, at 7:00 p.m. in the commissioners ... - union county

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Approval Date: March 7, 2016

Minutes of Monday, February 15, 2016

REGULAR MEETING

The Union County Board of Commissioners met in a regular meeting on Monday, February 15,

2016, at 7:00 p.m. in the Commissioners’ Board Room, First Floor, Union County Government

Center, 500 North Main Street, Monroe, North Carolina. The following were

PRESENT: Chairman Stony D. Rushing, Vice Chairman Frank H. Aikmus, Jr.,

Commissioner Richard B. Helms, and Commissioner Lance Simpson

ABSENT: Commissioner Jerry B. Simpson

ALSO PRESENT: Cynthia A. Coto, County Manager; Lynn G. West, Clerk to the Board of

Commissioners; Michelle Lancaster, Assistant County Manager; Michael

James, Assistant to the County Manager; Jeff Crook, Executive Attorney;

Jeff Yates, Executive Director of Administrative Services/CFO; H. Ligon

Bundy, County Attorney; members of the press and interested citizens

General Business:

Opening of Meeting

1. Invocation – Commissioner Helms recognized Billy Austin, Assistant Scout Master and

members of Boy Scout Troop 169 – Wyatt Austin, Masen Tarte, and Danny Helms. He

stated the members are in attendance tonight in order to fulfill the requirements of their

Communications merit badge, which is an Eagle Scout requirement. He said Troop 169

is proud to have produced 99 Eagle Scouts in its history, and these three members are on

their way to making it 103 Eagle Scouts.

Commissioner Helms offered the invocation.

2. Pledge of Allegiance – Wyatt Austin, Masen Tarte, and Danny Helms, members of Boy

Scout Troop 169 from Unionville led the body and audience in reciting the Pledge of

Allegiance to the flag of the United States of America.

The Commissioners greeted the members of the Scout Troop and Chairman Rushing

presented the members and Assistant Scout Master Billy Austin with a Union County

lapel pin.

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Employee Recognition

3. GFOA Distinguished Budget Presentation Award

Chairman Rushing stated that the Government Finance Officers Association of the United States

and Canada (GFOA) announced that Union County has received the GFOA’s Distinguished

Budget Presentation Award for its budget. He explained that in order to receive this award,

Union County had to satisfy nationally recognized guidelines for effective budget presentation.

He stated these guidelines are designed to assess how well an entity’s budget serves as: a policy

document, a financial plan, and operations guide, and a communications device. He further

stated the budget documents must be rated “proficient” in all four categories, and the fourteen

mandatory criteria within those categories, to receive the award.

Commissioner Lance Simpson presented the Certificate evidencing the award to Andrea

Robinson, Division Director, for Budget.

4. Service Award and Retiree Recognition – On behalf of the Board of Commissioners,

Chairman Rushing recognized employee service award recipients for the month of February for

their full-time continuous service as follows and the employee retirements for the month of

January:

5 YEARS OF SERVICE SERVICE AREA

MICHAEL BOITNOTT SHERIFF’S OFFICE

RAE ALEPA HUMAN SERVICES

JERICA RHODES HUMAN SERVICES


TONDA HORNE PUBLIC WORKS

MARIA NEWLOVE HUMAN SERVICES

KEVIN WILLIAMS HUMAN SERVICES


PAMELA RIVERS GROWTH MANAGEMENT


CYNTHIA SMITH HUMAN SERVICES

JANUARY RETIREMENTS:

EMPLOYEE NAME SERVICE AREA/DIVISION UNION COUNTY SERVICE

JAMES SMITH SHERIFF’S OFFICE 5 YEARS

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Informal Comments

There were no informal comments.

Additions, Deletions, and/or Adoption of Agenda

Vice Chairman Aikmus moved adoption of the agenda as presented. The motion passed by a

vote of four to zero. Chairman Rushing, Vice Chairman Aikmus, Commissioner Helms, and

Commissioner Lance Simpson voted in favor of the motion. Commissioner Jerry Simpson was

not present.

Mrs. West, Clerk to the Board, reminded the Board that a request was received from the Union

County Public Schools (UCPS) which was provided to the Board prior to tonight’s meeting.

Vice Chairman Aikmus moved adoption of the agenda as amended with the addition of the

Union County Public Schools’ Request. Chairman Rushing stated that this item would be

numbered Item 13 on the agenda. The motion passed by a vote of four to zero. Chairman

Rushing, Vice Chairman Aikmus, Commissioner Helms, and Commissioner Lance Simpson

voted in favor of the motion. Commissioner Jerry Simpson was not present.

Consent Agenda – Vice Chairman Aikmus moved to approve the items listed on the Consent

Agenda as presented. The motion passed by a vote of four to zero. Chairman Rushing, Vice

Chairman Aikmus, Commissioner Helms, and Commissioner Lance Simpson voted in favor of

the motion. Commissioner Jerry Simpson was not present.

Contracts and Purchase Orders Over $100,000

5. Blythe Creek Sewer Improvements – Accepted the scope of services shown in Task

Order 2016-6 with McKim & Creed, and authorized the County Manager to approve the

Task Order pending legal review.

6. Road Abandonment Resolution – Portion of Cindy Drive – Rejected the request for

abandonment of a portion of Cindy Drive

7. Dental Fees – Approved the revision to the Health Division’s Dental Fees from $25 to:

Procedure w/Code Requested Fee

D0140 Limited Exam $37

D0150 Initial Exam $45

8. LSTA Grant Application to the State Library of NC for an EZ Planning Grant –

Authorized the County Manager to approve the grant application

9. Minutes for Approval – Approved the minutes of the regular meeting of February 1,

2016, and the minutes of the special meeting of February 2, 2016

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Information Only

10. Tax Collector’s Departmental Report for December 2016 – This report reflects the totals

of all tax transactions within the Tax Collector’s Office for the month of December 2015

as required by NCGS 105-350(7).

Old Business – None

New Business

11. Resolution Requesting Information for Consideration of the Board of Education FY

2017 Current Expense and Capital Budget Request

Chairman Rushing recognized Cindy Coto, County Manager, to explain this item.

Mrs. Coto stated that during last year’s budget deliberations there was a lot of discussion about

the Board of County Commissioners wanting additional information from the Board of

Education relating to current expenses as well as their capital budget requests. She said that

based upon those discussions, staff has drafted a resolution for the Board’s consideration. She

noted that North Carolina General Statute 115C-429(c) states “the Board of County

Commissioners shall have full authority to call for, and the board of education shall have the

duty to make available to the board of county commissioners, upon request, all books, records,

audit reports, and other information bearing on the financial operation of the local school

administrative unit.” She said that in addition to the information contained within the resolution

for the Board’s consideration, another request is that the Board of Commissioners receive a

report from Dr. McKibben as it relates to the demography study that he completed in November

2015 so that the Board of Commissioners may ask any questions it might have relating to that

particular study as the Board of Commissioners moves forward in reviewing the capital requests

of the Board of Education.

Mrs. Coto further noted that a final aspect of the resolution is to request a joint televised meeting

to discuss the information and have a dialogue between the Board of Education and the Board of

Commissioners to discuss the funding of the Board of Education.

Commissioner Helms stated that he serves as a member of the North Carolina Association of

County Commissioners’ Education subcommittee. He said he has had the opportunity to speak

with his peers and to discuss how they work with their school systems, and stated that what is

outlined in the proposed resolution is exactly what they said made their systems work so well.

He said they communicate and meet together and work out the details.

Vice Chairman Aikmus moved adoption of Resolution Requesting Certain Information to be

included in the Board of Education Fiscal Year 2017 Current Expense and Capital Request, as

recorded below, and to direct the County Manager to transmit such resolution to the Board of

Education.

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Chairman Rushing said he was in attendance when Dr. McKibben presented his report, and that

he could see a definite benefit for the other Commissioners having the opportunity to ask

questions and to receive more information from Dr. McKibben on the report. The motion passed

by a vote of four to zero. Chairman Rushing, Vice Chairman Aikmus, Commissioner Helms,

and Commissioner Lance Simpson voted in favor of the motion. Commissioner Jerry Simpson

was not present.

RESOLUTION REQUESTING CERTAIN INFORMATION TO BE INCLUDED IN THE

BOARD OF EDUCATION FISCAL YEAR 2017 CURRENT EXPENSE AND CAPITAL

REQUEST

WHEREAS, the Union County Board of Commissioners has provided and will continue to

provide the necessary funding to the Board of Education to provide a sound basic education

to its students; and

WHEREAS, the Union County Board of Commissioners desires to continue to partner with

the Board of Education to provide a sound basic education; and

WHEREAS, in its discretion, the Union County Board of Commissioners has historically

provided funds that exceed the funding necessary to provide a sound basic education, and

has funded one of the highest performing school systems in the State of North Carolina as

measured by graduation rates and student achievement; and

WHEREAS, the Union County Board of Commissioners desires to have a full understanding

of the funding needs of the Board of Education for the Fiscal Year 2017 Current Expense and

Capital Request; and

WHEREAS, the Union County Board of Commissioners desires to encourage an open,

transparent dialogue concerning the needs of the Board of Education; and

WHEREAS, the Union County Board of Commissioners appropriated $153.9 million for

Union County Public Schools (current expense, related debt services, facilities, and capital

funding) in FY 2016; and

WHEREAS, the Union County Board of Commissioners established the FY 2016 Schools’ Tax

Rate at .4572 on each one hundred dollars ($100) valuation of taxable property; and

WHEREAS, the North Carolina General Statutes §115C-429(c) states, “the board of county

commissioners shall have full authority to call for, and the board of education shall have the

duty to make available to the board of county commissioners, upon request, all books,

records, audit reports, and other information bearing on the financial operation of the local

school administrative unit;” and

WHEREAS, the information traditionally provided by the Board of Education to support

Current Expense and Capital Requests is insufficient to determine with accuracy the needs

and proposed spending by the Board of Education, and contains inadequate detail and

information when compared to the information provided by other systems; and

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WHEREAS, the Union County Board of Commissioners has determined that the information

set forth in this Resolution is necessary to fully and accurately assess any Current Expense

and Capital Request by the Board of Education; and

WHEREAS, the Union County Board of Commissioners desires to provide the Board of

Education sufficient time to collect and provide the information requested in this Resolution.

NOW, THEREFORE BE IT RESOLVED that the Union County Board of Commissioners

respectfully requests that, in addition to the information traditionally submitted, the Board

of Education provide the following information, in accordance with the North Carolina

Department of Public Instruction Chart of Accounts as part of its Current Expense and

Capital Request on or before May 15, 2016:

Current Expense Information

1. Revenue estimates by the fund-purpose-function-program-object code for all

funds contained within the Current Expense Request for the fiscal year ending

June 30, 2017. In order to fully, fairly and accurately evaluate these items, the

County further requests actual revenue expenditures by the fund-purpose-

function-program-object code for the fiscal years ended June 30, 2014 & 2015

and the original and amended budget for the fiscal year ending June 30, 2016.;

2. Expenditure request by the fund-purpose-function-program-object code for all

funds contained within the Current Expense Request for the fiscal year ending

June 30, 2017. In order to fully, fairly and accurately evaluate these items, the

County further requests actual expenditures by the fund-purpose-function-

program-object code for the fiscal years ended June 30, 2014 & 2015 and for the

original and amended budget for the fiscal year ending June 30, 2016;

3. Expenditure request by the program report code for all funds contained within the

Current Expense Request for the fiscal year ending June 30, 2017. In order to

fully, fairly and accurately evaluate these items, the County further requests

actual expenditures by the program report code for the fiscal years ended June

30, 2014 & 2015 and the original and amended budget for the fiscal year ending

June 30, 2016.. This information should also include a brief description of each

program and any changes in the program for the upcoming fiscal year;

4. Staffing certified and non-certified by position, by fund contained within the

Current Expense Request for the fiscal year ending June 30, 2017. In order to

fully, fairly and accurately evaluate these items, the County further requests

actual staffing certified and non-certified by position, by fund for the fiscal years

ended June 30, 2014 & 2015 and the original and amended budget for the fiscal

year ending June 30, 2016;

5. Detailed Revenues and expenditures related to the implementation of the “1:1

initiative” from the program’s inception through the fiscal year ending June 30,

2016 and the planned five-year cost of the program from the year fiscal ending

June 30, 2017 through the year ending June 30, 2021;

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Capital Request

1. Prioritization of requested projects contained in the Capital Request for the fiscal

year ending June 30, 2017;

2. Detailed project scope that fully explains the work requested and the estimated

completion time frame contained in the Capital Request for the fiscal year ending

June 30, 2017;

3. Basis for the estimated project costs contained in the Capital Request for the

fiscal year ending June 30, 2017; and

BE IT FURTHER RESOLVED that in order to effectively monitor and oversee the

expenditure of taxpayer monies allocated to the Board of Education, the Union County

Board of Commissioners respectfully requests the following additional information:

1. Confirmation that at least $5 million, from local current expense funds, was used

to provide additional teacher supplements in the fiscal year ending June 30,

2016;

2. Clarification concerning the intended use of the “Assigned Fund Balance:

Designated for technology expenditures” of $3.1 million, shown on Exhibit 3 in

the “Union County Board of Education Monroe, North Carolina, Financial

Statements for the Fiscal Year Ended June 30, 2015”; and

BE IT FURTHER RESOLVED that the Union County Board of Commissioners respectfully

requests that the requested information be provided electronically, in the format as shown

in Attachment A; and

BE IT FURTHER RESOLVED that the Union County Board of Commissioners reserves the

right, in its discretion, to request additional information as may be necessary to fully and

accurately assess the Current Expense and Capital Funding Request; and


requests that, at the county’s cost, a representative of McKibben Demographics be made

available to present the results of the “Union County Public Schools, NC Demographic

Study: November 2015” and answer any questions the Union County Board of

Commissioners may have; and


requests that all members of the Board of Education join all members of the Board of

County Commissioners for an open dialogue concerning the information provided at a

televised joint meeting in May 2016 following the submission of the Current Expense and

Capital Funding Request.

Adopted this 15th day of February, 2016.

______________________________

Stony Rushing, Chairman

Union County Board of Commissioners

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Attest:

______________________________

Lynn West, Clerk to the Board of Commissioners

[See Attached Exhibits A1 and A2]

12. Appointments to Boards and Committees

a. Board of Equalization and Review

Vice Chairman Aikmus moved reappointment of Raymond J. Brooks and D. Allen Helms to the

Board of Equalization and Review. The motion passed by a vote of four to zero. Chairman

Rushing, Vice Chairman Aikmus, Commissioner Helms and Commissioner Lance Simpson

voted in favor of the motion. Commissioner Jerry Simpson was not present.

Cindy Coto, County Manager, noted that John Petoskey, Tax Administrator, recommended

Dutch Hardison for reappointment as Chairman of the 2016 Board of Equalization and Review.

Vice Chairman Aikmus moved to accept the recommendation of Mr. Petoskey and appoint

Dutch Hardison as the Chairman of the 2016 Board of Equalization and Review. The motion

passed by a vote of four to zero. Chairman Rushing, Vice Chairman Aikmus, Commissioner

Helms, and Commissioner Lance Simpson voted in favor of the motion. Commissioner Jerry

Simpson was not present.

b. Nursing Home Advisory Committee

Vice Chairman Aikmus moved to appoint Suzy Dennis to serve on the Nursing Home Advisory

Committee. The motion passed by a vote of four to zero. Chairman Rushing, Vice Chairman

Aikmus, Commissioner Helms, and Commissioner Lance Simpson voted in favor of the motion.

Commissioner Jerry Simpson was not present.

c. Parks and Recreation Advisory Committee

Vice Chairman Aikmus moved to reappoint Rick Pigg and Mike Como and to appoint David

Spafford to serve on the Parks and Recreation Advisory Committee. The motion passed by a



not present.

d. Juvenile Crime Prevention Council (JCPC)

Vice Chairman Aikmus moved to reappoint Teresa M. Holmes to serve as a Commissioner

Appointee on the Juvenile Crime Prevention Council (JCPC). The motion passed by a vote of

four to zero. Chairman Rushing, Vice Chairman Aikmus, Commissioner Helms and

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not present.

e. Workforce Development

Chairman Rushing noted that the Registered Apprenticeship Representative is a new position

required by the State to serve on the Workforce Development Board.

Vice Chairman Aikmus moved appointment of Peter Xiong to serve as the Registered

Apprenticeship Representative on the Workforce Development Board. The motion passed by a



not present.

13. UCPS Request (This item was added at the meeting)

Chairman Rushing recognized Cindy Coto, County Manager, to explain the schools’ request.

Mrs. Coto explained that Jeff Yates, Executive Director, Administrative Services/CFO, received

a call from Dr. Mike Webb of Union County Public Schools on Friday, February 12, 2016,

asking what needed to be submitted to the Board of Commissioners in order for the Board of

Commissioners to consider a request to transfer $11,000 from savings on the Porter Ridge High

School roofing project to the Prospect Elementary School roofing project. She stated that

because this was a relatively simple request, staff indicated that it would be happy to comply

with the request even though the Board’s agenda package had already been completed. She

noted that this agenda item was sent to the Board of Commissioners on Friday afternoon.

Mrs. Coto said that part of staff’s recommendation on this item is to approve the transfer of the

$11,000 from the Porter Ridge High School roofing project to the Prospect Elementary School

roofing project so they may proceed forward, but in order to ensure that the Union County Public

Schools understand the timeframes of completing agendas a second element has been added to

the recommendation to direct staff, consistent with existing agenda procedures, to require UCPS

to submit agenda items and supporting documentation not later than ten (10) business days prior

to the Board of Commissioners’ meeting during which such item will be considered, unless

Union County Public Schools can establish the need for emergency consideration.

She stated that in the past when the schools have had emergency situations, the County has

accommodated them. She explained that the recommended action allows staff time to review the

information and send the information to the Board and allow the Commissioners time to review

the information and ask any questions that they may have regarding the information. She noted

that Melissa Merrell, Union County Board of Education member, is present tonight if the

Commissioners have any questions.

Vice Chairman Aikmus moved to:

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(1) Amend the 2016 Capital Budget for Schools by transferring $11,000 from the Porter

Ridge High School roofing project to the Prospect Elementary School roofing project;

and

(2) Direct staff, consistent with existing agenda procedures, to require Union County Public

Schools (UCPS) to submit agenda items and supporting documentation not later than ten

(10) business days prior to the Board of Commissioners’ meeting during which such item

will be considered, unless UCPS can establish the need for emergency consideration.

