st. tammany parish school board final...

St. Tammany Parish School Board

FINAL BUDGET General Fund

Fiscal Year

July 1, 2014 – June 30, 2015

September 10, 2015

General Fund

Budget - Summary

Fiscal Year 2014-2015 Final Budget Original Budget

2014-2015 Difference 2014-2015

Local sources 185,118,414$ 4,070,955$ 181,047,459$

State sources 207,879,542$ (1,586,205)$ 209,465,747$

Federal sources 812,884$ 342,984$ 469,900$

Total Revenues 393,810,840$ 2,827,734$ 390,983,106$

Regular education 157,813,650$ 3,006,035$ 154,807,615$

Special education 65,568,940$ (2,137,260)$ 67,706,200$

Vocational education 5,589,450$ 215,450$ 5,374,000$

Other instructional programs 8,019,130$ (770,970)$ 8,790,100$

Special programs 1,913,870$ (1,260,345)$ 3,174,215$

Total Instruction 238,905,040$ (947,090)$ 239,852,130$

Pupil support 23,025,665$ 61,071$ 22,964,594$

Staff support 10,037,159$ (197,869)$ 10,235,028$

General administration 7,805,100$ 721,877$ 7,083,223$

School administration 23,400,444$ (281,015)$ 23,681,459$

Business administration 2,578,935$ 62,800$ 2,516,135$

Operation & maintenance 37,706,760$ (1,512,640)$ 39,219,400$

Student transportation 32,262,134$ (1,209,282)$ 33,471,416$

Central services 7,398,135$ 686,541$ 6,711,594$

Total Support Services 144,214,332$ (1,668,517)$ 145,882,849$

Community services 1,396,030$ 101,480$ 1,294,550$

Facilities and Acquisition 595,455$ (108,035)$ 703,490$

Total Other Expenditures 1,991,485$ (6,555)$ 1,998,040$

Total Expenditures: 385,110,857$ (2,622,162)$ 387,733,019$

Debt Service (390,633)$ 12,835$ (403,468)$

Fund Transfers In 1,415,633$ 175,970$ 1,239,663$

Fund Transfers Out (4,038,000)$ -$ (4,038,000)$

Total Other Sources (Uses) (3,013,000)$ 188,805$ (3,201,805)$

Revenue Over Expenditures 5,686,983$ 5,638,701$ 48,282$

Beginning Fund Balance 66,553,432$ 8,137,125$ 58,416,307$

Ending Fund Balance 72,240,415$ 13,775,826$ 58,464,589$

Fund Balance Summary:

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

Assigned for Local Priorities 51,386,133$ 13,775,826$ 37,610,307$

Unassigned -$ -$ -$

Total Fund Balance 72,240,415$ 13,775,826$ 58,464,589$

Revenues:

Expenditures:

Instruction:

Supporting Services:

Other Expenditures:

Other Sources (Uses):

