DISTRICT BUDGET - Broward County Public Schools Information... · Abby M. Freedman District 4 Donna...

BROWARD COUNTY PUBLIC SCHOOLS

DISTRICT BUDGET July 1, 2013 – June 30, 2014

SECOND PUBLIC HEARING

Robert W. Runcie, Superintendent

www.browardschools.com

The School Board of Broward County, Florida

Robert W. Runcie, Superintendent of Schools

www.browardschools.com The School Board of Broward County, Florida, prohibits any policy or procedure which results in discrimination on the basis of age, color, disability, gender identity, gender expression, national origin, marital status, race, religion, sex or sexual orientation. Individuals who wish to file a discrimination and/or harassment complaint may call the Executive Director, Benefits & EEO Compliance at 754-321-2150 or Teletype Machine (TTY) 754-321-2158. Individuals with disabilities requesting accommodations under the Americans with Disabilities Act Amendments Act of 2008 (ADAAA) may call Equal Educational Opportunities (EEO) at 754-321-2150 or Teletype Machine, TTY 754-321-2158.

Laurie Rich Levinson, Chair District 6

Patricia Good, Vice-Chair District 2

Robin Bartleman At-Large

Abby M. Freedman District 4

Donna P. Korn At-Large

Katherine M. Leach District 3

Ann Murray District 1

Dr. Rosalind Osgood District 5

Nora Rupert District 7

TABLE OF CONTENTS

Millage and Taxes

Millage and Rolled Back Rate Calculation 2

Millage and Rolled Back Rate (Chart) 3

Comparison of Millage Rates 4

Gross Taxable Value (Chart) 5

Budgeted Revenue Sources - All Funds (Chart) 7

Comparison of Property Tax Proceeds 8

Homeowner's Property Taxes (Chart) 9

Notice of Proposed Property Taxes 10

Explanation of Proposed Property Taxes 13

General Fund

Estimated Revenue and Appropriations (Chart) 17

Comparison of Revenues 18

Comparison of Appropriations 19

Unfunded Mandates 20

Proposed Tentative Budget Calendar 21

Capital Outlay

Proposed Tentative Capital Budget Calendar 24

Estimated Revenue and Appropriations (Chart) 25

Estimated Revenue 26

Estimated Appropriations 27

Addendum I

Adopting Millage Rates - Agenda Request Form 31

Adopting Millage Rates - Resolution 32

Adopting Budget - Agenda Request Form 34

Adopting Budget - Resolution 35

District Summary Budget - ESE139 37

Addendum II - Additional Information

Attachment A - Funding Priorities from 2012-13 Budget Book 62

Attachment A Supplement 63

Attachment B - 2013-14 Appropriations per Unweighted FTE (Chart) 66

Attachment B - 2013-14 Appropriations per Unweighted FTE 67

Attachment C - 2013-14 Capital Outlay Appropriations, Percent to Total 69

Attachment D - Lowest Performing 100, Comparison of 2012-13 to 2013-14 71

Second Public Hearing - September 17, 2013 i

ii Broward County Public Schools

Millage and Taxes

Second Public Hearing - September 17, 2013 1

COMPARISON OF 2012-13 TO 2013-14MILLAGE AND ROLLED BACK RATE

TAXABLE VALUATIONS

Current Year Gross Taxable Value $142,042,917,386

Less Current Year Net New Taxable Value (new construction, additions, etc.) (618,124,916)

Current Year Adjusted Taxable Value $141,424,792,470

Prior Year FINAL Gross Taxable Value $135,936,750,245

REQUIRED LOCAL EFFORT (RLE)

Current year state law RLE millage rate (includes millage rate for Prior Period Adjustment) 5.2320

Prior year state law RLE millage rate 5.2080

Increase/(Decrease) 0.0240

RLE AMOUNT CALCULATION

(5.2320 x $142,042,917,386) / 1,000 = $743,168,544

(5.2080 x $135,936,750,245) / 1,000 = 707,958,595

Increase/(Decrease) $35,209,949

ROLLED BACK MILLAGE RATE

($707,958,595 / $141,424,792,470) x 1,000 = 5.0059

ADVERTISED INCREASE

The current year Adjusted Taxable Value of $141.4 billion is the current year value of the taxable property that existed atthe end of the prior year (Prior Year FINAL Gross Taxable Value of $135.9 billion). As described below, Gross TaxableValues are used to compute the Millage Rate; current year Adjusted Taxable Value is used to compute the Rolled BackRate.

The Florida Department of Revenue certifies to the Commissioner of Education its most recent estimate of the currentyear taxable value for each school district based on the latest available data obtained from the local property appraisers.The Commissioner of Education then certifies to each district school board the current year millage rate necessary toprovide the school district's required local effort for that year.

Rolled Back RLE calculation

The Rolled Back Rate is calculated by dividing the prior year's RLE amount by the current year's Adjusted Taxable Value.The result is multiplied by 1,000 to obtain the Rolled Back Millage Rate.

There is a 4.52% increase when the RLE Millage Rate of 5.2320 is compared to the Rolled Back Rate of 5.0059 mills. Ifthe Rolled Back Rate of 5.0059 mills was applied to the current year Gross Taxable Value of $142 billion, the SchoolBoard would generate $711.1 million.

Current Year Required Local Effort (including Prior Period Adjustment)

Prior Year Required Local Effort

The Required Local Effort amount is calculated by multiplying the Gross Taxable Value by the Required Local Effortmillage rate, which includes the millage rate for any Prior Period Adjustment, and dividing the result by 1,000.

2 Broward County Public Schools

COMPARISON OF 2012-13 TO 2013-14MILLAGE AND ROLLED BACK RATE

2012-13 2013-14 % Incr/(Decr)

Taxable Value: * $135,936,750,245 $142,042,917,386 4.49%

% Incr/(Decr)2012-13 Rolled Back 2013-14 as ComparedMillage Millage Millage to Rolled Back

Rate Rate Rate Millage RateNon-Voted Millage State:

Required Local Effort (RLE) 5.0910 5.1210RLE Prior Period Adjustment 0.1170 0.1110

Sub-Total Non-Voted State 5.2080 5.0059 5.2320 4.52%

Non-Voted Millage Local:Discretionary Millage 0.7480 0.7190 0.7480Capital Millage 1.5000 1.4418 1.5000

Sub-Total Non-Voted Local 2.2480 2.1608 2.2480 4.04%

Non-Voted Millage Total: 7.4560 7.1667 7.4800 4.37%

Voted Millage:Debt Service Millage 0.0000 0.0000 0.0000 0.00%

TOTAL NON-VOTEDAND VOTED MILLAGE 7.4560 7.1667 7.4800 4.37%

* Based on Property Appraiser's 2013 Certification of School Taxable Value (Form DR-420S).

5.0059

0.0000

1.0000

2.0000

3.0000

4.0000

5.0000

6.0000

Required LocalEffort

DiscretionaryMillage

Capital Millage Debt ServiceMillage

2012-13 2013-14


COMPARISON OF 2012-13 TO 2013-14MILLAGE RATES

2012-13 2013-14 %Millage Millage Increase/

Rate Rate (Decrease)Non-Voted Millage:

Required Local Effort (RLE) 5.0910 5.1210RLE Prior Period Adjustment 0.1170 0.1110Discretionary Millage 0.7480 0.7480Capital Millage 1.5000 1.5000

Sub-Total Non-Voted 7.4560 7.4800 0.32%

Voted Millage:Debt Service Millage 0.0000 0.0000 0.00%

TOTAL NON-VOTEDAND VOTED MILLAGE 7.4560 7.4800 0.32%

An additional Required Local Effort (RLE) Prior Period Adjustment millage of 0.1110 has beencalculated by the state for RLE funds that the District did not receive in 2010-11. When added to thecurrent year RLE millage of 5.1210, the total RLE Millage is 5.2320. The Required Local Effortmillage has increased from 5.2080 in 2012-13 to 5.2320 for 2013-14. The total of the non-voted andvoted millage has increased by .0240.

0.0000

1.0000

2.0000

3.0000

4.0000

5.0000

6.0000

7.0000

8.0000

2012-13 2013-14

Comparison of Millage Rates

Debt Service

Capital

Discretionary

Required LocalEffort


COMPARISON OF BROWARD COUNTYGROSS TAXABLE VALUE

Gross Incr/(Decr) % Incr/(Decr)Taxable As Compared To As Compared To

Year Value * Prior Year Prior Year

2009-10 $159,086,130,336 ($18,391,694,210) (10.36%)

2010-11 $139,194,767,936 ($19,891,362,400) (12.50%)

2011-12 $135,621,662,076 ($3,573,105,860) (2.57%)

2012-13 $136,471,261,280 $849,599,204 0.63%

2013-14 $142,042,917,386 $5,571,656,106 4.08%

* Gross Taxable Value as of budget adoption.

$130,000

$135,000

$140,000

$145,000

$150,000

$155,000

$160,000

$165,000

2009-10 2010-11 2011-12 2012-13 2013-14

In Millions


COMPARISON OF BUDGETED REVENUE SOURCESALL FUNDS

2013-14 2012-13Budget Budget

Fund Title:General Fund $2,122,146,788 $1,938,617,968Special Revenue - Food Service 146,704,412 128,927,938Special Revenue - Grants 177,095,098 208,077,249Special Revenue - Race to the Top 18,736,100 12,213,668Special Revenue - Miscellaneous 3,863,922 3,777,672Debt Service 177,527,239 217,650,639Capital Projects 532,503,934 586,642,243Internal Services 58,864,209 58,893,532

Sub-Total $3,237,441,702 $3,154,800,909

Less Transfers Out: (242,180,606) (233,724,570)

TOTAL ALL FUNDS $2,995,261,096 $2,921,076,339

Note: Budgeted amounts include fund balance.