Commissioner Helms requested that Board of Education member Melissa Merrell address the

item.

Ms. Merrell responded that Mrs. Coto had covered the request very well.

Chairman Rushing said he had spoken with Ms. Merrell today and she had called about this item

last week. He stated that sometimes the smaller projects fall through the cracks, and the Prospect

Elementary School roofing project bid was approaching a March deadline. He expressed

appreciation to Ms. Merrell for calling him to explain the request and commended her for

remembering this project.

Ms. Merrell stated that she and Dr. Webb were both out of town on Friday, and it occurred to her

about the roofing bid for Prospect Elementary School. She said she volunteered to come tonight

to present the request. She said that last month Commissioner Helms had asked her to bring the

information earlier regarding the roofing bids’ expiration dates. She noted that the bid for the

Prospect Elementary School roofing project is set to expire on March 12, 2016, and that is why

she thought she should be in attendance tonight to present the request. She said that the bid is

$11,000 over the budgeted amount and explained there was a significant savings on the Porter

Ridge High School roofing project which came in under budget by $498,611. Ms. Merrell

stated the request is to use $11,000 from the savings on the Porter Ridge High School’s roofing

project to cover the overage of the bid for the Prospect Elementary School’s roofing project.

In response to a question by Chairman Rushing, Ms. Merrell responded there was also a small

savings from the Central Academy of Technology and Arts (CATA) roofing project of $527.

She added there was also a small savings from the Wingate Elementary School’s roofing project

of $15,893. She said they have savings of over a half million dollars to prevent them from

having to ask the Commissioners to continue allowing the schools to go into the funding for the

East Elementary School’s roofing project.

Chairman Rushing asked if it would be prudent to include in the motion adding those monies

back to the East Elementary School’s roofing project. Mrs. Coto responded that since there are a

number of roofing projects ahead of the East Elementary School project, her recommendation

would be to have those monies in reserve dependent upon how future bids may come in. She

explained that if the monies were moved to the East Elementary School roofing project, with the

other projects that are ahead of the East Elementary roofing project, the monies might have to be

moved again.

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Ms. Merrell said that she would continue to come before the Board of Commissioners regarding

the roofing projects.

Following the discussion, the motion passed by a vote of four to zero. Chairman Rushing, Vice

Chairman Aikmus, Commissioner Helms, and Commissioner Lance Simpson voted in favor of

the motion. Commissioner Jerry Simpson was not present.

County Manager’s Comments

Cindy Coto, County Manager, had no closing comments other than to ask that everyone drive

home safely with the winter weather.

Commissioners’ Comments

Commissioner Helms expressed appreciation to the members of Boy Scout Troop 169 from

Unionville for attending tonight’s meeting.

He said that Melissa Merrell, member of the Union County Board of Education, is a classy

professional and expressed appreciation to her for her leadership.

He stated that it is icy outside and cautioned everyone to be careful driving home.

Commissioner Lance Simpson wished everyone a good evening and a safe trip home.

Vice Chairman Aikmus said that as an Eagle Scout himself, he hoped the members of Boy Scout

Troop 169 will keep up the good work.

Chairman Rushing echoed the comments of Mrs. Coto for everyone to be careful driving home.

He expressed appreciation to Ms. Merrell for coming to tonight’s meeting and presenting the

schools’ request on the roofing projects.

He congratulated Jeff Yates and Andrea Robinson on receiving the Government Finance Officers

Association Award for the County’s budget. He said he appreciated the transparency in which

the County works.

He wished everyone a safe night.

Adjournment

With there being no further comments or discussion, at approximately 7:24 p.m., Vice Chairman

Aikmus moved to adjourn the regular meeting. The motion passed by a vote of four to zero.

Chairman Rushing, Vice Chairman Aikmus, Commissioner Helms, and Commissioner Lance

Simpson voted in favor of the motion. Commissioner Jerry Simpson was not present.

CHARLOTTE-MECKLENBURG BOARD OF EDUCATION

2015-2016 PROPOSED CURRENT EXPENSE BUDGET:

DEPARTMENTAL BUDGETS BY FUNDING SOURCE

I I IEJ FEDERAL/

DIVISION STATE SPECIAL

TOTAL REVENUE/

OTHER

ADMINISTRATIVE & OTHER SERVICES

Office of the Superintendent of Schools 177,386 772,354 949,740

Board of Education/Board Services 524,422 524,422

Legal 1,633,462 158,794 1,792,256

Communications Services 1,662,751 140,924 1,803,675

Graphic Production Center 934,661 934,661

Financial Services 227,324 6,511,051 602,524 7,340,899

Deputy Superintendent 243,112 1, 144,567 285,089 1,672,768

Human Resources Services 333,597 7,803,844 484,403 8,621,844

Accountability Services 184,032 3,650,542 343,746 4,178,320

School Options, Innovation and Design 191,776 191,776

Chief Technology, Personalization & Engagement 130,287 901,446 45,000 1,076,733

Technology Services 1,403,436 16,046,133 498,337 17,947,906

Community Partnerships and Family Engagement 1,729,830 3,635 1,733,465

Subtotal 2,699,174 43,506,839 2,562,452 48,768,465

OPERATIONAL SERVICES

Chief Operational Services Officer 49,842 232,032 281,874

Associate Superintendent for Auxiliary Services 147,674 147,674

Building Services 19,628,553 59,653,496 7,815,427 87,097,476

Inventory Management and Distribution 2,195,190 6,097,932 122,115 8,415,237

Safety 124,662 1,061,408 1, 186,070

Transportation 54,864,846 5,861,003 60,725,849

Planning Services 1,457,101 15,676 1,472,777

Athletics 3,748,417 1,225,309 4,973,726

CMS Police Department 10,081,093 2,366,691 5,748 12,453,532

Community Use of Facilities 524,547 524,547

Enterprise Funds Program Support 45,938 470,877 516,815

Subtotal 86,990,124 80,948,957 9,856,496 177,795,577

LEARNING SERVICES

Chief Academic Officer 297,080 297,080

Teaching and Learning 1,420, 124 12,374 1,432,498

Advanced Studies 6,621,943 1,694,381 8,316,324

PreK-12 Curriculum Support Programs

Drivers Education 2,647,759 2,647,759

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Attachment A1



DEPARTMENTAL BUDGETS BY FUNDING SOURCE

IE FEDERAL/

DIVISION STATE SPECIAL

TOTAL REVENUE/

OTHER

International Baccalaureate Program 1,791,714 198,858 1,990,572

ROTC Program 29,241 1,925,860 1,904,403 3,859,504

Humanities 1,458,928 1,458,928

PreK-12 Academic Support 11,512,840 1,898,670 13,411,510

Science, Technology, Engineering and Math PreK-12 1, 126,299 381,719 1,508,018

Organizational Development 146,140 2,019,894 5,212,258 7,378,292

North Carolina Pre-K Program 9,150,065 9, 150,065

Bright Beginnings Pre-K Program 65,423 9,903,460 12,718,001 22,686,884

English Language Learners 13,551,191 6,414,423 3,239,216 23,204,830

Exceptional Children Services 65,525,774 14,614,986 53,546,315 133,687,075

Student Services 520,263 3,673,536 2,465,692 6,659,491

Virtual Learning and Media Services 195,335 1,353,177 1,548,512

Health and Physical Education 287,693 1,684,952 1,972,645

Visual and Performing Arts 793,295 2,000 795,295

Career and Technical Education 37,228,029 5,732,959 1,756,059 44,717,047

Magnet Programs and School Redesign 602,259 602,259

Subtotal 137,187,893 58,063,641 92,073,054 287,324,588

SCHOOL PERFORMANCE SERVICES

Chief School Performance Services Officer 2,432, 148 813,535 3,245,683

Alternative Education & Safe Schools 426,679 598,757 1,025,436

ESEA Title I 50,425,619 50,425,619

Learning Communities 861,473 3,887,078 855,367 5,603,918

Project L.I.F.T. 103,329 274,300 3,977,981 4,355,610

Subtotal 3,823,629 5,573,670 55,258,967 64,656,266

SCHOOLS DIVISION

School Admin. Support Services 51,945,648 58,534,616 8,194,539 118,674,803

Classroom Teachers 417,826,066 116,728,816 534,554,882

Support Positions 46,552,560 21,239,394 67,791,954

Assistants 26,015,459 5,913,055 31,928,514

Charter Schools 37,620,804 37,620,804

Subtotal 542,339, 733 240,036,685 8,194,539 790,570,957

TOTAL $ 773,040,553 $428,129,792 $ 167,945,508 $ 1,369, 115,853

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2015-2016 PROPOSED REVENUE BUDGET:

REVENUE CATEGORIES BY FUNDING SOURCE

II REVENUE CATEGORY

Ill Classroom Teachers • Central Office Administration1111 Non-Instructional Support Personnel• School Building Administration1111 Instructional Support Personnel1111 Non-Contributory Employee BenefitsIII Dollars for Certified Personnel1111 Voe. Ed. - Months of EmploymentIIIIVoc. Ed.- Program SupportIIIISchool Technology Fund1111 Summer Reading Camps1111 Disadv. Student Supplemental FundingIIIITeacher Assistants1111 Behavioral Support1111 Children with Disabilities1111 Children with Disabilities - SpecialIIIIAcademically/lntellectually GiftedIIIIA!ter-School Quality Improvement GrantII IB Exam Fees

1111 Limited English Proficiency1111 High School Learn and Earn• Transportation of Pupils1111 Classroom Materials/SuppliesIIIIAt-Risk/Alternative Schools1111 School Connectivity1111 Special Position Allotment1111 State Textbook Allotment1111 Mecklenburg CountyIIIIVoc. Ed. - Program Improvement1111 GTE Capacity Building• McKinney-Vento Homeless1111 IDEA VI-B - Preschool Handicapped1111 ESEA Title I - Basic1111 North Carolina Pre-K1111 IDEA Title VI-B1111 IDEA Early Intervening Services (EIS)1111 IDEA VI B - Special Education State1111 IDEA VI B - Children with DisabilitiesIIIITitle II - Improving Teacher Quality1111 Title Ill - Language AcquisitionIIIITitle Ill - Language Acquisition Sign. Inc.

II STATE COUNTY

$ 402,347,237 $

3,289,503 34,114,618 25, 119,590 46,603,756

6,463,377 11,827,361 35,368,634

1,759,701 2,094,549 1,057,458 4,744,977

25,789,031 253,449

54,305,010 3,057,543 7,478,549

799,961 845,000

12,766, 199 932,007

53,763,046 4,259,211

31,118,619 540,837 146, 140

2,195,190 428,129,792

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FEDERAL/

SPECIAL TOTAL

IICI '"

$ 402,347,237 3,289,503

34,114,618 25, 119,590 46,603,756

6,463,377 11,827,361 35,368,634 1,759,701 2,094,549 1,057,458 4,744,977

25,789,031 253,449

54,305,010 3,057,543 7,478,549

799,961 845,000

12,766,199 932,007

53,763,046 4,259,211

31,118,619 540,837 146,140

2,195,190 428, 129,792

1,753,059 1,753,059 3,000 3,000

93,803 93,803 457,752 457,752

56, 113,503 56, 113,503 9,150,065 9, 150,065

32,675,460 32,675,460 7,824,333 7,824,333

94,037 94,037 758,716 758,716

4,016,847 4,016,847 2,870,577 2,870,577

311,639 311,639


2015-2016 PROPOSED REVENUE BUDGET:

REVENUE CATEGORIES BY FUNDING SOURCE

REVENUE CATEGORY II 11111111 Title I - School Improvement llllllll21st Century Grant IIIIIIIITitle I - School lmprovement-1003G 11111111 Math and Science Partnerships 11111111 IDEA VI-B Special Needs 11111111 IDEA Preschool Targeted Assistance • Teacher in ResidenceIll DSS Reimbursement• National Board ServicesIll ROTC ReimbursementIIIAdmin Outreach/Direct Svcs - Medicaid

Ill Carol M. White PEP Grant II Regional Alternative Licensing CenterIll Project L.I.F.T. III County Sheriff Reimbursement Ill KCS Math & Science Partnership Ill County Bond Reimbursement Ill Burroughs Wellcome Fund Ill C. D. Spangler Foundation Ill Wallace Grant Ill Broad Fellows Ill Athletics Ill Rental of School Property Ill Indirect Costs Ill Tuition & Fees Ill Interest Earned on Investment Ill RestitutionIll Police Sales Ill Fund Balance

� STATE COUNTY

FEDERAL/

SPECIAL TOTAL

IE:'1 1._.11

4,257,897 4,257,897 502,474 502,474

3,123,497 3,123,497 213,849 213,849

45,265 45,265 32,140 32, 140

20,606 20,606 540,740 540,740

12,613 12,613 1,904,403 1,904,403

13,519,451 13,519,451

1,684,952 1,684,952 139,620 139,620

3,846,745 3,846,745 393,628 393,628 167,870 167,870 174,563 174,563

98,274 98,274 154,074 154,074

1,524,826 1,524,826 67,500 67,500

1,200,000 1,200,000 1,402,970 1,402,970 7,500,000 7,500,000

600,000 600,000 300,264 300,264

31,000 31,000 140,000 140,000

8,223,496 8,223,496

TOTAL 167,945,508 $ 1,369,11 5,853 $ 773,040,553 $ 428,129,792 .;

$�======·�=======

Ill Position Allotment - Funds are used to pay the amount required to hire a specific number of certified teachers and other educator positions based on the state salary schedule, without being limited to a specific dollar amount.

Ill Dollar Allotment - Funds are used to hire employees or purchase goods for a specific purpose, but must stay within the allotted dollar amount.

Ill Categorical Allotment - Funds are used to purchase all services necessary to address the needs of a specific population or service. The local school system must operate within the allotted funds. These funds may be used to hire personnel, to provide a service, or to purchase supplies and materials for the specific population or service only.

43


PROPOSED BUDGET BY REVENUE CATEGORY

001 Classroom Teachers $402,347,237 Provides funding for salaries and associated benefits for classroom teachers allotted in a specific number of positions. To qualify as a classroom teacher and to be charged against this allotment, an individual must spend a major portion of the school day providing classroom instruction and shall not be assigned to administrative duties in either the central or school offices.

002 Central Office Administration $3,289,503

Provides funding for salaries and associated benefits for central office administration. These funds may be used for personnel including: Superintendent, Directors/Supervisors/Coordinators, Associate and assistant Superintendents, Finance Officers, Child Nutrition Supervisors/Managers, Community Schools Coordinators/Directors, Athletic Trainers, Health Education Coordinators, Maintenance Supervisors and Transportation Directors.

003 Non-Instructional Support Personnel $34,114,618 Provides funding for non-instructional support personnel, associated benefits and liability insurance. These funds may be used at the central office or at individual schools for personnel including: Clerical Assistants, Custodians, Duty Free Period and Substitute Teachers.

005 School Building Administration

Provides funding for salaries and associated benefits for principals and assistant principals.

007 Instructional Support Personnel - Certified

$25, 119,590

$46,603,756

Provides funding for salaries and associated benefits for certified instructional support personnel who provide service to students who are at risk of school failure and their families. The funds may be used for personnel including: Media Specialist, Counselor, Psychologist, Social Worker, Student Services Specialist, Hearing Officer and Media Assistant.

009 Non-Contributory Employee Benefits $6,463,377

Provides funding for salaries and associated benefits to provide for annual leave, disability and longevity.

01 O Dollars for Certified Personnel

Provides a separate account into which LEA's may transfer funds to pay for certified personnel.

$11,827,361

013 Vocational Education - Months of Employment $35,368,634

Provides funding for salaries and associated benefits for classroom teachers of secondary students who elect to enroll in vocational and technical education programs.

014 Vocational Education - Program Support Funds $1,759,701 Provides funding to assist in expanding, improving, modernizing, and developing quality vocational education programs.

015 School Technology Fund $2,094,549

Provides funding for the development and implementation of a local school technology plan.

016 Summer Reading Camps $1,057,458 Provieds funding to allow any student to attend a Summer Reading Camp if s/he does not demonstrate reading proficiency.

024 Disadvantaged Student Supplemental Funding

Provides funding to support disadvantaged students.

027 Teacher Assistants

$4,744,977

$25,789,031

Provides funding for salaries and associated benefits for teacher assistants in regular and self-contained classrooms.

44



029 Behavioral Support $253,449

Provides funding for Assaultive and Violent Children programs that provide appropriate educational programs to students under the age of 18 who suffer from emotional, mental, or neurological handicaps accompanied by violent or assaultive behavior.

032 Children with Disabilities $54,305,010

Provides funding for the special educational needs and related services of children with disabilities. These funds are to be used for children with disabilities, preschool handicapped, group homes, foster homes or similar facilities.

063 Children with Disabilities - Special Funds $3,057,543

Provides funding for the special educational needs and related services of children with disabilities. These funds are to be used for community residential centers and developmental day care facilities.

034 Academically or Intellectually Gifted $7,478,549 Provides funding for academically or intellectually gifted students and may be used only (i) for academically or intellectually gifted students, (ii) to implement the plan developed under G.S. 15C-150.7; (iii) for children with special needs; or (iv) in accordance with an accepted school improvement plan, for any purpose so long as that school demonstrates it is providing appropriate services to academically or intellectually gifted students assigned to that school in accordance with the local plan developed under G.S. 115C-150.7. Funds cannot be used for Children with Special Needs unless moved with an ABC transfer.

040 After-School Quality Improvement Grant $799,961

Provides funding to pilot after-school learning programs for at-risk students. Local school administrative units and non-profits working in collaboration with local school administrative units may participate in the After-School Quality Improvement Grant Program. At least seventy percent (70%) of students served by the program must qualify for free or reduced-price meals.

046 18 Exam Fees $845,000

The Federal Advanced Placement Test Fee Program provides funding at the state level to cover IB exam fees for all low-income students who qualify.

054 Limited English Proficiency $12,766,199 Provides funding to support students who have limited proficiency in English. The funds shall be used to supplement local current expense funds and shall not supplant local current expense funds.

056 High School Learn and Earn $932,007 Provides funding to create rigorous and relevant high school options that provide students with the opportunity and assistance to earn an associate degree or two year of college credit by the conclusion of the year after their senior year in high school.

056 Transportation of Pupils $53,763,046

Provides funding for all "yellow bus" transportation related expenses for eligible school age (K-12) students for travel to and from school and between schools. Examples of these expenses are contract transportation, transportation personnel (other than Director, Supervisor, and Coordinator), bus drivers' salaries, benefits, fuel, and other costs as defined in the Uniform Chart of Accounts.