1

2014-2015Percent of Total

Budget

S Salaries 219,578,156$ 56.37%

TR Teacher Retirement 51,427,405$ 13.20%

GI Group Insurance 36,175,705$ 9.29%

RET GI Group Insurance- Retirees 17,752,855$ 4.56%

U Utilities 9,937,640$ 2.55%

VO Operation of Vehicles 8,360,586$ 2.15%

SER School Employees Retirement 7,374,445$ 1.89%

WC Worker's Compensation 4,578,950$ 1.18%

M Materials & Supplies 4,058,840$ 1.04%

TX Textbooks 3,515,000$ 0.90%

R&M Building Repair 3,100,000$ 0.80%

MED Medicare 3,038,764$ 0.78%

TCE Tax Collection Expenses 2,882,031$ 0.74%

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

PS Professional Services 2,205,510$ 0.57%

Cnst Contruction 2,000,000$ 0.51%

EqR Equipment Repair 1,396,200$ 0.36%

SOB School Operational Budget 1,199,650$ 0.31%

SEV Sick Leave Severance Pay 1,085,426$ 0.28%

O Other 954,412$ 0.25%

STC Sales Tax Collection 939,192$ 0.24%

CS Custodial Supplies 879,800$ 0.23%

E Equipment 782,000$ 0.20%

NBCS National Board Certified Stipends 683,250$ 0.18%

HWF Health & Welfare Fund 660,000$ 0.17%

T Travel 481,300$ 0.12%

Ds Debt Service 390,633$ 0.10%

BRnt Rental of Buildings 275,685$ 0.07%

L Library Books 208,000$ 0.05%

OR Other Retirement 166,215$ 0.04%

PD Professional Development 163,800$ 0.04%

SAB Sabbaticals 156,500$ 0.04%

Grd Upkeep of Grounds 138,000$ 0.04%

Lic License Fees 81,400$ 0.02%

UNEM Unemployment Compensation 35,500$ 0.01%

SS Social Security 12,640$ 0.00%

Total of Operations 389,539,490$ 100%


General Fund Expenditures by Object

2


2014-2015 2014-2015

FINAL ORIGINAL

Revenue from Local Sources BUDGET DIFFERENCE BUDGET

411110 Advalorem Constitutional Tax (3.78 Mills) 6,560,467$ 60,467$ 6,500,000$

411120 Advalorem Additional Support Tax (4.81 Mills) 8,348,425$ 48,425$ 8,300,000$



411124 Advalorem Construction, Maint, Salaries/Benefits Tax (3.42 Mills) 5,936,027$ 36,027$ 5,900,000$

411140 Up to 1% Collected by Sheriff on Taxes 2,555,861$ 55,861$ 2,500,000$

411160 Advalorem Taxes Penalties and Interest 39,991$ (175,009)$ 215,000$

411300 Sales Tax 1966 Collections 44,438,430$ 1,438,430$ 43,000,000$

411301 Sales Tax 1977 Collections 44,438,430$ 1,438,430$ 43,000,000$

411360 Sales Tax Penalties and Interest 1,760$ 160$ 1,600$

413000 Tuition - Summer School/Drivers Education/Com Ed 1,649,272$ 95,772$ 1,553,500$

415000 Interest 311,945$ (38,055)$ 350,000$

419100 Rental of Facilities 4,750$ 1,465$ 3,285$

419200 Contributions and Donations 252,295$ 240,036$ 12,259$

419910 Fees - Medicaid Services 2,022,034$ 122,034$ 1,900,000$

419930 Erate 1,104,172$ (11,968)$ 1,116,140$

419990 Micellaneous 694,843$ 435,618$ 259,225$

453000 Sale of Supplies/Surplus 347,327$ 110,877$ 236,450$

Total Revenue from Local Sources 185,118,414$ 4,070,955$ 181,047,459$

Revenue from State Sources

431100 State Public Fund Equalization (MFP) 211,903,477$ (766,523)$ 212,670,000$

431150 - Minus School Lunch Fund share of MFP (6,365,000)$ (800,000)$ (5,565,000)$

431900 Act 55 Appropriation Unrestricted Revenues 35,065$ 35,065$ -$

432300 PIP 103,102$ (32,841)$ 135,943$

432550 Textbooks, Library, Etc. - Non-Public Schools 195,628$ 2,913$ 192,715$

438100 Revenue Sharing - Constitutional Tax (Net) 148,537$ (1,162)$ 149,699$

438150 Revenue Sharing - Other Taxes 1,827,294$ (14,304)$ 1,841,598$

439100 Employer Contribution - Teacher Retirement (for PIP) 31,439$ (9,353)$ 40,792$

Total Revenue from State Sources 207,879,542$ (1,586,205)$ 209,465,747$

Revenue from Federal Sources

443300 ROTC Training 476,736$ 6,836$ 469,900$

445800 FEMA Hurricane Katrina Grant 336,148$ 336,148$ -$

Total Revenue from Federal Sources 812,884$ 342,984$ 469,900$

Total Revenue 393,810,840$ 2,827,734$ 390,983,106$

Other Sources of Funds

Interfund Transfers

452100 Recovery of Indirect Costs 1,203,347$ 180,753$ 1,022,594$

452205 From School Lunch Fund 212,286$ (4,783)$ 217,069$

Total Other Sources of Funds 1,415,633$ 175,970$ 1,239,663$

Total Revenue & Other Sources of Funds 395,226,473$ 3,003,704$ 392,222,769$

3


2014-2015 2014-2015

#EMP FINAL DIFFERENCE #EMP ORIGINAL

BUDGET BUDGET

Expenditures

1000 Instruction

1100 Regular Education Programs

1100-500000 M School Instructional Budgets 2,005,000$ (220,500)$ 2,225,500$

1100-512300 S Salaries - Day by Day Substitutes 2,501,000$ 37,000$ 2,464,000$

1100-514000 SAB Salaries - Sabbatical Leave 3.0 121,500$ 15,500$ 3.0 106,000$

1100-521000 GI Group Insurance 16,250,000$ -$ 16,250,000$

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

1100-522000 SS Social Security 4,500$ (1,975)$ 6,475$

1100-522500 MED Medicare 1,313,000$ 14,560$ 1,298,440$

1100-523100 TR Teacher Retirement 25,640,000$ 140,000$ 25,500,000$

1100-523300 SER School Employees Retirement 23,500$ (700)$ 24,200$

1100-523900 OR Other Retirement 20,100$ 19,300$ 800$

1100-525000 UNEM Unemployment Compensation 6,000$ (6,000)$ 12,000$

1100-526000 WC Worker's Compensation 1,525,000$ 525,000$ 1,000,000$

1100-527000 RET GI Group Ins. - Retirees 9,630,000$ 2,039,000$ 7,591,000$

1100-528000 SEV Vacation/Sick Leave Severance Pay 445,500$ (4,500)$ 450,000$

1101-561000 M Instructional Discretionary and Budget Overage 110,000$ 10,000$ 100,000$

1105-511200 S Salaries - Kindergarten Teachers 131.0 7,095,500$ (554,500)$ 131.0 7,650,000$

1105-515000 NBCS National Board Certified Stipends - Kindergarten Teachers 29,500$ (500)$ 30,000$

1110-511200 S Salaries - Elementary Teachers 1225.0 61,342,100$ 452,100$ 1218.0 60,890,000$

1110-515000 NBCS National Board Certified - Elementary Teachers 208,000$ 13,000$ 195,000$