$0

$150,000

$300,000

$450,000

$600,000

$750,000

$900,000

$1,050,000

$1,200,000

$1,350,000

$1,500,000

$1,650,000

$1,800,000

$1,950,000

$2,100,000

$2,250,000

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2012-13

In Thousands


COMPARISON OF BROWARD COUNTYPROPERTY TAX PROCEEDS

School Board Incr/(Decr) % Incr/(Decr)Tax as Compared as Compared

Year Proceeds * to Prior Year to Prior Year

2009-10 $1,123,060,583 ($127,474,791) (10.19%)

2010-11 $1,019,707,463 ($103,353,120) (9.20%)

2011-12 $965,799,830 ($53,907,633) (5.29%)

2012-13 $977,704,364 $11,904,534 1.23%

2013-14 $1,019,981,781 $42,277,418 4.32%

* Collectibility rates established by the state are: 95% for years 2009-10 and 2010-11, 96% foryears 2011-12 through 2013-14.

$925,000,000

$950,000,000

$975,000,000

$1,000,000,000

$1,025,000,000

$1,050,000,000

$1,075,000,000

$1,100,000,000

$1,125,000,000

$1,150,000,000

$1,175,000,000

2009-10 2010-11 2011-12 2012-13 2013-14

Comparison of School Board Proceeds(Ad Valorem Taxes Collected)


COMPARISON OF 2012-13 TO 2013-14HOMEOWNER'S PROPERTY TAXES

Assessed Value $125,000Homestead Exemption * 25,000Taxable Value $100,000

* Additional exemptions exist but do not apply to

the calculation of the School Board millage.

2012-13 2013-14 Increase/Millage Taxes Millage Taxes (Decrease)

Non-Voted:Required Local Effort 5.0910 5.1210RLE Prior Period Adjustment 0.1170 0.1110Discretionary 0.7480 74.80 0.7480 74.80 0.00Capital Projects 1.5000 150.00 1.5000 150.00 0.00Sub-Total Non-Voted 7.4560 $745.60 7.4800 $748.00 $2.40

Voted:Debt Service 0.0000 0.00 0.0000 0.00 0.00

TOTAL 7.4560 $745.60 7.4800 $748.00 $2.40

$520.80 $523.20 $2.40


2013 NOTICE OF PROPOSED PROPERTY TAXESAND PROPOSED ASSSESSMENTS

See Page 13 for legend and explanations.

PARCEL NUMBER XXXXXX-XX-XXXX

2013 NOTICE OF PROPOSED OR ADOPTED NON-A

Broward CoBroward Cou

115 South Andrews Avenue

YOUR PROPERTY VALUE LAST YEAR YOUR PROPERTY VALUE THIS YEARC OUN T Y SC H OOL B OA R D M UN IC IP A L IN D EP EN D EN T C OUN T Y

M arket Value 78,000 78,000 78,000 78,000 M arket Value

SOH R ed./ P o rtability 0 0 0 0 SOH R ed./ P o rtability

10% C ap R eductio n 0 0 0 0 10% C ap R educt io n

A gricultural Classif icat io n 0 0 0 0 A gricultural Classif icat io n

Other Reductio n 0 0 0 0 Other Reductio n

A ssessed/ SOH 78,000 78,000 78,000 78,000 A ssessed/ SOH

H o mestead 25,000 25,000 25,000 25,000 H o mestead

A dd. H omestead 25,000 0 25,000 25,000 A dd. H omestead

Wid/ Vet / D is 0 0 0 0 Wid/ Vet / D is

Senio r 0 0 0 0 Senio r

Other Exemptio n 0 0 0 0 Other Exemptio n

T axable 28,000 53,000 28,000 28,000 T axable

See reverse side fo r an explanat io n of abo ve listed values.

Proposed Ad Valorem Taxes

LA ST YEA R 'S A C T UA L T AX

R A T E

T H IS YEA R 'S P R OP OSED TA X

R A T E

YOUR P R OP ER T Y T A XES LA ST

YEA R

Y OU R TA X ES T HIS Y A R IF POR POSED

B U D GET C HA N GE IS M A D E

- - COUNTYWIDE - -

COUNTY COMMISSION 5.2576 5.4400 147.21 136.00

VOTER APPROVED DEBT LEVY 0.2954 0.2830 8.27 7.08

BROWARD PUBLIC SCHOOLS

BY STATE LAW 5.2080 5.2320 276.02 238.16

BY LOCAL BOARD 2.2480 2.2480 119.14 102.33

SOUTH FLORIDA WATER MANAGEMENT 0.3676 0.3523 10.29 8.81

EVERGLADES CONSTRUCTION PROJECT 0.0613 0.0587 1.72 1.47

FLORIDA INLAND NAVIGATION 0.0345 0.0345 0.97 0.86

CHILDREN'S SERVICES COUNCIL 0.4902 0.4882 13.73 12.21

- - MUNICIPAL - -

UNINCORPORATED SERVICES 2.3353 2.3353 65.39 58.38

UNINCORPORATED FIRE RESCUE TAX 2.5224 2.6191 70.63 65.48

STREET LIGHTING 0.3743 0.3743 10.48 9.36

- - INDEPENDENT - -

NORTH BROWARD HOSPITAL DISTRICT 1.8564 1.8564 51.98 46.41

TOTAL AD VALOREM TAXES 775.83 686.55

**TOTAL NON-AD VALOREM ASSESSMENTS 480.00

TOTAL OF AD VALOREM TAXES AND

NON-AD VALREM ASSESSMENTS 1,255.83 1.146.55

(SEE REVERSE SIDE FOR DETAILS)

* *C OLU M N 1 **C OLU M N 2 **C OLU M N 3 **C OLU M N 4

T A XIN G A UT H OR IT Y

460.00

DOE, JOHN1234 HAPPY PLACEFORT LAUDERDALE FL 33300

BY STATE LAW This portion of the Broward Public Schools tax levy is state mandated.

BY LOCAL BOARD This portion of the Broward Public Schools tax levy is determined by the School Board.

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See Page 13 for legend and explanations.

Page 1

PROPERTY TAXES AND PROPOSEDAD VALOREM ASSESSMENTSounty Taxing Authoritiesnty Governmental Center

e, Fort Lauderdale, Florida 33301-1899

SC H OOL B OA R D M UN IC IP A L IN D EP EN D EN T70,520 70,520 70,520 70,520

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

70,520 70,520 70,520 70,520

25,000 25,000 25,000 25,000

20,520 0 20,520 20,520

0 0 0 0

0 0 0 0

0 0 0 0

25,000 45,520 25,000 25,000

Y OU R TA X RA TE T HIS Y EA R IF N O


Y OU R TAX ES THIS Y EA R IF N O


PH 954-831-4000: COMMISSION CHAMBERS, 4TH FLOOR 5.0619 126.55

115 S ANDREWS AVE, FT. LAUD. SEPT 10, 5:01 PM 0.2830 7.08

PH 754-321-8330: KATHLEEM C. WRIGHT ADM. BLDG. 5.0059 227.87

600 SE 3 AVE, FT. LAUD., SEPT 17, 5:30 PM 2.1608 98.36

PH 561-686-8800: 3301 GUN CLUB RD, BLDG B-1 0.3523 8.81

W PALM BEACH, SEPT 12, 5:15 PM 0.0587 1.47

PH 561-627-3386: PALM BEACH SHORES TOWN HALL 0.0332 0.83

247 EDWARDS LN PALM BCH SHORES, SEPT 13, 5:30 PM

PH 954-377-1000: CSC, 6600 W COMMERCIAL BLVD 0.4723 11.81

LAUDERHILL, SEPT 9, 5:01 PM

PH 954-831-4000: CITY COMMISSION CHAMBERS, 4TH FLOOR 2.4248 60.62

115 S ANDREWS AVE, FT. LAUD. SEPT 10 5:01 PM





PH 954-355-5122: BROWARD HEALTH MEDICAL CENTER 1.7893 44.73

1600 S ANDREWS AVE, FT. LAUD., SEPT 18, 5:30 PM

662.51

**C OLU M N 5 **C OLU M N 6

YOUR TAXES THIS YEAR

DO NOT PAYTHIS IS NOT A BILL

The taxing authorities which set property taxes against yourproperty will soon hold PUBLIC HEARINGS to adopt budgetsand tax rates for the next year.

The purpose of the PUBLIC HEARINGS is to receiveopinions from the general public and to answer questions onthe proposed tax change and budget PRIOR TO TAKINGFINAL ACTION.

Each taxing authority may AMEND OR ALTER its proposalsat the hearing.

The taxing authorities listed below set your tax rates. TheBroward County Property Appraiser sets your property valueand applies exemptions.

If you have questions regarding your value orexemptions, please call the appropriate departmentlisted on the back of this form.