061 Classroom Materials/Instructional Supplies/Equipment $4,259,211 Provides funding for instructional materials and supplies, instructional equipment, and testing support.

45



069 At-Risk Student Services/Alternative Schools $31,118,619

Provides funding for identifying students likely to drop out and to provide special alternative instructional programs for these at-risk students. Also provides funding for summer school instruction and transportation, remediation, alcohol and drug prevention, early intervention, safe schools, and preschool screening. These funds may not be used to supplant dropout prevention programs funded from other state or federal sources.

073 School Connectivity $540,837

Provides funding to support the enhancement of the technology infrastructure for public schools.

096 Special Position Allotment $146,140

Provides funding for salary and associated benefits for local teacher on loan to the state.

130 State Textbook Allotment $2,195,190

Provides funding for purchase of prescribed textbooks purchased for pupils or group of pupils, and furnished free to them. Funding is reflected in the Other Local Category. Note: this is reflected under other local revenue as required by statute.

Mecklenburg County $428, 129,792

Provides funding to support the education of all children throughout Mecklenburg County in the amount approved by the Board of County Commissioners.

017 Vocational Education - Program Improvement $1,753,059

Provides funding to assist in developing the academic, vocational and technical skills of students who elect to enroll in vocational and technical education programs that will prepare them for occupations requiring other than a baccalaureate or advanced degree.

058 CTE Capacity Building $3,000

Provides funding to assist in developing the academic, vocational and technical skills of students who elect to enroll in vocational and technical education programs that will prepare them for occupations requiring other than a baccalaureate or advanced degree.

026 McKinney-Vento Homeless $93,803

Provides funds to develop services to meet the educational and related needs of homeless students (e.g. tutoring, counseling, enrollment, attendance, staff development, parent training, etc.).

049 IDEA VI-B - Preschool Handicapped $457,752 Provides funds to initiate and expand preschool special education programs for children with disabilities ages 3-5.

050 ESEA Title I - Basic $56, 113,503 Provides funding to supplement and provide special help to educationally deprived children from low income families.

413 North Carolina Pre-K $9,150,065 Provides funding for high quality educational experiences in order to enhance Kindergarten readiness for fouryear-olds who are at risk of school failure.

060 IDEA Title VI-B $32,675,460 Provides funding to initiate, expand, and continue special education to handicapped children ages 3 through 21.

070 IDEA Early Intervening Services {EIS) $7,824,333

Provides funding to develop and implement coordinated, early intervening services, which may include interagency financing structures, for students in kindergarten through grade 12 (with a particular emphasis on students in kindergarten through grade 3) who have not been identified as needing special education or related services but who need additional academic and behavioral support to succeed in a general education environment.

46



082 IDEA VI B - Special Education State Improvement Grant $94,037 The Special Education State Improvement Grant (State Personnel Development Grant) provides personnel development and program support services to significantly improve the performance and success of students with disabilities in local education agencies (LEA), charter schools and state-operated programs in North Carolina. Funds support the implementation of researched based practices in reading/writing and/or mathematics using sites and centers established by grant recipients.

114 IDEA VI 8-Children with Disabilities- Risk Pool $758,716

Provides IDEA, Title VI, Part B funds to "high need" students with disabilities served in local education agencies (LEAs). These funds are to be used for the student's special education and related service needs.

103 Title II - Improving Teacher Quality $4,016,847 Provides funding to help increase the academic achievement of all students by ensuring that all teachers are highly qualified to teach.

104 Title Ill - Language Acquisition $2,870,577 Provides funding to assist children who are Limited English Proficient (LEP), including immigrant children and youth, develop high levels of academic attainment in English and meet the same state academic content and student achievement standards as all children. Also, provide assistance to LEAs/Charter Schools in building their capacity to establish, implement, and sustain language instructional educational programs and programs of English language development for LEP children.

110 21st Centurv Grant $502,474

The purpose is to establish 21st Century Community Learning Center (21st CCLC) programs that provide students with afterschool academic and enrichment opportunities, along with activities designed to complement the regular school day. An emphasis must be on providing literacy and math strategies, as well as a broad array of additional services that may include the following: youth development activities, drug and violence prevention, counseling and mentoring, art, music and character education.

111 Title Ill - Language Acquisition Significant Increase $311,639

Provides funding for enhanced instructional opportunities for immigrant children and youth designed to assist them in achieving in elementary and secondary schools, including activities designed to assist parents in becoming active participants in the education of their children and activities designed to support personnel to provide services specifically to immigrant children and youth. Also provides funds for additional basic instructional services that are directly attributable to the presence of eligible immigrant children and youth.

105 Title I - School Improvement $4,257 ,897

Provides assistance for schools, which have been identified for School Improvement, Corrective Action, and Restructuring.

117 Title I - School Improvement -1003G $3, 123,497 Provides assistance for schools, which have been identified for Corrective Action, and Restructuring and have shown progress in improving student performance.

112 Math and Science Partnerships $213,849 Provides funding to increase the academic achievement of students in mathematics and science by enhancing the content.

47



118 IDEA VI-B Special Needs $45,265 The Individuals with Disabilities Education Act 2004 provides funds to local education agencies, charter schools and state-operated programs for specific areas of need for students with disabilities. These targeted areas include the establishment and coordination of reading/writing coordinators and training, math coordinators and training, early literacy activities, Positive Behavior Interventions and Support coordinators and training, Responsiveness to Instruction coordinators and training, related services support, autism and low incidence support and training.

119 IDEA Preschool Targeted Assistance $32,140 The Individuals with Disabilities Education Act 2004 provides funds to local education agencies specific areas of need for students with disabilities. These targeted areas include the establishment and coordination of preschool demonstration classes and preschool assessment centers, preschool program network consultants and training, improving preschool LRE opportunities for handicapped preschoolers, and improving LEA family involvement activities.

083 Teacher in Residence $20,606 Provides funding for operating expenses reimbursed by DPI for coordination of regional projects for instructional personnel.

812/813 DSS Reimbursement $540,740 Provides funding to allow local school districts to be reimbursed under the federal Medicaid program for a portion on the administrative cost associated with providing school based health services.

880 National Board Services $12,613 Provides funding to support teachers in attaining their national board for professional teaching standards certification. The National Board for Professional Teaching Standards improves teaching and student learning.

301 ROTC Reimbursement $1,904,403 Provides funding for salaries and associated benefits for ROTC classroom teachers.

305/306 Administrative Outreach Claiming for Education Program $13,519,451 Provides funding to allow local school districts to be reimbursed under the federal Medicaid program for a portion on the administrative cost associated with providing school based health services.

332 Carol M. White PEP Grant $1,684,952 Provides funding to initiate, expand, or enhance physical education programs, including after-school programs, for students in kindergarten through 12th grade.

499 Regional Alternative Licensing Center $139,620

Provides funding to assist lateral entry teachers in NC to achieve a full professional educator's license.

927 Project L.I.F.T. $3,846,745

The Project L.I.F.T. (Leadership and Investment For Transformation) program was created to address educational issues in the West Charlotte Corridor. The project will focus on enhanced teacher and school leadership quality, more time spent on task (including extended day, out of school time, and pre-kindergarten programs), access to technology, and policy changes that will allow school leadership more freedom.

069 County Sheriff Reimbursement $393,628

Provides funding for salaries and associated benefits for positions supporting the jail education program in the Alternative Education department.

112 KCS Math & Science Partnership $167,870 Provides funding for teachers and teacher-leaders to develop the knowledge and skills necessary to effectively teach with and support the implementation of standards-based mathematic instruction in elementary school classrooms.

48



980 County Bond Reimbursement $174,563

Provides funding for salaries and associated benefits for positions supporting the capital program.

811 Burroughs Wellcome Fund $98,274

Provides funding to support creative science enrichment activities for 9th-12th grade students and also provides opportunities for professional development and collaboration for math and science teachers.

954 C. D. Spangler Foundation

Provides funding for Pre-Kindergarten students who demonstrates the greatest educational need.

$154,074

887 Wallace Grant $1,524,826 The Wallace Foundation is launching a new initiative to help selected urban districts develop a much larger corps of effective principals and to determine whether this makes a difference in student learning in their schools. The grant will help selected districts establish what's needed to cultivate principals fully equipped to boost student achievement in partnership with principal training programs. Based on 10 years of research, Wallace has four key parts of a principal pipeline that can develop and ensure the success of a sufficient number of principals to meet district needs: rigorous job requirements, high quality training, selective hiring, evaluation and on-the-job support.

889 Broad Fellows $67,500

Provides funding for salaries for half of a human resources fellow and two halves of a curriculum fellow.

815 Athletics $1,200,000

Provides funding for the support and operations of the district's middle schools athletics program.

Rental of School Property $1,402,970

Provides funding for the operational costs of using school facilities after school hours and on the weekend.

Indirect Costs $7,500,000

Provides funding for the cost necessary for the functioning of the District as a whole, but which cannot be directly assigned to one service.

Tuition & Fees $600,000

Provides funding for the education of students residing outside of Mecklenburg County but enrolled in the school district.

Interest Earned on Investments $300,264 Provides funding for the cost necessary for the functioning of the District as a whole, but which cannot be directly assigned to one service.

Restitution $31,000

Provides funding for the repair or replacement of District property destroyed due to the negligence of an individual.

Police Sales $140,000

Provides funding for the cost necessary for the functioning of the District as a whole, but which cannot be directly assigned to one service.

Fund Balance $8,223,496

Provides funding from the excess of the assets of a fund over its liabilities and reserves at the beginning or ending of a fiscal year for the one-time purchases of services or equipment.

49



EXPENDITURES BY FUNDING SOURCE

2015-16 2015-16 2015-16 Proposed Proposed Proposed

State County Federal/Special Funds Appropriation Revenue/Other

EXPENDITURES Instructional Regular Instructional $ 494,532,431 $ 164, 114,702 $ 19,930,606

Special Populations 85,219,687 21,523, 103 48,772,870

Alternative Programs 25,676,871 11,230,423 64, 132,981

Co-Curricular 4,073,995 1, 126,097

School-Based Support 43,486,406 21,516,162 4,793,157

Total Instructional 648,915,395 222,458,385 138,755,711

Instructional Support Support and Development 638,080 5,976,431 515,497

Special Pop. Support and Development 279,516 1,904,418 1, 182,588

Alternative Prag Support and Development 86,679 1,538,579 3,532,551

System-wide Pupil Support 235,595 3,684,844 193,129

Total Instructional Support 1,239,870 13,104,272 5,423,765

Operations Technology Support 1,101,185 12,944,923 134,348

Operational Support 78,111,144 74,926,216 13,961,334

Financial and Human Resource Services 710,921 16,240,691 1,090,451

Accountability 1,029,032 4,222,879 433,458

Community Services 524,547

Nutrition Services 46,149 721,207 290,170

Debt Service 582,736

Other 3,984,936

Total Operations 80,998,431 109,638,652 20,419,244

Leadership Policy, Leadership and Public Relations 1,410,892 11,653,323 2,927,329

School Leadership Services 40,475,965 33,654,356 419,459

Total Leadership 41,886,857 45,307,679 3,346,788

CharterSchoolFunds 37,620,804

TOTAL EXPENDITURES $ 773,040,553 $ 428, 129, 792 $ 167,945,508

50

$

2015-16 Proposed

Total Budget

678,577,739 155,515,660 101,040,275

5,200,092 69,795,725

1,010,129,491

7, 130,008 3,366,522 5, 157,809 4, 113,568

19,767,907

14, 180,456

166,998,694 18,042,063 5,685,369

524,547 1,057,526

582,736

3,984,936

211,056,327

15,991,544 74,549,780

90,541,324

37,620,804

$ 1,369, 115,853



DETAIL EXPENDITURES BY FUNDING SOURCE

Federal/

Special Grand Total

Revenue/

Other I Description II State County

Salaries

Board Member Fees $ $ 168, 102 $ $ 168,102

Superintendent 139,617 154,653 294,270

Assoc. Supt./Chief Officer 239,468 700,421 939,889

Director/Supervisor 1,480,898 8, 161,474 Principal 11,448,226 5,417,563

2,387,432 12,029,804 144,816 17,010,605

Assistant Principal 7,582,220 10,787,782 Area/Assistant Superintendent 780,861 145520

68,751 18,438,753 304,244 2,041,202

Bonus 73,464 73,464

Administration $ 21,671,290 $ 25,608,979 $ 2,905,243 $ 50,996,089 2.80% 5.99% 1.73% 3.72%

Teacher 377,052, 160 39,416,073 18,998,095 435,466,328

ROTC Instructor 23,800 1,401,180 1,463,362 2,888,342

Extended Contracts 1, 106,733 930,697 262,972 2,300,402

Social Worker/Counselor/ Media Spec. 25,735,920 8,289,645 2,109,157 36,134,722

Speech Pathologist/Audiologist 8,138,294 646,522 134,450 8,919,266

Psychologist 3,831, 176 671,397 Lead Teacher/Mentor Teacher 1,842,036 1,986,888

422,070 4,924,643 8,698,310 12,527,234

Supplementary Pay 69,929,935 Substitute - Certified 2,033,807 5,708,344

4,995,122 74,925,057 779,220 8,521,371

Bonus 1,334,912 765,985 2,100,897

Additional Responsibility Stipend 46,382 2,293,462 780,998 3,120,842

Staff Development Pay 142,631 1,302,716 969,229 2,414,576

Mentor Pay Professional Educator $ 419,952,939 $ 133,911,771 $ 40,378,970 $ 594,243,680

54.32% 31.33% 24.06% 43.40%

Teacher/Media Assistant 25,138,380 6,382,133 8,253,039 39,773,552

Tutor 1,547,093 59,182 2,516,939 4,123,214

lnterpreter/T ranslator 64,032 214,695 1,897, 196 2,175,923

Physical/ Occupational Therapist 3,838, 145 School-based Non-certified Support 1,398, 181 580,701

75,919 3,914,064 3,537,656 5,516,538

Monitors 1,733, 101 1,341,223 3,074,324

Non-Cert. Instructor - Driver/Alt Ed 281,301 68,252 349,553

Resource Officer/Campus Sec. 2,940,532 359,816 3,300,348

Instructional Support Non-certified $ 36,659,464 $ 9,219,051 4.74% 2.16%

$ 16,349,001 $ 62,227,516 9.74% 4.55%

Office Support 9,273,623 13,556,974 703,187 23,533,784

Technician- Technology 4,951,904 4,951,904

Administrative Specialist 168,095 16,580,537 1,686,825 18,435,457

Staff Development Pay 13, 133 13, 133

Technical and Administrative Support $ 9,441,718 $ 35,102,548 $ 2,390,012 $ 46,934,278 1.22% 8.21% 1.42% 3.43%

51




[ Description

Driver Driver Overtime/Additional Pay Custodian Skilled Trades Operational Support Manager Longevity Pay Overtime Pay Annual Leave Disability Pay Staff Development Pay Operational Support and Other

Total Salaries

Employee Benefits

Employer's Social Security Employer's Retirement Employer's Hospitalization Ins. Employer's Workers' Comp. Ins. Employer's Unemployment Ins. Employer's Life Insurance Total Employee Benefits

Total Salaries/Employee Benefits

Non-personnel Costs

Contracted Services Workshop Expenses Advertising Cost Printing and Binding Fees Reproduction Costs Other Prof & Tech Services Public Utilities - Electric Services Public Utilities - Natural Gas Public Utilities - Water and Sewer Waste Management Contracted Repairs & Maintenance Rentals/Leases Pupil Transportation - Contracted

State

23, 188,316 67, 126

13,398,666 5224212

2,860,071 537,628

1,654,677 722,434

$ 47,653,130 6.16%

$ 535,378,541 69.26%

40,920,367 84, 156,751 71, 170,086

$ 196,247,204 25.39%

$ 731,625,745 94.64%

12,422,095 214,070

38,760

2,500

1280315

2395758

Federal/ Special

Revenue/ County

Other

842,416 1,683 91,800

6,140,834 13, 102,422 79,603

178,815 681,282 641,511

1,673,965 268,232 846,073 110,516 1,029

566 $ 23,578,572 $ 1,082,175

5.52% 0.64%

$ 227,420,921 $ 63, 105,401 53.20% 37.61%

17,467,898 4,878,683 34,956,564 9,665,752 16,871,344 7, 140, 190

209,693 1,327,145

166,359 12, 114 $ 70,789,310 $ 21,906,432

16.56% 13.06%

$ 298,210,231 $ 85,011,833 69.76% 50.66%

19,085,982 26,936,258 1,766,350 6, 142, 140

61,118 5,000 69,169 275,921 62,015 30,000

100,539 11, 176,475 7,630,453

4,808,605 5,091,895 10,411

824,609 7,612,272 195,000

340,336 235,584 1,339,405 2,037,007

52

Grand Total

24,030,732 160,609

19,539,500 18,406,237

178,815 4,182,864 2,479,825 2,500,750

833,979 566

$ 72,313,877 5.28%

$ 826, 715,440 60.38%

63,266,948 128,779,067 95,181,620

209,693 1,327, 145

178,473 $ 288,942,946

21.10%

$ 1, 115,658,386 81.49%

58,444,335 8,122,560

66, 118 383,850

92,015 103,039

18,806,928 4,808,605 5,102,306

824,609 9,087,587

575,920 5,772,170




I Description IFederal/

State County Special

Revenue/

Other

Grand Total

Travel Reimbursement 1,340,064 857,471 2,197,535

Field Trips 24,000 208,664 75,000 307,664

TelephonefTelecommunication 670,047 3, 152,646 390,081 4,212,774

Postage 31,377 135,350 42,805 209,532

Employee Education Reimbursement 29820 1,000 10,000 40,820

Membership Dues and Fees 0 918,988 169,650 1,088,638

Liability Insurance 1,192,832 0 1, 192,832

Vehicle Liability Insurance 0 129,425 0 129,425

Property Insurance 981,514 410,940 1,392,454

Fidelity Bond Premium 15,767 0 15,767

Other Insurance and Judgments 66,500 7,000 73,500

Debt Service-Principal 398,428 0 398,428

Debt Service-Interest 184308 0 184,308

Indirect Cost 4,039,935 4,039,935

Total Purchased Services $ 17,108,742 $ 60,963,717 $ 49,601, 195 $ 127,673,654

2.21% 14.26% 29.56% 9.33%

Supplies and Materials 8,938,786 12468825 13,203,704 34,611,315

State Textbooks 2,195,190 0 2,195,190

Other Textbooks 3,406,740 29,704 3,436,444

Library Books 115,335 369,042 27,213 511,590

Computer Software and Supplies 1,952,960 2,377,892 3,086,703 7,417,555

Repair Parts, Grease, and Anti-Freeze 2,050,311 1,814,757 0 3,865,068

Gas/Diesel Fuel 5,885,494 1,015,991 0 6,901,485

Oil 101,484 17,637 0 119,121

Tires and Tubes 671289 35,295 0 706,584

Food Purchases -PreK/Extend. Day 87,411 323,313 306,447 717,171

Furniture & Equipment - Inventoried 200,088 7,986,628 2,403,100 10,589,816

Computer Equipment - Inventoried 2,097,178 626,413 13,757,398 16,480,989

Total Supplies and Materials $ 24,295,526 $ 30,442,533 $ 32,814,269 $ 87,552,328

3.14% 7.12% 19.56% 6.39%

Equipment - Capitalized 103,745 211,240 314,985

Computer Hardware - Capitalized 123,705 161,451 285,156

License and Title Fees 10,540 0 10,540

Total Equipment and Vehicles $ 10,540 $ 227,450 $ 372,691 $ 610,681

0.00% 0.05% 0.22% 0.04%

Transfers to Charter Schools 37,620,804 37,620,804

Total Fund Transfers $ $ 37,620,804 $ $ 37,620,804

0.00% 8.80% 0.00% 2.75%

Grand Total $ 773,040,553 $ 427,464, 735 $ 167,799,988 $ 1,369, 115,853

100.00% 100.00% 100.00% 100.00%

53



ALIGNMENT WITH STRATEGIC PLAN 2018 GOALS

BY FUNDING SOURCE

2015-16 2015-16 2015-16

Proposed Proposed Proposed

State County Federal Funds Approp. and Other

Goal 1: Maximize academic 81.70% 54.79% 81.09%

achievement in a personalized 21st-centruy learning environment for every child to graduate college- and career-ready