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

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

1118-564200 TX Textbooks 3,330,000$ 930,000$ 2,400,000$

1118-589500 TX Textbooks- Non-public 185,000$ (5,000)$ 190,000$

1130-511200 S Salaries - Secondary Teachers 474.0 25,210,000$ (290,000)$ 488.0 25,500,000$

1130-515000 NBCS National Board Certified Stipends - Secondary Teachers 85,250$ (4,750)$ 90,000$

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

1135-561000 M Music & Art Supplies 12,800$ 500$ 12,300$

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

1136-561000 M Arts in Education Supplies 3,000$ 500$ 2,500$

1138-515000 S DBAE Team Services Stipends 30,000$ (20,000)$ 50,000$

1139-515000 S Physical Education Stipends -$ (20,000)$ 20,000$

1140-561000 M Advanced Placement 14,000$ (61,000)$ 75,000$

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

Total - Instruction - Regular 1833.0 157,813,650$ 3,006,035$ 1840.0 154,807,615$

1200 Special Education Programs

1200-514000 SAB Salaries - Sabbatical Leave 1.0 35,000$ (52,400)$ 2.0 87,400$

1200-515000 NBCS National Board Certified Stipends - Special Ed 97,500$ (7,500)$ 105,000$


1200-522000 SS Social Security 610$ 210$ 400$

1200-522500 MED Medicare 576,000$ 1,000$ 575,000$


1200-523300 SER School Employees Retirement 32,150$ 13,150$ 19,000$

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

1200-526000 WC Worker's Compensation 646,000$ 246,000$ 400,000$

1200-527000 RET GI Group Ins. - Retirees 2,950,000$ (550,000)$ 3,500,000$


1210-512300 S Salaries Day by Day Substitutes 227,000$ (48,000)$ 275,000$

1210-515000 S Special Education - Other Stipends 6,000$ (4,500)$ 10,500$

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

1210-558200 T Travel - Other Teachers & Therapists 113,000$ 9,000$ 104,000$

1210-558300 T Special Education Supervisor - Auto Allowance 3,600$ -$ 3,600$

1211-511200 S Salaries - Classroom Teachers 365.0 18,161,000$ (739,000)$ 361.5 18,900,000$

1211-511500 S Salaries - Classroom Paraprofessionals 382.0 9,460,000$ 260,000$ 373.0 9,200,000$

1214-511200 S Salaries - Adaptive Physical Education Teacher 19.0 951,380$ (148,620)$ 19.0 1,100,000$

1216-511200 S Salaries - Preschool Classroom Teacher 45.0 2,432,000$ (177,000)$ 51.0 2,609,000$

1216-511500 S Salaries - Paraprofessionals - Preschool Classrooms 55.0 1,358,000$ (542,000)$ 78.0 1,900,000$

1220-511200 S Salaries - Gifted & Talented Teachers 183.0 9,550,000$ (350,000)$ 181.0 9,900,000$

1220-515000 S Gifted Stipends 13,400$ 3,400$ 10,000$

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

1220-561000 M Gifted Materials 10,000$ -$ 10,000$

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

Total - Special Education 1049.0 65,568,940$ (2,137,260)$ 1063.5 67,706,200$

4


2014-2015 2014-2015


BUDGET BUDGET

1300 Career and Technical ( Formerly Vocational Education) Programs

1300-512300 S Salaries - Day by Day Substitutes 4,400$ 400$ 4,000$

1300-521000 GI Group Insurance 443,000$ 73,000$ 370,000$

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

1300-522500 MED Medicare 50,700$ 3,600$ 47,100$

1300-523100 TR Teacher Retirement 894,000$ 21,000$ 873,000$

1300-523900 OR Other Retirement 32,500$ 1,500$ 31,000$



1300-527000 RET GI Group Ins. - Retirees 335,000$ (65,000)$ 400,000$

1300-528000 SEV Vacation/Sick Leave Severance Pay 37,500$ 13,500$ 24,000$

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

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

1300-561000 M Materials & Supplies 115,000$ 15,000$ 100,000$

1310-511200 S Salaries - Agriculture Teachers 14.0 1,106,100$ 81,100$ 15.0 1,025,000$

1340-511200 S Salaries - Family Consumer Science Teachers (Home Economics) 16.0 881,900$ 6,900$ 18.0 875,000$

1350-511200 S Salaries - Industrial Arts Teachers 7.0 381,450$ 47,450$ 6.0 334,000$

1360-511200 S Salaries - Business, COE, & DE Teachers 21.0 1,223,500$ (1,500)$ 23.0 1,225,000$

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

Total - Career and Technical Programs 58.0 5,589,450$ 215,450$ 62.0 5,374,000$

1400 Other Instructional Programs

1400-521000 GI Group Insurance 600,000$ -$ 600,000$

1400-522000 SS Social Security 100$ -$ 100$

1400-522500 MED Medicare 71,000$ (12,000)$ 83,000$

1400-523100 TR Teacher Retirement 1,398,000$ (227,000)$ 1,625,000$

1400-523300 SER School Employees Retirement 10,100$ (5,900)$ 16,000$




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

1410-515000 S Stipends - Extra Curricular 246,000$ (54,000)$ 300,000$

1420-515000 S Stipends - Athletics 1,873,500$ 78,500$ 1,795,000$

1420-532000 PS Other Athletic Contract Services 105,000$ -$ 105,000$

1440-511200 S Salaries - Driver Ed. Teachers 1.0 61,800$ 500$ 1.0 61,300$

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

1450-511200 S Salaries - ROTC Instructors 16.0 1,210,000$ 27,000$ 16.0 1,183,000$

