st. tammany parish school board final...

St. Tammany Parish School Board

FINAL BUDGET General Fund

Fiscal Year

July 1, 2013 – June 30, 2014

September 11, 2014

General Fund

Budget - Summary

Fiscal Year 2013-2014 Final Budget Original Budget

2013-2014 Difference 2013-2014

Local sources 175,103,344$ 4,084,544$ 171,018,800$

State sources 210,919,055$ (925,830)$ 211,844,885$

Federal sources 469,900$ (64,100)$ 534,000$

Total Revenues 386,492,299$ 3,094,614$ 383,397,685$

Regular education 153,017,330$ 2,077,592$ 150,939,738$

Special education 65,919,500$ 69,185$ 65,850,315$

Vocational education 5,395,000$ (321,100)$ 5,716,100$

Other instructional programs 9,352,645$ (792,775)$ 10,145,420$

Special programs 1,679,627$ (796,088)$ 2,475,715$

Total Instruction 235,364,102$ 236,814$ 235,127,288$

Pupil support 22,529,383$ (220,117)$ 22,749,500$

Staff support 10,021,500$ (427,200)$ 10,448,700$

General administration 6,984,662$ 294,954$ 6,689,708$

School administration 23,866,199$ 307,500$ 23,558,699$

Business administration 2,399,962$ (15,703)$ 2,415,665$

Operation & maintenance 38,131,200$ 597,380$ 37,533,820$

Student transportation 33,939,100$ (689,675)$ 34,628,775$

Central services 6,206,263$ (408,812)$ 6,615,075$

Total Support Services 144,078,269$ (561,673)$ 144,639,942$

Food services 27,000$ -$ 27,000$

Community services 1,290,360$ (186,640)$ 1,477,000$

Facilities and Acquisition 603,415$ 195,910$ 407,505$

Total Other Expenditures 1,920,775$ 9,270$ 1,911,505$

Total Expenditures: 381,363,146$ (315,589)$ 381,678,735$

Debt Service (403,468)$ (11,218)$ (392,250)$

Fund Transfers In 1,239,663$ (191,637)$ 1,431,300$

Fund Transfers Out (2,758,000)$ -$ (2,758,000)$

Total Other Sources (Uses) (1,921,805)$ (202,855)$ (1,718,950)$

Revenue Over Expenditures 3,207,348$ 3,207,348$ -$

Beginning Fund Balance 55,208,959$ 9,514,523$ 45,694,436$

Ending Fund Balance 58,416,307$ 12,721,871$ 45,694,436$

Fund Balance Summary:

Committed to Improve Bond Rating 20,854,282$ -$ 20,854,282$

Assigned for Local Priorities 37,562,025$ 12,721,871$ 24,840,154$

Unassigned -$ -$ -$

Total Fund Balance 58,416,307$ 12,721,871$ 45,694,436$

Revenues:

Expenditures:

Instruction:

Supporting Services:

Other Expenditures:

Other Sources (Uses):