Goal 2: Recruit, develop, retain and 1.72% 7.37% 6.09%

reward a premier workforce

Goal 3: Cultivate partnerships with 1.87% 3.94% 3.42%

families, businesses, faith-based groups and community organizations to provide a sustainable system of support and care for each child

Goal 4: Promote a system-wide 7.97% 13.71% 4.95%

culture of safety, high engagement, cultural competency and customer service

Goal 5: Optimize district 4.57% 11.91% 1.75%

performance and accountability by strengthening data use, processes and systems

Goal 6: Inspire and nurture learning, 1.78% 5.84% 0.84%

creativity, innovation and entrepreneurship through technology and strategic school design

Goal 7: Regulatory and Compliance 0.39% 2.45% 1.85%

Total Funding 100.00% 100.00% 100.00%

54

2015-16

Proposed Other and

Special Rev.

19.20%

15.37%

0.52%

20.17%

21.58%

16.67%

6.49%

100.00%

2015·16

Proposed Total

Budget

72.33%

4.15%

2.67%

9.61%

6.80%

3.16%

1.28%

100.00%



ALIGNMENT WITH SRATEGIC PLAN 2018 GOALS

BY FUNDING SOURCE DETAIL

2015-16 2015-16

Proposed Proposed

State County Funds Approp.

Goal 1 Maximize academic achievement in a

personalized 21st-centruy learning

environment for every child to graduate

college- and career-ready Four focus areas:

I. College- and career-readiness 32.21% 22.29%

II. Academic growth/high academic achievement 18.32% 13.96%

Ill. Access to rigor 15.39% 7.50%

IV. Closing achievement gaps 15.78% 11.03%

Subtotal 81.70% 54.79%

Goal 2 Recruit, develop, retain and reward a premier

workforce Five focus areas: I. Proactive recruitment 0.24% 1.27%

11. Individualized professional development 0.89% 4.19%

Ill. Retention/quality appraisals 0.09% 0.66%

IV. Multiple career pathways 0.06% 0.19%

v. Leadership development 0.43% 1.06°/o

Subtotal 1.72% 7.37%

Goal3 Cultivate partnerships with families,

businesses, faith-based groups and community organizations to provide a

sustainable system of support and care for

each child Three focus areas: I. Family engagement 1.38% 3.01%

II. Communication and outreach 0.39°/o 0.60%

Ill. Partnership development 0.10°/o 0.33o/o

Subtotal 1.87% 3.94°/o

Goal4 Promote a system-wide culture of safety, high

engagement, cultural competency and

customer service Five focus areas: I. Physical safety 2.93°/o 5.99%

II. Social and emotional health 3.35% 3.49%

Ill. High engagement 0.16°/o 0.83°/o

IV. Cultural competency 0.30% 0.44%

v. Customer service 1.23% 2.95%

Subtotal 7.97% 13.71%

55

2015-16

Proposed Federal

and Other

20.05%

23.89%

16.97%

20.18%

81.09%

0.16%

2.46%1

1.39o/o

0.21%

1.87%

6.09%

2.18%

1.23%.1

0.01 Ofo

3.42%

1.32%

2.36%

0.55%

0.32%

0.41 °/o

4.95°/o

2015-16 2015-16

Proposed Proposed

Other and Total Special Rev. Budget

0.98% 27.35%

2.70o/o 17.34%

0.18% 12.88%

15.35% 14.76%

19.20% 72.33%

0.01% 0.55%.1

15.33% 2.29°/o

0.01% 0.41%

0.01% 0.12%

0.01% 0.78%

15.37% 4.15%

0.32o/o 1.96%

0.17% 0.54%

0.02°/o 0.16%

0.52°/o 2.67%

17.05% 3.91%

0.07% 3.24%

0.30% 0.41%

0.47% 0.35o/o

2.28% 1.69°/o

20.17% 9.61%



ALIGNMENT WITH SRATEGIC PLAN 2018 GOALS

BY FUNDING SOURCE DETAIL

2015-16 2015-16

Proposed Proposed

State County Funds Approp.

Goal 5 Optimize district performance and

accountability by strengthening data use,

processes and systems

Four focus areas: I. Effective and efficient processes and systems 3.08o/o 6.11 °/o

II. Strategic use of district resources 0.49o/o 2.34°/o

Ill. Data integrity and use 0.92o/o 2.55°/o

IV. School performance improvement 0.08°/o 0.91%

Subtotal 4.57%1 11.91%

Goal6 Inspire and nurture learning, creativity,

innovation and entrepreneurship through

technology and strategic school design Four focus areas:

I. Learning everywhere, all the time 1.06o/o 4.83%)

ti. Innovation and entrepreneurship 0.35% 0.16%

Ill. Strategic school redesign 0.33°/o 0.30%)

IV. Innovative new schools 0.05%) 0.55%


Goal? Regulatory and Compliance Six focus areas:

I. School Board 0.34% 0.690/o

II. Legal 0.03% 0.22%

Ill.Arts 0.00% 0.02%

IV. Athletics 0.00% 0.89%

V. Drivers Ed 0.00% 0.62%

VI. Charter Schools 0.02% 0.01%


Total Funding 100.00% 100.00%

56

2015-16

Proposed Federal

and Other

0.61°/o

0.48°/o

0.65o/o

0.02%

1.75%

0.46%

0.33%

0.03%

0.02%

0.84%

0.13%

1.71%

0.00%

0.00%

0.00%

0.00%

1.85%

100.00%

2015-16 2015-16

Proposed Proposed

Other and Total Special Rev. Budget

17.01% 3.96°/o

2.820/o 1.10o/o

0.89%1 1.40o/o

0.85°/o 0.35%

21.58% 6.80%

16.45% 2.39%

0.01% 0.28%

0.01% 0.28%

0.21% 0.20%

16.67% 3.16%

0.07% 0.42%

0.10% 0.27%

0.00% 0.01%

6.32% 0.37%

0.00% 0.19%

0.00% 0.01%

6.49% 1.28%

100.00% 100.00%

Proposed County

Appropriation

Charlotte-Mecklenburg Schools

DETAIL OF CHANGES TO 2014-2015 COUNTY APPROPRIATION

2014-15 BASE BUDGET

I. REDUCTIONS/REDIRECTIONSA. Reductions/Redirection of Funds to Alternative Uses

Total Reductions/Redirections

II. SUSTAINING OPERATIONS

A. Program Continuation

1. Teacher Assistants2. Talent Management Platform

3. Drivers Education Program4. Transportation Fuel Costs5. Utilities Increase

6. Security Systems Staffing Support

Total Sustaining Operations

Ill. INVESTING IN OUR EMPLOYEES

A. Salaries and Benefits1. State Proposed Salary Increases -beginning teachers to $35,000; others advancing to next salary band2. Salary Increase - 2o/o for any employee not receiving a state funded increase3. Health Insurance Rate Increase - from $5,378 to $5,4854. Retirement Rate Increase -15.21% to 15.75%

Total Investing In Our Employees

IV. STUDENT GROWTH AND ADDITIONAL SPACE

A. Enrollment Growth Costs1. Enrollment Growth Cost Increases - 2,406 new students

Staffing Non-Personnel

Total Enrollment Growth Costs

B. Additional Facility Space - Including New, Replacement and Reopened Schools

1. Additional Staffing Allotments

2. Maintenance and Operating Costs for Additional Space

Total Additional Facility Space

Total Student Growth and Additional Space

V. PROGRAM EXPANSION AND NEW INITIATIVESA. Literacy Support

1. Secondary Literacy Support2. Summer Reading Camp

B. Student Support Services - Phase II

Total Program Expansion and New Initiatives

VI. CHARTER SCHOOLS PASS-THROUGH FUNDINGA. Enrollment Growth Costs

1. Charter School Enrollment Growth - 2,040 new students and prior year adjustment

2. Virtual Charter School Enrollment Growth - Two Pilot Schools

Total Charter School Pass-through Funding

2015-2016 PROPOSED COUNTY APPROPRIATION

INCREASE IN COUNTY APPROPRIATION FOR CMS OVER PRIOR YEAR

INCREASE IN TOTAL COUNTY APPROPRIATION OVER PRIOR YEAR

57

388,236,594

{3,441,632)

(3,441,632)

4, 168,323 205,000

2,630,085 433,932

1,081,278 218,617

8,737,235

5,011,957 9,782,018

297,883 1,086,737

16, 178,595

2,061,443 305,624

2,367,067

1,690,759

1,719,514

3,410,273

5,777,340

1, 126,600 692,674

2,836,849

4,656,123

7,585,007

400,530

7,985,537

428, 129,792

31,907,661

39,893,198



PROPOSED COUNTY APPROPRIATION

EXPENDITURES

Regular Instructional

Special Populations

Alternative Programs

School Leadership Services

Co-Curricular

School-Based Support

Support and Development

Special Population Support and Development

Alternative Programs Support and Development

Technology Support

Operational Support

Financial and Human Resource Services

Accountability

System-wide Pupil Support

Policy, Leadership and Public Relations

Nutrition Services

Payments to Charter Schools Debt Service

TOTAL EXPENDITURES

PERCENTAGE OF TOTAL

$

Salaries and

Benefits

134,445,969

20,513,326

8,822,794

33,486,789

2,609,697

19,848,763

5,198,120

1,901,628

1,422,551

8,851,152

34,527,666

10,946,543

3,728,060

3,104,565

9,467,665

$ 298,875,288

69.81%

Note: The description for each category are on the following pages 60-67.

58

$

$

Purchased

Services

9,342,629

563,585

2,102,694

1,280,671

903,487

615,383

69,560

2,328,583

35,454,148

4,694,981

390,922

319,608

1,843,853

470,877

582,736

60,963,717

14.24%

Supplies and

Materials

$ 20,172,985

446,192

304,935

167,567

169,400

748,912

161,780

2,790

46, 111

1,765,188

4,910,136

595,813

97,918

260,671

341,805

250,330

$ 30,442,533

7.11%



PROPOSED COUNTY APPROPRIATION

Furniture and

Equipment

$ 153,119

0

14,227

15,000

1,148

357

34,266

3,354

5,979

$ 227,450

0.05%

$ $

37,620,804

$ 37,620,804 $

8.79%

164, 114,702

21,523,103

11,230,423

33,654,356

4,073,995

21,516,162

5,976,431

1,904,418

1,538,579

12,944,923

74,926,216

16,240,691

4,222,879

3,684,844

11,653,323

721,207

37,620,804

582,736

428, 129,792

100.00%

59

% of Total

Budget

38.33%

5.03%

2.62%

7.86%

0.95%

5.03%

1.40%

0.44%

0.36%

3.02%

17.50%

3.79%

0.99%

0.86%

2.72%

0.17%

8.79%

0.14%

100.00%


PROPOSED COUNTY APPROPRIATION BY MAJOR FUNCTION

Instructional Services

Instructional services include the costs of activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It rnay also be provided through some other approved medium. Included here are the costs of salaries and benefits for teachers, instructional assistants, instructional leadership and support staff, as well as contracted instructional services, instructional supplies, materials, and equipment, professional development, and any other cost related to direct instruction of students.

Costs of activities involved in evaluating, selecting, and implementing textbooks and other instructional tools and strategies, curriculum development, demonstration teaching, and delivering staff development are also included here. Any site-based instructional supervisor or coordinator coded to this function should spend at least 75% of his/her time on these duties.

5100 Regular Instructional Services $164,114,702

Cost of activities that provide students in grades K-12 with learning experiences to prepare them for activities as workers, citizens, and family members. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for regular instructional services. (Not included are those programs designed to improve or overcome physical, mental, social and/or emotional impediments to learning.)

Regular Curricular Services Costs of activities which are organized into programs of instruction to provide students with learning opportunities to prepare for and achieve personal, health, and career objectives.

GTE Curricular Services Costs of activities that provide students with the opportunity to develop the knowledge, skills and attitudes needed for training in a specialized field of employment (or occupational field), and are not on the college preparatory track.

5200 Special Populations Services $ 21 ,523 ,103

Costs of activities for identifying and serving students (in accordance with state and federal regulations) having special physical, emotional, or mental impediments to learning. Also included are those students identified as needing specialized services such as limited English proficiency and gifted education. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for special populations services. (Certain categories of funds require that expenditures coded here must be in addition to regular allotments such as classroom teachers, textbooks, etc.) These programs include pre-kindergarten, elementary, and secondary services for the following groups of students.

Children With Disabilities Curricular Services Costs of activities for students identified as being mentally impaired, physically handicapped, emotionally disturbed, those with learning disabilities, physical therapy, or other special programs for student with disabilities.

Children With Disabilities GTE Curricular Services Costs of activities for students identified as being mentally impaired, physically handicapped, emotionally disturbed, or those with learning disabilities, requiring specialized GTE programs, as well as for occupational therapy.

Pre-K Children With Disabilities Curricular Services Costs of activities provided for Pre-K-aged children (under the age of five) who have been identified as being mentally impaired, physically handicapped, emotionally disturbed, or those with learning disabilities.

60



Speech and Language Pathology Services Costs of activities that identify students with speech and language disorders, diagnose and appraise specific speech and language disorders, refer problems for medical or other professional attention necessary to treat speech and language disorders, provide required speech treatment services, and counsel and guide students, parents, and teachers, as appropriate.

Audiology Services Costs of activities that identify students with hearing loss; determine the range, nature, and degree of hearing function; refer problems for medical or other professional attention appropriate to treat impaired hearing; treat language impairment; involve auditory training, speech reading (lip-reading), and speech conversation; create and administer programs of hearing conversation; and counsel guidance of students, parents, and teachers, as appropriate.

Academically/Intellectually Gifted Curricular Services Costs of activities to provide programs for students identified as being academically gifted and talented.

Limited English Proficiency Services Costs of activities to assist students from homes where the English language is not the primary language spoken to succeed in their educational programs.

5300 Alternative Programs and Services $11,230,423 Costs of activities designed to identify students likely to be unsuccessful in traditional classrooms and/or to drop out and to provide special alternative and/or additional learning opportunities for these at-risk students. They include costs of those individuals responsible for providing school curriculum development and coordination as well as lead teachers for alternative programs and services. Programs include summer school instruction, remediation, alcohol and drug prevention, extended day, services to help keep students in school, as well as alternative educational settings, instructional delivery models, and supporting services for identified students.

Alternative Instructional Services K-12 Costs of activities designed to provide alternative learning environments (programs or schools) during the regular school year for students likely to be unsuccessful in traditional classrooms.

Attendance and Social Work Services Costs of activities designed to improve student attendance at school and which attempt to prevent or solve student problems involving the home, the school, and the community.

Remedial and Supplemental K-12 Services Costs of activities designed to improve student performance by providing remedial support and supplemental assistance during the regular school day in grades K-12 to students enabling them to succeed in their learning experiences. Title I activities provided during the school day would be coded here.

Pre-K Readiness/Remedial and Supplemental Services Costs of activities designed to provide additional assistance to Pre-K-aged students to strengthen their abilities to be successful in the K-12 course of studies. Smart Start, More-At-Four, and Head Start would be coded here.

Extended Day/Year Instructional Services Costs of activities designed to provide additional learning experiences for students outside of the regular required school calendar. These activities include remedial instructional programs conducted before and after school hours, on Saturdays, during the summer, or during intersession breaks.

61



5400 School Leadership Services $33,654,356 Costs of activities concerned with directing and managing the learning opportunities for students within a particular school. They include costs of the activities performed by the principal and assistant principals while they supervise and evaluate the staff members of the school, assign duties to staff members, supervise and maintain the records of the school, communicate the instructional needs and successes of the students to the various school stakeholders and community, and coordinate school instructional activities with those of the LEA. These activities also include the work of clerical staff, in support of the teaching and leadership functions.

5500 Co-Curricular Services $4,073,995 Costs of school-sponsored activities, under the guidance and superv1s1on of LEA staff, designed to motivate students, provide enjoyable experiences, and assist in skill development. Co-curricular activities normally supplement the regular instructional program and include such activities as band, chorus, choir, speech and debate. Also included are student-financed and managed activities such as clubs and proms.

5800 School-Based Support Services $21,516, 162 Costs of school-based student and teacher support activities to facilitate and enhance learning opportunities for students. These include the areas of educational media services, student accounting, guidance services, health, safety and security support services, instructional technology services, and unallocated staff development.

Educational Media Services Costs of activities supporting the use of all teaching and learning resources, including media specialists and support staff, hardware, software, books, periodicals, reference books, internetbased services, and content materials.