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For the best service, please direct your callto the most appropriate BCPA Department:

Residential Property Values: 954-357-6831Condo, Co-Op & Time-Share Values: 954-357-6832

Commercial Real Property Values: 954-357-6835Agricultural Properties: 954-357-6866

Tangible/Commercial Personal Property: 954-357-6836Exemptions and General Info: 954-357-6830

Report Homestead Fraud: 954-357-6900Property Appraiser Lori Parrish: 954-357-6904

Page 2PARCEL NUMBER XXXXXX-XX-XXXX

PEACEFUL PARK THIRD ADD01-01 BLOT 10 BLK 10

DOE, JOHN XXXXXX-XX-XXXX1234 HAPPY PLACEFORT LAUDERDALE FL 33300

Proposed or Adopted Non-Ad Valorem Assessments

LEVYIN G AUT H OR IT Y/ P UR P OSE OF N ON -A D

VA LOR EM ASSESSM EN T

YOUR NON -A D VA LOR EM

A SSESSM EN T LA ST YEAR

YOUR N ON -A D VA LOR EM

A SSESSM EN T IF P R OP OSED CH A N GE

IS M A D E

LEVY RA T E P A R C EL UN IT S

A N D UN IT OF M EA SUR EM EN T

D A T E, T IM E, A N D LOC A T ION OF P UB LIC H EA R IN G A N D T OT A L ASSESSM EN T REVEN UE TO BE C OLLEC T ED

UNINCORPORATED 190.00 190.00 190.00 PH 954-831-4000: BROWARD COUNTY GOVT CENTER

FIRE ASSESSMENT 1 UNIT 115 S ANDREWS AVE, FT. LAUD. SEPT 10, 5:01 PM

RESIDENTIAL COUNTY WILL COLLECT $1,097,880 IN ASSESSMENTS

UNINCORPORATED 290.00 270.00 270.00 PH 954-831-4000: BROWARD COUNTY GOVT CENTER

GARBAGE ASSESSMENT 1 UNIT 115 S ANDREWS AVE, FT. LAUD. SEPT 10, 5:01 PM

RESIDENTIAL COUNTY WILL COLLECT $1,164,510 IN ASSESSMENTS

**TOTAL NON-AD VALOREM 480.00 460.00

T OT A L OF A D VA LOR EM T A XES AN D NON -A D

VA LOR EM A SSESSM EN T S

1,255.83 1,146.55

2013 NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED

NON-AD VALOREM ASSESSMENTS

NON-AD VALOREM ASSESSMENTS

Local governments w ill soon hold public hearings to adopt non-ad valorem assessments for the next year. The purpose of the public hearings is to receive opinions fromaffected property ow ners and to answ er questions on the proposed non-ad valorem assessments prior to taking action. All property ow ners have the right to appear atthe public hearing and speak or file w ritten objections to the non-ad valorem assessments. The w ritten objection must be filed w ith the local government w ithin 20 days ofthe f irst class notice required by sect. 197.3632, Florida Statutes --- this form constitutes the first class notice required by sect. 197.3632, Florida Statutes for countyassessments and certain municipal assessments listed below .---

Ad valorem taxes are set based on the value of property. Non-ad valorem assessments are set based on characteristics included (but not limited to) type of building, lotsize, building size, or number of residential units. Non-ad valorem assessments are placed on this notice at the request of the local governing boards. The Brow ardCounty Revenue Collection Division w ill be including these on your November tax bill. For details on particular non-ad valorem assessments, contact the taxing authoritieslisted above. The phone number for each is listed in the column w ith the date, time and location of the public hearing. FAILURE TO PAY TAXES AND NON-AD VALOREMASSESSMENTS WILL RESULT IN THE ISSUANCE OF A TAX CERTIFICATE AND MAY RESULT IN THE LOSS OF TITLE.

Your final tax bill may contain non-ad valorem assessments which may not be reflected on this notice such as assessments for roads, fire, garbage,lighting, drainage, water, sewer, or other governmental services and facilities which may be set by your county, city, or any special district.


EXPLANATION OF 2013PROPOSED PROPERTY TAXES AND ASSESSMENTS

The name(s) of the current property owner(s), along with the parcel ID or account numberfor the property, will appear in this area.

LAST YEAR'S (2012) values and exemptions for the property.

THIS YEAR'S (2013) values and exemptions for the property.

The Market Value (as of January 1, 2013) is the Property Appraiser's opinion of the realvalue of the property on the open market (based upon qualified sales of similar propertiesduring 2012).

Properties can receive an assessment reduction for a number of reasons, including theSave Our Homes (SOH) benefits, Portability (savings were moved from a previousHomestead this year), the 10% Cap property assessment limitation (does not apply to theBroward Public Schools portion of taxes), and the Agricultural Classification. Not allassessment reductions apply to all taxing authorities.

The Assessed/SOH Value is the market value of the property minus any reductions forassessments and/or classifications.

Specific dollar or percentage reductions in value are based on certain qualifications of theproperty owner. Exemption examples include Homestead, Additional Homestead, Wid/Vet/Dis (widow/widower, disabled veteran, disability), and Senior. The value of eachexemption on your property is listed, as applicable to the various taxing authorities.

The value used to calculate taxes on the property. The Taxable value is theAssessed/SOH value minus the value of any applicable exemptions.

The second $25,000 of the $50,000 Homestead exemption does not apply to the Broward Public Schools portion of taxes, per the Florida Constitution and state statutes.

The governmental entities that set the tax rates on property.

The tax rate adopted by each taxing authority and applied to the property in 2012.

What the tax rate will be this year if the taxing authorities adopt their proposed budgetsafter their public hearings in 2013.

The taxes that were applied to the property in 2012. The amounts are based on thebudgets adopted in 2012 and the property's 2012 taxable value.

What the taxes will be in 2013 if the taxing authorities adopt their proposed budgets aftertheir public hearings in 2013.

The schedule of public hearings. These meetings can be attended by the public to let thetaxing authorities hear from the taxpayers. Contact phone numbers are also included.

What the tax rate will be in 2013 if the taxing authorities DO NOT change their tax ratesfrom 2012. This is referred to as the "rolled back rate" and is the rate that would generatethe same amount of revenue as last year.

What the taxes will be in 2013 if the taxing authorities DO NOT change their tax rates from2012. The amounts are based on 2012 rates and the property's 2013 assessment.

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General Fund


2013-14 GENERAL FUNDESTIMATED REVENUE AND APPROPRIATIONS (in millions)

REVENUECATEGORIES

FederalIncludes Medicaid and ROTC

StateIncludes FEFP, WorkforceEducation, and Class SizeReduction

LocalIncludes taxes and variousfees paid to the District

Transfers and Fund Balance

APPROPRIATIONCATEGORIES

Salaries

Employee Benefits

Purchased ServicesIncludes $244 millionfor charter schools

Energy Services

Materials and Supplies

Capital Outlay and Other

Transfers and Fund Balance

Federal$12.00%

State$1,031.9

49%Local$861.341%

Transfers & Fund Bal

$217.010%

Salaries$1,123.4

53%

Employee Benefits$340.716%

Purchased Services$371.317%

Energy Services

$60.93%Materials &

Supplies$54.03%

Capital Outlay & Other

$11.91%

Transfers & Fund Balance

$159.97%


GENERAL FUND BUDGETCOMPARISON OF REVENUES 2012-13 to 2013-14

2013-14 2012-13as of Final

Revenues: Second Hearing Revenues Difference

FederalMedicaid and ROTC $11,970,000 $15,355,150 ($3,385,150) (a)

StateFEFP 635,944,462 553,397,077 82,547,385 (b)

Workforce 73,164,412 71,570,609 1,593,803Class Size 295,427,509 296,387,523 (960,014)Other * 27,333,608 17,778,856 9,554,752 (c)

LocalAd Valorem Taxes 815,402,089 781,871,130 33,530,959 (d)

Other ** 45,921,223 48,521,598 (2,600,375) (e)

Other Financing Sources 134,103,805 76,590,404 57,513,401 (f)

TOTAL $2,039,267,108 $1,861,472,347 $177,794,761

*

**

Comments:

(a)

(b)

(c)

(d)

(e)

(f) Other Financing Sources include $58.6 million in Health, Workers Compensation, GeneralLiability, and OPEB transfers in.

The increase is due to a State’s certified higher estimated current year taxable value andthe increase by the Legislature of the Required Local Effort.

Anticipate collecting fewer fees (for example rental fees) in FY 2013-14. Additionally,lowered the projections for indirect cost reimbursement due to a reduction in the DOEapproved indirect cost rate from 3.79% in FY 2012-13 to 3.33% in FY 2013-14.

Local Other includes facility rental income and fees for courses, child care, PK programs, certification,and transportation for school activities.

State Other includes funds for School Recognition, Racing Commission funds, VPK funding, andfunding for the Broward Virtual School.

In FY 2012-13, the District was allowed to claim prior years’ Medicaid reimbursements inaddition to its regular billing.

For FY 2013-14, the Legislature provided additional funds for K-12 education.

$10 million of revenue from the changes and the expansion of the Broward Virtual Schoolresulting from the Legislative changes to the Florida Virtual School funding formula.


GENERAL FUND BUDGETCOMPARISON OF APPROPRIATIONS 2012-13 to 2013-14

2013-14 2012-13as of Final

Appropriations: Second Hearing Appropriations Difference

Instruction $1,280,573,162 $1,186,002,110 $94,571,052 (a)

Student Personnel Services 95,319,601 94,734,858 584,743

Instructional Media Services 21,638,126 20,555,293 1,082,833

Instruction &Curriculum Dev. 17,136,576 16,941,087 195,489

Instructional Staff Training 3,596,610 3,857,185 (260,575)

Instructional-Related Technology 20,403,844 19,784,022 619,822

Board 3,727,679 3,461,541 266,138

General Administration 6,309,581 6,181,071 128,510

School Administration 125,970,248 121,512,343 4,457,905 (b)

Fiscal Services 8,044,317 7,942,706 101,611

Central Services 50,240,213 49,927,220 312,993

Student Transportation 86,373,048 84,215,006 2,158,042 (c)

Operation of Plant 164,056,907 165,164,352 (1,107,445)

Maintenance of Plant 60,909,243 62,060,991 (1,151,748)

Administrative Technology 3,144,579 2,968,631 175,948

Community Services 14,692,510 15,349,492 (656,982)

Debt Service 131,915 131,647 268Other Financing Sources 7,746,433 5,191,632 2,554,801 (d)

TOTAL $1,970,014,592 $1,865,981,187 $104,033,405

Comments:

(a)

(b)

(c)

(d)

The $94 million increase to the projected Instruction expenditures for FY 2013-14is a result of the following: additional earmarked funding from the State for teachersalary increases, approximately $47 million; portion of the earmarked retirementsystem contribution, approximately $15 million; $29 million additional projectedfunds for charter schools enrollment (includes $6 million increase in capital outlaypass-through funds); and additional salary and benefits cost for the six months ofsalary increases given last year.

FRS contribution increase, health insurance increase, and salary increases givenlast year.