1

2013-2014Percent of Total

Budget

S Salaries 218,864,457$ 56.92%

TR Teacher Retirement 49,792,000$ 12.95%

GI Group Insurance 37,808,235$ 9.83%

RET GI Group Insurance- Retirees 17,922,000$ 4.66%

U Utilities 10,418,000$ 2.71%

VO Operation of Vehicles 9,362,000$ 2.43%

SER School Employees Retirement 6,470,855$ 1.68%

MED Medicare 3,731,765$ 0.97%

M Materials & Supplies 3,669,425$ 0.95%

WC Worker's Compensation 3,624,900$ 0.94%

I Property, Liability Insurance 2,864,000$ 0.74%

TCE Tax Collection Expenses 2,770,000$ 0.72%

PS Professional Services 2,421,199$ 0.63%

R&M Building Repair 2,400,000$ 0.62%

TX Textbooks 2,090,000$ 0.54%

EqR Equipment Repair 1,254,800$ 0.33%

SOB School Operational Budget 1,206,000$ 0.31%

SEV Sick Leave Severance Pay 1,159,275$ 0.30%

STC Sales Tax Collection 904,000$ 0.24%

CS Custodial Supplies 895,000$ 0.23%

NBCS National Board Certified Stipends 758,500$ 0.20%

Cnst Contruction 720,000$ 0.19%

HWF Health & Welfare Fund 660,000$ 0.17%

O Other 440,400$ 0.11%

T Travel 419,250$ 0.11%

Ds Debt Service 403,468$ 0.10%

BRnt Rental of Buildings 280,000$ 0.07%

E Equipment 239,000$ 0.06%

SAB Sabbaticals 217,860$ 0.06%

L Library Books 208,000$ 0.05%

OR Other Retirement 155,700$ 0.04%

PD Professional Development 149,000$ 0.04%

Grd Upkeep of Grounds 130,000$ 0.03%

Lic License Fees 51,400$ 0.01%

UNEM Unemployment Compensation 45,600$ 0.01%

SS Social Security 18,525$ 0.00%

Total of Operations 384,524,614$ 100%


General Fund Expenditures by Object

2


2013-2014 2013-2014

FINAL ORIGINAL

Revenue from Local Sources BUDGET DIFFERENCE BUDGET

411110 Advalorem Constitutional Tax (3.78 Mills) 6,308,000$ 8,000$ 6,300,000$

411120 Advalorem Additional Support Tax (4.81 Mills) 8,020,000$ 300,000$ 7,720,000$

411121 Advalorem Additional Support Tax (35.27 Mills) 58,800,000$ 2,190,000$ 56,610,000$

411122 Advalorem Additional Support Tax (3.0 Mills) 4,900,000$ (200,000)$ 5,100,000$

411124 Advalorem Construction, Maint, Salaries/Benefits Tax (3.42 Mills) 5,707,000$ 207,000$ 5,500,000$

411140 Up to 1% Collected by Sheriff on Taxes 2,448,000$ 41,550$ 2,406,450$

411160 Advalorem Taxes Penalties and Interest 211,185$ 189,185$ 22,000$

411300 Sales Tax 1966 Collections 41,830,000$ 830,000$ 41,000,000$

411301 Sales Tax 1977 Collections 41,830,000$ 830,000$ 41,000,000$

411360 Sales Tax Penalties and Interest 1,600$ (100)$ 1,700$

413000 Tuition - Summer School/Drivers Education/Com Ed 1,553,500$ 63,500$ 1,490,000$

415000 Interest 396,150$ 40,150$ 356,000$

419100 Rental of Facilities 3,285$ (365)$ 3,650$

419200 Contributions and Donations 12,259$ 12,259$ -$

419910 Fees - Medicaid Services 1,760,000$ (230,000)$ 1,990,000$

419930 Erate 826,690$ 9,690$ 817,000$

419990 Micellaneous 259,225$ (175,775)$ 435,000$

453000 Sale of Supplies/Surplus 236,450$ (30,550)$ 267,000$

Total Revenue from Local Sources 175,103,344$ 4,084,544$ 171,018,800$

Revenue from State Sources

431100 State Public Fund Equalization (MFP) 209,165,180$ (1,534,820)$ 210,700,000$

431150 - Minus School Lunch Fund share of MFP (5,564,457)$ 579,543$ (6,144,000)$

431900 HB 1 Appropriation Unrestricted Revenues 2,478,792$ -$ 2,478,792$

432300 PIP 135,943$ (40,057)$ 176,000$

432900 HB 1 Appropriation Restricted Revenues- Classroom Teachers 2,478,793$ -$ 2,478,793$

432550 Textbooks, Library, Etc. - Non-Public Schools 192,715$ 1,215$ 191,500$

438100 Revenue Sharing - Constitutional Tax (Net) 149,699$ (3,501)$ 153,200$

438150 Revenue Sharing - Other Taxes 1,841,598$ 77,598$ 1,764,000$

439100 Employer Contribution - Teacher Retirement (for PIP) 40,792$ (5,808)$ 46,600$

Total Revenue from State Sources 210,919,055$ (925,830)$ 211,844,885$

Revenue from Federal Sources

443300 ROTC Training 469,900$ (64,100)$ 534,000$

Total Revenue from Federal Sources 469,900$ (64,100)$ 534,000$

Total Revenue 386,492,299$ 3,094,614$ 383,397,685$

Other Sources of Funds

Interfund Transfers

452100 Recovery of Indirect Costs 1,022,594$ (192,406)$ 1,215,000$

452205 From School Lunch Fund 217,069$ 769$ 216,300$

Total Other Sources of Funds 1,239,663$ (191,637)$ 1,431,300$

Total Revenue & Other Sources of Funds 387,731,962$ 2,902,977$ 384,828,985$

3


2013-2014 2013-2014

#EMP FINAL DIFFERENCE #EMP ORIGINAL

BUDGET BUDGET

Expenditures

1000 Instruction

1100 Regular Education Programs

1100-500000 M School Instructional Budgets 2,000,000$ (500,000)$ 2,500,000$

1100-512300 S Salaries - Day by Day Substitutes 2,464,000$ 139,000$ 2,325,000$

1100-514000 SAB Salaries - Sabbatical Leave 3.0 110,460$ 110,460$ 0.0 -$

1100-521000 GI Group Insurance 16,850,255$ 1,700,255$ 15,150,000$

1100-521001 HWF Health & Welfare Fund 660,000$ -$ 660,000$

1100-522000 SS Social Security 6,475$ 975$ 5,500$

1100-522500 MED Medicare 1,298,440$ 18,440$ 1,280,000$

1100-523100 TR Teacher Retirement 24,770,000$ 290,000$ 24,480,000$

1100-523300 SER School Employees Retirement 22,000$ (3,000)$ 25,000$

1100-523900 OR Other Retirement 500$ 300$ 200$

1100-525000 UNEM Unemployment Compensation 12,000$ (32,000)$ 44,000$

1100-526000 WC Worker's Compensation 1,200,000$ (843,000)$ 2,043,000$

1100-527000 RET GI Group Ins. - Retirees 7,591,000$ 1,191,000$ 6,400,000$

1100-528000 SEV Sick Leave Severance Pay 450,000$ -$ 450,000$

1101-561000 M Instructional Discretionary and Budget Overage 100,000$ (65,938)$ 165,938$

1105-511200 S Salaries - Kindergarten Teachers 132.0 7,196,000$ (107,000)$ 134.0 7,303,000$

1105-515000 NBCS National Board Certified Stipends - Kindergarten Teachers 35,000$ -$ 35,000$

1110-511200 S Salaries - Elementary Teachers 1262.0 60,802,000$ (156,000)$ 1264.0 60,958,000$

1110-515000 NBCS National Board Certified - Elementary Teachers 230,000$ -$ 230,000$

1111-558200 T Travel - Fine Arts Teachers 10,000$ -$ 10,000$

1114-558200 T Travel - Resource Helping Teachers 500$ -$ 500$

1118-564200 TX Textbooks 1,900,000$ -$ 1,900,000$

1118-589500 TX Textbooks- Non-public 190,000$ -$ 190,000$

1130-511200 S Salaries - Secondary Teachers 468.0 24,970,000$ 334,000$ 458.0 24,636,000$

1130-515000 NBCS National Board Certified Stipends - Secondary Teachers 90,000$ -$ 90,000$

1135-512300 S Music & Art Substitutes 500$ -$ 500$

1135-561000 M Music & Art Supplies 12,300$ -$ 12,300$

1136-515000 S Arts in Education Stipends 500$ -$ 500$

1136-561000 M Arts in Education Supplies 2,500$ -$ 2,500$

1138-515000 S DBAE Team Services Stipends 30,000$ -$ 30,000$

1140-561000 M Advanced Placement 10,000$ -$ 10,000$

1141-558200 T Travel - Foreign Language Teachers 2,900$ 100$ 2,800$

Total - Instruction - Regular 1865.0 153,017,330$ 2,077,592$ 1856.0 150,939,738$

1200 Special Education Programs

1200-514000 SAB Salaries - Sabbatical Leave 2.0 87,400$ 17,385$ 2.0 70,015$

1200-515000 NBCS National Board Certified Stipends - Special Ed 115,000$ -$ 115,000$