1470-511200 S Summer School - Teachers 168,802$ (45,198)$ 214,000$

1470-511400 S Summer School - Clerical 558$ (4,642)$ 5,200$

1470-561000 M Summer School - Supplies 500$ -$ 500$

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 2.0 111,015$ (38,985)$ 3.0 150,000$

1480-511500 S Salaries- Aides - Alternative School 4.0 105,215$ 10,715$ 4.0 94,500$

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

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

1480-553000 U Telephone - Alternative School 940$ 240$ 700$

1480-561000 M Materials and Supplies - Alternative School/Virtual School 68,000$ -$ 68,000$

1490-511200 S Salaries- Grades 7-8 (YES), WIN, JAG Teachers 11.0 539,200$ (207,800)$ 15.0 747,000$

1490-511500 S Salaries - Aides - In School Suspension 30.0 737,000$ (38,000)$ 31.0 775,000$

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

1492-515000 S Stipends - STW 18,200$ -$ 18,200$

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 36,000$ 3,000$ 33,000$

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

1495-512300 S Testing - Substitutes 2,100$ 1,100$ 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$ -$ 1,900$

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

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

Total - Other Instructional 64.0 8,019,130$ (770,970)$ 70.0 8,790,100$

5


2014-2015 2014-2015


BUDGET BUDGET

1500 Special Programs

1500-515000 NBCS National Board Certified Stipends - Title I Teachers 20,500$ (4,500)$ 25,000$


1500-522000 SS Social Security 1,105$ 105$ 1,000$

1500-522500 MED Medicare 15,000$ 1,000$ 14,000$

1500-523100 TR Teacher Retirement 227,745$ (20,255)$ 248,000$





1510-511200 S Salaries - Title I Teachers Stipends 4,500$ 4,500$ -$

1520-511200 S Salaries - ESL Teachers 9.0 462,610$ 3,610$ 8.0 459,000$

1520-511500 S Salaries - ESL Aides 0.0 -$ (350,000)$ 9.0 350,000$

1520-558200 T Travel - ESL Teachers 7,200$ -$ 7,200$

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

1530-511100 S Salaries - Pre-Kindergarten Supervisor 1.0 74,965$ -$ 1.0 74,965$

1530-511200 S Salaries - Pre-Kindergarten Teachers 3.0 171,940$ (699,060)$ 11.0 871,000$

1530-511500 S Salaries - Pre-Kindergarten Aides 1.0 28,740$ (301,260)$ 7.5 330,000$

1530-515000 S Stipends - Pre-Kindergarten Aides 5,275$ 5,275$ -$

1590-515000 S Homebound Teacher Stipends 347,435$ 111,435$ 236,000$

1590-532000 PS Virtual Academy Contractual Services 18,000$ (135,500)$ 153,500$

Total - Special Programs 14.0 1,913,870$ (1,260,345)$ 36.5 3,174,215$

TOTAL - INSTRUCTION 3018.0 238,905,040$ (947,090) 3072.0 239,852,130$

2000 Support Services Programs

2100 Pupil Support Services

2100-521000 GI Group Insurance 1,800,000$ 300,000$ 1,500,000$

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

2100-522500 MED Medicare 205,100$ 9,100$ 196,000$





2100-527000 RET GI Group Ins. -Retirees 586,000$ (114,000)$ 700,000$


2112-511100 S Salaries - Child Welfare - Supervisor/Coordinator 2.0 206,000$ 9,455$ 2.0 196,545$

2112-511400 S Clerical - Supervisor. Of Child Welfare 3.0 110,000$ (1,919)$ 4.0 111,919$

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

2113-511300 S Salaries - Social Workers 15.0 949,500$ 4,400$ 15.0 945,100$

2122-511300 S Salaries - Guidance Counselors 69.0 3,890,000$ (460,000)$ 73.0 4,350,000$

2122-515000 NBCS National Board Certified Stipends 137,000$ 7,000$ 130,000$

2129-511100 S Salaries - 504 Coordinator 1.0 80,403$ -$ 1.0 80,403$

2129-558200 T Travel - 504 600$ 100$ 500$

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

2134-511800 S Salaries - Nurses 20.0 1,061,000$ (2,000)$ 20.0 1,063,000$

2134-558200 T Travel - Nurses 16,000$ -$ 16,000$

2134-561000 M Materials & Supplies - Nurses 45,000$ -$ 45,000$

2139-589000 O Student Drug Testing 26,500$ -$ 26,500$

2141-511300 S Salaries - Psychologists Supervision 1.0 66,127$ -$ 1.0 66,127$

2142-511300 S Salaries- Psychologists 15.0 956,625$ 28,125$ 15.0 928,500$

2144-511300 S Salaries - Mental Health Providers (MHPs) 321,800$ (73,200)$ 395,000$