FRS contribution increase, health insurance increase, and salary increases givenlast year.

Other Financing Sources for 2013-14 increased as a result of a transfer of $2.4million for the purchase of the Boys and Girls Club.


2013-14 UNFUNDED MANDATES

Over the years, the Department of Education and/or the legislature has mandated that school districts meet certain requirements and/or provide certain services for which the districts are notgiven sufficient funding. These are referred to as unfunded or underfunded mandates. Here are some examples of such mandates: It is estimated that the District will receive $29.5 million in state funding in 2013-14 for

student transportation. The estimated 2013-14 cost for transporting students (including students who participate in the Opportunity Scholarship Program), vehicle maintenance, and administration is $86.4 million, leaving an estimated deficit of $56.9 million.

It is estimated that the District will need an additional $52 million to hire teachers in an effort

to work toward meeting the state mandated class size requirements in 2013-14.

The percentage of school taxable value used in the calculation of the required local effort in the Florida Education Finance Program is 96 percent; however, the previous years’ actual collection rate was around 95%, which could create a potential unfunded mandate of $8million.

Beginning in 2013-14, school districts must pay the colleges an amount equal to studenttuition for dual enrollment courses taught on their campuses. The resulting financial impact to the District is estimated to be between $2 and $4 million.

A daytime or evening Alternative to External Suspension education program must be

developed, staffed, and administered by the District at a cost of approximately $1.1 million. Supplemental Academic Instruction and Safe School funding have not increased to pay forthis mandate.

Bus drivers must complete 40 hours of pre-service training, consisting of at least 20 hours of

classroom instruction and eight hours of behind-the-wheel training based on the Department of Education’s Basic School Bus Driver Curriculum. For 2013-14, the cost to the District is estimated to be $800,000.

The District must provide, free of charge, all instructional materials for students’ dual

enrollment courses. The cost is estimated to be $1.0 million for 2013-14. Funding from the State is approximately $0.5 million, causing a financial impact of $0.5 million to the District.

Each District employee must be fingerprinted every five years. This requirement includes

contractors and vendors. The Florida Department of Law Enforcement charges the District to maintain these fingerprints records, which will cost approximately $0.3 million in 2013-14.


2013-14 BUDGET CALENDAR

Ref Statutory StatutoryDay Date Activity Requirement Reference

D Monday, Property Appraiser certifies tax July 1 or date of certification, whichever is 200.065(1)

7/1/2013 roll. later. 193.023(1)

Friday, Receive "Required Local Effort" Not later than 7/19/13, the Commissioner of 1011.62(4)(a)

7/19/2013 from Department of Education. Education shall certify Required Local Effort.

D + 23 Within 24 days of the Certification Superintendent submits tentative budget to 200.065(2)(a)3

of Value. the School Board of Broward County, 1011.02

Florida.

Superintendent presents School Board shall approve tentative budget

tentative 2013-14 budget to the for advertising. 1011.03

School Board.

D + 28 Friday, Within 29 days of the Advertising summary of tentative budget, 200.065(2)(f)1

7/26/2013 Certification of Value, the district including proposed millage rates. 1011.03

must advertise in the newspaper.

Not less than 2 nor more than The School Board holds public hearing on 200.065(2)(f)1

5 days after advertising. tentative budget and proposed millage rates;

amends and adopts tentative budget.

D + 34 Friday, Within 35 days of Certification Advise Property Appraiser of proposed 200.065(2)(b)

8/2/2013 of Value. millage rate. This will be used by Property 200.065(2)(f)2

Appraiser to prepare Notice of Proposed

Property Taxes.

Not less 65-80 days after Certification Hold public hearing to adopt final budget 200.065(2)(c)

than of Value. (Between 9/3/2013 and and to adopt millage rate. No newspaper 200.065(2)(f)3

D + 64 9/18/2013) advertisement is required.

not more Millage rate cannot exceed the rate

than tentatively adopted on D + 34 unless each

D + 79 taxpayer is sent a personal notice of change

under the new rates. Such notice is prepared

by the Property Appraiser at School Board

expense and should be mailed no more than

15 days nor less than 10 days prior to any

hearing.

Friday, Submit budget to Department of Education 6A-1.0071(1)

9/20/2013 within 3 business days after adoption.

D + 100 Friday, Within 3 days after adopted Notify Property Appraiser, Tax Collector and 200.065(4)

9/20/2013 resolution. No later than 101 Department of Revenue of adopted millage

days after Certification of Value. rate within 3 days after adoption of the

resolution.

* Indicates School Board Meeting

** Indicates School Board Public Hearing

Tuesday,July 30, 2013**

Tuesday,Sept. 17,2013**

Tuesday,July 23,2013*


Capital Outlay


2013-14 CAPITAL BUDGET CALENDAR

Statutory StatutoryDate Activity Requirement Reference

Friday, Kick-off meeting Department and Areas.

2/15/2013

Thursday, Meet with individual Board members to

2/14/2013 provide a status of the capital outlay plan

through and get direction for funding the

Friday, District's needs.

3/8/2013

Friday, Final date for submission of departmental

3/8/2013 data to the Capital Budget Office.

Tuesday, Board Workshop to discuss prioritized

5/28/2013 budgeting process.

Tuesday, Board Workshop to get feedback on

6/18/2013 priorities and funding recommendations for

Capital Budget prioritized projects.

Tuesday, Tentative District Educational Facilities Annually, prior to the adoption of the district school 1013.35 (2)(a)

7/9/2013 Plan is prepared and presented to School budget, each district school board shall prepare

Board members. a Tentative District Educational Facilities Plan.

Tuesday, Submittal of the Tentative District The district school board shall submit a copy of its 1013.35 (3)

7/9/2013 Educational Facilities Plan per Interlocal Tentative District Educational Facilities Plan to all

Agreement. all affected local governments prior to adoption by

the board.

School Board holds the first public hearing Provision shall be made for public comment 1013.35 (2)(d)

on the Tentative District Educational concerning the Tentative District Educational

Facilities Plan, fiscal years 2013-14 to Facilities Plan.

2017-18.

The School Board holds the first public The School Board holds public hearing on 200.065 (2)(f)1

hearing on the annual budget. tentative budget and proposed millage rates;

amends and adopts tentative budget.

School Board holds a second public Annually, the district school board shall consider 1013.35 (4)

hearing and adopts the District Educational and adopt the Tentative District Educational

Facilities Plan, fiscal years 2013-14 to Facilities Plan.

2017-18.

Tuesday, The first year of the Adopted District The first year of the Adopted District Educational 1013.35(5)

9/17/2013 Educational Facilities Plan is included in Facilities Plan shall constitute the capital outlay

all Budget Office presentations during their budget required in s. 1013.61.

their budgeting process and adopted with

the final annual budget.

The School Board holds the second The School Board holds public hearing to adopt 200.065(2)(c)

public hearing to adopt the annual final budget and to adopt millage rates. 200.065(2)(f)3

budget.

Tuesday, The Adopted District Educational Facilities Functions of the Department of Education require 1013.03(4)

10/1/2013 Plan must be submitted to the Department each board and other appropriate agencies to

of Education. An electronic version of the submit complete and accurate financial data as to

plan is to be submitted to DOE on their the amounts of funds from all sources that are

approved forms. available and spent for construction and capital

improvements. The commissioner shall prescribe

the format and the date for the submission of this

data and any other educational facilities data.

TuesdayJuly 23

Cont. on August 27

TuesdayJuly 30,

2013

TuesdaySept. 10,

2013

TuesdaySept. 17,

2013

24 Broward County Pubilc Schools

2013-14 CAPITAL OUTLAY BUDGETESTIMATED REVENUE AND APPROPRIATIONS - NEW SOURCES ($000)

REVENUE AND FINANCING:TentativeBudget

Millage $204.5Other Local 27.7State 17.1

Sub-Total $249.3

Long-Term Reserve (incl roof carryover) 55.8Sub-Total $305.1

Workforce Education 2.4Interest Subsidies 4.4Committed project balances 220.6

TOTAL REVENUE AND FINANCING $532.5

APPROPRIATIONS:TentativeBudget

COPs Debt Service $149.4Equipment Leases 9.3Building Leases and Real Estate Costs 2.5Facilities/Cap Salaries & Prog Mngmt 15.5Charter Schools Transfer 16.0Capital Improvements 7.6Maintenance Transfer 59.0Other Projects 45.8

Sub-Total $305.1

Building Purchase - Workforce Ed. 2.4Deferred Revenue/COPs Int Subsidies 4.4Committed project balances 220.6

TOTAL APPROPRIATIONS $532.5

Millage67%

Other Local9%

State6%

Long-Term Reserve (incl roof

carryover)18%

2013-14 Estimated Revenue and Financing

COPs Debt Service

49%

Equipment Leases

3%Building Leases and Real Estate

Costs1%

Facilities/Cap Salaries & Prog

Mngmt 5%

Charter Schools Transfer

5%

Capital Improvements

3%

Maintenance Transfer

19%

Other Projects15%

2013-14 Estimated Appropriations


2013-14 CAPITAL OUTLAY BUDGETESTIMATED REVENUE AND FINANCING SOURCES ($000)

Revenue & Financing Sources Amount

Millage $204,542

Equipment Leases 20,300

Interest & Misc Local 405

Impact & Mitigation Fees 7,000

PECO * - Charter School Capital Outlay (flow-thru) 16,000

CO&DS * 1,166

Sub-Total $249,413

Long-Term Reserve & Roofing Carryover 55,776

Sub-Total $305,189

Workforce Education 2,387

Interest Subsidies 4,367

Committed Project Balances 220,561

Current Revenue Estimate $532,504

* PECO: Public Education Capital Outlay

CO&DS: Capital Outlay and Debt Service


2013-14 CAPITAL OUTLAY BUDGETESTIMATED APPROPRIATIONS ($000)