1200-521000 GI Group Insurance 7,500,000$ (703,000)$ 8,203,000$

1200-522000 SS Social Security 400$ (100)$ 500$

1200-522500 MED Medicare 575,000$ 25,000$ 550,000$


1200-523300 SER School Employees Retirement 17,300$ 800$ 16,500$

1200-523900 OR Other Retirement -$ (5,000)$ 5,000$

1200-525000 UNEM Unemployment 1,300$ -$ 1,300$

1200-526000 WC Worker's Compensation 500,000$ (417,000)$ 917,000$

1200-527000 RET GI Group Ins. - Retirees 3,500,000$ -$ 3,500,000$

1200-528000 SEV Sick Leave Severance Pay 246,000$ 149,000$ 97,000$

1210-512300 S Salaries Day by Day Substitutes 275,000$ 2,000$ 273,000$

1210-515000 S Special Education - Other Stipends 10,500$ 500$ 10,000$

1210-532000 PS Special Education - Out of district fees 70,000$ 60,000$ 10,000$

1210-558200 T Travel - Other Teachers & Therapists 104,000$ 4,000$ 100,000$

1210558300 T Special Education Supervisor - Auto Allowance 3,600$ 3,600$ -$

1211-511200 S Salaries - Classroom Teachers 346.0 17,970,000$ (296,000)$ 341.0 18,266,000$

1211-511500 S Salaries - Classroom Paraprofessionals 369.0 8,879,000$ 1,368,000$ 290.0 7,511,000$

1214-511200 S Salaries - Adaptive Physical Education Teacher 18.0 970,000$ (17,000)$ 18.0 987,000$

1216-511200 S Salaries - Preschool Classroom Teacher 47.0 2,355,000$ (32,000)$ 45.0 2,387,000$

1216-511500 S Salaries - Paraprofessionals - Preschool Classrooms 78.0 1,873,000$ (427,000)$ 92.0 2,300,000$

1220-511200 S Salaries - Gifted & Talented Teachers 181.0 9,700,000$ (21,000)$ 180.0 9,721,000$

1220-515000 S Gifted Stipends 10,000$ -$ 10,000$

1220-558200 T Travel - Gifted & Talented 20,000$ -$ 20,000$

1221-561000 M Talented Materials 10,000$ -$ 10,000$

Total - Special Education 1039.0 65,919,500$ 69,185$ 966.0 65,850,315$

4


2013-2014 2013-2014


BUDGET BUDGET

1300 Career and Technical ( Formerly Vocational Education) Programs

1300-512300 S Salaries - Day by Day Substitutes 4,000$ (1,000)$ 5,000$

1300-521000 GI Group Insurance 450,000$ (95,000)$ 545,000$

1300-522000 SS Social Security 100$ -$ 100$

1300-522500 MED Medicare 47,100$ (1,100)$ 48,200$

1300-523100 TR Teacher Retirement 848,000$ (92,000)$ 940,000$

1300-523900 OR Other Retirement 28,000$ (2,000)$ 30,000$



1300-527000 RET GI Group Ins. - Retirees 400,000$ -$ 400,000$


1300-543000 EqR Maintenance Services 1,000$ -$ 1,000$

1300-558200 T Travel - Vocation Ed. Teachers 13,600$ 600$ 13,000$

1300-561000 M Materials & Supplies 100,000$ -$ 100,000$

1310-511200 S Salaries - Agriculture Teachers 14.0 984,000$ 2,800$ 14.0 981,200$

1340-511200 S Salaries - Family Consumer Science Teachers (Home Economics) 18.0 875,000$ (51,300)$ 19.0 926,300$

1350-511200 S Salaries - Industrial Arts Teachers 6.0 334,000$ (6,600)$ 6.0 340,600$

1360-511200 S Salaries - Business, COE, & DE Teachers 23.0 1,225,000$ (52,000)$ 24.0 1,277,000$

1360-515000 NBCS National Board Certified Stipends - Business, COE, & DE 10,000$ -$ 10,000$

Total - Career and Technical Programs 61.0 5,395,000$ (321,100)$ 63.0 5,716,100$

1400 Other Instructional Programs



1400-522500 MED Medicare 83,000$ (2,100)$ 85,100$

1400-523100 TR Teacher Retirement 1,578,000$ (42,000)$ 1,620,000$





1400-528000 SEV Sick Leave Severance Pay 8,700$ 700$ 8,000$

1410-515000 S Stipends - Extra Curricular 300,000$ 2,000$ 298,000$

1420-515000 S Stipends - Athletics 1,795,000$ (35,000)$ 1,830,000$

1420-532000 PS Other Athletic Contract Services 105,000$ (3,000)$ 108,000$

1440-511200 S Salaries - Driver Ed. Teachers 1.0 61,300$ 1,300$ 1.0 60,000$

1440-543000 VO Operation of Driver Ed. Vehicles 2,000$ -$ 2,000$

1450-511200 S Salaries - ROTC Instructors 16.0 1,183,000$ 10,000$ 16.0 1,173,000$

1470-511200 S Summer School - Teachers 214,000$ (100,000)$ 314,000$

1470-511400 S Summer School - Clerical 5,200$ 5,200$ -$

1470-561000 M Summer School - Supplies 500$ (5,520)$ 6,020$

1471-511200 S Summer School Remediation - LEAP - Teachers 1,050$ -$ 1,050$

1471-561000 M Summer School Remediation - LEAP - Supplies 198,950$ -$ 198,950$

1480-511200 S Salaries - Teachers - Alternative School 16.0 835,000$ (58,950)$ 17.0 893,950$

1480-511500 S Salaries- Aides - Alternative School 3.0 72,500$ 2,000$ 3.0 70,500$

1480-511900 S Salaries - Teachers - Virtual School -$ (80,000)$ 80,000$

1480-515000 S AED Stipends - Alternative School 1,000$ -$ 1,000$

1480-532000 PS Virtual School Contract Services 9,500$ (90,500)$ 100,000$

1480-553000 U Telephone - Alternative School 700$ (300)$ 1,000$

1480-561000 M Materials and Supplies - Alternative School/Virtual School 68,000$ (76,500)$ 144,500$

1490-511200 S Salaries- Grades 7-8 (YES), WIN, JAG Teachers 13.5 645,000$ (48,500)$ 14.5 693,500$

1490-511500 S Salaries - Aides - In School Suspension 31.0 775,000$ 2,800$ 31.0 772,200$