Student Accounting Costs of activities of acquiring and maintaining records of school attendance, location of home, family characteristics, census data, and the results of student performance assessments. Portions of these records become a part of the cumulative record which is sorted and stored for teacher and guidance information. Pertinent statistical reports are prepared under this function as well. Include SIMS/NCWise clerical support and school-based testing coordinator activities here.

Guidance Services Costs of activities involving counseling with students and parents, consulting with other staff members on learning problems, evaluating the abilities of students, assisting students in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs for students. Include career development coordination services in this area.

Health Support Services Costs of activities concerned with the health of the students. Included in this area are activities that provide students with appropriate medical, dental, and nursing services.

Safety and Security Support Services Costs of activities concerned with the security and safety of the students, staff, buildings and grounds. Included in this area are expenses related to school resource officers, traffic directors, crossing guards, security at athletic events, security officials, and security systems.

Instructional Technology Services Cost of activities to support the technological platform for instructional staff and students. This will include technology curriculum development, training, software, and other learning tools. Examples would include help desk services and programmers for instruction.

62



Staff Development Unallocated Cost of aptivities to provide staff development for all instructional areas when the training provided is not for a purpose code-specific area, or when staff development funds are appropriated to a school for direct payments.

Parent Involvement Services Costs of activities which encourage and support parent involvement in the schools. Include activities which train parents to provide better learning opportunities for their children.

Volunteer Services Costs of activities which encourage and support volunteerism in the schools.

System-Wide Support Services System-wide support services include the costs of activities providing system-wide support for schoolbased programs, regardless of where these supporting services are based or housed. These services provide administrative, technical, personal, and logistical support to facilitate, sustain, and enhance instruction. Included here are the costs of salaries and benefits for program leadership, support and development and associated support staff, contracted support services, supplies, materials and equipment, professional development, and any other cost related to the system-wide support for the school-based programs of the school system. Costs of activities involved in developing/administering budgets, authorizing expenditures of funds, evaluating the performance of subordinates, developing policies and/or regulations for the district as a whole are included here.

6100 Support and Development Services $5,976,431 Cost of activities that provide program leadership, support, and development services for programs providing students in grades K-12 with learning experiences to prepare them for activities as workers, citizens, and family members (Not included are program leadership, support and development services for programs designed to improve or overcome physical, mental, social and/or emotional impediments to learning.)

Regular Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for regular curricular programs of instruction to provide students with learning opportunities to prepare for and achieve personal, health, and career objectives.

GTE Curricular Support and Development Services Costs of activities to provide program leadership, support, and development services for programs of instruction to provide students with the opportunity to develop the knowledge, skills and attitudes needed for training in a specialized field of employment (or occupational field), and are not on the college preparatory track.

6200 Special Population Support and Development Services $1,904,418

Costs of activities to provide program leadership, support, and development services primarily for identifying and serving students (in accordance with state and federal regulations) having special physical, emotional, or mental impediments to learning. Also included are support and development services for those students needing specialized services such as limited English proficiency and gifted education. These programs include pre-kindergarten, elementary, and secondary services for the special populations.

6300 Alternative Programs and Services Support and Development Services $1,538,579 Costs of activities to provide program leadership, support, and development services for programs designed to identify students likely to be unsuccessful in traditional classrooms and/or to drop out and to provide special alternative and/or additional learning opportunities for these at-risk students. Costs related to state Assistance Teams are also included here. Programs include summer school instruction, remediation, alcohol and drug prevention, extended day, services to help keep students in school, as well

63



as alternative educational settings, instructional delivery models, and supporting services for identified students.

6400 Technology Support Services $12,944,923

Costs of central based activities associated with implementing, supporting and maintaining the computer hardware, software, peripherals, technical infrastructure which provide technology system services to the LEA as a whole. Also included is the development and implementation of technological systems; and technology user support services for the LEA.

6500 Operational Support Services $74,926,216 Costs of activities for the operational support of the school system such as printing and copying services, communication services, utility services, transportation of students, facilities, planning and construction, custodial and housekeeping services, maintenance services, and warehouse and delivery services. (Do not include any costs which may be coded to one or more specific purpose functions.)

Communication Services Costs of general telephone and telecommunication services for the LEA. Include in this area general line charges, communication devices, LEA-wide postage purchases, and general telecommunication system support. Do not include any costs which may be coded to one or more specific purpose functions.

Printing and Copying Services Costs of activities of printing and publishing publications such as annual reports, school directories, and manuals. Also included are the lease/purchase of copier equipment for the school system, as well as centralized services for printing and publishing school materials and instruments such as school bulletins, newsletters, notices, teaching materials, and other items used by the LEA and their individual schools.

Public Utility and Energy Services Costs of activities concerned with public utility and energy product consumption.

Custodial/Housekeeping Services Costs of activities concerned with housekeeping duties necessary for the clean and healthy environment of the building structures of a school or other buildings of the LEA.

Transportation Services Costs of activities concerned with the conveying of students to and from school, as provided by state and federal law. Included are trips between home and school and trips to school activities.

Warehouse and Delivery Services Costs of activities concerned with the receiving, storing, and distributing of supplies, furniture, equipment, materials, and mail.

Facilities Planning. Acquisition and Construction Services Costs of activities concerned with acquiring land and buildings. remodeling buildings, constructing buildings and additions to buildings. improving sites, and up-dating service systems. This would include the costs of contracted construction management as well as architectural and engineering, educational specifications development and other services as well as those contracted services generally associated with the primary construction costs. Maintenance Services Costs of activities concerned with the repair and upkeep of the building structures, mechanical equipment, underground utility lines and equipment, and surrounding grounds of a school or other buildings of the LEA.

64



6600 Financial and Human Resource Services $16,240,691 Costs of activities concerned with acquisition, management, reporting and protection of financial resources; and with recruitment, retention, placement, and development of human resources for the LEA.

Financial Services Costs of activities concerned with the financial operations of the LEA. These operations include budgeting, receiving and disbursing of funds, financial and property accounting, payroll, purchasing, risk management, inventory control, and managing funds as required in the School Budget and Fiscal Control Act.

Human Resource Services Costs of activities concerned with maintaining an efficient, effective staff for the LEA including such activities as recruitment, retention, placement, and development of human resources for the LEA.

6700 Accountability Services $4,222,879 Cost of activities concerned with the development, administration, reporting and analysis of student progress. This area includes the testing and reporting for student accountability, such as end of grade and end of course testing, disaggregation, analysis, and reporting of school and student performance. This area also includes the planning, research development and program evaluation costs of the school system.

Student Testing Services Costs of activities to provide the development, administration, reporting and analysis of student progress, and results of student performance assessments, including the testing and reporting for student accountability.

Planning, Research Development and Program Evaluation Costs of activities to provide the planning, research development and program evaluation costs of the school system.

6800 System-wide Pupil Support Services $3,684,844 Costs of activities that provide program leadership, support, and development services for system-wide pupil support activities for students in grades K-12. These areas include educational media support, student accounting support, guidance support, health support, safety and security support, and instructional technology support system-wide services.

Educational Media Support Services Costs of activities to provide leadership, support, and development services for system-wide pupil support activities involving the use of all teaching and learning resources.

Student Accounting Support Services Costs of activities to provide leadership, support, and development services for system-wide pupil support activities of acquiring and maintaining records of school attendance, location of home, family characteristics, and census data.

Guidance Support Services Costs of activities to provide leadership, support, and development services for system-wide pupil support activities involving counseling with students and parents, consulting with other staff members on learning problems, evaluating the abilities of students, and other guidance services, in addition to career development coordination support services. Health Support Services Costs of activities to provide leadership, support, and development services for system-wide pupil support activities concerned with the health of the students.

65



Safety and Security Support Services Costs of activities to provide leadership, support, and development services for system-wide pupil support activities concerned with the security and safety of the students, staff, buildings and grounds.

Instructional Technology Support Services Costs of activities to provide leadership, support, and development services for system-wide pupil support activities to provide learning opportunities in technology for staff and students, to include technology curriculum development, training, software, and other learning tools.

6900 Policy, Leadership and Public Relations Services $11,653,323 Costs of activities concerned with the overall general administration of and executive responsibility for the entire LEA.

Board of Education Costs of activities of the elected body which has been created according to state law and vested with responsibilities for educational planning, policy, and activities in a given LEA.

Legal Services Cost of activities concerned with providing legal advice and counsel to the Board of Education and/or school system.

Audit Services Cost of activities concerned with the annual independent financial audit as well as the internal audit functions in a school system.

Leadership Services Costs of activities performed by the superintendent and such assistants as deputy, associate, assistant superintendents, and other system-wide leadership positions generally directing and managing all affairs of the LEA. These include all personnel and materials in the office of the chief executive officer.

Public Relations and Marketing Services Costs of activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to the public thorough various news media or personal contact. This area includes marketing and public information services associated with promoting the school system as a positive entity.

Ancillary Services Activities that are not directly related to the prov1s1on of education for pupils in a local school administrative unit. These include community services and nutrition services provided by the school system.

7200 Nutrition Services $721,207 Costs of activities concerned with providing food service to students and staff in a school or LEA including the preparation and serving of regular and incidental meals, or snacks in connection with school activities.

Non-Programmed Charges Non-Programmed charges are conduit-type (outgoing transfers) payments to other LEAs or other administrative units in the state or in another state, transfers from one fund to another fund in the LEA, appropriated but unbudgeted funds, debt service payments, scholarship payments, payments on behalf of educational foundations, contingency funds, and other payments that are not attributable to a program.

66



8100 Payments to Other Governmental Units $37,620,804 Include payments to other LEAs (including charter schools) or governmental units, which are generally for tuition and transportation for services rendered to pupils residing in the paying LEA. It is also used for indirect cost when used in conjunction with object code 392.

8300 Debt Services $582,736 Include debt service payments for lease purchases or installment contracts.

Capital Outlay Expenditures for acquiring fixed assets, including land or existing buildings, improvements of grounds, initial equipment, additional equipment, and replacement of equipment. Do not include any costs which may be coded to one or more specific purpose functions. (i.e., purchase of transportation equipment would be coded to 6550, maintenance equipment would be coded to 6580, etc.)

67

Anticipated Revenue

1l1c Auticipated Revenue schedules are a comparison of three years ofbudget by funding source. Gwemn:cntal financial repo1ting focuses on grouping ofvatfous funds rather than as a whole. Fund accounting is developed fromlegaleorrpliance and resource limitation issues. Data is presented for each fund to show all sources of revenue. In public sector accounting, budgeted re1•enues represent an aucho1i1.ation to spend funds. Actualre1'ennereceived differs due to adjustrrents during the year, such as additional appropriations and transfers to charter schools and virtualnnblic schools.

Gass room Teachers $ 31,117,456 s 32,896,126 32,943,014 $ 33,7!0,690 CentnilServices 809,10--! 798,104 881,705 800,800 Non-Instructional Support Pernonnel 2,921,873 2,953,163 2,991,013 2,972,825 School Building Administration 2,490,761 2,532,498 2,547,710 2,532,385 Instructional Suppo1t-Certified 3,808,262 3,989,976 3,995,416 4,017,658 Oliver Training 210,%7 2'D.,007 222,007 207,010 Vocational Education - Months of&nployment 3,457,329 3,64-9,874 3,427,570 3,765,950 Vocational Education - Program Support !74,634 177,923 402,961 18[,0CXJ Disadvantaged Students Suppl�nY:ntal Funding 452,732 474,484 475,131 487,742 Teacher Assistants 3,779,572 3,00-i,785 3,008,882 2,934,908 Children with Special Needs 5,415,523 6,037,282 6,013,322 6,179,858 Academically/Intellectually Gfted 622,005 638,947 639,818 64-9,4m

Limited F.nglish Proficiency 285,866 287,202 287,202 295,557 Tmnsportation of Pupils 3,393,700 3,149,189 4,701,003 3,670,020 3 OassroomMate1ials, Instructional Supplies, f:quip. 364,492 359,429 659,919 361,841 At-Risk Student Seivices/Altemative Programs 2,560,468 2,624,302 2,855,972 2,582,268 State Adopted Textbooks 179,120 185,215 299,747 366,027 'l'OTALREVffillE $ 62,043,914 $ 63,980,506 $ 66,355,392 $ 65,715,999

1 Increaserepresentsadditionnl allocation for DPI estimated stmknt enrollment increase. Mnoag�ment anticipat<!Scnrollment 11ill fall short of DP! projections.

SJ.:,u]d that occur, the difference in flll1ding 11illneed to be returned to DP!.

2 These programs 111:re rednced asa result of state\\i&l funding redoctions.

3 Amount is bas,.'<I on an estimate;The final nllonnent ish:isedupon an efficiency formula esrnll\isbedby the State.

4 Adlitiona\ funds n\lotte<l for digital ]earning resources.

$ 814,564- I 2,696

19,662 (113)

27,682 (14,997) 2 116,076

3,077 13,158

(69,877) 2 142,576 10,513 8,355

520,831 2,412

(42,034) 2 180,812 4

$ 1,735,493

Budget 2015-2016 68 Brunswick County School System

Financial

2%

0%

1%

0%

1%

-7%

3%

2%

3%

-2%

2%

2%

3%

17%

1%

-2%

98%

3%

Attachment A2

local SouI"ces • General

County Appropriation

Biunswick County Public School System

OrnrterSchoo\s

Subtotal County A"ll'op.·iafion

local Sources· Unrestricted

Fines and Forfeitures

Bn.mswickCounty Public School System

ChaiterSchools

Interest Earned on Jnvestirents

Mi�cellaneous

Subtotal local Sources • U1restl'icted

SjX!clal Rc\CIIUe Scniccs

Fund Balance Appropriated

TOTAL REVfil'IUE

Budget 2015-2016

Anticipated Revenue

s 31,554,921 s 31,349,379 $ 31,349,382 s 31,216,105 $ 02,614)

1,882,948 1,986,1198 1,986,(!)3 2,514,158 528,0ffl 2

$ 33,437,869 $ 33,335,477 $ 33,335,475 $ 33,790,863 $ 455,386

s 350,\Xll s 350,\Xll $ 324,253 $ 325,\Xll $ (25,\Xll) 3

18,350 18,350 22,703 18,350

s 368,350 s 368,350 $ 346,956 $ 343,350 $ (25,\Xll)

50,135 4<i,50\ 46,556 46,501

50,\Xll 51\IXll 835,244 10,\Xll '

(4�\Xll) 3

$ 468,485 $ 464,851 $ 1,228,755 $ 399�51 $ (65,000)

s 4,3%,366 s 2,500,\Xll # $ $ 2,500,0CXJ I $

$ 38,302,720 $ 36,300,328 $ 34�64)30 $ 36,690,714, $ 390,386

l fllildBalance Appropriated is used to balance the budget, oot is not recognized as actual revenue.

2 Increase due to anticipated gro11th of Charter &hools.

3 These revenue 111': reduced to actual amounts.

69 Bnmswick County School System

Financial

0%

21%

1%

-7%

0%

-7%

0%

-80%

-14%

0%

1%

Anticipated Revenue

Vocational Education -Program Improvencnt $ li,(),484 s 178,453 $ 183,207 $ 171,182 s (7,270) IDFAPre-SchoolHandicappcd G-ant 1,(),951 72,934 56,216 74,543 1,610 IASA Title I -IFA Basic Program 3,636,170 4,392,020' 3,805,057 4,300,943 (91,07� IASA Title I-Migrant Regular 89,758 94,679 95,197 13�117 41,439 CTEO!pacity-Buildh1g Grant 2,936 2,936 (2,936) IDEA VI-B Handicapped 3,987,725 4,038,451 2,ff).7,077 3,540,560 (497,891) State Tt11)rovencnt Grant 8,166 8,206 9,960 1,794 Improving Teacher Quality 478,820 477,412 341,395 576,883 99,471 language Acquisition State Grant 58,843 75,707 58,150 70,532 (5,175) Tit!e I-School Improvencnt 192,614 173,623 165,815 7,946 (165,67� language Acquisition (Significant Increase) 2,089 2,173 3,592 1,503 Title Il-B-Math & Science Pa1tnerships 285,659 235,731 281,256 (4,403) Positive Behavior Supp mt 13,529 30,658 (13,529)

ARRA -School Jniproveirent 158

ARRA -Race to the Top 161,729 TOTAL REVENUE $ 8,827,094 $ 9,815,656 $ 7,811�77 $ 9,173,515 $ (642,141)

I The U.S. Depa1tm::nt of Education (USFD) distributed Anrrican Recoveiy & Reinvestment Act (ARRA) funds to states to save and create jobswhile advancing ref01ms and improven\!nts that will create long-lasting results for K-12 students. ARRA provided funding to No11h Carolina schools through existh1g fedcralfomJUla and competitive grant program<;. Funds were used consistent with statutory and regulatory requirements per each formula grant with son\! exceptions. Use of these funds ended with the 2013-2014 fiscal year.


Financial

-4% 2% -2%44%

-100%-12%22%21%-7%

-95%72%-2%

-100%n/a

n/a -7%

State

1EA Financed Purchase of School Buses

County Local Option Sales Tax Proceeds School Special Capital Reserve Fund Ad Valoremlksignated for Category 2 & 3

canyforward Snnll Projects

Operating Transfers fn from local P.quip�nt Vehicles Fund Balance Appropriation

TOTAL REVENUE

Budget 2015-2016

Anticipated Revenue

$ 470,528 $ 964,778 s l,29<),276 $ 421,869 $ (542,909)

2,285,512 $ 2,138,984 $ 2,138,984 $ 1,800,447 $ (338,537)

1,108,866 1,816,009 1,816,009 1,690,Jn (125,637)

702,683 699,346 69CJ,346 708,89CJ 9,553

$ 4,(1)1,llil $ 4,654,339 $ 4,654,339 $ 4,19(),718 $ (454,621)

$ 7,087,832 $ 5,864,475 $ 5,935,76! $ 4,216,678 $ (l,M7,79�

$ 7,087,832 $ 5,864,475 $ 5,935,76! $ 4,216,678 $ (1,647,797)

1,207,145 $ 412,579 $ 412,579 $ 343,309 (69,270)

900,00) 900,00) (900,00l)

$ 1,207,145 $ 1,312,579 $ 1,312,579 $ 343,309 (69,270)

$ 12,862,566 $ 12,796,172 $ 13,201,955 $ 9,181,575 $ (2,714,597) I

D�creare represents co111pktion of sevcrnl projects in fiscal year 2014-2015.