Appropriations Amount

COPs* Debt Service $149,437

Equipment Leases 9,346

Building Leases and Real Estate Costs 2,495

Facilities/Capital Salaries & Program Management Fees 15,500

Charter Schools Transfer 16,000

Capital Improvements (e.g. HVAC, Plumbing, Fencing, etc.) 7,600

Maintenance Transfer 59,025

Other Projects

Indoor Air Quality 2,646

Roofing 10,000

Americans with Disabilities 3,000

Safety Repairs / Security Cameras 3,400

Buses 10,300

Technology 16,040

Equipment (e.g. Athletic and Music Equipment) 400

Sub-Total $305,189

Building Purchase - Workforce Education 2,387

COPs* Debt (paid from interest subsidies) 4,367

Committed Project Balances ** 220,561

Current Appropriations Estimate $532,504

* COPS: Certificates of Participation

** The committed project balances include carryovers that were appropriated in prior years.


Addendum I


Second Public Hearing – September 17, 2013 31

AGENDA REQUEST FORM THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA

5:30 p.m. Meeting Date Agenda Item Number

9/17/13 O p e n A g e n d a ___Yes _X__ No

S p e c i a l O r d e r R e q u e s t

___Yes _X__ No 1

TITLE:

Resolution Adopting Millage Rates REQUESTED ACTION: Adopt Resolution #14-58, approving millage rates for Fiscal Year 2013-2014. SUMMARY EXPLANATION AND BACKGROUND: It is recommended that the School Board adopt Resolution #14-58, approving the millage rates for the 2013-2014 fiscal year.

SCHOOL BOARD GOALS:

__•Goal 1: High Quality Instruction. __•Goal 2: Continuous Improvement. X •Goal 3: Effective Communication. FINANCIAL IMPACT

Adoption of the millage rates will generate $1,019,981,781. EXHIBITS: (List)

1. Resolution #14-58 BOARD ACTION: SOURCE OF ADDITIONAL INFORMATION:

Oleg Gorokhovsky

754-321-8354

(For Official School Board Records' Office Only) Name Phone THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA I. Benjamin Leong, CPA, Chief Financial Officer Office of Financial Management Approved in Open Board Meeting on: By: Laurie Rich Levinson

School Board Chair

Form #4189 Revised 12/12 RWR/IBL/OG/SC

Second Public Hearing –September 17, 2013 37

DISTRICT SCHOOL BOARD OF BROWARD COUNTYDISTRICT SUMMARY BUDGET Fiscal Year 2013-2014

SECTION I. ASSESSMENT AND MILLAGE LEVIES Page 1

A. Certification of Taxable Value of Property in County by Property Appraiser 142,042,917,386.00

B. Millage Levies on Nonexempt Property: DISTRICT MILLAGE LEVIESNonvoted Voted Total

1. Required Local Effort 5.1210 5.1210

2. Prior Period Funding Adjustment Millage 0.1110 0.1110

3. Discretionary Operating 0.7480 0.7480

4. Additional Operating

5. Additional Capital Improvement

6. Local Capital Improvement 1.5000 1.5000

7. Discretionary Capital Improvement

8. Debt Service

TOTAL MILLS 7.4800 7.4800

ESE 139

EXP. 06/30/2014


DISTRICT SCHOOL BOARD OF BROWARD COUNTYDISTRICT SUMMARY BUDGET For Fiscal Year Ending June 30, 2014

SECTION II. GENERAL FUND - FUND 100 Page 2Account

ESTIMATED REVENUES NumberFEDERAL:

Federal Impact, Current Operations 3121Reserve Officers Training Corps (ROTC) 3191 2,070,000.00Miscellaneous Federal Direct 3199Total Federal Direct 3100 2,070,000.00

FEDERAL THROUGH STATE AND LOCAL:Medicaid 3202 9,900,000.00National Forest Funds 3255Federal Through Local 3280Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200 9,900,000.00

STATE:Florida Education Finance Program (FEFP) 3310 635,944,462.00Workforce Development 3315 69,087,756.00Workforce Development Capitalization Incentive Grant 3316Workforce Education Performance Incentive 3317 3,155,243.00Adults With Disabilities 3318 921,413.00CO & DS Withheld for Administrative Expense 3323Diagnostic and Learning Resources Centers 3335Racing Commission Funds 3341 446,500.00State Forest Funds 3342State License Tax 3343 282,000.00District Discretionary Lottery Funds 3344Class Size Reduction Operating Funds 3355 295,427,509.00School Recognition Funds 3361 15,055,108.00Excellent Teaching Program 3363Voluntary Prekindergarten Program 3371 550,000.00Preschool Projects 3372Reading Programs 3373Full Service Schools 3378Other Miscellaneous State Revenue 3399 11,000,000.00Total State 3300 1,031,869,991.00

LOCAL:District School Taxes 3411 815,402,089.00Tax Redemptions 3421Payment in Lieu of Taxes 3422Excess Fees 3423Tuition 3424Rent 3425 1,461,593.00Investment Income 3430 750,000.00Gifts, Grants, and Bequests 3440Adult General Education Course Fees 3461 1,000,000.00Postsecondary Vocational Course Fees 3462 6,000,000.00Continuing Workforce Education Course Fees 3463Capital Improvement Fees 3464 300,000.00Postsecondary Lab Fees 3465Lifelong Learning Fees 3466 400,000.00General Education Development (GED) Testing Fees 3467Financial Aid Fees 3468Other Student Fees 3469 1,571,000.00Preschool Program Fees 3471 1,100,000.00Prekindergarten Early Intervention Fees 3472School-Age Child Care Fees 3473 11,477,900.00Other Schools, Courses, and Classes Fees 3479 1,119,730.00Miscellaneous Local Sources 3490 20,741,000.00Total Local 3400 861,323,312.00

TOTAL ESTIMATED REVENUES 1,905,163,303.00OTHER FINANCING SOURCESLoans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From Debt Service Funds 3620From Capital Projects Funds 3630 75,025,000.00From Special Revenue Funds 3640 500,000.00From Permanent Funds 3660From Internal Service Funds 3670 58,578,805.00From Enterprise Funds 3690Total Transfers In 3600 134,103,805.00

TOTAL OTHER FINANCING SOURCES 134,103,805.00Fund Balance, July 1, 2013 2800 82,879,680.00TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES, AND FUND BALANCE 2,122,146,788.00

ESE 139


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ESE

139


DISTRICT SCHOOL BOARD OF BROWARD COUNTYDISTRICT SUMMARY BUDGET

For Fiscal Year Ending June 30, 2014

Page 4

Account

ESTIMATED REVENUES Number

FEDERAL THROUGH STATE AND LOCAL:

National School Lunch Act 3260 79,456,981.00

USDA Donated Commodities 3265 6,555,000.00

Federal Through Local 3280

Miscellaneous Federal Through State 3299 1,521,111.00Total Federal Through State and Local 3200 87,533,092.00

STATE:

School Breakfast Supplement 3337 563,800.00

School Lunch Supplement 3338 715,978.00

Other Miscellaneous State Revenue 3399 40,000.00

Total State 3300 1,319,778.00

LOCAL:

Investment Income 3430 205,538.00

Gifts, Grants, and Bequests 3440

Food Service 3450 21,192,837.00

Other Miscellaneous Local Sources 3495 583,810.00

Total Local 3400 21,982,185.00

TOTAL ESTIMATED REVENUES 110,835,055.00

OTHER FINANCING SOURCES:

Loans 3720

Sale of Capital Assets 3730

Loss Recoveries 3740

Transfers In:

From General Fund 3610

From Debt Service Funds 3620

From Capital Projects Funds 3630

Interfund Transfer 3650

From Permanent Funds 3660

From Internal Service Funds 3670

From Enterprise Funds 3690

Total Transfers In 3600

TOTAL OTHER FINANCING SOURCES

Fund Balance, July 1, 2013 2800 35,869,356.79

TOTAL ESTIMATED REVENUES, OTHER FINANCING

SOURCES, AND FUND BALANCE 146,704,411.79

ESE 139

SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410



SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 (CONTINUED) Page 5

AccountAPPROPRIATIONS Number

Food Services: (Function 7600)

Salaries 100 28,513,503.00

Employee Benefits 200 13,887,076.00

Purchased Services 300 5,646,035.00

Energy Services 400 2,495,990.00

Materials and Supplies 500 54,023,676.00

Capital Outlay 600 3,336,566.00

Other 700 2,932,209.00

Capital Outlay (Function 9300) 600

TOTAL APPROPRIATIONS 7600 110,835,055.00

OTHER FINANCING USES:Transfers Out (Function 9700)

To General Fund 910

To Debt Service Funds 920

To Capital Projects Funds 930

Interfund 950

To Permanent Funds 960

To Internal Service Funds 970

To Enterprise Funds 990

Total Transfers Out 9700

TOTAL OTHER FINANCING USES

Nonspendable Fund Balance, June 30, 2014 2710 1,554,262.76

Restricted Fund Balance, June 30, 2014 2720 34,315,094.03

Committed Fund Balance, June 30, 2014 2730

Assigned Fund Balance, June 30, 2014 2740

Unassigned Fund Balance, June 30, 2014 2750

TOTAL ENDING FUND BALANCE 2700 35,869,356.79

TOTAL APPROPRIATIONS, OTHER FINANCING USES,AND FUND BALANCE 146,704,411.79

ESE 139



SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 Page 6

Account

ESTIMATED REVENUES NumberFEDERAL DIRECT:

Workforce Investment Act 3170

Community Action Programs 3180

Reserve Officers Training Corps (ROTC) 3191

Miscellaneous Federal Direct 3199 24,496,216.00

Total Federal Direct 3100 24,496,216.00


Vocational Education Acts 3201 2,608,422.00

Medicaid 3202

Workforce Investment Act 3220 520,476.00

Teacher and Principal Training and Recruitment, Title II, Part A 3225 9,502,310.00