2145-511300 S Salaries - Educational Diagnosticians - Pupil Appraisal 14.0 955,600$ 2,600$ 14.0 953,000$

2145-511400 S Salaries - Clerical - Pupil Appraisal 6.0 206,000$ (1,100)$ 6.0 207,100$

2145-553000 O Telephone and Postage - Pupil Appraisal 4,300$ 2,500$ 1,800$

2145-558200 T Travel - Pupil Appraisal 5,200$ 200$ 5,000$

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

2145-561001 M Office Supplies - Pupil Appraisal 10,000$ (7,200)$ 17,200$

2152-511300 S Salaries - Speech Therapists 109.0 5,864,000$ (71,000)$ 110.0 5,935,000$

2154-511900 S Salaries - Interpretive Services 13.0 298,500$ 70,500$ 9.0 228,000$

2161-511300 S Salaries - Occupational Therapists (1/2 Salary) 7.5 580,880$ 8,880$ 7.5 572,000$

2166-511300 S Salaries - Physical Therapists 4.0 146,330$ (6,670)$ 4.0 153,000$

Total - Pupil Support Services 279.5 23,025,665$ 61,071$ 281.5 22,964,594$

6


2014-2015 2014-2015


BUDGET BUDGET

2200 Instructional Staff Services

2200-515000 NBCS National Board Certified Stipends 35,500$ 500$ 35,000$


2200-522000 SS Social Security 1,500$ (500)$ 2,000$

2200-522500 MED Medicare 83,000$ 3,800$ 79,200$

2200-523100 TR Teacher Retirement 1,630,000$ (15,000)$ 1,645,000$

2200-523300 SER School Employees Retirement 22,195$ 20,795$ 1,400$

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





2211-511100 S Salaries - Supervisors of Instruction 6.5 592,000$ (73,112)$ 6.5 665,112$

2211-511400 S Salaries - Clerical - Instruction 5.0 156,430$ (8,070)$ 5.0 164,500$

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

2212-511100 S Salaries - Supervisor & Assistants - Special Education 3.0 264,300$ -$ 3.0 264,300$

2212-511400 S Salaries - Clerical - Special Education 7.0 172,220$ 17,220$ 5.0 155,000$

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

2213-511100 S Salaries - Special Education Coordinators 6.0 433,381$ (7,256)$ 6.5 440,637$

2214-511100 S Salaries - 21st Century Coordinator 0.3 22,461$ (60,000)$ 1.0 82,461$

2220-511100 S Salaries - Testing Coordinator 1.0 83,698$ 3,298$ 1.0 80,400$

2220-511300 S Salaries - Curriculum Specialists 10.0 754,775$ (1,555)$ 10.5 756,330$

2220-511400 S Salaries - Clerical - Curriculum Specialists/Testing 1.0 36,510$ (30,803)$ 2.0 67,313$

2220-558200 T Travel - Curriculum Specialists 16,000$ 1,000$ 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 58,000$ -$ 58,000$

2222-558200 T Travel - Testing 1,250$ 250$ 1,000$

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

2234-511100 S Salaries - Early Childhood Coordinator 0.5 37,400$ -$ 0.5 37,400$

2234-511200 S Salaries - Early Childhood Teachers 1,500$ (5,500)$ 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 2.0 58,029$ (4,616)$ 2.0 62,645$

2239-511900 S Salaries - Instr. Tech. Computer Coordinator. 1.0 82,730$ -$ 1.0 82,730$

2239-515000 S Stipends Training - Instructional Technology 41,000$ -$ 41,000$

2239-532000 PS Contract Services - Instructional Technology 76,500$ 1,500$ 75,000$

2239-558200 T Travel - Instructional Technology 6,000$ (2,000)$ 8,000$

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

2241-500000 PD Teacher Induction Program 73,800$ 18,800$ 55,000$

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

2252-511200 S Salaries - Librarians 43.0 2,413,000$ 33,000$ 43.0 2,380,000$

2252-511500 S Salaries - Library Aides 22.0 437,030$ (12,970)$ 21.0 450,000$

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

2259-511800 S CH13 - Director, Coordinator, Technician 3.0 209,300$ 300$ 3.0 209,000$

2259-511900 S CH13 - Production Specialists 4.0 292,050$ 2,050$ 4.0 290,000$

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

2259-558200 T CH 13 - Travel 3,100$ 700$ 2,400$

2259-561000 M CH 13 - Materials and Equipment 29,300$ (700)$ 30,000$

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

2291-511500 S Salaries - Cafeteria Monitors 95,000$ (5,000)$ 100,000$

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

Total - Instructional Staff Services 115.3 10,037,159$ (197,869)$ 115.0 10,235,028$

2300 General Administration



2300-522500 MED Medicare 12,500$ (2,500)$ 15,000$


2300-523900 OR Other Retirement 500$ (11,500)$ 12,000$

2300-526000 WC Worker's Compensation 35,000$ -$ 35,000$



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

2311-531900 PS Appraisals, Consultants, Etc. 175,000$ 20,000$ 155,000$

2311-533200 PS Legal Services 195,000$ (220,000)$ 415,000$

2311-533300 PS Audit Fees 42,685$ 3,685$ 39,000$

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

7


2014-2015 2014-2015


BUDGET BUDGET

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

2311-558200 T Travel - School Board Members 46,000$ 6,000$ 40,000$

2311-581000 O School Board Dues, Fees, Etc. 58,000$ 7,200$ 50,800$

2314-531600 O Election Fees 7,950$ 7,950$ -$

2315-531300 TCE Pension Funds - Fees Tax Collection 2,814,831$ 94,831$ 2,720,000$