71 Bn1nswick County School Systen1

Financial

-56%

-16% -7% 1%

-10%

-28% -28%

-17% ,,,

-100% -5%

-21%

Federal Oiild Nutrition

USDA Reimbursement USDA G-ants - Sumn):!rFood Service USDA Ganis - Conmx:idities USDA G-ants -Fresh Fruits & Vegetables Program

Subtotal Fe<kral Sources

Local

Child Nutritio11 Breakfast Sales -Full Pay Brcakfost Sales -Reduced Breakfast Sales -Adults Lunch Sales - Full Pay Lunch Sales - Reduced l.unch Sales • Adults Supplemental Sales Catered Sa!es Interest Miscellaneous Revenue State Rciniburscn)!nt-Red. B'fost

Fund Balance Appropriation Disposition ofFixed Assets

TOTALREVFNUE

Budget 2015-2016

Anticipated Revenue

$ 4,438,773 $ 4,969,773 $ 5,334,267 $ 4,150,773 (819,0CO)

45,000 106,939 35,000 (10,<XXJ)

588,293 656,416 403,299 676,416 20,00)

33,000 31,04-2 34,000 1,000 $ 5,027,066 $ 51704,189 $ 5

!8752547 $ 4,896189 $ (808

1000}

$ 84,430 $ 98,873 $ 23,384 $ 90,873 $ (8,000)

895,116 926,862 307,371 930,862 4,000 93,334 98,662 12,310 98,662

726,303 752,328"' 606,083 800,(()(}'I 47,672 3,000 4,000 6,319 5,000 1,000

793 798 4 800 2 10,312 16,336 (8,025) 17,000 664 18,900 21,333 3,431 21,000 667

397,(XX) 397,0Xl - ' 400,000 3,000 7,604

s 2,219,207 $ 2,316,192 $ 958,480 s 2,365,197 s 49,005

$ 7,256,273 $ 8,020,381 $ 6,834,027 $ 7,261,386 '

$ (758,995) :2

I Fund Balance Appropriated is u,edto b.llancc the budgd, but is not n:cog11izcd as acrnal revenu.,.

2 Anticipated fllndingr�duction due to elimination of Community Eligibility program, resulting in Jos.� of meal reimbursements.

J.owpariticpation rate did not j1�1tify continuing the program.

72 Brunswick County School System

Financial

-16% -22%

3%

3%

·14%

-8%

n/a n/a 0% 0% ""

6%

25%0% 4%3%

1% "''

2%

-9%

Anticipated Revenue

State A11ocations

School Nurses Fund Initiative $ 150,000 $ 150,000 $ 150,000 $ 150,000 $

Subtotal State Sources $ 150,000 $ 150,000 $ 150,000 $ 150,000 $

Federal Sources· Restricted ROTC $ 310,000 $ 310,000 $ 306,031 $ 310,000 $ Subtotal Feckral Sources $ 310,000 $ 310,000 $ 306,031 $ 310,000 $

Local Sources· Uu·estricted Indirect Cost $ 200,000 $ 200,000 $ 397,994 $ 200,000 $

fudirect Cost -01ild Nutdtion 397,000 397,000 250,000 400,000 3,000

Comnmnity Use of Schools 40,166 40,166 163,459 40,166

Subtotal Local Sources· Unrestricted $ 637,166 $ 637,166 $ 811,453 $ 640,166 $ 3,000

TOTAL REV�.NUE $ 1}097,166 'I $ 1,097,166 $ 1,267,485 $ 1,100,166 $ 3,000

I The Restricted Revenues Fund is used to account for activities designated for restricted pmposes and generally

not intended for the general K-12 student population of the Board. Funding is primarily from local and state gove1nrrent grants and plivatc donations received fro1nindividual and corporate donors, along with grant m:mies received directly

from the federal govcn1n�nt. These funds have been reclassified fron1the Local funding source.


Financial

0% 0%

0% 0%

0% 1% 0%

Oo/o

0%

Budget by Object Code - Operating Budget Budget by 0]1ject Code· 01ierating Budget

Ob�ct nwns the service orcon1n;,dity obtained as a resn!tofnspecific c:qicndimre. Seven niajorob�ct categories are used inourOmrtof Accoun!S: (I) Salaries, {2) l'lqiloyee Benefits, (3) Pur.-:hased Services, (4) Supp�s and Materials, (5) Clpila\ Outlay, (6) OtberObjeets and (7) Transfm. These broadcalcgoii:s are subdivided to obtain nllredctaikd infonru(ion aboutobj<X:ts ofc�endihire. 'Ilic UnifonnOiart of Accounls strocture, in accordance with stale lall',dctenrincs which obi.!ct codes are availabl.: for use.

Superintendent 128,652 15,3.18

Director and/or Supm•isor 271,061 597,1&5 133,130 45,300 Principal 1,247,7']8 81,5--16 Finance Officer 100,867 Assistant Principal 675,253 !,000,W E,;ecutive Director 207,759 Other Adni11 Assignm:nt

Mmini1tmlion 2,530,S!.1 [,875,815 l'.l\130 45,300 s

4% 5% 1% 1% 0%

Teacher 30,127,112 1,518,161 Jj(,7,762 Teacher-ROTC 295,935 234)98 New Teacher Orientation 15,85.5 15,225 Other Profi:ssi<inal 6lucator Assignnl!n!s 4,05J,l5,'i 536,146 48,%0 107,669

Profassi,mal Ed11catvr 34,!%.345 2,36.5,470 3,616,722 3-11,967 52% 6% 39% <Yt 31%

O!her Prof<1.1sional Assignnl!nts 166,0SS s 857,92-1 0% 0% "' "' 0%

Teacher Assi,tanl 3,775,'.B9 s 42,125 Tutors 56,Ql9 7,200 21,686 Therapist 32.\990 Teacher Assistam Salary when Substituting 1,752 O!her Professional Assignmmts-Non-Certified 327,26-1 46,587 98,!53 O!herTechnkal Assignm::nt 23,075 63!,914

Tec/111/cal 4,507,459 llli,701 161,964 1% 2% '" "' w,

Office Peisonnc\ 1,7.J.8,905 1,965,569 103,950 00,00l

3% 5% J<;(, 1% 11%

Transportation Personnel 8)J,6JJ 5],88-1 Maintenance and Fadlitk� Peisonncl 1,190683

Cra.fls/l'raJes 8'ljj33 1,242,567 l% 3% 0% ll'l, 0%

Syste111 Courier!D.Jfivcry Person 37,818 n,<lll

Bus Drivcrs!Monitors 1,087,603 418,2<k'i

Non-Teaching Substitute 71,125 311l,6.Sl 182,221

Custodian 658,70-I 1,516,995

Oiild Nutrition Fntiloyees l,437,360 Oiild Nutrition Managers 611,393 Wmk Study Student 3,200 longevity Pay 52,n4 147,907 4,018 48,00)

Overtinl;lPay 161,316 9l,3-l6 l,200 s40l Supp!clll!ntary P-�y 3,657,717 372,312 /6,614 SubstituteP-ay 247,313 Sl8,4-H 86,325

[ lt<J;<lfo'-'I<jlC<S<Ot "''"'i�e�lo",mtl,m,llwl«oion,.

l#,l.'00 157,104 (13,10-I) 1,0-16,6"/6 1,002,561 (35,&&5)

1

l,329,3+1 1,291,069 38,275 100,867 100,&67

1,756,122 l,729,761 21,361 207,759 200,695 6861

4,584,76.'i 4,562.2.'i7 22,Sll 4% 4%

3..'i,213,2.'i7 34,6!4,0l? 5')9,240 530,233 530,500 {327) 31,0SO 31,080

4,7+5,933 4,929,36.'i \183,432)

40,520,503 40,105,022 415,482 3-l% 3-l%

1,024,0!2 l,05-J,OSO (30,ll6S)

1% 1%

3,817,46-! 3,%Kl,70l (173,236) 84,925 &8,214 (3,2ro)

323,m 24.2,235 81,755 1,752 11,&6.5 (\0,113)

472,00-I 40),656 62,338 65l,9S9 665,281 (10,292)

5,355,124 5,407,961 (52,838) I 4% 5%

3,888,42.\ 3,702,680 18..'i,745 3% 3%

882,517 866,017 16,500 1,190,Gl3 1,190,68.� l

2.073,'200 2.056.699 16,501

2% 2%

70,818 Gl,511 '"''

1,505,809 1,937,541 (431,732) I 613,IV..8 401,879 221,149

2,175,699 2,175,699 0

1,437,360 1,527,360 (9J,00l)

611,398 6!1,398 ""' 3,200

252,679 'lS3,.'i97 (15,918) 259,26] 231,057 28,205

4,105,&l-3 4,203,973 (97,330) 882,002 863,461 18,618


Financial

..J\%

-3% 3% 0% 2% 3% ""

0%

2% 0% 0%

-4%

1%

-3%

4%

4%

34%

.S,%

15%

-2%

-1%

5%

2% (Y;b

1%

3%

-22%

55% 0%

-6% 0% 0%

�% 12% -2% 2%

Bonus Pay

Bonus l.ca\'ePnyoff

Workshop Participant Salary Difftrentia! Annual Leave Payoff Shoit Tem1Disability Payn-en ts Short Tem1Disability Paynrots-13eyond 6Months Mentor Pay SalJI)' -Other Assignn1cnts

Other

Sfilaries

Frrp!oyds Social Security Errp!oyer's Retirem:nt Eirp!oyds Ilospi!alir.llion Insurance Frrp!oyds W oJ\.:ers' ConlJ<!nSation Insurance Frrp!oyds Uuen41loynrn! Insurance Errp!oyds !xntallnsurance Errp!oyer's Ufr Insurance Other Insurance Costs

EmJloyeellenefits

Salal'ics andEinP.orce Ileuefits

Contracted Services Workshop E.,;penscs/Allowable Tra\'el Pnblic Utilities -Electric Services Public Utilities - Other Contracted Repairs/Maintenance - Buildings Contracted Repairs/Maintenance -E:juipment

Rentals/Leases Waste Mauagem�nt Pnpi!Tnmsportatiou -Contracted Local Trnvel F"leld'l'rip$ Telephone Postage Telecoo1rnnications Selvices Advertising Cost

3 The e�k1i·c'1 rudiiag,dirrntotratein<t<>;o.l to!ll li.21 'h• 15JN.

4 Th<<rrj>lOJ'a'Sm'l<hingho,pi"li1.11ioar.«focr.,..;,!imaS�,lJS10Sl,lll.

Budget 2015-2016

Budget by Object Code - Operating Budget

533,675 l,650 27,799 1.500

6-1,453 232,5--15 5,451 59,865 l�IXll 15,750 1�"'1 14,506 62,%2

639,303 2,281,985 8,377,519 5:M,239 2,411,293

3% 23% 6% 33%

46,005,850 16,678,728 5,407,929 2,536,593

.,.. 45r,t; 59% 35%

3,523,221 1,275,8--16 413,717 175,863 7,024,893 2,4!7,917 812,IOI 'lff,,263

5,<nJ,013 l,5}2,182 ffiS,024 450,00J 4<l'l,83-l 36,472 ll5,00J 352,168 669

503,5--17 49,380 19,00J 1,490

""""

16,4-1&,132 6,514,494 l.�S.8--1-5 1,029,126 25% 18% 22% 14%

6Z5.l:\98l 23,193,222 7,406,774 3,565,719 95% 63% 81% 49%

989,982 [,12[,693 184,585 89,8--1-9 2&9,778 146,486 """

2,447,917 1,169,441

42,462

39,234 56,976 4,"'1 "·""

37,891 146,[30

150,15[ 13.200

61,168 61,832 1Mll6 14,00J 4,923

213,20'i 35,197 '"" '·""

477,00) 5,88<) 800 150

535,32.'i 3,IXll

29,299 33,5--12

61,453 61.440

237,9'J5 238,537 69,865 74,501 25,750 25,750 14,506 14,50.'i 62,%2 62,96.3

30)& 669,565 668,WI

3s66J 13,637,69!) l3,478,(0';l 3% 11% 11%

374,@ 71,083,?JO 1Q.3(,\100

3-1% 59% 59%

28.669 5,417,307 5,358,007

57,393 !0,578,Sn 3 10,439,940

38.'l!Jl 8,005,516 4 8,650,374-

569,306 4%,25-1 352,8')_8 336,749 557/127 569448 20,490 20,447

"""" 41,00J 124,350 26,114,9.17 25,WJ,298

!!% 22% 22%

493,900 97,198,677 %)70.005 45% 81% 81%

ZS%'ifJJ 3,058,729

1,186 533,m 625,386 320,S(k'i Z111l.123 2,765,723 ']<J,19-1 1,248,635 1,248,635

42,462 42,462 130,210 148,210

37,891 37,891 150,00J 2%130 2%,130

16.\351 186,35[ 156,fil\ 152,893

4,92.1 4,923 213,206 213,206 38,197 42,697 477,00J 477,00)

6,839 <\5S9


Financial

532,325 2 17744%

(4,243) -13% 13 11%

(>41) 11% (4,636) .ffk

11% 11%

(I) 11% l,474 "'

159,693 1%

711,0ll !%

59,220 1%

138,633 1%

(4.J,858) -1%6-1,052 13% 16,0i"J 5%

(4'21) 11% 43 0%

(19,00J) -46% 211,6-19 !%

928,672 1%

(JJZ4'SJ �%

('41\'1� -15%

3,"'1 11%

11%

0 11%

(l�OOl) -12%

0 11% "'

(23,IXll) -11'.' 3,713 '1!!,

11% "'

(4,500) -11% "'

"' 4%

Tuition Fees Z500 Other Purchased Service,

PurcbascdSenices 1,335,884 355,677 52,!50

2% 19% 4% 1%

Supplies & Material$ 527,.'i:W 1,240,274 230,638 4(),(0) Oil 15,010 5,6.15 IZ@

Tires &Tubes 86,8% 4zm l,liXl

Repair Parts, Materiah & Related Labor 2QZ497 533,9--f-3 1,(0) GJ.s/Diesel Fuel 540,915 851,001

Con1mter Software & Supplies 5-282 556,007 8,liXJ 24,00J

State Tel1hooki J(J\027

Other Tel1hooks 3,liXl 1,(0) 8,IXXl

Ll'hrnry Books 52,lll

Other Ftlod Purchases 39,4� 13,438 3,079,517

Purchase-Non-Capila!iRd F.quipnt:nt 25,IXXl 1,(0)

Purchase -Non-Cap�a!iRd Computer F:quip. 19,211 27,371 19,890

SuWies andMaterials 1,84Z382 3,351,(03 280,016 "lil,511

3% 9% 3% 43%

Me1rbmhi1i Dues and Fees %,746 71)1

Liability Insurance 88,027

Vchiclel.iability Insurance 54,145

Property lnsurance 329,111

Judgerrcn� Against the local School Ad min Unit 5,400 Flddity Bond Preninm 6,250

Scho\astk Accident Insurance 48,8!4

Other Insurnnce mid Judgen�nts 1,700 license and Titl.: Fees 3,751 3,500 Indirect Cost 2Jl2,119 4(,(\liXl

lkpredation 85,liXl

Other Tax Related Paym:nls 11,'JiJ.l

Purchase ofVdiick.s Miscellaneous MS,225

Other Objecl.'l 3,751 707,431 l,13!,0ffl 485,IXXl

0% 2% 12% 7%

Transfeis from local to Capital Outfay Fund Transfers to Cl!artcrSchools 2,531,:ffl

Fund Transfers 2,53'"1 0% 7% 0% 0%

TOTAL 65,71\'li'l 36,690,JJ4 9,173,515 7,261,386

100% 100% 100% 10)%

Budget 2015-2016

4,500 11\(0) J78,05-l 99,378

5.'il,186 9,nl,701 s 9,438,486

50% 80 8%

zrus,446 IJJ0,973

32,655 3Z655 130,449 116,313

738,440 718,297

1,392,00I 1,3-18,981

6'4,319 619,5-13

J(J\027 185,215

13,00J 13,COO

51,31)) 61,31)) 3,132,439 3,270,5%

26,(0) 76,477 66,472 50,5&l

8,632,613 �4&1.932

0% 7% 7%

97,450 93,220

88,027 88,027

54,145 54,145

329,111 329,11!

5,400 5,400 6,250 6,150

48,814 4�814

2,700 2,700

7,25[ 7,251

&S'l,119 S'IJJ,057 85,(0) 85,COO

50,(0) 122,m 122,m

50,(0) IW8,W 1,314,400

50,(0) 2.377,281 ,036,166

5% 2% 3%

1s1zm 2,00l,448

1,�2.m ZOOl,448

0% 2% 2%

1,100,166 119,9-i\,?ro 5 119,214,037

100% 100% 100%

76 Bn1nswick County School Systen1

Financial

(11,500) -12%

78,676 19%

(1\7,785) -3%

67,474 3% 0%

14,136 12%

20,143 3%

43,0l'i 3%

24,836 4% [80,812 98%

0%

(IO,IXXl) -16%

(13'J,157J 4%

(50,4771 .ff,%

15,890 31%

167,681 2%

4,229 5% (0) 0%

11%

(0) 0%

11% 0%

(0) 0%

0% 0%

(146,938) -18%

0% 0%

(50,liXl) "''

W,6,1751 -35%

(65R885J -22%

"''

528,00) '}/;%

518,050 26%

727,743 1%

Budget by Object Code - Operating Budget

Operating Budget $119,941,780 FY 2015-2016

ti Salaries and Employoo Benefits

IJPlln:hasedServices

asuwlies and Malerials

COlher Objecls

aFundTranslers

Note: Other Objects Include membership dues $97,450; insurance$529,048; lndirectcost$682,119;1icense& tltlefees $7 ,251; and miscellaneous $1,061,415

Budget 2015-2016 77 Brunswick County School Systen1

Financial

Full Time Equivalents

Allotment Process

Budget 2015-2016

Staff Allotments

Allotments are allocations of state, federal, and local resonrces to schools. The staff budget schedules on the next several pages are in terms of full-time equivalent positions. In Brunswick County School System, controlling the hiring process ,vithin a budget of positions is called "position control.

11

The allotment process for 2015-16 began in March 2015. A Jot of work must occur during the spring so that staff will be in place when the school calendars begin in July and August. Over 81 % of the school system's operating budget is spent on salaries and benefits. Quick and accurate communication is important during this process.