Math & Science Partnerships - Title II, Part B 3226

Drug Free Schools 3227

Individuals with Disabilities Education Act (IDEA) 3230 54,762,180.00

Elementary and Secondary Education Act, Title I 3240 73,311,863.00

Adult General Education 3251 4,358,799.00

Vocational Rehabilitation 3253


Miscellaneous Federal Through State 3299 3,502,310.00

Total Federal Through State And Local 3200 148,566,360.00

STATE:

Other Miscellaneous State Revenue 3399 1,433,320.00

Total State 3300 1,433,320.00

LOCAL:

Investment Income 3430


Adult General Education Course Fees 3461

Other Miscellaneous Local Sources 3495 2,599,202.00

Total Local 3400 2,599,202.00



Loans 3720



Transfers In:




Interfund 3650






Fund Balance, July 1, 2013 2800

TOTAL ESTIMATED REVENUES, OTHER FINANCING

SOURCES, AND FUND BALANCE 177,095,098.00

ESE 139


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E 1

39



SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 Page 8

AccountESTIMATED REVENUES Number

FEDERAL DIRECT:

Miscellaneous Federal Direct 3199

Total Federal Direct 3100


Individuals with Disabilities Education Act (IDEA) 3230

Elementary and Secondary Education Act, Title I 3240

Miscellaneous Federal Through State 3299

Total Federal Through State And Local 3200

STATE:

Other Miscellaneous State Revenue 3399

Total State 3300

LOCAL:



Other Miscellaneous Local Sources 3495

Total Local 3400

TOTAL ESTIMATED REVENUES




Transfers In:




Interfund 3650







TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES, AND FUND BALANCE

ESE 139


DIS

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SC

HO

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AR

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ES

E 1

39



SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 Page 10


FEDERAL DIRECT:

Miscellaneous Federal Direct 3199

Total Federal Direct 3100


Other Food Services 3269

Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200

STATE:


Total State 3300

LOCAL:




Total Local 3400

TOTAL ESTIMATED REVENUES




Transfers In:




Interfund 3650







TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES, AND FUND BALANCE

ESE 139


1D

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E 1

39



SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 Page 12



Race to the Top 3214 18,736,100.00

Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200 18,736,100.00

STATE:


Total State 3300

LOCAL:




Total Local 3400





Transfers In:




Interfund 3650







TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES, AND FUND BALANCE 18,736,100.00

ESE 139


DIS

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SC

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s 78

00

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Mai

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ance

of P

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81

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Adm

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trat

ive

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Com

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ity S

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9100

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er C

apita

l Out

lay

9300

TO

TA

L A

PP

RO

PR

IAT

ION

S

18,7

36,1

00.0

013

,759

,723

.00

1,70

6,24

8.00

2,39

4,90

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61,7

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081

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R F

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NC

ING

US

ES

:T

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fers

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: (F

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9700

)T

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t Ser

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s F

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930

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d95

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anen

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ance

, Jun

e 30

, 201

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d B

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ance

, Jun

e 30

, 201

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igne

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ance

, Jun

e 30

, 201

4 27

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ned

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d B

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ce, J

une

30, 2

014

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ND

BA

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E27

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ION

S, O

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ER

FIN

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CIN

G U

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S,

AN

D F

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18

,736

,100

.00

ES

E 1

39


DISTRICT SCHOOL BOARD OF BROWARD COUNTY

DISTRICT SUMMARY BUDGET

For Fiscal Year Ending June 30, 2014

Page 14

Account




Total Federal Through State and Local 3200

LOCAL:

Investment Income 3430 5,079.00


Other Miscellaneous Local Sources 3495 1,158,163.00

Total Local 3400 1,163,242.00

TOTAL ESTIMATED REVENUES 3000 1,163,242.00

OTHER FINANCING SOURCES

Transfers In:




Interfund 3650






Fund Balance, July 1, 2013 2800 2,700,680.00

TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE 3,863,922.00

ESE 139

SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490


DIS

TR

ICT

SC

HO

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BO

AR

D O

F B

RO

WA

RD

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TY

DIS

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SU

MM

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T

For

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ear

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ION

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ISC

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S -

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490

(C

onti

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) P

age

15

Acc

ount

Tot

als

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sE

mpl

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Ben

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AP

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ber

100

200

300

400

500

600

700

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ion

5000

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6100

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and

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63

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Ope

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8100

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9100

503,

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3,54

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AN

CIN

G U

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S,

AN

D F

UN

D B

AL

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3,

863,

922.

00

ESE

139


DIS

TR

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SE

CT

ION

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. D

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VIC

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DS

P

age

16

210

220

230

240

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299

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TIM

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Acc

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ESE

139


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s R

ecov

erie

s37

40P

roce

eds

of L

ease

-Pur

chas

e A

gree

men

ts37

50T

rans

fers

In:

Fro

m G

ener

al F

und

3610

2,38

6,63

9.00

2,38

6,63

9.00

Fro

m D

ebt S

ervi

ce F

unds

3620

Fro

m S

peci

al R

even

ue F

unds

36

40In

terf

und

(Cap

ital P

roje

cts

Onl

y)36

50F

rom

Per

man

ent F

unds

3660

Fro

m I

nter

nal S

ervi

ce F

unds

3670

Fro

m E

nter

pris

e F

unds

3690

Tot

al T

rans

fers

In

3600

2,38

6,63

9.00

2,38

6,63

9.00

TO

TA

L O

TH

ER

FIN

AN

CIN

G S

OU

RC

ES

22,6

86,6

39.0

022

,686

,639

.00

Fun

d B

alan

ces,

Jul

y 1,

201

3 28

0027

6,33

7,86

2.00

2,09

4,00

5.00

4,79

3,02

0.00

4,86

3,97

1.00

74,8

18,9

26.0

016

9,71

9,80

5.00

20,0

48,1

35.0

0T

OT

AL

ES

TIM

AT

ED

RE

VE

NU

ES,

OT

HE

R

FIN

AN

CIN

G S

OU

RC

ES

, AN

D F

UN

D B

AL

AN

CE

S

532,

503,

934.

002,

094,

005.

004,

793,

020.

006,

029,

971.

0028

3,72

7,35

9.00

215,

811,

444.

0020

,048

,135

.00

ESE

139


9D

IST

RIC

T S

CH

OO

L B

OA

RD

OF

BR

OW

AR

D C

OU

NT

YD

IST

RIC

T S

UM

MA

RY

BU

DG

ET

For

Fis

cal Y

ear

End

ing

June

30,

201

4

SE

CT

ION

VII

I. C

AP

ITA

L P

RO

JEC

TS

FU

ND

S (

Con

tinu

ed)

Pag

e 19

310

320

330

340

350

360

370

380

390

399

AP

PR

OP

RIA

TIO

NS

Acc

ount

Num

ber

Tot

als

Cap

ital O

utla

y B

ond

Issu

es

Spe

cial

Act

S

ectio

n 1

011.

14-1

5, F

.S.

Pub

lic E

duca

tion

Cap

ital O

utla

yD

istr

ict

Bon

dsC

apita

l Out

lay

and

N

onvo

ted

Cap

ital

Impr

ovem

ent

Vot

ed C

apita

lO

ther

Cap

ital

AR

RA

Eco

nom

ic S

timul

us(C

OB

I)B

onds

Loa

ns(P

EC

O)

Deb

t Ser

vice

S

ectio

n 10

11.7

1(2)

, F.S

.Im

prov

emen

tP

roje

cts

Cap

ital P

roje

cts

App

ropr

iati

ons:

(F

unct

ions

740

0/92

00)

Lib

rary

Boo

ks (

New

Lib

rarie

s)61

0

Aud

iovi

sual

Mat

eria

ls (

Non

-Con

sum

able

)62

0

Bui

ldin

gs a

nd F

ixed

Equ

ipm

ent

630

120,

312,

985.

001,

753,

344.

001,

184,

030.

0032

,618

,606

.00

67,9

22,4

93.0

016

,834

,512

.00

Fur

nitu

re, F

ixtu

res,

and

Equ

ipm

ent

640

16,7

28,3

63.0

020

,869

.00

1,66

8,42

6.00

11,8

25,4

45.0

03,

213,

623.

00

Mot

or V

ehic

les

(Inc

ludi

ng B

uses

) 65

013

,724

,936

.00

13,7

24,9

36.0

0

Lan

d 66

049

6,77

6.00

167,

247.

0032

9,52

9.00

Impr

ovem

ents

Oth

er T

han

Bui

ldin

gs67

01,

000,

000.

001,

000,

000.

00

Rem

odel

ing

and

Ren

ovat

ions

68

014

6,30

6,70

1.00

340,

661.

0019

1,85

9.00

4,82

5,07

2.00

44,9

40,0

68.0

096

,009

,041

.00

Com

pute

r S

oftw

are

690

Red

empt

ion

of P

rinci

pal

710

Inte

rest

720

Due

s an

d F

ees

730

TO

TA

L A

PP

RO

PR

IAT

ION

S

298,

569,

761.

002,

094,

005.

0019

1,85

9.00

6,02

9,97

1.00

80,3

94,3

47.0

018

9,81

1,44

4.00

20,0

48,1

35.0

0O

TH

ER

FIN

AN

CIN

G U

SE

S:

Tra

nsfe

rs O

ut:

(Fun

ctio

n 97

00)

To

Gen

eral

Fun

d91

075

,025

,000

.00

4,60

1,16

1.00

54,4

23,8

39.0

016

,000

,000

.00

To

Deb

t Ser

vice

Fun

ds92

015

8,90

9,17

3.00

148,

909,

173.

0010

,000

,000

.00

To

Spe

cial

Rev

enue

Fun

ds94

0

Inte

rfun

d (C

apita

l Pro

ject

s O

nly)

950

To

Perm

anen

t Fun

ds96

0

To

Inte

rnal

Ser

vice

Fun

ds97

0

To

Ent

erpr

ise

Fun

ds99

0

Tot

al T

rans

fers

Out

9700

233,

934,

173.