2315-531400 STC Sales Tax Collection Fees 936,977$ 36,977$ 900,000$

2315-531900 STC Rebate to Tax Fee Shopping 2,215$ (1,785)$ 4,000$

2315-573000 TCE Equipment For Assessor's Office 67,200$ 17,200$ 50,000$

2321-511100 S Salary - Superintendent 1.0 195,259$ -$ 1.0 195,259$

2321-511400 S Salaries - Clerical - Superintendent 2.0 112,045$ 1,145$ 2.0 110,900$

2321-558200 T Travel - Superintendent 5,200$ -$ 5,200$

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 2.5 278,189$ -$ 2.0 278,189$

2324-511400 S Salaries - Clerical - Assistant Superintendents 3.0 110,650$ -$ 3.0 110,650$

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 5.0 178,386$ (26,114)$ 6.0 204,500$

2329-511900 S Salaries - Supervisors/Directors - Administration 4.0 399,250$ -$ 4.0 399,250$

2329-544200 E Rental of Equipment - Administration 59,500$ 4,500$ 55,000$

2329-558200 T Travel - Administration 45,000$ -$ 45,000$

2329-561000 M Office Supplies - Administration 300,100$ 60,100$ 240,000$

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

2329-581000 O Administrative Fees - Health Insurance 821,887$ 731,887$ 90,000$

Total - General Administration 32.5 7,805,100$ 721,877$ 33.0 7,083,223$

2400 School Administration

2400-512300 S Salaries - Substitutes - Clerical 41,520$ 6,520$ 35,000$

2400-515000 NBCS National Board Certified Stipends 60,000$ -$ 60,000$


2400-522000 SS Social Security 25$ (175)$ 200$

2400-522500 MED Medicare 190,204$ 3,204$ 187,000$


2400-523300 SER School Employees Retirement 12,000$ -$ 12,000$




2410-511100 S Salaries - Principals 55.0 4,775,510$ 197,510$ 55.0 4,578,000$

2410-511400 S Salaries - School Clerical 163.0 4,398,000$ 158,000$ 162.0 4,240,000$

2410-553000 U Cell Phone Allowances 16,905$ 4,905$ 12,000$

2410-573300 M Classroom Furniture 100,000$ -$ 100,000$

2410-581000 PS Southern Association 46,025$ 3,326$ 42,699$

2420-511100 S Salaries - Assistant Principals 82.0 5,819,500$ (87,500)$ 83.0 5,907,000$

2490-500000 SOB Operational Budget 1,199,650$ -$ 1,199,650$

2490-511100 S Salaries - Administration Alternative Programs 2.0 178,405$ 495$ 2.0 177,910$

Total - School Administration 302.0 23,400,444$ (281,015)$ 302.0 23,681,459$

2500 Business Services


2500-522500 MED Medicare 15,410$ 410$ 15,000$


2500-523300 SER School Employees Retirement -$ (2,900)$ 2,900$




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

2510-553006 M Postage 132,865$ 17,865$ 115,000$

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

2511-511100 S Salary - Director 1.0 109,820$ -$ 1.0 109,820$

2514-511400 S Salaries - Payroll Clerical 6.0 196,300$ 3,300$ 6.0 193,000$

2514-511800 S Salaries - Payroll Accountants 2.0 164,400$ -$ 2.0 164,400$

2515-511400 S Salaries - Accounting Clerical 6.0 190,500$ (1,500)$ 6.0 192,000$

2515-511800 S Salaries - Financial Accountants 3.0 211,500$ -$ 3.0 211,500$

2520-511100 S Salary - Director of Purchasing 1.0 78,100$ -$ 1.0 78,100$

2520-511400 S Salaries - Buyers/.Clerks - Purchasing 2.0 71,675$ -$ 2.0 71,675$

2540-511100 S Salary - Director of Graphic Arts 1.0 78,140$ -$ 1.0 78,140$

2540-511700 S Salaries - Graphic Arts Operators 6.0 193,855$ 24,855$ 5.0 169,000$

2540-543000 EqR Maintenance Services - Graphic Arts 39,000$ -$ 39,000$

8


2014-2015 2014-2015


BUDGET BUDGET

2540-544200 EqR Rental of Equipment - Graphic Arts 105,200$ -$ 105,200$

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

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

2540-573000 E Equipment - printing - Graphic Arts 95,000$ -$ 95,000$

Total - Business Services 28.0 2,578,935$ 62,800$ 27.0 2,516,135$

2600 Operation & Maintenance of Plant


2600-522000 SS Social Security -$ (100)$ 100$

2600-522500 MED Medicare 145,300$ 3,300$ 142,000$


2600-523300 SER School Employees Retirement 3,238,500$ (182,500)$ 3,421,000$

2600-523900 OR Other Retirement 38,000$ 700$ 37,300$

2600-525000 UNEM Unemployment Compensation 8,000$ -$ 8,000$

2600-526000 WC Worker's Compensation 1,184,875$ 384,875$ 800,000$



2610-511100 S Salaries - Supervisor/Asst. Supervisors/Conservation Specialists 5.0 359,510$ (3,490)$ 5.0 363,000$