The allotment process begins once the projected student memberships are determined. The human resources and finance departments establish student membership projections by school and grade. Principals have an opportunity to review student membership projections and discuss any concerns with the Superintendent and the Executive Director of Human Resources.

Once the student projections are finalized, allotments are given to the schools based on the system allotment formulas. Regular ADM teacher and teacher assistant positions will be adjusted later based on the actual tenth and twentieth day student membership.

If a principal determines that the student membership at a school will likely be significantly higher than the planning figures, then additional positions can be added for teachers and teacher assistants by the Superintendent and Executive Director of Human Resources as funds allow.

There are other administrative, instructional, and support categories of allotments other than regular average daily membership (ADM) teachers and teacher ·'assistants. These include: principal, assistant principal, clerical, custodians, child nutrition, media specialist, curriculum and instruction, academically gifted, Title l, English as a second language, grants, at-risk, special education, counselor, speech, psychologist, and social work. Budget managers in central services departments are "allotters" of these categories. Allotters use their head-count information to provide positions for each category by school.


Financial

Budget 2015-2016

Staff Allotments

As mentioned previously, there is a reconciliation process for each school based on twentieth day student membership. Human resources staff strives to provide the maximum resources to schools as early as possible. They evaluate the allotn1ent process annually to improve and streaniline the flow of data. The central services staff serves in a supporting role to assist school staff in spending the resources in accordance with state, local, and federal laws and procedures. School staff must be accountable that the resources are used in an efficient and effective manner to support the strategic plan of the school system and provide a quality instructional program for our students.

79 Brunswick County School Systen1

Financial

Staff Budget

The "Staff Budget" shows full-litre equivalent positions and the nuntierofbus dri1•ers that are budgeted. Position control and allotments are managed in terms of positions and months of Cll1Jlloy1n:nt. BiuuswickCounty Schools has employees on 9, 10, 11, and l2nxmth contract basis.

Administration Superintendent 1.00

Assistant Superintendent 1.00

Di11.•ctor/Supe1visor 3.30 7.70 2.00

Principals 19.00

finance Officer 1.00

Assi�tant Principals 11.64 21.00

Executive Director 1.00

36.')l 29.70 2.00

Prnfesslonal Educator

Teachers 676.77 46.55 90.50

Media Specialists 13.00 5.00

Counselors 25.95 4.0I

Teachers - JR OTC 5.00

Teacher- Speech Pathology 10.00 Other Professional &lucator Assignncnt 14.01 5.00 17.00

739.73 65.59 107.50

Prnfessional • Other Other Profossional Assignm:nt 6.00 1.00 1.00

Psycho!ogi�ts 6.00

Social \Yorkers 3.00 1.00

15.00 2.00 1.00

Tcclmical

Teacher Assistants 169.94 1.88

Vocational Education -Technology Assistant 1.00

Therapists 7.00

Other Professional Assignnie;nt -Non-Certified 11.60 1.00 3.%

OthcrTechnica\Assignm:nt 16.00

189.54 17.00 5.84

Office/Clel'ical

Office Personnel 46.4-2 56.25 3.W

Craftsfl):ade.� Transportation Personnel 22.00

Maintenance and Facilities Personnel 29.00

22.00 29.00

OU1crs SystemCouiier/Th!livery Person 1.00

'

Bus Drivers &Monitors 154.00 32.00

Custodians 25.25 84.75

OJ.ild Nutrition Employees 01ild Nutrition Managers

179.25 117.75

Total 1,228.88 317.29 119.54

1 Decrease due to timing of when Federal budgets are coiqJ!eted, submitted, and approved. 2

Increase reflects restoration of Data r.fangerpositions lost due to fommla reductions in previous year.

Budget 2015-2016

1.00 1.00

1.00 1.00

1.00 14.00 15.00 19.00 19.00

1.00 1.00

32.64 31.64

1.00 1.00 ----1.00 69.64 69.64

813.82 828.45 18.00 18.00

29.99 36.05

4.00 9.00 9.00

10.00 ]3.00

36.0l 35.62 ----

� 916.82 934.12

3.00 11.00 11.00

6.00 7.00

4.00 4.00 ----

� 21.00 22.00

171.82 157.80

1.00 1.00

7.00 7.W

16.56 15.95

16.00 15.00 ----

212.38 196.95

2.00 107.87 102.13 ----

2UXJ 22.00

29.00 29.00

51.00 51.00

1.00 100 2.00

186.00 190.00

110.00 110.00

85.00 85.00 85.00

19.00 19.00 19.00 ----

105.00 402.00 4!<.00 ----

108.00 � 1,780.71 1,781.84


Financial

(1.00)

1.00

(14.63) 1

(006)

(3.00)

0.39

(!7.30)

(1.00)

(l.00)

14.02 2

(O.W)

0.61

1.00

15.43

5.74

(4.00)

(4.00)

(1.13)

Budget by Funding Source - Operating Budget

This schedule sunmia1i:&s staff and e;,,penditures by funding source. State and local appropriations appear first. Any local supp!enk!ntaty pay, dental insurance and life insurance on state positions appear in the local colunm. Federal appropriations and ente1p1ise fund follow.

The school system budget .is mganize<l by program codes within funding sources, as established by the Unifon1101ait of Accounts. Although Lhe stale identifies "program codes", these groupings are actually funding sources within each fund.

\Vi.thin each annronriation catc"oru, cmenditure <1rounines arc listed in order b" nrogram report codes.

ClassroomTeaclicrs (PRCOOI) Teachers -AD.i\I 594.91 $ 32,729,4!7 Teachers -ROTC 5.00

Teachers - Children with Special Needs 10.00 740,394 Teachers • Acadcmically/Iute!lectually Gifted 3.00 221,382 Teachers • Hon"Cbound New Teacher Orientation 19,497 Local Travel-Homebound Teachers

C.CntralOffice Administration (PRC002) hls tructional Services 6.00 179,040

Superintendent LOO 163,674 Assistant Superintendent LOO 135,695 E'll:cutive Directors LOO 130,728 Quality Assurance/Community Fngagelll!nt LOO 97,589 Humm Resources LOO

Operational Services 5.00 94,073 Non instmctional Support (PRC 003)

Office Personnel 90.03 1,894,626 Custodians 109.00 908,580 Data Manager 0.25

Publications Technicians 2.00

Maintenance Personnel 29.00 Computer Specialists [5.00 System Courier LOO

Substitute Pay 169,619 Classified Supplen�nls

Instmctiona!Support- Non-Certified (PRC004-) Nurses -Non-C.Crtified LOO

SchoolBuilding Administration (PRC 005) Principals 19.00 1,638,344 Assistant Principals 32.64 894,041

Jnstmctional Support- C.C1tified (PRC007) O:Iidance Counselors 29.99 1,737,916 Media Specialists 18.00 867,462 Socia!\Vorlcers 4.00 239,626 Curriculum Coaches 3.00

Nurses - Ce1tified 7.00 462,887 Teacher- Speech Pathology 5.00 358,628 Ins truclional Support 4.51 351,140 Audiologist LOO

Budget 2015-2016

$ $ $


Financial

$ 5,517,844 551,639

15,986 18,722 5,000

532,800 18,873

130,695 411,514

2,543,291 2,530,343

11,957 102,835

1,574,793 951,392 5!,976

572,0l I 655,284

58,217

501,274 1,444,036

207,824 326,427 f{),%7

2!0,199 59,310

70,641


Non-Contributory Fmployee Benefits (PRC 009) longevity Supplen\':ntmy/Bonus Pay Annual Leave Hospitalization Insurance Bonus Leave

Disability \Votkers' Compensation Unemployn'k':nt hlsurance Dental Insurance

Life Insurance DllverTraining (PRC 012) Vocational Education - Months ofFmploym::nt (PRCOl3)

Vocational Education - Program Support (PRCOJ4) School Technology Funds (PRCOJ5)

Mentor Stipends (PRC022)

Disadvantaged Students Supplen'k':nta!Funding (PRC024) Teacher Assistants (PRC027)

Teacher Assis.tauts - Regular Education

StaffDevelopn'k':nt (PRC 028) 01ildren with Special Needs (PRC032) Academically/Intellectually Gilled (PRC034) Charter Schools (PRC 036} School Resource Officers -Eem�ntacy Schools (PRC 039) limited FJ1g\ish Proficiency (PRC 054) Transportation of Pupils (PRC 056)

Transportation Personnel Bus Drivem/Monitors Salaries Non-Personnel Transportation Hq,cnses

Cfassroom Materials, Instructional Supplies, Equip. (PRC061) At-Risk Student Services/Altcmativc Programs (PRCs 068-069) Operation of Plant (PRC080) State Adopted Textbooks (PRC 130) JROTCTcachcrs (PRC301) School Nurses Fund Initiative (PRC 615) Counu:mity Schools (PRC704) Transportation Costs Not State Reimbursed (PRC 706) Facilities & Capital Projects (PRC 801) Facility :Managcnx:nt (PRC 802) Human Resources (PRC840) Induction and Mentoring Program<; (PRC 845) Fiscal Operations (PRC 8.50) Professional AllotnEnt (PRC851) Publications (PRC855) Executive Administration (PRC 8&l) Board of Education (PRC 861) Operational Programs (PRC 862) Quality Assurance/Corrunmity Fngageirent (PRC 863) Athletics (PRC 864) Arts Education (PRC 865) Instmctional Technology (PRC 868) Instrnction & Accountability St'rvices K-5 (PRC 870) Testing and AssessnEnt (PRC 872) Student Suppoit Services (PRC 873) Special Pmgrnrns. (PRC 874) Instruction & Accountability Services 6-12 (PRC 879) Indirect Cost (PRC897)

Budget 2015-2016

$

207,010 57.91 3,765,950

Q60 181,(XX)

1.00

4.00 487,742

87.00 2,934,908

135.10 6,179,858 JO.SO 649,460

4.80 295,557

22.00 1,261,121 186.00 1,414,435

994,463 361,841

36.94 2,582,268

366,CJ27 4.00

3.00

1,553.17 $ 65,715,999

$ $ $

3!0,IXX.l 150,00) 40,166

600.00l

$ $ $ l,100,166


Financial

$ 181,RR!

459,663 73,616

64,904 34,184

37,206 408,834 352,168 508,548

19,CXXI

57,551 1,354,165

77,425

122,416 417,153

2,532,508 189,827

50,205 134,055 832,018 600,739

4,028,278

1,163,688 6,180

1,297,231 90,531 14,360

562,136 19CJ,223 51,175 42,750

255,589 7,173

190,745 861,731 55,076 55,300 13,729 31,000 39,800 24,368 46,286

$ 36,680,262


:Federal AJlfll'OJll'ia!inns (Personnel mid Non�rnonnel Vocationallliucation - Program Improvement (PRC017) IDEA Pre-School (PRC 0--1-9) 1.00 IASA Title I-LFA Basic Program(PRC050) 00,46 IASA Cnaptcr I - Migrant Regular (PRC OSI) 2.20 CTBCapacity-Building Grants (PRC058) IOPA VI-B Handicapped (PRC()({)) 46.00 State Improven�nt Grant (PRC 082) Improving Teacher Quality (PRC 103) 5.00 Language Acquisition State Grant (PRC 104) 1.88 Title I-Schoolimprovem!nt (PRC 105) 3.00 Language Acquisition (Significant Increase) (PRC 111) Title TI-B-Math & Science Partnerships (PRC 112) Positive Behavior Support (PRC 118)

119.54

Ehterprise Fund(Pcrsonnel andNonpersonuel Costs) 01ild Nutrition (PRC 035) 108.00

Total Budget 1,780.71

Budget 2015-2016

$

$

$

65,715,999

$ 171,182 $ $ 74,543

4,300,943 136,! 17

3,540,560 9,9"'

576,883 70,532

7,946 3,592

281,256

$ 9,173,515 $ $

$ $ 7,261,386 $

9,173,515 7,261,386 1,100,166


Financial

$

10,452

$ to,452

$

36,690,714

§ llSC-426. Uniform

Bndget Format

Budget 2015-2016

Uniform Budget Format The Uniform Budget Format is a presentation of the budget as required by North Carolina General Statute § l 15C-426.

a) The State Board of Education, in cooperation with theLocal Government Commission, shall cause to beprepared and promulgated a standard budget format foruse by local school administrative units throughout theState.

b) The uniform budget format shall be organized so as tofacilitate accomplishment of the following objectives:

1) to enable the board of education and the board ofcounty commissioners to make the localeducational and local fiscal policies embodiedtherein;

2) to control and facilitate the fiscal management ofthe local school administrative unit during thefiscal year; and

3) to facilitate the gathering of accurate and reliablefiscal data on the operation of the public schoolsystem throughout the State.

c) The uniform budget fonnat shall require the followingfunds:

1) The State Public School Fnnd2) The local current expense fund3) The capital outlay fund

In addition, other funds may be required toaccount for trust funds, federal grants restricted asto use, and special programs. Each local schooladministrative unit shall maintain those fundsshown in the uniform budget format that areapplicable to its operations.

d) The State Public School Fund shall include appropriationsfor the cmrent operating expenses of the public schoolsystem from monies made available to the local schooladministrative unit by the State Board of Education.

e) The local current expense fund shall includeappropriations sufficient, when added to appropriationsfrom the State Public School Fund, for the currentoperating expense of the public school system inconformity with the educational goals and policies of theState and the local board of education, within the financialresources, and consistent with the fiscal policies of theboard of county commissioners. These appropriationsshall be funded by revenues accruing to the local schooladministrative unit by virtue of Article IX, Sec. 7 of the


Financial

Budget 2015-2016

Uniform Budget Format Constitution, monies made available to the local school administrative unit by the board of county commissioners, supplemental taxes levied by or on behalf of the local school administrative unit pursuant to a local act or G.S. l lSC-501 to I ISC-511, State money disbursed directly to the local school administrative unit, and other monies made to the local school administrative unit for the current operating expenses of the public school system.

f) The capital outlay fund shall include appropriations for:1) The acquisition of real prope1ty for school

purposes, including but uot limited to school sitesplaygrounds, athletic fields, administrativeheadquarters, and garages.

2) The acquisition, construction, reconstruction,enlargen1ent, renovation, or replacement ofbuildings and other structures, including but notlimited to buildings for classrooms andlaboratories, physical and vocational educationalpurposes, libraries, auditoriums, gymnasiun1s,administrative offices, storage, and vehiclemaintenance.

3) The acquisition or replacement of furniture andfurnishings, instructional apparatus, dataprocessing equipment, business machines, andsimilar items of furnishings and equipment.

4) The acquisition of school buses as additions to thefleet.

5) The acquisition of activity buses and other motorvehicles.

6) Such other objects of expenditure as may beassigued to the capital outlay fund by the uniformbudget format.

The cost of acquiring or constructing a new buildiug, or reconstructing, enlarging, or renovating an existing building, shall include the cost of all real property and interests in real property, and all plants, works, appu1tenances, structures, facilities, furnishings, machinery, and equipment necessary or useful in connection therewith; financing charges; the cost of plaus, specifications, studies, reports, and surveys; legal expenses; and all other costs necessary or incideutal to the construction, reconstruction, enlargement, or renovation.

No contract for the purchase of a site shall be executed, nor any funds expeuded, without the approval of the board of county commissioners as to the amount to be spent for

85 B111nswick County School System

Financial

Budget 2015-2016

Uniform Budget Format the site. In case of a disagreement between the board of education and the board of county commissioners as to the amount to be spent for the site, the procedure provided in G.S. llSC-431 shall, insofar as the same may be applicable, be used to settle the disagreement.

Appropdations in the capital outlay fund shall be funded by revenues made available for capital outlay purposes by the State Board of Education and the board of county commissioners, supplemental taxes levied by or on behalf of the local school administrative unit pursuant to a local act or G.S. llSC-501 to llSC-511, the proceeds of the sale of capital assets, the proceeds of claims against fire and casualty insurance policies, and other sources.

g) Other funds shall include appropriations for such purposesfunded from such sources as may be prescribed by theuniform budget format.

86 Brunswick County School Syste1n

Financial

Federal Sources Local Sources 3-l,l<;(),714 lbta!Opcrating &'Venue.� 34,!00,il4 65,715,999 Fund Balance Appropriated 2.50),00) Tot.ii Re1euues 36,690,714 65,715,999

EXPFNDITlJRES Instrnclional Program'!

Regular Instructional 9,386,21).l $ 40,589,503 Special !nslruclional 429,396 8,933,198 A!lcn1ati1•e lns!rnclional 66,147 1,857,652 School Leadership SeIVicCS 2,96-1-,859 3,5--12,825 Co-Oirricular Inshuctional 888,141 School-Ifascd Support SeNkes 1.�.566 4,189,JSI

15,JOJ,'.112 59,l [2,559

Suwirllrg Senices Regular Currkular Support 3,73-1,211 929,286 Special Population Support """'

Altcmative Program; &Services Support 8,611 Technology Snppoit !,484,378 Operational Support 11,452,736 4,439,56-1 Fmancial & HR Services l,353,W7 3!Xl,'.112 Accountability Seivkes 192,801 74)66 System-Wide Pupil Support Policy, ltadership, & PR Services 671,0ll 583,438

18,897,376 �50!,388

Ancillar)'Senices RegularConmmily Services 131,0Xl $ 30,IID s

Nutrition Ser.'kes 26,518 72,052 157,518 102,052

Non-Programmed Charges Payni;nts to CXhcrChvt Units!Transfers s 2,532,503 s

To!al 0!)!ra1ing fapenditures Jli,690,714 65,715,999

captal Ontla)' Category I Projects s $ s

Category !I E-qlcnditnres Catcgoiy ill E-qlenditures lEA Financed Purchase of School Buses Canyforward Srrnll Projects C.anyforward Major Construction

Total. Cafital Outlay

'l'o!al Fxpmditures Mi,690,714 65 715,999

I R<j>lt<IOU!C!o,�100,art,,Scl,ool.

11odim;l<;i>,tductol,,.;,,lo,rrrnl<lp<n<<.