1492-512300 S Substitutes - School to Work (STW) 3,400$ 400$ 3,000$

1492-515000 S Stipends - STW 18,200$ (400)$ 18,600$

1492-532000 PS Contract Services - STW 130,000$ -$ 130,000$

1492-558200 T Travel - STW 3,750$ -$ 3,750$

1492-561000 M Materials - STW 5,000$ -$ 5,000$

1493-511200 S Salaries - Sat. Detention Teachers 33,000$ (6,000)$ 39,000$

1494-561000 M Materials & Supplies - In School Suspension 2,250$ 250$ 2,000$

1495-512300 S Testing - Substitutes 1,000$ -$ 1,000$

1495-515000 S Testing - Stipends 5,000$ -$ 5,000$

1495-532000 PS Testing - Contracted Services 1,000$ -$ 1,000$

1495-561000 M Testing - Materials 15,000$ -$ 15,000$

1496-512300 S Response to Intervention (RTI) - Substitutes 1,900$ (1,100)$ 3,000$

1496-515000 S RTI - Stipends 7,600$ 600$ 7,000$

1496-561000 M RTI - Materials & Supplies 20,500$ 500$ 20,000$

Total - Other Instructional 80.5 9,352,645$ (792,775)$ 82.5 10,145,420$

5


2013-2014 2013-2014


BUDGET BUDGET

1500 Special Programs

1500-515000 NBCS National Board Certified Stipends - Title I Teachers 23,500$ 3,500$ 20,000$


1500-522000 SS Social Security 1,000$ (2,000)$ 3,000$

1500-522500 MED Medicare 14,000$ (11,000)$ 25,000$






1510-511200 S Salaries - Title I Teachers (One Time Stipend) 11,300$ (2,150)$ 13,450$

1510-511500 S Salaries - Title I Aides (One Time Stipend) 13,000$ 13,000$ -$

1520-511200 S Salaries - ESL Teachers 7.0 399,000$ 56,160$ 6.0 342,840$

1520-511500 S Salaries - ESL Aides 0.5 7,800$ (342,200)$ 9.0 350,000$

1520-558200 T Travel - ESL Teachers 7,200$ (14,800)$ 22,000$

1520-561000 M ESL Materials 9,850$ -$ 9,850$

1530-511100 S Salaries - Pre-Kindergarten Supervisor 1.0 74,800$ 775$ 1.0 74,025$

1530-511200 S Salaries - Pre-Kindergarten Teachers 2.0 120,147$ 23,697$ 1.0 96,450$

1530-511500 S Salaries - Pre-Kindergarten Aides 2.5 79,030$ (42,270)$ 4.5 121,300$

1590-515000 S Homebound Teacher Stipends 236,000$ (39,000)$ 275,000$

1590-532000 PS Virtual Academy Contractual Services 3,500$ (1,500)$ 5,000$

Total - Special Programs 13.0 1,679,627$ (796,088)$ 21.5 2,475,715$

TOTAL - INSTRUCTION 3058.5 235,364,102$ 236,814 2989.0 235,127,288$

2000 Support Services Programs

2100 Pupil Support Services


2100-522000 SS Social Security 1,000$ -$ 1,000$

2100-522500 MED Medicare 196,000$ 9,000$ 187,000$


2100-523900 OR Other Retirement 53,000$ 33,000$ 20,000$



2100-527000 RET GI Group Ins. -Retirees 700,000$ -$ 700,000$


2112-511100 S Salaries - Child Welfare - Supervisor/Coordinator 2.0 197,500$ 1,500$ 2.0 196,000$

2112-511400 S Clerical - Supervisor. Of Child Welfare 4.0 118,000$ (4,000)$ 4.0 122,000$

2112-558200 T Travel - Supervisor. Of Child Welfare 7,200$ -$ 7,200$

2113-511300 S Salaries - Social Workers 15.5 980,000$ -$ 15.5 980,000$

2122-511300 S Salaries - Guidance Counselors 63.0 3,700,000$ (50,000)$ 64.0 3,750,000$

2122-515000 NBCS National Board Certified Stipends 150,000$ -$ 150,000$

2129-511100 S Salaries - 504 Coordinator 1.0 80,100$ 800$ 1.0 79,300$

2129-558200 T Travel - 504 500$ -$ 500$

2129-561000 M Materials - 504 15,000$ -$ 15,000$

2134-511400 S Clerical Salaries - Nurses 1.0 28,000$ -$ 1.0 28,000$

2134-511800 S Salaries - Nurses 19.0 1,007,438$ 51,438$ 19.0 956,000$

2134-553000 U Nurses Pagers 100$ (1,100)$ 1,200$

2134-558200 T Travel - Nurses 8,000$ (8,000)$ 16,000$

2134-561000 M Materials & Supplies - Nurses 15,000$ -$ 15,000$

2139-589000 O Student Drug Testing 26,500$ 1,500$ 25,000$

2141-511300 S Salaries - Psychologists Supervision 1.0 66,045$ 745$ 1.0 65,300$

2142-511300 S Salaries- Psychologists 14.0 940,000$ 90,000$ 14.0 850,000$

2144-511300 S Salaries - Mental Health Providers (MHPs) 170,000$ (5,000)$ 175,000$

2145-511300 S Salaries - Educational Diagnosticians - Pupil Appraisal 14.0 967,000$ 17,000$ 14.0 950,000$

2145-511400 S Salaries - Clerical - Pupil Appraisal 6.0 208,000$ 4,000$ 6.0 204,000$

2145-553000 O Telephone and Postage - Pupil Appraisal 1,800$ 200$ 1,600$

2145-558200 T Travel - Pupil Appraisal 5,000$ -$ 5,000$

2145-561000 M Instructional Materials - Pupil Appraisal 26,000$ -$ 26,000$

2145-561001 M Office Supplies - Pupil Appraisal 17,200$ 200$ 17,000$

2152-511300 S Salaries - Speech Therapists 110.0 5,935,000$ 157,000$ 107.0 5,778,000$

2154-511900 S Salaries - Interpretive Services 9.0 228,000$ (52,000)$ 11.0 280,000$

2161-511300 S Salaries - Occupational Therapists (1/2 Salary) 7.5 572,000$ 19,000$ 7.5 553,000$