2610-511400 S Salaries - Maintenance Clerical 2.0 67,575$ (425)$ 2.0 68,000$

2620-511601 S Salaries - Custodians 311.0 7,558,815$ (207,185)$ 328.0 7,766,000$

2620-511700 S Salaries - Maintenance Dept. 71.0 2,255,785$ 10,785$ 68.0 2,245,000$

2620-511701 S Salaries - Foremen 9.0 585,405$ (42,595)$ 11.0 628,000$

2620-512300 S Salaries - Substitutes for Custodians 100,000$ (50,000)$ 150,000$

2620-542100 PS Garbage Pick up 222,000$ 27,000$ 195,000$

2620-543000 R&M Repair & Upkeep of Buildings 3,100,000$ -$ 3,100,000$

2620-543001 PS Pest Control Services 29,600$ 600$ 29,000$

2620-544100 BRnt Rental of Buildings 275,685$ (31,315)$ 307,000$

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 354,800$ 344,800$ 10,000$

2620-589000 O Miscellaneous 975$ 675$ 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 521,240$ 111,240$ 410,000$

2622-553000 U Utilities - Telephone 375,000$ (825,000)$ 1,200,000$

2622-562100 U Utilities - Natural Gas 220,000$ (36,000)$ 256,000$

2622-562200 U Utilities - Electricity 7,629,000$ (566,000)$ 8,195,000$

2623-542300 CS Custodian Supplies 879,800$ (15,200)$ 895,000$

2623-573000 E Custodian Equipment 15,200$ 15,200$ -$

2630-542400 Grd Upkeep of Grounds Maintenance 138,000$ (7,000)$ 145,000$

2630-573000 E Upkeep of Ground Equipment 7,000$ 7,000$ -$

2640-543000 EqR Repair & Upkeep of Equipment 651,000$ -$ 651,000$

2650-543000 VO Vehicle Servicing & Maintenance 500,000$ (193,000)$ 693,000$

2650-573000 E New Vehicles 26,175$ 26,175$ -$

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 1.5 101,270$ (35,030)$ 2.0 136,300$

2662-511601 S Salaries - Security Officers 3.0 107,150$ (19,850)$ 4.0 127,000$

2662-532000 PS School Resource Officers 700,000$ (30,000)$ 730,000$

2662-558200 T Travel - Security Coordinator 2,000$ (2,000)$ 4,000$

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

Total - Operation & Maintenance 402.5 37,706,760$ (1,512,640)$ 420.0 39,219,400$

2700 Student Transportation Services


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

2700-522500 MED Medicare 301,200$ (720,800)$ 1,022,000$


2700-523300 SER School Employees Retirement 4,028,300$ 428,300$ 3,600,000$


2700-525000 UNEM Unemployment Compensation 5,000$ (5,000)$ 10,000$




2700-544200 E Bus Rental 210,325$ 39,325$ 171,000$

2700-561000 M Materials and Supplies 279,000$ (22,000)$ 301,000$

9


2014-2015 2014-2015


BUDGET BUDGET

2700-573000 E Transportation Equipment 11,000$ 11,000$ -$

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

2700-589000 M Transportation Miscellaneous 74,000$ 12,000$ 62,000$

2710-511100 S Supervisor & Assistants of Transportation 4.0 295,800$ 26,484$ 4.0 269,316$

2710-511400 S Salaries - Transportation Clerical 5.0 179,515$ (17,485)$ 6.0 197,000$

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 282.0 7,481,100$ 881,100$ 247.0 6,600,000$

2721-511601 S Salaries - Operators - ESYP Summer School 107,530$ (26,470)$ 134,000$

2721-512300 S Salaries - Substitute Bus Operators 482,986$ (169,014)$ 652,000$

2721-515000 S Stipends - In Service 19,272$ 13,772$ 5,500$

2721-551900 PS Student Transportation Fees Special Events 1,400$ (800)$ 2,200$

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

2721-558300 VO Operational - Regular Ed. Bus Operators 6,055,000$ (145,000)$ 6,200,000$

2721-558301 VO Vehicle Operation - ESYP Summer School 30,000$ (15,000)$ 45,000$

2722-511500 S Salaries - Attendants - ESYP Summer School 169,045$ (2,955)$ 172,000$

2731-511600 S Salaries - Special Ed. Bus Operators 89.0 2,469,770$ (539,230)$ 112.0 3,009,000$

2731-558300 VO Operational - Special Ed. Bus Operators 1,746,546$ (753,454)$ 2,500,000$

2732-511500 S Salaries - Bus Attendants Special Ed. 115.0 2,538,590$ 48,590$ 121.0 2,490,000$

2790-511500 S Salaries - Bus Attendants LEAP Transportation 8,350$ (3,650)$ 12,000$

2790-511600 S Salaries - Bus Operators - LEAP Transportation 71,700$ 29,700$ 42,000$