Budget 2015-2016

SumnmL)' ofRe,enues

9,173,515 4,8%,189 2,365,197

9,173,515 7,261,J86

9,l73,515 7,261,386

Sununary ofE\-pcnditures

366,408

3,055,623 3,863,48.'i

205,839 7,491,355

149,852 20),887 582,670

942tJ09

s

7,261,3&6 7,261,3&6

739,752

9,173,515 7,2(il,3B6

s

9,113,515 7,26J,3B6

Uniform Format

310,00) 14,379,7(» 9,181,575 6!0,166 46,377,652 9,181,575 s l,100,166 s 126,613,355

451X\IID 9,181,575 l,t00,166 129,123,355

1,711,852 s 310,00) 52,363,%7 12,418,217 5,187,284

3',IID 6,5--15,684 IOJ,>Xl 9)1,34! 120,814 lS\IXXl "'''""

1,973,866 4(<),IID 84,141,092

s 4,813,359 29-1,4lll 591,281

100,81[ �59.t,199 734.,158 ""·"" 17,21.6,558

4,500 1,748,419 267,fJJ7

'·"" '·""

1,254,461 857,579 ""·"" 27i"i98,752

40,!66 20!,166 '·"' 7,368,756

s '·"' 40,166 7,569,<m

34)3(!) 3,615,569

3,183,554 1,100,166 123,125,334

s 1,359,473 l,359,473

421,869 421,869 149,518 149,518

4,067,161 4.(k>7,161 5,99B,021 S,998,021

9,lBl,575 1,100,166 129,123,356


Financial

15,829,845 49,5--19,858

129,510,200 2,500,0CO

131,010,209

48,9-15,l12 12,250,196 5,807,173 7,01\632 !,031,298 6,184,757

81,242,!68

4,667,828 213,770 195,076

2,026,147 16,553,579 2,009,626

26'.l,IOl '·""

l,349,!Xl7 27,Joi,033

201,166 8,196,lM 8,397,27(1

5,4ffi,484

122,463,935

2,717,001

%1,718 ?CJ,385

5,785,@J 9,546,25-1

132,010,210

Allocati,,:,ns from Stale Public Sehool Fund 01hcrS1a1c Allocatious for Current Opcml;on<:

Te;,;tbooks SchMI Nurse.< Fund Initiative

Tolal Slate Resenue,;

Federal R�wnues Revenues from Federal Sources Res Irk led:

Vocaillnal Fducation -Progrnm ln'!'ro,·en-,nt IDFA l're-Sd,ool Handicapped fr.mt !ASA Tille I-IEA Bask Program IASA Title 1-Migr.iut lkgular IDEA \1-BHandicapped State TIIJlrovemmt Gant ln1>nwing 'fo1cllerQuality l.nnguage Acquisition Swtc c.,.iot Tilk I- Sehool lnl]ro,·e,rent language Acquisition (Signirocant Increase) Tille 11-H -Math & Sek nee Pnnnmhips

Od1erRevenues fromFederalSmu,:e.,; -Restrict"'1 (£mts: USO,\ Rellmur.,�n>Jnt USllAGaEllS. JROTC

To!nl R:dcmlSourres

Rewnues rrnm local nnd 0�1er Soorces L:ical Sourres • General:

Coumy Appropriation., 33,790,86.1 IJJcal Sourres -Revenues:

Sales -Suppkmc:nld!Sab S:>ks -1.lmch-FnilPay Sales -lnnch • Reduced C.!cri:JMe:i.1< Sales -IlreJlcfa,t -Fnll l'Jy Sales • Breakfoll -State R<,inimrsed

L:icalSourres -Unresuiclcd: Fines and Forfoitun:s 3"""

Interest Eanied on ln,·estm:nts """'

RemalofSchool Property Other Una:stricted 1..o<,a\ Sources '"""

1..o<,a\Sources -Restricted: Indirect Cost Allocated OlhcrRe,tricted Local Sources

Totall.o<al Revenues 34,1%.714

Totnl ReYem,es 34,l'Xl,714

Fund llalmce Approprfatcd 2,500,CO'.I

Tmnsfrr from Locnl to Cap�al outlay

Tmru 36 690,714

Category lPm�cls 1,158,723

Categmy llE,penditures 4H,724 Catego,y m fopenditutlls l1'A Fuianced Purrhaseof&hoo!Buses Cauyfmward Sm1U Projects Car,yforw.ml MajorConslmction 1,618,82[

Total 3,419,268

Budget 2015-2016

65.,349,971

366,027

65,715,999

l?J,131 7-1,5-i.3

4,300,9-1-3 136.117

3,5'10,560

99'0

576,8&3

"'"'' 7,9-16 3,;9l

2SJ,2'i6

9,113,515

6.'i,715,9'1) 9,173,5!5

65 715,999 9,173Jl5

CapWOutlay

150

2,1+-l-,Sl6 lli,705

421,8@

2,442,427

421!69 4!84l

i698

Uniform Format

""00)

150,0C()

-1,1so.m 745,41/i

310,ruJ 4,S91i,IS9 310,ruJ

""""

930,862 98,652

5,tm

S\ITTS

:22,Wl

""

40.166 """

""'""

'"""'

1.965.197 8,838,266 6-10.IM

li,861,J.3/i '"""" l,!00,166

""·""

3B,sm

7!11ili;186 91t8Jil:75 1100,166

H9,518 5,912 �""'

5,912 343,309 149,518


Financial

65,349,972

366.0n !:SO.COO

6.'i,865,999

171,!82 74,SB

4,300,'»3 [36,117

3,S-10,560 '·""

576,$83 70,532 7,9-16 3,$91

2Sl,256

4,150,773 745,41/i 310.ruJ

14,379,70-I

33,'l'.l0,863

""·""

930,&52

�."'

'·""

'Xl,873 21,(00

�,,,,,47�'1111 "''"

27,<XXI

""""

8,KlS.266

45.li34,3B

l2.'i,8SO,O!li

)"",00)

�m,

129,123;?55

1,359,473 Z"s"'

253,705 421,869 149,518

4,410,410

9J81J75

Bel,ille Nen1entary

Atheltic Improvements - Install Bleachers at Basketball Court

Bolhia Jilementary

Install Roller Shades In 400 Building Sidewalks - Remove and Replace Concrete walk at 500Bldg Time Out Room Fencing - Install to Secure The Front Area Of The School Playground Equipment -Repair & Replace

Jessie Mae Monroe Elen1entary

Fencing -Fence Off Rear Access Behind School Install Drapes/Cu1tains At Stage in Cafeteria

Lincoln Eenientary

Doors - Enlarge door to Cafeteria Playground Equipment -Repair Renovate Block Building

Southport Jilementary

Ath1ctic Fields Playground Equipment - Fall Zones Updated Interior Renovate Annex Building - Grid, Tile, Lights (2 rooms) -Phase One Fix Irrigation Al Front Entrance L1.ndscaping

SupJiy Jilen1entary

Playground Equipment -Courtyard Replace Signage - Install New Marquee Sign Parking Lot Improvements - Refresh Lane Markings

Tonn Creek Jilenientary

Fencing -Raise Height at Playground Fencing -Extend to Isolate Rear Areas fromFront Locks -Parent Facilitato1's Office Door Install Mirror at Corridor Intersection

Union Jilementary

Doors -ADA Accessability To Playgrounds Playground Equipment -Sunscreen for EC HVAC-Remove Abandoned Units in 5th Grade Building Parking Lot Improvements - Staff Parking Lot

Budget 2015-2016

Capital Outlay


Financial

13,400 13,400

5,000 1,350 7,500 4,050

10,000 27,900

17,095 7,264

24,359

7,500 15,000 52,500 75,000

2,500 2,000

23,850 1,500 3,500

33,350

22,000 14,750 2,850

39,600

6,930 5,520 3,000

440 15,890

2,500 7,500 3,875 7,500

21,375

Virginia \Vi11iruuson Elen1cntary Flooring -Replace Ca1pet in 220, 223, 213, 208 Parking Lot Improvements -Const,uct Stacking L1ne CoITidor Mitrors

Cedar Grove l\1iddle Drainage Front of Building Drainage Behind 6th Grade, Near Bus lot-Install Roof Drain Leaders Wireless Locks -6 / 7 Wing Canieras - Add al End of Each Hallway

Leland�Iiddle

Re-work Ceiling & Lights in Media Center Bump-out Fencing -6' Security Fencing Lock" -Classroon1S In 700 Pod Lockers -Install in Two Oassrooms, 205, 505 Lockers -Install in 201, 202

Shallotte Middle Athletic Irnproven�nts -Update Repall' Dugouts Atheltic ln1_Prove1nents -Storage Shed Lockers -Replace in 2 Classroonl.'l

SouthBrnnsY.ick Middle Install Office Corridor Door Behittd Reception New Canopy at Front Fntrance

WaccrunawSchool Sidewalks -Fix Uneven Sidewalks Lockers - Middle School Install Shelving in Media Center Book Room

North BrunsY.ick lligh Access Into Buildittg From Modulars (1 Locks) Sidewalks -h1stall Crosswalk at Scorpion Drive Lockers -Boys Athletic Repairs Natural Gas Conversion - Boiler, HW Htr

Budget 2015-2016

Capital Outlay


Financial

22,891 125,000

1,760 149,651

3,500 8,825 6,000 2,250

20,575

9,600 61,425 2,700 5,060 3,680

82,465

3,500 6,500 7,000

17,000

4,125 88,200 92,325

4,000 14,000 3,575

21,575

4,000 650

13,000 35,000 52,650

South Brwtsllick High Install Blinds Rear MC Windows Update Concession Stands Flooring - Replace Carpet with vcr in Room 157 A Flooring - Replace VCT Cbrridor 3008 Signage - Install Lettering on Front of Building

\Vest BrLuts\\ick High Repair Softball Lighting Renovate Boys & Girls Restroom.sin Football Fieldhouse (50% Match) Tinie Out Room HVAC- Replace JROTC AC Unit Signage - Add Exterior Traffic Signage Plants In Courtyard

Ill'uns"ick County Early College High Flooring - Replace VCT in Back Stairwell- 1st & 2nd Floor Flooring - Replace Carpet With VCT in 202, 203, 204, 206, 104 Cameras - Install in Cafeteria, Courtyard Cmneras - Install in Rm 246 Ins tall Teacher Cabinets

Ill'uns\lick CoWity Academy Repair Buzz-In/Buzz-Out Existing Doors Add Access Button to School Side Access Wireless Locks - Principal Corridor Door

Various Departments Major Project Development G:nera] Site Improvements PMEEmergency Funds Flooring - Jnsta11 Replacement Coverings Doors -ADA Accessibility Issue Sidewalks - Emergency Repairs Wireless Locks - Additional Net worked (36) Locks -Installation ofThumbtun1s Modu1arrepairs Athletic hnprovcments - Bleacher Inspection/Repair

Operating Budget Impact:

Capital Outlay

The category 1 purchases are for safety & security, which ha11e little or 110 effect on the operating budget.

Flooring are safety improvements, which do not directly affect the budget.

Projects are replacing 11sed!wor11111aterials, which will have the effect of improving productivity & e.ffecti11e11ess.

6,300 11,250 2,815 2,340 3,125

25,830

25,000 11,000 7,500

12,500 1,256 2,500

59,756

2,610 9,807 1,500

750 5,700

20,367

2,000 500

4,000 6,500

100,000 110,122 100,000 15,000 25,(X)() 15,750

120,000 18,000 20,000 36,033

559,905

TOTAI,CATEGORY1JiXPFNDITURES ___ �l�,3�5�9�,4�7�3�


Financial

All Schools Fu111iture Allowance @ Each School ($2,000 Per School) Purniturc Allowance@ B1ch School ($7,875PerSchool) Desktop Computers iPads Ll.ptops Scanners Caits Printen; Projectors Monitors Smart Boards Docunent 01mcras

All High Schools & Middle Schools Purchase/Replace Band Instn1mcnts Purchase/Replace High School/Middle School Unifon11S

S outhp::irt Ele1nentary Teacher Cabinets

Supply Ele1nentary Po1table Sound Systemin Cafe

To,ni Creek Elen1entary Security Caireras - 3

Union Illementary CfassroomChairs

Virginia Williruuson Ele1nentary Security Cameras - 2 12' StackDollys -4

Book Ca1ts - 4

Leland Middle Filing Cabinets

North Bruns,Uck IDgh Health Science OJ.1tains Metal Detector Identikids Unit

South Brw1sffl.ck High Po1table Sound System Po1table Stage

,vcstllruns\\ick High Po1table Sound System in Cafe Cafe Tables to Match Existing

Budget 2015-2016

Capital Outlay


Financial

38,00) 149,625 641,250 30,930

552,481 300

37,485

6,500 8,500 2,125

178,200 16,584

1,661,980

55,00) 30,00) 85,000

7,200 7,200

3,500 3,500

2,250 2,250

9,685 9,685

1,500 1,400 2,000 4,900

3,500 3,500

1,500 3,500 1,000 6,000

3,500 7,700

11,200

3,500 8,800

12,300

Bruns"ick County Early College High

Security Cameras - G1fe & Patio

Cl1emistry Lab Tables - Room 105

Shelving For Book Roon1 & Tech Office

Vertical File Cabinets

Various Departn1cnts

Copier And Maintenance Lease (Schools/Ad1nin)

Xerox Copier And Materiall..easc (Print Shop)

Check Folding Machine - Finance

Handheld Digital Radio Replacements

Security Cameras - Digital Surveillance

Nurse Fquipnient-Fumiture

Lock Hardware - Interfor Thumbtums

Firewall - Central Server

Priority 1 Grounds Equipment

Priority 1 Custodial F.quip1nent

Teacher Desks/Chairs - Purchase 68

Publications Poster Maker, Paper Jogger, 4C'lrts

Opera1i11g Budget Impact:

The catego1J' 2fur11it11re,fixt11res and equipment purchases are e.\pected to have little or

110 effect 011 the operating budget. 171e technology related purchases will have the

effect of improving productivity and effectiveness which is not measurable.

Capital Outlay

1,500 4,760

700 800

7,760

285,000 80,000 3,500 5,000

105,065 7,500

15,000

109,821 22,960 67,594 59,827 10,000

771,265

TOTAL CA'l'EXX)RY2 EXPENDITURES ____ =.2,c,S

cc8

cc6,,:54

::.0::....


Financial

'11.·ansportation Deparbnent Activity Bus Replacement (1)

Service Van Replacements (3)

Se,vice Tn1ck Replacen-.ents (2)

Fleet Sedan Replacen-.ent (I)

Operating Budget Impact:

The catego1)' 3 vehicle purchases are expected to have improvement i11fuel efficiency and

repair costs. The vehicles will also help reduce wearaud tear on existing vehicles.

Capital Outlay

110,000 73,013 51,692 19,000

253,705

TOTALCATIOC;ORY3EXPENDrl'URIB ____ �2=5�3,�7�05�

Catego1y l Projects Catego1y 2 Expenditures Catego1y 3 E1penditures Canyforward Srmll Projects

Budget 2015-2016

S�lARYofPROJECJS andEXPENDITURES

1,359,473 2,586,540

253,705 4,981,857

TOTALCAPITALOUTLAYPROJECTS andEXPJiNDITURIB ---===9 .. ,1;.8 .. 1, .. s .. 1s ..


Financial

Statement of Revenues, Expenditures, and Changes in Fund Balance

Re11'n11es: State of North Carolina BmnswkkCounly 33,335,475 US.Ciivemn�nt Contobutions & Donations Other 401,301

Tolal re,cnues 33,737,777

Fxpeuditures: Curren!:

Instiurtiona\ servkes: Regular 7,383,15-1 Special l,(l.J0,759 A ltemative program; 400,1(56 Srhoolkadership 2,820,017 Co-cunfrular 826,675

School-based support J,823,925 Totalinstructicmal 14,294,696

Supportscrvkcs: Support &dcvclopn'<!nl 737,QiS Special populations support & dcvdopnrnt """

Altematil'e program; & sc1vkcs support 15,353 Technology support [,4©,895 Operational support 13,03l,9S8 Financial & hunnn resources l,506,761 Accountability 158,191 Sys�m-wide pupil support i,ro

Policy, k:aden;hip, & public relations 655,m Total supprnt services 17,573,96-1

Andllaiy services 203,387 Non-programm:.:d charges 1,358,112

DehtScnicc: Principal

CaJital Outlay: Tot�lcapital outlay

Total capital outlay Total o-pmditurcs 33,430,159

l<Xcess (&fic!cncy)ofre1enucs 011?r cxpcndi!urcs 307,618

Other linaudng sources (uses): Transrcrn rromotherrunds Operating transfer, out (l,OO'i,397) Installm:nt purchase obLigations lisucd

Total olhcr linauc1ng som·ces (uses) (l,OO'i,397)

Net change In fundhilances (698,779)

Fu11d balmees -beginnhig ll,91,l,tYl2

Increase (Decrease) in reserve for inventories Q5,515) Fund rnlrntces • ending lt,149,708

Budget 2015-2016

IlRlNSWICK COlNIYBOARD OFEDUCATION GOVERNi'IIENTALRNDS

68,636,977

7,9S9,82'i

68,636,977 7989,825

39,650,665 435,976 9,397,034 2,7�6.40-4 2,7(JJ,872 3,6.15.� 4,416,171

4,440.885 3«1,479 (IJ,@,627 7,178.423

580,441 131,346

56,831 131,.525 150,537

140,14-l s,sn,m

537,100 147,178

552,900 7,887,575 413,403

174 397,99�

68,553,376 7,989,825

83,6,ll

(83,001)

(83,001)

L59,rxJO 1,255,374 5,30\358

'.IIXi,OJl 477,('f,7

1,629,624 7J,1E6 1,004,1&4 2,Q9.l,655 6,61\0!8 1,561,251

35(),983 597,489 216,462

4,563

6,500 951,40-4 312,005 !X)),573 1,5-18.893

9,042

002,496

611,53S

16'l,189

:no,4CJ7

7,836,942 S,!67,349

l,6?2,300 8,167,3'19 l,548,893

422,355 p,534,331) 12,358

973,931 {73,93]}

49--1,2.�l

1,468,182 03,931)

422,355 (66,149) (61,.573)

2,963,581 1,117,&XI l,253,180

' 3,385,935 1,051,541 1,191,007


Financial

70,D.'il,351 38,Ml,833 8,295,856 477,(167

3,187.396 120,653,.503

48,418,267 13,400,659 6,801,165 7,236,!Sil 1,7&4,639

6,947,29--1

84,588,212

l,457,887 11#,443 165.S\Xl

l,ffil,039 19,507,456 2,043,870

305,369 i,ro

1,208,251 26,486.485

363,750 1,756,106

330,407

7,836,9--l-2 8,167,349

121,361,902

(70.�,399)

973,931 (l,163,929)

49--l-,251

304,2.'iJ

(404,146)

17,258,513

(15,515) 16,778,71}2

, at 7:00 p.m. in the commissioners ... - union county

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