2166-511300 S Salaries - Physical Therapists 4.0 153,000$ 5,600$ 4.0 147,400$

Total - Pupil Support Services 271.0 22,529,383$ (220,117)$ 271.0 22,749,500$

6


2013-2014 2013-2014


BUDGET BUDGET

2200 Instructional Staff Services

2200-515000 NBCS National Board Certified Stipends 35,000$ -$ 35,000$



2200-522500 MED Medicare 79,200$ 2,200$ 77,000$

2200-523100 TR Teacher Retirement 1,598,000$ -$ 1,598,000$

2200-523300 SER School Employees Retirement 1,200$ (900)$ 2,100$

2200-523900 OR Other Retirement 400$ 400$ -$




2200-528000 SEV Sick Leave Severance Pay 75,000$ (25,000)$ 100,000$

2211-511100 S Salaries - Supervisors of Instruction 7.5 650,000$ (154,000)$ 8.5 804,000$

2211-511400 S Salaries - Clerical - Instruction 5.0 166,000$ (29,000)$ 6.0 195,000$

2211-558200 T Travel - Instruction 15,000$ -$ 15,000$

2212-511100 S Salaries - Supervisor & Assistants - Special Education 3.0 277,000$ 27,000$ 3.0 250,000$

2212-511400 S Salaries - Clerical - Special Education 4.0 120,000$ 21,000$ 3.0 99,000$

2212-558200 T Travel - Special Education 1,000$ -$ 1,000$

2213-511100 S Salaries - Special Education Coordinators 7.0 446,000$ (20,100)$ 7.0 466,100$

2220-511100 S Salaries - Testing Coordinator 1.0 81,000$ 1,700$ 1.0 79,300$

2220-511300 S Salaries - Curriculum Specialists 9.5 676,000$ (14,000)$ 9.5 690,000$

2220-511400 S Salaries - Clerical - Curriculum Specialists/Testing 2.0 71,000$ 4,800$ 2.0 66,200$

2220-558200 T Travel - Curriculum Specialists 15,000$ -$ 15,000$

2220-561000 M Materials & Supplies - Curriculum Specialists 15,000$ -$ 15,000$

2221-515000 S Curriculum Development - Stipends 57,000$ -$ 57,000$

2221-561000 M Curriculum Development - Supplies 18,000$ -$ 18,000$

2222-558200 T Travel - Testing 1,000$ -$ 1,000$

2231-500000 PD Conferences, Workshops, Staff Development 90,000$ -$ 90,000$

2234-511100 S Salaries - Early Childhood Coordinator 0.5 38,000$ 1,100$ 0.5 36,900$

2234-511200 S Salaries - Early Childhood Teachers 7,000$ 7,000$ -$

2234-511300 S Salaries - Early Childhood Counselors 13,000$ 13,000$ -$

2234-511400 S Salaries - Early Childhood Clerical 700$ 700$ -$

2239-511400 S Salaries - Instr. Tech Clerical 1.0 55,000$ 22,600$ 1.0 32,400$

2239-511900 S Salaries - Instr. Tech. Computer Coordinator. 1.0 82,500$ 800$ 1.0 81,700$

2239-515000 S Stipends Training - Instructional Technology 41,000$ (5,000)$ 46,000$

2239-532000 PS Contract Services - Instructional Technology 75,000$ -$ 75,000$

2239-558200 T Travel - Instructional Technology 8,000$ -$ 8,000$

2239-561000 M Materials - Instructional Technology 40,000$ -$ 40,000$

2241-500000 PD Teacher Induction Program 55,000$ 10,000$ 45,000$

2242-561000 PD Professional Development M&S - HR 4,000$ -$ 4,000$

2252-511200 S Salaries - Librarians 43.0 2,380,000$ (11,300)$ 43.0 2,391,300$

2252-511500 S Salaries - Library Aides 21.0 450,000$ 19,700$ 21.0 430,300$

2252-514000 SAB Salaries - Sabbatical Leave 1.0 20,000$ 20,000$ 0.0 -$

2252-564100 L Library Books 208,000$ -$ 208,000$

2259-511800 S CH13 - Director, Coordinator, Technician 3.0 209,000$ 2,500$ 3.0 206,500$

2259-511900 S CH13 - Production Specialists 4.0 276,000$ 5,300$ 4.0 270,700$

2259-532000 PS CH 13 - Contract Services 16,000$ -$ 16,000$

2259-558200 T CH 13 - Travel 2,400$ (1,400)$ 3,800$

2259-561000 M CH 13 - Materials and Equipment 44,000$ (300)$ 44,300$

2290-544200 E Rental of Equipment - Other Instructional Staff 3,000$ -$ 3,000$

2291-511500 S Salaries - Cafeteria Monitors 100,000$ (20,000)$ 120,000$

2291-561000 M Parent Volunteers 2,500$ -$ 2,500$

Total - Instructional Staff Services 113.5 10,021,500$ (427,200)$ 113.5 10,448,700$

2300 General Administration



2300-522500 MED Medicare 15,000$ -$ 15,000$

2300-523100 TR Teacher Retirement 356,000$ -$ 356,000$


2300-526000 WC Worker's Compensation 38,000$ -$ 38,000$


2300-528000 SEV Vacation/Sick Leave Severance Pay 45,075$ 36,575$ 8,500$

2311-511100 S School Board Members 15.0 145,200$ -$ 15.0 145,200$

2311-531900 PS Appraisals, Consultants, Etc. 155,000$ -$ 155,000$

2311-533200 PS Legal Services 415,000$ 57,000$ 358,000$

2311-533300 PS Audit Fees 39,000$ (5,000)$ 44,000$

7


2013-2014 2013-2014


BUDGET BUDGET

2311-552500 I Bonding of Employees 4,000$ -$ 4,000$

2311-554000 O Advertising 33,000$ 3,000$ 30,000$

2311-558200 T Travel - School Board Members 40,000$ 20,000$ 20,000$

2311-581000 O School Board Dues, Fees, Etc. 50,000$ -$ 50,000$

2315-531300 TCE Pension Funds - Fees Tax Collection 2,720,000$ 227,000$ 2,493,000$

