henderson county public schools initial budget … county public schools initial budget resolution...

Henderson County Public Schools

Initial Budget Resolution

2017-2018

Presented to the Board of Education

HENDERSON COUNTY PUBLIC SCHOOLS

INITIAL BUDGET

2017-18

Change from Prior Year

Initial % of % of

Budget Total Amount Total Amount %

State Public School Fund 78,649,972$ 62.51% 77,963,235$ 63.18% $686,737 0.88%

Local Current Expense/Other 28,515,666 22.66% 26,977,897 21.86% 1,537,769 5.70%

Federal Grants Fund 7,359,955 5.85% 8,084,325 6.55% (724,370) -8.96%

Enterprise Fund:

Child Nutrition 7,409,588$

Child Care 1,184,852 8,594,440 6.83% 8,779,339 7.11% (184,899) -0.15%

Capital Outlay Fund 2,705,000 2.15% 1,600,000 1.30% 1,105,000 0.90%

125,825,033$ 100.00% 123,404,796$ 100.00% 2,420,237 1.96%

Change from 2016-17

Salaries and Benefits $2,228,834

Purchased Services ($118,983)

Supplies and Materials ($917,152)

Equipment and Vehicles ($127,962)

Other $1,355,500

Change from 2016-17

Instructional Services $1,074,088

System-Wide Support Svcs. $83,092

Capital Outlay $1,215,000

Ancillary Services ($142,878)

Non-Programmed Charges $190,935

2017-18 2016-17

74.52%

15.10%

1.67%

6.75%

1.49%

2017-18

Initial Budget-

Expenditures by Purpose

Instructional Services

System-Wide Support Svcs.

Capital Outlay

Ancillary Services

Non-Programmed Charges

83.58%

5.54%6.23% 1.93% 2.72%

2017-18

Initial Budget-

Expenditures by Object

Salaries and Benefits

Purchased Services

Supplies and Materials

Equipment and Vehicles

Land/Building/Other

Program Program Description State

Local/

Other

Restricted

Federal Capital Enterprise Grand Total % of

Total

001/010/020 Classroom Teachers 41,502,001$ 6,761,634$ 48,263,635$ 38.36%

029/032/

060/063Children with Special Needs

8,053,565$ 666,929$ 2,647,832$ 11,368,326$ 9.04%

035 Child Nutrition 185,037$ 7,409,588$ 7,594,625$ 6.04%

003 Non-Instructional Support 3,846,762$ 3,368,861$ 7,215,623$ 5.73%

802 Maintenance/Custodial 6,277,196$ 6,277,196$ 4.99%

007 Instructional Support 4,331,155$ 494,823$ 4,825,978$ 3.84%

013/014/058

017/807 Career & Technical Education 4,166,259$ 435,638$ 215,983$ 4,817,880$ 3.83%

005 School Building Administration 3,278,351$ 688,987$ 3,967,338$ 3.15%

027 Teacher Assistants 3,358,814$ 165,006$ 3,523,820$ 2.80%

050 Title I Basic Program 3,356,507$ 3,356,507$ 2.67%

068/069At-Risk Student Services/

Alternative Schools 2,723,159$ 111,421$ 2,834,580$ 2.25%

891 Capital Projects 2,705,000$ 2,705,000$ 2.15%

801 General Operations 2,530,384$ 2,530,384$ 2.01%

056/706 Transportation 2,285,835$ 188,430$ 2,474,265$ 1.97%

061/130 Classroom Supplies/Textbooks 597,844$ 1,568,985$ 2,166,829$ 1.72%

054/104 Limited English Proficiency 1,097,962$ 163,071$ 144,786$ 1,405,819$ 1.12%