2790-558300 VO Operational - Bus Operators - LEAP Transportation 27,040$ 12,040$ 15,000$

Total - Student Transportation 495.0 32,262,134$ (1,209,282)$ 490.0 33,471,416$

2800 Central Services


2800-522000 SS Social Security -$ (100)$ 100$

2800-522500 MED Medicare 41,600$ 400$ 41,200$


2800-523300 SER School Employees Retirement 7,200$ 7,200$ -$

2800-523300 OR Other Retirement -$ (25,000)$ 25,000$




2820-511100 S Salary - Director of Public Information 1.0 90,783$ -$ 1.0 90,783$

2820-511400 S Salary - Clerical to Director of Public Information 1.0 29,700$ -$ 1.0 29,700$

2820-511800 S Salary - Communication Specialist 2.0 90,995$ (12,005)$ 2.0 103,000$

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

2820-561000 M Materials, Equip., etc. - Public Information 60,000$ -$ 60,000$

2830-511400 S Salaries - Human Resources Dept. Clerical 13.0 430,700$ 9,700$ 14.0 421,000$

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 39,000$ 1,000$ 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 2.0 201,925$ -$ 2.0 201,925$

2831-511101 S Salary - Human Resources Coordinators 3.0 284,314$ -$ 3.0 284,314$

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 600,000$ (165,000)$ 765,000$

2840-558200 T Travel & Training - Information Technology 15,000$ -$ 15,000$

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

2840-581000 Lic License Fees - Information Technology 81,400$ 1,400$ 80,000$

2841-511100 S Salaries - Supervisors Information Technology 2.0 204,511$ 3,671$ 2.0 200,840$

2842-511800 S Salaries - Sys. And Oper. Analysts - Information Technology 6.0 437,800$ (30,845)$ 8.0 468,645$

2844-511900 S Salaries - Operations - Information Technology 4.0 194,500$ (1,235)$ 4.0 195,735$

2845-553000 U Communications Network - School Administrative System 1,174,555$ 774,555$ 400,000$

2849-511400 S Salaries - Clerical - Information Technology 1.0 36,277$ -$ 1.0 36,277$

2849-511800 S Salaries - Computer Technicians - Information Technology 14.0 731,705$ (4,295)$ 14.0 736,000$

2849-511801 S Salaries - Para Professional Technicians - Information Tech. 15.0 426,145$ (52,855)$ 17.0 479,000$

2849-558200 T Travel - Computer Technicians- Information Technology 35,000$ 10,000$ 25,000$

Total - Central Services 64.0 7,398,135$ 686,541$ 69.0 6,711,594$

TOTAL - SUPPORT SERVICE EXPENDITURES 1718.8 144,214,332$ (1,668,517)$ 1737.5 145,882,849$

10


2014-2015 2014-2015


BUDGET BUDGET

3300 Community Service Operations

3300-511200 S Salaries - Community Education 1,083,000$ 83,000$ 1,000,000$


3300-522500 MED Medicare 15,060$ 1,960$ 13,100$


3300-523300 SER School Employees Retirement 500$ (900)$ 1,400$


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$ -$ 10,400$

Total - Community Services 1,396,030$ 101,480$ 1,294,550$

TOTAL - Operation of Non-Instructional 1,396,030$ 101,480$ 1,294,550$

4100 TO 4500 Facility Acquisition & Construction

4100-571000 S Land Acquisition Costs 25,000$ (75,000)$ 100,000$

4500-511100 S Salaries - Supervisors 2.0 195,465$ -$ 2.0 195,465$

4500-511400 S Salary - Clerical 2.0 65,100$ -$ 2.0 65,100$


4500-522500 MED Medicare 3,690$ (35)$ 3,725$


4500-526000 WC Worker's Compensation 5,400$ 400$ 5,000$


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

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

Total - Facility Acquisition & Construction 4.0 595,455$ (108,035)$ 4.0 703,490$

TOTAL - Expenditures 4740.8 385,110,857$ (2,622,162)$ 4813.5 387,733,019$

5000 Other Uses

5100- Debt Service

5100-534000 Ds QSCB Bond Agent Fees 1,300$ (12,835)$ 14,135$

5100-583100 Ds QSCB Bond Principal 333,333$ -$ 333,333$

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$

5200-593205 Cnst To Construction Roofing Fund 1,000,000$ -$ 1,000,000$

5200-593206 Cnst To Parishwide Construction Fund 1,000,000$ -$ 1,000,000$

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 4,428,633$ (12,835)$ 4,441,468$

TOTAL - Expenditures & Other Uses 4740.8 389,539,490$ (2,634,997)$ 4813.5 392,174,487$

Fund Balance

Excess of Revenue & Other Sources

over Expenditures & Other Uses 5,686,983$ 5,638,701 48,282$

Balance at Beginning of Year 66,553,432$ 8,137,125 58,416,307$

Balance at End of Year 72,240,415$ 13,775,826$ 58,464,589$

Fund Balance Summary:

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

Assigned for Local Priorities 51,386,133$ 13,775,826$ 37,610,307$

Unassigned -$ -$ -$

TOTAL 72,240,415$ 13,775,826$ 58,464,589$

11

st. tammany parish school board final...

Documents