004,

601,

161.

0020

3,33

3,01

2.00

26,0

00,0

00.0

0

TO

TA

L O

TH

ER

FIN

AN

CIN

G U

SE

S

233,

934,

173.

004,

601,

161.

0020

3,33

3,01

2.00

26,0

00,0

00.0

0

Non

spen

dabl

e F

und

Bal

ance

, Jun

e 30

, 201

4 27

10

Res

tric

ted

Fun

d B

alan

ce, J

une

30, 2

014

2720

Com

mitt

ed F

und

Bal

ance

, Jun

e 30

, 201

4 27

30

Ass

igne

d F

und

Bal

ance

, Jun

e 30

, 201

4 27

40

Una

ssig

ned

Fun

d B

alan

ce, J

une

30, 2

014

2750

TO

TA

L E

ND

ING

FU

ND

BA

LA

NC

ES

2700

TO

TA

L A

PP

RO

PR

IAT

ION

S, O

TH

ER

FIN

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CIN

G U

SE

S,

AN

D F

UN

D B

AL

AN

CE

S

532,

503,

934.

002,

094,

005.

004,

793,

020.

006,

029,

971.

0028

3,72

7,35

9.00

215,

811,

444.

0020

,048

,135

.00

ES

E 1

39



SECTION IX. PERMANENT FUND - FUND 000 Page 20Account


Federal Direct 3100

Federal Through State and Local 3200

State Sources 3300

Local Sources 3400

TOTAL ESTIMATED REVENUESOTHER FINANCING SOURCES:Sale of Capital Assets 3730

Loss Recoveries 3740Transfers In:




From Special Revenue Funds 3640






TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES, AND FUND BALANCE

ESE 139


DIS

TR

ICT

SC

HO

OL

BO

AR

D O

F B

RO

WA

RD

CO

UN

TY

DIS

TR

ICT

SU

MM

AR

Y B

UD

GE

T

For

Fis

cal Y

ear

End

ing

June

30,

201

4

SE

CT

ION

IX

. P

ER

MA

NE

NT

FU

ND

- F

UN

D 0

00 (

Con

tinu

ed)

Pag

e 21

Acc

ount

Tot

als

Sal

arie

sE

mpl

oyee

Ben

efits

Pur

chas

ed S

ervi

ces

Ene

rgy

Ser

vice

sM

ater

ials

& S

uppl

ies

Cap

ital O

utla

yO

ther

A

PP

RO

PR

IAT

ION

SN

umbe

r10

020

030

040

050

060

070

0

Inst

ruct

ion

5000

Stu

dent

Per

sonn

el S

ervi

ces

6100

Inst

ruct

iona

l Med

ia S

ervi

ces

6200

Inst

ruct

ion

and

Cur

ricul

um D

evel

opm

ent S

ervi

ces

63

00

Inst

ruct

iona

l Sta

ff T

rain

ing

Ser

vice

s64

00

Inst

ruct

iona

l-R

elat

ed T

echn

olog

y65

00

Boa

rd

7100

Gen

eral

Adm

inis

trat

ion

7200

Sch

ool A

dmin

istr

atio

n73

00

Fac

ilitie

s A

cqui

sitio

n an

d C

onst

ruct

ion

7400

Fis

cal S

ervi

ces

7500

Cen

tral

Ser

vice

s77

00

Stu

dent

Tra

nspo

rtat

ion

Ser

vice

s 78

00

Ope

ratio

n of

Pla

nt79

00

Mai

nten

ance

of P

lant

8100

Adm

inis

trat

ive

Tec

hnol

ogy

Ser

vice

s82

00

Com

mun

ity S

ervi

ces

9100

Deb

t Ser

vice

9200

Oth

er C

apita

l Out

lay

9300

TO

TA

L A

PP

RO

PR

IAT

ION

S

OT

HE

R F

INA

NC

ING

US

ES

Tra

nsfe

rs O

ut:

(F

unct

ion

9700

)

To

Gen

eral

Fun

d91

0

To

Deb

t Ser

vice

Fun

ds92

0

To

Cap

ital P

roje

cts

Fun

ds93

0

To

Spe

cial

Rev

enue

Fun

ds94

0

To

Inte

rnal

Ser

vice

Fun

ds97

0

To

Ent

erpr

ise

Fun

ds99

0

Tot

al T

rans

fers

Out

9700

TO

TA

L O

TH

ER

FIN

AN

CIN

G U

SE

S

Non

spen

dabl

e F

und

Bal

ance

, Jun

e 30

, 201

4 27

10

Res

tric

ted

Fun

d B

alan

ce, J

une

30, 2

014

2720

Com

mitt

ed F

und

Bal

ance

, Jun

e 30

, 201

4 27

30

Ass

igne

d F

und

Bal

ance

, Jun

e 30

, 201

4 27

40

Una

ssig

ned

Fun

d B

alan

ce, J

une

30, 2

014

2750

TO

TA

L E

ND

ING

FU

ND

BA

LA

NC

E27

00T

OT

AL

AP

PR

OP

RIA

TIO

NS

, OT

HE

R F

INA

NC

ING

US

ES

, AN

D F

UN

D B

AL

AN

CE

ESE

139


aD

IST

RIC

T S

CH

OO

L B

OA

RD

OF

BR

OW

AR

D C

OU

NT

Y

DIS

TR

ICT

SU

MM

AR

Y B

UD

GE

T

For

Fis

cal Y

ear

End

ing

June

30,

201

4

SE

CT

ION

X.

EN

TE

RP

RIS

E F

UN

DS

P

age

2291

191

291

391

491

592

192

2E

STIM

AT

ED

RE

VE

NU

ES

Acc

ount

Tot

als

Self-

Insu

ranc

eSe

lf-In

sura

nce

Self-

Insu

ranc

eSe

lf-In

sura

nce

AR

RA

O

ther

Ent

erpr

ise

Oth

er E

nter

pris

eN

umbe

rC

onso

rtiu

mC

onso

rtiu

mC

onso

rtiu

mC

onso

rtiu

mC

onso

rtiu

mP

rogr

ams

Pro

gram

sO

PE

RA

TIN

G R

EV

EN

UE

S:C

harg

es fo

r S

ervi

ces

3481

Cha

rges

for

Sal

es34

82P

rem

ium

Rev

enue

3484

Oth

er O

pera

ting

Rev

enue

3489

Tot

al O

pera

ting

Rev

enue

sN

ON

OP

ER

AT

ING

RE

VE

NU

ES:

Inve

stm

ent I

ncom

e34

30G

ifts,

Gra

nts,

and

Beq

uest

s34

40O

ther

Mis

cella

neou

s L

ocal

Sou

rces

3495

Los

s R

ecov

erie

s37

40G

ain

on D

ispo

sitio

n of

Ass

ets

3780

Tot

al N

onop

erat

ing

Rev

enue

sT

rans

fers

In:

Fro

m G

ener

al F

und

3610

Fro

m D

ebt S

ervi

ce F

unds

3620

Fro

m C

apita

l Pro

ject

s F

unds

3630

Fro

m S

peci

al R

even

ue F

unds

3640

Inte

rfun

d T

rans

fers

(E

nter

pris

e F

unds

Onl

y)36

50F

rom

Per

man

ent F

unds

3660

Fro

m I

nter

nal S

ervi

ce F

unds

3670

Tot

al T

rans

fers

In

3600

Net

Pos

ition

, Jul

y 1,

201

328

80

TO

TA

L O

PE

RA

TIN

G R

EV

EN

UE

S, N

ON

OP

ER

AT

ING

RE

VE

NU

ES

, TR

AN

SF

ER

S I

N, A

ND

NE

T P

OS

ITIO

N

OP

ER

AT

ING

EX

PE

NSE

S: (

Fun

ctio

n 99

00)

Sal

arie

s 10

0E

mpl

oyee

Ben

efits

200

Pur

chas

ed S

ervi

ces

300

Ene

rgy

Ser

vice

s40

0M

ater

ials

and

Sup

plie

s 50

0C

apita

l Out

lay

600

Oth

er (

incl

udin

g D

epre

ciat

ion)

700

Tot

al O

pera

ting

Exp

ense

sN

ON

OP

ER

AT

ING

EX

PE

NSE

S: (

Fun

ctio

n 99

00)

Inte

rest

720

Los

s on

Dis

posi

tion

of A

sset

s81

0T

otal

Non

oper

atin

g E

xpen

ses

Tra

nsfe

rs O

ut:

(F

unct

ion

9700

)T

o G

ener

al F

und

910

To

Deb

t Ser

vice

Fun

ds92

0T

o C

apita

l Pro

ject

s F

unds

930

To

Spe

cial

Rev

enue

Fun

ds94

0In

terf

und

Tra

nsfe

rs (

Ent

erpr

ise

Fun

ds O

nly)

950

To

Per

man

ent F

unds

960

To

Inte

rnal

Ser

vice

Fun

ds97

0T

otal

Tra

nsfe

rs O

ut97

00N

et P

ositi

on, J

une

30, 2

014

2780

TO

TA

L O

PE

RA

TIN

G E

XP

EN

SE

S, N

ON

OP

ER

AT

ING

EX

PE

NS

ES

, TR

AN

SF

ER

S O

UT

, AN

D N

ET

PO

SIT

ION

ESE

139

ES

TIM

AT

ED

EX

PE

NS

ES

Obj

ect


bD

IST

RIC

T S

CH

OO

L B

OA

RD

OF

BR

OW

AR

D C

OU

NT

YD

IST

RIC

T S

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MA

RY

BU

DG

ET

F

or F

isca

l Yea

r E

ndin

g Ju

ne 3

0, 2

014

SE

CT

ION

XI.