2315-531400 STC Sales Tax Collection Fees 900,000$ -$ 900,000$

2315-531900 STC Rebate to Tax Fee Shopping 4,000$ -$ 4,000$

2315-573000 TCE Equipment For Assessor's Office 50,000$ (5,000)$ 55,000$

2321-511100 S Salary - Superintendent 1.0 188,319$ 774$ 1.0 187,545$

2321-511400 S Salaries - Clerical - Superintendent 2.0 110,900$ 900$ 2.0 110,000$

2321-558200 T Travel - Superintendent 5,200$ 500$ 4,700$

2321-558300 T Auto Allowance - Superintendent 14,400$ -$ 14,400$

2321-589000 O Other Expenses - Superintendent 1,300$ -$ 1,300$

2324-511100 S Salaries - Assistant Superintendents 2.0 272,811$ 1,548$ 2.0 271,263$

2324-511400 S Salaries - Clerical - Assistant Superintendents 3.0 110,650$ 1,150$ 3.0 109,500$

2324-558200 T Travel - Assistant Superintendents 4,000$ -$ 4,000$

2324-558300 T Auto Allowance - Assistant Superintendents 18,000$ -$ 18,000$

2329-511400 S Salaries - Clerical - Administration 6.0 204,500$ 3,900$ 6.0 200,600$

2329-511900 S Salaries - Supervisors/Directors - Administration 4.0 394,307$ 3,007$ 4.0 391,300$

2329-544200 E Rental of Equipment - Administration 55,000$ -$ 55,000$

2329-558200 T Travel - Administration 18,000$ -$ 18,000$

2329-561000 M Office Supplies - Administration 240,000$ -$ 240,000$

2329-561001 M Supplies - Sexual Harrassment 3,500$ -$ 3,500$

2329-581000 O Administrative Fees - Health Insurance 26,000$ -$ 26,000$

Total - General Administration 33.0 6,984,662$ 294,954$ 33.0 6,689,708$

2400 School Administration

2400-512300 S Salaries - Substitutes - Clerical 35,000$ -$ 35,000$

2400-515000 NBCS National Board Certified Stipends 70,000$ 5,000$ 65,000$



2400-522500 MED Medicare 187,000$ 8,000$ 179,000$


2400-523300 SER School Employees Retirement 11,000$ 900$ 10,100$




2410-511100 S Salaries - Principals 56.0 4,870,000$ 170,000$ 56.0 4,700,000$

2410-511400 S Salaries - School Clerical 162.0 4,442,000$ 171,000$ 164.0 4,271,000$

2410-553000 U Cell Phone Allowances 17,000$ -$ 17,000$

2410-581000 PS Southern Association 42,699$ -$ 42,699$

2420-511100 S Salaries - Assistant Principals 79.0 5,573,000$ 273,000$ 73.0 5,300,000$

2490-500000 SOB Operational Budget 1,206,000$ 6,000$ 1,200,000$

2490-511100 S Salaries - Administration Alternative Programs 2.0 177,300$ 1,600$ 2.0 175,700$

Total - School Administration 299.0 23,866,199$ 307,500$ 295.0 23,558,699$

2500 Business Services


2500-522500 MED Medicare 15,000$ (1,000)$ 16,000$

2500-523100 TR Teacher Retirement 313,000$ 11,000$ 302,000$





2510-532000 PS Continuing Education - Business Affairs 5,500$ -$ 5,500$

2510-553006 M Postage 115,000$ -$ 115,000$

2510-558200 T Travel - Business Affairs 2,500$ -$ 2,500$

2511-511100 S Salary - Director 1.0 109,075$ 675$ 1.0 108,400$

2514-511400 S Salaries - Payroll Clerical 6.0 187,200$ 20,300$ 6.0 166,900$

2514-511800 S Salaries - Payroll Accountants 2.0 164,000$ 1,900$ 2.0 162,100$

2515-511400 S Salaries - Accounting Clerical 6.0 190,000$ (3,600)$ 6.0 193,600$

2515-511800 S Salaries - Financial Accountants 3.0 202,127$ 55,727$ 2.0 146,400$

2520-511100 S Salary - Director of Purchasing 1.0 77,600$ 670$ 1.0 76,930$

2520-511400 S Salaries - Buyers/.Clerks - Purchasing 2.0 51,000$ (6,420)$ 2.0 57,420$

2540-511100 S Salary - Director of Graphic Arts 1.0 77,640$ 665$ 1.0 76,975$

2540-511700 S Salaries - Graphic Arts Operators 5.5 181,120$ 15,280$ 5.0 165,840$

2540-543000 EqR Maintenance Services - Graphic Arts 39,000$ (1,000)$ 40,000$

8


2013-2014 2013-2014


BUDGET BUDGET

2540-544200 EqR Rental of Equipment - Graphic Arts 90,200$ (20,300)$ 110,500$

2540-558200 T Travel - Graphic Arts 400$ -$ 400$

2540-561000 M Supplies - printing - Graphic Arts 173,000$ -$ 173,000$

Total - Business Services 27.5 2,399,962$ (15,703)$ 26.0 2,415,665$

2600 Operation & Maintenance of Plant



2600-522500 MED Medicare 142,000$ 2,000$ 140,000$


2600-523300 SER School Employees Retirement 3,121,000$ 32,700$ 3,088,300$


2600-525000 UNEM Unemployment Compensation 8,000$ 3,700$ 4,300$

2600-526000 WC Worker's Compensation 1,000,000$ (506,000)$ 1,506,000$

2600-527000 RET GI Group Ins. - Retirees 1,300,000$ -$ 1,300,000$


2610-511100 S Salaries - Supervisor/Asst. Supervisors/Conservation Specialists 6.0 400,600$ (2,010)$ 6.0 402,610$

2610-511400 S Salaries - Maintenance Clerical 2.0 68,000$ 1,500$ 2.0 66,500$

2620-511601 S Salaries - Custodians 315.0 7,416,000$ 276,900$ 289.0 7,139,100$

2620-511700 S Salaries - Maintenance Dept. 68.0 2,241,000$ (104,300)$ 68.0 2,345,300$

