplies

6,427,059

8,177,806

8,373,618

8,123,796

9,344,006

15.0%

50

Equipment

31,561

104,043

14,331

269,752

342,498

27.0%

70

Indirect Cost


-175 6,860,216

99,771 8,843,766

114,402 9,046,414

105,602

110,602

4.7%

9,030,841

10,394,660

15.1%


TOTAL EXPENDITURES

STAFFING TOTALS

13,465,990

335.5

15,685,107

332.0

16,018,779

267.0

16,988,901

18,465,860

348.0

350.0

8.7%

0.6%


Internal Service Funds Fund Summary Revenue Summary & Expenditures and Other Uses Summary

91

Fund 710

Workers’ Compensation Fund

The Workers’ Compensation Fund (Fund 710) is an internal service fund. Internal service funds are used to account for services furnished by a designated department to other departments within the School District. Most transactions between internal service funds and other funds take the form of quasi-external transactions. That is to say, the funds receiving the goods and services report an expense or expenditure, while the internal service fund reports revenue. The practical consequence of this approach is the duplicating of expenses /expenditures within the financial reporting entity. The Workers’ Compensation Fund was established to account for the self-insured workers’ compensation claims activity of the Board of Education.

92

Fund 710

Workers' Compensation Fund FY 2011 Actual Amount






REVENUES AND OTHER SOURCES OTHER LOCAL SOURCES 1250 OTHER

962,971

1,250,997

1,245,709

1,255,580

1,980,000

57.7%

INTEREST INCOME

1,366

1,327

1,250

0

0

N/A


964,337

1,252,324

1,246,959

1,255,580

1,980,000

57.70%

TOTAL REVENUES

964,337

1,252,324

1,246,959

1,255,580

1,980,000

57.70%

131,349

7.6%

1500


Base Salary

153,110

146,091

11

Other Salary

0

13,815

Total Salaries 20

Fringe Benefits

Total Benefits

153,110

159,906

30,184

36,799

30,184

30

Purchased Service

40

Supplies

50

Equipment

36,799

10,870 137,270 30,350 30,350

122,072 19,608

10,500

-46.5%

141,680

141,849

0.1%

45,600

36,710

-19.5%

45,600

36,710

-19.5%

1,111,603

704,669

1,296,209

1,044,800

1,049,941

0.5%

9,178

5,035

8,021

19,000

16,500

-13.2%

2,265

-2,265


1,123,047

707,439

TOTAL EXPENDITURES

1,306,341

904,144

STAFFING TOTALS

126,401

3.0

3.0

0 1,304,230 1,471,850

2.0

4,500

5,000

11.1%

1,068,300

1,071,441

0.3%

1,255,580

1,250,000

-0.4%

2.0

2.0

0.0%


Fund 720

Unemployment Compensation Fund

The Unemployment Compensation Fund (Fund 720) is an internal service fund. Internal service funds are used to account for services furnished by a designated department to other departments within the School District. Most transactions between internal service funds and other funds take the form of quasi-external transactions. That is to say, the funds receiving the goods and services report an expense or expenditure, while the internal service fund reports revenue. The practical consequence of this approach is the duplicating of expenses / expenditures within the financial reporting entity. The Unemployment Compensation Fund (fund 720) was established to account for the selfinsured unemployment compensation claims activity of the Board of Education.

94

Fund 720

Unemployment Compensation Fund FY 2011 Actual Amount







143,112

263,261

261,201

250,300

340,500

36.0%

INTEREST INCOME

71

56

119

0

0

N/A


143,183

263,317

261,321

250,300

340,500

36.04%

TOTAL REVENUES

143,183

263,317

261,321

250,300

340,500

36.04%

210,000

-16.0%

1500


Purchased Service

40

Supplies

296,961

202,704

0

0


296,961

202,704

TOTAL EXPENDITURES

296,961

202,704

94,532 0 94,532 94,532

250,000 300

300

0.0%

250,300

210,300

-16.0%

250,300

210,300

-16.0%


Fund 731

Employee Dental Plan

The Employee Dental Plan Fund (Fund 731) is an internal service fund. This self-supporting Direct Reimbursement Dental Plan for employees was created in FY 2007. Internal service funds are used to account for services furnished by a designated department to other departments within the School District. Most transactions between internal service funds and other funds take the form of quasi-external transactions. That is to say, the funds receiving the goods and services report an expense or expenditure, while the internal service fund reports revenue. The practical consequence of this approach is the duplicating of expenses / expenditures within the financial reporting entity. The Employee Dental Plan Fund was established to account for employee dental plan payments and claims activity.

96

Fund 731

Employee Dental Plan FY 2011 Actual Amount







1,358,588

1,433,461

1,485,858

1,440,000

1,440,000

0.0%

61,447

0

0

0

0

N/A


1,420,035

1,433,461

1,485,858

1,440,000

1,440,000

0.00%

TOTAL REVENUES

1,420,035

1,433,461

1,485,858

1,440,000

1,440,000

0.00%

2150

GATE RECEIPTS


Purchased Service

1,214,441

1,227,605


1,214,441

1,227,605

TOTAL EXPENDITURES

1,214,441

1,227,605

1,320,165 1,320,165 1,320,165

1,440,000

1,440,000

0.0%

1,440,000

1,440,000

0.0%

1,440,000

1,440,000

0.0%


98