036 Charter Schools 1,200,000$ 1,200,000$ 0.95%

701 Child Care 1,184,852$ 1,184,852$ 0.94%

002 Central Office 798,072$ 209,798$ 1,007,870$ 0.80%

305/306Medicaid Administrative

Outreach/Reimbursements 959,681$ 959,681$ 0.76%

015/073 School Technology 843,902$ 843,902$ 0.67%

812 Athletics 697,335$ 697,335$ 0.55%

024 Disadvantaged Students 491,932$ 39,615$ 531,547$ 0.42%

301 JROTC 499,056$ 499,056$ 0.40%

034 Academically Gifted (AIG) 321,751$ 135,809$ 457,560$ 0.36%

051 Title I Migrant 422,171$ 422,171$ 0.34%

103 Improving Teacher Quality 388,661$ 388,661$ 0.31%

012 Driver Training 246,181$ 246,181$ 0.20%

009 Non-Contributory Benefits 153,934$ 68,612$ 222,546$ 0.18%

055 High School Learn and Earn 200,000$ 13,451$ 213,451$ 0.17%

028 Staff Development 202,384$ 202,384$ 0.16%

016 Summer Reading Camp 198,833$ 198,833$ 0.16%

517 E-Rate/Communications 165,000$ 165,000$ 0.13%

302 Workforce Investment Act 149,693$ 149,693$ 0.12%

572 Golden Leaf Grant 122,104$ 122,104$ 0.10%

096 DPI Special Position Allotment 110,860$ 9,400$ 120,260$ 0.10%

026/531 Homeless Students Education 80,323$ 30,843$ 111,166$ 0.09%

816 Military Supplement 100,000$ 100,000$ 0.08%

108 Title IV - Student Support 85,057$ 85,057$ 0.07%

347 NT3 Grant 69,359$ 69,359$ 0.06%

049 Pre-School Handicapped 68,115$ 68,115$ 0.05%

516 Bullington Farm 65,593$ 65,593$ 0.05%

805/803/

804/741 Elementary Education Programs 46,415$ 46,415$ 0.04%

085 mClass Reading 3D 42,800$ 42,800$ 0.03%

853 Facility Rental Salaries 21,400$ 21,400$ 0.02%

519 Alcohol Ed Grant 17,478$ 17,478$ 0.01%

704 Public Relations 11,525$ 11,525$ 0.01%

508 Robotics 11,200$ 11,200$ 0.01%

808/580

562Other Programs

each <.01% of total 14,033$ 14,033$ 0.01%

Total by funding 78,649,972$ 28,515,666$ 7,359,955$ 2,705,000$ 8,594,440$ 125,825,033$ 100.00%

HENDERSON COUNTY PUBLIC SCHOOLS

INITIAL BUDGET- EXPENDITURES BY PROGRAM

2017-18

BE IT RESOLVED by the Board of Education of the Henderson County Public Schools:

Section 1 - The following amounts are hereby appropriated for the operation of the Henderson

County Public Schools in the State Public School Fund for the fiscal year beginning July 1, 2017

and ending June 30, 2018:

Prior Year 2017-2018

Instructional Services: Initial Budget Initial

5100 Regular Instructional Services 46,839,457$ 48,043,971$

5200 Special Populations Services 11,632,588$ 12,132,976$

5300 Alternative Programs and Services 4,782,776$ 2,504,525$

5400 School Leadership Services 3,691,801$ 4,413,300$

5800 School-Based Support Services 4,192,453$ 4,391,517$

Total Instructional Services 71,139,075$ 71,486,289$

System-Wide Support Services:

6100 Support and Development Services 64,863$ 48,458$

6200 Special Population Support and Development Services 205,692$ 145,484$

6300 Alternative Programs and Services Support and Development Services -$ 13,808$

6400 Technology Support Services 687,501$ 691,358$

6500 Operational Support Services 4,553,754$ 5,073,734$

6600 Financial and Human Resource Services 500,504$ 508,844$

6700 Accountability Services 64,306$ 74,045$

6800 System-Wide Pupil Support Services 65,036$ 67,322$

6900 Policy, Leadership and Public Relations Services 588,041$ 491,151$

Total System-Wide Support Services 6,729,697$ 7,114,204$

Ancillary Services:

7200 Nutrition Services 94,463$ 49,479$

Total Ancillary Services 94,463$ 49,479$

Total State Public School Fund Appropriation 77,963,235$ 78,649,972$

Section 2 - The following revenues are estimated to be available to the State Public School Fund

for the fiscal year beginning July 1, 2017 and ending June 30, 2018:

3100 State Sources 77,396,919$ 78,074,828$

3200 State Sources - Textbooks 566,316$ 575,144$

Total State Public School Fund Revenues 77,963,235$ 78,649,972$


County Public Schools in the Local Current Expense Fund for the fiscal year beginning July 1, 2017




5100 Regular Instructional Services 8,416,298$ 9,445,330$

5200 Special Populations Services 983,221$ 984,503$

5300 Alternative Programs and Services 150,860$ 99,027$

5400 School Leadership Services 1,799,130$ 2,117,881$

5500 Co-Curricular Services 576,840$ 702,870$

5800 School-Based Support Services 905,124$ 833,037$





6300 Alternative Programs and Services Support and Development Services 170$ 49,319$


6500 Operational Support Services 7,530,227$ 7,188,451$

6600 Financial and Human Resource Services 1,451,554$ 999,260$


6800 System-Wide Pupil Support Services 17,381$ 57,082$


Total System-Wide Support Services 10,777,771$ 10,485,172$

Ancillary Services:

7200 Nutrition Services 197,756$ 200,180$


Non-Programmed Charges:

8100 Payments to Other Governmental Units 1,068,000$ 1,200,000$

Total Non-Programmed Charges 1,068,000$ 1,200,000$

Total Local Current Expense Fund Appropriation 24,875,000$ 26,068,000$

Section 4 - The following revenues are estimated to be available to the Local Current Expense

Fund for the fiscal year beginning July 1, 2017 and ending June 30, 2018:

3200 Other State Allocations -$ -$

4100 County Appropriation 24,320,000$ 25,513,000$

4400 Local Sources 555,000$ 555,000$

4900 Fund Balance Appropriated -$ -$

Total Local Revenue 24,875,000$ 26,068,000$

Total Local Current Expense Fund Revenues 24,875,000$ 26,068,000$


County Public Schools in the Other Restricted Funds for the fiscal year beginning July 1, 2017




5100 Regular Instructional Services 856,860$ 477,932$

5200 Special Populations Services 540,793$ 672,151$

5300 Alternative Programs and Services 153,546$ 158,693$

5400 School Leadership Services 9,904$ 9,904$

5500 Co-Curricular Services 16,000$ 12,200$






6300 Alternative Programs and Services Support and Development Services 431$ 646$


6500 Operational Support Services (107,090)$ 109,317$




Total System-Wide Support Services 285,962$ 947,838$

Ancillary Services:

7100 Community Services 38,432$ 39,013$



8400 Payments to Other Governmental Units -$ 4,500$

Total Non-Programmed Charges -$ 4,500$

Total Other Restricted Funds Appropriation 2,102,897$ 2,447,665$

Section 6 - The following revenues are estimated to be available to The Other Restricted

Funds for the fiscal year beginning July 1, 2017 and ending June 30, 2018:

3200 State Sources 49,000$ 59,491$

3700 Federal Sources-Restricted 746,156$ 661,551$

3800 Other Federal-ROTC 180,000$ 230,600$

4200 Local -Tuition/Fees 72,653$ 73,800$

4400 Local-Unrestricted 166,896$ 142,695$

4800 Local-Restricted 850,622$ 718,595$

4900 Fund Balance Appropriated 37,570$ 560,933$

Total Revenue 2,102,897$ 2,447,665$

Total Other Restricted Funds Revenues 2,102,897$ 2,447,665$


County Public Schools in the Federal Grants Fund for the fiscal year beginning July 1, 2017 and

ending June 30, 2018:



5100 Regular Instructional Services 571,297$ 560,700$

5200 Special Populations Services 2,793,388$ 2,673,685$

5300 Alternative Programs and Services 3,379,061$ 3,209,103$






6300 Alternative Programs and Services Support and Development Services364,912$ 115,952$

6400 Technology Support Services -$ -$

6500 Operational Support Services 185,314$ 15,000$


Total System-Wide Support Services 1,017,050$ 459,357$


8100 Payments to Other Governmental Units 139,675$ 278,110$

8200 Unbudgeted Funds -$ -$

Total Non-Programmed Charges 139,675$ 278,110$

Total Federal Grants Appropriation 8,084,325$ 7,359,955$

Section 8 - The following revenues are estimated to be available to the Federal Grants Fund

for the fiscal year beginning July 1, 2017 and ending June 30, 2018:

3600 Federal Sources 8,084,325$ 7,359,955$

Total Federal Grants Fund Revenues 8,084,325$ 7,359,955$


County Public Schools in the Enterprise Fund for the fiscal year beginning July 1, 2017 and ending

June 30, 2018:


Child Nutrition Program: Initial Budget Initial

7200 Ancillary Services:

Nutrition Services 7,113,247$ 7,043,588$

Total Ancillary Services 7,113,247$ 7,043,588$

8100 Non-Programmed Charges:

Payments to Other Governmental Units 450,000$ 366,000$


Total Child Nutrition Appropriation 7,563,247$ 7,409,588$

Child Care Program:

7100 Ancillary Services:

Community Services 1,191,092$ 1,159,852$

Total Ancillary Services 1,191,092$ 1,159,852$

8100 Non-Programmed Charges:

Payments to Other Governmental Units 25,000$ 25,000$


Total Child Care Program Appropriation 1,216,092$ 1,184,852$

Total Enterprise Fund Appropriation 8,779,339$ 8,594,440$

Section 10 - The following revenues are estimated to be available to the Enterprise Fund for the

fiscal year beginning July 1, 2017 and ending June 30, 2018:

Child Nutrition Program:

3800 Federal Sources-USDA 5,345,000$ 5,507,388$

4300 Local Sources-Sales 1,857,000$ 1,681,200$

4400 Interest 21,000$ 16,000$

4800 Indirect Cost Not Charged 250,000$ 160,000$

4900 Fund Balance Appropriated/Fund Transfer 90,247$ 45,000$

Total Child Nutrition Revenues 7,563,247$ 7,409,588$

Child Care Program:

3700 Federal Sources-Other 30,000$ 26,000$

4200 Tuition and Fees 1,112,800$ 1,158,352$

4400 Local Sources-Unrestricted 600$ 500$

4900 Fund Balance Appropriated 72,692$ -$

Total Child Care Revenues 1,216,092$ 1,184,852$

Total Enterprise Fund Revenues 8,779,339$ 8,594,440$

Section 11 - The following amounts are hereby appropriated for the operation of Henderson

County Public Schools in the Capital Outlay Fund for the fiscal year beginning July 1, 2017 and

ending June 30, 2018:


Capital Outlay Fund: Initial Budget Initial

5100 Regular Instructional Services-Equipment 600,000$ 600,000$

6400 Technology Support Services 30,000$ -$

6500 Operational Support Services 80,000$ -$

9000 Capital Outlay-Land/Buildings 890,000$ 2,105,000$

Total Capital Outlay Fund Appropriation 1,600,000$ 2,705,000$

Section 12 - The following revenues are estimated to be available to the Capital Outlay Fund for

the fiscal year beginning July 1, 2017 and ending June 30, 2018:

4100 County Appropriation 1,600,000$ 2,600,000$

4900 Fund Balance Appropriated -$ 105,000$

Total Capital Outlay Fund Revenues 1,600,000$ 2,705,000$

Section 13 - All appropriations shall be paid first from revenues restricted as to use, and second

from general unrestricted revenues.

Section 14 - The Superintendent is hereby authorized to transfer appropriations within a fund

under the following conditions:

A. Amounts may be transferred between sub-functions and objects

of expenditure within a function without limitations and without a

report to the Board of Education being required.

B. He may transfer amounts not to exceed $5,000 between functions of

the same fund with a report on such transactions being required at the

next meeting of this Board of Education.

Section 15 - All locally-funded employees will receive salary increases consistent with their

classification equal to those increases as implemented for State Public School Fund employees.

Section 16 - Copies of the Budget Resolution shall be immediately furnished to the Superintendent

and Chief Finance Officer for direction in carrying out their duties.

Adopted this 10th day of October, 2017

henderson county public schools initial budget … county public schools initial budget resolution...

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