2620-511701 S Salaries - Foremen 11.0 622,000$ (2,900)$ 11.0 624,900$

2620-512300 S Salaries - Substitutes for Custodians 150,000$ -$ 150,000$

2620-542100 PS Garbage Pick up 195,000$ 42,000$ 153,000$

2620-543000 R&M Repair & Upkeep of Buildings 2,400,000$ -$ 2,400,000$

2620-543001 PS Pest Control Services 29,000$ -$ 29,000$

2620-544100 BRnt Rental of Buildings 280,000$ -$ 280,000$

2620-552200 I Property Insurance 2,600,000$ -$ 2,600,000$

2620-558200 T Travel - Maintenance Dept. 2,500$ -$ 2,500$

2620-561000 M Uniforms 10,000$ -$ 10,000$

2620-573000 E Equipment - Maintenance 10,000$ -$ 10,000$

2620-589000 O Miscellaneous 300$ -$ 300$

2621-558200 T Travel - Energy Conservation 1,200$ -$ 1,200$

2621-561000 M Material & Supplies - Energy Conservation 3,000$ -$ 3,000$

2621-581000 O Dues - Energy Conservation 500$ -$ 500$

2622-541100 U Utilities - Water and Sewer 410,000$ 10,000$ 400,000$

2622-553000 U Utilities - Telephone 1,200,000$ -$ 1,200,000$

2622-562100 U Utilities - Natural Gas 256,000$ 6,000$ 250,000$

2622-562200 U Utilities - Electricity 8,195,000$ 1,095,000$ 7,100,000$

2623-542300 CS Custodian Supplies and Equipment 895,000$ -$ 895,000$

2630-542400 Grd Upkeep of Grounds 130,000$ -$ 130,000$

2640-543000 EqR Repair & Upkeep of Equipment 625,000$ -$ 625,000$

2650-543000 VO Vehicle Servicing & Maintenance 600,000$ 50,000$ 550,000$

2661-512300 S School Wide Positive Behavior - Substitutes 3,000$ -$ 3,000$

2661-532000 PS School Wide Positive Behavior - Purchased Services 120,000$ -$ 120,000$

2662-511600 S Security Coordinators 2.0 135,500$ 1,370$ 2.0 134,130$

2662-511601 S Salaries - Security Officers 4.0 127,000$ (26,180)$ 4.0 153,180$

2662-532000 PS School Resource Officers 730,000$ -$ 730,000$

2662-558200 T Travel - Security Coordinator 4,000$ 1,000$ 3,000$

2662-561000 M Material, Supplies, and Equipment - Security Services 1,200$ -$ 1,200$

Total - Operation & Maintenance 408.0 38,131,200$ 597,380$ 382.0 37,533,820$

2700 Student Transportation Services


2700-522000 SS Social Security 2,400$ (1,800)$ 4,200$

2700-522500 MED Medicare 1,022,000$ 711,000$ 311,000$

2700-523100 TR Teacher Retirement 129,000$ -$ 129,000$

2700-523300 SER School Employees Retirement 3,280,000$ (676,000)$ 3,956,000$

2700-523900 OR Other Retirement 4,000$ 4,000$ -$

2700-525000 UNEM Unemployment Compensation 10,000$ -$ 10,000$


2700-527000 RET GI Group Ins. - Retirees 1,500,000$ (200,000)$ 1,700,000$


2700-544200 E Bus Rental 171,000$ 11,000$ 160,000$

2700-561000 O Materials and Supplies 301,000$ -$ 301,000$

2700-581000 M Edulog Fees 20,000$ -$ 20,000$

2700-589000 M Transportation Miscellaneous 62,000$ 6,000$ 56,000$

2710-511100 S Supervisor & Assistants of Transportation 5.0 316,000$ (1,815)$ 5.0 317,815$

9


2013-2014 2013-2014


BUDGET BUDGET

2710-511400 S Salaries - Transportation Clerical 7.0 230,000$ (560)$ 7.0 230,560$

2710-558200 T Travel - Director and Assistants 1,000$ -$ 1,000$

2710-558300 T Operational Allowance - Director 9,000$ -$ 9,000$

2721-511600 S Salaries - Regular Ed. Bus Operators 249.0 6,900,000$ (470,000)$ 289.0 7,370,000$

2721-511601 S Salaries - Operators - ESYP Summer School 134,000$ (44,000)$ 178,000$

2721-512300 S Salaries - Substitute Bus Operators 652,000$ (25,000)$ 677,000$

2721-515000 S Stipends - In Service 5,500$ 500$ 5,000$

2721-551900 PS Student Transportation Fees Special Events 2,200$ -$ 2,200$

2721-552300 I Bus Liability Insurance 260,000$ -$ 260,000$

2721-558300 VO Operational - Regular Ed. Bus Operators 6,200,000$ (620,000)$ 6,820,000$

2721-558301 VO Vehicle Operation - ESYP Summer School 45,000$ (19,000)$ 64,000$

2722-511500 S Salaries - Attendants - ESYP Summer School 172,000$ (8,000)$ 180,000$

2731-511600 S Salaries - Special Ed. Bus Operators 109.0 3,000,000$ 600,600$ 88.0 2,399,400$

2731-558300 VO Operational - Special Ed. Bus Operators 2,500,000$ 518,000$ 1,982,000$

2732-511500 S Salaries - Bus Attendants Special Ed. 126.0 2,641,000$ 159,400$ 124.0 2,481,600$

2790-511500 S Salaries - Bus Attendants LEAP Transportation 12,000$ -$ 12,000$

2790-511600 S Salaries - Bus Operators - LEAP Transportation 42,000$ (158,000)$ 200,000$

2790-558300 VO Operational - Bus Operators - LEAP Transportation 15,000$ (35,000)$ 50,000$

Total - Student Transportation 496.0 33,939,100$ (689,675)$ 513.0 34,628,775$

2800 Central Services



2800-522500 MED Medicare 41,200$ -$ 41,200$


2800-523300 OR Other Retirement 22,000$ -$ 22,000$



2800-528000 SEV Sick Leave Severance Pay 2,500$ 800$ 1,700$

2820-511100 S Salary - Director of Public Information 1.0 90,285$ 665$ 1.0 89,620$

2820-511400 S Salary - Clerical to Director of Public Information 1.0 29,780$ 660$ 1.0 29,120$