IN

TE

RN

AL

SE

RV

ICE

FU

ND

S

Pag

e 23

711

712

713

714

715

731

791

EST

IMA

TE

D R

EV

EN

UE

SA

ccou

ntT

otal

sSe

lf-In

sura

nce

Self-

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ranc

eSe

lf-In

sura

nce

Self-

Insu

ranc

eSe

lf-In

sura

nce

Con

sort

ium

O

ther

Int

erna

lN

umbe

r P

rogr

ams

Serv

ice

OP

ER

AT

ING

RE

VE

NU

ES:

Cha

rges

for

Ser

vice

s 34

8157

,787

,475

.00

57,7

87,4

75.0

0C

harg

es fo

r S

ales

3482

1,00

3,32

4.00

1,00

3,32

4.00

Pre

miu

m R

even

ue34

84O

ther

Ope

ratin

g R

even

ue34

89T

otal

Ope

ratin

g R

even

ues

58,7

90,7

99.0

058

,790

,799

.00

NO

NO

PE

RA

TIN

G R

EV

EN

UE

S:In

vest

men

t Inc

ome

3430

230.

0023

0.00

Gift

s, G

rant

s, a

nd B

eque

sts

3440

Oth

er M

isce

llane

ous

Loc

al S

ourc

es34

9553

,890

,975

.00

42,8

39,4

83.0

011

,051

,492

.00

Los

s R

ecov

erie

s37

40G

ain

on D

ispo

sitio

n of

Ass

ets

3780

Tot

al N

onop

erat

ing

Rev

enue

s53

,891

,205

.00

42,8

39,4

83.0

011

,051

,492

.00

230.

00T

rans

fers

In:

Fro

m G

ener

al F

und

3610

Fro

m D

ebt S

ervi

ce F

unds

3620

Fro

m C

apita

l Pro

ject

s F

unds

3630

Fro

m S

peci

al R

even

ue F

unds

3640

Inte

rfun

d T

rans

fers

(In

tern

al S

ervi

ce F

unds

Onl

y)36

50F

rom

Per

man

ent F

unds

3660

Fro

m E

nter

pris

e F

unds

3690

Tot

al T

rans

fers

In

3600

Net

Pos

ition

, Jul

y 1,

201

3 28

804,

761,

010.

00(1

9,42

9,15

5.00

)(5

,818

,000

.00)

4,25

1,51

0.00

25,6

83,4

75.0

073

,180

.00

TO

TA

L O

PE

RA

TIN

G R

EV

EN

UE

S, N

ON

OP

ER

AT

ING

RE

VE

NU

ES

, TR

AN

SF

ER

S I

N, A

ND

NE

T P

OS

ITIO

N11

7,44

3,01

4.00

23,4

10,3

28.0

05,

233,

492.

004,

251,

510.

0025

,683

,475

.00

58,8

64,2

09.0

0

OP

ER

AT

ING

EX

PE

NSE

S: (

Fun

ctio

n 99

00)

Sal

arie

s 10

044

,327

,785

.00

44,3

27,7

85.0

0E

mpl

oyee

Ben

efits

200

12,3

07,0

41.0

012

,307

,041

.00

Pur

chas

ed S

ervi

ces

300

1,94

1,38

5.00

1,94

1,38

5.00

Ene

rgy

Ser

vice

s40

0M

ater

ials

and

Sup

plie

s 50

013

5,40

1.00

135,

401.

00C

apita

l Out

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Addendum II


ATTACHMENT A

FUNDING PRIORITIES FROM 2012-13 BUDGET BOOK

1. Transition high schools to a uniform schedule that will not only assist the District in meeting class size but will also create additional learning opportunities for students. The District and the Broward Teachers Union continue to meet regarding high school scheduling. The latest information released can be found on the Employee Relations Department website.

2. Realign the District’s organizational structure and reduce District administrative expenses by

$28 million.

The District was able to realize $18.5 million of the targeted 2012-13 budget reductions. 3. Provide parents and students the option of attending the first Broward County Public

Schools Military Academy. The Academy enrolled 148 grade 9 students in 2012-13 and has expanded to include grade 10 for 2013-14. Total enrollment in the program is expected to be 300. $1.1 million in funding is provided through the FEFP, Federal ROTC, and the Title IIA grant. The Academy was awarded the coveted Honor Unit with Distinction from the U.S. Army Cadet Command, which is the U.S. Army’s highest award given to the best high school JROTC units in thenation.

4. Implement operating efficiencies within the Student Transportation department and

reallocate the $14 million savings to elementary schools to restore art, music, physical education, and media positions.

As a follow-up regarding “cost savings outlook of the Student Transportation Department,” amemo dated July 15, 2013 with the subject of “Transportation 2012-2013 End-of-Year Budget Reconciliation” was distributed. The memo indicated that Transportation’s management team was focused on preparing for the opening of schools. Transportationstaff can now redirect attention to providing a re-forecasted budget by the end of October. A copy of the memo can be found on the following pages.


ATTACHMENT A - Supplement Transportation memo 7/15/13


ATTACHMENT A - SupplementTransportation memo 7/15/13


ATTACHMENT B

2013-14 GENERAL FUND BUDGETPROJECTED APPROPRIATIONS

2013-14 General Fund Appropriations

Classroom level services account for 60.4% of appropriated funding, with the remaining 39.6% forschool level administration, curriculum, staff development, business services, central administration,other school level services, and transfers and ending fund balance.

Instruction60.4%

Pupil Personnel Services4.5%

Instructional Media Services, Instruction Related Technology,

Instructional/Curriculum Development, Instructnl.

Staff Training, Community Services

3.6%

School Administration5.9%

Operation of Plant and Maintenance of Plant

10.6%

Pupil Transportation Services

4.1%

Board, General Administration, Admin.

Technology, Fiscal Services, Central

Services, Debt Services3.4%

Transfers and Ending Fund Balance

7.5%


ATTACHMENT B

2013-14 GENERAL FUND BUDGETPROJECTED APPROPRIATIONS PER UNWEIGHTED FTE

PreK-12 Unweighted FTE 257,638Adult Unweighted FTE 15,497

Total 2013-14 Unweighted FTE 273,135

Projected Per TotalAppropriation Unweighted

Appropriations ($ millions) FTE Percentage

Instruction $1,280.60 $4,689 60.35%

Pupil Personnel Services 95.3 349 4.49%

Instructional Media Services 21.6 79 1.02%

Instructional and Curriculum Development 17.1 63 0.81%

Instructional Staff Training 3.6 13 0.17%

Instruction Related Technology 20.4 75 0.96%

Board of Education 3.7 14 0.17%

General Administration 6.3 23 0.30%

School Administration 126.0 461 5.94%

Fiscal Services 8.0 29 0.38%

Central Services 50.2 184 2.37%

Pupil Transportation Services 86.4 335 4.07%

Operation of Plant 164.1 601 7.73%

Maintenance of Plant 60.9 223 2.86%

Administrative Technology Services 3.1 11 0.15%

Community Services 14.7 54 0.69%

Debt Service 0.1 0 0.00%Transfers and Ending Fund Balance 159.9 585 7.54%

TOTAL APPROPRIATIONS, REMITTANCES,TRANSFERS, RESERVES & BALANCES $2,122.0 $7,788 100.00%


ATTACHMENT C

2013-14 CAPITAL OUTLAY BUDGETESTIMATED APPROPRIATIONS ($000), PERCENT TO TOTAL

Appropriations Amount % to Total

COPs* Debt Service $149,437 48.97%

Equipment Leases 9,346 3.06%

Building Leases and Real Estate Costs 2,495 0.82%

Facilities/Capital Salaries & Program Management Fees 15,500 5.08%

Charter Schools Transfer 16,000 5.24%

Capital Improvements (e.g. HVAC, Plumbing, Fencing, etc.) 7,600 2.49%

Maintenance Transfer 59,025 19.34%

Other Projects

Indoor Air Quality 2,646 0.87%

Roofing 10,000 3.28%

Americans with Disabilities 3,000 0.98%

Safety Repairs / Security Cameras 3,400 1.11%

Buses 10,300 3.37%

Technology 16,040 5.26%

Equipment (e.g. Athletic and Music Equipment) 400 0.13%

Sub-Total $305,189 100.00%

Building Purchase - Workforce Education 2,387

COPs* Debt (paid from interest subsidies) 4,367

Committed Project Balances ** 220,561

Current Appropriations Estimate $532,504

* COPS: Certificates of Participation

** The committed project balances include carryovers that were appropriated in prior years.


ATTACHMENT D

COMPARISON OF 2012-13 TO 2013-14LOWEST PERFORMING 100 - EXTENDED DAY READING PROGRAM

2013-14 2012-13Allocation Allocation Inc/(Dec)

Salaries and fringe benefits $4,321,975 $2,820,940 $1,501,035

Materials and Supplies 370,888 363,140 7,748

Transportation 288,000 1,300,000 (1,012,000)

Allocation for charter schools 5,633 6,203 (570)

TOTAL $4,986,496 $4,490,283 $496,213

PARTICIPATING ELEMENTARY DISTRICT SCHOOLS

2013-14: 2012-13:

1. Broward Estates 1. Cypress2. Charles Drew 2. Dillard3. Deerfield Park 3. Larkdale4. Larkdale 4. Martin Luther King

Lauderdale Manors (closed) 5. Park Ridge5. Martin Luther King 6. Plantation6. Northside 7. Robert C. Markham7. Riverland 8. Sunland Park8. Rock Island 9. Royal Palm

10. Tedder 11. Westwood Heights

PARTICIPATING ELEMENTARY CHARTER SCHOOLS

2013-14: 2012-13:

1. Broward Community Charter 1. Imagine Charter North Lauderdale2. Charter Schl of Excellence Riverland 2. KCW Leadership Academy3. KCW Leadership Academy


Educating today’s students to succeed in tomorrow’s world.

DISTRICT BUDGET - Broward County Public Schools Information... · Abby M. Freedman District 4 Donna...

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