2820-511800 S Salary - Communication Specialist 2.0 102,000$ -$ 2.0 102,000$

2820-558200 T Travel - Director of Public Information 5,000$ -$ 5,000$

2820-561000 M Materials, Equip., etc. - Public Information 30,000$ -$ 30,000$

2830-511400 S Salaries - Human Resources Dept. Clerical 14.0 439,200$ 20,100$ 14.0 419,100$

2830-512300 S Recruitment Human Resources - Substitutes 800$ -$ 800$

2830-533000 PS Employee Assistance Program 41,000$ -$ 41,000$

2830-533900 PS Fingerprinting, Testing 61,800$ -$ 61,800$

2830-533901 PS Substitute Program - AESOP 38,000$ -$ 38,000$

2830-534000 PS Imaging Services 60,000$ -$ 60,000$

2830-558200 T Travel - Human Resources Department 15,200$ -$ 15,200$

2830-561001 M Human Resources - Materials 28,600$ -$ 28,600$

2831-511100 S Salary - Supervisors of Human Resources 2.0 199,493$ 1,543$ 2.0 197,950$

2831-511101 S Salary - Human Resources Coordinators 4.0 280,695$ 2,895$ 4.0 277,800$

2833-561000 M Materials & Supplies - Exemplary Employee Attendance 13,000$ -$ 13,000$

2834-561000 M Materials & Supplies - Substitute Training Program 32,175$ -$ 32,175$

2840-534000 PS Contracted Services - Information Technology 50,000$ -$ 50,000$

2840-543000 EqR Maintenance Services - Information Technology 499,600$ -$ 499,600$

2840-558200 T Travel & Training - Information Technology 10,000$ -$ 10,000$

2840-561000 M Supplies - Information Technology 180,000$ -$ 180,000$

2840-581000 Lic License Fees - Information Technology 51,400$ 1,400$ 50,000$

2841-511100 S Salaries - Supervisors Information Technology 3.0 286,190$ 1,990$ 3.0 284,200$

2842-511800 S Salaries - Sys. And Oper. Analysts - Information Technology 6.0 303,530$ (38,440)$ 6.0 341,970$

2844-511900 S Salaries - Operations - Information Technology 4.0 193,640$ 2,370$ 4.0 191,270$

2845-553000 U Communications Network - School Administrative System 339,200$ (60,800)$ 400,000$

2849-511400 S Salaries - Clerical - Information Technology 1.0 34,375$ 495$ 1.0 33,880$

2849-511800 S Salaries - Computer Technicians - Information Technology 13.0 709,500$ 22,010$ 13.0 687,490$

2849-511801 S Salaries - Para Professional Technicians - Information Tech. 16.0 460,000$ (156,000)$ 22.0 616,000$

2849-558200 T Travel - Computer Technicians- Information Technology 25,000$ -$ 25,000$

Total - Central Services 67.0 6,206,263$ (408,812)$ 73.0 6,615,075$

TOTAL - SUPPORT SERVICE EXPENDITURES 1715.0 144,078,269$ (561,673)$ 1706.5 144,639,942$

3100 Food Service Operations

3100-531900 PS Pay School Fees 27,000$ -$ 27,000$

Total - Food Service Operations 27,000$ -$ 27,000$

10


2013-2014 2013-2014


BUDGET BUDGET

3300 Community Service Operations

3300-511200 S Salaries - Community Education 1,000,000$ (189,000)$ 1,189,000$

3300-521000 GI Group Insurance -$ (1,000)$ 1,000$


3300-522500 MED Medicare 13,100$ -$ 13,100$


3300-523300 SER School Employees Retirement 1,210$ 260$ 950$


3306-532000 S LSU COOP. Extension Service 32,000$ -$ 32,000$

3310-515000 S Stipends - Food Preservation 1,000$ -$ 1,000$

3310-561000 M Supplies - Food Preservation 10,400$ 600$ 9,800$

Total - Community Services 1,290,360$ (186,640)$ 1,477,000$

TOTAL - Operation of Non-Instructional 1,317,360$ (186,640)$ 1,504,000$

4500 Facility Acquisition & Construction

4500-511100 S Salaries - Supervisors 2.0 194,350$ 1,325$ 2.0 193,025$

4500-511400 S Salary - Clerical 2.0 65,260$ 1,320$ 2.0 63,940$


4500-522500 MED Medicare 3,725$ 25$ 3,700$



4500-527000 RET GI Group Ins. - Retirees 220,000$ 198,000$ 22,000$

4500-558200 T Travel 8,000$ -$ 8,000$

4500-558300 T Auto Allowance 7,200$ -$ 7,200$

Total - Facility Acquisition & Construction 4.0 603,415$ 195,910$ 4.0 407,505$

TOTAL - Expenditures 4777.5 381,363,146$ (315,589)$ 4699.5 381,678,735$

5000 Other Uses

5100- Debt Service

5100-534000 Ds QSCB Bond Agent Fees 14,135$ 12,885$ 1,250$

5100-583100 Ds QSCB Bond Principal 333,333$ (1,667)$ 335,000$

5100-583200 Ds QSCB Bond Interest 56,000$ -$ 56,000$

5200- Fund Transfers

5200-593202 S To School Lunch Fund (PROP 3) 551,000$ -$ 551,000$

5200-593206 Cnst To Parishwide Construction Fund 720,000$ -$ 720,000$

5200-593213 S To School Lunch Fund (Sales Tax 66) 1,083,000$ -$ 1,083,000$

5200-593214 S To School Lunch Fund (Sales Tax 77) 404,000$ -$ 404,000$

Total - Other Uses 3,161,468$ 11,218$ 3,150,250$

TOTAL - Expenditures & Other Uses 4777.5 384,524,614$ (304,371)$ 4699.5 384,828,985$

Fund Balance

Excess of Revenue & Other Sources

over Expenditures & Other Uses 3,207,348$ 3,207,348 -$

Balance at Beginning of Year 55,208,959$ 9,514,523 45,694,436$

Balance at End of Year 58,416,307$ 12,721,871$ 45,694,436$

Fund Balance Summary:

Committed to Improve Bond Rating 20,854,282$ -$ 20,854,282$

Assigned for Local Priorities 37,562,025$ 12,721,871$ 24,840,154$

Unassigned -$ -$ -$

TOTAL 58,416,307$ 12,721,871$ 45,694,436$

11

st. tammany parish school board final...

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